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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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README.md
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@ -81,7 +81,7 @@ The dashboard must be restarted to pick up newly ingested data (DuckDB opens in
The dashboard has eight tabs:
- **Executive Compensation** -- top earners from IRS 990 Schedule J, President and top-10 CAGR, trends by role, compensation breakdown by component, growth vs CPI-U (2015-2023)
- **Executive Compensation** -- top earners from IRS 990 Schedule J, President and top-10 CAGR, trends by role, compensation breakdown by component, growth vs CPI-U (tax years 2015-2024)
- **Admin Cost Overview** -- admin cost ratios, expense breakdown by function, cost per student, admin-to-faculty ratio (IPEDS data, 2005-2024)
- **Staffing & Enrollment** -- staff composition, student-to-staff ratios, management vs faculty vs enrollment growth (indexed)
- **Endowment** -- endowment value trends, CAGR, investment return rate, CIO compensation vs endowment growth (IPEDS F2)
@ -129,7 +129,7 @@ tests/ # pytest test suite
| Source | What it provides | Years |
|--------|-----------------|-------|
| [IPEDS](https://nces.ed.gov/ipeds/) | Institutional directory, expenses by function, staffing, enrollment | 2005-2024 |
| [IRS 990 e-file](https://www.irs.gov/charities-non-profits/form-990-series-downloads) | UD Foundation filings, executive compensation (Schedule J) | 2019-2025 index years (tax years 2017-2023) |
| [IRS 990 e-file](https://www.irs.gov/charities-non-profits/form-990-series-downloads) | Filings by the University of Delaware and UD Research Foundation; executive compensation (Schedule J, from UD's own filings) | Tax years 2015-2025 |
| [EADA](https://ope.ed.gov/athletics/) | Athletics expenses by sport, participants, coaching salaries, full-time undergraduate enrollment | FY2007-2025 (academic years 2006-07 to 2024-25) |
| [BLS CPI-U](https://www.bls.gov/cpi/) | Consumer Price Index for inflation adjustment | Full history |
| UD staff directories | Admin office headcounts and overhead classification | Current snapshot |