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/AuthServiceTests.cs

@@ -169,6 +169,48 @@ public class AuthServiceTests
         um.Verify(m => m.UpdateAsync(It.Is<AppUser>(u => u.LastLoginAt != null)), Times.Once);
     }
 
+    [Fact]
+    public async Task Login_LinkedMember_ReturnsMemberInfo()
+    {
+        var db = BuildDb();
+        db.Members.Add(new Member
+        {
+            Id           = 7,
+            NickName     = "Johnny",
+            FirstName_en = "John",
+            LastName_en  = "Chen",
+            LastName_zh  = "陳",
+            CreatedBy    = "seed",
+            UpdatedBy    = "seed",
+        });
+        await db.SaveChangesAsync();
+
+        var user = new AppUser { Id = "u1", Email = "a@b.com", UserName = "a@b.com", IsActive = true, MemberId = 7 };
+        var um   = BuildUserManager(findResult: user);
+        var ts   = BuildTokenService();
+        var sut  = BuildSut(um, ts, db);
+
+        var (response, _) = await sut.LoginAsync(new LoginRequest { Email = "a@b.com", Password = "P@ssw0rd!" });
+
+        Assert.NotNull(response.User.MemberInfo);
+        Assert.Equal(7,        response.User.MemberInfo!.Id);
+        Assert.Equal("Johnny", response.User.MemberInfo.NickName);
+        Assert.Equal("Chen",   response.User.MemberInfo.LastName_en);
+    }
+
+    [Fact]
+    public async Task Login_AdminOnlyAccount_ReturnsNullMemberInfo()
+    {
+        var user = new AppUser { Id = "u1", Email = "a@b.com", UserName = "a@b.com", IsActive = true, MemberId = null };
+        var um   = BuildUserManager(findResult: user);
+        var ts   = BuildTokenService();
+        var sut  = BuildSut(um, ts, BuildDb());
+
+        var (response, _) = await sut.LoginAsync(new LoginRequest { Email = "a@b.com", Password = "P@ssw0rd!" });
+
+        Assert.Null(response.User.MemberInfo);
+    }
+
     // -----------------------------------------------------------------------
     // Refresh tests
     // -----------------------------------------------------------------------

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/MealAttendanceServiceTests.cs

@@ -0,0 +1,60 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Microsoft.EntityFrameworkCore;
+using Moq;
+using ROLAC.API.Data;
+using ROLAC.API.Data.Interceptors;
+using ROLAC.API.Services;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class MealAttendanceServiceTests
+{
+    // MealAttendance is auditable, so the InMemory provider requires CreatedBy/UpdatedBy
+    // to be set before insert. Wire in the AuditSaveChangesInterceptor (as the other
+    // service tests do) so those columns are stamped automatically on SaveChanges.
+    private static AppDbContext BuildDb()
+    {
+        var claims = new[] { new Claim(ClaimTypes.NameIdentifier, "test-user") };
+        var ctx    = new DefaultHttpContext { User = new(new ClaimsIdentity(claims)) };
+        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 SetCountsAsync_CreatesRowWhenMissing_AndReturnsTotals()
+    {
+        using var db = BuildDb();
+        var svc = new MealAttendanceService(db);
+        var date = new DateOnly(2026, 5, 31);
+
+        var result = await svc.SetCountsAsync(date, adult: 40, youth: 12, kid: 8);
+
+        Assert.Equal("2026-05-31", result.Date);
+        Assert.Equal(40, result.Adult);
+        Assert.Equal(12, result.Youth);
+        Assert.Equal(8, result.Kid);
+        Assert.Single(db.MealAttendances.Where(a => a.AttendanceDate == date));
+    }
+
+    [Fact]
+    public async Task SetCountsAsync_OverwritesExistingRow_AndClampsNegativesToZero()
+    {
+        using var db = BuildDb();
+        var svc = new MealAttendanceService(db);
+        var date = new DateOnly(2026, 5, 31);
+        await svc.SetCountsAsync(date, 40, 12, 8);
+
+        var result = await svc.SetCountsAsync(date, adult: 50, youth: -3, kid: 0);
+
+        Assert.Equal(50, result.Adult);
+        Assert.Equal(0,  result.Youth);   // negative clamped to zero
+        Assert.Equal(0,  result.Kid);
+        Assert.Single(db.MealAttendances.Where(a => a.AttendanceDate == date)); // still one row
+    }
+}

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.Tests/Services/Notifications/LineMessageChannelTests.cs

@@ -1,6 +1,5 @@
 using System.Net;
 using System.Text.Json;
-using Microsoft.Extensions.Options;
 using ROLAC.API.Services.Notifications;
 using Xunit;
 
@@ -8,6 +7,14 @@ namespace ROLAC.API.Tests.Services.Notifications;
 
 public class LineMessageChannelTests
 {
+    // Stub settings provider returning fixed SMTP/Line values for the channel under test.
+    private sealed class StubSettings : INotificationSettingsService
+    {
+        public SmtpOptions GetSmtp() => new();
+        public LineOptions GetLine() => new() { ChannelAccessToken = "tok", ChannelSecret = "sec" };
+        public void Reload() { }
+    }
+
     // Captures the outgoing request and returns a canned response.
     private sealed class CapturingHandler : HttpMessageHandler
     {
@@ -28,8 +35,7 @@ public class LineMessageChannelTests
     private static LineMessageChannel BuildChannel(CapturingHandler handler)
     {
         var http = new HttpClient(handler);
-        var options = Options.Create(new LineOptions { ChannelAccessToken = "tok", ChannelSecret = "sec" });
-        return new LineMessageChannel(http, options);
+        return new LineMessageChannel(http, new StubSettings());
     }
 
     [Fact]

API/ROLAC.API.Tests/Services/OfferingSessionServiceTests.cs

@@ -164,4 +164,27 @@ public class OfferingSessionServiceTests
         Assert.Equal("PP-456", line.PayPalTransactionId);
         Assert.Equal("C-789", line.CheckNumber);
     }
+
+    [Fact]
+    public async Task GetPagedAsync_IncludesSundayAttendanceTotal_WhenRowExists()
+    {
+        using var db = BuildDb();
+        var catId = await SeedCategoryAsync(db);
+        var svc = new OfferingSessionService(db, BuildAccessor(), new NoOpFileStorage());
+
+        var withDate    = new DateOnly(2026, 5, 31);
+        var withoutDate = new DateOnly(2026, 5, 24);
+        await svc.CreateAsync(BuildRequest(catId, withDate));
+        await svc.CreateAsync(BuildRequest(catId, withoutDate));
+        db.MealAttendances.Add(new MealAttendance
+            { AttendanceDate = withDate, AdultCount = 40, YouthCount = 12, KidCount = 8 });
+        await db.SaveChangesAsync();
+
+        var page = await svc.GetPagedAsync(1, 20, null, null);
+
+        var withItem    = page.Items.Single(i => i.SessionDate == "2026-05-31");
+        var withoutItem = page.Items.Single(i => i.SessionDate == "2026-05-24");
+        Assert.Equal(60, withItem.SundayAttendanceCount);   // 40 + 12 + 8
+        Assert.Null(withoutItem.SundayAttendanceCount);      // no attendance row -> null
+    }
 }

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";
@@ -23,6 +24,7 @@ public static class Modules
     public const string Permissions       = "Permissions";
     public const string SystemLogs        = "SystemLogs";
     public const string AuditLogs         = "AuditLogs";
+    public const string Settings          = "Settings";
 
     /// <summary>All modules, in display order — drives the admin matrix UI.</summary>
     public static readonly IReadOnlyList<string> All =
@@ -36,6 +38,7 @@ public static class Modules
         OfferingSessions,
         Ministries,
         FinanceDashboard,
+        Form990Report,
         MonthlyStatements,
         ChurchProfile,
         Disbursements,
@@ -43,6 +46,7 @@ public static class Modules
         Permissions,
         SystemLogs,
         AuditLogs,
+        Settings,
     ];
 
     public static bool IsValid(string module) => All.Contains(module);

API/ROLAC.API/Controllers/AuthController.cs

@@ -3,6 +3,7 @@ using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Identity;
 using Microsoft.AspNetCore.Mvc;
 using ROLAC.API.DTOs.Auth;
+using ROLAC.API.DTOs.Invitations;
 using ROLAC.API.Entities;
 using ROLAC.API.Services;
 
@@ -16,13 +17,16 @@ public class AuthController : ControllerBase
     private const int    CookieMaxAge = 30 * 24 * 60 * 60; // 30 days in seconds
 
     private readonly IAuthService         _authService;
+    private readonly IInvitationService   _invitations;
     private readonly UserManager<AppUser> _userManager;
     private readonly IWebHostEnvironment  _env;
 
     public AuthController(
-        IAuthService authService, UserManager<AppUser> userManager, IWebHostEnvironment env)
+        IAuthService authService, IInvitationService invitations,
+        UserManager<AppUser> userManager, IWebHostEnvironment env)
     {
         _authService = authService;
+        _invitations = invitations;
         _userManager = userManager;
         _env         = env;
     }
@@ -186,6 +190,45 @@ public class AuthController : ControllerBase
         return NoContent();
     }
 
+    // -------------------------------------------------------------------------
+    // GET /api/auth/invitation/validate?token=...
+    // -------------------------------------------------------------------------
+
+    /// <summary>
+    /// Checks whether an invitation token can still be used. Anonymous so the public
+    /// "set your password" page can decide what to show before the member types anything.
+    /// </summary>
+    [HttpGet("invitation/validate")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(ValidateInvitationResult), StatusCodes.Status200OK)]
+    public async Task<IActionResult> ValidateInvitation([FromQuery] string token)
+        => Ok(await _invitations.ValidateAsync(token));
+
+    // -------------------------------------------------------------------------
+    // POST /api/auth/accept-invitation
+    // -------------------------------------------------------------------------
+
+    /// <summary>
+    /// Consumes an invitation: sets the account password and, on success, logs the member in
+    /// (issues the access token + refresh cookie) so first login lands straight on the portal.
+    /// </summary>
+    [HttpPost("accept-invitation")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(LoginResponse), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    public async Task<IActionResult> AcceptInvitation([FromBody] AcceptInvitationRequest request)
+    {
+        var (user, error) = await _invitations.AcceptAsync(request.Token, request.NewPassword);
+        if (user is null)
+            return BadRequest(new { message = error });
+
+        var ip     = HttpContext.Connection.RemoteIpAddress?.ToString();
+        var device = Request.Headers.UserAgent.FirstOrDefault();
+        var (response, raw) = await _authService.IssueSessionAsync(user, ip, device);
+        SetRefreshCookie(raw);
+        return Ok(response);
+    }
+
     // -------------------------------------------------------------------------
     // Private helpers
     // -------------------------------------------------------------------------

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/InvitationsController.cs

@@ -0,0 +1,39 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.DTOs.Invitations;
+using ROLAC.API.Services;
+
+namespace ROLAC.API.Controllers;
+
+/// <summary>
+/// Admin endpoints for generating and e-mailing first-login invitation links.
+/// The public consume/validate endpoints live on <see cref="AuthController"/> so they can set the
+/// refresh-token cookie and stay anonymous.
+/// </summary>
+[ApiController]
+[Route("api/invitations")]
+[Authorize]
+public class InvitationsController : ControllerBase
+{
+    private readonly IInvitationService _invitations;
+    public InvitationsController(IInvitationService invitations) => _invitations = invitations;
+
+    /// <summary>POST /api/invitations — generate a link for a member; returns { token, expiresAt }.</summary>
+    [HttpPost]
+    [HasPermission(Modules.Users, PermissionActions.Write)]
+    public async Task<IActionResult> Create([FromBody] CreateInvitationRequest request)
+    {
+        try   { return Ok(await _invitations.CreateAsync(request)); }
+        catch (InvalidOperationException ex) { return BadRequest(new { message = ex.Message }); }
+    }
+
+    /// <summary>POST /api/invitations/send — e-mail an already-generated link to the member.</summary>
+    [HttpPost("send")]
+    [HasPermission(Modules.Users, PermissionActions.Write)]
+    public async Task<IActionResult> Send([FromBody] SendInvitationRequest request)
+    {
+        try   { await _invitations.SendEmailAsync(request.MemberId, request.Link); return NoContent(); }
+        catch (InvalidOperationException ex) { return BadRequest(new { message = ex.Message }); }
+    }
+}

API/ROLAC.API/Controllers/LineWebhookController.cs

@@ -2,7 +2,6 @@ using System.Text;
 using System.Text.Json;
 using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;
-using Microsoft.Extensions.Options;
 using ROLAC.API.DTOs.Notifications;
 using ROLAC.API.Services.Notifications;
 
@@ -22,14 +21,14 @@ public sealed class LineWebhookController : ControllerBase
 
     private readonly ILineNotificationService _line;
     private readonly IMessageChannel _channel;
-    private readonly LineOptions _options;
+    private readonly INotificationSettingsService _settings;
 
     public LineWebhookController(
-        ILineNotificationService line, IMessageChannel channel, IOptions<LineOptions> options)
+        ILineNotificationService line, IMessageChannel channel, INotificationSettingsService settings)
     {
         _line = line;
         _channel = channel;
-        _options = options.Value;
+        _settings = settings;
     }
 
     [HttpPost("webhook")]
@@ -40,7 +39,7 @@ public sealed class LineWebhookController : ControllerBase
         var rawBody = await reader.ReadToEndAsync(ct);
         var signature = Request.Headers["X-Line-Signature"].FirstOrDefault();
 
-        if (!LineSignature.IsValid(_options.ChannelSecret, Encoding.UTF8.GetBytes(rawBody), signature))
+        if (!LineSignature.IsValid(_settings.GetLine().ChannelSecret, Encoding.UTF8.GetBytes(rawBody), signature))
             return BadRequest();
 
         var payload = JsonSerializer.Deserialize<LineWebhookPayload>(rawBody, JsonOpts);

API/ROLAC.API/Controllers/MealAttendanceController.cs

@@ -1,5 +1,6 @@
 using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.DTOs.MealAttendance;
 using ROLAC.API.Services;
 
 namespace ROLAC.API.Controllers;
@@ -23,4 +24,10 @@ public class MealAttendanceController : ControllerBase
     [Authorize]
     public async Task<IActionResult> GetRange([FromQuery] DateOnly from, [FromQuery] DateOnly to)
         => Ok(await _svc.GetRangeAsync(from, to));
+
+    /// <summary>Overwrite a specific Sunday's counts (back-office editor). Authenticated only.</summary>
+    [HttpPut("{date}")]
+    [Authorize]
+    public async Task<IActionResult> SetCounts(DateOnly date, [FromBody] SetAttendanceRequest body)
+        => Ok(await _svc.SetCountsAsync(date, body.Adult, body.Youth, body.Kid));
 }

