docs: sync DB_SCHEMA with Form 990 functional-expense schema

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

API/ROLAC.API.Tests/Services/DbSeederForm990Tests.cs

@@ -0,0 +1,80 @@
+using Microsoft.EntityFrameworkCore;
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Moq;
+using ROLAC.API.Data;
+using ROLAC.API.Data.Interceptors;
+using ROLAC.API.Entities;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class DbSeederForm990Tests
+{
+    private static AppDbContext BuildDb()
+    {
+        var ctx  = new DefaultHttpContext { User = new(new ClaimsIdentity(new[] { new Claim(ClaimTypes.NameIdentifier, "seed") })) };
+        var mock = new Mock<IHttpContextAccessor>();
+        mock.Setup(x => x.HttpContext).Returns(ctx);
+        return new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .AddInterceptors(new AuditSaveChangesInterceptor(new ROLAC.API.Services.Logging.CurrentUserAccessor(mock.Object))).Options);
+    }
+
+    [Fact]
+    public async Task SeedExpenseCategories_AddsNewGroups_RenamesDuplicates_AndIsIdempotent()
+    {
+        using var db = BuildDb();
+        var fnb = new ExpenseCategoryGroup { Name_en = "Food & Beverage", Name_zh = "餐飲", SortOrder = 3 };
+        db.ExpenseCategoryGroups.Add(fnb);
+        await db.SaveChangesAsync();
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { GroupId = fnb.Id, Name_en = "Consumables", Name_zh = "消耗品" });
+        await db.SaveChangesAsync();
+
+        await DbSeeder.SeedExpenseCategoriesAsync(db);
+        await DbSeeder.SeedExpenseCategoriesAsync(db); // idempotent second run
+
+        var groups = await db.ExpenseCategoryGroups.ToListAsync();
+        Assert.Contains(groups, g => g.Name_en == "Professional Services");
+        Assert.Contains(groups, g => g.Name_en == "Information Technology");
+        Assert.Contains(groups, g => g.Name_en == "Finance & Banking");
+
+        var fnbSubs = await db.ExpenseSubCategories.Where(s => s.GroupId == fnb.Id).ToListAsync();
+        Assert.DoesNotContain(fnbSubs, s => s.Name_en == "Consumables");
+        Assert.Contains(fnbSubs, s => s.Name_en == "Disposable Tableware");
+
+        Assert.Single(groups, g => g.Name_en == "Professional Services");
+    }
+
+    [Fact]
+    public async Task SeedMinistries_SetsAdministrationToManagementGeneral_OthersProgram()
+    {
+        using var db = BuildDb();
+        await DbSeeder.SeedMinistriesAsync(db);
+
+        var admin = await db.Ministries.FirstAsync(m => m.Name_en == "Administration");
+        var worship = await db.Ministries.FirstAsync(m => m.Name_en == "Worship");
+        Assert.Equal("ManagementGeneral", admin.DefaultFunctionalClass);
+        Assert.Equal("Program", worship.DefaultFunctionalClass);
+    }
+
+    [Fact]
+    public async Task SeedForm990Lines_CreatesCatalog_AndMapsKnownSubcategories()
+    {
+        using var db = BuildDb();
+        await DbSeeder.SeedExpenseCategoriesAsync(db);
+        await DbSeeder.SeedForm990ExpenseLinesAsync(db);
+        await DbSeeder.SeedForm990ExpenseLinesAsync(db); // idempotent
+
+        Assert.Equal(1, await db.Form990ExpenseLines.CountAsync(l => l.LineCode == "7"));
+        Assert.True(await db.Form990ExpenseLines.AnyAsync(l => l.LineCode == "24"));
+
+        var salary = await db.ExpenseSubCategories.Include(s => s.Form990Line)
+            .FirstAsync(s => s.Name_en == "Salary & Wages");
+        Assert.Equal("7", salary.Form990Line!.LineCode);
+
+        var audit = await db.ExpenseSubCategories.Include(s => s.Form990Line)
+            .FirstAsync(s => s.Name_en == "Accounting & Audit");
+        Assert.Equal("11c", audit.Form990Line!.LineCode);
+    }
+}

API/ROLAC.API.Tests/Services/ExpenseCategoryServiceTests.cs

@@ -58,4 +58,23 @@ public class ExpenseCategoryServiceTests
         await Assert.ThrowsAsync<KeyNotFoundException>(() =>
             svc.UpdateGroupAsync(999, new UpdateExpenseGroupRequest { Name_en = "X" }));
     }
+
+    [Fact]
+    public async Task CreateAndGet_RoundTrips_Form990LineId()
+    {
+        using var db = BuildDb();
+        db.Form990ExpenseLines.Add(new ROLAC.API.Entities.Form990ExpenseLine { Id = 1, LineCode = "24", Name_en = "Other" });
+        db.Form990ExpenseLines.Add(new ROLAC.API.Entities.Form990ExpenseLine { Id = 7, LineCode = "7", Name_en = "Salaries" });
+        await db.SaveChangesAsync();
+        var svc = new ExpenseCategoryService(db);
+        var gid = await svc.CreateGroupAsync(new CreateExpenseGroupRequest { Name_en = "Personnel", Form990LineId = 1 });
+        var sid = await svc.CreateSubCategoryAsync(new CreateExpenseSubCategoryRequest { GroupId = gid, Name_en = "Salary & Wages", Form990LineId = 7 });
+
+        var all = await svc.GetAllAsync(includeInactive: true);
+        var sub = all.Single(g => g.Id == gid).SubCategories.Single(s => s.Id == sid);
+        Assert.Equal(7, sub.Form990LineId);
+        Assert.Equal("7", sub.Form990LineCode);
+        Assert.Equal(1, all.Single(g => g.Id == gid).Form990LineId);
+        Assert.Equal("24", all.Single(g => g.Id == gid).Form990LineCode);
+    }
 }

API/ROLAC.API.Tests/Services/ExpenseServiceTests.cs

@@ -248,6 +248,27 @@ public class ExpenseServiceTests
         Assert.Null(await db.Expenses.FirstOrDefaultAsync(e => e.Id == id));
     }
 
+    [Fact]
+    public async Task Create_PersistsFunctionalClass_AndGetReturnsIt()
+    {
+        var db = BuildDb("u1");
+        db.Ministries.Add(new ROLAC.API.Entities.Ministry { Id = 1, Name_en = "Admin" });
+        db.ExpenseCategoryGroups.Add(new ROLAC.API.Entities.ExpenseCategoryGroup { Id = 1, Name_en = "Other" });
+        db.ExpenseSubCategories.Add(new ROLAC.API.Entities.ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Misc" });
+        await db.SaveChangesAsync();
+        var svc = SvcAs(db, new FakeStorage(), "u1");
+
+        var id = await svc.CreateAsync(new CreateExpenseRequest
+        {
+            Type = "VendorPayment", MinistryId = 1, CategoryGroupId = 1, SubCategoryId = 1,
+            Amount = 50m, Description = "x", ExpenseDate = new DateOnly(2026, 5, 1),
+            FunctionalClass = "ManagementGeneral",
+        }, isFinance: true);
+
+        var dto = await svc.GetByIdAsync(id);
+        Assert.Equal("ManagementGeneral", dto!.FunctionalClass);
+    }
+
     [Fact]
     public async Task Receipt_SaveThenOpen_RoundTrips()
     {

API/ROLAC.API.Tests/Services/Form990ReportServiceTests.cs

@@ -0,0 +1,85 @@
+using Microsoft.EntityFrameworkCore;
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Moq;
+using ROLAC.API.Data;
+using ROLAC.API.Data.Interceptors;
+using ROLAC.API.Entities;
+using ROLAC.API.Services;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class Form990ReportServiceTests
+{
+    private static AppDbContext BuildDb()
+    {
+        var ctx  = new DefaultHttpContext { User = new(new ClaimsIdentity(new[] { new Claim(ClaimTypes.NameIdentifier, "t") })) };
+        var mock = new Mock<IHttpContextAccessor>();
+        mock.Setup(x => x.HttpContext).Returns(ctx);
+        return new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .AddInterceptors(new AuditSaveChangesInterceptor(new ROLAC.API.Services.Logging.CurrentUserAccessor(mock.Object))).Options);
+    }
+
+    private static async Task SeedAsync(AppDbContext db)
+    {
+        db.Form990ExpenseLines.Add(new Form990ExpenseLine { Id = 7,  LineCode = "7",  Name_en = "Salaries", SortOrder = 5 });
+        db.Form990ExpenseLines.Add(new Form990ExpenseLine { Id = 24, LineCode = "24", Name_en = "Other",    SortOrder = 21 });
+        db.Ministries.Add(new Ministry { Id = 1, Name_en = "Admin",   DefaultFunctionalClass = "ManagementGeneral" });
+        db.Ministries.Add(new Ministry { Id = 2, Name_en = "Worship", DefaultFunctionalClass = "Program" });
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 1, Name_en = "Personnel", Form990LineId = 24 });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Salary", Form990LineId = 7 });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 1, Name_en = "Misc",   Form990LineId = null });
+        await db.SaveChangesAsync();
+    }
+
+    private static Expense Exp(int min, int sub, decimal amt, string status, string? fc = null) => new()
+    {
+        MinistryId = min, CategoryGroupId = 1, SubCategoryId = sub, Type = "VendorPayment",
+        Status = status, Amount = amt, Description = "x", ExpenseDate = new DateOnly(2026, 5, 10),
+        FunctionalClass = fc,
+    };
+
+    [Fact]
+    public async Task Statement_AggregatesByLineAndFunction_WithFallbackAndUnmappedCount()
+    {
+        using var db = BuildDb();
+        await SeedAsync(db);
+        db.Expenses.Add(Exp(2, 1, 100m, "Paid"));
+        db.Expenses.Add(Exp(1, 1, 40m,  "Approved"));
+        db.Expenses.Add(Exp(2, 2, 25m,  "Paid"));
+        db.Expenses.Add(Exp(2, 1, 999m, "Draft"));
+        db.Expenses.Add(Exp(1, 1, 10m,  "Paid", fc: "Program"));
+        await db.SaveChangesAsync();
+        var svc = new Form990ReportService(db);
+
+        var stmt = await svc.GetFunctionalExpenseStatementAsync(null, null);
+
+        var line7 = stmt.Rows.Single(r => r.LineCode == "7");
+        Assert.Equal(110m, line7.Program);
+        Assert.Equal(40m,  line7.ManagementGeneral);
+        Assert.Equal(150m, line7.Total);
+        var line24 = stmt.Rows.Single(r => r.LineCode == "24");
+        Assert.Equal(25m, line24.Program);
+        Assert.Equal(1,   stmt.UnmappedExpenseCount);
+        Assert.Equal(175m, stmt.GrandTotal);
+        Assert.Equal(135m, stmt.ProgramTotal);
+        Assert.Equal(40m,  stmt.ManagementGeneralTotal);
+    }
+
+    [Fact]
+    public async Task Statement_RespectsDateRange()
+    {
+        using var db = BuildDb();
+        await SeedAsync(db);
+        db.Expenses.Add(Exp(2, 1, 100m, "Paid"));
+        var older = Exp(2, 1, 500m, "Paid"); older.ExpenseDate = new DateOnly(2026, 1, 1);
+        db.Expenses.Add(older);
+        await db.SaveChangesAsync();
+        var svc = new Form990ReportService(db);
+
+        var stmt = await svc.GetFunctionalExpenseStatementAsync(new DateOnly(2026, 5, 1), new DateOnly(2026, 5, 31));
+        Assert.Equal(100m, stmt.GrandTotal);
+    }
+}

API/ROLAC.API.Tests/Services/MinistryServiceTests.cs

@@ -4,6 +4,7 @@ using Microsoft.AspNetCore.Http;
 using Moq;
 using ROLAC.API.Data;
 using ROLAC.API.Data.Interceptors;
+using ROLAC.API.DTOs.Ministry;
 using ROLAC.API.Entities;
 using ROLAC.API.Services;
 using Xunit;
@@ -41,4 +42,19 @@ public class MinistryServiceTests
         Assert.Equal("A", active[0].Name_en);
         Assert.Equal(3, all.Count);
     }
+
+    [Fact]
+    public async Task Create_DefaultsFunctionalClassToProgram_AndUpdateChangesIt()
+    {
+        using var db = BuildDb();
+        var svc = new MinistryService(db);
+        var id  = await svc.CreateAsync(new CreateMinistryRequest { Name_en = "Worship" });
+
+        var afterCreate = (await svc.GetAllAsync(true)).Single(m => m.Id == id);
+        Assert.Equal("Program", afterCreate.DefaultFunctionalClass);
+
+        await svc.UpdateAsync(id, new UpdateMinistryRequest { Name_en = "Worship", DefaultFunctionalClass = "ManagementGeneral" });
+        var afterUpdate = (await svc.GetAllAsync(true)).Single(m => m.Id == id);
+        Assert.Equal("ManagementGeneral", afterUpdate.DefaultFunctionalClass);
+    }
 }

API/ROLAC.API/Authorization/Modules.cs

@@ -16,6 +16,7 @@ public static class Modules
     public const string OfferingSessions  = "OfferingSessions";
     public const string Ministries        = "Ministries";
     public const string FinanceDashboard  = "FinanceDashboard";
+    public const string Form990Report     = "Form990Report";
     public const string MonthlyStatements = "MonthlyStatements";
     public const string ChurchProfile     = "ChurchProfile";
     public const string Disbursements     = "Disbursements";
@@ -37,6 +38,7 @@ public static class Modules
         OfferingSessions,
         Ministries,
         FinanceDashboard,
+        Form990Report,
         MonthlyStatements,
         ChurchProfile,
         Disbursements,

API/ROLAC.API/Controllers/Form990ReportController.cs

@@ -0,0 +1,21 @@
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.Services;
+
+namespace ROLAC.API.Controllers;
+
+[ApiController]
+[Route("api/form990-report")]
+[HasPermission(Modules.Form990Report, PermissionActions.Read)]
+public class Form990ReportController : ControllerBase
+{
+    private readonly IForm990ReportService _svc;
+    public Form990ReportController(IForm990ReportService svc) => _svc = svc;
+
+    [HttpGet("lines")]
+    public async Task<IActionResult> Lines() => Ok(await _svc.GetLinesAsync());
+
+    [HttpGet("functional-expenses")]
+    public async Task<IActionResult> FunctionalExpenses([FromQuery] DateOnly? from, [FromQuery] DateOnly? to)
+        => Ok(await _svc.GetFunctionalExpenseStatementAsync(from, to));
+}

API/ROLAC.API/Controllers/MinistriesController.cs

@@ -1,5 +1,7 @@
 using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.DTOs.Ministry;
 using ROLAC.API.Services;
 
 namespace ROLAC.API.Controllers;
@@ -13,6 +15,31 @@ public class MinistriesController : ControllerBase
     public MinistriesController(IMinistryService svc) => _svc = svc;
 
