{"id":23806,"date":"2020-07-28T14:27:45","date_gmt":"2020-07-28T14:27:45","guid":{"rendered":"https:\/\/www.process.st\/templates\/hoa-annual-board-organization-checklist\/"},"modified":"2024-02-29T02:32:53","modified_gmt":"2024-02-29T02:32:53","slug":"hoa-annual-board-organization-checklist","status":"publish","type":"post","link":"https:\/\/www.process.st\/templates\/hoa-annual-board-organization-checklist\/","title":{"rendered":"HOA Annual Board Organization Checklist"},"content":{"rendered":"<section id=\"introduction\">\n<h2>Introduction:<\/h2>\n<div class=\"image-content\">\n<figure> <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/sPCOXpENxnrcl36E9wBAgA.png\" alt=\"Introduction:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/sPCOXpENxnrcl36E9wBAgA.png\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>At the <strong>start of every year<\/strong>, the HOA board needs to get together and make sure they are ready and <strong>well-organized for the year ahead.<\/strong><\/p>\n<p>For the most part, his means taking care of daunting <strong>financial and legal obligations<\/strong>, including:<\/p>\n<ul>\n<li>Annual audit (led by a CPA)<\/li>\n<li>Taxation (Form 1120-H)<\/li>\n<li>Insurance coverage<\/li>\n<li>Review of governing documents<\/li>\n<li>Creation of an annual report<\/li>\n<\/ul>\n<p>This is the <strong>nitty-gritty side of HOA management<\/strong> that can easily be overlooked due to its intimidating nature, but is incredibly important to address, especially at the start of each year when <strong>due dates for certain legal obligations<\/strong> begin to creep up.<\/p>\n<p>Completing these tasks almost certainly requires<strong> external assistance from a CPA, lawyer and insurance expert<\/strong>, which makes the process more ardous and <strong>dependant on good communication<\/strong> between the various parties.&nbsp;<\/p>\n<p>In order to address this challenge of communication, this checklist has been built with <strong>approval tasks at various stages<\/strong> that need to be approved by both the HOA board representative (e.g. President, Treasurer), and the vendor assisting the HOA.<\/p>\n<p>This <strong>ensures everyone is in agreement<\/strong> that tasks have been completed before moving on to the next stage of the process.&nbsp;<\/p>\n<p>By completing this HOA Annual Board Organization Checklist at the start of each year, your HOA will feel fully confident that your community is <strong>well-prepared and looking forward to an exciting year ahead.&nbsp;<\/strong><\/p>\n<p>Let's get started.&nbsp;<\/p>\n<h5>A little info about Process Street<\/h5>\n<p><a href=\"https:\/\/www.process.st\/\" rel=\"nofollow noopener\" target=\"_blank\">Process Street<\/a>&nbsp;is&nbsp;<strong>superpowered checklists<\/strong>. By using our software to document your processes, you are instantly creating an actionable workflow in which tasks can be assigned to team members, automated, and monitored in real-time to ensure they are being executed as intended, each and every time.<\/p>\n<p>The point is to&nbsp;<strong>minimize human error, increase accountability<\/strong>, and&nbsp;<strong>provide employees with all of the tools and information necessary<\/strong>&nbsp;to complete their tasks as effectively as possible.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"enter-basic-details\">\n<h2>Enter basic details<\/h2>\n<div class=\"text-content\">\n<p>First, enter some basic details regarding your<strong> board members<\/strong> and <strong>select the categories you need to address<\/strong> in order to get organized for the year ahead.&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\"> <label> Board President - Name <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\"> <label> Board members <\/label> <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\"> <label> Categories that need to be addressed <\/label> <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Annual audit\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Taxation\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Insurance requirements\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Annual report\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"enter-cpa-details\">\n<h2>Enter CPA details<\/h2>\n<div class=\"text-content\">\n<p>Enter the<strong> contact details of the CPA<\/strong> who will be conducting the <strong>annual audit.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\"> <label> CPA - Name <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\"> <label> CPA - Phone number <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"annual-audit\">\n<h2>Annual audit:<\/h2>\n<\/section>\n<section id=\"gather-all-financial-statements\">\n<h2>Gather all financial statements<\/h2>\n<div class=\"image-content\">\n<figure> <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/sB3VPhF0ohgy3TTFSstK5Q.jpg\" alt=\"Gather all financial statements\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/sB3VPhF0ohgy3TTFSstK5Q.