Blake James/Salary Question

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That was my belief but wanted confirmation from a legal eagle. I can see how an employee’s salary could be paid through “donations” or through another avenue and be legally employed by a certain entity.
Yea, it would 99.9% still be a W-2 issued by the school to the person, unless the Hurricane Club or similar paid the person directly. But if someone donated to the school and then the school paid the coach, physician, teacher, then the school is still considered the paying entity and would issue the W-2.
 
Yea, it would 99.9% still be a W-2 issued by the school to the person, unless the Hurricane Club or similar paid the person directly. But if someone donated to the school and then the school paid the coach, physician, teacher, then the school is still considered the paying entity and would issue the W-2.
That was my question. If another entity paid him directly, would he still be considered an employee of the university. If not, then could the entity paying him directly terminate him? That point was the reason for me asking the question.
 
I’ll start this by saying 990s are the core part of my job and career. I work at a large 501c3 and prepare them in house and worked at a Big 4 accounting firm before in their exempt orgs group.

So to answer number 1. The people listed as compensated from athletics are under the five other highest compensated employees. That is independent from the he analysis of him being listed as a key employee. I think the school is probably a little light in the number of KE listed, but I can tell you a lot of organizations try to minimize the number of people listed on part VII for the obvious reason that comp is publicly listed. However, unless the AD makes up 10% of one of those above buckets, then he wouldn’t meet that definition.

2. The five highest compensated employees are the five employees of the school who are not officers, directors, or key employees. So take out Frenk, the provost, etc. You would then look at all of the school’s issues W-2s and report those next five people. That’s why they are all paid around $2m plus. There are probably a ton of UHealth physicians that make more than James too. Pretty much, there is no chance he would get reported under this bucket.

3. As to your question about the Hurricane Club and related income. The person would have to still meet one of the definitions above, but the Hurricane Club would have to be legally related to the school (subsidiary or brother-sister entity). If they were, they would be reported on Schedule R, which they aren’t.


Thank you for your reply.

You look at old forms (https://projects.propublica.org/nonprofits/display_990/590624458/2008_02_EO/59-0624458_990_200605) and you can clearly see Paul Dee in 2006 and he made $369K.

If we were paying Paul Dee that much in 2006, I think it is safe to assume our current AD is making more numerous years later.
 
Thank you for your reply.

You look at old forms (https://projects.propublica.org/nonprofits/display_990/590624458/2008_02_EO/59-0624458_990_200605) and you can clearly see Paul Dee in 2006 and he made $369K.

If we were paying Paul Dee that much in 2006, I think it is safe to assume our current AD is making more numerous years later.
So I would point out a couple of things.
1) They completely overhauled the 990 in 2008 (maybe 2009?). I am not sure if the definitions changed, as well.
2) It is insane how much salaries went up from then to now. Look at Shalala vs. Frenk. And people wonder why there are complaints about the price of tuition and now pressure on schools to use investment income from their endowments.
3) They used to report way more key employees. However, the makeup also changed a lot from the acquisition of UHealth and employing those physicians.
4) Whatever they are paying Blake James is about that amount too much. His email used to be listed on the school's website like most other faculty. I can't imagine why they decided to pull it down.
 
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Averages can be greatly skewed. What was the median salary for a D1 AD?
Didn’t say the median. I know it’s not the most reliable numbers, but I don’t think we are paying our AD in the bottom tiers of the D1 schools. To say he must be doing around 500k$ ain’t an horrible guess.
 
For reference


A few interesting things:

1. The article is from 2018, so perhaps those numbers are different.

2. Wake Forest's AD made $1.1 MM. Wake Forest that private school with sub 9K in students paid a jamoke who had how much success in the revenue sports over the last ______ years.

*Yes, he retired and their new guy is John Currie.

3. If we remove the outlier (e.g. Swarbrick) and only include the numbers provided, the average AD at that time made ~$860K. For a reference, Danny White just received an extension in 2020 and makes ~$1.1 MM. At that time, Danny White made about half of his current salary.

