feat: UX enhancements, member limits, forecast fix, and menu cleanup (v2026.3.19)

- Onboarding wizard: add Reserve Account step between Operating and Assessments,
  redirect to Budget Planning on completion
- Dashboard: health score pending state shows clickable links to set up missing items
- Projects/Vendors: rich empty-state wizard screens with real-world examples and CTAs
- Investment Planning: auto-refresh AI recommendations when empty or stale (>30 days)
- Hide Invoices and Payments menus (see PARKING-LOT.md for re-enablement)
- Send welcome email via Resend when new members are added to a tenant
- Enforce 5-member limit for Starter/Standard/Professional plans (Enterprise unlimited)
- Cash flow forecast: only mark months as "Actual" when journal entries exist,
  fixing the issue where months without data showed as actuals
- Bump version to 2026.3.19

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

backend/src/modules/email/email.service.ts

@@ -132,6 +132,29 @@ export class EmailService {
     await this.send(email, subject, html, 'trial_expired', { businessName });
   }
 
+  async sendNewMemberWelcomeEmail(
+    email: string,
+    firstName: string,
+    orgName: string,
+  ): Promise<void> {
+    const appUrl = this.configService.get<string>('APP_URL') || 'https://app.hoaledgeriq.com';
+    const subject = `Welcome to ${orgName} on HOA LedgerIQ`;
+    const html = this.buildTemplate({
+      preheader: `Your account for ${orgName} on HOA LedgerIQ is ready.`,
+      heading: `Welcome, ${this.esc(firstName)}!`,
+      body: `
+        <p>You've been added as a member of <strong>${this.esc(orgName)}</strong> on HOA LedgerIQ.</p>
+        <p>Your account is ready to use. Log in with your email address and the temporary password provided by your administrator. You'll be able to change your password after logging in.</p>
+        <p>HOA LedgerIQ gives you access to your community's financial dashboard, budgets, reports, and more.</p>
+      `,
+      ctaText: 'Log In Now',
+      ctaUrl: `${appUrl}/login`,
+      footer: 'If you were not expecting this email, please contact your HOA administrator.',
+    });
+
+    await this.send(email, subject, html, 'new_member_welcome', { orgName, firstName });
+  }
+
   async sendPasswordResetEmail(email: string, resetUrl: string): Promise<void> {
     const subject = 'Reset your HOA LedgerIQ password';
     const html = this.buildTemplate({