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>Gather all relevant&nbsp;<strong>financial documents<\/strong>&nbsp;to prepare for the audit.<\/p>\n<p>By completing the sub checklist below you will&nbsp;<strong>ensure that no statement has been overlooked.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Income statement\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Balance sheet\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Budget statement (current &amp; next year)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      General ledger\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Bank reconciliations\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       6\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Payroll records\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       7\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Original invoice expenses\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       8\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Loan statements\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       9\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Copies of signed contracts &amp; leases\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       10\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Copies of insurance coverage\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       11\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Copies of reserve schedules\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"file-field-content form-field-content\">\n<div class=\"form-group\"> <label> Financial statements (file) <\/label> <\/p>\n<div class=\"file-container\"> <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-upload btn-icon\"><\/i> File will be uploaded here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\"><strong>Note:<\/strong>&nbsp;if you gather all financial documents and make them accessible from a secure link and&nbsp;<strong>enter that link in the above form field<\/strong>, it will be<strong>&nbsp;automatically populated in a following task's email template<\/strong>, making it super easy for you to provide the CPA with everything they need to get started.&nbsp;<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"send-statements-to-a-cpa\">\n<h2>Send statements to a CPA<\/h2>\n<div class=\"text-content\">\n<p>Now that you have gathered all of the relevant financial documents, you need to&nbsp;<strong>securely send them to the CPA<\/strong>&nbsp;so they can begin the audit.<\/p>\n<p><strong>Use the email template below<\/strong>&nbsp;to inform them that all financial documents have been gathered and are ready to be reviewed.&nbsp;<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"grant-cpa-access-to-hoa-records\">\n<h2>Grant CPA access to HOA records<\/h2>\n<div class=\"text-content\">\n<p>Make sure that the CPA has been&nbsp;<strong>granted permission to access any records that they need<\/strong>&nbsp;for the audit.&nbsp;<\/p>\n<p>For example, The CPA will need a copy (or access to) the homeowners association\u2019s&nbsp;<strong>trial balance, general ledger, and journal entries<\/strong>&nbsp;to determine what accounts and transactions are material and significant to the audit.<\/p>\n<p>For your own<strong> record-keeping purposes<\/strong>, note down which documents the CPA has been granted access to.&nbsp;&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\"> <label> Documents accessible by the CPA <\/label> <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"complete-annual-audit\">\n<h2>Complete annual audit<\/h2>\n<div class=\"text-content\">\n<p>The audit report is issued after the CPA is satisfied that the homeonwers' association\u2019s<strong>&nbsp;books and records are free of material misstatement and properly stated in accordance with GAAP.<\/strong><\/p>\n<p>You can<strong>&nbsp;attach and\/or link to the audit report below.&nbsp;<\/strong><\/p>\n<\/p><\/div>\n<div class=\"file-field-content form-field-content\">\n<div class=\"form-group\"> <label> Final audit report (file) <\/label> <\/p>\n<div class=\"file-container\"> <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-upload btn-icon\"><\/i> File will be uploaded here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"approval-audit-successfully-completed\">\n<h2>Approval: Audit successfully completed<\/h2>\n<\/section>\n<section id=\"copy-and-file-audit-documents\">\n<h2>Copy and file audit documents<\/h2>\n<div class=\"text-content\">\n<p>Be sure to make copies of the audit report and <strong>file them in a safe location.<\/strong>&nbsp;<\/p>\n<p>It's a good idea to <strong>store both a hard-copy and digital copy<\/strong> (in the cloud) of the report so it can be easily recovered whenever necessary.&nbsp;<\/p>\n<p>You can <strong>link to the online version<\/strong> of the audit report below.