FEES FOR VARSITY FOOTBALL

[markrischard]

In my neck of the woods, the Oklahoma City area, we generally get $90 for a varsity game. $100 for a Freshman JV Double-header. $40 per game for JR. High, usually a 7th/8th double.

[toma]

In Mass: Varsity $91, clock op $56, JV $68 no clock.
Thanksgiving $107 clock $64
Playoffs Sectional $110 clock $83
Finals $120 Clock $89

[TampaSteve]

On this, what would guys think is a fair wage for working a game? (total game + travel?)
Certainly different metros have different costs of living...

[FLAHL]

On this, what would guys think is a fair wage for working a game? (total game + travel?)

Very interesting question Steve. We get a total of about $75 per game, including travel.  I work in a densely populated area, with about 25 high schools within 30 miles of my house, so travel time really isn’t an issue for most of us.

Getting paid is nice, and more is certainly better than less, but I bet most guys who are reading this forum in early May aren’t officiating for the money.

Of course we never know in advance, but if you offered me a competitive game, cleanly played, with reasonable coaches, I wouldn’t need much money to work that and I might even do it for free. On the other hand, if you offer me a blowout with lunatics on the sidelines, and trash talking and after-the-play BS all night, I wouldn’t take that game for $75, or even some of the higher numbers posted above.

[SCline]

SC varsity game fees are $92 for big schools, $80 for medium schools, $68 for small schools. $43 for JV and $33 for 7th/8th grade games.

For all games we also get 45 cents per mile travel fees with a minimum of $9. Travel is calculated center of zip code to center of zip code.

[Magician]

On this, what would guys think is a fair wage for working a game? (total game + travel?)
Certainly different metros have different costs of living...

The one thing all the discussions have proven is there is a shortage no matter how much officials are paid. I believe it's Colorado that is in the $60 range for a varsity game and Georgia is over $100. Officials will say money is the reason they are leaving the avocation but it's more likely something else and the money isn't enough to overcome that issue. I think it's important us to get paid as much as possible, but that's not why most of us are doing this. We also have to recognize the organizations we are working with at the HS level and below are generally working on very tight budgets and have a large variety of expenses. We are a necessary evil or the contests would be chaos.

Please correct me if I'm wrong, but if we get paid for mileage it's reported as income which is taxable. You can't then deduct mileage as a business expense because they've already paid you for it. Any tax experts out there?

[js in sc]

Please correct me if I'm wrong, but if we get paid for mileage it's reported as income which is taxable. You can't then deduct mileage as a business expense because they've already paid you for it. Any tax experts out there?

I am no expert by a long shot, but the mileage reimbursement in SC is less than the IRS allowable, and is from midpoint to midpoint in the involved zip codes.  This is almost always less than the IRS allowable.  True, the reimbursement will offset the deduction, but not totally.  Keep up with your exact mileage and calculate the difference between what mileage reimbursement you receive and the 54.5 cents/mile allowed by the IRS.  The difference is deductable.

[Magician]

I am no expert by a long shot, but the mileage reimbursement in SC is less than the IRS allowable, and is from midpoint to midpoint in the involved zip codes.  This is almost always less than the IRS allowable.  True, the reimbursement will offset the deduction, but not totally.  Keep up with your exact mileage and calculate the difference between what mileage reimbursement you receive and the 54.5 cents/mile allowed by the IRS.  The difference is deductable.

I believe that's correct. For playoff games we are paid 25 cents per mile round trip from home to school. I know that is slightly less than half but to keep it simple I only include half the mileage to the school from my house in my deduction. I always wondered though if that made the other part really considered income. I couldn't think of a way to not include it in income. My football income generally comes out fairly small so it doesn't have a huge impact on my overall deduction.

[NVFOA_Ump]

Reimbursements for actual expenses, mileage included, are not taxable under the current IRS tax code.  They should always be identified on the actual payment as such.  You should be calculating your actual mileage deduction per IRS guidelines then subtracting the mileage allowance actually paid. The unpaid remainder is still a valid deduction.  Specific information on this is available on the IRS website.

