Rename to HOA LedgerIQ and implement remaining report pages

- Rename app from "HOA Financial Platform" to "HOA LedgerIQ" across all
  frontend pages, backend API docs, package.json files, and seed data
- Add Cash Flow Statement report (GET /reports/cash-flow) with operating
  and reserve fund activity breakdown, beginning/ending cash balances
- Add Aging Report (GET /reports/aging) with per-unit aging buckets
  (current, 1-30, 31-60, 61-90, 90+ days), expandable invoice details
- Add Year-End Package (GET /reports/year-end) with income statement
  summary, collection stats, 1099-NEC vendor report, reserve fund status
- Add Settings page showing org info, user profile, and system details
- Replace all PlaceholderPage references with real implementations
- Bump auth store version to 3 for localStorage migration

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

frontend/src/pages/auth/LoginPage.tsx

@@ -53,7 +53,7 @@ export function LoginPage() {
   return (
     <Container size={420} my={80}>
       <Title ta="center" order={2}>
-        HOA Financial Platform
+        HOA LedgerIQ
       </Title>
       <Text c="dimmed" size="sm" ta="center" mt={5}>
         Don&apos;t have an account?{' '}

frontend/src/pages/dashboard/DashboardPage.tsx

@@ -57,7 +57,7 @@ export function DashboardPage() {
 
       {!currentOrg ? (
         <Card withBorder p="xl" ta="center">
-          <Text size="lg" fw={500}>Welcome to the HOA Financial Platform</Text>
+          <Text size="lg" fw={500}>Welcome to HOA LedgerIQ</Text>
           <Text c="dimmed" mt="sm">
             Create or select an organization to get started.
           </Text>

