Learning Center
Our learning center provides free access to white papers, industry news, community and lifestyle articles compiled especially for homeowner and community associations.
Click on a title to read the story. Feel free to use the social sharing buttons at the bottom of each story to pass along articles to other homeowners or association colleagues. New stories appear regularly, so check back often!
Internal Controls to Prevent Thefts from Internal Sources
Business losses due to employee thefts amount to billions of dollars every year. The most important strategy used to minimize such losses is a good system of internal controls. I [...]
Embezzlement of Association Funds – Awareness and Prevention
The potential for theft or unauthorized use of association funds should be one of the highest priorities of every director. Unfortunately issues dealing with governance, budgetar [...]
GET, TAT & TOT Requirements for Homeowner Associations
Do you get confused distinguishing between GET, TAT and TOT for Homeowner Associations? Hawaii General Excise Tax (“GET”), Hawaii Transient Accommodations Tax (“TAT”) and the Haw [...]
Taxation of Condominium, Community and Homeowner Associations
The law is clear that an association’s Board of Directors is responsible for the filing of the annual federal and State income tax returns, regardless of who actually prepares th [...]
Water Leak Insurance Claims in Community Associations
Do you know what to expect when there is an insurance claim as a result of water leaks? We'll focus on the drippy problem here (not other types of insurance, i.e. D&O, fire, l [...]
Investment Issues for Homeowner Associations – FDIC Insurance, CDARS, Laddering and Policies
Associations should be well-versed in how to invest excess funds. Homeowner associations include condominiums (Ch. 514B), planned community associations (Ch. 421J) and time-shari [...]