     [HttpGet]
+    [HasPermission(Modules.Ministries, PermissionActions.Read)]
     public async Task<IActionResult> GetAll([FromQuery] bool includeInactive = false)
         => Ok(await _svc.GetAllAsync(includeInactive));
+
+    [HttpPost]
+    [HasPermission(Modules.Ministries, PermissionActions.Write)]
+    public async Task<IActionResult> Create([FromBody] CreateMinistryRequest request)
+    {
+        var id = await _svc.CreateAsync(request);
+        return CreatedAtAction(nameof(GetAll), new { id }, new { id });
+    }
+
+    [HttpPut("{id:int}")]
+    [HasPermission(Modules.Ministries, PermissionActions.Write)]
+    public async Task<IActionResult> Update(int id, [FromBody] UpdateMinistryRequest request)
+    {
+        try   { await _svc.UpdateAsync(id, request); return NoContent(); }
+        catch (KeyNotFoundException) { return NotFound(); }
+    }
+
+    [HttpDelete("{id:int}")]
+    [HasPermission(Modules.Ministries, PermissionActions.Delete)]
+    public async Task<IActionResult> Deactivate(int id)
+    {
+        try   { await _svc.DeactivateAsync(id); return NoContent(); }
+        catch (KeyNotFoundException) { return NotFound(); }
+    }
 }

API/ROLAC.API/DTOs/Expense/ExpenseCategoryDtos.cs

@@ -9,6 +9,8 @@ public class ExpenseSubCategoryDto
     public string? Name_zh   { get; set; }
     public int     SortOrder { get; set; }
     public bool    IsActive  { get; set; }
+    public int?    Form990LineId   { get; set; }
+    public string? Form990LineCode { get; set; }
 }
 
 public class ExpenseCategoryGroupDto
@@ -18,6 +20,8 @@ public class ExpenseCategoryGroupDto
     public string? Name_zh   { get; set; }
     public int     SortOrder { get; set; }
     public bool    IsActive  { get; set; }
+    public int?    Form990LineId   { get; set; }
+    public string? Form990LineCode { get; set; }
     public List<ExpenseSubCategoryDto> SubCategories { get; set; } = [];
 }
 
@@ -26,6 +30,7 @@ public class CreateExpenseGroupRequest
     [Required, MaxLength(200)] public string Name_en { get; set; } = "";
     [MaxLength(200)] public string? Name_zh { get; set; }
     public int SortOrder { get; set; }
+    public int? Form990LineId { get; set; }
 }
 public class UpdateExpenseGroupRequest : CreateExpenseGroupRequest
 {
@@ -38,6 +43,7 @@ public class CreateExpenseSubCategoryRequest
     [Required, MaxLength(200)] public string Name_en { get; set; } = "";
     [MaxLength(200)] public string? Name_zh { get; set; }
     public int SortOrder { get; set; }
+    public int? Form990LineId { get; set; }
 }
 public class UpdateExpenseSubCategoryRequest : CreateExpenseSubCategoryRequest
 {

API/ROLAC.API/DTOs/Expense/ExpenseDtos.cs

@@ -20,6 +20,7 @@ public class ExpenseListItemDto
     public string   ExpenseDate { get; set; } = "";   // yyyy-MM-dd
     public bool     HasReceipt  { get; set; }
     public string?  CheckNumber { get; set; }
+    public string?  FunctionalClass { get; set; }
 }
 
 public class ExpenseDto : ExpenseListItemDto
@@ -45,6 +46,7 @@ public class CreateExpenseRequest
     [MaxLength(50)] public string? CheckNumber { get; set; }
     [Required] public DateOnly ExpenseDate { get; set; }
     public string?  Notes { get; set; }
+    [MaxLength(20)] public string? FunctionalClass { get; set; }
 }
 public class UpdateExpenseRequest : CreateExpenseRequest { }
 

API/ROLAC.API/DTOs/Finance/Form990ReportDtos.cs

@@ -0,0 +1,35 @@
+namespace ROLAC.API.DTOs.Finance;
+
+/// <summary>One Part IX row: a 990 line split across the three functional columns.</summary>
+public class FunctionalExpenseRowDto
+{
+    public string  LineCode          { get; set; } = "";
+    public string  Name_en           { get; set; } = "";
+    public string? Name_zh           { get; set; }
+    public decimal Program           { get; set; }
+    public decimal ManagementGeneral { get; set; }
+    public decimal Fundraising       { get; set; }
+    public decimal Total             { get; set; }
+}
+
+/// <summary>The full Part IX Statement of Functional Expenses for a date range.</summary>
+public class FunctionalExpenseStatementDto
+{
+    public List<FunctionalExpenseRowDto> Rows { get; set; } = [];
+    public decimal ProgramTotal           { get; set; }
+    public decimal ManagementGeneralTotal { get; set; }
+    public decimal FundraisingTotal       { get; set; }
+    public decimal GrandTotal             { get; set; }
+    /// <summary>Expenses with no explicit 990 mapping (counted under line 24). Prompts mapping cleanup.</summary>
+    public int     UnmappedExpenseCount   { get; set; }
+}
+
+/// <summary>A single IRS Form 990 expense line from the catalog (used to populate mapping dropdowns).</summary>
+public class Form990ExpenseLineDto
+{
+    public int     Id        { get; set; }
+    public string  LineCode  { get; set; } = "";
+    public string  Name_en   { get; set; } = "";
+    public string? Name_zh   { get; set; }
+    public int     SortOrder { get; set; }
+}

API/ROLAC.API/DTOs/Ministry/CreateMinistryRequest.cs

@@ -0,0 +1,12 @@
+using System.ComponentModel.DataAnnotations;
+namespace ROLAC.API.DTOs.Ministry;
+
+public class CreateMinistryRequest
+{
+    [Required, MaxLength(200)] public string Name_en { get; set; } = "";
+    [MaxLength(200)] public string? Name_zh { get; set; }
+    [MaxLength(500)] public string? Description_en { get; set; }
+    [MaxLength(500)] public string? Description_zh { get; set; }
+    public int SortOrder { get; set; }
+    [MaxLength(20)] public string? DefaultFunctionalClass { get; set; }
+}

API/ROLAC.API/DTOs/Ministry/MinistryDto.cs

@@ -5,6 +5,9 @@ public class MinistryDto
     public int     Id      { get; set; }
     public string  Name_en { get; set; } = "";
     public string? Name_zh { get; set; }
+    public string? Description_en { get; set; }
+    public string? Description_zh { get; set; }
     public int     SortOrder { get; set; }
     public bool    IsActive  { get; set; }
+    public string  DefaultFunctionalClass { get; set; } = "Program";
 }

API/ROLAC.API/DTOs/Ministry/UpdateMinistryRequest.cs

@@ -0,0 +1,13 @@
+using System.ComponentModel.DataAnnotations;
+namespace ROLAC.API.DTOs.Ministry;
+
+public class UpdateMinistryRequest
+{
+    [Required, MaxLength(200)] public string Name_en { get; set; } = "";
+    [MaxLength(200)] public string? Name_zh { get; set; }
+    [MaxLength(500)] public string? Description_en { get; set; }
+    [MaxLength(500)] public string? Description_zh { get; set; }
+    public bool IsActive { get; set; } = true;
+    public int  SortOrder { get; set; }
+    [MaxLength(20)] public string? DefaultFunctionalClass { get; set; }
+}

API/ROLAC.API/Data/AppDbContext.cs

@@ -20,6 +20,7 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
     public DbSet<Ministry>        Ministries        => Set<Ministry>();
     public DbSet<ExpenseCategoryGroup> ExpenseCategoryGroups => Set<ExpenseCategoryGroup>();
     public DbSet<ExpenseSubCategory>   ExpenseSubCategories  => Set<ExpenseSubCategory>();
+    public DbSet<Form990ExpenseLine> Form990ExpenseLines => Set<Form990ExpenseLine>();
     public DbSet<Expense>          Expenses          => Set<Expense>();
     public DbSet<MonthlyStatement> MonthlyStatements => Set<MonthlyStatement>();
     public DbSet<ChurchProfile>    ChurchProfiles    => Set<ChurchProfile>();
@@ -200,6 +201,18 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
         {
             entity.Property(e => e.Name_en).HasMaxLength(200).IsRequired();
             entity.Property(e => e.Name_zh).HasMaxLength(200);
+            entity.Property(e => e.DefaultFunctionalClass).HasMaxLength(20).HasDefaultValue("Program");
+        });
+
+        // ── Form990ExpenseLine (Part IX natural-expense line catalog) ─────────
+        builder.Entity<Form990ExpenseLine>(entity =>
+        {
+            entity.Property(e => e.LineCode).HasMaxLength(10).IsRequired();
+            entity.Property(e => e.Name_en).HasMaxLength(200).IsRequired();
+            entity.Property(e => e.Name_zh).HasMaxLength(200);
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+            entity.HasIndex(e => e.LineCode).IsUnique();
         });
 
         // ── ExpenseCategoryGroup ─────────────────────────────────────────────
@@ -209,6 +222,8 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Property(e => e.Name_zh).HasMaxLength(200);
             entity.Property(e => e.CreatedBy).HasMaxLength(450);
             entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+            entity.HasOne(e => e.Form990Line).WithMany()
+                  .HasForeignKey(e => e.Form990LineId).OnDelete(DeleteBehavior.SetNull);
         });
 
         // ── ExpenseSubCategory ───────────────────────────────────────────────
@@ -220,6 +235,8 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Property(e => e.UpdatedBy).HasMaxLength(450);
             entity.HasOne(e => e.Group).WithMany(g => g.SubCategories)
                   .HasForeignKey(e => e.GroupId).OnDelete(DeleteBehavior.Restrict);
+            entity.HasOne(e => e.Form990Line).WithMany()
+                  .HasForeignKey(e => e.Form990LineId).OnDelete(DeleteBehavior.SetNull);
         });
 
         // ── Expense ──────────────────────────────────────────────────────────
@@ -229,6 +246,7 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
 
             entity.Property(e => e.Type).HasMaxLength(30).IsRequired();
             entity.Property(e => e.Status).HasMaxLength(30).HasDefaultValue("Draft");
+            entity.Property(e => e.FunctionalClass).HasMaxLength(20);
             entity.Property(e => e.Amount).HasColumnType("decimal(18,2)");
             entity.Property(e => e.Description).HasMaxLength(500).IsRequired();
             entity.Property(e => e.VendorName).HasMaxLength(200);

API/ROLAC.API/Data/DbSeeder.cs

@@ -35,15 +35,86 @@ public static class DbSeeder
     [
         ("Equipment", "設備", 1, [("Purchase","購置"),("Rental","租借"),("Maintenance & Repair","維修")]),
         ("Consumables", "消耗品", 2, [("Batteries","電池"),("Accessories","配件"),("Cleaning Supplies","清潔用品"),("Office Supplies","文具")]),
-        ("Food & Beverage", "餐飲", 3, [("Catering","出餐費用"),("Food Ingredients","食材採購"),("Utensils","器具"),("Consumables","消耗品")]),
+        ("Food & Beverage", "餐飲", 3, [("Catering","出餐費用"),("Food Ingredients","食材採購"),("Utensils","器具"),("Disposable Tableware","一次性餐具")]),
         ("Training", "培訓", 4, [("Course Fees","課程費用"),("Books","書籍"),("Conference","研討會"),("Travel","差旅")]),
-        ("Materials", "教材", 5, [("Printing","印刷費用"),("Craft Supplies","手工材料"),("Copyright & Licensing","版權購買")]),
+        ("Materials", "教材", 5, [("Curriculum Printing","教材印刷"),("Craft Supplies","手工材料"),("Copyright & Licensing","版權購買")]),
         ("Facility", "場地", 6, [("Rent","場地租金"),("Utilities","水電"),("Property Insurance","財產保險"),("Decoration","裝飾")]),
-        ("Printing", "印刷", 7, [("Bulletins","週報"),("Order of Service","程序單"),("Posters","海報")]),
-        ("Missions", "宣教", 8, [("Offering Transfer","奉獻轉帳"),("Missionary Support","宣教士支援"),("Travel","差旅")]),
+        ("Printing", "印刷", 7, [("Bulletins","週報"),("Order of Service","程序單"),("Posters","海報"),("Advertising & Promotion","廣告推廣")]),
+        ("Missions", "宣教", 8, [("Offering Transfer","奉獻轉帳"),("Missionary Support","宣教士支援"),("Foreign Missions Support","國外宣教支援"),("Travel","差旅")]),
         ("Benevolence", "關懷救助", 9, [("Emergency Aid","急難救助"),("Condolence Gifts","慰問禮品"),("Visit Expenses","探訪費用")]),
         ("Other", "其他", 10, [("Miscellaneous","雜支")]),
-        ("Personnel", "人事", 11, [("Salary & Wages","薪資"),("Payroll Taxes","薪資稅費"),("Employee Benefits","員工福利"),("Workers Compensation","勞工保險"),("Honorarium","酬庸"),("Staff Training","同工進修"),("Contract Labor","外包勞務")]),
+        ("Personnel", "人事", 11, [("Officer / Key Employee Compensation","主要職員薪酬"),("Salary & Wages","薪資"),("Payroll Taxes","薪資稅費"),("Employee Benefits","員工福利"),("Retirement / Pension","退休金"),("Workers Compensation","勞工保險"),("Honorarium","酬庸"),("Staff Training","同工進修"),("Contract Labor","外包勞務")]),
+        ("Professional Services", "專業服務", 12, [("Legal","法律服務"),("Accounting & Audit","會計與審計"),("Other Professional","其他專業服務")]),
+        ("Information Technology", "資訊科技", 13, [("Software & Subscriptions","軟體與訂閱"),("Website & Hosting","網站與主機"),("Internet & Telecom","網路與電信")]),
+        ("Finance & Banking", "財務與銀行", 14, [("Interest","利息支出"),("Bank & Processing Fees","銀行/金流手續費")]),
+    ];
+
+    // (LineCode, Name_en, Name_zh, Sort)
+    private static readonly (string Code, string En, string Zh, int Sort)[] Form990LineSeed =
+    [
+        ("1",   "Grants to domestic organizations",                 "對國內機構之捐贈",       1),
+        ("2",   "Grants to domestic individuals",                   "對國內個人之捐贈",       2),
+        ("3",   "Grants to foreign organizations/individuals",      "對國外之捐贈",           3),
+        ("5",   "Compensation of current officers / key employees", "主要職員/負責人薪酬",    4),
+        ("7",   "Other salaries and wages",                         "薪資",                   5),
+        ("8",   "Pension plan accruals and contributions",          "退休金提撥",             6),
+        ("9",   "Other employee benefits",                          "員工福利",               7),
+        ("10",  "Payroll taxes",                                    "薪資稅",                 8),
+        ("11b", "Legal fees",                                       "法律服務費",             9),
+        ("11c", "Accounting fees",                                  "會計與審計費",          10),
+        ("11g", "Other fees for services (non-employee)",           "其他勞務報酬(非員工)",  11),
+        ("12",  "Advertising and promotion",                        "廣告與推廣",            12),
+        ("13",  "Office expenses",                                  "辦公費用",              13),
+        ("14",  "Information technology",                           "資訊科技",              14),
+        ("16",  "Occupancy",                                        "場地佔用",              15),
+        ("17",  "Travel",                                           "差旅",                  16),
+        ("19",  "Conferences, conventions, and meetings",           "會議與研習",            17),
+        ("20",  "Interest",                                         "利息",                  18),
+        ("22",  "Depreciation",                                     "折舊",                  19),
+        ("23",  "Insurance",                                        "保險",                  20),
+        ("24",  "Other expenses",                                   "其他費用",              21),
+    ];
+
+    // (GroupEn, SubEn, LineCode) — default natural-category → 990 line mapping.
+    private static readonly (string GroupEn, string SubEn, string Code)[] Form990SubMappingSeed =
+    [
+        ("Personnel", "Officer / Key Employee Compensation", "5"),
+        ("Personnel", "Salary & Wages",      "7"),
+        ("Personnel", "Payroll Taxes",       "10"),
+        ("Personnel", "Employee Benefits",   "9"),
+        ("Personnel", "Retirement / Pension","8"),
+        ("Personnel", "Workers Compensation","9"),
+        ("Personnel", "Honorarium",          "11g"),
+        ("Personnel", "Contract Labor",      "11g"),
+        ("Personnel", "Staff Training",      "19"),
+        ("Facility",  "Rent",                "16"),
+        ("Facility",  "Utilities",           "16"),
+        ("Facility",  "Property Insurance",  "23"),
+        ("Facility",  "Decoration",          "24"),
+        ("Training",  "Course Fees",         "19"),
+        ("Training",  "Conference",          "19"),
+        ("Training",  "Books",               "24"),
+        ("Training",  "Travel",              "17"),
+        ("Missions",  "Travel",              "17"),
+        ("Missions",  "Offering Transfer",   "1"),
+        ("Missions",  "Missionary Support",  "1"),
+        ("Missions",  "Foreign Missions Support", "3"),
+        ("Benevolence", "Emergency Aid",     "2"),
+        ("Benevolence", "Condolence Gifts",  "2"),
+        ("Benevolence", "Visit Expenses",    "2"),
+        ("Consumables", "Office Supplies",   "13"),
+        ("Printing",  "Bulletins",           "13"),
+        ("Printing",  "Order of Service",    "13"),
+        ("Printing",  "Posters",             "12"),
+        ("Printing",  "Advertising & Promotion", "12"),
+        ("Materials", "Curriculum Printing", "13"),
+        ("Professional Services", "Legal",   "11b"),
+        ("Professional Services", "Accounting & Audit", "11c"),
+        ("Professional Services", "Other Professional", "11g"),
+        ("Information Technology", "Software & Subscriptions", "14"),
+        ("Information Technology", "Website & Hosting", "14"),
+        ("Information Technology", "Internet & Telecom", "14"),
+        ("Finance & Banking", "Interest",    "20"),
     ];
 