frontend/src/pages/reports/AgingReportPage.tsx

@@ -0,0 +1,254 @@
+import { useState } from 'react';
+import {
+  Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
+  ThemeIcon, ActionIcon, Collapse,
+} from '@mantine/core';
+import { useQuery } from '@tanstack/react-query';
+import {
+  IconChevronDown, IconChevronRight, IconAlertTriangle, IconCash,
+  IconClock, IconClockHour4, IconClockHour8, IconClockHour12, IconReportMoney,
+} from '@tabler/icons-react';
+import api from '../../services/api';
+
+interface Invoice {
+  invoice_id: string;
+  invoice_number: string;
+  description: string;
+  due_date: string;
+  amount: number;
+  amount_paid: number;
+  balance_due: number;
+  aging_bucket: string;
+}
+
+interface AgingUnit {
+  unit_id: string;
+  unit_number: string;
+  owner_name: string;
+  current: number;
+  days_1_30: number;
+  days_31_60: number;
+  days_61_90: number;
+  days_90_plus: number;
+  total: number;
+  invoices: Invoice[];
+}
+
+interface AgingSummary {
+  current: number;
+  days_1_30: number;
+  days_31_60: number;
+  days_61_90: number;
+  days_90_plus: number;
+  total: number;
+  unit_count: number;
+}
+
+interface AgingData {
+  units: AgingUnit[];
+  summary: AgingSummary;
+}
+
+const fmt = (v: number | string) =>
+  parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+const BUCKET_COLORS: Record<string, string> = {
+  current: 'green',
+  '1-30': 'yellow',
+  '31-60': 'orange',
+  '61-90': 'red',
+  '90+': 'red',
+};
+
+function bucketColor(bucket: string): string {
+  return BUCKET_COLORS[bucket] || 'gray';
+}
+
+function AgingBadge({ bucket }: { bucket: string }) {
+  return (
+    <Badge size="xs" variant="light" color={bucketColor(bucket)}>
+      {bucket}
+    </Badge>
+  );
+}
+
+function InvoiceRows({ invoices }: { invoices: Invoice[] }) {
+  return (
+    <Table.Tr>
+      <Table.Td colSpan={9} p={0} style={{ background: 'var(--mantine-color-gray-0)' }}>
+        <Table fontSize="xs" horizontalSpacing="sm" verticalSpacing={4}>
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th w={40} />
+              <Table.Th>Invoice #</Table.Th>
+              <Table.Th>Description</Table.Th>
+              <Table.Th>Due Date</Table.Th>
+              <Table.Th ta="right">Amount</Table.Th>
+              <Table.Th ta="right">Paid</Table.Th>
+              <Table.Th ta="right">Balance</Table.Th>
+              <Table.Th>Bucket</Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {invoices.map((inv) => (
+              <Table.Tr key={inv.invoice_id}>
+                <Table.Td />
+                <Table.Td ff="monospace">{inv.invoice_number}</Table.Td>
+                <Table.Td>{inv.description}</Table.Td>
+                <Table.Td>{new Date(inv.due_date).toLocaleDateString()}</Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(inv.amount)}</Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(inv.amount_paid)}</Table.Td>
+                <Table.Td ta="right" ff="monospace" fw={600}>{fmt(inv.balance_due)}</Table.Td>
+                <Table.Td><AgingBadge bucket={inv.aging_bucket} /></Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+        </Table>
+      </Table.Td>
+    </Table.Tr>
+  );
+}
+
+export function AgingReportPage() {
+  const [expandedRows, setExpandedRows] = useState<Set<string>>(new Set());
+
+  const { data, isLoading } = useQuery<AgingData>({
+    queryKey: ['aging-report'],
+    queryFn: async () => { const { data } = await api.get('/reports/aging'); return data; },
+  });
+
+  const toggleRow = (unitId: string) => {
+    setExpandedRows((prev) => {
+      const next = new Set(prev);
+      if (next.has(unitId)) {
+        next.delete(unitId);
+      } else {
+        next.add(unitId);
+      }
+      return next;
+    });
+  };
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  const summary = data?.summary;
+  const units = data?.units || [];
+
+  const summaryCards: { label: string; value: number; color: string; icon: React.ReactNode }[] = [
+    { label: 'Current', value: summary?.current || 0, color: 'green', icon: <IconCash size={20} /> },
+    { label: '1-30 Days', value: summary?.days_1_30 || 0, color: 'yellow', icon: <IconClock size={20} /> },
+    { label: '31-60 Days', value: summary?.days_31_60 || 0, color: 'orange', icon: <IconClockHour4 size={20} /> },
+    { label: '61-90 Days', value: summary?.days_61_90 || 0, color: 'red', icon: <IconClockHour8 size={20} /> },
+    { label: '90+ Days', value: summary?.days_90_plus || 0, color: 'red', icon: <IconClockHour12 size={20} /> },
+    { label: 'Total Outstanding', value: summary?.total || 0, color: 'blue', icon: <IconReportMoney size={20} /> },
+  ];
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <Title order={2}>Aging Report</Title>
+        {summary && (