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/Controllers/OfferingEntryController.cs

@@ -64,6 +64,7 @@ public class OfferingEntryController : ControllerBase
             NickName           = request.NickName,
             FirstName_zh       = request.FirstName_zh,
             LastName_zh        = request.LastName_zh,
+            Entity             = request.Entity,
             PhoneCell          = request.PhoneCell,
             Status             = "Visitor",
             Country            = "USA",
@@ -73,6 +74,7 @@ public class OfferingEntryController : ControllerBase
         {
             Id = id, NickName = request.NickName,
             FirstName_en = request.FirstName_en, LastName_en = request.LastName_en,
+            Entity = request.Entity,
         });
     }
 

API/ROLAC.API/Controllers/SettingsController.cs

@@ -0,0 +1,105 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.DTOs.Settings;
+using ROLAC.API.Services;
+using ROLAC.API.Services.Logging;
+using ROLAC.API.Services.Notifications;
+
+namespace ROLAC.API.Controllers;
+
+/// <summary>
+/// Site-wide and notification (SMTP/Line) settings, surfaced by the Church Profile → Site /
+/// Notification tabs. Gated by the <c>Settings</c> permission module (super_admin bypasses).
+/// </summary>
+[ApiController]
+[Route("api/settings")]
+[Authorize]
+public class SettingsController : ControllerBase
+{
+    private readonly ISettingsService _settings;
+    private readonly IEmailService _email;
+    private readonly ILineNotificationService _line;
+    private readonly CurrentUserAccessor _currentUser;
+
+    public SettingsController(
+        ISettingsService settings,
+        IEmailService email,
+        ILineNotificationService line,
+        CurrentUserAccessor currentUser)
+    {
+        _settings = settings;
+        _email = email;
+        _line = line;
+        _currentUser = currentUser;
+    }
+
+    // ── Site settings ────────────────────────────────────────────────────────
+
+    [HttpGet("site")]
+    [HasPermission(Modules.Settings, PermissionActions.Read)]
+    public async Task<IActionResult> GetSite() => Ok(await _settings.GetSiteAsync());
+
+    [HttpPut("site")]
+    [HasPermission(Modules.Settings, PermissionActions.Write)]
+    public async Task<IActionResult> UpdateSite([FromBody] UpdateSiteSettingRequest request)
+    {
+        await _settings.UpdateSiteAsync(request);
+        return NoContent();
+    }
+
+    // ── Notification settings ──────────────────────────────────────────────────
+
+    [HttpGet("notification")]
+    [HasPermission(Modules.Settings, PermissionActions.Read)]
+    public async Task<IActionResult> GetNotification()
+    {
+        var dto = await _settings.GetNotificationAsync();
+        dto.WebhookUrl = $"{Request.Scheme}://{Request.Host}/api/line/webhook";
+        return Ok(dto);
+    }
+
+    [HttpPut("notification")]
+    [HasPermission(Modules.Settings, PermissionActions.Write)]
+    public async Task<IActionResult> UpdateNotification([FromBody] UpdateNotificationSettingRequest request)
+    {
+        await _settings.UpdateNotificationAsync(request);
+        return NoContent();
+    }
+
+    [HttpPost("notification/test-email")]
+    [HasPermission(Modules.Settings, PermissionActions.Write)]
+    public async Task<IActionResult> TestEmail([FromBody] TestEmailRequest request, CancellationToken ct)
+    {
+        var to = string.IsNullOrWhiteSpace(request.ToAddress) ? _currentUser.Email : request.ToAddress;
+        if (string.IsNullOrWhiteSpace(to))
+            return BadRequest(new { message = "No recipient — provide an address or set an email on your account." });
+
+        var result = await _email.SendAsync(new EmailMessage(
+            MemberIds: Array.Empty<int>(),
+            Addresses: new[] { to },
+            Subject:   "ROLAC test email / 測試郵件",
+            HtmlBody:  "<p>This is a test email from ROLAC notification settings.</p>"
+                     + "<p>這是來自 ROLAC 通知設定的測試郵件。</p>",
+            SentByUserId: _currentUser.UserIdOrSystem), ct);
+
+        return Ok(result);
+    }
+
+    [HttpPost("notification/test-line")]
+    [HasPermission(Modules.Settings, PermissionActions.Write)]
+    public async Task<IActionResult> TestLine([FromBody] TestLineRequest request, CancellationToken ct)
+    {
+        if (request.MemberId is null && request.GroupId is null)
+            return BadRequest(new { message = "Choose a bound member or group to receive the test." });
+
+        var result = await _line.SendLineAsync(
+            body:        "ROLAC 測試訊息 / This is a test Line message from ROLAC.",
+            memberIds:   request.MemberId is { } m ? new[] { m } : Array.Empty<int>(),
+            groupIds:    request.GroupId is { } g ? new[] { g } : Array.Empty<int>(),
+            sentByUserId: _currentUser.UserIdOrSystem,
+            ct);
+
+        return Ok(result);
+    }
+}

API/ROLAC.API/DTOs/Auth/LoginResponse.cs

@@ -25,4 +25,22 @@ public class UserInfo
     /// Lets the SPA hide nav/buttons. Authoritative enforcement is server-side.
     /// </summary>
     public Dictionary<string, ModuleActions> Permissions { get; set; } = [];
+
+    /// <summary>
+    /// The church member linked to this login account, or null for admin-only
+    /// accounts (no MemberId) and accounts whose member record was deleted.
+    /// Lets the SPA greet the user by their real name.
+    /// </summary>
+    public MemberInfo? MemberInfo { get; set; }
+}
+
+/// <summary>Minimal member identity for greeting the signed-in user.</summary>
+public class MemberInfo
+{
+    public int     Id           { get; set; }
+    public string? NickName     { get; set; }
+    public string  FirstName_en { get; set; } = "";
+    public string  LastName_en  { get; set; } = "";
+    public string? FirstName_zh { get; set; }
+    public string? LastName_zh  { get; set; }
 }

API/ROLAC.API/DTOs/Disbursement/ChurchProfileDtos.cs

@@ -5,6 +5,10 @@ public class ChurchProfileDto
 {
     public int     Id                { get; set; }
     public string  Name              { get; set; } = "";
+    public string? NameZh            { get; set; }
+    public string? Phone             { get; set; }
+    public string? Email             { get; set; }
+    public string? Website           { get; set; }
     public string? Address           { get; set; }
     public string? City              { get; set; }
     public string? State             { get; set; }
@@ -18,6 +22,10 @@ public class ChurchProfileDto
 public class UpdateChurchProfileRequest
 {
     [Required, MaxLength(200)] public string Name { get; set; } = "";
+    [MaxLength(200)] public string? NameZh  { get; set; }
+    [MaxLength(50)]  public string? Phone   { get; set; }
+    [MaxLength(200), EmailAddress] public string? Email { get; set; }
+    [MaxLength(300)] public string? Website { get; set; }
     [MaxLength(500)] public string? Address { get; set; }
     [MaxLength(100)] public string? City    { get; set; }
     [MaxLength(50)]  public string? State   { get; set; }

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/Giving/MemberTypeaheadDto.cs

@@ -9,4 +9,5 @@ public class MemberTypeaheadDto
     public string? NickName     { get; set; }
     public string  FirstName_en { get; set; } = "";
     public string  LastName_en  { get; set; } = "";
+    public string? Entity       { get; set; }   // company / business name (公司行號), if any
 }

API/ROLAC.API/DTOs/Giving/OfferingSessionListItemDto.cs

@@ -11,4 +11,5 @@ public class OfferingSessionListItemDto
     public decimal Difference  { get; set; }
     public int     LineCount   { get; set; }
     public bool    HasProof    { get; set; }
+    public int?    SundayAttendanceCount { get; set; }  // null = no attendance recorded for the date
 }

API/ROLAC.API/DTOs/Giving/QuickAddMemberRequest.cs

@@ -11,5 +11,6 @@ public class QuickAddMemberRequest
     [MaxLength(100)] public string? NickName     { get; set; }
     [MaxLength(100)] public string? FirstName_zh { get; set; }
     [MaxLength(100)] public string? LastName_zh  { get; set; }
+    [MaxLength(200)] public string? Entity       { get; set; }
     [MaxLength(30)]  public string? PhoneCell    { get; set; }
 }

API/ROLAC.API/DTOs/Invitations/InvitationDtos.cs

@@ -0,0 +1,56 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace ROLAC.API.DTOs.Invitations;
+
+/// <summary>
+/// Admin request to generate a first-login invitation link for a member. If the member has no
+/// account yet, one is auto-created (no password) using <see cref="Email"/> or the member's email.
+/// </summary>
+public class CreateInvitationRequest
+{
+    [Required]
+    public int MemberId { get; set; }
+
+    /// <summary>Optional override for the login email when the member has none on file.</summary>
+    public string? Email { get; set; }
+
+    /// <summary>Roles to assign when an account is created. Defaults to ["member"].</summary>
+    public List<string>? Roles { get; set; }
+}
+
+/// <summary>Result of generating an invitation — the raw token is returned ONCE.</summary>
+public class CreateInvitationResult
+{
+    public string   Token     { get; set; } = null!;
+    public DateTime ExpiresAt { get; set; }
+}
+
+/// <summary>Admin request to e-mail an already-generated invitation link to the member.</summary>
+public class SendInvitationRequest
+{
+    [Required]
+    public int MemberId { get; set; }
+
+    [Required]
+    public string Link { get; set; } = null!;
+}
+
+/// <summary>Public result describing whether an invitation token can still be used.</summary>
+public class ValidateInvitationResult
+{
+    public bool    Valid      { get; set; }
+    public bool    Expired    { get; set; }
+    public string? MemberName { get; set; }
+    public string? Email      { get; set; }
+}
+
+/// <summary>Public request to consume an invitation and set the account password.</summary>
+public class AcceptInvitationRequest
+{
+    [Required]
+    public string Token { get; set; } = null!;
+
+    [Required]
+    [StringLength(128, MinimumLength = 8)]
+    public string NewPassword { get; set; } = null!;
+}

API/ROLAC.API/DTOs/MealAttendance/SetAttendanceRequest.cs

@@ -0,0 +1,9 @@
+namespace ROLAC.API.DTOs.MealAttendance;
+
+/// <summary>Absolute head-counts to write for one Sunday, from the back-office editor.</summary>
+public class SetAttendanceRequest
+{
+    public int Adult { get; set; }
+    public int Youth { get; set; }
+    public int Kid   { get; set; }
+}

API/ROLAC.API/DTOs/Members/CreateMemberRequest.cs

@@ -8,6 +8,7 @@ public class CreateMemberRequest
     [MaxLength(100)] public string? NickName { get; set; }
     [MaxLength(100)] public string? FirstName_zh { get; set; }
     [MaxLength(100)] public string? LastName_zh { get; set; }
+    [MaxLength(200)] public string? Entity { get; set; }
     [MaxLength(10)] public string? Gender { get; set; }
     public DateOnly? DateOfBirth { get; set; }
     public DateOnly? BaptismDate { get; set; }

API/ROLAC.API/DTOs/Members/MemberListItemDto.cs

@@ -8,6 +8,7 @@ public class MemberListItemDto
     public string?  NickName     { get; set; }
     public string?  FirstName_zh { get; set; }
     public string?  LastName_zh  { get; set; }
+    public string?  Entity       { get; set; }
     public string   Status       { get; set; } = "";
     public string?  Email        { get; set; }
     public string?  PhoneCell    { 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/DTOs/Settings/SettingsDtos.cs

@@ -0,0 +1,80 @@
+using System.ComponentModel.DataAnnotations;
+namespace ROLAC.API.DTOs.Settings;
+
+// ── Site settings ──────────────────────────────────────────────────────────
+
+public class SiteSettingDto
+{
+    public string  SiteTitle       { get; set; } = "";
+    public string? SiteTitleZh     { get; set; }
+    public string  DefaultLanguage { get; set; } = "en";
+    public string  TimeZone        { get; set; } = "";
+    public string  DateFormat      { get; set; } = "";
+    public string  Currency        { get; set; } = "";
+}
+
+public class UpdateSiteSettingRequest
+{
+    [Required, MaxLength(200)] public string  SiteTitle       { get; set; } = "";
+    [MaxLength(200)]           public string? SiteTitleZh     { get; set; }
+    [Required, MaxLength(10)]  public string  DefaultLanguage { get; set; } = "en";
+    [Required, MaxLength(100)] public string  TimeZone        { get; set; } = "";
+    [Required, MaxLength(50)]  public string  DateFormat      { get; set; } = "";
+    [Required, MaxLength(10)]  public string  Currency        { get; set; } = "";
+}
+
+// ── Notification settings ──────────────────────────────────────────────────
+// Secrets are never returned. The DTO exposes only whether each secret is configured; the UI
+// shows a write-only field where a blank value on update means "keep the stored secret".
+
+public class NotificationSettingDto
+{
+    public bool   EnableEmail { get; set; }
+    public string SmtpHost    { get; set; } = "";
+    public int    SmtpPort    { get; set; }
+    public bool   SmtpUseSsl  { get; set; }
+    public string SmtpUser    { get; set; } = "";
+    public string FromAddress { get; set; } = "";
+    public string FromName    { get; set; } = "";
+    public bool   HasSmtpPassword { get; set; }
+
+    public bool   EnableLine { get; set; }
+    public bool   HasLineChannelAccessToken { get; set; }
+    public bool   HasLineChannelSecret      { get; set; }
+
+    /// <summary>Read-only webhook URL to register in the Line console (derived from the request).</summary>
+    public string WebhookUrl { get; set; } = "";
+}
+
+public class UpdateNotificationSettingRequest
+{
+    public bool   EnableEmail { get; set; }
+    [MaxLength(200)] public string  SmtpHost    { get; set; } = "";
+    [Range(0, 65535)] public int    SmtpPort    { get; set; } = 587;
+    public bool   SmtpUseSsl  { get; set; } = true;
+    [MaxLength(200)] public string  SmtpUser    { get; set; } = "";
+    [MaxLength(200)] public string? FromAddress { get; set; }
+    [MaxLength(200)] public string? FromName    { get; set; }
+    /// <summary>Blank = keep the stored password unchanged.</summary>
+    [MaxLength(500)] public string? SmtpPassword { get; set; }
+
+    public bool   EnableLine { get; set; }
+    /// <summary>Blank = keep the stored token unchanged.</summary>
+    [MaxLength(500)] public string? LineChannelAccessToken { get; set; }
+    /// <summary>Blank = keep the stored secret unchanged.</summary>
+    [MaxLength(200)] public string? LineChannelSecret { get; set; }
+}
+
+// ── Test-send requests ─────────────────────────────────────────────────────
+
+public class TestEmailRequest
+{
+    /// <summary>Optional override; defaults to the current user's email when omitted.</summary>
+    [MaxLength(200), EmailAddress] public string? ToAddress { get; set; }
+}
+
+public class TestLineRequest
+{
+    public int? MemberId { get; set; }
+    public int? GroupId  { get; set; }
+}

