feat(web): Form 990 functional-expenses report page, route, and nav

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

APP/src/app/app.routes.ts

@@ -20,6 +20,7 @@ import { FinanceDashboardPageComponent } from './features/finance-dashboard/page
 import { DisbursementPageComponent } from './features/disbursement/pages/disbursement-page/disbursement-page.component';
 import { CheckRegisterPageComponent } from './features/disbursement/pages/check-register-page/check-register-page.component';
 import { ChurchProfilePageComponent } from './features/disbursement/pages/church-profile-page/church-profile-page.component';
+import { Form990ReportPageComponent } from './features/finance-report/pages/form990-report-page/form990-report-page.component';
 import { AttendanceCounterPageComponent } from './features/meal-attendance/pages/attendance-counter-page/attendance-counter-page.component';
 import { OfferingEntryMobilePageComponent } from './features/giving/pages/offering-entry-mobile-page/offering-entry-mobile-page.component';
 import { SystemLogsPageComponent } from './features/logging/pages/system-logs-page/system-logs-page.component';
@@ -206,6 +207,15 @@ export const routes: Routes = [
                     title: 'Church Profile', titleZh: '教會資料', section: 'Finance',
                 },
             },
+            {
+                path: 'finance/form-990-report',
+                component: Form990ReportPageComponent,
+                canActivate: [PermissionGuard],
+                data: {
+                    permission: { module: PermissionModules.Form990Report, action: 'read' },
+                    title: 'Form 990 — Functional Expenses', titleZh: 'Form 990 功能性費用表', section: 'Finance',
+                },
+            },
         ]
     },