[Ralph Damren]

A couple of considerations that may go into official's fees may be :

(1) popularity of sport (Maine has 79 football schools);
(2) travel (schools pay $ 0.50/mile round trip, 2 cars max. - some travel $$ exceed game fee);
(3) formula for game fees - each sport is rated on : Length of game, responsibility ,physical activity (1-10);
  Football's rating :
       Length of game      9.25   (baseball tops)
       Responsibility        10.0    (at tops with basketball & ice hockey)
       Physical activity      8.0     basketball, ice hockey & soccer tops)

IMHO, our fee system and mileage seems fair and transparent.

IMHO, would I work for free ?  NO!

IMHO, would I work for more or less ? ---YES, I LOVE OUR GAME  (5-MAN CREW)

IMHO, THE FIELD TURF ALWAYS LOOK GREENER.....

[bossman72]

Please correct me if I'm wrong, but if we get paid for mileage it's reported as income which is taxable. You can't then deduct mileage as a business expense because they've already paid you for it. Any tax experts out there?

I'm no tax expert either, but I do believe that if you are paid a mileage, that part of your game fee is not taxable.

So, if you have a $100 game fee, and $65 is a game fee and $35 is mileage reimbursement, then you'd only be taxed on $65, not $100.

I'm definitely not positive if this is right or not.

[riffraft]

I'm no tax expert either, but I do believe that if you are paid a mileage, that part of your game fee is not taxable.

So, if you have a $100 game fee, and $65 is a game fee and $35 is mileage reimbursement, then you'd only be taxed on $65, not $100.

I'm definitely not positive if this is right or not.

It is non-taxable only if you do not claim a deduction for the travel to the game. It works like this.

I traveled 70 miles round trip for the game. If I used the IRS mileage rate rather than actual expenses the IRS will allow me to take a deduction of $38.15 from my income.

So $65 gross income less $38.15 Travel expense equals $26.85 net taxable income.

However if I am reimburse $35 for travel that must be deducted from my Travel expense.

So $38.15 IRS allowed deduction less $35 travel reimbursement equals $3.15 allowable travel deduction. $65 gross income less $3.15 travel expense equals $61.85 net taxable income.

So while the $35 is not included in gross income it is accounted for by lowering your travel expense deduction. So travel reimbursement is included in Net Taxable income but not included in Gross income. The only practical difference this makes is if you work in a place where local taxes are based on gross income not net income.

[Magician]

It is non-taxable only if you do not claim a deduction for the travel to the game. It works like this.

I traveled 70 miles round trip for the game. If I used the IRS mileage rate rather than actual expenses the IRS will allow me to take a deduction of $38.15 from my income.

So $65 gross income less $38.15 Travel expense equals $26.85 net taxable income.

However if I am reimburse $35 for travel that must be deducted from my Travel expense.

So $38.15 IRS allowed deduction less $35 travel reimbursement equals $3.15 allowable travel deduction. $65 gross income less $3.15 travel expense equals $61.85 net taxable income.

So while the $35 is not included in gross income it is accounted for by lowering your travel expense deduction. So travel reimbursement is included in Net Taxable income but not included in Gross income. The only practical difference this makes is if you work in a place where local taxes are based on gross income not net income.

Thanks! I need to do a better job of tracking the fee and mileage part of the playoff checks because I've been including the full check amount in my income. It's only a couple checks per year so it's not a big issue. But every little penny helps!

[bama_stripes]

So $65 gross income less $38.15 Travel expense equals $26.85 net taxable income.

However if I am reimburse $35 for travel that must be deducted from my Travel expense.

So $38.15 IRS allowed deduction less $35 travel reimbursement equals $3.15 allowable travel deduction. $65 gross income less $3.15 travel expense equals $61.85 net taxable income.

For those of us who get a game fee but no travel allowance:

The total check was $100 (gross income).  IRS travel deduction=$38.15.  Net taxable income=$61.85.

[NVFOA_Ump]

For those of us who get a game fee but no travel allowance:

The total check was $100 (gross income).  IRS travel deduction=$38.15.  Net taxable income=$61.85.

Don't overlook the other travel related expenses that you have as an integral part of maintaining your professional qualifications.  Travel to board meetings, seminars, training sessions, on-field workshops, etc.  Mileage for those at the IRS rate is a valid deduction against related income.  And even meals where applicable are deductible at 50% of the total cost (I would check the IRS guidelines for meals to be sure that they fit the requirements).  College guys, especially if they have to travel the night before a game, could probably give a very detailed primer on income vs. deductions.