API/ROLAC.API/Data/AppDbContext.cs

@@ -11,6 +11,7 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
     public AppDbContext(DbContextOptions<AppDbContext> options) : base(options) { }
 
     public DbSet<RefreshToken>    RefreshTokens    => Set<RefreshToken>();
+    public DbSet<UserInvitation>  UserInvitations  => Set<UserInvitation>();
     public DbSet<Member>       Members       => Set<Member>();
     public DbSet<FamilyUnit>   FamilyUnits   => Set<FamilyUnit>();
     public DbSet<GivingCategory>  GivingCategories  => Set<GivingCategory>();
@@ -19,6 +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>();
@@ -32,6 +34,9 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
     public DbSet<MessagingGroup>       MessagingGroups       => Set<MessagingGroup>();
     public DbSet<NotificationLog>      NotificationLogs      => Set<NotificationLog>();
 
+    public DbSet<SiteSetting>          SiteSettings          => Set<SiteSetting>();
+    public DbSet<NotificationSetting>  NotificationSettings  => Set<NotificationSetting>();
+
     protected override void OnModelCreating(ModelBuilder builder)
     {
         base.OnModelCreating(builder);
@@ -53,6 +58,23 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Ignore(e => e.IsActive);
         });
 
+        // ── UserInvitation (single-use, expiring first-login links) ─────────
+        builder.Entity<UserInvitation>(entity =>
+        {
+            entity.HasKey(e => e.Id);
+            entity.HasIndex(e => e.TokenHash).IsUnique();
+            entity.Property(e => e.TokenHash).HasMaxLength(64).IsRequired();
+            entity.Property(e => e.UserId).HasMaxLength(450).IsRequired();
+            entity.Property(e => e.CreatedBy).HasMaxLength(450).IsRequired();
+            entity.HasIndex(e => e.UserId);
+            entity.HasOne(e => e.User).WithMany()
+                  .HasForeignKey(e => e.UserId).OnDelete(DeleteBehavior.Cascade);
+            entity.Ignore(e => e.IsExpired);
+            entity.Ignore(e => e.IsUsed);
+            entity.Ignore(e => e.IsRevoked);
+            entity.Ignore(e => e.IsActive);
+        });
+
         // ── AppUser (unchanged + new unique index on MemberId) ──────────────
         builder.Entity<AppUser>(entity =>
         {
@@ -97,6 +119,7 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Property(e => e.NickName).HasMaxLength(100);
             entity.Property(e => e.FirstName_zh).HasMaxLength(100);
             entity.Property(e => e.LastName_zh).HasMaxLength(100);
+            entity.Property(e => e.Entity).HasMaxLength(200);
             entity.Property(e => e.Gender).HasMaxLength(10);
             entity.Property(e => e.BaptismChurch).HasMaxLength(200);
             entity.Property(e => e.Email).HasMaxLength(200);
@@ -178,6 +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 ─────────────────────────────────────────────
@@ -187,6 +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 ───────────────────────────────────────────────
@@ -198,6 +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 ──────────────────────────────────────────────────────────
@@ -207,6 +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);
@@ -245,12 +285,43 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Property(e => e.BankName).HasMaxLength(200);
             entity.Property(e => e.BankAccountNumber).HasMaxLength(50);
             entity.Property(e => e.BankRoutingNumber).HasMaxLength(50);
+            entity.Property(e => e.NameZh).HasMaxLength(200);
+            entity.Property(e => e.Phone).HasMaxLength(50);
+            entity.Property(e => e.Email).HasMaxLength(200);
+            entity.Property(e => e.Website).HasMaxLength(300);
             entity.Property(e => e.CreatedBy).HasMaxLength(450);
             entity.Property(e => e.UpdatedBy).HasMaxLength(450);
             // Optimistic-concurrency token for safe check-number allocation.
             entity.Property(e => e.xmin).IsRowVersion();
         });
 
+        // ── SiteSetting (singleton presentation/locale settings) ─────────────
+        builder.Entity<SiteSetting>(entity =>
+        {
+            entity.Property(e => e.SiteTitle).HasMaxLength(200).IsRequired();
+            entity.Property(e => e.SiteTitleZh).HasMaxLength(200);
+            entity.Property(e => e.DefaultLanguage).HasMaxLength(10).IsRequired();
+            entity.Property(e => e.TimeZone).HasMaxLength(100).IsRequired();
+            entity.Property(e => e.DateFormat).HasMaxLength(50).IsRequired();
+            entity.Property(e => e.Currency).HasMaxLength(10).IsRequired();
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+        });
+
+        // ── NotificationSetting (singleton SMTP + Line settings) ─────────────
+        builder.Entity<NotificationSetting>(entity =>
+        {
+            entity.Property(e => e.SmtpHost).HasMaxLength(200);
+            entity.Property(e => e.SmtpUser).HasMaxLength(200);
+            entity.Property(e => e.SmtpPassword).HasMaxLength(500);
+            entity.Property(e => e.FromAddress).HasMaxLength(200);
+            entity.Property(e => e.FromName).HasMaxLength(200);
+            entity.Property(e => e.LineChannelAccessToken).HasMaxLength(500);
+            entity.Property(e => e.LineChannelSecret).HasMaxLength(200);
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+        });
+
         // ── Check (disbursement) ─────────────────────────────────────────────
         builder.Entity<Check>(entity =>
         {

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 =
@@ -87,6 +158,7 @@ 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.
@@ -94,6 +166,24 @@ public static class DbSeeder
         ("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).
@@ -208,6 +348,50 @@ public static class DbSeeder
         }
     }
 
+    public static async Task SeedSiteSettingAsync(AppDbContext db)
+    {
+        // Singleton row holding site-wide presentation/locale settings.
+        if (!await db.SiteSettings.AnyAsync())
+        {
+            db.SiteSettings.Add(new SiteSetting
+            {
+                SiteTitle       = "River Of Life Christian Church",
+                SiteTitleZh     = "生命河靈糧堂",
+                DefaultLanguage = "en",
+                TimeZone        = "America/Los_Angeles",
+                DateFormat      = "yyyy-MM-dd",
+                Currency        = "USD",
+            });
+            await db.SaveChangesAsync();
+        }
+    }
+
+    public static async Task SeedNotificationSettingAsync(AppDbContext db, IConfiguration config)
+    {
+        // Singleton row that becomes the runtime source of truth for SMTP + Line. Seed it once
+        // from the legacy "Smtp"/"Line" appsettings sections so existing config carries over.
+        if (!await db.NotificationSettings.AnyAsync())
+        {
+            var smtp = config.GetSection("Smtp");
+            var line = config.GetSection("Line");
+            db.NotificationSettings.Add(new NotificationSetting
+            {
+                EnableEmail            = !string.IsNullOrWhiteSpace(smtp["Host"]),
+                SmtpHost               = smtp["Host"] ?? "",
+                SmtpPort               = int.TryParse(smtp["Port"], out var port) ? port : 587,
+                SmtpUseSsl             = !bool.TryParse(smtp["UseSsl"], out var ssl) || ssl,
+                SmtpUser               = smtp["User"] ?? "",
+                SmtpPassword           = smtp["Password"] ?? "",
+                FromAddress            = smtp["FromAddress"] ?? "",
+                FromName               = smtp["FromName"] ?? "",
+                EnableLine             = !string.IsNullOrWhiteSpace(line["ChannelAccessToken"]),
+                LineChannelAccessToken = line["ChannelAccessToken"] ?? "",
+                LineChannelSecret      = line["ChannelSecret"] ?? "",
+            });
+            await db.SaveChangesAsync();
+        }
+    }
+
     /// <summary>
     /// Seeds roles and (in Development) the default admin account.
     /// Called once on application startup after migrations have been applied.
@@ -217,6 +401,7 @@ public static class DbSeeder
         var roleManager = services.GetRequiredService<RoleManager<AppRole>>();
         var userManager = services.GetRequiredService<UserManager<AppUser>>();
         var env         = services.GetRequiredService<IWebHostEnvironment>();
+        var config      = services.GetRequiredService<IConfiguration>();
 
         await SeedRolesAsync(roleManager);
 
@@ -225,7 +410,10 @@ 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);
 
         if (env.IsDevelopment())
             await SeedAdminUserAsync(userManager);

API/ROLAC.API/Entities/ChurchProfile.cs

@@ -9,6 +9,10 @@ public class ChurchProfile : AuditableEntity, IAuditable
 {
     public int     Id                { get; set; }
     public string  Name              { get; set; } = null!;
+    public string? NameZh            { get; set; }
+    public string? Phone             { get; set; }
+    public string? Email             { get; set; }
+    public string? Website           { get; set; }
     public string? Address           { get; set; }
     public string? City              { get; set; }
     public string? State             { get; set; }

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/Logging/AuditLog.cs

@@ -48,6 +48,8 @@ public static class AuditActions
     public const string PasswordChanged    = "PasswordChanged";
     public const string UserDeactivated    = "UserDeactivated";
     public const string PermissionChanged  = "PermissionChanged";
+    public const string InvitationCreated  = "InvitationCreated";
+    public const string InvitationAccepted = "InvitationAccepted";
     public const string CheckIssued        = "CheckIssued";
     public const string CheckVoided        = "CheckVoided";
     public const string ExpenseApproved    = "ExpenseApproved";
@@ -56,7 +58,8 @@ public static class AuditActions
     public static readonly IReadOnlyList<string> All =
     [
         Create, Update, Delete, Login, Logout, LoginFailed, RoleChanged,
-        PasswordChanged, UserDeactivated, PermissionChanged, CheckIssued,
+        PasswordChanged, UserDeactivated, PermissionChanged,
+        InvitationCreated, InvitationAccepted, CheckIssued,
         CheckVoided, ExpenseApproved, StatementFinalized,
     ];
 }

API/ROLAC.API/Entities/Member.cs

@@ -10,6 +10,7 @@ public class Member : SoftDeleteEntity, IAuditable
     public string?  NickName     { get; set; }
     public string?  FirstName_zh { get; set; }
     public string?  LastName_zh  { get; set; }
+    public string?  Entity       { get; set; }       // company / business name (公司行號) — used for company-check offerings
     public string?  Gender       { get; set; }       // 'M' | 'F' | 'Other'
     public DateOnly? DateOfBirth  { get; set; }
     public DateOnly? BaptismDate  { get; set; }

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/Entities/NotificationSetting.cs

@@ -0,0 +1,32 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// Singleton (Id == 1) holding the editable SMTP + Line notification settings. This row — not the
+/// "Smtp"/"Line" appsettings sections — is the runtime source of truth; those sections only seed
+/// this row once on first startup. Read at send time via <c>INotificationSettingsService</c> so
+/// edits apply without restarting the API.
+///
+/// Secrets (<see cref="SmtpPassword"/>, <see cref="LineChannelAccessToken"/>,
+/// <see cref="LineChannelSecret"/>) are stored plaintext and protected by RBAC (the <c>Settings</c>
+/// module / super_admin) per the project decision for this small single-VM internal app.
+/// </summary>
+public class NotificationSetting : AuditableEntity, IAuditable
+{
+    public int    Id          { get; set; }
+
+    // ── Email (SMTP) ─────────────────────────────────────────────────────────
+    public bool   EnableEmail { get; set; }
+    public string SmtpHost    { get; set; } = "";
+    public int    SmtpPort    { get; set; } = 587;
+    public bool   SmtpUseSsl  { get; set; } = true;   // true → STARTTLS
+    public string SmtpUser    { get; set; } = "";
+    public string SmtpPassword { get; set; } = "";
+    public string FromAddress { get; set; } = "";
+    public string FromName    { get; set; } = "";
+
+    // ── Line ─────────────────────────────────────────────────────────────────
+    public bool   EnableLine             { get; set; }
+    public string LineChannelAccessToken { get; set; } = "";
+    public string LineChannelSecret      { get; set; } = "";
+}

API/ROLAC.API/Entities/SiteSetting.cs

@@ -0,0 +1,18 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// Singleton (Id == 1) holding site-wide presentation and locale settings, edited from the
+/// Church Profile → Site Settings tab (gated by the <c>Settings</c> permission module).
+/// Seeded with sensible defaults on startup.
+/// </summary>
+public class SiteSetting : AuditableEntity, IAuditable
+{
+    public int     Id              { get; set; }
+    public string  SiteTitle       { get; set; } = "";
+    public string? SiteTitleZh     { get; set; }
+    public string  DefaultLanguage { get; set; } = "en";                  // "en" | "zh"
+    public string  TimeZone        { get; set; } = "America/Los_Angeles";
+    public string  DateFormat      { get; set; } = "yyyy-MM-dd";
+    public string  Currency        { get; set; } = "USD";
+}

API/ROLAC.API/Entities/UserInvitation.cs

@@ -0,0 +1,35 @@
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// A single-use, expiring invitation that lets a member set their own password and log in for
+/// the first time — without an admin-generated temporary password. The raw token is e-mailed /
+/// copied to the member; only its SHA-256 hash is stored here (same scheme as RefreshToken).
+/// </summary>
+public class UserInvitation
+{
+    public int Id { get; set; }
+
+    public string UserId { get; set; } = null!;
+    public AppUser User { get; set; } = null!;
+
+    /// <summary>SHA-256 hex of the raw invitation token. Never store raw tokens.</summary>
+    public string TokenHash { get; set; } = null!;
+
+    public DateTime ExpiresAt { get; set; }
+    public DateTime CreatedAt { get; set; }
+
+    /// <summary>Id of the admin who generated the link.</summary>
+    public string CreatedBy { get; set; } = null!;
+
+    /// <summary>Set when the member consumes the link to set their password (single-use).</summary>
+    public DateTime? UsedAt { get; set; }
+
+    /// <summary>Set when superseded by a newer invitation for the same user (re-issue).</summary>
+    public DateTime? RevokedAt { get; set; }
+
+    // Computed helpers — NOT mapped to DB columns (ignored in OnModelCreating)
+    public bool IsExpired => DateTime.UtcNow >= ExpiresAt;
+    public bool IsUsed    => UsedAt.HasValue;
+    public bool IsRevoked => RevokedAt.HasValue;
+    public bool IsActive  => !IsUsed && !IsRevoked && !IsExpired;
+}