4. UCLA hired BC's AD (Martin Jarmond) in 2020. Jarmond became the highest paid AD at a PUBLIC PAC-12 school. With a six-year contract worth $1.4 million per year on average plus incentives, Jarmond will be the highest-paid athletic director at a public Pac-12 Conference school.


 
next year when we get our ****s stomped in by bama.. don't come on this board and screaming on twitter to fire manny..... BLAKE MF'ING JAMES should get all of your anger... he can't survive this massive **** up.. clean house next year.. no manny no james... onward
 
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Why Cinn? Why not UVA?

Also, why doesn’t he show up on those tax forms?


OK...

From when I have prepared 990s...

Don't assume those salaries are ALL of the "most highly compensated" individuals.

Categories:

--Officers
--Directors
--Trustees
--Key Employees
--Highest Compensated Employees
--Independent Contractors

Officers are easy, you usually include a President, at least one VP, and the Secretary and/or Treasurer. Directors and Trustees are kinda the same thing here, you list them, but most of them are unpaid (salary-wise).

Key Employees is somewhat subjective.

For Highest Compensated Employees, again, you usually list 5, though some may be listed elsewhere. Thus, if your President and VP are in the Top 5, you list 3 others. I see that Richt and Larranaga are listed, and I would assume that they are in the Top 5.

So if you don't see Beta Blake, it's because he is NOT in the Top 5 for salary, and he's not an officer, director, or trustee.

Also, there has been a recent corporate (and non-profit) trend to keep listing names that have previously been listed, thus Donna's name (FORMER President) is still on the list, even though Frenk is the current officer.

It looks to me like the "highly compensated" inclusions are all making more than Frenk (1.3 million). I cannot possibly imagine that Beta Blake was making more than a million per year at this point, and I would imagine that a half-million is a much more accurate "neighborhood" for his salary.
 
Can’t be much less considering he was “AD of the Year” (or some sh*t) and signed an extension through 2023. If it’s north of $650K then I don’t even want to know about it.

A good comp should be Cincinnati and their AD’s base salary is $450K.

Would be more fun to guess his other benefits. I’m sure he gets a membership to Miami Velvet so he can cuck out even further into his Saturday nights. I’m sure Mack Brown is plowing his wife right now
😂😂😂
 
It looks to me like the "highly compensated" inclusions are all making more than Frenk (1.3 million). I cannot possibly imagine that Beta Blake was making more than a million per year at this point, and I would imagine that a half-million is a much more accurate "neighborhood" for his salary.

1. Paying Blake anything is too much money.

2. Isn't he considered a "director"?
 
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1. Paying Blake anything is too much money.

2. Isn't he considered a "director"?


The term "director" is used in two different ways.

You have to include them if they are on the Board of Directors.

But mere job titles that include "Director", such as "Director of Accounting", are not considered "Directors" that need to be disclosed on the salary schedule.

UM probably has hundreds of different jobs with "Director" in the title.
 
next year when we get our ****s stomped in by bama.. don't come on this board and screaming on twitter to fire manny..... BLAKE MF'ING JAMES should get all of your anger... he can't survive this massive **** up.. clean house next year.. no manny no james... onward

Blake James, Julio Frenk, and the entire BOT.

We have an entire administration at Miami that doesn't give a single **** about football. UM football is literally the most poorly managed entity I can think of in the past 30 years.

We are managed by complete dolts.... from the very top on down.

Until that changes, we'll just fire Manny and hire some other unqualified empty suit to take his place.

We continue not to spend **** on coordinators. We continue to not spend **** on assistants. Our recruiting staff is headed up by Mike ******* Rumph. We have no analysts, no recruiting budget, no stadium, and we throw a ******* party because our facilities are now only slightly below average, instead of being the worst in the entire NCAA.

This ENTIRE PROGRAM is a giant ******* joke, and that starts at the very top. Until that gets fixed, nothing gets fixed.
 
Blake James, Julio Frenk, and the entire BOT.

We have an entire administration at Miami that doesn't give a single **** about football. UM football is literally the most poorly managed entity I can think of in the past 30 years.

We are managed by complete dolts.... from the very top on down.

Until that changes, we'll just fire Manny and hire some other unqualified empty suit to take his place.

We continue not to spend **** on coordinators. We continue to not spend **** on assistants. Our recruiting staff is headed up by Mike ******* Rumph. We have no analysts, no recruiting budget, no stadium, and we throw a ******* party because our facilities are now only slightly below average, instead of being the worst in the entire NCAA.

