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>

db/init/00-init.sql

@@ -0,0 +1,79 @@
+-- HOA Financial Platform - Database Initialization
+-- Creates shared schema and base tables for multi-tenant architecture
+
+CREATE EXTENSION IF NOT EXISTS "uuid-ossp";
+CREATE EXTENSION IF NOT EXISTS "pgcrypto";
+
+-- Shared schema for cross-tenant data
+CREATE SCHEMA IF NOT EXISTS shared;
+
+-- Organizations (HOAs)
+CREATE TABLE shared.organizations (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    name VARCHAR(255) NOT NULL,
+    schema_name VARCHAR(63) NOT NULL UNIQUE,
+    subdomain VARCHAR(63) UNIQUE,
+    status VARCHAR(20) DEFAULT 'active' CHECK (status IN ('active', 'suspended', 'trial')),
+    settings JSONB DEFAULT '{}',
+    address_line1 VARCHAR(255),
+    address_line2 VARCHAR(255),
+    city VARCHAR(100),
+    state VARCHAR(2),
+    zip_code VARCHAR(10),
+    phone VARCHAR(20),
+    email VARCHAR(255),
+    tax_id VARCHAR(20),
+    fiscal_year_start_month INTEGER DEFAULT 1 CHECK (fiscal_year_start_month BETWEEN 1 AND 12),
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- Users (global, cross-tenant)
+CREATE TABLE shared.users (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    email VARCHAR(255) NOT NULL UNIQUE,
+    password_hash VARCHAR(255),
+    first_name VARCHAR(100),
+    last_name VARCHAR(100),
+    phone VARCHAR(20),
+    is_email_verified BOOLEAN DEFAULT FALSE,
+    mfa_enabled BOOLEAN DEFAULT FALSE,
+    mfa_secret VARCHAR(255),
+    oauth_provider VARCHAR(50),
+    oauth_provider_id VARCHAR(255),
+    last_login_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- User-Organization memberships with roles
+CREATE TABLE shared.user_organizations (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    role VARCHAR(50) NOT NULL CHECK (role IN ('president', 'treasurer', 'secretary', 'member_at_large', 'manager', 'homeowner')),
+    is_active BOOLEAN DEFAULT TRUE,
+    joined_at TIMESTAMPTZ DEFAULT NOW(),
+    UNIQUE(user_id, organization_id)
+);
+
+-- Invitations
+CREATE TABLE shared.invitations (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    email VARCHAR(255) NOT NULL,
+    role VARCHAR(50) NOT NULL,
+    invited_by UUID NOT NULL REFERENCES shared.users(id),
+    token VARCHAR(255) NOT NULL UNIQUE,
+    expires_at TIMESTAMPTZ NOT NULL,
+    accepted_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- Indexes
+CREATE INDEX idx_user_orgs_user ON shared.user_organizations(user_id);
+CREATE INDEX idx_user_orgs_org ON shared.user_organizations(organization_id);
+CREATE INDEX idx_users_email ON shared.users(email);
+CREATE INDEX idx_orgs_schema ON shared.organizations(schema_name);
+CREATE INDEX idx_invitations_token ON shared.invitations(token);
+CREATE INDEX idx_invitations_email ON shared.invitations(email);