API/ROLAC.API/Migrations/20260624171411_AddUserInvitations.cs

@@ -0,0 +1,59 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddUserInvitations : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "UserInvitations",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    UserId = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    TokenHash = table.Column<string>(type: "character varying(64)", maxLength: 64, nullable: false),
+                    ExpiresAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UsedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true),
+                    RevokedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_UserInvitations", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_UserInvitations_AspNetUsers_UserId",
+                        column: x => x.UserId,
+                        principalTable: "AspNetUsers",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.CreateIndex(
+                name: "IX_UserInvitations_TokenHash",
+                table: "UserInvitations",
+                column: "TokenHash",
+                unique: true);
+
+            migrationBuilder.CreateIndex(
+                name: "IX_UserInvitations_UserId",
+                table: "UserInvitations",
+                column: "UserId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "UserInvitations");
+        }
+    }
+}

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

@@ -463,14 +463,26 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<string>("Email")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
                     b.Property<string>("Name")
                         .IsRequired()
                         .HasMaxLength(200)
                         .HasColumnType("character varying(200)");
 
+                    b.Property<string>("NameZh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
                     b.Property<int>("NextCheckNumber")
                         .HasColumnType("integer");
 
+                    b.Property<string>("Phone")
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
                     b.Property<string>("State")
                         .HasMaxLength(50)
                         .HasColumnType("character varying(50)");
@@ -483,6 +495,10 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<string>("Website")
+                        .HasMaxLength(300)
+                        .HasColumnType("character varying(300)");
+
                     b.Property<string>("ZipCode")
                         .HasMaxLength(20)
                         .HasColumnType("character varying(20)");
@@ -539,6 +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");
 
@@ -641,6 +661,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("Form990LineId")
+                        .HasColumnType("integer");
+
                     b.Property<bool>("IsActive")
                         .HasColumnType("boolean");
 
@@ -666,6 +689,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
+                    b.HasIndex("Form990LineId");
+
                     b.ToTable("ExpenseCategoryGroups");
                 });
 
@@ -685,6 +710,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("Form990LineId")
+                        .HasColumnType("integer");
+
                     b.Property<int>("GroupId")
                         .HasColumnType("integer");
 
@@ -713,6 +741,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
+                    b.HasIndex("Form990LineId");
+
                     b.HasIndex("GroupId");
 
                     b.ToTable("ExpenseSubCategories");
@@ -756,6 +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")
@@ -1124,6 +1206,10 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(200)
                         .HasColumnType("character varying(200)");
 
+                    b.Property<string>("Entity")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
                     b.Property<int?>("FamilyUnitId")
                         .HasColumnType("integer");
 
@@ -1225,6 +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");
 
@@ -1323,6 +1416,82 @@ namespace ROLAC.API.Migrations
                     b.ToTable("MonthlyStatements");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.NotificationSetting", 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>("EnableEmail")
+                        .HasColumnType("boolean");
+
+                    b.Property<bool>("EnableLine")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("FromAddress")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("FromName")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("LineChannelAccessToken")
+                        .IsRequired()
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("LineChannelSecret")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("SmtpHost")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("SmtpPassword")
+                        .IsRequired()
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<int>("SmtpPort")
+                        .HasColumnType("integer");
+
+                    b.Property<bool>("SmtpUseSsl")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("SmtpUser")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("NotificationSettings");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.Notifications.LineBindingCode", b =>
                 {
                     b.Property<int>("Id")
@@ -1653,6 +1822,109 @@ namespace ROLAC.API.Migrations
                     b.ToTable("RolePermissions");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.SiteSetting", 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<string>("Currency")
+                        .IsRequired()
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.Property<string>("DateFormat")
+                        .IsRequired()
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
+                    b.Property<string>("DefaultLanguage")
+                        .IsRequired()
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.Property<string>("SiteTitle")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("SiteTitleZh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("TimeZone")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("SiteSettings");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.UserInvitation", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateTime>("ExpiresAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<DateTime?>("RevokedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("TokenHash")
+                        .IsRequired()
+                        .HasMaxLength(64)
+                        .HasColumnType("character varying(64)");
+
+                    b.Property<DateTime?>("UsedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UserId")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("TokenHash")
+                        .IsUnique();
+
+                    b.HasIndex("UserId");
+
+                    b.ToTable("UserInvitations");
+                });
+
             modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityRoleClaim<string>", b =>
                 {
                     b.HasOne("ROLAC.API.Entities.AppRole", null)
@@ -1767,14 +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");
                 });
 
@@ -1874,6 +2163,17 @@ namespace ROLAC.API.Migrations
                     b.Navigation("Role");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.UserInvitation", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppUser", "User")
+                        .WithMany()
+                        .HasForeignKey("UserId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("User");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.AppUser", b =>
                 {
                     b.Navigation("RefreshTokens");

API/ROLAC.API/Program.cs

@@ -144,6 +144,7 @@ builder.Services.AddScoped<ITokenService,          TokenService>();
 builder.Services.AddScoped<IAuthService,           AuthService>();
 builder.Services.AddScoped<IMemberService,         MemberService>();
 builder.Services.AddScoped<IUserManagementService, UserManagementService>();
+builder.Services.AddScoped<IInvitationService,     InvitationService>();
 builder.Services.AddScoped<IGivingCategoryService, GivingCategoryService>();
 builder.Services.AddScoped<IGivingService, GivingService>();
 builder.Services.AddScoped<IOfferingSessionService, OfferingSessionService>();
@@ -154,15 +155,21 @@ 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>();
 builder.Services.AddScoped<ROLAC.API.Services.Disbursement.ICheckPrintService,
                            ROLAC.API.Services.Disbursement.CheckPrintService>();
 builder.Services.AddScoped<IMealAttendanceService, MealAttendanceService>();
 
 // ── Notifications (email via SMTP + Line) ──────────────────────────────────
+// IOptions binding stays only as the one-time seed/fallback; the runtime source of truth is the
+// DB-backed NotificationSetting row, read (and hot-reloaded) via INotificationSettingsService.
 builder.Services.Configure<ROLAC.API.Services.Notifications.SmtpOptions>(config.GetSection("Smtp"));
 builder.Services.Configure<ROLAC.API.Services.Notifications.LineOptions>(config.GetSection("Line"));
+builder.Services.AddSingleton<ROLAC.API.Services.Notifications.INotificationSettingsService,
+                              ROLAC.API.Services.Notifications.NotificationSettingsService>();
 builder.Services.AddScoped<ROLAC.API.Services.Notifications.ISmtpDispatcher,
                            ROLAC.API.Services.Notifications.MailKitSmtpDispatcher>();
 builder.Services.AddScoped<ROLAC.API.Services.Notifications.IEmailService,

API/ROLAC.API/Services/AuthService.cs

@@ -60,6 +60,22 @@ public class AuthService : IAuthService
             throw new UnauthorizedAccessException("Account is inactive.");
         }
 
+        _audit.Write(
+            AuditActions.Login, AuditCategories.Security, LogLevelEnum.Information,
+            entityName: nameof(AppUser), entityId: user.Id,
+            summary: $"Login succeeded: {user.Email}",
+            userId: user.Id, userEmail: user.Email, ipAddress: ipAddress);
+
+        return await IssueSessionAsync(user, ipAddress, deviceInfo);
+    }
+
+    // -------------------------------------------------------------------------
+    // Issue session (shared by login and passwordless flows like invitations)
+    // -------------------------------------------------------------------------
+
+    public async Task<(LoginResponse Response, string RawRefreshToken)> IssueSessionAsync(
+        AppUser user, string? ipAddress = null, string? deviceInfo = null)
+    {
         var roles       = await _userManager.GetRolesAsync(user);
         var accessToken = _tokenService.GenerateAccessToken(user, roles);
         var rawRefresh  = _tokenService.GenerateRefreshToken();
@@ -79,12 +95,6 @@ public class AuthService : IAuthService
         await _userManager.UpdateAsync(user);
         await _db.SaveChangesAsync();
 
-        _audit.Write(
-            AuditActions.Login, AuditCategories.Security, LogLevelEnum.Information,
-            entityName: nameof(AppUser), entityId: user.Id,
-            summary: $"Login succeeded: {user.Email}",
-            userId: user.Id, userEmail: user.Email, ipAddress: ipAddress);
-
         return (await BuildResponseAsync(accessToken, user, roles), rawRefresh);
     }
 
@@ -225,5 +235,29 @@ public class AuthService : IAuthService
             Roles              = roles,
             LanguagePreference = user.LanguagePreference,
             Permissions        = await _permissions.GetEffectivePermissionsAsync(roles),
+            MemberInfo         = await BuildMemberInfoAsync(user),
         };
+
+    /// <summary>
+    /// Loads the linked member's display fields, or null when the account has no
+    /// MemberId or its member record was soft-deleted (excluded by query filter).
+    /// </summary>
+    private async Task<MemberInfo?> BuildMemberInfoAsync(AppUser user)
+    {
+        if (user.MemberId is not int memberId)
+            return null;
+
+        return await _db.Members
+            .Where(member => member.Id == memberId)
+            .Select(member => new MemberInfo
+            {
+                Id           = member.Id,
+                NickName     = member.NickName,
+                FirstName_en = member.FirstName_en,
+                LastName_en  = member.LastName_en,
+                FirstName_zh = member.FirstName_zh,
+                LastName_zh  = member.LastName_zh,
+            })
+            .FirstOrDefaultAsync();
+    }
 }

API/ROLAC.API/Services/ChurchProfileService.cs

@@ -15,7 +15,8 @@ public class ChurchProfileService : IChurchProfileService
         var p = await GetOrCreateAsync();
         return new ChurchProfileDto
         {
-            Id = p.Id, Name = p.Name, Address = p.Address, City = p.City, State = p.State,
+            Id = p.Id, Name = p.Name, NameZh = p.NameZh, Phone = p.Phone, Email = p.Email,
+            Website = p.Website, Address = p.Address, City = p.City, State = p.State,
             ZipCode = p.ZipCode, BankName = p.BankName, BankAccountNumber = p.BankAccountNumber,
             BankRoutingNumber = p.BankRoutingNumber, NextCheckNumber = p.NextCheckNumber,
         };
@@ -24,7 +25,8 @@ public class ChurchProfileService : IChurchProfileService
     public async Task UpdateAsync(UpdateChurchProfileRequest r)
     {
         var p = await GetOrCreateAsync();
-        p.Name = r.Name; p.Address = r.Address; p.City = r.City; p.State = r.State;
+        p.Name = r.Name; p.NameZh = r.NameZh; p.Phone = r.Phone; p.Email = r.Email;
+        p.Website = r.Website; p.Address = r.Address; p.City = r.City; p.State = r.State;
         p.ZipCode = r.ZipCode; p.BankName = r.BankName; p.BankAccountNumber = r.BankAccountNumber;
         p.BankRoutingNumber = r.BankRoutingNumber; p.NextCheckNumber = r.NextCheckNumber;
         await _db.SaveChangesAsync();

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/IAuthService.cs

@@ -25,6 +25,16 @@ public interface IAuthService
         string rawRefreshToken,
         string? ipAddress = null);
 
+    /// <summary>
+    /// Issues a fresh access token + refresh token for an already-verified user (no password
+    /// check). Stores the refresh token and returns the raw value for the caller to put in the
+    /// HttpOnly cookie. Used by passwordless flows such as accepting an invitation link.
+    /// </summary>
+    Task<(LoginResponse Response, string RawRefreshToken)> IssueSessionAsync(
+        AppUser user,
+        string? ipAddress  = null,
+        string? deviceInfo = null);
+
     /// <summary>
     /// Revokes the refresh token identified by its raw value.
     /// Silently succeeds if the token is not found.

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/IInvitationService.cs

@@ -0,0 +1,28 @@
+using ROLAC.API.DTOs.Invitations;
+using ROLAC.API.Entities;
+
+namespace ROLAC.API.Services;
+
+public interface IInvitationService
+{
+    /// <summary>
+    /// Generates a single-use, 7-day invitation link for a member. Auto-creates the member's
+    /// login account (no password) when none exists, and revokes any prior unused invitation for
+    /// that account. Returns the raw token (shown once) and its expiry.
+    /// Throws <see cref="InvalidOperationException"/> when the member is missing or has no email.
+    /// </summary>
+    Task<CreateInvitationResult> CreateAsync(CreateInvitationRequest request);
+
+    /// <summary>Checks whether a raw token is still usable, without mutating it.</summary>
+    Task<ValidateInvitationResult> ValidateAsync(string rawToken);
+
+    /// <summary>
+    /// Consumes an invitation: validates the token, sets the account password (enforcing the
+    /// Identity policy), and marks the invitation used. Returns the account on success, or an
+    /// error message describing why it failed (invalid/expired/used token or a policy violation).
+    /// </summary>
+    Task<(AppUser? User, string? Error)> AcceptAsync(string rawToken, string newPassword);
+
+    /// <summary>E-mails an already-generated invitation link to the member via IEmailService.</summary>
+    Task SendEmailAsync(int memberId, string link);
+}

API/ROLAC.API/Services/IMealAttendanceService.cs

@@ -22,6 +22,13 @@ public interface IMealAttendanceService
     /// </summary>
     Task<AttendanceCountsDto> SetAsync(DateOnly date, string category, int value);
 
+    /// <summary>
+    /// Overwrites all three age-group columns for <paramref name="date"/> with absolute
+    /// values (each clamped at zero), creating the row if it does not exist, and returns
+    /// the resulting authoritative counts. Used by the back-office Sunday-attendance editor.
+    /// </summary>
+    Task<AttendanceCountsDto> SetCountsAsync(DateOnly date, int adult, int youth, int kid);
+
     /// <summary>Returns the daily counts within the inclusive date range, ordered by date (for the dashboard).</summary>
     Task<IReadOnlyList<AttendanceCountsDto>> GetRangeAsync(DateOnly from, DateOnly to);
 }

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/ISettingsService.cs

@@ -0,0 +1,17 @@
+using ROLAC.API.DTOs.Settings;
+
+namespace ROLAC.API.Services;
+
+/// <summary>
+/// Reads and writes the singleton SiteSetting and NotificationSetting rows. Notification secrets
+/// are masked on read and treated as write-only on update (blank = keep). After a notification
+/// update the runtime cache is reloaded so changes apply without an API restart.
+/// </summary>
+public interface ISettingsService
+{
+    Task<SiteSettingDto> GetSiteAsync();
+    Task UpdateSiteAsync(UpdateSiteSettingRequest request);
+
+    Task<NotificationSettingDto> GetNotificationAsync();
+    Task UpdateNotificationAsync(UpdateNotificationSettingRequest request);
+}