     private static readonly (string Name, string Description)[] Roles =
@@ -87,13 +158,32 @@ public static class DbSeeder
         ("finance", Modules.MonthlyStatements, true, true,  false, true),
         ("finance", Modules.ChurchProfile,     true, true,  false, false),
         ("finance", Modules.Disbursements,     true, true,  true,  true),
+        ("finance", Modules.Form990Report,     true, false, false, false),
 
         // Logs — read-only. System logs are technical (pastor only); audit logs have
         // governance value, so finance and board members can read them too.
         ("pastor",       Modules.SystemLogs, true, false, false, false),
-        ("pastor",       Modules.AuditLogs,  true, false, false, false),
-        ("finance",      Modules.AuditLogs,  true, false, false, false),
-        ("board_member", Modules.AuditLogs,  true, false, false, false),
+        ("pastor",       Modules.AuditLogs,    true, false, false, false),
+        ("finance",      Modules.AuditLogs,    true, false, false, false),
+        ("board_member", Modules.AuditLogs,    true, false, false, false),
+        ("pastor",       Modules.Form990Report, true, false, false, false),
+        ("board_member", Modules.Form990Report, true, false, false, false),
+
+        // Ministries — secretary maintains the list; coworker_chair edits; ministry
+        // leaders and pastor read.
+        ("secretary",       Modules.Ministries, true, true,  true,  false),
+        ("coworker_chair",  Modules.Ministries, true, true,  false, false),
+        ("ministry_leader", Modules.Ministries, true, false, false, false),
+        ("pastor",          Modules.Ministries, true, false, false, false),
+
+        // Meal attendance — secretary and coworkers record; finance and pastor read.
+        ("secretary", Modules.MealAttendance, true, true,  false, false),
+        ("coworker",  Modules.MealAttendance, true, true,  false, false),
+        ("finance",   Modules.MealAttendance, true, false, false, false),
+        ("pastor",    Modules.MealAttendance, true, false, false, false),
+
+        // Users, Permissions, and Settings are intentionally super_admin-only:
+        // super_admin bypasses all checks, so no seed rows are needed here.
     ];
 
     public static async Task SeedRolePermissionsAsync(AppDbContext db)
@@ -163,13 +253,35 @@ public static class DbSeeder
         foreach (var (en, zh, sort) in MinistrySeed)
         {
             if (!await db.Ministries.AnyAsync(m => m.Name_en == en))
-                db.Ministries.Add(new Ministry { Name_en = en, Name_zh = zh, SortOrder = sort, IsActive = true });
+                db.Ministries.Add(new Ministry
+                {
+                    Name_en = en, Name_zh = zh, SortOrder = sort, IsActive = true,
+                    DefaultFunctionalClass = en == "Administration"
+                        ? FunctionalClasses.ManagementGeneral
+                        : FunctionalClasses.Program,
+                });
         }
         await db.SaveChangesAsync();
     }
 
     public static async Task SeedExpenseCategoriesAsync(AppDbContext db)
     {
+        // One-time renames to remove same-name-different-parent ambiguity. Idempotent:
+        // only fires while the old name still exists. (New installs never hit this.)
+        var renames = new (string GroupEn, string OldSub, string NewEn, string NewZh)[]
+        {
+            ("Food & Beverage", "Consumables", "Disposable Tableware", "一次性餐具"),
+            ("Materials",       "Printing",    "Curriculum Printing",  "教材印刷"),
+        };
+        foreach (var (groupEn, oldSub, newEn, newZh) in renames)
+        {
+            var grp = await db.ExpenseCategoryGroups.FirstOrDefaultAsync(g => g.Name_en == groupEn);
+            if (grp is null) continue;
+            var sub = await db.ExpenseSubCategories.FirstOrDefaultAsync(s => s.GroupId == grp.Id && s.Name_en == oldSub);
+            if (sub is not null) { sub.Name_en = newEn; sub.Name_zh = newZh; }
+        }
+        await db.SaveChangesAsync();
+
         foreach (var (gEn, gZh, gSort, subs) in ExpenseCategorySeed)
         {
             var group = await db.ExpenseCategoryGroups.FirstOrDefaultAsync(g => g.Name_en == gEn);
@@ -192,6 +304,34 @@ public static class DbSeeder
         await db.SaveChangesAsync();
     }
 
+    public static async Task SeedForm990ExpenseLinesAsync(AppDbContext db)
+    {
+        foreach (var (code, en, zh, sort) in Form990LineSeed)
+        {
+            if (!await db.Form990ExpenseLines.AnyAsync(l => l.LineCode == code))
+                db.Form990ExpenseLines.Add(new Form990ExpenseLine
+                    { LineCode = code, Name_en = en, Name_zh = zh, SortOrder = sort, IsActive = true });
+        }
+        await db.SaveChangesAsync();
+
+        var linesByCode = await db.Form990ExpenseLines.ToDictionaryAsync(l => l.LineCode, l => l.Id);
+        var fallbackId  = linesByCode["24"];
+
+        // Every group defaults to line 24 (safety net); precise mapping lives on subcategories.
+        foreach (var group in await db.ExpenseCategoryGroups.ToListAsync())
+            group.Form990LineId ??= fallbackId;
+
+        // Subcategory default mappings — only set when not already mapped (never clobber an admin edit).
+        var subsByKey = await db.ExpenseSubCategories.Include(s => s.Group).ToListAsync();
+        foreach (var (groupEn, subEn, code) in Form990SubMappingSeed)
+        {
+            var sub = subsByKey.FirstOrDefault(s => s.Group!.Name_en == groupEn && s.Name_en == subEn);
+            if (sub is not null && sub.Form990LineId is null && linesByCode.TryGetValue(code, out var lineId))
+                sub.Form990LineId = lineId;
+        }
+        await db.SaveChangesAsync();
+    }
+
     public static async Task SeedChurchProfileAsync(AppDbContext db)
     {
         // Singleton row used by the disbursement module (issuer info + check counter).
@@ -270,6 +410,7 @@ public static class DbSeeder
         await SeedGivingCategoriesAsync(db);
         await SeedMinistriesAsync(db);
         await SeedExpenseCategoriesAsync(db);
+        await SeedForm990ExpenseLinesAsync(db);
         await SeedChurchProfileAsync(db);
         await SeedSiteSettingAsync(db);
         await SeedNotificationSettingAsync(db, config);

API/ROLAC.API/Entities/Expense.cs

@@ -9,6 +9,7 @@ public class Expense : SoftDeleteEntity, IAuditable
     public int      SubCategoryId   { get; set; }
     public string   Type            { get; set; } = "StaffReimbursement"; // VendorPayment | StaffReimbursement
     public string   Status          { get; set; } = "Draft";             // see state machine
+    public string?  FunctionalClass { get; set; }   // null = inherit Ministry.DefaultFunctionalClass
     public decimal  Amount          { get; set; }
     public string   Description     { get; set; } = null!;
     public string?  VendorName      { get; set; }

API/ROLAC.API/Entities/ExpenseCategoryGroup.cs

@@ -9,5 +9,8 @@ public class ExpenseCategoryGroup : AuditableEntity, IAuditable
     public int     SortOrder { get; set; }
     public bool    IsActive  { get; set; } = true;
 
+    public int?                Form990LineId { get; set; }
+    public Form990ExpenseLine? Form990Line   { get; set; }
+
     public List<ExpenseSubCategory> SubCategories { get; set; } = [];
 }

API/ROLAC.API/Entities/ExpenseSubCategory.cs

@@ -10,5 +10,8 @@ public class ExpenseSubCategory : AuditableEntity, IAuditable
     public int     SortOrder { get; set; }
     public bool    IsActive  { get; set; } = true;
 
+    public int?                Form990LineId { get; set; }
+    public Form990ExpenseLine? Form990Line   { get; set; }
+
     public ExpenseCategoryGroup? Group { get; set; }
 }

API/ROLAC.API/Entities/Form990ExpenseLine.cs

@@ -0,0 +1,13 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>A row of IRS Form 990 Part IX (natural expense line), e.g. "7 — Other salaries and wages".</summary>
+public class Form990ExpenseLine : AuditableEntity, IAuditable
+{
+    public int     Id        { get; set; }
+    public string  LineCode  { get; set; } = null!;   // "7", "11b", "16", "24"
+    public string  Name_en   { get; set; } = null!;
+    public string? Name_zh   { get; set; }
+    public int     SortOrder { get; set; }
+    public bool    IsActive  { get; set; } = true;
+}

API/ROLAC.API/Entities/FunctionalClasses.cs

@@ -0,0 +1,18 @@
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// The three IRS Form 990 Part IX functional-expense columns. Stored verbatim in
+/// Ministry.DefaultFunctionalClass and Expense.FunctionalClass.
+/// </summary>
+public static class FunctionalClasses
+{
+    public const string Program           = "Program";
+    public const string ManagementGeneral = "ManagementGeneral";
+    public const string Fundraising       = "Fundraising";
+
+    public static readonly IReadOnlyList<string> All = [Program, ManagementGeneral, Fundraising];
+
+    /// <summary>Returns the value if valid, otherwise Program (the safe default).</summary>
+    public static string Normalize(string? value) =>
+        value is not null && All.Contains(value) ? value : Program;
+}

API/ROLAC.API/Entities/Ministry.cs

@@ -11,4 +11,5 @@ public class Ministry : IAuditable
     public string? Description_zh { get; set; }
     public int     SortOrder      { get; set; }
     public bool    IsActive       { get; set; } = true;
+    public string  DefaultFunctionalClass { get; set; } = "Program";
 }

API/ROLAC.API/Migrations/20260625020756_AddForm990FunctionalExpenses.cs

@@ -0,0 +1,135 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddForm990FunctionalExpenses : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<string>(
+                name: "DefaultFunctionalClass",
+                table: "Ministries",
+                type: "character varying(20)",
+                maxLength: 20,
+                nullable: false,
+                defaultValue: "Program");
+
+            migrationBuilder.AddColumn<int>(
+                name: "Form990LineId",
+                table: "ExpenseSubCategories",
+                type: "integer",
+                nullable: true);
+
+            migrationBuilder.AddColumn<string>(
+                name: "FunctionalClass",
+                table: "Expenses",
+                type: "character varying(20)",
+                maxLength: 20,
+                nullable: true);
+
+            migrationBuilder.AddColumn<int>(
+                name: "Form990LineId",
+                table: "ExpenseCategoryGroups",
+                type: "integer",
+                nullable: true);
+
+            migrationBuilder.CreateTable(
+                name: "Form990ExpenseLines",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    LineCode = table.Column<string>(type: "character varying(10)", maxLength: 10, nullable: false),
+                    Name_en = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
+                    Name_zh = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    SortOrder = table.Column<int>(type: "integer", nullable: false),
+                    IsActive = table.Column<bool>(type: "boolean", nullable: false),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_Form990ExpenseLines", x => x.Id);
+                });
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSubCategories_Form990LineId",
+                table: "ExpenseSubCategories",
+                column: "Form990LineId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseCategoryGroups_Form990LineId",
+                table: "ExpenseCategoryGroups",
+                column: "Form990LineId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Form990ExpenseLines_LineCode",
+                table: "Form990ExpenseLines",
+                column: "LineCode",
+                unique: true);
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_ExpenseCategoryGroups_Form990ExpenseLines_Form990LineId",
+                table: "ExpenseCategoryGroups",
+                column: "Form990LineId",
+                principalTable: "Form990ExpenseLines",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.SetNull);
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_ExpenseSubCategories_Form990ExpenseLines_Form990LineId",
+                table: "ExpenseSubCategories",
+                column: "Form990LineId",
+                principalTable: "Form990ExpenseLines",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.SetNull);
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_ExpenseCategoryGroups_Form990ExpenseLines_Form990LineId",
+                table: "ExpenseCategoryGroups");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_ExpenseSubCategories_Form990ExpenseLines_Form990LineId",
+                table: "ExpenseSubCategories");
+
+            migrationBuilder.DropTable(
+                name: "Form990ExpenseLines");
+
+            migrationBuilder.DropIndex(
+                name: "IX_ExpenseSubCategories_Form990LineId",
+                table: "ExpenseSubCategories");
+
+            migrationBuilder.DropIndex(
+                name: "IX_ExpenseCategoryGroups_Form990LineId",
+                table: "ExpenseCategoryGroups");
+
+            migrationBuilder.DropColumn(
+                name: "DefaultFunctionalClass",
+                table: "Ministries");
+
+            migrationBuilder.DropColumn(
+                name: "Form990LineId",
+                table: "ExpenseSubCategories");
+
+            migrationBuilder.DropColumn(
+                name: "FunctionalClass",
+                table: "Expenses");
+
+            migrationBuilder.DropColumn(
+                name: "Form990LineId",
+                table: "ExpenseCategoryGroups");
+        }
+    }
+}

