Correct IRS 990 filer description: UD files its own 990
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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@ -232,7 +232,7 @@ Raw data layer for University of Delaware administrative analytics. All tables a
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- **IPEDS tables** are linked by `unitid` (UD = 130943)
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- **IRS 990 tables** are linked by `object_id` (filing) and `ein` (organization)
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- **IPEDS → IRS 990:** The `ein` field in `raw_institution` links to `ein` in 990 tables. UD Foundation EINs: 516000297, 516017306
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- **IPEDS → IRS 990:** The `ein` field in `raw_institution` links to `ein` in 990 tables. EINs: 516000297 (University of Delaware), 516017306 (UD Research Foundation)
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- **EADA tables** link to IPEDS by `unitid`; `year` uses the same fiscal-year convention
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- **CPI-U** is used for inflation adjustment — join on `year` (and optionally `month`) to any table with a year column
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- **Endowment** data comes from IPEDS F2 endowment section; 990 `total_assets` provides a cross-check
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