API/ROLAC.API/Services/InvitationService.cs

@@ -0,0 +1,237 @@
+using System.Net;
+using System.Security.Cryptography;
+using Microsoft.AspNetCore.Identity;
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Invitations;
+using ROLAC.API.Entities;
+using ROLAC.API.Entities.Logging;
+using ROLAC.API.Services.Logging;
+using ROLAC.API.Services.Notifications;
+
+namespace ROLAC.API.Services;
+
+public class InvitationService : IInvitationService
+{
+    /// <summary>Lifetime of a freshly issued invitation link.</summary>
+    private const int InvitationLifetimeDays = 7;
+
+    private readonly UserManager<AppUser> _userManager;
+    private readonly AppDbContext         _db;
+    private readonly ITokenService        _tokenService;
+    private readonly IEmailService        _emailService;
+    private readonly IAuditLogger         _audit;
+    private readonly CurrentUserAccessor  _currentUser;
+
+    public InvitationService(
+        UserManager<AppUser> userManager,
+        AppDbContext         db,
+        ITokenService        tokenService,
+        IEmailService        emailService,
+        IAuditLogger         audit,
+        CurrentUserAccessor  currentUser)
+    {
+        _userManager  = userManager;
+        _db           = db;
+        _tokenService = tokenService;
+        _emailService = emailService;
+        _audit        = audit;
+        _currentUser  = currentUser;
+    }
+
+    // ── Create ───────────────────────────────────────────────────────────────
+
+    public async Task<CreateInvitationResult> CreateAsync(CreateInvitationRequest request)
+    {
+        var member = await _db.Members.FindAsync(request.MemberId)
+            ?? throw new InvalidOperationException($"Member {request.MemberId} does not exist.");
+
+        var email = (request.Email ?? member.Email)?.Trim();
+        if (string.IsNullOrWhiteSpace(email))
+            throw new InvalidOperationException(
+                "This member has no email address. Add an email before creating an invitation.");
+
+        var user = await _userManager.Users.FirstOrDefaultAsync(u => u.MemberId == request.MemberId);
+        if (user is null)
+            user = await CreateAccountAsync(member, email, request.Roles);
+
+        var now = DateTime.UtcNow;
+
+        // Re-issue: revoke any prior unused invitation so only one link is ever live.
+        var existing = await _db.UserInvitations
+            .Where(invitation => invitation.UserId == user.Id
+                              && invitation.UsedAt == null
+                              && invitation.RevokedAt == null)
+            .ToListAsync();
+        foreach (var invitation in existing)
+            invitation.RevokedAt = now;
+
+        var rawToken  = GenerateRawToken();
+        var expiresAt = now.AddDays(InvitationLifetimeDays);
+
+        _db.UserInvitations.Add(new UserInvitation
+        {
+            UserId    = user.Id,
+            TokenHash = _tokenService.HashToken(rawToken),
+            ExpiresAt = expiresAt,
+            CreatedAt = now,
+            CreatedBy = _currentUser.UserIdOrSystem,
+        });
+
+        await _db.SaveChangesAsync();
+
+        _audit.Write(
+            AuditActions.InvitationCreated, AuditCategories.Security, LogLevelEnum.Information,
+            entityName: nameof(AppUser), entityId: user.Id,
+            summary: $"Invitation link created for {user.Email}");
+
+        return new CreateInvitationResult { Token = rawToken, ExpiresAt = expiresAt };
+    }
+
+    /// <summary>Creates a passwordless login account linked to the member; mirrors UserManagementService.</summary>
+    private async Task<AppUser> CreateAccountAsync(Member member, string email, List<string>? roles)
+    {
+        if (await _userManager.FindByEmailAsync(email) is not null)
+            throw new InvalidOperationException($"Email '{email}' is already in use by another account.");
+
+        var user = new AppUser
+        {
+            UserName           = email,
+            Email              = email,
+            EmailConfirmed     = true,
+            MemberId           = member.Id,
+            LanguagePreference = member.LanguagePreference,
+            IsActive           = true,
+            CreatedAt          = DateTime.UtcNow,
+        };
+
+        // No-password overload: the member sets their own password via the invitation link.
+        var result = await _userManager.CreateAsync(user);
+        if (!result.Succeeded)
+            throw new InvalidOperationException(
+                string.Join("; ", result.Errors.Select(error => error.Description)));
+
+        var rolesToAssign = roles is { Count: > 0 } ? roles : new List<string> { "member" };
+        await _userManager.AddToRolesAsync(user, rolesToAssign);
+
+        return user;
+    }
+
+    // ── Validate ───────────────────────────────────────────────────────────────
+
+    public async Task<ValidateInvitationResult> ValidateAsync(string rawToken)
+    {
+        var invitation = await FindByRawTokenAsync(rawToken);
+        if (invitation is null || invitation.IsUsed || invitation.IsRevoked)
+            return new ValidateInvitationResult { Valid = false, Expired = false };
+        if (invitation.IsExpired)
+            return new ValidateInvitationResult { Valid = false, Expired = true };
+
+        var user = await _userManager.FindByIdAsync(invitation.UserId);
+        return new ValidateInvitationResult
+        {
+            Valid      = true,
+            Expired    = false,
+            Email      = user?.Email,
+            MemberName = await ResolveMemberNameAsync(user),
+        };
+    }
+
+    // ── Accept ───────────────────────────────────────────────────────────────
+
+    public async Task<(AppUser? User, string? Error)> AcceptAsync(string rawToken, string newPassword)
+    {
+        var invitation = await FindByRawTokenAsync(rawToken);
+        if (invitation is null || invitation.IsUsed || invitation.IsRevoked)
+            return (null, "This invitation link is invalid or has already been used.");
+        if (invitation.IsExpired)
+            return (null, "This invitation link has expired. Please ask for a new one.");
+
+        var user = await _userManager.FindByIdAsync(invitation.UserId);
+        if (user is null)
+            return (null, "The account for this invitation no longer exists.");
+
+        // Set the password — works whether or not one already exists, and enforces the policy.
+        var resetToken = await _userManager.GeneratePasswordResetTokenAsync(user);
+        var result     = await _userManager.ResetPasswordAsync(user, resetToken, newPassword);
+        if (!result.Succeeded)
+            return (null, string.Join(" ", result.Errors.Select(error => error.Description)));
+
+        invitation.UsedAt   = DateTime.UtcNow;
+        user.EmailConfirmed = true;
+        user.IsActive       = true;
+        await _userManager.UpdateAsync(user);
+        await _db.SaveChangesAsync();
+
+        _audit.Write(
+            AuditActions.InvitationAccepted, AuditCategories.Security, LogLevelEnum.Information,
+            entityName: nameof(AppUser), entityId: user.Id,
+            summary: $"Invitation accepted — password set for {user.Email}",
+            userId: user.Id, userEmail: user.Email);
+
+        return (user, null);
+    }
+
+    // ── Send email ───────────────────────────────────────────────────────────
+
+    public async Task SendEmailAsync(int memberId, string link)
+    {
+        var member = await _db.Members.FindAsync(memberId)
+            ?? throw new InvalidOperationException($"Member {memberId} does not exist.");
+
+        var name    = WebUtility.HtmlEncode(member.NickName ?? member.FirstName_en);
+        var safeLink = WebUtility.HtmlEncode(link);
+        var subject = "Your River Of Life Christian Church account invitation";
+        var htmlBody =
+            $"<p>Hi {name},</p>" +
+            "<p>You've been invited to set up your account for the River Of Life Christian Church portal.</p>" +
+            $"<p>Click the link below to set your password and sign in. This link expires in {InvitationLifetimeDays} days and can only be used once.</p>" +
+            $"<p><a href=\"{safeLink}\">Set your password and sign in</a></p>" +
+            "<p>If the button doesn't work, copy and paste this address into your browser:</p>" +
+            $"<p>{safeLink}</p>";
+
+        var result = await _emailService.SendAsync(new EmailMessage(
+            MemberIds: new[] { memberId },
+            Addresses: Array.Empty<string>(),
+            Subject:   subject,
+            HtmlBody:  htmlBody));
+
+        if (result.SentCount == 0)
+            throw new InvalidOperationException(
+                result.Failures.Count > 0
+                    ? $"Failed to send email: {result.Failures[0].Error}"
+                    : "No email address on file for this member.");
+    }
+
+    // ── Helpers ───────────────────────────────────────────────────────────────
+
+    private Task<UserInvitation?> FindByRawTokenAsync(string rawToken)
+    {
+        if (string.IsNullOrWhiteSpace(rawToken))
+            return Task.FromResult<UserInvitation?>(null);
+
+        var hash = _tokenService.HashToken(rawToken);
+        return _db.UserInvitations.FirstOrDefaultAsync(invitation => invitation.TokenHash == hash);
+    }
+
+    private async Task<string?> ResolveMemberNameAsync(AppUser? user)
+    {
+        if (user?.MemberId is not int memberId)
+            return null;
+
+        return await _db.Members
+            .Where(member => member.Id == memberId)
+            .Select(member => (member.NickName ?? member.FirstName_en) + " " + member.LastName_en)
+            .FirstOrDefaultAsync();
+    }
+
+    /// <summary>32 cryptographically-random bytes as a URL-safe base64 string.</summary>
+    private static string GenerateRawToken()
+    {
+        var bytes = RandomNumberGenerator.GetBytes(32);
+        return Convert.ToBase64String(bytes)
+            .Replace('+', '-')
+            .Replace('/', '_')
+            .TrimEnd('=');
+    }
+}

API/ROLAC.API/Services/MealAttendanceService.cs

@@ -82,6 +82,26 @@ public class MealAttendanceService : IMealAttendanceService
         return await ReadAsync(date);
     }
 
+    public async Task<AttendanceCountsDto> SetCountsAsync(DateOnly date, int adult, int youth, int kid)
+    {
+        // Single-editor back-office path, so a tracked load + SaveChanges is fine here; no need for the
+        // race-safe EnsureRowAsync + ExecuteUpdateAsync pattern, which the EF InMemory test provider can't run.
+        var row = await _db.MealAttendances.FirstOrDefaultAsync(a => a.AttendanceDate == date);
+        if (row is null)
+        {
+            row = new MealAttendance { AttendanceDate = date };
+            _db.MealAttendances.Add(row);
+        }
+
+        // Counts can never be negative; clamp before writing.
+        row.AdultCount = adult < 0 ? 0 : adult;
+        row.YouthCount = youth < 0 ? 0 : youth;
+        row.KidCount   = kid   < 0 ? 0 : kid;
+
+        await _db.SaveChangesAsync();
+        return ToDto(row);
+    }
+
     public async Task<IReadOnlyList<AttendanceCountsDto>> GetRangeAsync(DateOnly from, DateOnly to)
     {
         var rows = await _db.MealAttendances.AsNoTracking()

API/ROLAC.API/Services/MemberService.cs

@@ -38,6 +38,7 @@ public class MemberService : IMemberService
                 (m.NickName     != null && m.NickName.ToLower().Contains(s))     ||
                 (m.FirstName_zh != null && m.FirstName_zh.Contains(search))      ||
                 (m.LastName_zh  != null && m.LastName_zh.Contains(search))       ||
+                (m.Entity       != null && m.Entity.ToLower().Contains(s))       ||
                 (m.Email        != null && m.Email.ToLower().Contains(s)));
         }
 
@@ -74,6 +75,7 @@ public class MemberService : IMemberService
             NickName     = m.NickName,
             FirstName_zh = m.FirstName_zh,
             LastName_zh  = m.LastName_zh,
+            Entity       = m.Entity,
             Status       = m.Status,
             Email        = m.Email,
             PhoneCell    = m.PhoneCell,
@@ -105,6 +107,7 @@ public class MemberService : IMemberService
         {
             Id = m.Id, FirstName_en = m.FirstName_en, LastName_en = m.LastName_en,
             NickName = m.NickName, FirstName_zh = m.FirstName_zh, LastName_zh = m.LastName_zh,
+            Entity = m.Entity,
             Gender = m.Gender, DateOfBirth = m.DateOfBirth, BaptismDate = m.BaptismDate,
             BaptismChurch = m.BaptismChurch, Email = m.Email, PhoneCell = m.PhoneCell,
             PhoneHome = m.PhoneHome, Address = m.Address, City = m.City, State = m.State,
@@ -157,6 +160,7 @@ public class MemberService : IMemberService
     {
         FirstName_en = r.FirstName_en, LastName_en = r.LastName_en,
         NickName = r.NickName, FirstName_zh = r.FirstName_zh, LastName_zh = r.LastName_zh,
+        Entity = r.Entity,
         Gender = r.Gender, DateOfBirth = r.DateOfBirth, BaptismDate = r.BaptismDate,
         BaptismChurch = r.BaptismChurch, Email = r.Email, PhoneCell = r.PhoneCell,
         PhoneHome = r.PhoneHome, Address = r.Address, City = r.City, State = r.State,
@@ -169,6 +173,7 @@ public class MemberService : IMemberService
     {
         m.FirstName_en = r.FirstName_en; m.LastName_en = r.LastName_en;
         m.NickName = r.NickName; m.FirstName_zh = r.FirstName_zh; m.LastName_zh = r.LastName_zh;
+        m.Entity = r.Entity;
         m.Gender = r.Gender; m.DateOfBirth = r.DateOfBirth; m.BaptismDate = r.BaptismDate;
         m.BaptismChurch = r.BaptismChurch; m.Email = r.Email; m.PhoneCell = r.PhoneCell;
         m.PhoneHome = r.PhoneHome; m.Address = r.Address; m.City = r.City; m.State = r.State;

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();
+    }
 }

API/ROLAC.API/Services/Notifications/LineMessageChannel.cs

@@ -1,6 +1,5 @@
 using System.Net.Http.Headers;
 using System.Net.Http.Json;
-using Microsoft.Extensions.Options;
 
 namespace ROLAC.API.Services.Notifications;
 
@@ -11,12 +10,12 @@ public sealed class LineMessageChannel : IMessageChannel
     private const string ReplyUrl = "https://api.line.me/v2/bot/message/reply";
 
     private readonly HttpClient _http;
-    private readonly LineOptions _options;
+    private readonly INotificationSettingsService _settings;
 