API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs

@@ -555,6 +555,10 @@ namespace ROLAC.API.Migrations
                     b.Property<DateOnly>("ExpenseDate")
                         .HasColumnType("date");
 
+                    b.Property<string>("FunctionalClass")
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("boolean");
 
@@ -657,6 +661,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("Form990LineId")
+                        .HasColumnType("integer");
+
                     b.Property<bool>("IsActive")
                         .HasColumnType("boolean");
 
@@ -682,6 +689,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
+                    b.HasIndex("Form990LineId");
+
                     b.ToTable("ExpenseCategoryGroups");
                 });
 
@@ -701,6 +710,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("Form990LineId")
+                        .HasColumnType("integer");
+
                     b.Property<int>("GroupId")
                         .HasColumnType("integer");
 
@@ -729,6 +741,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
+                    b.HasIndex("Form990LineId");
+
                     b.HasIndex("GroupId");
 
                     b.ToTable("ExpenseSubCategories");
@@ -772,6 +786,58 @@ namespace ROLAC.API.Migrations
                     b.ToTable("FamilyUnits");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Form990ExpenseLine", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("LineCode")
+                        .IsRequired()
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("LineCode")
+                        .IsUnique();
+
+                    b.ToTable("Form990ExpenseLines");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.Giving", b =>
                 {
                     b.Property<int>("Id")
@@ -1245,6 +1311,13 @@ namespace ROLAC.API.Migrations
 
                     NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
 
+                    b.Property<string>("DefaultFunctionalClass")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)")
+                        .HasDefaultValue("Program");
+
                     b.Property<string>("Description_en")
                         .HasColumnType("text");
 
@@ -1966,14 +2039,31 @@ namespace ROLAC.API.Migrations
                     b.Navigation("SubCategory");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.Form990ExpenseLine", "Form990Line")
+                        .WithMany()
+                        .HasForeignKey("Form990LineId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.Navigation("Form990Line");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
                 {
+                    b.HasOne("ROLAC.API.Entities.Form990ExpenseLine", "Form990Line")
+                        .WithMany()
+                        .HasForeignKey("Form990LineId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
                     b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "Group")
                         .WithMany("SubCategories")
                         .HasForeignKey("GroupId")
                         .OnDelete(DeleteBehavior.Restrict)
                         .IsRequired();
 
+                    b.Navigation("Form990Line");
+
                     b.Navigation("Group");
                 });
 

API/ROLAC.API/Program.cs

@@ -155,6 +155,7 @@ builder.Services.AddScoped<IExpenseCategoryService, ExpenseCategoryService>();
 builder.Services.AddScoped<IExpenseService, ExpenseService>();
 builder.Services.AddScoped<IMonthlyStatementService, MonthlyStatementService>();
 builder.Services.AddScoped<IFinanceDashboardService, FinanceDashboardService>();
+builder.Services.AddScoped<IForm990ReportService, Form990ReportService>();
 builder.Services.AddScoped<IChurchProfileService, ChurchProfileService>();
 builder.Services.AddScoped<ISettingsService, SettingsService>();
 builder.Services.AddScoped<IDisbursementService, DisbursementService>();

API/ROLAC.API/Services/ExpenseCategoryService.cs

@@ -22,21 +22,28 @@ public class ExpenseCategoryService : IExpenseCategoryService
             .OrderBy(s => s.SortOrder).ThenBy(s => s.Name_en)
             .ToListAsync();
 
+        var lineCodes = await _db.Form990ExpenseLines.AsNoTracking()
+            .ToDictionaryAsync(l => l.Id, l => l.LineCode);
+
         return groups.Select(g => new ExpenseCategoryGroupDto
         {
             Id = g.Id, Name_en = g.Name_en, Name_zh = g.Name_zh,
             SortOrder = g.SortOrder, IsActive = g.IsActive,
+            Form990LineId   = g.Form990LineId,
+            Form990LineCode = g.Form990LineId.HasValue ? lineCodes.GetValueOrDefault(g.Form990LineId.Value) : null,
             SubCategories = subs.Where(s => s.GroupId == g.Id).Select(s => new ExpenseSubCategoryDto
             {
                 Id = s.Id, GroupId = s.GroupId, Name_en = s.Name_en, Name_zh = s.Name_zh,
                 SortOrder = s.SortOrder, IsActive = s.IsActive,
+                Form990LineId   = s.Form990LineId,
+                Form990LineCode = s.Form990LineId.HasValue ? lineCodes.GetValueOrDefault(s.Form990LineId.Value) : null,
             }).ToList(),
         }).ToList();
     }
 
     public async Task<int> CreateGroupAsync(CreateExpenseGroupRequest r)
     {
-        var g = new ExpenseCategoryGroup { Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true };
+        var g = new ExpenseCategoryGroup { Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true, Form990LineId = r.Form990LineId };
         _db.ExpenseCategoryGroups.Add(g);
         await _db.SaveChangesAsync();
         return g.Id;
@@ -46,7 +53,7 @@ public class ExpenseCategoryService : IExpenseCategoryService
     {
         var g = await _db.ExpenseCategoryGroups.FindAsync(id)
             ?? throw new KeyNotFoundException($"ExpenseCategoryGroup {id} not found.");
-        g.Name_en = r.Name_en; g.Name_zh = r.Name_zh; g.SortOrder = r.SortOrder; g.IsActive = r.IsActive;
+        g.Name_en = r.Name_en; g.Name_zh = r.Name_zh; g.SortOrder = r.SortOrder; g.IsActive = r.IsActive; g.Form990LineId = r.Form990LineId;
         await _db.SaveChangesAsync();
     }
 
@@ -62,7 +69,7 @@ public class ExpenseCategoryService : IExpenseCategoryService
     {
         var exists = await _db.ExpenseCategoryGroups.AnyAsync(g => g.Id == r.GroupId);
         if (!exists) throw new KeyNotFoundException($"ExpenseCategoryGroup {r.GroupId} not found.");
-        var s = new ExpenseSubCategory { GroupId = r.GroupId, Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true };
+        var s = new ExpenseSubCategory { GroupId = r.GroupId, Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true, Form990LineId = r.Form990LineId };
         _db.ExpenseSubCategories.Add(s);
         await _db.SaveChangesAsync();
         return s.Id;
@@ -72,7 +79,7 @@ public class ExpenseCategoryService : IExpenseCategoryService
     {
         var s = await _db.ExpenseSubCategories.FindAsync(id)
             ?? throw new KeyNotFoundException($"ExpenseSubCategory {id} not found.");
-        s.GroupId = r.GroupId; s.Name_en = r.Name_en; s.Name_zh = r.Name_zh; s.SortOrder = r.SortOrder; s.IsActive = r.IsActive;
+        s.GroupId = r.GroupId; s.Name_en = r.Name_en; s.Name_zh = r.Name_zh; s.SortOrder = r.SortOrder; s.IsActive = r.IsActive; s.Form990LineId = r.Form990LineId;
         await _db.SaveChangesAsync();
     }
 

API/ROLAC.API/Services/ExpenseService.cs

@@ -97,6 +97,7 @@ public class ExpenseService : IExpenseService
             ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"),
             HasReceipt = e.ReceiptBlobPath != null,
             CheckNumber = e.CheckNumber,
+            FunctionalClass = e.FunctionalClass,
         }).ToList();
 
         return new PagedResult<ExpenseListItemDto> { Items = items, TotalCount = total, Page = page, PageSize = pageSize };
@@ -122,6 +123,7 @@ public class ExpenseService : IExpenseService
             ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"), HasReceipt = e.ReceiptBlobPath != null,
             CheckNumber = e.CheckNumber, Notes = e.Notes, ReviewNotes = e.ReviewNotes,
             SubmittedBy = e.SubmittedBy, SubmittedAt = e.SubmittedAt, ReviewedAt = e.ReviewedAt, PaidAt = e.PaidAt,
+            FunctionalClass = e.FunctionalClass,
         };
     }
 
@@ -132,6 +134,7 @@ public class ExpenseService : IExpenseService
             MinistryId = r.MinistryId, CategoryGroupId = r.CategoryGroupId, SubCategoryId = r.SubCategoryId,
             Type = r.Type, Amount = r.Amount, Description = r.Description, VendorName = r.VendorName,
             CheckNumber = r.CheckNumber, ExpenseDate = r.ExpenseDate, Notes = r.Notes,
+            FunctionalClass = r.FunctionalClass,
         };
 
         if (r.Type == "VendorPayment")
@@ -179,7 +182,7 @@ public class ExpenseService : IExpenseService
 
         e.MinistryId = r.MinistryId; e.CategoryGroupId = r.CategoryGroupId; e.SubCategoryId = r.SubCategoryId;
         e.Amount = r.Amount; e.Description = r.Description; e.CheckNumber = r.CheckNumber;
-        e.ExpenseDate = r.ExpenseDate; e.Notes = r.Notes;
+        e.ExpenseDate = r.ExpenseDate; e.Notes = r.Notes; e.FunctionalClass = r.FunctionalClass;
         if (e.Type == "VendorPayment") e.VendorName = r.VendorName;
         await _db.SaveChangesAsync();
     }

API/ROLAC.API/Services/Form990ReportService.cs

@@ -0,0 +1,91 @@
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Finance;
+using ROLAC.API.Entities;
+
+namespace ROLAC.API.Services;
+
+/// <summary>
+/// Read-only aggregation that produces the IRS Form 990 Part IX Statement of Functional
+/// Expenses. Expense scope matches FinanceDashboardService: Paid + Approved only.
+/// Single function per expense (direct-charge); no cost splitting.
+/// </summary>
+public class Form990ReportService : IForm990ReportService
+{
+    private readonly AppDbContext _db;
+    public Form990ReportService(AppDbContext db) => _db = db;
+
+    public async Task<List<Form990ExpenseLineDto>> GetLinesAsync() =>
+        await _db.Form990ExpenseLines.AsNoTracking().Where(l => l.IsActive)
+            .OrderBy(l => l.SortOrder)
+            .Select(l => new Form990ExpenseLineDto
+            {
+                Id        = l.Id,
+                LineCode  = l.LineCode,
+                Name_en   = l.Name_en,
+                Name_zh   = l.Name_zh,
+                SortOrder = l.SortOrder,
+            })
+            .ToListAsync();
+
+    public async Task<FunctionalExpenseStatementDto> GetFunctionalExpenseStatementAsync(DateOnly? from, DateOnly? to)
+    {
+        var lines = await _db.Form990ExpenseLines.AsNoTracking()
+            .Where(l => l.IsActive).OrderBy(l => l.SortOrder).ToListAsync();
+        var fallbackId = lines.FirstOrDefault(l => l.LineCode == "24")?.Id;
+
+        var expenses = _db.Expenses.Where(e => e.Status == "Paid" || e.Status == "Approved");
+        if (from.HasValue) expenses = expenses.Where(e => e.ExpenseDate >= from.Value);
+        if (to.HasValue)   expenses = expenses.Where(e => e.ExpenseDate <= to.Value);
+
+        var rows = await (
+            from e in expenses
+            join m   in _db.Ministries            on e.MinistryId      equals m.Id
+            join sub in _db.ExpenseSubCategories   on e.SubCategoryId   equals sub.Id
+            join grp in _db.ExpenseCategoryGroups  on e.CategoryGroupId equals grp.Id
+            select new
+            {
+                e.Amount,
+                e.FunctionalClass,
+                MinistryDefault = m.DefaultFunctionalClass,
+                SubLineId   = sub.Form990LineId,
+                GroupLineId = grp.Form990LineId,
+            }).ToListAsync();
+
+        var acc = new Dictionary<int, (decimal P, decimal M, decimal F)>();
+        var unmapped = 0;
+
+        foreach (var r in rows)
+        {
+            var function = FunctionalClasses.Normalize(r.FunctionalClass ?? r.MinistryDefault);
+            var lineId   = r.SubLineId ?? r.GroupLineId ?? fallbackId;
+            if (lineId is null) continue;
+
+            if (r.SubLineId is null) unmapped++;
+
+            var cur = acc.GetValueOrDefault(lineId.Value);
+            acc[lineId.Value] = function switch
+            {
+                FunctionalClasses.ManagementGeneral => (cur.P, cur.M + r.Amount, cur.F),
+                FunctionalClasses.Fundraising       => (cur.P, cur.M, cur.F + r.Amount),
+                _                                   => (cur.P + r.Amount, cur.M, cur.F),
+            };
+        }
+
+        var dto = new FunctionalExpenseStatementDto { UnmappedExpenseCount = unmapped };
+        foreach (var line in lines)
+        {
+            var v = acc.GetValueOrDefault(line.Id);
+            dto.Rows.Add(new FunctionalExpenseRowDto
+            {
+                LineCode = line.LineCode, Name_en = line.Name_en, Name_zh = line.Name_zh,
+                Program = v.P, ManagementGeneral = v.M, Fundraising = v.F, Total = v.P + v.M + v.F,
+            });
+            dto.ProgramTotal           += v.P;
+            dto.ManagementGeneralTotal += v.M;
+            dto.FundraisingTotal       += v.F;
+        }
+        dto.GrandTotal = dto.ProgramTotal + dto.ManagementGeneralTotal + dto.FundraisingTotal;
+        return dto;
+    }
+}

API/ROLAC.API/Services/IForm990ReportService.cs

@@ -0,0 +1,8 @@
+using ROLAC.API.DTOs.Finance;
+namespace ROLAC.API.Services;
+
+public interface IForm990ReportService
+{
+    Task<FunctionalExpenseStatementDto> GetFunctionalExpenseStatementAsync(DateOnly? from, DateOnly? to);
+    Task<List<Form990ExpenseLineDto>> GetLinesAsync();
+}

API/ROLAC.API/Services/IMinistryService.cs

@@ -4,4 +4,7 @@ namespace ROLAC.API.Services;
 public interface IMinistryService
 {
     Task<List<MinistryDto>> GetAllAsync(bool includeInactive);
+    Task<int>  CreateAsync(CreateMinistryRequest request);
+    Task       UpdateAsync(int id, UpdateMinistryRequest request);
+    Task       DeactivateAsync(int id);   // soft-disable: IsActive = false
 }

API/ROLAC.API/Services/MinistryService.cs

@@ -1,6 +1,7 @@
 using Microsoft.EntityFrameworkCore;
 using ROLAC.API.Data;
 using ROLAC.API.DTOs.Ministry;
+using ROLAC.API.Entities;
 
 namespace ROLAC.API.Services;
 
