docs: implementation plan for sub-project A (Form 990 functional expenses)
17 TDD tasks: Form990ExpenseLine catalog + category mapping, Ministry
DefaultFunctionalClass, Expense FunctionalClass override, EF migration,
seed (new categories/renames/line catalog/mappings/ministry defaults),
Form990ReportService Part IX aggregation + controller, and the frontend
(category line mapping, expense + ministry functional-class controls,
report page/route/nav). DB_SCHEMA sync.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Chris Chen
e908e35530