-    public LineMessageChannel(HttpClient http, IOptions<LineOptions> options)
+    public LineMessageChannel(HttpClient http, INotificationSettingsService settings)
     {
         _http = http;
-        _options = options.Value;
+        _settings = settings;
     }
 
     public Task<MessageSendResult> PushToUserAsync(string externalId, string text, CancellationToken ct = default)
@@ -36,7 +35,8 @@ public sealed class LineMessageChannel : IMessageChannel
             {
                 Content = JsonContent.Create(payload),
             };
-            request.Headers.Authorization = new AuthenticationHeaderValue("Bearer", _options.ChannelAccessToken);
+            request.Headers.Authorization =
+                new AuthenticationHeaderValue("Bearer", _settings.GetLine().ChannelAccessToken);
 
             using var response = await _http.SendAsync(request, ct);
             if (response.IsSuccessStatusCode) return new MessageSendResult(true, null);

API/ROLAC.API/Services/Notifications/MailKitSmtpDispatcher.cs

@@ -1,21 +1,22 @@
 using MailKit.Net.Smtp;
 using MailKit.Security;
-using Microsoft.Extensions.Options;
 using MimeKit;
 
 namespace ROLAC.API.Services.Notifications;
 
-/// <summary>Sends a single email via MailKit using the configured SMTP server.</summary>
+/// <summary>Sends a single email via MailKit using the current (DB-backed) SMTP settings.</summary>
 public sealed class MailKitSmtpDispatcher : ISmtpDispatcher
 {
-    private readonly SmtpOptions _options;
+    private readonly INotificationSettingsService _settings;
 
-    public MailKitSmtpDispatcher(IOptions<SmtpOptions> options) => _options = options.Value;
+    public MailKitSmtpDispatcher(INotificationSettingsService settings) => _settings = settings;
 
     public async Task SendAsync(OutboundEmail email, CancellationToken ct = default)
     {
+        var options = _settings.GetSmtp();
+
         var message = new MimeMessage();
-        message.From.Add(new MailboxAddress(_options.FromName, _options.FromAddress));
+        message.From.Add(new MailboxAddress(options.FromName, options.FromAddress));
         message.To.Add(MailboxAddress.Parse(email.ToAddress));
         message.Subject = email.Subject;
 
@@ -28,10 +29,10 @@ public sealed class MailKitSmtpDispatcher : ISmtpDispatcher
         message.Body = builder.ToMessageBody();
 
         using var client = new SmtpClient();
-        var socketOptions = _options.UseSsl ? SecureSocketOptions.StartTls : SecureSocketOptions.Auto;
-        await client.ConnectAsync(_options.Host, _options.Port, socketOptions, ct);
-        if (!string.IsNullOrEmpty(_options.User))
-            await client.AuthenticateAsync(_options.User, _options.Password, ct);
+        var socketOptions = options.UseSsl ? SecureSocketOptions.StartTls : SecureSocketOptions.Auto;
+        await client.ConnectAsync(options.Host, options.Port, socketOptions, ct);
+        if (!string.IsNullOrEmpty(options.User))
+            await client.AuthenticateAsync(options.User, options.Password, ct);
         await client.SendAsync(message, ct);
         await client.DisconnectAsync(true, ct);
     }

API/ROLAC.API/Services/Notifications/NotificationSettingsService.cs

@@ -0,0 +1,98 @@
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Options;
+using ROLAC.API.Data;
+
+namespace ROLAC.API.Services.Notifications;
+
+/// <summary>
+/// Supplies the current SMTP/Line settings from the <c>NotificationSetting</c> singleton row,
+/// caching a snapshot in memory so send paths don't hit the DB on every message. Registered as a
+/// singleton; the Settings UI calls <see cref="Reload"/> after an edit so changes take effect
+/// without restarting the API. Falls back to the "Smtp"/"Line" appsettings sections if the row
+/// has not been seeded yet.
+/// </summary>
+public interface INotificationSettingsService
+{
+    SmtpOptions GetSmtp();
+    LineOptions GetLine();
+    void Reload();
+}
+
+public sealed class NotificationSettingsService : INotificationSettingsService
+{
+    private readonly IServiceScopeFactory _scopeFactory;
+    private readonly IOptions<SmtpOptions> _smtpFallback;
+    private readonly IOptions<LineOptions> _lineFallback;
+    private readonly object _gate = new();
+
+    private SmtpOptions? _smtp;
+    private LineOptions? _line;
+
+    public NotificationSettingsService(
+        IServiceScopeFactory scopeFactory,
+        IOptions<SmtpOptions> smtpFallback,
+        IOptions<LineOptions> lineFallback)
+    {
+        _scopeFactory = scopeFactory;
+        _smtpFallback = smtpFallback;
+        _lineFallback = lineFallback;
+    }
+
+    public SmtpOptions GetSmtp()
+    {
+        EnsureLoaded();
+        return _smtp!;
+    }
+
+    public LineOptions GetLine()
+    {
+        EnsureLoaded();
+        return _line!;
+    }
+
+    public void Reload()
+    {
+        lock (_gate)
+        {
+            _smtp = null;
+            _line = null;
+        }
+    }
+
+    private void EnsureLoaded()
+    {
+        lock (_gate)
+        {
+            if (_smtp is not null && _line is not null)
+                return;
+
+            using var scope = _scopeFactory.CreateScope();
+            var db = scope.ServiceProvider.GetRequiredService<AppDbContext>();
+            var row = db.NotificationSettings.AsNoTracking().OrderBy(s => s.Id).FirstOrDefault();
+
+            if (row is null)
+            {
+                // Not seeded yet — use the appsettings values so sends still work.
+                _smtp = _smtpFallback.Value;
+                _line = _lineFallback.Value;
+                return;
+            }
+
+            _smtp = new SmtpOptions
+            {
+                Host        = row.SmtpHost,
+                Port        = row.SmtpPort,
+                UseSsl      = row.SmtpUseSsl,
+                User        = row.SmtpUser,
+                Password    = row.SmtpPassword,
+                FromAddress = row.FromAddress,
+                FromName    = row.FromName,
+            };
+            _line = new LineOptions
+            {
+                ChannelAccessToken = row.LineChannelAccessToken,
+                ChannelSecret      = row.LineChannelSecret,
+            };
+        }
+    }
+}

API/ROLAC.API/Services/OfferingSessionService.cs

@@ -45,6 +45,11 @@ public class OfferingSessionService : IOfferingSessionService
             .Select(grp => new { Id = grp.Key, Count = grp.Count() })
             .ToDictionaryAsync(x => x.Id, x => x.Count);
 
+        var dates = rows.Select(r => r.SessionDate).ToList();
+        var attendance = await _db.MealAttendances.AsNoTracking()
+            .Where(a => dates.Contains(a.AttendanceDate))
+            .ToDictionaryAsync(a => a.AttendanceDate, a => a.AdultCount + a.YouthCount + a.KidCount);
+
         var items = rows.Select(s => new OfferingSessionListItemDto
         {
             Id = s.Id, SessionDate = s.SessionDate.ToString("yyyy-MM-dd"), Status = s.Status,
@@ -52,6 +57,7 @@ public class OfferingSessionService : IOfferingSessionService
             SystemTotal = s.SystemTotal, Difference = s.Difference,
             LineCount = counts.TryGetValue(s.Id, out var c) ? c : 0,
             HasProof = s.ProofPdfPath != null,
+            SundayAttendanceCount = attendance.TryGetValue(s.SessionDate, out var att) ? att : (int?)null,
         }).ToList();
 
         return new PagedResult<OfferingSessionListItemDto>

API/ROLAC.API/Services/SettingsService.cs

@@ -0,0 +1,115 @@
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Settings;
+using ROLAC.API.Entities;
+using ROLAC.API.Services.Notifications;
+
+namespace ROLAC.API.Services;
+
+public class SettingsService : ISettingsService
+{
+    private readonly AppDbContext _db;
+    private readonly INotificationSettingsService _notificationSettings;
+
+    public SettingsService(AppDbContext db, INotificationSettingsService notificationSettings)
+    {
+        _db = db;
+        _notificationSettings = notificationSettings;
+    }
+
+    public async Task<SiteSettingDto> GetSiteAsync()
+    {
+        var s = await GetOrCreateSiteAsync();
+        return new SiteSettingDto
+        {
+            SiteTitle       = s.SiteTitle,
+            SiteTitleZh     = s.SiteTitleZh,
+            DefaultLanguage = s.DefaultLanguage,
+            TimeZone        = s.TimeZone,
+            DateFormat      = s.DateFormat,
+            Currency        = s.Currency,
+        };
+    }
+
+    public async Task UpdateSiteAsync(UpdateSiteSettingRequest r)
+    {
+        var s = await GetOrCreateSiteAsync();
+        s.SiteTitle       = r.SiteTitle;
+        s.SiteTitleZh     = r.SiteTitleZh;
+        s.DefaultLanguage = r.DefaultLanguage;
+        s.TimeZone        = r.TimeZone;
+        s.DateFormat      = r.DateFormat;
+        s.Currency        = r.Currency;
+        await _db.SaveChangesAsync();
+    }
+
+    public async Task<NotificationSettingDto> GetNotificationAsync()
+    {
+        var n = await GetOrCreateNotificationAsync();
+        return new NotificationSettingDto
+        {
+            EnableEmail               = n.EnableEmail,
+            SmtpHost                  = n.SmtpHost,
+            SmtpPort                  = n.SmtpPort,
+            SmtpUseSsl                = n.SmtpUseSsl,
+            SmtpUser                  = n.SmtpUser,
+            FromAddress               = n.FromAddress,
+            FromName                  = n.FromName,
+            HasSmtpPassword           = !string.IsNullOrEmpty(n.SmtpPassword),
+            EnableLine                = n.EnableLine,
+            HasLineChannelAccessToken = !string.IsNullOrEmpty(n.LineChannelAccessToken),
+            HasLineChannelSecret      = !string.IsNullOrEmpty(n.LineChannelSecret),
+            // WebhookUrl is filled by the controller (needs the request host).
+        };
+    }
+
+    public async Task UpdateNotificationAsync(UpdateNotificationSettingRequest r)
+    {
+        var n = await GetOrCreateNotificationAsync();
+        n.EnableEmail = r.EnableEmail;
+        n.SmtpHost    = r.SmtpHost;
+        n.SmtpPort    = r.SmtpPort;
+        n.SmtpUseSsl  = r.SmtpUseSsl;
+        n.SmtpUser    = r.SmtpUser;
+        n.FromAddress = r.FromAddress ?? "";
+        n.FromName    = r.FromName ?? "";
+        n.EnableLine  = r.EnableLine;
+
+        // Secrets are write-only: a blank value means "keep what's stored".
+        if (!string.IsNullOrWhiteSpace(r.SmtpPassword))
+            n.SmtpPassword = r.SmtpPassword;
+        if (!string.IsNullOrWhiteSpace(r.LineChannelAccessToken))
+            n.LineChannelAccessToken = r.LineChannelAccessToken;
+        if (!string.IsNullOrWhiteSpace(r.LineChannelSecret))
+            n.LineChannelSecret = r.LineChannelSecret;
+
+        await _db.SaveChangesAsync();
+
+        // Drop the cached snapshot so the new values are used on the next send — no restart needed.
+        _notificationSettings.Reload();
+    }
+
+    private async Task<SiteSetting> GetOrCreateSiteAsync()
+    {
+        var s = await _db.SiteSettings.OrderBy(x => x.Id).FirstOrDefaultAsync();
+        if (s is null)
+        {
+            s = new SiteSetting { SiteTitle = "Church" };
+            _db.SiteSettings.Add(s);
+            await _db.SaveChangesAsync();
+        }
+        return s;
+    }
+
+    private async Task<NotificationSetting> GetOrCreateNotificationAsync()
+    {
+        var n = await _db.NotificationSettings.OrderBy(x => x.Id).FirstOrDefaultAsync();
+        if (n is null)
+        {
+            n = new NotificationSetting();
+            _db.NotificationSettings.Add(n);
+            await _db.SaveChangesAsync();
+        }
+        return n;
+    }
+}

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';
@@ -19,16 +20,21 @@ 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';
 import { AuditLogsPageComponent } from './features/logging/pages/audit-logs-page/audit-logs-page.component';
 import { AccountSettingsPageComponent } from './features/account/pages/account-settings-page/account-settings-page.component';
+import { AcceptInvitationComponent } from './features/accept-invitation/accept-invitation.component';
 
 export const routes: Routes = [
     // Public routes
     { path: 'login', component: LoginPage },
 
+    // Public first-login page — member sets their own password from a secret invitation link.
+    { path: 'accept-invitation', component: AcceptInvitationComponent },
+
     // Public Sunday meal attendance counter — no login required (volunteers on phones).
     { path: 'attendance', component: AttendanceCounterPageComponent },
 
@@ -61,6 +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,
@@ -192,6 +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',
@@ -31,6 +32,7 @@ export const PermissionModules = {
     Permissions:       'Permissions',
     SystemLogs:        'SystemLogs',
     AuditLogs:         'AuditLogs',
+    Settings:          'Settings',
 } as const;
 
 /** A required permission, used in route data and the *appHasPermission directive. */

