0.2.39: bitcoin-denominated view, first-login flow, unfunded + tax center

- BTC prices: btc_prices table, CSV upload on Import page (auto-detected
  date/close columns, upsert by date), entities.close_date as the BTC entry
  mark; statements carry btc_price_cents (as-of) + btc_close_price_cents.
  LP capital blocks show paid-in vs current value in bitcoin terms.
- First login: accounts on the shared default password are flagged
  (must_change_password) and blocked behind a full-screen password change;
  external accounts then get a one-time welcome tour with a 2FA offer
  (users.onboarded_at).
- LP portal: Unfunded (callable commitment) metric; Tax documents center
  aggregating K-1/tax docs across funds, grouped by year.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

backend/ten31portal/schemas.py

@@ -27,6 +27,10 @@ class UserResponse(BaseModel):
     is_service_admin: bool = False
     primary_account_id: int | None = None  # set when this account logs in under another
     totp_enabled: bool = False
+    # First-login flow: force a password change while on the shared default, then show the
+    # welcome step (2FA offer) until onboarded_at is stamped.
+    must_change_password: bool = False
+    onboarded_at: datetime | None = None
     created_at: datetime
 
 
@@ -129,6 +133,7 @@ class EntityUpdate(BaseModel):
     fund_size_cents: int | None = None
     status: EntityStatus | None = None
     linked_user_id: int | None = None
+    close_date: date | None = None
 
 
 class EntityResponse(BaseModel):
@@ -139,6 +144,7 @@ class EntityResponse(BaseModel):
     fund_size_cents: int | None
     status: EntityStatus
     linked_user_id: int | None = None
+    close_date: date | None = None
     created_at: datetime
 
 
@@ -274,6 +280,25 @@ class CapitalAccountResponse(BaseModel):
     # Date the member sold/transferred this stake (from EntityAccess); the portal shows an
     # "Exited" badge instead of a phantom -100% and drops the position from totals.
     exited_on: date | None = None
+    # Bitcoin-denominated view: BTC/USD at this statement's as-of date (newest uploaded price
+    # on or before it) and at the fund's close date (the entry mark). Null when no price or
+    # no close date is set — the portal simply hides the BTC view then.
+    btc_price_cents: int | None = None
+    btc_close_price_cents: int | None = None
+
+
+# --- BTC prices (bitcoin-denominated view) ---
+
+class BtcPricesStatus(BaseModel):
+    count: int
+    first_date: date | None = None
+    last_date: date | None = None
+    latest_price_cents: int | None = None
+
+
+class BtcPricesImportResult(BtcPricesStatus):
+    imported: int  # rows upserted from this file (new + updated)
+    skipped_rows: int  # unparseable lines ignored
 
 
 # --- Partners (members of an entity) ---