Michael R. Watson CPA PA

HOA Pulse is THE place to go for HOA industry information. HOA Pulse is developing a complete Board Series and Maintenance Series to help guide board members on the most importance aspects of their positions; governance and maintenance of the common areas. Bookstore sections HOA Pulse Condo 411 Series HOA Pulse Leadership Series HOA Pulse Maintenance Series HOA Pulse Finance Series Free Stuff HOA Pulse Amazon Bookstore HOA Pulse Condo 411 Series - $17.50 each These books contain full text of state community association law plus selected corporation, health & safety, traffic, and tax law for each state listed. Its 5" X 8" size makes it convenient to carry to board meetings. Arizona HOA Pulse Leadership Series - $15 each Guide for the Association President – A Practical Guide - $15(Approximately 50 pages – Coming Soon!) This guide is intended for the new association president. It provides a full discussion of the conceptual framework within which the association president operates, and provides general guidelines and checklists regarding association meetings, etc. Guide for the Association Secretary – A Practical Guide - $15(Approximately 45 pages – Coming Soon!) This guide is intended for the new association secretary. It provides a full discussion of the conceptual framework within which the association secretary operates, and provides general guideline and checklists regarding association meetings, minutes, and retention of corporate documents, etc. Guide for the Association treasurer – A Practical Guide - $15(Approximately 55 pages – Coming Soon!) This guide is intended for the new association treasurer. It provides a full discussion of the conceptual framework within which the association treasurer operates, and provides general guidelines and checklists regarding association financial matters, and gives insight on association budgets, taxation, and reserves. HOA Pulse Maintenance Series Maintaining Streets & Roads – A Concise Guide - $20(Approximately 60 pages – Coming Soon!) This guide provides general information about the maintenance requirements of various types of road surfaces, including gravel roads, asphalt roads and parking lots, concrete roads, and concrete pavers. It helps you identify road condition and provides maintenance suggestions. HOA Pulse Finance Series Association Taxation – A Concise Guide - $15(Approximately 60 pages – Coming Soon!) – Primary author – Gary Porter, CPA This guide provides general information about association taxation. The analysis of Form 1120 versus Form 1120-H also includes a risk analysis to help readers understand more than just the differences in tax rates between the two forms. Also discussed are associations exempt from tax under Internal revenue Code Section 501(c)(4). Reserve Study Manual – A Practical Guide - $ 25(Approximately 60 pages – Coming Soon!) – Primary author – Gary Porter, RS, PRA This guide provides general information about the reserve study process; what to expect, and what not to expect. It explains the limitations of the reserve study and the relationship of the reserve study to the association’s maintenance plan. Free Stuff Operating Cost Manual – FREE– 46 pagesThis Manual (2007 version) is published by the California Department of Real Estate (DRE) as a guide for California homeowners associations on budgeting and reserves. It effectively establishes the minimum budgeting and reserve requirements for developers to gain approval from DRE to sell their projects. FTB HOA Guidelines – FREE– 10 pagesThis Manual is published by the California Franchise Tax Board (FTB) as a guide for California homeowners associations on various California state tax issues. IRS Audit Techniques Guide– FREE– 118 pages1999 version. Guide used by IRS Agents on how to conduct a tax audit of a homeowners association.