Initial commit: HOA Financial Intelligence Platform MVP

Multi-tenant financial management platform for homeowner associations featuring:
- NestJS backend with 16 modules (auth, accounts, transactions, budgets, units,
  invoices, payments, vendors, reserves, investments, capital projects, reports)
- React + Mantine frontend with dashboard, CRUD pages, and financial reports
- Schema-per-tenant PostgreSQL isolation with JWT-based tenant resolution
- Docker Compose infrastructure (nginx, backend, frontend, postgres, redis)
- Comprehensive seed data for Sunrise Valley HOA demo
- 39 API endpoints with Swagger documentation
- Double-entry bookkeeping with journal entries
- Budget vs actual reporting and Sankey cash flow visualization

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

.gitignore

@@ -0,0 +1,41 @@
+# Dependencies
+node_modules/
+
+# Build outputs
+dist/
+build/
+
+# Environment
+.env
+.env.local
+.env.*.local
+secrets/
+
+# Logs
+*.log
+npm-debug.log*
+
+# OS
+.DS_Store
+Thumbs.db
+
+# Docker volumes
+postgres_data/
+redis_data/
+pgdata/
+
+# SSL
+letsencrypt/
+
+# Coverage
+coverage/
+.nyc_output/
+
+# IDE
+.idea/
+.vscode/
+*.swp
+*.swo
+
+# TypeScript
+*.tsbuildinfo