The BMF says what an organization is (NTEE code, activity codes); Form 990 Part III says what it does (mission, program service accomplishments). This module assembles both into one table keyed by EIN, so that a grant purpose can be compared against it.
Coverage, and why it is the binding constraint
Measured on the 1.92M-record BMF and the 553,488 tax-year-2022 Part III returns:
NTEE code usable (not blank/
INVALID/UNDEFINED/Z99) — 66.5%, and worse for large organizations: only 43% above $10M revenue.Form 990 mission text — 27.1% of BMF EINs.
Form 990 program descriptions — 17.2%.
IRS activity-code text — 37.2%.
990-EZ filers (37% of returns) have a mission and never a program
description, so program coverage tracks organization size rather than chance.
See dev/PURPOSE-MATCH-FINDINGS.md for what that costs.