&nbsp;<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"taxation\">\n<h2>Taxation:<\/h2>\n<\/section>\n<section id=\"consult-a-legal-expert-for-guidance\">\n<h2>Consult a legal expert for guidance<\/h2>\n<div class=\"image-content\">\n<figure> <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/qPiDTDAPnb3KAj7CltVGdA.jpg\" alt=\"Consult a legal expert for guidance\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/qPiDTDAPnb3KAj7CltVGdA.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>When managing HOA taxation obligations, it's important to<strong> consult a legal expert to guide you in the right direction<\/strong> and help you <strong>save as much as you can.&nbsp;<\/strong><\/p>\n<p>There are numerous law firms out there that <strong>specialize in HOA\/Community Association Management<\/strong>, including:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.coalegal.com\/community-association-law\/\" rel=\"nofollow noopener\" target=\"_blank\">Cobb, Olson &amp; Andrle<\/a><\/li>\n<li><a href=\"https:\/\/www.lawgapc.com\/practices\/community-association-law\/\" rel=\"nofollow noopener\" target=\"_blank\">Griffin &amp; Alexander<\/a><\/li>\n<li><a href=\"https:\/\/www.lerchearly.com\/services\/community-associations\" rel=\"nofollow noopener\" target=\"_blank\">LerchEarlyBrewer<\/a><\/li>\n<li><a href=\"https:\/\/hoalaw.biz\/#homePage\" rel=\"nofollow noopener\" target=\"_blank\">Maxwell &amp; Morgan<\/a><\/li>\n<\/ul>\n<hr>\n<p>Note down the<strong> name and contact details<\/strong> of your chose legal counsel.&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\"> <label> Legal counsel - Company name <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\"> <label> Main contact - Name <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"consider-consolidating-hoa-common-area-tax-parcels\">\n<h2>Consider consolidating HOA common area tax parcels<\/h2>\n<div class=\"text-content\">\n<p>Many community associations can<strong> reduce their common area tax liability<\/strong> by taking advantage of statutes allowing common areas to be consolidated for tax purposes.&nbsp;<\/p>\n<p><strong>Talk to your legal counsel about whether or not this applies to you<\/strong> and can save your HOA money.&nbsp;<\/p>\n<p class=\"style-warning\">You can also <strong>check your county assessor website<\/strong> for additional information and FAQ\u2019s.<\/p>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\"> <label> Are you able to consolidate HOA common area tax parcels? <\/label> <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\"> <label> Notes on consolidating common area tax parcels <\/label> <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"file-tax-return-form-1120h\">\n<h2>File tax return form 1120-H<\/h2>\n<div class=\"text-content\">\n<p>Working in tandem with your legal counsel, organize and file your <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-h\" rel=\"nofollow noopener\" target=\"_blank\">1120-H tax return form.<\/a><\/p>\n<p>As defined on the <a href=\"https:\/\/www.irs.gov\/instructions\/i1120h\" rel=\"nofollow noopener\" target=\"_blank\">IRS website<\/a>, the <strong>purpose of the form<\/strong> is:<\/p>\n<p class=\"style-blockquote\"><em> A homeowners association files Form 1120-H as its income tax return to take advantage of certain tax benefits. These benefits, in effect, allow the association to exclude exempt function income (defined later) from its gross income.<\/em><\/p>\n<hr>\n<h4>Form requirements<\/h4>\n<p>To file the 1120-H, an HOA <strong>must meet criteria set by the IRS<\/strong>, including:<\/p>\n<ul>\n<li>60 percent of its revenue must be exempt.<\/li>\n<li>At least 90 percent of its expenses must go toward acquiring, building, managing or maintaining HOA property.<\/li>\n<li>No individual member can profit from the HOA's earnings beyond receiving money for doing HOA work: acquiring, building, managing or maintaining property.<\/li>\n<\/ul>\n<h4>Key info to have handy<\/h4>\n<ul>\n<li>Your Employee Identification Number (EIN)<\/li>\n<li>Date the association was formed<\/li>\n<li>Detailed Gross Income numbers including Dividends, Taxable interest, Gross rents and royalties, etc.<\/li>\n<li>Detailed Deductions including Salaries, Repairs, Rents, Interest, etc.<\/li>\n<\/ul>\n<h4>Due dates<\/h4>\n<p>Your HOA must file Form 1120-H by the <strong>15th day of the 4th month after the tax year ends.<\/strong> If your tax year ends December 31st, your form is due April 15th. <\/p>\n<p>There are two exceptions to this. First, if your HOA\u2019s tax year-end in June, the due date with be the 15th day of the 3rd month after the tax year ends. Second, if the due date falls on a weekend or holiday, the due date is the following M-F business day.<\/p>\n<hr>\n<p>Below you will find the a PDF of the latest 1120-H form along with instructions on how to properly fill it out. Both resources are <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-h\" rel=\"nofollow noopener\" target=\"_blank\">available on the IRS website<\/a>.