They're spending
your money.
You weren't asked.

The charges that shouldn't exist

Some spending might be fine. This isn't.

Don't take our word — read their books

Actual excerpts from the association's own statements and ledger. Untouched, unedited.

Exhibit A — the liquor store

First Horizon debit-card statement, May 2026, page 10 — HP Liquors, $166.22, between a Home Depot run and an Amazon order.¹

Exhibit B — the overdraft

Same statement, page 11 — the $35.00 overdraft charge, right under the final Amazon and Wix purchases. The account had already gone negative on 05/18, after roughly $1,190 of card spending in a single day.¹

Exhibit C — “pool repair”

General Ledger, April 2026 — account 7045 “POOL REPAIR,” where $2,773.11 of debit-card charges were booked. Condensed excerpt of pages 16–17: shown are the account header, the first four of nineteen “Debit Card Transactions” rows, and the total; the omitted fifteen rows are identical in format.²

↓ And the debit card is the pocket change. Here's the real money.

Where the real money goes

Straight from the association's own May 2026 budget report.

Your savings are vanishing

Reserves are the community's rainy-day fund — for roofs, roads, and the pool itself. Here's what happened to ours, in their own bookkeeping.

They bought a plan. Then ignored it.

In January 2025 the association received the professional reserve study it paid $1,751 of your money for.¹⁶ Every number below is from that study — their own hired expert.¹⁴

• The board told its own reserve analyst the starting balance was “Reserve Balance as of January 1, 2025: $0.” Its balance sheet that same month claimed $175,251.59. The actual cash was $2,109.81. Which number was the truth?^14, 16
• During the study's site visit, board members couldn't identify the drainage areas the association is responsible for — “the drainage areas were unable to be positively identified by members of the Board” — and some irrigation shut-offs “could not be located.” Who's minding the property?¹⁴
• The association told the analyst the pool was resurfaced in 2023 for $84,000 — but supplied no invoices. Why can't an $84,000 job be documented to their own consultant?¹⁴

Where are the spending controls?

Basic oversight most associations take for granted.

• A single debit card racks up DoorDash, liquor, Amazon charges — and an overdraft — with no approval ever shown to owners. Shouldn't any expense over a set amount require board sign-off before the money leaves the account?¹
• Who reviews and reconciles that card every month? Owners are seeing these charges only now — after the money is already gone.
• The “Website” ledger line paid $272.25 to a payee who shares the president's own surname² — homeowners identify her as a member of his household⁹ — under a website project the president himself sponsored,⁵ while the association was already paying Wix.com on its debit card.¹ Reimbursement or compensation? The dollars are small; the principle isn't. Any money flowing toward a board member's household deserves disclosure, receipts, and an arms-length vote. Were there any?
• The December 2024 financial package they finally produced wasn't printed until June 17, 2025 — and its own notes admit the primary checking account hadn't been reconciled since January 31, 2025. Invoices dated April 2024 show a “PAID ON” date in June 2025 — over a year later. Who's balancing the checkbook — and how often?¹⁶
• In December 2024, every single “Social Committee” charge was a debit-card payment to Apple — 13 of them, $496.82, including ten identical $43.19 APPLE.COM/BILL charges — on a line that ran 4.6× its $1,000 budget that year and 6× budget the next.^16, 4 What is the social committee subscribed to — and who reviews it? Thirteen Apple charges, zero social events. The subscriptions were social. The committee wasn't.
• The official minutes of the December 2024 board meeting record the finances of a half-million-dollar association in five words: “Treasurer Report was given by” — the line just stops. No presenter. No numbers. Nothing.¹⁸ If the treasurer's report isn't in the minutes, where is it?

“No employees” — they put it in writing

Not a rumor. Not a meeting comment. Their official written answer to a records request:

You pay more. You get less.

Your dues went up. Your service went down.

We asked for the receipts. They refused. In writing.

In December 2025 a homeowner sent the association a written records request — 65 numbered items of the most basic paperwork an owner can ask for. Here's the scorecard.¹⁵

• Receipts for every debit-card transaction since January 2023 — refused.
• Every vendor contract, bid and quote — including the $134,400-a-year pool contract: “will not provide contracts, bids, or quotes.”
• Every insurance policy — directors-and-officers, liability, workers' comp, crime coverage — refused.
• The written debit-card policy, who may use the card, and who physically holds the card and PIN — refused.
• All documentation behind the $173,141.78 owed from operating to reserves — when, what for, who authorized it, the repayment plan — refused.
• The collection policy being enforced against owners at the $500 mark — refused.
• Conflict-of-interest disclosures — “not entitled … or do not exist.” Which one?
• Who rented your pool — “will not provide private account details of those individuals.”
• How the law firm now budgeted at $65,000 a year was selected — refused.

• The association's stated position is that members are “not automatically entitled to Board meeting minutes” — it shares them only because “the Board is okay with sharing.” Is that consistent with what Georgia law requires of a property owners' association?¹⁵
• The homeowner asked for the board vote authorizing fees added to their own assessment account — including the manager's “additional charges for this request” — or, if no vote exists, written confirmation of that. The association refused everything in that section and confirmed nothing. Can an HOA bill a member for asking to see records, without a documented board vote?¹⁵

The law they cited says: hand it over

Their refusal letter leaned on the “Nonprofit Corporations Code.”¹⁵ We read that Code. Here's what it entitles every member to — and what we still don't have.