+          <Badge size="lg" variant="light" color="blue">
+            {summary.unit_count} {summary.unit_count === 1 ? 'unit' : 'units'} with outstanding balances
+          </Badge>
+        )}
+      </Group>
+
+      <SimpleGrid cols={{ base: 2, sm: 3, lg: 6 }}>
+        {summaryCards.map((card) => (
+          <Card key={card.label} withBorder padding="md">
+            <Group gap="xs" mb={4}>
+              <ThemeIcon variant="light" color={card.color} size="sm">
+                {card.icon}
+              </ThemeIcon>
+              <Text size="xs" c="dimmed" fw={500}>{card.label}</Text>
+            </Group>
+            <Text size="xl" fw={700} ff="monospace" c={card.value > 0 ? card.color : undefined}>
+              {fmt(card.value)}
+            </Text>
+          </Card>
+        ))}
+      </SimpleGrid>
+
+      <Card withBorder>
+        <Group mb="md" gap="xs">
+          <ThemeIcon variant="light" color="orange" size="sm">
+            <IconAlertTriangle size={16} />
+          </ThemeIcon>
+          <Title order={4}>Outstanding Balances by Unit</Title>
+        </Group>
+
+        <Table striped highlightOnHover>
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th w={40} />
+              <Table.Th>Unit #</Table.Th>
+              <Table.Th>Owner</Table.Th>
+              <Table.Th ta="right"><Text c="green" span fw={600}>Current</Text></Table.Th>
+              <Table.Th ta="right"><Text c="yellow.7" span fw={600}>1-30</Text></Table.Th>
+              <Table.Th ta="right"><Text c="orange" span fw={600}>31-60</Text></Table.Th>
+              <Table.Th ta="right"><Text c="red" span fw={600}>61-90</Text></Table.Th>
+              <Table.Th ta="right"><Text c="red.8" span fw={600}>90+</Text></Table.Th>
+              <Table.Th ta="right">Total</Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {units.map((unit) => {
+              const isExpanded = expandedRows.has(unit.unit_id);
+              return (
+                <>
+                  <Table.Tr
+                    key={unit.unit_id}
+                    onClick={() => toggleRow(unit.unit_id)}
+                    style={{ cursor: 'pointer' }}
+                  >
+                    <Table.Td>
+                      <ActionIcon variant="subtle" size="sm" color="gray">
+                        {isExpanded ? <IconChevronDown size={16} /> : <IconChevronRight size={16} />}
+                      </ActionIcon>
+                    </Table.Td>
+                    <Table.Td fw={600}>{unit.unit_number}</Table.Td>
+                    <Table.Td>{unit.owner_name}</Table.Td>
+                    <Table.Td ta="right" ff="monospace" c={unit.current > 0 ? 'green' : 'dimmed'}>
+                      {fmt(unit.current)}
+                    </Table.Td>
+                    <Table.Td ta="right" ff="monospace" c={unit.days_1_30 > 0 ? 'yellow.7' : 'dimmed'}>
+                      {fmt(unit.days_1_30)}
+                    </Table.Td>
+                    <Table.Td ta="right" ff="monospace" c={unit.days_31_60 > 0 ? 'orange' : 'dimmed'}>
+                      {fmt(unit.days_31_60)}
+                    </Table.Td>
+                    <Table.Td ta="right" ff="monospace" c={unit.days_61_90 > 0 ? 'red' : 'dimmed'}>
+                      {fmt(unit.days_61_90)}
+                    </Table.Td>
+                    <Table.Td ta="right" ff="monospace" c={unit.days_90_plus > 0 ? 'red.8' : 'dimmed'}>
+                      {fmt(unit.days_90_plus)}
+                    </Table.Td>
+                    <Table.Td ta="right" ff="monospace" fw={700}>
+                      {fmt(unit.total)}
+                    </Table.Td>
+                  </Table.Tr>
+                  {isExpanded && (
+                    <InvoiceRows key={`${unit.unit_id}-invoices`} invoices={unit.invoices} />
+                  )}
+                </>
+              );
+            })}
+          </Table.Tbody>
+          <Table.Tfoot>
+            <Table.Tr>
+              <Table.Td />
+              <Table.Td colSpan={2} fw={700}>Totals</Table.Td>
+              <Table.Td ta="right" ff="monospace" fw={700} c="green">{fmt(summary?.current || 0)}</Table.Td>
+              <Table.Td ta="right" ff="monospace" fw={700} c="yellow.7">{fmt(summary?.days_1_30 || 0)}</Table.Td>
+              <Table.Td ta="right" ff="monospace" fw={700} c="orange">{fmt(summary?.days_31_60 || 0)}</Table.Td>
+              <Table.Td ta="right" ff="monospace" fw={700} c="red">{fmt(summary?.days_61_90 || 0)}</Table.Td>
+              <Table.Td ta="right" ff="monospace" fw={700} c="red.8">{fmt(summary?.days_90_plus || 0)}</Table.Td>
+              <Table.Td ta="right" ff="monospace" fw={700}>{fmt(summary?.total || 0)}</Table.Td>
+            </Table.Tr>
+          </Table.Tfoot>
+        </Table>
+      </Card>
+    </Stack>
+  );
+}