@@ -18,8 +19,43 @@ public class MinistryService : IMinistryService
             .Select(m => new MinistryDto
             {
                 Id = m.Id, Name_en = m.Name_en, Name_zh = m.Name_zh,
+                Description_en = m.Description_en, Description_zh = m.Description_zh,
                 SortOrder = m.SortOrder, IsActive = m.IsActive,
+                DefaultFunctionalClass = m.DefaultFunctionalClass,
             })
             .ToListAsync();
     }
+
+    public async Task<int> CreateAsync(CreateMinistryRequest r)
+    {
+        var entity = new Ministry
+        {
+            Name_en = r.Name_en, Name_zh = r.Name_zh,
+            Description_en = r.Description_en, Description_zh = r.Description_zh,
+            SortOrder = r.SortOrder, IsActive = true,
+            DefaultFunctionalClass = ROLAC.API.Entities.FunctionalClasses.Normalize(r.DefaultFunctionalClass),
+        };
+        _db.Ministries.Add(entity);
+        await _db.SaveChangesAsync();
+        return entity.Id;
+    }
+
+    public async Task UpdateAsync(int id, UpdateMinistryRequest r)
+    {
+        var m = await _db.Ministries.FindAsync(id)
+            ?? throw new KeyNotFoundException($"Ministry {id} not found.");
+        m.Name_en = r.Name_en; m.Name_zh = r.Name_zh;
+        m.Description_en = r.Description_en; m.Description_zh = r.Description_zh;
+        m.IsActive = r.IsActive; m.SortOrder = r.SortOrder;
+        m.DefaultFunctionalClass = ROLAC.API.Entities.FunctionalClasses.Normalize(r.DefaultFunctionalClass);
+        await _db.SaveChangesAsync();
+    }
+
+    public async Task DeactivateAsync(int id)
+    {
+        var m = await _db.Ministries.FindAsync(id)
+            ?? throw new KeyNotFoundException($"Ministry {id} not found.");
+        m.IsActive = false;
+        await _db.SaveChangesAsync();
+    }
 }

APP/src/app/app.routes.ts

@@ -7,6 +7,7 @@ import { PermissionGuard } from './core/guards/permission.guard';
 import { PermissionModules } from './core/models/permission.model';
 import { PermissionsPageComponent } from './features/permissions/pages/permissions-page/permissions-page.component';
 import { MembersPageComponent } from './features/members/pages/members-page/members-page.component';
+import { MinistriesPageComponent } from './features/ministry/pages/ministries-page/ministries-page.component';
 import { UsersPageComponent } from './features/users/pages/users-page/users-page.component';
 import { GivingCategoriesPageComponent } from './features/giving/pages/giving-categories-page/giving-categories-page.component';
 import { GivingsPageComponent } from './features/giving/pages/givings-page/givings-page.component';
@@ -19,6 +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';
@@ -65,6 +67,15 @@ export const routes: Routes = [
                     title: 'Member Management', titleZh: '會友管理', section: 'Admin',
                 },
             },
+            {
+                path: 'admin/ministries',
+                component: MinistriesPageComponent,
+                canActivate: [PermissionGuard],
+                data: {
+                    permission: { module: PermissionModules.Ministries, action: 'read' },
+                    title: 'Ministry Management', titleZh: '事工管理', section: 'Admin',
+                },
+            },
             {
                 path: 'admin/users',
                 component: UsersPageComponent,
@@ -196,6 +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',
+                },
+            },
         ]
     },
 

APP/src/app/core/models/permission.model.ts

@@ -24,6 +24,7 @@ export const PermissionModules = {
     OfferingSessions:  'OfferingSessions',
     Ministries:        'Ministries',
     FinanceDashboard:  'FinanceDashboard',
+    Form990Report:     'Form990Report',
     MonthlyStatements: 'MonthlyStatements',
     ChurchProfile:     'ChurchProfile',
     Disbursements:     'Disbursements',

APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html

@@ -59,6 +59,19 @@
       </kendo-dropdownlist>
     </label>
 
+    <!-- Functional Class override -->
+    <label class="flex flex-col gap-1">
+      <span>Functional Class / 功能別</span>
+      <kendo-dropdownlist
+          [data]="functionalClassOptions"
+          textField="label"
+          valueField="value"
+          [valuePrimitive]="true"
+          [defaultItem]="{ value: null, label: '(Inherit ministry / 沿用事工)' }"
+          [(ngModel)]="form.functionalClass">
+      </kendo-dropdownlist>
+    </label>
+
     <!-- Amount -->
     <label class="flex flex-col gap-1">Amount
       <kendo-numerictextbox

APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts

@@ -12,7 +12,7 @@ import { MemberApiService } from '../../../members/services/member-api.service';
 import { MemberListItemDto, memberDisplayName } from '../../../members/models/member.model';
 import {
   MinistryDto, ExpenseCategoryGroupDto, ExpenseSubCategoryDto, ExpenseType, CreateExpenseRequest,
-  ExpenseListItemDto,
+  ExpenseListItemDto, FunctionalClass,
 } from '../../models/expense.model';
 
 export interface ExpenseFormResult {
@@ -52,6 +52,12 @@ export class ExpenseFormDialogComponent implements OnInit {
   /** Continuous-entry toggle: keep member/ministry/category/date and the dialog open after each save. */
   continueEntry = false;
 
+  readonly functionalClassOptions: { value: FunctionalClass; label: string }[] = [
+    { value: 'Program',           label: 'Program / 事工服務' },
+    { value: 'ManagementGeneral', label: 'Management & General / 管理' },
+    { value: 'Fundraising',       label: 'Fundraising / 募款' },
+  ];
+
   /** The on-behalf reimbursement create flow is the only place continuous entry applies. */
   get showContinueEntry(): boolean {
     return this.mode === 'reimbursement' && this.allowMemberPick && !this.expense;
@@ -67,6 +73,7 @@ export class ExpenseFormDialogComponent implements OnInit {
     checkNumber: '',
     memberId: null as number | null,
     expenseDate: new Date(),
+    functionalClass: null as FunctionalClass | null,
   };
   receipt: File | null = null;
 
@@ -101,6 +108,7 @@ export class ExpenseFormDialogComponent implements OnInit {
       checkNumber: expense.checkNumber ?? '',
       memberId: expense.memberId,
       expenseDate: new Date(year, month - 1, day),
+      functionalClass: expense.functionalClass ?? null,
     };
   }
 
@@ -146,6 +154,7 @@ export class ExpenseFormDialogComponent implements OnInit {
       checkNumber: this.mode === 'vendor' ? (this.form.checkNumber || null) : null,
       expenseDate,
       notes: null,
+      functionalClass: this.form.functionalClass,
     };
     // The request and receipt are snapshotted here, so resetting the form right
     // after emitting is safe even though the parent saves asynchronously.

APP/src/app/features/expense/models/expense.model.ts

@@ -1,5 +1,6 @@
 export type ExpenseType = 'VendorPayment' | 'StaffReimbursement';
 export type ExpenseStatus = 'Draft' | 'PendingApproval' | 'Approved' | 'Paid' | 'Rejected';
+export type FunctionalClass = 'Program' | 'ManagementGeneral' | 'Fundraising';
 
 export interface PagedResult<T> {
   items: T[]; totalCount: number; page: number; pageSize: number; totalPages: number;
@@ -7,11 +8,11 @@ export interface PagedResult<T> {
 
 export interface MinistryDto { id: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; label?: string; }
 
-export interface ExpenseSubCategoryDto { id: number; groupId: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; label?: string; }
-export interface ExpenseCategoryGroupDto { id: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; subCategories: ExpenseSubCategoryDto[]; label?: string; }
-export interface CreateExpenseGroupRequest { name_en: string; name_zh: string | null; sortOrder: number; }
+export interface ExpenseSubCategoryDto { id: number; groupId: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; label?: string; form990LineId: number | null; form990LineCode: string | null; }
+export interface ExpenseCategoryGroupDto { id: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; subCategories: ExpenseSubCategoryDto[]; label?: string; form990LineId: number | null; form990LineCode: string | null; }
+export interface CreateExpenseGroupRequest { name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; }
 export interface UpdateExpenseGroupRequest extends CreateExpenseGroupRequest { isActive: boolean; }
-export interface CreateExpenseSubCategoryRequest { groupId: number; name_en: string; name_zh: string | null; sortOrder: number; }
+export interface CreateExpenseSubCategoryRequest { groupId: number; name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; }
 export interface UpdateExpenseSubCategoryRequest extends CreateExpenseSubCategoryRequest { isActive: boolean; }
 
 export interface ExpenseListItemDto {
@@ -19,7 +20,7 @@ export interface ExpenseListItemDto {
   ministryId: number; ministryName: string; categoryGroupId: number; categoryGroupName: string;
   subCategoryId: number; subCategoryName: string; vendorName: string | null;
   memberId: number | null; memberName: string | null; expenseDate: string; hasReceipt: boolean;
-  checkNumber: string | null;
+  checkNumber: string | null; functionalClass: FunctionalClass | null;
 }
 export interface ExpenseDto extends ExpenseListItemDto {
   notes: string | null; reviewNotes: string | null;
@@ -28,7 +29,7 @@ export interface ExpenseDto extends ExpenseListItemDto {
 export interface CreateExpenseRequest {
   type: ExpenseType; ministryId: number; categoryGroupId: number; subCategoryId: number;
   amount: number; description: string; vendorName: string | null; memberId: number | null;
-  checkNumber: string | null; expenseDate: string; notes: string | null;
+  checkNumber: string | null; expenseDate: string; notes: string | null; functionalClass: FunctionalClass | null;
 }
 export type UpdateExpenseRequest = CreateExpenseRequest;
 export interface RejectExpenseRequest { reviewNotes: string | null; }

APP/src/app/features/expense/pages/expense-categories-page/expense-categories-page.component.html

@@ -61,6 +61,15 @@
         Sort order
         <kendo-numerictextbox [(ngModel)]="groupForm.sortOrder" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
       </label>
+      <label class="flex flex-col gap-1 md:col-span-2">
+        <span>Form 990 Line / 990 行</span>
+        <kendo-dropdownlist
+          [data]="form990Lines"
+          textField="label" valueField="id" [valuePrimitive]="true"
+          [defaultItem]="{ id: null, label: '(Unmapped / 未對應)' }"
+          [(ngModel)]="groupForm.form990LineId">
+        </kendo-dropdownlist>
+      </label>
       <label *ngIf="editingGroupId != null" class="flex items-center gap-2 md:col-span-2">
         <input type="checkbox" [(ngModel)]="groupForm.isActive" /> Active
       </label>
@@ -89,6 +98,15 @@
         Sort order
         <kendo-numerictextbox [(ngModel)]="subForm.sortOrder" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
       </label>
+      <label class="flex flex-col gap-1 md:col-span-2">
+        <span>Form 990 Line / 990 行</span>
+        <kendo-dropdownlist
+          [data]="form990Lines"
+          textField="label" valueField="id" [valuePrimitive]="true"
+          [defaultItem]="{ id: null, label: '(Unmapped / 未對應)' }"
+          [(ngModel)]="subForm.form990LineId">
+        </kendo-dropdownlist>
+      </label>
       <label *ngIf="editingSubId != null" class="flex items-center gap-2 md:col-span-2">
         <input type="checkbox" [(ngModel)]="subForm.isActive" /> Active
       </label>

APP/src/app/features/expense/pages/expense-categories-page/expense-categories-page.component.ts

@@ -5,14 +5,16 @@ import { GridModule, CellClickEvent, RowClassArgs } from '@progress/kendo-angula
 import { ButtonsModule } from '@progress/kendo-angular-buttons';
 import { DialogsModule } from '@progress/kendo-angular-dialog';
 import { InputsModule } from '@progress/kendo-angular-inputs';
+import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
 import { ContextMenuModule, ContextMenuComponent, ContextMenuSelectEvent } from '@progress/kendo-angular-menu';
 import { ExpenseCategoryApiService } from '../../services/expense-category-api.service';
 import { ExpenseCategoryGroupDto, ExpenseSubCategoryDto } from '../../models/expense.model';
+import { Form990ExpenseLineDto } from '../../../finance-report/models/form990-report.model';
 
 @Component({
   selector: 'app-expense-categories-page',
   standalone: true,
-  imports: [CommonModule, FormsModule, GridModule, ButtonsModule, DialogsModule, InputsModule, ContextMenuModule],
+  imports: [CommonModule, FormsModule, GridModule, ButtonsModule, DialogsModule, InputsModule, DropDownsModule, ContextMenuModule],
   templateUrl: './expense-categories-page.component.html',
   styleUrls: ['./expense-categories-page.component.scss'],
 })
@@ -20,6 +22,7 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   groups: ExpenseCategoryGroupDto[] = [];
   selectedGroup: ExpenseCategoryGroupDto | null = null;
   loading = false;
+  form990Lines: Form990ExpenseLineDto[] = [];
 
   @ViewChild('groupMenu') groupMenu!: ContextMenuComponent;
   @ViewChild('subMenu') subMenu!: ContextMenuComponent;
@@ -30,15 +33,18 @@ export class ExpenseCategoriesPageComponent implements OnInit {
 
   groupDialogOpen = false;
   editingGroupId: number | null = null;
-  groupForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true };
+  groupForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true, form990LineId: null as number | null };
 
   subDialogOpen = false;
   editingSubId: number | null = null;
-  subForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true };
+  subForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true, form990LineId: null as number | null };
 
   constructor(private api: ExpenseCategoryApiService) {}
 
-  ngOnInit(): void { this.load(); }
+  ngOnInit(): void {
+    this.load();
+    this.api.getForm990Lines().subscribe(lines => { this.form990Lines = lines; });
+  }
 
   load(): void {
     this.loading = true;
@@ -101,16 +107,16 @@ export class ExpenseCategoriesPageComponent implements OnInit {
 
   openNewGroup(): void {
     this.editingGroupId = null;
-    this.groupForm = { name_en: '', name_zh: '', sortOrder: this.groups.length + 1, isActive: true };
+    this.groupForm = { name_en: '', name_zh: '', sortOrder: this.groups.length + 1, isActive: true, form990LineId: null };
     this.groupDialogOpen = true;
   }
   openEditGroup(g: ExpenseCategoryGroupDto): void {
     this.editingGroupId = g.id;
-    this.groupForm = { name_en: g.name_en, name_zh: g.name_zh ?? '', sortOrder: g.sortOrder, isActive: g.isActive };
+    this.groupForm = { name_en: g.name_en, name_zh: g.name_zh ?? '', sortOrder: g.sortOrder, isActive: g.isActive, form990LineId: g.form990LineId };
     this.groupDialogOpen = true;
   }
   saveGroup(): void {
-    const body = { name_en: this.groupForm.name_en, name_zh: this.groupForm.name_zh || null, sortOrder: this.groupForm.sortOrder };
+    const body = { name_en: this.groupForm.name_en, name_zh: this.groupForm.name_zh || null, sortOrder: this.groupForm.sortOrder, form990LineId: this.groupForm.form990LineId };
     const done = () => { this.groupDialogOpen = false; this.load(); };
     if (this.editingGroupId == null) this.api.createGroup(body).subscribe(done);
     else this.api.updateGroup(this.editingGroupId, { ...body, isActive: this.groupForm.isActive }).subscribe(done);
@@ -123,17 +129,17 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   openNewSub(): void {
     if (!this.selectedGroup) return;
     this.editingSubId = null;
-    this.subForm = { name_en: '', name_zh: '', sortOrder: this.subCategories.length + 1, isActive: true };
+    this.subForm = { name_en: '', name_zh: '', sortOrder: this.subCategories.length + 1, isActive: true, form990LineId: null };
     this.subDialogOpen = true;
   }
   openEditSub(s: ExpenseSubCategoryDto): void {
     this.editingSubId = s.id;
-    this.subForm = { name_en: s.name_en, name_zh: s.name_zh ?? '', sortOrder: s.sortOrder, isActive: s.isActive };
+    this.subForm = { name_en: s.name_en, name_zh: s.name_zh ?? '', sortOrder: s.sortOrder, isActive: s.isActive, form990LineId: s.form990LineId };
     this.subDialogOpen = true;
   }
   saveSub(): void {
     if (!this.selectedGroup) return;
-    const body = { groupId: this.selectedGroup.id, name_en: this.subForm.name_en, name_zh: this.subForm.name_zh || null, sortOrder: this.subForm.sortOrder };
+    const body = { groupId: this.selectedGroup.id, name_en: this.subForm.name_en, name_zh: this.subForm.name_zh || null, sortOrder: this.subForm.sortOrder, form990LineId: this.subForm.form990LineId };
     const done = () => { this.subDialogOpen = false; this.load(); };
     if (this.editingSubId == null) this.api.createSub(body).subscribe(done);
     else this.api.updateSub(this.editingSubId, { ...body, isActive: this.subForm.isActive }).subscribe(done);

