Initial build out

tests/test_irs990_parser.py

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+from admin_analytics.irs990.parser import parse_xml, parse_filing, parse_part_vii, parse_schedule_j
+
+
+def test_parse_filing(fixtures_dir):
+    root = parse_xml(fixtures_dir / "990_sample.xml")
+    filing = parse_filing(root)
+    assert filing["ein"] == "516000297"
+    assert filing["tax_year"] == 2022
+    assert filing["organization_name"] == "UNIVERSITY OF DELAWARE"
+    assert filing["return_type"] == "990"
+    assert filing["total_revenue"] == 1800000000
+    assert filing["total_expenses"] == 1700000000
+    assert filing["total_assets"] == 5000000000
+
+
+def test_parse_part_vii(fixtures_dir):
+    root = parse_xml(fixtures_dir / "990_sample.xml")
+    people = parse_part_vii(root)
+    assert len(people) == 3
+
+    president = people[0]
+    assert president["person_name"] == "JOHN DOE"
+    assert president["title"] == "PRESIDENT"
+    assert president["avg_hours_per_week"] == 40.0
+    assert president["reportable_comp_from_org"] == 850000
+
+    trustee = people[2]
+    assert trustee["person_name"] == "BOB JONES"
+    assert trustee["title"] == "TRUSTEE"
+    assert trustee["reportable_comp_from_org"] == 0
+
+
+def test_parse_schedule_j(fixtures_dir):
+    root = parse_xml(fixtures_dir / "990_sample.xml")
+    people = parse_schedule_j(root)
+    assert len(people) == 2
+
+    president = people[0]
+    assert president["person_name"] == "JOHN DOE"
+    assert president["base_compensation"] == 700000
+    assert president["bonus_compensation"] == 100000
+    assert president["deferred_compensation"] == 75000
+    assert president["total_compensation"] == 950000
+
+    vp = people[1]
+    assert vp["person_name"] == "JANE SMITH"
+    assert vp["total_compensation"] == 520000