frontend/src/pages/reports/CashFlowPage.tsx

@@ -0,0 +1,257 @@
+import { useState } from 'react';
+import {
+  Title, Table, Group, Stack, Text, Card, Loader, Center, Divider,
+  Badge, SimpleGrid, TextInput, Button, ThemeIcon,
+} from '@mantine/core';
+import { useQuery } from '@tanstack/react-query';
+import {
+  IconCash, IconArrowUpRight, IconArrowDownRight,
+  IconWallet, IconReportMoney, IconSearch,
+} from '@tabler/icons-react';
+import api from '../../services/api';
+
+interface OperatingActivity {
+  name: string;
+  type: 'income' | 'expense';
+  amount: number;
+}
+
+interface ReserveActivity {
+  name: string;
+  amount: number;
+}
+
+interface CashFlowData {
+  from: string;
+  to: string;
+  operating_activities: OperatingActivity[];
+  reserve_activities: ReserveActivity[];
+  total_operating: string;
+  total_reserve: string;
+  net_cash_change: string;
+  beginning_cash: string;
+  ending_cash: string;
+}
+
+export function CashFlowPage() {
+  const today = new Date();
+  const yearStart = `${today.getFullYear()}-01-01`;
+  const todayStr = today.toISOString().split('T')[0];
+
+  const [fromDate, setFromDate] = useState(yearStart);
+  const [toDate, setToDate] = useState(todayStr);
+  const [queryFrom, setQueryFrom] = useState(yearStart);
+  const [queryTo, setQueryTo] = useState(todayStr);
+
+  const { data, isLoading } = useQuery<CashFlowData>({
+    queryKey: ['cash-flow', queryFrom, queryTo],
+    queryFn: async () => {
+      const { data } = await api.get(`/reports/cash-flow?from=${queryFrom}&to=${queryTo}`);
+      return data;
+    },
+  });
+
+  const handleApply = () => {
+    setQueryFrom(fromDate);
+    setQueryTo(toDate);
+  };
+
+  const fmt = (v: string | number) =>
+    parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  const totalOperating = parseFloat(data?.total_operating || '0');
+  const totalReserve = parseFloat(data?.total_reserve || '0');
+  const beginningCash = parseFloat(data?.beginning_cash || '0');
+  const endingCash = parseFloat(data?.ending_cash || '0');
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <Title order={2}>Cash Flow Statement</Title>
+        <Group>
+          <TextInput
+            type="date"
+            label="From"
+            value={fromDate}
+            onChange={(e) => setFromDate(e.currentTarget.value)}
+            w={160}
+          />
+          <TextInput
+            type="date"
+            label="To"
+            value={toDate}
+            onChange={(e) => setToDate(e.currentTarget.value)}
+            w={160}
+          />
+          <Button
+            leftSection={<IconSearch size={16} />}
+            onClick={handleApply}
+            mt={24}
+          >
+            Apply
+          </Button>
+        </Group>
+      </Group>
+
+      {/* Summary Cards */}
+      <SimpleGrid cols={{ base: 1, sm: 2, md: 4 }}>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color="blue" size="sm">
+              <IconWallet size={14} />
+            </ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Beginning Cash</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace">{fmt(beginningCash)}</Text>
+        </Card>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color={totalOperating >= 0 ? 'green' : 'red'} size="sm">
+              {totalOperating >= 0 ? <IconArrowUpRight size={14} /> : <IconArrowDownRight size={14} />}
+            </ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Net Operating</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace" c={totalOperating >= 0 ? 'green' : 'red'}>
+            {fmt(totalOperating)}
+          </Text>
+        </Card>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color={totalReserve >= 0 ? 'green' : 'red'} size="sm">
+              <IconReportMoney size={14} />
+            </ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Net Reserve</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace" c={totalReserve >= 0 ? 'green' : 'red'}>
+            {fmt(totalReserve)}
+          </Text>
+        </Card>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color="teal" size="sm">
+              <IconCash size={14} />
+            </ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Ending Cash</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace">{fmt(endingCash)}</Text>