APP/src/app/features/expense/services/expense-category-api.service.ts

@@ -7,11 +7,12 @@ import {
   ExpenseCategoryGroupDto, CreateExpenseGroupRequest, UpdateExpenseGroupRequest,
   CreateExpenseSubCategoryRequest, UpdateExpenseSubCategoryRequest,
 } from '../models/expense.model';
+import { Form990ExpenseLineDto } from '../../finance-report/models/form990-report.model';
 
 @Injectable({ providedIn: 'root' })
 export class ExpenseCategoryApiService {
   private readonly endpoint: string;
-  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+  constructor(private http: HttpClient, private apiConfig: ApiConfigService) {
     this.endpoint = apiConfig.getApiUrl('expense-categories');
   }
   getAll(includeInactive = false): Observable<ExpenseCategoryGroupDto[]> {
@@ -29,4 +30,8 @@ export class ExpenseCategoryApiService {
   createSub(r: CreateExpenseSubCategoryRequest): Observable<{ id: number }> { return this.http.post<{ id: number }>(`${this.endpoint}/subcategories`, r); }
   updateSub(id: number, r: UpdateExpenseSubCategoryRequest): Observable<void> { return this.http.put<void>(`${this.endpoint}/subcategories/${id}`, r); }
   deactivateSub(id: number): Observable<void> { return this.http.delete<void>(`${this.endpoint}/subcategories/${id}`); }
+  getForm990Lines(): Observable<Form990ExpenseLineDto[]> {
+    return this.http.get<Form990ExpenseLineDto[]>(this.apiConfig.getApiUrl('form990-report') + '/lines')
+      .pipe(map(rows => rows.map(r => ({ ...r, label: `${r.lineCode} — ${r.name_en}${r.name_zh ? ' / ' + r.name_zh : ''}` }))));
+  }
 }

APP/src/app/features/finance-report/models/form990-report.model.ts

@@ -0,0 +1,27 @@
+export interface Form990ExpenseLineDto {
+  id: number;
+  lineCode: string;
+  name_en: string;
+  name_zh: string | null;
+  sortOrder: number;
+  label?: string;   // bilingual "code — name", filled by service
+}
+
+export interface FunctionalExpenseRowDto {
+  lineCode: string;
+  name_en: string;
+  name_zh: string | null;
+  program: number;
+  managementGeneral: number;
+  fundraising: number;
+  total: number;
+}
+
+export interface FunctionalExpenseStatementDto {
+  rows: FunctionalExpenseRowDto[];
+  programTotal: number;
+  managementGeneralTotal: number;
+  fundraisingTotal: number;
+  grandTotal: number;
+  unmappedExpenseCount: number;
+}

APP/src/app/features/finance-report/pages/form990-report-page/form990-report-page.component.html

@@ -0,0 +1,39 @@
+<div class="flex flex-wrap items-end gap-3 mb-4">
+  <label class="flex flex-col gap-1"><span>From / 起</span>
+    <kendo-datepicker [(value)]="from"></kendo-datepicker></label>
+  <label class="flex flex-col gap-1"><span>To / 迄</span>
+    <kendo-datepicker [(value)]="to"></kendo-datepicker></label>
+  <button kendoButton themeColor="primary" (click)="load()">Apply / 套用</button>
+</div>
+
+<div *ngIf="statement?.unmappedExpenseCount" class="mb-3 p-2 rounded bg-amber-50 text-amber-800 text-sm">
+  {{ statement?.unmappedExpenseCount }} expense(s) have no Form 990 mapping — counted under line 24.
+  尚有支出未對應 990 行，已暫計入 line 24。
+</div>
+
+<div class="hidden md:block">
+  <kendo-grid [data]="statement?.rows ?? []">
+    <kendo-grid-column field="lineCode" title="Line" [width]="80"></kendo-grid-column>
+    <kendo-grid-column field="name_en" title="Description / 說明"></kendo-grid-column>
+    <kendo-grid-column field="program" title="Program" format="{0:c2}" [width]="140"></kendo-grid-column>
+    <kendo-grid-column field="managementGeneral" title="Mgmt & General" format="{0:c2}" [width]="150"></kendo-grid-column>
+    <kendo-grid-column field="fundraising" title="Fundraising" format="{0:c2}" [width]="140"></kendo-grid-column>
+    <kendo-grid-column field="total" title="Total" format="{0:c2}" [width]="140"></kendo-grid-column>
+  </kendo-grid>
+  <div class="flex justify-end gap-8 mt-2 font-semibold" *ngIf="statement">
+    <span>Program: {{ statement.programTotal | currency }}</span>
+    <span>M&amp;G: {{ statement.managementGeneralTotal | currency }}</span>
+    <span>Fundraising: {{ statement.fundraisingTotal | currency }}</span>
+    <span>Total: {{ statement.grandTotal | currency }}</span>
+  </div>
+</div>
+
+<div class="md:hidden flex flex-col gap-3">
+  <div *ngFor="let row of statement?.rows ?? []" class="rounded border p-3">
+    <div class="font-semibold">{{ row.lineCode }} — {{ row.name_en }}</div>
+    <div class="text-sm flex justify-between"><span>Program</span><span>{{ row.program | currency }}</span></div>
+    <div class="text-sm flex justify-between"><span>M&amp;G</span><span>{{ row.managementGeneral | currency }}</span></div>
+    <div class="text-sm flex justify-between"><span>Fundraising</span><span>{{ row.fundraising | currency }}</span></div>
+    <div class="text-sm flex justify-between font-semibold"><span>Total</span><span>{{ row.total | currency }}</span></div>
+  </div>
+</div>

APP/src/app/features/finance-report/pages/form990-report-page/form990-report-page.component.ts

@@ -0,0 +1,46 @@
+import { Component, OnInit } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { GridModule } from '@progress/kendo-angular-grid';
+import { DatePickerModule } from '@progress/kendo-angular-dateinputs';
+import { ButtonsModule } from '@progress/kendo-angular-buttons';
+import { Form990ReportApiService } from '../../services/form990-report-api.service';
+import { FunctionalExpenseStatementDto } from '../../models/form990-report.model';
+
+@Component({
+  selector: 'app-form990-report-page',
+  standalone: true,
+  imports: [CommonModule, FormsModule, GridModule, DatePickerModule, ButtonsModule],
+  templateUrl: './form990-report-page.component.html',
+})
+export class Form990ReportPageComponent implements OnInit {
+  from: Date = new Date(new Date().getFullYear(), 0, 1);
+  to: Date   = new Date(new Date().getFullYear(), 11, 31);
+  statement: FunctionalExpenseStatementDto | null = null;
+  loading = false;
+
+  constructor(private api: Form990ReportApiService) {}
+
+  ngOnInit(): void {
+    this.load();
+  }
+
+  load(): void {
+    this.loading = true;
+    const fmt = (date: Date): string => {
+      const year  = date.getFullYear();
+      const month = String(date.getMonth() + 1).padStart(2, '0');
+      const day   = String(date.getDate()).padStart(2, '0');
+      return `${year}-${month}-${day}`;
+    };
+    this.api.getFunctionalExpenses(fmt(this.from), fmt(this.to)).subscribe({
+      next: (statement) => {
+        this.statement = statement;
+        this.loading = false;
+      },
+      error: () => {
+        this.loading = false;
+      },
+    });
+  }
+}

APP/src/app/features/finance-report/services/form990-report-api.service.ts

@@ -0,0 +1,24 @@
+import { Injectable } from '@angular/core';
+import { HttpClient, HttpParams } from '@angular/common/http';
+import { Observable } from 'rxjs';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import { FunctionalExpenseStatementDto } from '../models/form990-report.model';
+
+@Injectable({ providedIn: 'root' })
+export class Form990ReportApiService {
+  private readonly endpoint: string;
+
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('form990-report');
+  }
+
+  getFunctionalExpenses(from?: string, to?: string): Observable<FunctionalExpenseStatementDto> {
+    let params = new HttpParams();
+    if (from) { params = params.set('from', from); }
+    if (to)   { params = params.set('to', to); }
+    return this.http.get<FunctionalExpenseStatementDto>(
+      `${this.endpoint}/functional-expenses`,
+      { params }
+    );
+  }
+}

APP/src/app/features/ministry/models/ministry.model.ts

@@ -0,0 +1,24 @@
+// ── Ministries ────────────────────────────────────────────────────
+export interface MinistryDto {
+  id: number;
+  name_en: string;
+  name_zh: string | null;
+  description_en: string | null;
+  description_zh: string | null;
+  isActive: boolean;
+  sortOrder: number;
+  defaultFunctionalClass: string;
+  /** Display-only bilingual label, computed in the API service. */
+  label?: string;
+}
+export interface CreateMinistryRequest {
+  name_en: string;
+  name_zh: string | null;
+  description_en: string | null;
+  description_zh: string | null;
+  sortOrder: number;
+  defaultFunctionalClass: string | null;
+}
+export interface UpdateMinistryRequest extends CreateMinistryRequest {
+  isActive: boolean;
+}

APP/src/app/features/ministry/pages/ministries-page/ministries-page.component.html

@@ -0,0 +1,63 @@
+<div class="page">
+  <ng-template appPageHeaderActions>
+    <label class="inactive-toggle">
+      <input type="checkbox" [(ngModel)]="includeInactive" (change)="load()" /> Show inactive
+    </label>
+    <button kendoButton themeColor="primary" (click)="openAdd()">+ Add</button>
+  </ng-template>
+
+  <kendo-grid [data]="data" [loading]="isLoading">
+    <kendo-grid-column field="sortOrder" title="#" [width]="60"></kendo-grid-column>
+    <kendo-grid-column field="name_en" title="Name (EN)"></kendo-grid-column>
+    <kendo-grid-column field="name_zh" title="名稱 (中)"></kendo-grid-column>
+    <kendo-grid-column field="isActive" title="Active" [width]="90">
+      <ng-template kendoGridCellTemplate let-m>{{ m.isActive ? 'Yes' : 'No' }}</ng-template>
+    </kendo-grid-column>
+    <kendo-grid-column title="Actions" [width]="160">
+      <ng-template kendoGridCellTemplate let-m>
+        <button kendoButton fillMode="flat" (click)="openEdit(m)">Edit</button>
+        <button kendoButton fillMode="flat" *ngIf="m.isActive" (click)="deactivate(m)">Deactivate</button>
+      </ng-template>
+    </kendo-grid-column>
+  </kendo-grid>
+
+  <kendo-dialog *ngIf="showDialog" [title]="editing ? 'Edit Ministry' : 'Add Ministry'" (close)="showDialog=false" [width]="480" [maxWidth]="'95vw'">
+    <div class="grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
+      <label class="flex flex-col gap-1">
+        Name (EN) *
+        <kendo-textbox [(ngModel)]="form.name_en"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        名稱 (中)
+        <kendo-textbox [(ngModel)]="form.name_zh"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        Description (EN)
+        <kendo-textbox [(ngModel)]="form.description_en"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        說明 (中)
+        <kendo-textbox [(ngModel)]="form.description_zh"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        Sort order
+        <kendo-numerictextbox [(ngModel)]="form.sortOrder" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        <span>Default Functional Class / 預設功能別</span>
+        <kendo-dropdownlist
+          [data]="functionalClassOptions"
+          textField="label" valueField="value" [valuePrimitive]="true"
+          [(ngModel)]="form.defaultFunctionalClass">
+        </kendo-dropdownlist>
+      </label>
+      <label *ngIf="editing" class="flex items-center gap-2 md:col-span-2">
+        <input type="checkbox" [(ngModel)]="form.isActive" /> Active
+      </label>
+    </div>
+    <kendo-dialog-actions>
+      <button kendoButton (click)="showDialog=false">Cancel</button>
+      <button kendoButton themeColor="primary" [disabled]="!form.name_en" (click)="save()">Save</button>
+    </kendo-dialog-actions>
+  </kendo-dialog>
+</div>

APP/src/app/features/ministry/pages/ministries-page/ministries-page.component.scss

@@ -0,0 +1,12 @@
+.header-actions {
+  display: flex;
+  align-items: center;
+  gap: 1rem;
+}
+
+.inactive-toggle {
+  display: flex;
+  align-items: center;
+  gap: 0.25rem;
+  cursor: pointer;
+}