First: the documents that are ours on five business days' written notice — no reason, no purpose required.²³

• The collection policy — the one they enforce at the $500 mark and refused to show us. Resolutions on members' “rights, limitations, and obligations” are open to any member — no purpose required.
• The fine policy — and the resolution suspending voting rights at $150 in arrears. Same clause: any rule they enforce against you, you may read.
• Minutes of every membership meeting for the past 3 years — including the six-owner meeting that adopted your $130 dues.²⁰ Not a courtesy the board “is okay with sharing.” A statutory right.
• Every communication sent to members generally in the past 3 years.
• The latest annual financial statements — furnished on written request, full stop.²⁴
• The names and addresses of every current director and officer — and the association's most recent annual registration filed with the state.

Then add one sentence to that demand — a stated purpose, and verifying these books is a textbook purpose — and on the same five days' notice, these too:²³

• Bank and debit-card statements — every account, every period. Operating, reserve, the lifeguard/pool-pass account,⁵ the $30,000 CD.²¹ “Accounting records” means the records of the money — not just the three months they chose to release.
• Check registers, cancelled checks, deposit records, and electronic-payment records — the backup behind every ledger line.
• The journal entries behind the $173,141.78 reserve write-off⁴ — and behind the brand-new “RESERVES – POOL FURNITURE” account.²
• The ledger backup for “Pool Repair” — the line where $2,773 of DoorDash, Amazon and Kroger was booked.²
• The payroll ledger and Paychex payment records (private details redacted) — $62,397 was booked to “ASSOCIATION EMPLOYEES”;⁴ the records of those payments exist, whatever the “no employees” letter says.¹⁵
• The association's tax returns — federal Form 1120-H and Georgia filings.
• Reserve and investment account statements — including that CD.
• Records of insurance premium payments, receivables aging, collection-cost and lien-expense reports, and treasurer's reports — plus any audit or CPA report. And if no audit has ever been done, let them say that in writing.
• Excerpts of the board's own minutes — the votes selecting the $65,000-a-year law firm, authorizing the reserve transfers, and adding “charges for this request” to a member's account.
• The membership list — so neighbors can lawfully reach neighbors about association business.^23, 11

Straight talk: vendor contracts, bids, invoices and insurance policies are the contested zone — the statute doesn't name them, association lawyers argue they fall outside “accounting records,” and the strongest answer likely sits in our recorded Declaration. Everything listed above is what the Code plainly grants. It's more than enough to start.

Caught in writing

What they tell us — versus what their own books say.

Fair questions for the board

• Why does most of our money go to one amenity — the pool — while the front entrance sits neglected and the roses have withered away?
• The association sells seasonal pool passes to the public and took in $22,469 in a single month — and a brand-new “Pool Revenue” ledger line booked $44,806.73 in 2025 against a budget of $0.^3, 4 Is running a commercial pool for revenue consistent with our non-profit status? Ask the board.
• The pool snack shack sells food — and the association's own debit card shows a charge at a liquor store. Is alcohol being served or sold there properly licensed and insured? If not, who is liable — the board, or every owner — when something goes wrong?¹
• Have these choices served the whole community — or breached the board's duty to spend our money for everyone's benefit?
• The board opened a separate bank account to sell pool passes to non-members, and an outside party pays an “amenity sharing” fee to use our amenities. How much outside money comes in — and where does every dollar of it go?⁵
• The 2024 books show two expense lines with negative full-year totals — pool repair at −$26,261.65 and lawn service at −$16,540.91. How does an association spend negative $26,000 on pool repair in a year? What credits or reclassifications got parked there?¹⁶
• A $30,000 “DUE TO DEVELOPER” liability has sat on the balance sheet, unchanged to the dollar, across three straight year-ends. What is it for — and why does it never move?^16, 17
• Clubhouse rental income fell from $37,861 (2024) to $3,162 (2025) — a 92% collapse — the same year that new “Pool Revenue” line appeared with $44,807. Maybe it's just a relabel. So why has nobody told members what happened to a $37,000 revenue stream?^16, 4
• An independent audit would settle every question on this page for a few thousand dollars — the board spends more than that on the pool every week. If nothing is wrong, an audit proves it. So why won't they order one?
• If these are the “safe” documents — what's in the ones they won't release?

The rulebook is on our side

This isn't a protest. It's a procedure — written into our own bylaws.¹¹

• A petition of 25% of the vote — 70 owners (of 280 homes¹²) — and the president must call a special meeting. Not may — “it shall be the duty of the President.”
• At that meeting, directors can be removed “with or without cause” by majority vote — and replacements elected “then and there.” One meeting. New board.
• Can't attend? A signed proxy counts as you being there — it's written, dated, revocable any time, and valid for 11 months.

Day one of a new board

We're not just against something. Here's the platform:

• Independent audit of every account, published to every owner.
• Competitive bids on every contract over $5,000 — including the pool.
• Board approval required for any expense over $250. No more surprise DoorDash.
• Reserves restored and locked — no transfers without a recorded board vote.
• Fund reserves on the study's schedule — the professional plan we already paid for.
• Monthly statements to every owner. Transparency isn't a favor; it's the default.

Paid for by Highlands Concerned Homeowners.
Neighbors. Not the board.