APP/src/app/features/accept-invitation/accept-invitation.component.ts

@@ -0,0 +1,158 @@
+import { Component, OnInit } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormBuilder, FormGroup, Validators, ReactiveFormsModule } from '@angular/forms';
+import { ActivatedRoute, Router } from '@angular/router';
+import { InputsModule } from '@progress/kendo-angular-inputs';
+import { LabelModule } from '@progress/kendo-angular-label';
+import { ButtonsModule } from '@progress/kendo-angular-buttons';
+import { IndicatorsModule } from '@progress/kendo-angular-indicators';
+import { AuthService } from '../../shared/services/auth.service';
+import {
+  passwordStrengthValidator,
+  passwordMatchValidator,
+} from '../account/validators/password.validators';
+
+type Step = 'loading' | 'invalid' | 'form';
+
+@Component({
+  selector: 'app-accept-invitation',
+  standalone: true,
+  imports: [
+    CommonModule, ReactiveFormsModule,
+    InputsModule, LabelModule, ButtonsModule, IndicatorsModule,
+  ],
+  template: `
+<div class="min-h-screen flex items-center justify-center p-4">
+  <div class="w-full max-w-md rounded-lg border border-gray-200 bg-white p-6 shadow-sm">
+
+    <h1 class="text-xl font-semibold mb-1">River Of Life Christian Church</h1>
+
+    <!-- Validating the link -->
+    <ng-container *ngIf="step === 'loading'">
+      <div class="text-center py-6">
+        <kendo-loader></kendo-loader>
+        <p class="mt-2 text-gray-600">Checking your invitation…</p>
+      </div>
+    </ng-container>
+
+    <!-- Invalid / expired link -->
+    <ng-container *ngIf="step === 'invalid'">
+      <p class="text-base font-medium mb-2">This invitation can't be used</p>
+      <p class="text-gray-600 mb-4">{{ invalidMessage }}</p>
+      <button kendoButton themeColor="primary" (click)="goToLogin()">Go to sign in</button>
+    </ng-container>
+
+    <!-- Set password form -->
+    <ng-container *ngIf="step === 'form'">
+      <p class="text-gray-600 mb-4">
+        Welcome<span *ngIf="memberName">, <strong>{{ memberName }}</strong></span>. Set a password to
+        finish creating your account and sign in.
+      </p>
+
+      <form [formGroup]="form" class="k-form k-form-vertical" (ngSubmit)="onSubmit()">
+        <div class="grid grid-cols-1 gap-y-3">
+
+          <kendo-formfield>
+            <kendo-label text="New Password *"></kendo-label>
+            <kendo-textbox formControlName="newPassword" type="password" [clearButton]="false"></kendo-textbox>
+            <kendo-formerror *ngIf="form.get('newPassword')?.errors?.['required']">Required.</kendo-formerror>
+            <kendo-formerror *ngIf="form.get('newPassword')?.errors?.['passwordStrength']">
+              Must be at least 8 characters with an uppercase letter, a lowercase letter,
+              a digit, and a special character.
+            </kendo-formerror>
+          </kendo-formfield>
+
+          <kendo-formfield>
+            <kendo-label text="Confirm Password *"></kendo-label>
+            <kendo-textbox formControlName="confirmPassword" type="password" [clearButton]="false"></kendo-textbox>
+            <kendo-formerror *ngIf="form.get('confirmPassword')?.errors?.['required']">Required.</kendo-formerror>
+            <kendo-formerror *ngIf="form.errors?.['mismatch'] && form.get('confirmPassword')?.touched">
+              Passwords do not match.
+            </kendo-formerror>
+          </kendo-formfield>
+
+          <p *ngIf="errorMessage" class="k-color-error">{{ errorMessage }}</p>
+
+          <div class="mt-2">
+            <button kendoButton themeColor="primary" type="submit" [disabled]="form.invalid || submitting">
+              <span *ngIf="submitting">…</span>
+              Set password &amp; sign in
+            </button>
+          </div>
+
+        </div>
+      </form>
+    </ng-container>
+
+  </div>
+</div>
+  `,
+})
+export class AcceptInvitationComponent implements OnInit {
+  step: Step = 'loading';
+  form: FormGroup;
+  submitting = false;
+  memberName: string | null = null;
+  invalidMessage = 'This invitation link is invalid or has already been used.';
+  errorMessage = '';
+
+  private token = '';
+
+  constructor(
+    private fb: FormBuilder,
+    private auth: AuthService,
+    private route: ActivatedRoute,
+    private router: Router,
+  ) {
+    this.form = this.fb.group(
+      {
+        newPassword:     ['', [Validators.required, passwordStrengthValidator()]],
+        confirmPassword: ['', [Validators.required]],
+      },
+      { validators: passwordMatchValidator() },
+    );
+  }
+
+  ngOnInit(): void {
+    this.token = this.route.snapshot.queryParamMap.get('token') ?? '';
+    if (!this.token) {
+      this.step = 'invalid';
+      return;
+    }
+
+    this.auth.validateInvitation(this.token).subscribe({
+      next: (result) => {
+        if (result.valid) {
+          this.memberName = result.memberName ?? null;
+          this.step = 'form';
+        } else {
+          this.invalidMessage = result.expired
+            ? 'This invitation link has expired. Please ask for a new one.'
+            : 'This invitation link is invalid or has already been used.';
+          this.step = 'invalid';
+        }
+      },
+      error: () => { this.step = 'invalid'; },
+    });
+  }
+
+  onSubmit(): void {
+    if (this.form.invalid) { this.form.markAllAsTouched(); return; }
+    this.submitting = true;
+    this.errorMessage = '';
+
+    this.auth.acceptInvitation(this.token, this.form.value.newPassword).subscribe({
+      next: () => {
+        this.router.navigate(['/user-portal/dashboard']);
+      },
+      error: (err) => {
+        this.errorMessage = err.error?.message ?? 'Could not set your password. The link may have expired.';
+        this.submitting = false;
+      },
+    });
+  }
+
+  goToLogin(): void {
+    this.router.navigate(['/login']);
+  }
+}

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

@@ -45,7 +45,8 @@ export interface CheckDetailDto extends CheckListItemDto {
 }
 
 export interface ChurchProfileDto {
-  id: number; name: string; address: string | null; city: string | null;
+  id: number; name: string; nameZh: string | null; phone: string | null;
+  email: string | null; website: string | null; address: string | null; city: string | null;
   state: string | null; zipCode: string | null; bankName: string | null;
   bankAccountNumber: string | null; bankRoutingNumber: string | null; nextCheckNumber: number;
 }

APP/src/app/features/disbursement/pages/church-profile-page/church-profile-page.component.html

@@ -1,10 +1,30 @@
 <div class="page">
-  <div *ngIf="model" class="max-w-3xl">
+  <kendo-tabstrip>
+    <!-- ── Tab 1: Church Info (existing ChurchProfile permission) ──────────── -->
+    <kendo-tabstrip-tab title="Church Info / 教會資料" [selected]="true">
+      <ng-template kendoTabContent>
+        <div *ngIf="model" class="max-w-3xl pt-4">
           <div class="grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
-      <label class="flex flex-col gap-1 md:col-span-2">
+            <label class="flex flex-col gap-1">
               Church Name / 教會名稱
               <kendo-textbox [(ngModel)]="model.name"></kendo-textbox>
             </label>
+            <label class="flex flex-col gap-1">
+              Church Name (ZH) / 教會名稱（中）
+              <kendo-textbox [(ngModel)]="model.nameZh"></kendo-textbox>
+            </label>
+            <label class="flex flex-col gap-1">
+              Phone / 電話
+              <kendo-textbox [(ngModel)]="model.phone"></kendo-textbox>
+            </label>
+            <label class="flex flex-col gap-1">
+              Email / 電子郵件
+              <kendo-textbox [(ngModel)]="model.email"></kendo-textbox>
+            </label>
+            <label class="flex flex-col gap-1 md:col-span-2">
+              Website / 網站
+              <kendo-textbox [(ngModel)]="model.website" placeholder="https://"></kendo-textbox>
+            </label>
             <label class="flex flex-col gap-1 md:col-span-2">
               Address / 地址
               <kendo-textbox [(ngModel)]="model.address"></kendo-textbox>
@@ -46,4 +66,21 @@
             <span class="text-sm" style="color:#065f46;">{{ savedMsg }}</span>
           </div>
         </div>
+      </ng-template>
+    </kendo-tabstrip-tab>
+
+    <!-- ── Tab 2: Site Settings (Settings permission) ─────────────────────── -->
+    <kendo-tabstrip-tab title="Site Settings / 網站設定" *appHasPermission="settingsPermission">
+      <ng-template kendoTabContent>
+        <app-site-settings-tab></app-site-settings-tab>
+      </ng-template>
+    </kendo-tabstrip-tab>
+
+    <!-- ── Tab 3: Notification Settings (Settings permission) ─────────────── -->
+    <kendo-tabstrip-tab title="Notifications / 通知設定" *appHasPermission="settingsPermission">
+      <ng-template kendoTabContent>
+        <app-notification-settings-tab></app-notification-settings-tab>
+      </ng-template>
+    </kendo-tabstrip-tab>
+  </kendo-tabstrip>
 </div>

APP/src/app/features/disbursement/pages/church-profile-page/church-profile-page.component.ts

@@ -3,13 +3,21 @@ import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
 import { ButtonsModule } from '@progress/kendo-angular-buttons';
 import { InputsModule } from '@progress/kendo-angular-inputs';
+import { LayoutModule } from '@progress/kendo-angular-layout';
 import { DisbursementApiService } from '../../services/disbursement-api.service';
 import { ChurchProfileDto } from '../../models/disbursement.model';
+import { HasPermissionDirective } from '../../../../core/directives/has-permission.directive';
+import { PermissionModules } from '../../../../core/models/permission.model';
+import { SiteSettingsTabComponent } from '../../../settings/components/site-settings-tab/site-settings-tab.component';
+import { NotificationSettingsTabComponent } from '../../../settings/components/notification-settings-tab/notification-settings-tab.component';
 
 @Component({
   selector: 'app-church-profile-page',
   standalone: true,
-  imports: [CommonModule, FormsModule, ButtonsModule, InputsModule],
+  imports: [
+    CommonModule, FormsModule, ButtonsModule, InputsModule, LayoutModule,
+    HasPermissionDirective, SiteSettingsTabComponent, NotificationSettingsTabComponent,
+  ],
   templateUrl: './church-profile-page.component.html',
 })
 export class ChurchProfilePageComponent implements OnInit {
@@ -17,6 +25,9 @@ export class ChurchProfilePageComponent implements OnInit {
   saving = false;
   savedMsg = '';
 
+  /** Settings module gates the Site / Notification tabs. */
+  readonly settingsPermission = { module: PermissionModules.Settings, action: 'read' as const };
+
   constructor(private api: DisbursementApiService) {}
 
   ngOnInit(): void {

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/giving/components/member-quick-add-dialog/member-quick-add-dialog.component.html

@@ -2,8 +2,10 @@
   <div class="grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
     <label class="flex flex-col gap-1">First name (EN) *<kendo-textbox [(ngModel)]="firstName_en"></kendo-textbox></label>
     <label class="flex flex-col gap-1">Last name (EN) *<kendo-textbox [(ngModel)]="lastName_en"></kendo-textbox></label>
+    <label class="flex flex-col gap-1 md:col-span-2">暱稱 · Nick name<kendo-textbox [(ngModel)]="nickName"></kendo-textbox></label>
     <label class="flex flex-col gap-1">名 (中)<kendo-textbox [(ngModel)]="firstName_zh"></kendo-textbox></label>
     <label class="flex flex-col gap-1">姓 (中)<kendo-textbox [(ngModel)]="lastName_zh"></kendo-textbox></label>
+    <label class="flex flex-col gap-1 md:col-span-2">公司行號 · Company<kendo-textbox [(ngModel)]="entity"></kendo-textbox></label>
     <label class="flex flex-col gap-1 md:col-span-2">Cell phone<kendo-textbox [(ngModel)]="phoneCell"></kendo-textbox></label>
   </div>
   <kendo-dialog-actions>

APP/src/app/features/giving/components/member-quick-add-dialog/member-quick-add-dialog.component.ts

@@ -19,8 +19,10 @@ export class MemberQuickAddDialogComponent {
 
   firstName_en = '';
   lastName_en = '';
+  nickName: string | null = null;
   firstName_zh: string | null = null;
   lastName_zh: string | null = null;
+  entity: string | null = null;
   phoneCell: string | null = null;
   saving = false;
 
@@ -32,9 +34,10 @@ export class MemberQuickAddDialogComponent {
     const req: CreateMemberRequest = {
       firstName_en: this.firstName_en,
       lastName_en: this.lastName_en,
-      nickName: null,
+      nickName: this.nickName,
       firstName_zh: this.firstName_zh,
       lastName_zh: this.lastName_zh,
+      entity: this.entity,
       gender: null,
       dateOfBirth: null,
       baptismDate: null,
@@ -60,9 +63,10 @@ export class MemberQuickAddDialogComponent {
           id,
           firstName_en: this.firstName_en,
           lastName_en: this.lastName_en,
-          nickName: null,
+          nickName: this.nickName,
           firstName_zh: this.firstName_zh,
           lastName_zh: this.lastName_zh,
+          entity: this.entity,
           status: 'Visitor',
           email: null,
           phoneCell: this.phoneCell,

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

@@ -114,6 +114,7 @@ export interface OfferingSessionListItemDto {
   difference: number;
   lineCount: number;
   hasProof: boolean;
+  sundayAttendanceCount?: number | null;
 }
 
 /** A row held in the client-side batch buffer before submit. */
@@ -129,6 +130,7 @@ export interface MemberTypeaheadDto {
   nickName: string | null;
   firstName_en: string;
   lastName_en: string;
+  entity: string | null;
 }
 /** A day's session as the mobile page sees it. */
 export interface OfferingEntrySummaryDto {
@@ -158,6 +160,7 @@ export interface QuickAddMemberRequest {
   nickName: string | null;
   firstName_zh: string | null;
   lastName_zh: string | null;
+  entity: string | null;
   phoneCell: string | null;
 }
 /** Returned from append + broadcast over the OfferingEntryHub. */

APP/src/app/features/giving/pages/offering-entry-mobile-page/offering-entry-mobile-page.component.html

@@ -130,6 +130,10 @@
         <label class="oe__label">中文姓 · Chinese last name</label>
         <kendo-textbox class="oe__control" [(ngModel)]="quickAdd.lastName_zh" size="large"></kendo-textbox>
       </div>
+      <div class="oe__field">
+        <label class="oe__label">公司行號 · Company</label>
+        <kendo-textbox class="oe__control" [(ngModel)]="quickAdd.entity" size="large"></kendo-textbox>
+      </div>
       <div class="oe__field">
         <label class="oe__label">手機 · Cell phone</label>
         <kendo-textbox class="oe__control" [(ngModel)]="quickAdd.phoneCell" size="large"></kendo-textbox>

APP/src/app/features/giving/pages/offering-entry-mobile-page/offering-entry-mobile-page.component.ts

@@ -151,10 +151,11 @@ export class OfferingEntryMobilePageComponent implements OnInit, OnDestroy {
   // is no nick name (or it's the same as the legal first name).
   private giverLabel(m: MemberTypeaheadDto): string {
     const legal = `${m.firstName_en} ${m.lastName_en}`.trim();
-    if (m.nickName && m.nickName !== m.firstName_en) {
-      return `${m.nickName} ${m.lastName_en} (${legal})`;
-    }
-    return legal;
+    const base = (m.nickName && m.nickName !== m.firstName_en)
+      ? `${m.nickName} ${m.lastName_en} (${legal})`
+      : legal;
+    // Append the company / business name so a company-check giver is unambiguous.
+    return m.entity ? `${base} · ${m.entity}` : base;
   }
 
   onMemberSelected(id: number | null): void {
@@ -206,6 +207,7 @@ export class OfferingEntryMobilePageComponent implements OnInit, OnDestroy {
       nickName: this.trimToNull(this.quickAdd.nickName),
       firstName_zh: this.trimToNull(this.quickAdd.firstName_zh),
       lastName_zh: this.trimToNull(this.quickAdd.lastName_zh),
+      entity: this.trimToNull(this.quickAdd.entity),
       phoneCell: this.trimToNull(this.quickAdd.phoneCell),
     };
     this.api.quickAddMember(request).subscribe({
@@ -229,7 +231,7 @@ export class OfferingEntryMobilePageComponent implements OnInit, OnDestroy {
   private blankQuickAdd(): QuickAddMemberRequest {
     return {
       firstName_en: '', lastName_en: '', nickName: null,
-      firstName_zh: null, lastName_zh: null, phoneCell: null,
+      firstName_zh: null, lastName_zh: null, entity: null, phoneCell: null,
     };
   }
 

APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.html

@@ -36,7 +36,7 @@
         <span class="card__zh">最近的奉獻紀錄</span>
       </div>
 
-      <kendo-grid class="lined" [data]="sessions">
+      <kendo-grid class="lined clickable-rows" [data]="sessions" (cellClick)="onSessionCellClick($event)">
         <kendo-grid-column field="sessionDate" title="Date" [width]="120"></kendo-grid-column>
         <kendo-grid-column title="Status" [width]="130">
           <ng-template kendoGridCellTemplate let-s>
@@ -44,6 +44,9 @@
           </ng-template>
         </kendo-grid-column>
         <kendo-grid-column field="lineCount" title="Lines" [width]="80"></kendo-grid-column>
+        <kendo-grid-column title="Attendance · 主日人數" [width]="140">
+          <ng-template kendoGridCellTemplate let-s>{{ s.sundayAttendanceCount ?? '—' }}</ng-template>
+        </kendo-grid-column>
         <kendo-grid-column title="Proof" [width]="70">
           <ng-template kendoGridCellTemplate let-s>
             <span *ngIf="s.hasProof" title="Paper proof attached · 已附證明">📎</span>
@@ -51,15 +54,12 @@
         </kendo-grid-column>
         <kendo-grid-column field="systemTotal" title="System" [width]="120" format="c2"></kendo-grid-column>
         <kendo-grid-column field="difference" title="Diff" [width]="110" format="c2"></kendo-grid-column>
-        <kendo-grid-column title="" [width]="110">
-          <ng-template kendoGridCellTemplate let-s>
-            <button kendoButton fillMode="flat" themeColor="primary" (click)="openView(s)">View</button>
-          </ng-template>
-        </kendo-grid-column>
         <ng-template kendoGridNoRecordsTemplate>
           <div class="empty">No sessions yet — pick a date above to start.<br><span>尚無紀錄 — 選擇上方日期開始</span></div>
         </ng-template>
       </kendo-grid>
+      <kendo-contextmenu #sessionMenu [items]="sessionMenuItems" (select)="onSessionMenuSelect($event)"></kendo-contextmenu>
+      <div class="hint-text-sm">點一列檢視 · 右鍵修改主日人數 / Click a row to view · right-click to edit attendance</div>
     </section>
   </ng-container>
 
@@ -306,4 +306,25 @@
 
   <app-member-quick-add-dialog *ngIf="showQuickAdd" (created)="onMemberQuickCreated($event)"
     (cancelled)="showQuickAdd = false"></app-member-quick-add-dialog>
+
+  <!-- ============================ EDIT SUNDAY ATTENDANCE ============================ -->
+  <kendo-dialog *ngIf="attDialogOpen" title="修改主日參加人數 · Edit Sunday Attendance"
+    (close)="attDialogOpen = false" [width]="440" [maxWidth]="'95vw'">
+    <div class="grid grid-cols-1 md:grid-cols-3 gap-x-4 gap-y-3">
+      <label class="flex flex-col gap-1">成人 Adult
+        <kendo-numerictextbox [(ngModel)]="attForm.adult" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
+      </label>
+      <label class="flex flex-col gap-1">青年 Youth
+        <kendo-numerictextbox [(ngModel)]="attForm.youth" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
+      </label>
+      <label class="flex flex-col gap-1">兒童 Kid
+        <kendo-numerictextbox [(ngModel)]="attForm.kid" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
+      </label>
+    </div>
+    <div class="att-total">總數 Total: {{ attTotal }}</div>
+    <kendo-dialog-actions>
+      <button kendoButton (click)="attDialogOpen = false">Cancel</button>
+      <button kendoButton themeColor="primary" [disabled]="attSaving" (click)="saveAttendance()">Save</button>
+    </kendo-dialog-actions>
+  </kendo-dialog>
 </div>

APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.scss

@@ -233,3 +233,13 @@
 @media (prefers-reduced-motion: reduce) {
   .rise { animation: none; opacity: 1; transform: none; }
 }
+
+.clickable-rows {
+  .k-grid-table tr { cursor: pointer; }
+}
+
+.att-total {
+  margin-top: 0.75rem;
+  font-weight: 600;
+  text-align: right;
+}

APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.ts

@@ -1,14 +1,16 @@
-import { Component, OnDestroy, OnInit } from '@angular/core';
+import { Component, OnDestroy, OnInit, ViewChild } from '@angular/core';
 import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
 import { Observable, Subject, from, of, map, switchMap, takeUntil } from 'rxjs';
 import { buildProofPdf } from '../../services/proof-pdf.builder';
-import { GridModule } from '@progress/kendo-angular-grid';
+import { GridModule, CellClickEvent } from '@progress/kendo-angular-grid';
 import { InputsModule } from '@progress/kendo-angular-inputs';
 import { ButtonsModule } from '@progress/kendo-angular-buttons';
 import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
 import { DateInputsModule } from '@progress/kendo-angular-dateinputs';
 import { DialogsModule } from '@progress/kendo-angular-dialog';
+import { ContextMenuModule, ContextMenuComponent, ContextMenuSelectEvent } from '@progress/kendo-angular-menu';
+import { MealAttendanceApiService } from '../../../meal-attendance/services/meal-attendance-api.service';
 import { OfferingSessionApiService } from '../../services/offering-session-api.service';
 import { OfferingEntrySignalrService } from '../../services/offering-entry-signalr.service';
 import { GivingCategoryApiService } from '../../services/giving-category-api.service';
@@ -30,7 +32,7 @@ type PageMode = 'landing' | 'workspace' | 'view';
   standalone: true,
   imports: [
     CommonModule, FormsModule, GridModule, InputsModule, ButtonsModule,
-    DropDownsModule, DateInputsModule, DialogsModule, MemberQuickAddDialogComponent,
+    DropDownsModule, DateInputsModule, DialogsModule, ContextMenuModule, MemberQuickAddDialogComponent,
   ],
   templateUrl: './offering-session-page.component.html',
   styleUrls: ['./offering-session-page.component.scss'],
@@ -74,12 +76,25 @@ export class OfferingSessionPageComponent implements OnInit, OnDestroy {
   viewSession: OfferingSessionDto | null = null;
   confirmReopenOpen = false;
 
+  // Right-click actions on a Recent Sessions row.
+  @ViewChild('sessionMenu') sessionMenu!: ContextMenuComponent;
+  readonly sessionMenuItems = [{ text: 'View / 檢視' }, { text: '修改主日人數' }];
+  private contextSession: OfferingSessionListItemDto | null = null;
+
+  // Edit Sunday attendance dialog.
+  attDialogOpen = false;
+  attSaving = false;
+  private attDate: string | null = null;            // yyyy-MM-dd of the session being edited
+  attForm = { adult: 0, youth: 0, kid: 0 };
+  get attTotal(): number { return this.attForm.adult + this.attForm.youth + this.attForm.kid; }
+
   constructor(
     private api: OfferingSessionApiService,
     private categoryApi: GivingCategoryApiService,
     private memberApi: MemberApiService,
     private signalr: OfferingEntrySignalrService,
-  ) {}
+    private mealAttendanceApi: MealAttendanceApiService,
+  ) { }
 
   ngOnInit(): void {
     this.categoryApi.getAll(false).subscribe(c => {
@@ -162,6 +177,55 @@ export class OfferingSessionPageComponent implements OnInit, OnDestroy {
     this.api.getPaged(1, 20).subscribe(r => this.sessions = r.items);
   }
 
+  // Left-click anywhere on a row opens it; right-click opens the actions menu.
+  onSessionCellClick(event: CellClickEvent): void {
+    if (event.type === 'contextmenu') {
+      event.originalEvent.preventDefault();
+      this.contextSession = event.dataItem;
+      this.sessionMenu.show({ left: event.originalEvent.pageX, top: event.originalEvent.pageY });
+    } else {
+      this.openView(event.dataItem);
+    }
+  }
+
+  onSessionMenuSelect(event: ContextMenuSelectEvent): void {
+    const session = this.contextSession;
+    if (!session) return;
+    if (event.item.text === 'View / 檢視') this.openView(session);
+    else if (event.item.text === '修改主日人數') this.openAttendanceEdit(session);
+  }
+
+  // Open the attendance editor, prefilling the three age groups from the existing row (zeros if none).
+  openAttendanceEdit(session: OfferingSessionListItemDto): void {
+    this.attDate = session.sessionDate;
+    this.attForm = { adult: 0, youth: 0, kid: 0 };
+    this.attSaving = false;
+    this.attDialogOpen = true;
+    this.mealAttendanceApi.getRange(session.sessionDate, session.sessionDate).subscribe(rows => {
+      const row = rows[0];
+      if (row) this.attForm = { adult: row.adult, youth: row.youth, kid: row.kid };
+    });
+  }
+
+  saveAttendance(): void {
+    if (!this.attDate) return;
+    const date = this.attDate;
+    this.attSaving = true;
+    this.mealAttendanceApi.setCounts(date, this.attForm).subscribe({
+      next: counts => {
+        const total = counts.adult + counts.youth + counts.kid;
+        const row = this.sessions.find(s => s.sessionDate === date);
+        if (row) row.sundayAttendanceCount = total;
+        this.attDialogOpen = false;
+        this.attSaving = false;
+      },
+      error: (err: { error?: { message?: string } }) => {
+        this.attSaving = false;
+        alert(err?.error?.message ?? 'Save failed.');
+      },
+    });
+  }
+
   // ── Flow: landing → workspace / view ──────────────────────────────────────
 
   /** Free date chosen on the landing screen — begin a brand-new session. */
@@ -275,7 +339,7 @@ export class OfferingSessionPageComponent implements OnInit, OnDestroy {
   clearAnonymous(): void {
     this.entry.isAnonymous = false;
   }
-
+  lastAddedLine: OfferingBufferLine | null = null;
   addLine(): void {
     if (this.entry.amount <= 0) return;
     if (this.entry.paymentMethod === 'Check' && !this.entry.checkNumber) return;
@@ -287,6 +351,7 @@ export class OfferingSessionPageComponent implements OnInit, OnDestroy {
     };
     if (this.editingIndex !== null) { this.buffer[this.editingIndex] = line; this.editingIndex = null; }
     else { this.buffer = [...this.buffer, line]; }
+    this.lastAddedLine = line;
     this.resetEntry();
   }
 
@@ -439,7 +504,7 @@ export class OfferingSessionPageComponent implements OnInit, OnDestroy {
 
   private blankEntry(): OfferingBufferLine {
     return {
-      memberId: null, givingCategoryId: 0, amount: 0, paymentMethod: 'Cash',
+      memberId: null, givingCategoryId: this.lastAddedLine?.givingCategoryId, amount: 0, paymentMethod: this.lastAddedLine?.paymentMethod ?? 'Cash',
       checkNumber: null, zelleReferenceCode: null, payPalTransactionId: null,
       isAnonymous: false, notes: null, memberName: null, categoryName: '',
     };

APP/src/app/features/meal-attendance/services/meal-attendance-api.service.ts

@@ -22,4 +22,9 @@ export class MealAttendanceApiService {
     const params = new HttpParams().set('from', from).set('to', to);
     return this.http.get<AttendanceCounts[]>(this.endpoint, { params });
   }
+
+  /** Overwrite a specific Sunday's counts (back-office editor). */
+  setCounts(date: string, counts: { adult: number; youth: number; kid: number }): Observable<AttendanceCounts> {
+    return this.http.put<AttendanceCounts>(`${this.endpoint}/${date}`, counts);
+  }
 }

APP/src/app/features/members/components/invitation-dialog/invitation-dialog.component.html

@@ -0,0 +1,60 @@
+<kendo-dialog title="Invitation Link" (close)="onClose()" [width]="560" [maxWidth]="'95vw'" [maxHeight]="'90vh'">
+
+  <!-- Ask for an email when the member has none on file -->
+  <ng-container *ngIf="step === 'needEmail'">
+    <p class="k-mb-4">
+      Create a first-login invitation for <strong>{{ memberName }}</strong>.
+      This member has no email on file — enter one to use as their login.
+    </p>
+
+    <form [formGroup]="emailForm" (ngSubmit)="generate()" class="k-form k-form-vertical">
+      <kendo-formfield>
+        <kendo-label text="Login Email *"></kendo-label>
+        <kendo-textbox formControlName="email"></kendo-textbox>
+        <kendo-formerror *ngIf="emailForm.get('email')?.errors?.['required']">Email is required.</kendo-formerror>
+        <kendo-formerror *ngIf="emailForm.get('email')?.errors?.['email']">Invalid email address.</kendo-formerror>
+      </kendo-formfield>
+    </form>
+
+    <p *ngIf="errorMessage" class="k-color-error k-mt-3">{{ errorMessage }}</p>
+
+    <kendo-dialog-actions>
+      <button kendoButton (click)="onClose()">Cancel</button>
+      <button kendoButton themeColor="primary" (click)="generate()">Create Link</button>
+    </kendo-dialog-actions>
+  </ng-container>
+
+  <!-- Generating spinner -->
+  <ng-container *ngIf="step === 'generating'">
+    <div class="k-text-center k-p-4">
+      <kendo-loader></kendo-loader>
+      <p class="k-mt-2">Creating invitation link…</p>
+    </div>
+  </ng-container>
+
+  <!-- Ready — show link to copy / email -->
+  <ng-container *ngIf="step === 'ready'">
+    <p class="k-mb-3">
+      Send this link to <strong>{{ memberName }}</strong>. They'll set their own password and sign in.
+    </p>
+
+    <div class="k-d-flex k-gap-2 k-align-items-center k-mb-2">
+      <kendo-textbox [value]="link" [readonly]="true" style="flex: 1"></kendo-textbox>
+      <button kendoButton (click)="copyLink()">{{ copied ? 'Copied!' : 'Copy' }}</button>
+    </div>
+
+    <p class="k-font-size-sm k-mb-3">
+      Single use — expires {{ expiresAt | date:'medium' }}.
+    </p>
+
+    <button kendoButton themeColor="info" (click)="sendEmail()" [disabled]="isSending">
+      <span *ngIf="isSending">…</span>
+      Send via email
+    </button>
+
+    <kendo-dialog-actions>
+      <button kendoButton themeColor="primary" (click)="onClose()">Done</button>
+    </kendo-dialog-actions>
+  </ng-container>
+
+</kendo-dialog>