APP/src/app/features/ministry/pages/ministries-page/ministries-page.component.ts

@@ -0,0 +1,84 @@
+import { Component, OnInit } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { GridModule } from '@progress/kendo-angular-grid';
+import { InputsModule } from '@progress/kendo-angular-inputs';
+import { ButtonsModule } from '@progress/kendo-angular-buttons';
+import { DialogsModule } from '@progress/kendo-angular-dialog';
+import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
+import { MinistryApiService } from '../../services/ministry-api.service';
+import {
+  MinistryDto, CreateMinistryRequest, UpdateMinistryRequest,
+} from '../../models/ministry.model';
+import { PageHeaderActionsDirective } from '../../../../shared/directives/page-header-actions.directive';
+
+@Component({
+  selector: 'app-ministries-page',
+  standalone: true,
+  imports: [CommonModule, FormsModule, GridModule, InputsModule, ButtonsModule, DialogsModule, DropDownsModule, PageHeaderActionsDirective],
+  templateUrl: './ministries-page.component.html',
+  styleUrls: ['./ministries-page.component.scss'],
+})
+export class MinistriesPageComponent implements OnInit {
+  data: MinistryDto[] = [];
+  isLoading = false;
+  includeInactive = false;
+
+  readonly functionalClassOptions = [
+    { value: 'Program',           label: 'Program / 事工服務' },
+    { value: 'ManagementGeneral', label: 'Management & General / 管理' },
+    { value: 'Fundraising',       label: 'Fundraising / 募款' },
+  ];
+
+  showDialog = false;
+  editing: MinistryDto | null = null;
+  form: UpdateMinistryRequest = this.blankForm();
+
+  constructor(private api: MinistryApiService) {}
+
+  ngOnInit(): void { this.load(); }
+
+  load(): void {
+    this.isLoading = true;
+    this.api.getAll(this.includeInactive).subscribe({
+      next: rows => { this.data = rows; this.isLoading = false; },
+      error: () => { this.isLoading = false; },
+    });
+  }
+
+  openAdd(): void { this.editing = null; this.form = this.blankForm(); this.showDialog = true; }
+
+  openEdit(m: MinistryDto): void {
+    this.editing = m;
+    this.form = {
+      name_en: m.name_en, name_zh: m.name_zh,
+      description_en: m.description_en, description_zh: m.description_zh,
+      isActive: m.isActive, sortOrder: m.sortOrder,
+      defaultFunctionalClass: m.defaultFunctionalClass || 'Program',
+    };
+    this.showDialog = true;
+  }
+
+  save(): void {
+    if (this.editing) {
+      this.api.update(this.editing.id, this.form).subscribe(() => { this.showDialog = false; this.load(); });
+    } else {
+      const create: CreateMinistryRequest = {
+        name_en: this.form.name_en, name_zh: this.form.name_zh,
+        description_en: this.form.description_en, description_zh: this.form.description_zh,
+        sortOrder: this.form.sortOrder,
+        defaultFunctionalClass: this.form.defaultFunctionalClass,
+      };
+      this.api.create(create).subscribe(() => { this.showDialog = false; this.load(); });
+    }
+  }
+
+  deactivate(m: MinistryDto): void {
+    if (!confirm(`Deactivate "${m.name_en}"?`)) return;
+    this.api.deactivate(m.id).subscribe(() => this.load());
+  }
+
+  private blankForm(): UpdateMinistryRequest {
+    return { name_en: '', name_zh: null, description_en: null, description_zh: null, isActive: true, sortOrder: 0, defaultFunctionalClass: 'Program' };
+  }
+}

APP/src/app/features/ministry/services/ministry-api.service.ts

@@ -0,0 +1,32 @@
+import { Injectable } from '@angular/core';
+import { HttpClient, HttpParams } from '@angular/common/http';
+import { Observable, map } from 'rxjs';
+import { bilingual } from '../../../shared/i18n/bilingual';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import {
+  MinistryDto, CreateMinistryRequest, UpdateMinistryRequest,
+} from '../models/ministry.model';
+
+@Injectable({ providedIn: 'root' })
+export class MinistryApiService {
+  private readonly endpoint: string;
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('ministries');
+  }
+
+  getAll(includeInactive = false): Observable<MinistryDto[]> {
+    const params = new HttpParams().set('includeInactive', includeInactive);
+    return this.http.get<MinistryDto[]>(this.endpoint, { params }).pipe(
+      map(list => list.map(m => ({ ...m, label: bilingual(m.name_en, m.name_zh) }))),
+    );
+  }
+  create(request: CreateMinistryRequest): Observable<{ id: number }> {
+    return this.http.post<{ id: number }>(this.endpoint, request);
+  }
+  update(id: number, request: UpdateMinistryRequest): Observable<void> {
+    return this.http.put<void>(`${this.endpoint}/${id}`, request);
+  }
+  deactivate(id: number): Observable<void> {
+    return this.http.delete<void>(`${this.endpoint}/${id}`);
+  }
+}

APP/src/app/portals/user-portal/user-portal.component.ts

@@ -81,6 +81,8 @@ export class UserPortalComponent implements OnInit, OnDestroy {
   public memberAdminNavItems: NavItem[] = [
     { text: 'Members', icon: groupIcon, path: '/user-portal/admin/members',
       permission: { module: PermissionModules.Members, action: 'read' } },
+    { text: 'Ministries', icon: groupIcon, path: '/user-portal/admin/ministries',
+      permission: { module: PermissionModules.Ministries, action: 'read' } },
   ];
 
   public userAdminNavItems: NavItem[] = [
@@ -106,6 +108,8 @@ export class UserPortalComponent implements OnInit, OnDestroy {
           permission: { module: PermissionModules.FinanceDashboard, action: 'read' } },
         { text: 'Monthly Statement', icon: fileReportIcon, path: '/user-portal/finance/monthly-statement',
           permission: { module: PermissionModules.MonthlyStatements, action: 'read' } },
+        { text: 'Form 990 Report',   icon: fileReportIcon, path: '/user-portal/finance/form-990-report',
+          permission: { module: PermissionModules.Form990Report, action: 'read' } },
       ],
     },
     {

docs/DB_SCHEMA.md

@@ -279,6 +279,7 @@ Table: Ministries
 | Description_zh | text? | |
 | SortOrder | int NOT NULL DEFAULT 0 | 顯示排序 |
 | IsActive | bool NOT NULL DEFAULT true | |
+| **DefaultFunctionalClass** | varchar(20) NOT NULL DEFAULT 'Program' | IRS Form 990 功能性費用分類：'Program' \| 'ManagementGeneral' \| 'Fundraising'。Seed：Administration → 'ManagementGeneral'，其餘 → 'Program' |
 
 ---
 
@@ -495,6 +496,27 @@ Table: GivingRecurringSchedules
 
 ## 8. Expense Tracking（支出）
 
+### Form990ExpenseLines（IRS Form 990 Part IX 自然費用科目）
+
+```
+Table: Form990ExpenseLines
+```
+
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| Id | int PK | |
+| LineCode | varchar(10) NOT NULL UNIQUE | Part IX 行號，如 "7"、"11b"、"16"、"24" |
+| Name_en | varchar(200) NOT NULL | 英文科目名稱 |
+| Name_zh | varchar(200)? | 中文科目名稱 |
+| SortOrder | int NOT NULL | 排序 |
+| IsActive | bool NOT NULL DEFAULT true | |
+| CreatedAt | timestamp NOT NULL | |
+| CreatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
+| UpdatedAt | timestamp NOT NULL | |
+| UpdatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
+
+> **IRS Form 990 Part IX 說明：** Part IX「Statement of Functional Expenses」要求將每筆支出依 IRS 自然費用科目（LineCode）分類，同時按功能性費用分類（Program / Management & General / Fundraising）橫向彙總，生成 Form 990 Schedule Part IX 報表。
+
 ### ExpenseCategoryGroup（支出大類）
 
 ```
@@ -508,8 +530,9 @@ Table: ExpenseCategoryGroups
 | Name_zh | varchar(200)? | |
 | SortOrder | int NOT NULL DEFAULT 0 | |
 | IsActive | bool NOT NULL DEFAULT true | |
+| **Form990LineId** | int? | FK → Form990ExpenseLines.Id，ON DELETE SET NULL。大類層級預設 990 行號；Seed 預設為行 "24"（其他費用）|
 
-**Seed 大類（11 個）：**
+**Seed 大類（14 個）：**
 
 | Id | Name_en | Name_zh |
 |----|---------|---------|
@@ -524,6 +547,9 @@ Table: ExpenseCategoryGroups
 | 9 | Benevolence | 關懷救助 |
 | 10 | Other | 其他 |
 | 11 | Personnel | 人事 |
+| 12 | Professional Services | 專業服務 |
+| 13 | Information Technology | 資訊科技 |
+| 14 | Finance & Banking | 財務與銀行 |
 
 ### ExpenseSubCategory（支出子項目）
 
@@ -539,6 +565,9 @@ Table: ExpenseSubCategories
 | Name_zh | varchar(200)? | |
 | SortOrder | int NOT NULL DEFAULT 0 | |
 | IsActive | bool NOT NULL DEFAULT true | |
+| **Form990LineId** | int? | FK → Form990ExpenseLines.Id，ON DELETE SET NULL。子項目層級 990 行號（優先於大類值）|
+
+> **有效 990 行號解析順序：** `SubCategory.Form990LineId ?? Group.Form990LineId ?? "24"`（先取子項目的行號；若為 null 則取大類的行號；仍為 null 則視為行 "24" — Other Expenses）。
 
 **Seed 子項目（完整種子）：**
 
@@ -554,12 +583,12 @@ Table: ExpenseSubCategories
 | 3 Food & Beverage | Catering | 出餐費用 |
 | 3 Food & Beverage | Food Ingredients | 食材採購 |
 | 3 Food & Beverage | Utensils | 器具 |
-| 3 Food & Beverage | Consumables | 消耗品 |
+| 3 Food & Beverage | Disposable Tableware | 一次性餐具 |
 | 4 Training | Course Fees | 課程費用 |
 | 4 Training | Books | 書籍 |
 | 4 Training | Conference | 研討會 |
 | 4 Training | Travel | 差旅 |
-| 5 Materials | Printing | 印刷費用 |
+| 5 Materials | Curriculum Printing | 教材印刷 |
 | 5 Materials | Craft Supplies | 手工材料 |
 | 5 Materials | Copyright & Licensing | 版權購買 |
 | 6 Facility | Rent | 場地租金 |
@@ -569,22 +598,27 @@ Table: ExpenseSubCategories
 | 7 Printing | Bulletins | 週報 |
 | 7 Printing | Order of Service | 程序單 |
 | 7 Printing | Posters | 海報 |
+| 7 Printing | Advertising & Promotion | 廣告與推廣 |
 | 8 Missions | Offering Transfer | 奉獻轉帳 |
 | 8 Missions | Missionary Support | 宣教士支援 |
+| 8 Missions | Foreign Missions Support | 海外宣教支援 |
 | 8 Missions | Travel | 差旅 |
 | 9 Benevolence | Emergency Aid | 急難救助 |
 | 9 Benevolence | Condolence Gifts | 慰問禮品 |
 | 9 Benevolence | Visit Expenses | 探訪費用 |
 | 10 Other | Miscellaneous | 雜支 |
 | 11 Personnel | Salary & Wages | 薪資 |
+| 11 Personnel | Officer / Key Employee Compensation | 主任/關鍵員工薪酬 |
 | 11 Personnel | Payroll Taxes | 薪資稅費 |
 | 11 Personnel | Employee Benefits | 員工福利 |
+| 11 Personnel | Retirement / Pension | 退休/養老金 |
 | 11 Personnel | Workers Compensation | 勞工保險 |
 | 11 Personnel | Honorarium | 酬庸 |
 | 11 Personnel | Staff Training | 同工進修 |
 | 11 Personnel | Contract Labor | 外包勞務 |
 
-> **備注：** `Facility > 財產保險` 指建築物／場地責任險；員工健保、團體保險等歸 `Personnel > 員工福利`。同工代墊報銷依**實際購買物**選大類，不歸人事。
+> **備注：** `Facility > 財產保險` 指建築物／場地責任險；員工健保、團體保險等歸 `Personnel > 員工福利`。同工代墊報銷依**實際購買物**選大類，不歸人事。  
+> **子項目更名說明：** `Food & Beverage > Consumables`（消耗品）更名為 `Disposable Tableware`（一次性餐具）以消除與大類同名的歧義；`Materials > Printing`（印刷費用）更名為 `Curriculum Printing`（教材印刷）以與 Printing 大類區分。
 
 ### Expense（支出記錄）
 
@@ -614,6 +648,7 @@ Table: Expenses
 | ReviewNotes | varchar(500)? | 審核備注 |
 | PaidAt | timestamp? | 標記已付款時間 |
 | PaidBy | varchar(450)? | FK → AspNetUsers.Id |
+| **FunctionalClass** | varchar(20)? | IRS Form 990 功能性費用分類個別覆寫：'Program' \| 'ManagementGeneral' \| 'Fundraising'；null = 繼承 Ministry.DefaultFunctionalClass |
 | IsDeleted | bool NOT NULL DEFAULT false | |
 | DeletedAt | timestamp? | |
 | DeletedBy | varchar(450)? | FK → AspNetUsers.Id |
@@ -622,6 +657,8 @@ Table: Expenses
 | UpdatedAt | timestamp NOT NULL | |
 | UpdatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
 
+> **有效功能性費用分類解析順序：** `Expense.FunctionalClass ?? Ministry.DefaultFunctionalClass ?? 'Program'`（先取費用記錄的個別覆寫值；若為 null 則取所屬事工的預設值；仍為 null 則視為 'Program'）。
+
 **Status 工作流程：**
 
 ```
@@ -960,16 +997,16 @@ super_admin, pastor, board_member, coworker_chair, ministry_leader, district_lea
 
 ### Ministries（10 個事工部門）
 ```
-1. Administration / 行政
-2. Preaching / 講道
-3. Emcee / 司會
-4. Worship / 敬拜
-5. PPT/Media / PPT/影音
-6. Sound / 音控
-7. Facility / 場地組
-8. Hospitality / 招待
-9. Children / 兒牧
-10. Catering / 餐飲
+1. Administration / 行政           DefaultFunctionalClass = 'ManagementGeneral'
+2. Preaching / 講道                DefaultFunctionalClass = 'Program'
+3. Emcee / 司會                    DefaultFunctionalClass = 'Program'
+4. Worship / 敬拜                  DefaultFunctionalClass = 'Program'
+5. PPT/Media / PPT/影音            DefaultFunctionalClass = 'Program'
+6. Sound / 音控                    DefaultFunctionalClass = 'Program'
+7. Facility / 場地組               DefaultFunctionalClass = 'Program'
+8. Hospitality / 招待              DefaultFunctionalClass = 'Program'
+9. Children / 兒牧                 DefaultFunctionalClass = 'Program'
+10. Catering / 餐飲                DefaultFunctionalClass = 'Program'
 ```
 