+        </Card>
+      </SimpleGrid>
+
+      {/* Operating Activities */}
+      <Card withBorder>
+        <Title order={4} mb="md">Operating Activities</Title>
+        <Table striped highlightOnHover>
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th>Activity</Table.Th>
+              <Table.Th ta="center" w={100}>Type</Table.Th>
+              <Table.Th ta="right" w={160}>Amount</Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {(data?.operating_activities || []).length === 0 && (
+              <Table.Tr>
+                <Table.Td colSpan={3}>
+                  <Text ta="center" c="dimmed" py="lg">No operating activities for this period.</Text>
+                </Table.Td>
+              </Table.Tr>
+            )}
+            {(data?.operating_activities || []).map((a, idx) => (
+              <Table.Tr key={`${a.name}-${idx}`}>
+                <Table.Td>{a.name}</Table.Td>
+                <Table.Td ta="center">
+                  <Badge
+                    size="xs"
+                    variant="light"
+                    color={a.type === 'income' ? 'green' : 'red'}
+                  >
+                    {a.type}
+                  </Badge>
+                </Table.Td>
+                <Table.Td ta="right" ff="monospace" c={a.amount >= 0 ? 'green' : 'red'}>
+                  {fmt(a.amount)}
+                </Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+          <Table.Tfoot>
+            <Table.Tr>
+              <Table.Td colSpan={2} fw={700}>Total Operating Activities</Table.Td>
+              <Table.Td ta="right" fw={700} ff="monospace" c={totalOperating >= 0 ? 'green' : 'red'}>
+                {fmt(data?.total_operating || '0')}
+              </Table.Td>
+            </Table.Tr>
+          </Table.Tfoot>
+        </Table>
+      </Card>
+
+      {/* Reserve Fund Activities */}
+      <Card withBorder>
+        <Title order={4} mb="md">Reserve Fund Activities</Title>
+        <Table striped highlightOnHover>
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th>Activity</Table.Th>
+              <Table.Th ta="right" w={160}>Amount</Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {(data?.reserve_activities || []).length === 0 && (
+              <Table.Tr>
+                <Table.Td colSpan={2}>
+                  <Text ta="center" c="dimmed" py="lg">No reserve fund activities for this period.</Text>
+                </Table.Td>
+              </Table.Tr>
+            )}
+            {(data?.reserve_activities || []).map((a, idx) => (
+              <Table.Tr key={`${a.name}-${idx}`}>
+                <Table.Td>{a.name}</Table.Td>
+                <Table.Td ta="right" ff="monospace" c={a.amount >= 0 ? 'green' : 'red'}>
+                  {fmt(a.amount)}
+                </Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+          <Table.Tfoot>
+            <Table.Tr>
+              <Table.Td fw={700}>Total Reserve Fund Activities</Table.Td>
+              <Table.Td ta="right" fw={700} ff="monospace" c={totalReserve >= 0 ? 'green' : 'red'}>
+                {fmt(data?.total_reserve || '0')}
+              </Table.Td>
+            </Table.Tr>
+          </Table.Tfoot>
+        </Table>
+      </Card>
+
+      {/* Net Cash Change Summary */}
+      <Card withBorder>
+        <Stack gap="sm">
+          <Group justify="space-between" px="sm">
+            <Text fw={700} size="lg">Net Cash Change</Text>
+            <Text
+              fw={700}
+              size="lg"
+              ff="monospace"
+              c={parseFloat(data?.net_cash_change || '0') >= 0 ? 'green' : 'red'}
+            >
+              {fmt(data?.net_cash_change || '0')}
+            </Text>
+          </Group>
+          <Divider />
+          <Group justify="space-between" px="sm">
+            <Text fw={700} size="lg">Beginning Cash</Text>
+            <Text fw={700} size="lg" ff="monospace">{fmt(data?.beginning_cash || '0')}</Text>
+          </Group>
+          <Group justify="space-between" px="sm">
+            <Text fw={700} size="xl">Ending Cash</Text>
+            <Text fw={700} size="xl" ff="monospace" c="teal">
+              {fmt(data?.ending_cash || '0')}
+            </Text>
+          </Group>
+        </Stack>
+      </Card>
+    </Stack>
+  );
+}

