Welcome & Home Page

     This was originally posted on 2006 October 15 on a previous blog.  The links are being checked and updated.  Items not checked are identified as "changes in progress".  Any links with "swagman" in the URL refer to the previous weblog and are obsolete, and most likely not available.  Some of the invalid links are shown with cross-out.

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2012 January 01
Last Update:  2009 Aug 05.  Click on History for changes and updates.

     Welcome!  This site is work in progress and is being created to share thoughts on a variety of Common Interest Development (CID) and Property Owners Association (POA) issues.  The principal focus of the research is to assist in gaining legislation for the democratic reform of property owners associations.

     Michigan Visitors — (changes in progress)  If you are from Michigan and have found this weblog because of your concerns about governance of property owners association, and are interested in possible legislation to improve that governance and guarantee rights of individual members, please contact me.  An active group of individual property owners to contact their individual representatives and senators for enactment of a comprehensive law concerning Common Interest Developments (CIDs) and Property Owners Associations (POAs).  Click on the email link near the top of the right column. Your reply will be treated with strictest confidence.

     Michaywe Owners Association — (changes in progress)  If you have reached this weblog in search of a weblog on the Michaywe Owners Association, go to Michaywé POA at [http://swagmanmwpoa.blogspot.com/].

     Democratic Reform of Common Interest Development and Property Owners Association Law — I am particularly interested in establishing communication with those of you who have a similar interest in democratic reform of Common Interest Development and Property Owners Association law to broaden the collaborative effort.  It is in the interest of individual POA members to have well-functioning and well-managed POAs.  Similarly, the interests of the developers and others should be considered.  But the framework must be governance of the POA members, by the POA members and for the POA members.  Your thoughts, questions and comments are welcome.

     About This Writer — (changes in progress)  Click on the "ABOUT" link at the top of the right column for general information on this writer. More specific information related to governance of property owners associations is given in a separate post, About This Writer. 

     The Right Column — (changes in progress)  Start with the right column.  Scroll down to understand the content and arrangement.  Most should be self explanatory.   

     POA Member Resources — (changes in progress)  Internet links to other resources for POA members under the heading "POA MEMBER RESOURCES" have been added at the bottom of the right column.

     "Search this Weblog" — Two search engines are provided and may produce slightly different results.  The one in the top bar searches only this weblog.  The one in the right column provides several capabilities. 

     Recent Posts and Recent Updates — (changes in progress)  Recent Posts and Recent Updates for the current month are also just under the calendar in the right column.  These are in "bullet" format and include a brief description of each new post or update to provide a quick read of "what's new". . 

     Continuation of this Welcome — If you haven't visited this site before, the continuation of this post may help you navigate this site. 

Don Nordeen
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Statement of Rights Summary

2011 December 26
See History for brief descriptions of changes and updates. 

__ Another post, Statement of Rights, provide the Statement of Rights with background and explanation/support for each of the listed 26 rights.  Since some readers may be interested only in the rights but not the detail, this post provides only the rights with minimal introduction and explanation. 

__ The continuation of this post is a Statement of Rights Summary for owners/members in a CID/POA.  Your suggestions, recommendations and concerns are requested and are welcome.  Just add a comment.  Thanks.

Don Nordeen
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Continue reading the Statement of Rights Summary.

• Key Words:  Legislation, CID & POA Model & Content; Legislative Issues & Proposals; POA Governance; POA Board of Directors Issues; POA Members' Rights; Private Government; access to records; ADR; alternate dispute resolution; alternative dispute resolution; annual meeting; arbitrary; arbitrary and capricious; Armand Arabian; attorney; attorney client privilege; attorney general; attorney obligation; audit; bill of rights; board of directors; board of trustees; board of stewards; CC&R; CC&Rs; closed meeting; closed session; common interest community; common interest development; community association; Covenants Conditions and Restrictions; democracy; democratic; dispute; dispute resolution; executive session; fair election; freedom of information; GAAP; governance; governing documents; Homeowner Bill of Rights; homeowners associations; land development; Legislation, CID & POA Model & Content; legislative issues & proposals; meeting; members' meeting; members' rights; model act; nonprofit corporation; non-profit corporation; obligation; ombudsman; open meetings; planned communities; planned unit development; POA governance; POA members' rights; POA problems; POAs, general; preservation; preservation fund; private government; property owners association; property rights; proxies; proxy; proxy vote; proxy voting; public policy; reference materials & papers; reserve; reserve fund; special meeting; statement of rights; transparency; trustee; vote; voting

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Statement of Rights

     This was originally posted on 2006 October 15 on a previous blog.  The links are being checked and updated.  Any links with "swagman" in the URL refer to the previous weblog and are obsolete, and most likely not available.  Some of the invalid links are shown with cross-out.  Many of the links may have been moved by their provides, and may be available with an internet search. 

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2006 October 15
Last update:  2010 Sep 17.  See History for brief descriptions of changes and updates. 

     The most important concept in legislation concerning Common Interest Developments (CIDs) and Property Owners Associations (POAs) is the definition of the rights of owners of property in a CID who are also members of the governing POA.  It is the owners who provide all of the money through their purchase of property and ongoing payments of annual and special assessments for the CIDs and the function of the POAs.

     The term, Statement of Rights, is used rather than Bill of Rights [footnote 1] to give deference to the federal Bill of Rights.  The definition of rights in the state constitutions is typically called a Declaration of Rights.  Much of the literature on this subject refers to Homeowners Bill of Rights.

     The continuation of this post is a Statement of Rights for owners/members in a CID/POA.  Combined with the notes and comments, this Statement of Rights basically defines the content for CID/POA law for mature CIDs/POAs.  Your suggestions, recommendations and concerns are requested and are welcome.  Just add a comment.  Thanks.