 ### GivingCategories（奉獻類型）
@@ -981,9 +1018,14 @@ super_admin, pastor, board_member, coworker_chair, ministry_leader, district_lea
 5. Mission / 宣教奉獻
 ```
 
-### ExpenseCategoryGroups（11 個大類）
+### ExpenseCategoryGroups（14 個大類）
 ```
-見 §8 Seed 大類列表
+見 §8 Seed 大類列表（含新增 Professional Services、Information Technology、Finance & Banking）
+```
+
+### Form990 權限模組
+```
+Form990Report — 唯讀報表權限，授予角色：finance、pastor、board_member
 ```
 
 ### CmsPages（靜態頁面 Slug）
@@ -1057,6 +1099,7 @@ public class RolacDbContext : IdentityDbContext<AppUser, AppRole, string>
     public DbSet<GivingReceipt> GivingReceipts => Set<GivingReceipt>();
     public DbSet<GivingRecurringSchedule> GivingRecurringSchedules => Set<GivingRecurringSchedule>();
 
+    public DbSet<Form990ExpenseLine> Form990ExpenseLines => Set<Form990ExpenseLine>();
     public DbSet<ExpenseCategoryGroup> ExpenseCategoryGroups => Set<ExpenseCategoryGroup>();
     public DbSet<ExpenseSubCategory> ExpenseSubCategories => Set<ExpenseSubCategory>();
     public DbSet<Expense> Expenses => Set<Expense>();

docs/superpowers/specs/2026-06-24-expense-990-functional-expenses-design.md

@@ -0,0 +1,277 @@
+# 子專案 A — 支出 990 化(Functional Expenses / Part IX）設計
+
+**日期:** 2026-06-24
+**狀態:** Draft（待 user review）
+**範圍:** 僅子專案 A。1099 收款人(B)、收入端 Part VIII(C)為獨立 spec,不在此。
+
+---
+
+## 1. 目標與背景
+
+教會依 IRC §6033(a)(3)(A) **免於申報** Form 990,但本系統要做到 **990 查帳就緒(audit-readiness)**:在 IRS 檢查時,能依需求產出等同 **Form 990 Part IX — Statement of Functional Expenses** 的功能性費用表及佐證明細。
+
+Part IX 本質是一個矩陣:
+
+```
+                       Program | Mgmt & General | Fundraising | Total
+自然費用行(990 line)
+  7  Salaries & wages    ...        ...             ...        ...
+  9  Employee benefits   ...        ...             ...        ...
+  10 Payroll taxes       ...        ...             ...        ...
+  16 Occupancy           ...        ...             ...        ...
+  ...
+  24 Other expenses      ...        ...             ...        ...
+  ─────────────────────────────────────────────────────────────
+  Total                  ...        ...             ...        ...
+```
+
+現況:`FinanceDashboardService` 已能按 `Ministry → CategoryGroup → SubCategory` 彙總(Paid+Approved 口徑),但**沒有功能別維度**,自然類別也**未對應 990 行**。本子專案在現有兩條軸之上疊一層「990 對照」,不重寫分類樹。
+
+### 設計原則
+- 維持現有兩條軸:`Ministry` = 功能別來源;`ExpenseCategoryGroup → ExpenseSubCategory` = 自然科目。
+- 990 對照以**映射欄位 + 參考表**實現(資料驅動,與 RolePermission / Categories 同風格)。
+- 單筆支出**單一功能別**(direct-charge),不做跨功能比例分攤。
+- 向後相容:新增欄位皆 nullable,既有資料不破。
+
+---
+
+## 2. 資料模型變更
+
+### 2.1 功能別(Part IX 三欄)
+
+功能別值域(字串,沿用 codebase 用 `string` 表 `Type`/`Status` 的慣例):
+`"Program"` | `"ManagementGeneral"` | `"Fundraising"`
+
+**`Ministry`**(新增欄位)
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| DefaultFunctionalClass | varchar(20) NOT NULL DEFAULT 'Program' | 該事工支出的預設功能別 |
+
+**`Expense`**(新增欄位)
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| FunctionalClass | varchar(20)? | 覆寫;null = 繼承 Ministry |
+
+**有效功能別**(報表計算用):
+```
+EffectiveFunctionalClass = Expense.FunctionalClass
+                        ?? Ministry.DefaultFunctionalClass
+                        ?? "Program"   // 最終保底
+```
+
+Ministry 預設 seed:`Administration → ManagementGeneral`,其餘 9 個事工 → `Program`。目前無 Fundraising 事工(教會少見),需要時用單筆覆寫。
+
+### 2.2 990 Part IX 行目錄 + 映射
+
+**新表 `Form990ExpenseLine`**(參考表 / 資料驅動)
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| Id | int PK | |
+| LineCode | varchar(10) NOT NULL UNIQUE | 990 行編號,如 `"7"`、`"11g"`、`"16"`、`"24"` |
+| Name_en | varchar(200) NOT NULL | 如 "Other salaries and wages" |
+| Name_zh | varchar(200)? | |
+| SortOrder | int NOT NULL | 報表列順序 |
+| IsActive | bool NOT NULL DEFAULT true | |
+
+繼承 `AuditableEntity`(與其他類別表一致)。
+
+**映射欄位**(兩處,nullable):
+- `ExpenseSubCategory.Form990LineId`(int? FK → Form990ExpenseLine.Id)— **主要映射**
+- `ExpenseCategoryGroup.Form990LineId`(int? FK)— 大類預設(便利用)
+
+**有效 990 行**:
+```
+EffectiveLine = SubCategory.Form990LineId
+             ?? Group.Form990LineId
+             ?? <line "24 Other expenses">   // 保底,確保無漏列
+```
+
+> 映射**必須能下到子項目層**:Personnel 大類底下 Salary→line 7、Payroll Taxes→line 10、Benefits→line 9 是三個不同 990 行,大類層無法表達。
+
+**seed 的 990 行子集**(教會常用):
+
+| LineCode | Name_en | Name_zh |
+|----------|---------|---------|
+| 1  | Grants to domestic organizations | 對國內機構之捐贈 |
+| 2  | Grants to domestic individuals | 對國內個人之捐贈 |
+| 3  | Grants to foreign organizations/individuals | 對國外之捐贈 |
+| 5  | Compensation of current officers / key employees | 主要職員/負責人薪酬 |
+| 7  | Other salaries and wages | 薪資 |
+| 8  | Pension plan accruals and contributions | 退休金提撥 |
+| 9  | Other employee benefits | 員工福利 |
+| 10 | Payroll taxes | 薪資稅 |
+| 11b| Legal fees | 法律服務費 |
+| 11c| Accounting fees | 會計與審計費 |
+| 11g| Other fees for services (non-employee) | 其他勞務報酬(非員工) |
+| 12 | Advertising and promotion | 廣告與推廣 |
+| 13 | Office expenses | 辦公費用 |
+| 14 | Information technology | 資訊科技 |
+| 16 | Occupancy | 場地佔用 |
+| 17 | Travel | 差旅 |
+| 19 | Conferences, conventions, and meetings | 會議與研習 |
+| 20 | Interest | 利息 |
+| 22 | Depreciation | 折舊（本子專案不映射,留行供未來資本化使用) |
+| 23 | Insurance | 保險 |
+| 24 | Other expenses | 其他費用 |
+
+**現有子項目 → 990 行的預設映射 seed**:
+
+| 子項目（大類） | 990 行 |
+|---|---|
+| Personnel > Salary & Wages | 7 |
+| Personnel > Payroll Taxes | 10 |
+| Personnel > Employee Benefits | 9 |
+| Personnel > Workers Compensation | 9 |
+| Personnel > Honorarium | 11g |
+| Personnel > Contract Labor | 11g |
+| Personnel > Staff Training | 19 |
+| Facility > Rent | 16 |
+| Facility > Utilities | 16 |
+| Facility > Property Insurance | 23 |
+| Facility > Decoration | 24 |
+| Training > Course Fees | 19 |
+| Training > Conference | 19 |
+| Training > Books | 24 |
+| Training > Travel | 17 |
+| Missions > Travel | 17 |
+| Missions > Offering Transfer | 1 |
+| Missions > Missionary Support | 1 |
+| Benevolence > Emergency Aid | 2 |
+| Benevolence > Condolence Gifts | 2 |
+| Benevolence > Visit Expenses | 2 |
+| Consumables > Office Supplies | 13 |
+| Consumables > Batteries / Accessories / Cleaning Supplies | 24 |
+| Printing > Bulletins / Order of Service | 13 |
+| Printing > Posters | 12 |
+| Materials > Curriculum Printing（見 §2.3） | 13 |
+| Materials > Craft Supplies / Copyright & Licensing | 24 |
+| Food & Beverage > 全部子項目 | 24 |
+| Equipment > 全部子項目 | 24 |
+| Other > Miscellaneous | 24 |
+
+大類層 `Form990LineId` 一律 seed 為 `24`(保底),確保未細映的子項目仍落在 line 24。
+
+### 2.3 類別清理(互斥化）
+
+只用**改名**解決真正的歧義(不需搬移既有支出),把同名收斂成唯一含義:
+
+| 現況 | 問題 | 解法 |
+|---|---|---|
+| `Food & Beverage > Consumables` | 與大類 `Consumables` 同名 | 改名 → **"Disposable Tableware" / 一次性餐具** |
+| `Materials > Printing` | 與大類 `Printing` 同名 | 改名 → **"Curriculum Printing" / 教材印刷** |
+| `Training > Travel`、`Missions > Travel` | 同名但**父類不同** | **不算衝突**,維持原樣;兩者都映射到 990 line 17,報表自動合併 |
+
+改名落地方式:
+- **新安裝**:更新 `DbSeeder` 的 seed 字串。
+- **既有 DB**:一次性資料 migration,依 `(GroupId, 舊 Name_en)` 定位後更新 `Name_en`/`Name_zh`(seed 採 insert-if-not-exists,不會自動改既有列,故需 migration)。
+
+無 `SubCategoryId` 搬移,既有 `Expense` 不受影響。
+
+### 2.4 新增類別(補齊 990 行覆蓋)
+
+現有 11 大類對某些 990 行無對應(會讓那些行恆為 0 或被硬塞 line 24)。補上以下類別讓自然樹真正覆蓋常用 990 行。所有新增皆走 `DbSeeder`,並更新 DB_SCHEMA.md。
+
+**加進現有大類**
+| 大類 | 新子項目 | 990 行 |
+|---|---|---|
+| Personnel 人事 | Officer / Key Employee Compensation 主要職員薪酬 | **5** |
+| Personnel 人事 | Retirement / Pension 退休金 | **8** |
+| Missions 宣教 | Foreign Missions Support 國外宣教支援 | **3** |
+| Printing 印刷 | Advertising & Promotion 廣告推廣 | **12** |
+
+> Personnel 既有 `Salary & Wages` 維持 line 7(一般員工);牧師等 officer/key employee 薪酬改記新子項目 → line 5。
+> Missions 既有 `Missionary Support` / `Offering Transfer` 視為國內/未分 → line 1;國外走新子項目 → line 3。
+
+**新增大類**
+| 新大類 | 子項目 | 990 行 |
+|---|---|---|
+| **Professional Services 專業服務** | Legal 法律服務 | **11b** |
+| | Accounting & Audit 會計與審計 | **11c** |
+| | Other Professional 其他專業服務 | 11g |
+| **Information Technology 資訊科技** | Software & Subscriptions 軟體與訂閱 | **14** |
+| | Website & Hosting 網站與主機 | **14** |
+| | Internet & Telecom 網路與電信 | **14** |
+| **Finance & Banking 財務與銀行** | Interest 利息支出 | **20** |
+| | Bank & Processing Fees 銀行/金流手續費 | 24 |
+
+大類數由 11 → **14**(新增 Professional Services、Information Technology、Finance & Banking)。新大類 `Form990LineId` 預設仍 seed 為 24(保底),實際映射在子項目層。
+
+---
+
+## 3. 報表層
+
+**新服務 `Form990ReportService`**(與 `FinanceDashboardService` 並列,讀取為主)。
+
+```csharp
+Task<FunctionalExpenseStatementDto> GetFunctionalExpenseStatementAsync(
+    DateOnly? from, DateOnly? to);
+```
+
+- 支出口徑沿用 `FinanceDashboardService` 既有約定:`Status == "Paid" || "Approved"`,選用 `ExpenseDate` 區間。
+- 對每筆支出計算 `EffectiveFunctionalClass` 與 `EffectiveLine`,彙總成矩陣。
+
+**`FunctionalExpenseStatementDto`**
+```
+Rows: [ { LineCode, Name_en, Name_zh,
+          Program, ManagementGeneral, Fundraising, Total } ]   // 依 SortOrder
+ColumnTotals: { Program, ManagementGeneral, Fundraising, GrandTotal }
+UnmappedExpenseCount: int   // 落到保底 line 24 的「未明確映射」筆數,提示待補映射
+```
+
+`UnmappedExpenseCount` 讓財務知道哪些還沒細映(治理用),但金額仍計入 line 24,不漏帳。
+
+**匯出:** 沿用既有報表/DevExpress 管道,輸出可交付會計師的表格(PDF/試算表)。
+
+---
+
+## 4. 前端(Angular，admin)
+
+沿用既有 portal 慣例(`UserPortalComponent` 導覽、unified header、Kendo UI、表單版面用 Tailwind utilities、行動裝置友善 `hidden md:block` + `md:hidden` 卡片)。
+
+1. **Part IX 報表頁**:Kendo Grid 矩陣(列=990 行,欄=三功能別+Total),年度/區間篩選,雙語,行動裝置卡片版;`UnmappedExpenseCount` 以提示列顯示;匯出鈕。
+2. **支出表單**(`expense-form-dialog`):新增 `FunctionalClass` 下拉(可空=繼承事工);Kendo DropdownList 設 `[valuePrimitive]="true"`。
+3. **類別維護頁**(`expense-categories-page`):每個大類/子項目可設 `Form990LineId`(990 行下拉)。
+4. **事工維護**:`DefaultFunctionalClass` 下拉。
+
+---
+
+## 5. 測試
+
+沿用既有測試模式(`ExpenseServiceTests` 等;受測元件用 inline template,Edge via `CHROME_BIN`,以 `--include` 縮限)。
+
+- `EffectiveFunctionalClass` 解析:覆寫優先、否則繼承事工、再保底 Program。
+- `EffectiveLine` 解析:子項目優先、否則大類、再保底 line 24。
+- 矩陣彙總:多筆跨功能別/跨行正確加總;欄合計與總計一致。
+- 保底行為:未映射子項目進 line 24 且 `UnmappedExpenseCount` 正確。
+- 狀態口徑:僅 Paid+Approved 計入;區間篩選正確。
+
+---
+
+## 6. Migration / 落地
+
+EF Core code-first:
+1. 新表 `Form990ExpenseLines`。
+2. 新欄 `Ministries.DefaultFunctionalClass`、`Expenses.FunctionalClass`、`ExpenseSubCategories.Form990LineId`、`ExpenseCategoryGroups.Form990LineId`(後二者建 FK)。
+3. 資料 migration:類別改名(§2.3)。
+4. `DbSeeder`:seed `Form990ExpenseLine`、子項目→行的預設映射、Ministry 預設功能別、更新改名後的 seed 字串。
+
+DB_SCHEMA.md 同步更新(新表 + 新欄 + §8 備注)。
+
+---
+
+## 7. 不在此範圍(已知缺口)
+
+- **資本化 / 折舊(line 22)**:line 已 seed 但不映射;Equipment 購置暫入 line 24。需要時另開。
+- **1099 收款人追蹤**:子專案 B。
+- **收入端 Part VIII**:子專案 C。
+- **跨功能比例分攤**:本系統維持單筆單一功能別,不支援拆分。
+
+---
+
+## 8. 驗收標準
+
+1. 可在報表頁選定年度,產出 Part IX 矩陣(三功能別 × 990 行),欄合計與總計正確,且金額等於同口徑(Paid+Approved)的支出總額。
+2. 變更某事工 `DefaultFunctionalClass` 或某筆 `FunctionalClass` 後,報表對應欄位即時反映。
+3. 未細映的子項目金額落在 line 24,且 `UnmappedExpenseCount` 正確顯示。
+4. 類別樹中不再有「同父同名」歧義;`Training/Missions > Travel` 維持並正確合併至 line 17。
+5. 既有支出資料不因本次變更而遺失或錯置。