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">In general, HOAs <a href=\"https:\/\/moneyminder.com\/blog\/hoa-tax-return-guide\/\" rel=\"nofollow noopener\" target=\"_blank\">don\u2019t pay taxes<\/a> because they don\u2019t have a profit. In other words, the income that comes in (membership dues, fees, assessments) is used on the usual maintenance stuff and it\u2019s all a wash. However, <strong>HOAs must still file a federal tax form with the IRS.<\/strong><\/p>\n<p class=\"style-info\">According to <a href=\"https:\/\/blog.realmanage.com\/hoa-taxes-what-tax-forms-are-hoas-required-to-file\" rel=\"nofollow noopener\" target=\"_blank\">Real Manage<\/a>, a significant advantage of qualifying for Form 1120-H is that it means paying taxes only on \u201cnon-exempt income.\u201d&nbsp; Examples of non-exempt income are rental income for any property owned by the HOA, interest and dividends and income from laundry and vending machines. Qualifying HOAs can deduct any income directly related to the generation of this non-exempt income, but must have records that adequately support those deductions.&nbsp; To calculate the amount of their tax, HOAs that use 1120-H can deduct $100 from their non-exempt income, with the remainder subject to a flat tax of 30%.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"approval-taxes-filed-correctly\">\n<h2>Approval: Taxes filed correctly<\/h2>\n<div class=\"approval-content\">\n<div class=\"header\">\n<div class=\"list-title\">\n    Will be submitted for approval:\n   <\/div>\n<\/p><\/div>\n<div class=\"approval-rule-subject-tasks-list\">\n<ul class=\"list\">\n<li>\n<div class=\"approval-rule-subject-tasks-list-item\">\n<div class=\"item\">\n<div class=\"container\"> <span class=\"title\">File tax return form 1120-H<\/span> <\/p>\n<div class=\"body\">\n         Will be submitted\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/li>\n<li>\n<div class=\"approval-rule-subject-tasks-list-item\">\n<div class=\"item\">\n<div class=\"container\"> <span class=\"title\">Consider consolidating HOA common area tax parcels<\/span> <\/p>\n<div class=\"body\">\n         Will be submitted\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"insurance-requirements\">\n<h2>Insurance requirements:<\/h2>\n<\/section>\n<section id=\"review-your-governing-documents\">\n<h2>Review your governing documents<\/h2>\n<div class=\"text-content\">\n<p>Every start of the year, your HOA <strong>must review governing documents to ensure they are up to date.&nbsp;<\/strong><\/p>\n<p><strong>Typically, governing documents include:<\/strong><\/p>\n<ul>\n<li>Articles of Incorporation<\/li>\n<li>Bylaws of the association<\/li>\n<li>Declaration of Covenants, Conditions and Restrictions (CC&amp;Rs), and<\/li>\n<li>Rules and regulations<\/li>\n<\/ul>\n<p>If amendments were made throughout the previous year, make sure your current copies reflect these changes.<\/p>\n<p class=\"style-danger\">Your updated governing documents must be <strong>filed in local jurisdiction land records<\/strong> and the <strong>SCC.<\/strong> Every <strong>homeowner must also be given a copy.<\/strong><\/p>\n<hr>\n<h4>Why are governing documents important?<\/h4>\n<ul>\n<li>They give boards the authority to govern by providing for the operation and regulation of the association.<\/li>\n<li>They provide guidance and protect boards.<\/li>\n<li>They protect association members by spelling out their rights and responsibilities.<\/li>\n<li>They are supported by local ordinances, state statutes, and federal regulations.<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"ensure-the-hoa-has-enough-coverage\">\n<h2>Ensure the HOA has enough coverage<\/h2>\n<div class=\"text-content\">\n<p>HOAs have <strong>very unique insurance needs<\/strong> due to the wide <strong>range of roles and responsibilities<\/strong> held by various stakeholders.&nbsp;<\/p>\n<p>Therefore, it's important that you <strong>work closely with and insurance\/legal exper<\/strong>t such as your legal counsel, to accurately evaluate whether or not you have enough coverage.&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\"> <label> Notes on your HOA insurance policy <\/label> <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\"> <label> Does your HOA have enough coverage? <\/label> <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"approval-insurance-requirements-met\">\n<h2>Approval: Insurance requirements met<\/h2>\n<div class=\"approval-content\">\n<div class=\"header\">\n<div class=\"list-title\">\n    Will be submitted for approval:\n   <\/div>\n<\/p><\/div>\n<div class=\"approval-rule-subject-tasks-list\">\n<ul class=\"list\">\n<li>\n<div class=\"approval-rule-subject-tasks-list-item\">\n<div class=\"item\">\n<div class=\"container\"> <span class=\"title\">Ensure the HOA has enough coverage<\/span> <\/p>\n<div class=\"body\">\n         Will be submitted\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"annual-report\">\n<h2>Annual report:<\/h2>\n<\/section>\n<section id=\"create-an-annual-report\">\n<h2>Create an annual report<\/h2>\n<div class=\"image-content\">\n<figure> <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/l5zsdkzR2pT7UDYTukNJTg.jpg\" alt=\"Create an annual report\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/l5zsdkzR2pT7UDYTukNJTg.