Don Nordeen
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Footnote 1 — Bill of rights is over-used, apparently to claim increased importance.  Consider a few examples of claimed bills of rights:  Library Bill of Rights, DigitalConsumer.org Bill of Rights, Academic Bill of Rights, Bill of Rights for Scientists and Engineers, Donor Bill of Rights, Patients' Bill of Rights, another Academic Bill of Rights,  Consumer Bill of Rights and Responsibilities in the Health Care Industry, another Consumer's Bill of Rights, Mortgage Consumer Bill of Rights, Cable Consumer Bill of Rights, ... .  There are literally thousands and thousands.

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Read the continuation of this Post and any Comments.

• Key Words:  Legislation, CID & POA Model & Content; Legislative Issues & Proposals; POA Governance; POA Board of Directors Issues; POA Members' Rights; Private Government; access to records; ADR; alternate dispute resolution; alternative dispute resolution; annual meeting; arbitrary; arbitrary and capricious; Armand Arabian; attorney; attorney client privilege; attorney general; attorney obligation; audit; bill of rights; board of directors; board of trustees; board of stewards; CC&R; CC&Rs; closed meeting; closed session; common interest community; common interest development; community association; Covenants Conditions and Restrictions; democracy; democratic; dispute; dispute resolution; executive session; fair election; freedom of information; GAAP; governance; governing documents; Homeowner Bill of Rights; homeowners associations; land development; Legislation, CID & POA Model & Content; legislative issues & proposals; meeting; members' meeting; members' rights; model act; nonprofit corporation; non-profit corporation; obligation; ombudsman; open meetings; planned communities; planned unit development; POA governance; POA members' rights; POA problems; POAs, general; preservation; preservation fund; private government; property owners association; property rights; proxies; proxy; proxy vote; proxy voting; public policy; reference materials & papers; reserve; reserve fund; special meeting; statement of rights; transparency; trustee; vote; voting

Read the continuation of this Post and any Comments.Or Click Show All for the Above Introduction and the Continuation of this Post and any Comments.

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AICPA Audit and Accounting Guide for Property Owners Associations

__ This was originally posted on 2005 August 27 on another blog. The links are being checked and updated.  Any links with "swagman" in the URL refer to the previous weblog and are obsolete, and most likely not available.  Some of the invalid links are shown with strike-through.

2005 August 27
Last edit: 2010 Jul 17. See History for changes and updates.
__ In 1991, the American Institute of Certified Public Accountants issued an "Auditing & Accounting Guide for Common Interest Realty Associations." All issues with the Federal Accounting Standards Board appear to have been resolved. It is Generally Accepted Accounting Principles (GAAP) for property owners associations (POAs).
__ The continuation of this post describes this Guide in successive levels of detail.
__ (edited 2010 Jul 17 and 2011 Dec 26)>>> In 2010, AICPA made the 2008 version of the Guide available for download at AICPA A&A Guide for CIRAs, but it has since apparently be removed.<<<
__ Several of the comments and replies may be of interest:

• Re: Planning and Accounting for Preservation (reserve) Fund — The name specified in the AICPA CIRA Guide for the audit report is Replacement Fund or Fund for Major Repairs and Replacements. However, the term Preservation Fund may be more descriptive of the intent. The paper, Accounting Truths about Reserves, based on the CIRA Guide by a Washington CPA may also be helpful.
• Re: Accounting for Deferred Revenue

__ Your improvements on the replies are specifically requested. Other comments and questions are invited.
__ The CIRA Guide might be referred to as GAAP for property owners associations, GAAP for homeowners associations, GAAP for community associations, GAAP for condominium associations, and GAAP for condos.

Don Nordeen
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Continue reading AICPA Audit and Accounting Guide for Property Owners Associations.

• Key Words:_ accounting; Accounting Principles; accounting standards; AICPA; AICPA Audit & Accounting Guide; AICPA Audit & Accounting Guide for Common Interest Realty Associations; CIRA; engagement; engagement letter; FASB; GAAP; GAAP for homeowners associations; GAAP for community associations; GAAP for condominium associations; GAAP for condos; nonprofit GAAP; preservation fund; reserve; reserve fund

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Copying Posts on This Weblog

2010 January 01

      The continuation of this post provides information on copying and using information posted on this weblog.

Don Nordeen
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Michigan Case Law on Restrictive Covenants (CC&Rs)

      This was originally posted on 2006 February 24 on a previous weblog.  The links have been checked and updated.  Any links with "swagman" in the URL refer to the previous weblog and are obsolete, and most likely not available.  Some of the invalid links are shown with cross-out.  Some of the links may have been moved by their providers, and may be available with an internet search. 

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2006 February 24
Last update: 2010 May 19. See History for brief descriptions of changes and updates. 

      Various judicial standards exist for the interpretation and applications of Restrictive Covenants, or more particularly Covenants, Conditions and Restrictions (CCRs).  (added 2009 Aug 06)>>> See Restrictive Covenants for definitions and descriptions of restrictive covenants.  Scroll down to read the various definitions and descriptions.<<< 

      The continuation of this post provides some information on the Michigan case law. 

      Your recommendations for other sources of information is requested. 

Don Nordeen
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P. S.  Please be advised that I am not an attorney.  This post is concerned only with organizing information available on the internet on this subject.  Any analyses or opinions expressed or inferred are those of a lay person and are not legal advice.

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• Key Words:  • Case Law, Michigan and Other;  • Common Interest Development;  • Governing Documents;  • POA Governance;  • Private Government;  • Reference Materials;  case law;  Covenant;  Covenants Conditions and Restrictions;  governance;  governing documents;  planned communities;  planned community;  planned unit development;  reference materials and papers;  rental;  restriction;  restrictive covenant;  rules and regulations;  subdivision;  vacation rental

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