Sports Activity Reports: player reports with filters (discipline/program/group/
player type/medical/payment status/branch) and finance reports (revenue/costs/
profit with daily/weekly/monthly/yearly/3yr/5yr/custom periods). CSV and PDF
export for both. Role-based access with 3 new permissions.

Membership Discounts: fix BillingService to include regulatory discount as bill
line item, add regulatory discount section to edit page, add FYI discount guide
to show page covering all 3 discount types (special, regulatory, board offers),
handle regulatory discount in update controller with document upload.
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>