Compensation for coaching paid to a licensed person who also has teaching duties is reported to TRS. Teaching duties for any school district in Illinois are considered, not just teaching in the district in which the person is coaching. A person whose only school district duties are athletic coaching is not covered by TRS because the position of athletic coach does not require a license. This person is under IMRF and, if there is sufficient service to meet the 600-hour standard, is classified as an IMRF participating member.