Compensation, endowmnet tweaks. Added About.

2026-03-31 08:03:58 -04:00 · 2026-03-31 08:03:58 -04:00 · 13fb4b8418
commit 13fb4b8418
parent a41f78545b
13 changed files with 914 additions and 17 deletions
--- a/src/admin_analytics/dashboard/pages/about.py
+++ b/src/admin_analytics/dashboard/pages/about.py
@ -0,0 +1,85 @@
+"""Page: About — data sources, methodology, and limitations."""
+
+from dash import html, dcc
+
+
+def layout(_conn=None):
+    return html.Div([
+        dcc.Markdown("""
+## About This Dashboard
+
+This dashboard provides administrative cost benchmarking analytics for the
+**University of Delaware** using exclusively **publicly available data**. No
+internal university financial systems, personnel records, or confidential data
+were used.
+
+### Data Sources
+
+All data is drawn from public, open-access sources:
+
+| Source | Publisher | What We Use | Coverage |
+|--------|-----------|-------------|----------|
+| **IPEDS** | U.S. Dept. of Education, NCES | Institutional directory, expenses by function, staffing by occupation, enrollment, endowment, philanthropic gifts | 2005-2024 |
+| **IRS Form 990** | Internal Revenue Service | Executive compensation (Schedule J), filing financials for UD and UD Research Foundation | Tax years 2015-2023 |
+| **BLS CPI-U** | Bureau of Labor Statistics | Consumer Price Index for inflation adjustment (series CUUR0000SA0) | Full history |
+| **UD Staff Directories** | University of Delaware public web pages | Administrative office headcounts (College of Engineering line management, Provost's Office) | Current snapshot |
+
+### Methodology
+
+**Executive Compensation** is extracted from IRS Form 990 Schedule J, which
+reports detailed compensation for officers, directors, trustees, and key
+employees of tax-exempt organizations. The University of Delaware (EIN
+516000297) and UD Research Foundation (EIN 516017306) are the filing entities.
+Titles are normalized to canonical roles (President, Provost, VP Finance, etc.)
+using pattern matching. CAGR is computed as compound annual growth rate from
+first to last available year.
+
+**Administrative Cost Ratios** use IPEDS finance survey data. "Institutional
+support" is the IPEDS functional expense category that most closely
+corresponds to administrative overhead. The admin-to-faculty ratio uses IPEDS
+occupational categories: OCCUPCAT 200 (instructional, research, and public
+service staff) for faculty and OCCUPCAT 300 (management) for administration.
+
+**Endowment Performance** uses IPEDS F2 (FASB) survey fields for beginning and
+end-of-year endowment values, net investment return, and new gifts. The
+endowment CAGR reflects total value growth including investment returns, new
+gifts, and spending draws. The CIO compensation comparison uses the Chief
+Investment Officer's Schedule J total compensation indexed against endowment
+value. Note: the detailed endowment breakdown (investment return, new gifts,
+other changes) is only available from IPEDS starting in the 2020 reporting
+year. For 2005-2019, only beginning and end-of-year values are reported.
+
+**Philanthropic Giving** uses IPEDS F2 total private gifts, grants, and
+contracts. The compensation-vs-giving comparison indexes the President and VP
+of Development compensation against total philanthropic revenue.
+
+**Inflation Adjustment** uses the BLS CPI-U annual average (all items, U.S.
+city average, not seasonally adjusted). CPI-adjusted values are expressed in
+the most recent available year's dollars.
+
+**Staffing** uses IPEDS Fall Staff survey occupational categories for full-time
+employees only (FTPT=2).
+
+### Limitations
+
+- **IRS 990 coverage** depends on e-file availability. Not all years may have
+  filings for all entities, and XML schema variations across years can cause
+  individual fields to be missing.
+- **IPEDS data** has a reporting lag; the most recent fiscal year may not yet
+  be available.
+- **Endowment CAGR** reflects net growth after all inflows and outflows, not
+  pure investment return. It is not directly comparable to an investment
+  benchmark.
+- **Title normalization** uses pattern matching and may misclassify titles that
+  don't follow common naming conventions.
+- **Admin headcount** from web scraping is a point-in-time snapshot and is
+  limited to the pages currently targeted (College of Engineering and
+  Provost's Office).
+- **Single institution** — this prototype covers the University of Delaware
+  only. Peer comparisons are planned for a future phase.
+
+### License
+
+This project is released under the MIT License. Copyright (c) 2026 Eric Furst.
+        """),
+    ], style={"maxWidth": "900px", "margin": "0 auto", "lineHeight": "1.6"})