This ENTIRE PROGRAM is a giant ******* joke, and that starts at the very top. Until that gets fixed, nothing gets fixed.


You just lie over and over and over again.

We spend plenty of money on coordinators. We just gave Lashlee a big raise. If anything, we are technically OVERspending on coordinators, since we are paying Baker to do nothing for 2021.

We spend plenty of money on assistants. We just went out and threw a bunch of money at T-Rob. We just rehired a guy who was getting NFL money.

Our recruiting staff is NOT "headed up" by Mike Rumph.

We have analysts.

We have a recruiting budget (though we haven't had to spend it for a year).

We have no stadium? That's new information?

At least we know one thing for certain, NOTHING is going to prevent you from posting dopey, inaccurate porsts.
 
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The term "director" is used in two different ways.

You have to include them if they are on the Board of Directors.

But mere job titles that include "Director", such as "Director of Accounting", are not considered "Directors" that need to be disclosed on the salary schedule.

UM probably has hundreds of different jobs with "Director" in the title.

I get it but we don’t have a BOD we have a BOT.

It also is the “highest” job in athletics. In addition, we have had ADs on that form before.
 
I get it but we don’t have a BOD we have a BOT.

It also is the “highest” job in athletics. In addition, we have had ADs on that form before.


I'm not disagreeing with you.

1. Form 990 is created by the IRS. It is used by a wide array of not-for-profits. Universities may have Trustees. More "corporate" entities, like the United Way, may have Directors. The intent of the form is to require disclosure of payments to the Board, whether it is a BOT or a BOD.

2. I would imagine that Paul Dee was paid more than Blake is paid, and was included on the 990 in the past. Also, all the things I mentioned (listing the 5 most highly paid) are just common practices by the tax preparer, they are not formal rules of the IRS itself. Just as with corporate income tax returns, the tendency of the preparer is to omit as much salary information as possible. When I work on corporate income tax returns, we usually put "Information Available Upon Request", and we do NOT disclose it on the return. HOWEVER, not-for-profit returns have to be made available to the general public, so it can be harder to skirt those salary disclosure requirements.

Also, I believe that 990 is for the entire university, not just the Athletic Department. So if UM was including the "highest job" in every department, that form would get verrrrry long.
 
I'm not disagreeing with you.

1. Form 990 is created by the IRS. It is used by a wide array of not-for-profits. Universities may have Trustees. More "corporate" entities, like the United Way, may have Directors. The intent of the form is to require disclosure of payments to the Board, whether it is a BOT or a BOD.

2. I would imagine that Paul Dee was paid more than Blake is paid, and was included on the 990 in the past. Also, all the things I mentioned (listing the 5 most highly paid) are just common practices by the tax preparer, they are not formal rules of the IRS itself. Just as with corporate income tax returns, the tendency of the preparer is to omit as much salary information as possible. When I work on corporate income tax returns, we usually put "Information Available Upon Request", and we do NOT disclose it on the return. HOWEVER, not-for-profit returns have to be made available to the general public, so it can be harder to skirt those salary disclosure requirements.

Also, I believe that 990 is for the entire university, not just the Athletic Department. So if UM was including the "highest job" in every department, that form would get verrrrry long.
The five highest compensated is required. It’s not optional. You have to put the 5 people that make more than $100k and are not elsewhere on Part VII as an officer or key employee. You also have to list former officers if they were active in the five previous years and are paid over $100k in the current year. Not optional.

Dee was listed partially because it was before the UHealth acquisition. Now we have physicians taking those spots for 5 HCEs.

Miami’s 990 is for the entire school including UHealth. However, a lot of public schools do not have to file, specifically if they are part of the state system. They are then considered 115 government entities. Other schools separate their athletic department. Georgia is set up this way.
 
2. I would imagine that Paul Dee was paid more than Blake is paid, and was included on the 990 in the past. Also, all the things I mentioned (listing the 5 most highly paid) are just common practices by the tax preparer, they are not formal rules of the IRS itself.

I don't know what Blake makes...it is way too much regardless.

You look at old forms (https://projects.propublica.org/nonprofits/display_990/590624458/2008_02_EO/59-0624458_990_200605) and you can clearly see Paul Dee in 2006 and he made $369K.
 
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