"""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"})