Reserve Funds — Anthoam Blog

• Mid-Year Financial Check: Variance, Reforecast, and What to Do When You're Off

  The July board ritual that eliminates 80% of December surprises — variance analysis, reserve true-up, reforecast methodology, and a three-page board report template.

• The HOA Annual Budget Cycle: From Forecast to Adoption to Defense

  Month-by-month calendar of the budget cycle, the line categories that drive variance, the IRS 70-604 election, and the narrative that makes the number defensible.

• Special Assessment vs. HOA Loan: How to Fund a Major Repair

  When reserves fall short of a big repair, a board has two real options: levy a special assessment or borrow against future assessments. The trade-offs, the math, and the approval rules.

• HOA Reserve Funds: Studies, Funding, and the Standards That Apply

  What a reserve study actually contains, how the CAI percent-funded benchmarks work, the IRS rules on excess assessments, and the failures that lead to special assessments.

• How Much Should an HOA Keep in Reserves?

  The question has a real answer, and it is a percent-funded target plus a funding method — not a dollar amount. The four CAI funding methods, the math behind each, and how to choose.

• Modernizing HOA Management Operations: A Practical Audit

  How to evaluate where your operation actually stands — data, workflows, controls — and what to change first, ranked by risk.

• The 2026 HOA Reserve-Funding Benchmark: How Underfunded Is the Average American Association?

  An original synthesis of the public reserve-funding data: how much of every assessment dollar goes to reserves, where the average association sits against the 70% 'strong' line, and the national reserve gap that math implies.