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Correct IRS 990 filer description: UD files its own 990

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The docs said the UD Foundation was the 990 source. The configured EINs
are UD itself (all Schedule J rows) and the UD Research Foundation.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01X9jG4CUFcH6n4vFvgtwndY
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emfurst 2026-10-17 12:20:45 -04:00
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CLAUDE.md
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@ -27,9 +27,9 @@ Currently in planning. Phase 1 (Data Acquisition) is planned but not yet built.
## Key concepts
- **University of Delaware** is the sole target institution for the first iteration. UD's IPEDS UNITID is the anchor for all IPEDS queries.
- **UD is a public university** and does not file an IRS 990. However, the **University of Delaware Foundation** (a separate nonprofit) does file a 990 — this is the source for executive compensation (Schedule J) and philanthropic data.
- **UD files its own IRS 990** despite being a public university (EIN 516000297, tax years 2015+). UD's filings are the source of all executive compensation data (Schedule J), including head coaches and the athletic director. The **UD Research Foundation** (EIN 516017306) also files a 990; it contributes filing-level financials but no Schedule J rows. Philanthropy data comes from IPEDS F2, not the 990s.
- **UNITID** is the canonical institution identifier (from IPEDS). All cross-source linking flows through UNITID.
- **EIN** links to IRS 990 filings. For the first iteration, only UD Foundation EIN(s) are needed. A broader UNITID-to-EIN crosswalk will be built when expanding to peer institutions.
- **EIN** links to IRS 990 filings. For the first iteration, only the UD and UD Research Foundation EINs (`UD_EINS` in `config.py`) are needed. A broader UNITID-to-EIN crosswalk will be built when expanding to peer institutions.
- IRS 990 XML schemas change across tax years. Use the Master Concordance File or IRSx library to handle XPath variations.
- IPEDS variable names change across years. Always parse the accompanying data dictionary; never hardcode variable names.