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p><strong>Nearly all states require that an HOA has the responsibility to file an annual report<\/strong> with the Secretary of State. Failure to do so could result in the Association losing its \u201cGood Standing\u201d status.<\/p>\n<p>The thought of putting together an annual report can be daunting, but it's <strong>not as difficult as it may seem.<\/strong><\/p>\n<p>There are <strong>5 essential components<\/strong> that must be included:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      List of board members (and their respective committees)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Summary of the last 12 months (meeting objectives from previous year, maintenance, landscaping, common areas etc.)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Proposed projects for the next 12 months\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Finance summary (budget, expenditures, reserve balances, legal costs etc.)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Report summary\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>When your team has finished creating the report, <strong>attach and\/or link to it below<\/strong> for easy reference.<\/p>\n<p class=\"style-danger\">Be sure to <strong>f<\/strong><strong>ollow your Corporation Commission requirements.<\/strong> Failure to file with the Corporation Commission may cost the HOA fees. Failing to file could lead to administrative dissolution which means the state will no longer recognize the Community Association is a legal entity.<\/p>\n<\/p><\/div>\n<div class=\"file-field-content form-field-content\">\n<div class=\"form-group\"> <label> Annual report (file) <\/label> <\/p>\n<div class=\"file-container\"> <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-upload btn-icon\"><\/i> File will be uploaded here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"review-annual-report\">\n<h2>Review annual report<\/h2>\n<div class=\"text-content\">\n<p>Before submitting the annual report and sharing it with your community, <strong>conduct a thorough internal review<\/strong> to make sure all<strong> important details have been included<\/strong> and is <strong>written in a clean and professional style.&nbsp;<\/strong><\/p>\n<hr>\n<p><strong>Annual report (file): <\/strong>{{form.Annual_report_(file)}}<\/p>\n<p><strong>Annual report (link): <\/strong>{{form.Annual_report_(link)}}<\/p>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\"> <label> Notes from annual report review (including any necessary changes) <\/label> <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"approval-annual-report-completed\">\n<h2>Approval: Annual report completed<\/h2>\n<div class=\"approval-content\">\n<div class=\"header\">\n<div class=\"list-title\">\n    Will be submitted for approval:\n   <\/div>\n<\/p><\/div>\n<div class=\"approval-rule-subject-tasks-list\">\n<ul class=\"list\">\n<li>\n<div class=\"approval-rule-subject-tasks-list-item\">\n<div class=\"item\">\n<div class=\"container\"> <span class=\"title\">Create an annual report<\/span> <\/p>\n<div class=\"body\">\n         Will be submitted\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/li>\n<li>\n<div class=\"approval-rule-subject-tasks-list-item\">\n<div class=\"item\">\n<div class=\"container\"> <span class=\"title\">Review annual report<\/span> <\/p>\n<div class=\"body\">\n         Will be submitted\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"copy-and-store-the-report-physical--digital\">\n<h2>Copy and store the report (physical &amp; digital)<\/h2>\n<div class=\"image-content\">\n<figure> <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/hLkWyDEE4ShECAiJe0JP9g.png\" alt=\"Copy and store the report (physical &amp; digital)\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/hLkWyDEE4ShECAiJe0JP9g.png\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>These days almost everything is done online,&nbsp;<em>in the cloud,&nbsp;<\/em>yet it's still important to keep a&nbsp;<strong>physical record<\/strong>&nbsp;of all relevant documentation.&nbsp;<\/p>\n<p>The main advantage is that it gives you a&nbsp;<strong>reliable back up source<\/strong>&nbsp;<strong>of information<\/strong>&nbsp;if any legal issues were to arise.&nbsp;<\/p>\n<p>The truth is, there will undoubtedly be a number of occasions where you either need or would prefer to check something in a physical file rather than search for it on a computer.&nbsp;<\/p>\n<p>Ensure that you have <strong>copied and stored the annual report in both a physical and digital format.&nbsp;<\/strong><\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"share-the-report-with-the-community\">\n<h2>Share the report with the community<\/h2>\n<div class=\"text-content\">\n<p>Now that the annual report has been<strong> created, reviewed, approved, and safely stored<\/strong>, you can go ahead and <strong>share it with all community members.&nbsp;<\/strong><\/p>\n<p>For <strong>record-keeping purposes<\/strong>, note down the date that the annual report was shared with the community.&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"date-field-content form-field-content\">\n<div class=\"form-group\"> <label> Date the report was shared with the community <\/label> <\/p>\n<div class=\"date-container\"> <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-calendar btn-icon\"><\/i> Date will be set here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"final-steps\">\n<h2>Final steps:<\/h2>\n<\/section>\n<section id=\"ensure-your-meeting-minutes-are-accessible\">\n<h2>Ensure your meeting minutes are accessible<\/h2>\n<div class=\"text-content\">\n<p>Ensure that your meeting minutes are <strong>on file and easily accessible.&nbsp;<\/strong><\/p>\n<p>Having these organized at the start of the year will decrease headaches when trying to<strong> locate information to resolve a situation, or review a previously made decision.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"file-field-content form-field-content\">\n<div class=\"form-group\"> <label> Meeting minutes (file) <\/label> <\/p>\n<div class=\"file-container\"> <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-upload btn-icon\"><\/i> File will be uploaded here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"confirm-date-of-next-board-meeting\">\n<h2>Confirm date of next board meeting<\/h2>\n<div class=\"image-content\">\n<figure> <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/i6iAu3MkMy_FXu-pw2tJJQ.jpg\" alt=\"Confirm date of next board meeting\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/i6iAu3MkMy_FXu-pw2tJJQ.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>Confirm the date of the next board meeting.&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"date-field-content form-field-content\">\n<div class=\"form-group\"> <label> Date of next board meeting <\/label> <\/p>\n<div class=\"date-container\"> <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-calendar btn-icon\"><\/i> Date will be set here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"sources\">\n<h2>Sources:<\/h2>\n<div class=\"text-content\">\n<ul>\n<li><a href=\"https:\/\/www.pdsaz.com\/feeling-disorganized-the-ultimate-hoa-board-organization-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Courtney Schwartzel - <em>Feeling Disorganized? The Ultimate HOA Board Organization Checklist<\/em><\/a><\/li>\n<li><a href=\"http:\/\/www.orangetreehoa.com\/OrangeTreeHOA\/picture\/orange_tree_hoa_annual_report_sept_2012_v2.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Orange Tree - <em>HOA Annual Report<\/em><\/a><\/li>\n<li><a href=\"https:\/\/www.nolo.com\/law-authors\/beth-ross.html\" rel=\"nofollow noopener\" target=\"_blank\">Beth Ross -<\/a> <em><a href=\"https:\/\/www.nolo.com\/legal-encyclopedia\/whats-the-basic-governing-documents-homeowners-association.html\" rel=\"nofollow noopener\" target=\"_blank\">What Are in the Basic Governing Documents of an HOA<\/a><\/em><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-h\" rel=\"nofollow noopener\" target=\"_blank\">IRS - <em>About Form 1120-H<\/em><\/a><\/li>\n<li><a href=\"https:\/\/moneyminder.com\/blog\/author\/cyndi-meuchel\/\" rel=\"nofollow noopener\" target=\"_blank\">Cyndi Meuchel<\/a> <a href=\"https:\/\/moneyminder.com\/blog\/hoa-tax-return-guide\/\" rel=\"nofollow noopener\" target=\"_blank\">- <em>HOA Tax Return Guide<\/em><\/a><\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"related-checklists\">\n<h2>Related checklists:<\/h2>\n<div class=\"text-content\">\n<ul>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-audit-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Audit Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-budget-preparation-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Budget Preparation Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-property-maintenance-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Property Maintenance Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-home-cleaning-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Home Cleaning Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-newsletter-template\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Newsletter Template<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-board-meeting-agenda-template\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Board Meeting Agenda Template<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hoa-transition-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">HOA Transition Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/pre-listing-house-cleaning-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Pre-Listing House Cleaning Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/home-staging-guide\/\" rel=\"nofollow noopener\" target=\"_blank\">Home Staging Guide<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/house-viewing-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">House Viewing Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/real-estate-listing\/\" rel=\"nofollow noopener\" target=\"_blank\">Real Estate Listing<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/real-estate-sales-process\/\" rel=\"nofollow noopener\" target=\"_blank\">Real Estate Sales Process<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/home-inspection-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Home Inspection Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/tenant-screening-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Tenant Screening Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/tenant-onboarding-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Tenant Onboarding Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/tenant-move-out-checklist-for-landlords\/\" rel=\"nofollow noopener\" target=\"_blank\">Tenant Move-Out Checklist for Landlords<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/tenant-eviction-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Tenant Eviction Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/landlord-screening-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Landlord Screening Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/landlord-onboarding-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Landlord Onboarding Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/landlord-offboarding-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Landlord Offboarding Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/apartment-building-maintenance-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Apartment Building Maintenance Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/maintenance-log-setup-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">Maintenance Log Setup Checklist<\/a><\/li>\n<\/ul><\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Introduction: At the start of every year, the HOA board needs to get together and make sure they are ready and well-organized for the year ahead. For the most part, his means taking care of daunting financial and legal obligations, including: Annual audit (led by a CPA) Taxation (Form 1120-H) Insurance coverage Review of governing [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":23807,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"cover_icon_emoji":"","cover_icon_url":"","tasks_count":"30","template_description":"Run this checklist at the start of the year to ensure you are well-organized for the year ahead.","template_id":"qJlSs-s4QmpdosC3CuBNeQ","task_0":"Introduction:","task_slug_0":"introduction","task_1":"Enter basic details","task_slug_1":"enter-basic-details","task_2":"Enter CPA details","task_slug_2":"enter-cpa-details","task_3":"Annual audit:","task_slug_3":"annual-audit","task_4":"Gather all financial statements","task_slug_4":"gather-all-financial-statements","task_5":"Send statements to a CPA","task_slug_5":"send-statements-to-a-cpa","task_6":"Grant CPA access to HOA records","task_slug_6":"grant-cpa-access-to-hoa-records","task_7":"Complete annual audit","task_slug_7":"complete-annual-audit","task_8":"Approval: Audit successfully completed","task_slug_8":"approval-audit-successfully-completed","task_9":"Copy and file audit documents","task_slug_9":"copy-and-file-audit-documents","task_10":"Taxation:","task_slug_10":"taxation","task_11":"Consult a legal expert for guidance","task_slug_11":"consult-a-legal-expert-for-guidance","task_12":"Consider consolidating HOA common area tax parcels","task_slug_12":"consider-consolidating-hoa-common-area-tax-parcels","task_13":"File tax return form 1120-H","task_slug_13":"file-tax-return-form-1120h","task_14":"Approval: Taxes filed correctly","task_slug_14":"approval-taxes-filed-correctly","task_15":"Insurance requirements:","task_slug_15":"insurance-requirements","task_16":"Review your governing documents","task_slug_16":"review-your-governing-documents","task_17":"Ensure the HOA has enough coverage","task_slug_17":"ensure-the-hoa-has-enough-coverage","task_18":"Approval: Insurance requirements met","task_slug_18":"approval-insurance-requirements-met","task_19":"Annual report:","task_slug_19":"annual-report","task_20":"Create an annual report","task_slug_20":"create-an-annual-report","task_21":"Review annual report","task_slug_21":"review-annual-report","task_22":"Approval: Annual report completed","task_slug_22":"approval-annual-report-completed","task_23":"Copy and store the report (physical &amp; 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