Good morning, and thanks for your continued support of Extra Points.

We're going to switch the schedule around a little bit today so we can squeeze in everything we want to share with you. One thing Andy and I have been hard at work on over the last few weeks has been expanding our free FOIA Directory. We have tons of coaching contracts, including one of the largest collections of women's basketball coaching contracts, as well as annual athletic department financial reports. Andy's had a chance to get into the weeds of those reports, and today, I'll let him talk about what he's found...

In order to try to quantify the potential relationships between success and athletic department spending in major college athletics, Extra Points examined the NCAA Membership Financial Reporting System (FRS) reports for 55 FBS institutions from the 2021 fiscal year, which started on July 1, 2020 and ended June 30, 2021. Thirty-five of the schools compete in football in a Power 5 conference and 20 compete in a Group of Five conference.

I evaluated eight sports — baseball, men's and women's basketball, football, men's and women's soccer, softball and women's volleyball — and 10 financial categories for each program at each school, as defined by the FRS reports: