Big Ten Conference commissioner Jim Delany is set to receive more than $20 million in future bonus payments, according to information in the conference’s new federal tax return and a comparison of that document to prior years’ returns.

The new return — which the conference provided Friday in response to a request from USA TODAY Sports — states that in July 2015, Delany “became fully eligible for future bonus payments pursuant to his employment contract.”

As a result, the document said, the conference had to record the full amount of those future payments as an expense and a liability on the return covering its 2016 fiscal year, which ran from July 1 through June 30.

A comparison of the Big Ten’s new expense and liability amounts to those on prior years’ returns reveals the $20 million estimate.

As a private, non-profit organization, the Big Ten does not have to disclose its employment agreements, and deputy commissioner Brad Traviolia declined to provide any details about Delany’s contract, the bonus payments’ amounts or their timing.

In a statement provided by Traviolia, University of Minnesota president Eric Kaler — who currently chairs the Big Ten Council of Presidents and Chancellors — said: “Commissioner Delany has provided invaluable leadership for Big Ten member institutions while delivering first-in-class performance during a time of great transformation in college athletics. He has not only successfully balanced the missions of academic achievement, student-athlete development and athletic success, he has successfully developed the resources necessary to strategically position the conference for success well into the future. His compensation is market-competitive, based on an independent third-party analysis, and reflects the value and impact of his leadership.”

Delany became the Big Ten’s commissioner in 1989. Among other developments, he has overseen the conference’s expansion from 10 to 14 teams and the creation of the Big Ten Network.