Clinen -
They pay for the hotel stay, parking, any associated tips, and a shop pay ($85-$100 typically). If the evaluation requires meals, they pay for meals. Some hotels pay an additional travel stipend. Others do not.
Please be aware of the following: The hotel charges are charged to your credit card and will be reversed OR reimbursed, depending on the client. I have had it take more than 3 weeks, so be sure you can keep a large balance on your credit card that long. The tips and shop pay are reimbursed in approximately 6 weeks.
Do note, if you haven't worked for Coyle, that there reports are demanding. For a one night hotel stay, without any meals to evaluate, you should budget at least 4-5 hours of writing, and at least an hour prior to the shop reviewing their requirements. I have gotten 100% on 10+ of their hotel reports, but on my hotel last week, one small detail was performed incorrectly, putting me in risk of losing reimbursement (hundreds of dollars). My point is that since so much money is on the line, be sure that you are prepared for a "Coyle report". They have samples online.
Also, you will not be assigned a hotel with Coyle unless you complete a few restaurants first with good scores.