frontend/src/pages/reports/YearEndPage.tsx

@@ -0,0 +1,304 @@
+import { useState } from 'react';
+import {
+  Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
+  ThemeIcon, NumberInput, Divider, Accordion,
+} from '@mantine/core';
+import {
+  IconCalendar, IconFileInvoice, IconCash, IconShieldCheck,
+  IconBuildingBank, IconUsers,
+} from '@tabler/icons-react';
+import { useQuery } from '@tanstack/react-query';
+import api from '../../services/api';
+
+interface Vendor1099 {
+  id: string; name: string; tax_id: string;
+  address_line1: string; city: string; state: string; zip_code: string;
+  total_paid: string;
+}
+
+interface ReserveItem {
+  name: string; current_fund_balance: string;
+  replacement_cost: string; percent_funded: string;
+}
+
+interface Collections {
+  total_invoices: string; paid_invoices: string; outstanding_invoices: string;
+  total_assessed: string; total_collected: string; total_outstanding: string;
+}
+
+interface YearEndData {
+  year: number;
+  income_statement: {
+    income: any[]; expenses: any[];
+    total_income: string; total_expenses: string; net_income: string;
+  };
+  balance_sheet: {
+    total_assets: string; total_liabilities: string; total_equity: string;
+  };
+  vendors_1099: Vendor1099[];
+  collections: Collections;
+  reserve_status: ReserveItem[];
+}
+
+export function YearEndPage() {
+  const [year, setYear] = useState(new Date().getFullYear());
+
+  const { data, isLoading } = useQuery<YearEndData>({
+    queryKey: ['year-end', year],
+    queryFn: async () => { const { data } = await api.get(`/reports/year-end?year=${year}`); return data; },
+  });
+
+  const fmt = (v: string | number) =>
+    parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  const collections = data?.collections;
+  const collectionRate = collections
+    ? (parseFloat(collections.total_collected) / Math.max(parseFloat(collections.total_assessed), 1) * 100).toFixed(1)
+    : '0';
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <div>
+          <Title order={2}>Year-End Package</Title>
+          <Text c="dimmed" size="sm">Annual financial summary and compliance reports</Text>
+        </div>
+        <NumberInput label="Fiscal Year" value={year} onChange={(v) => setYear(Number(v) || year)}
+          min={2020} max={2030} w={120} />
+      </Group>
+
+      {/* Summary Cards */}
+      <SimpleGrid cols={{ base: 1, sm: 2, lg: 4 }}>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Net Income</Text>
+              <Text fw={700} size="xl" c={parseFloat(data?.income_statement?.net_income || '0') >= 0 ? 'green' : 'red'}>
+                {fmt(data?.income_statement?.net_income || '0')}
+              </Text>
+            </div>
+            <ThemeIcon color="green" variant="light" size={48} radius="md">
+              <IconCash size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Total Assets</Text>
+              <Text fw={700} size="xl">{fmt(data?.balance_sheet?.total_assets || '0')}</Text>
+            </div>
+            <ThemeIcon color="blue" variant="light" size={48} radius="md">
+              <IconBuildingBank size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Collection Rate</Text>
+              <Text fw={700} size="xl">{collectionRate}%</Text>
+            </div>
+            <ThemeIcon color="violet" variant="light" size={48} radius="md">
+              <IconFileInvoice size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>1099 Vendors</Text>
+              <Text fw={700} size="xl">{data?.vendors_1099?.length || 0}</Text>
+            </div>
+            <ThemeIcon color="orange" variant="light" size={48} radius="md">
+              <IconUsers size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+      </SimpleGrid>
+
+      <Accordion variant="separated" multiple defaultValue={['income', 'collections', 'vendors', 'reserves']}>
+        {/* Income Statement Summary */}
+        <Accordion.Item value="income">
+          <Accordion.Control icon={<IconCash size={20} />}>
+            Income Statement Summary
+          </Accordion.Control>
+          <Accordion.Panel>
+            <SimpleGrid cols={{ base: 1, md: 2 }}>
+              <div>
+                <Text fw={600} mb="xs">Income</Text>
+                <Table>
+                  <Table.Tbody>
+                    {(data?.income_statement?.income || []).map((i: any) => (
+                      <Table.Tr key={i.account_number}>
+                        <Table.Td>{i.name}</Table.Td>
+                        <Table.Td ta="right" ff="monospace">{fmt(i.amount)}</Table.Td>
+                      </Table.Tr>
+                    ))}
+                  </Table.Tbody>
+                  <Table.Tfoot>
+                    <Table.Tr>
+                      <Table.Td fw={700}>Total Income</Table.Td>
+                      <Table.Td ta="right" fw={700} ff="monospace">{fmt(data?.income_statement?.total_income || '0')}</Table.Td>
+                    </Table.Tr>
+                  </Table.Tfoot>
+                </Table>
+              </div>
+              <div>
+                <Text fw={600} mb="xs">Expenses</Text>
+                <Table>
+                  <Table.Tbody>
+                    {(data?.income_statement?.expenses || []).map((e: any) => (
+                      <Table.Tr key={e.account_number}>
+                        <Table.Td>{e.name}</Table.Td>
+                        <Table.Td ta="right" ff="monospace">{fmt(e.amount)}</Table.Td>
+                      </Table.Tr>
+                    ))}
+                  </Table.Tbody>
+                  <Table.Tfoot>
+                    <Table.Tr>
+                      <Table.Td fw={700}>Total Expenses</Table.Td>
+                      <Table.Td ta="right" fw={700} ff="monospace">{fmt(data?.income_statement?.total_expenses || '0')}</Table.Td>
+                    </Table.Tr>
+                  </Table.Tfoot>
+                </Table>
+              </div>
+            </SimpleGrid>
+            <Divider my="md" />
+            <Group justify="space-between" px="sm">
+              <Text fw={700} size="lg">Net Income / (Loss)</Text>
+              <Text fw={700} size="lg" ff="monospace"
+                c={parseFloat(data?.income_statement?.net_income || '0') >= 0 ? 'green' : 'red'}>
+                {fmt(data?.income_statement?.net_income || '0')}
+              </Text>
+            </Group>
+          </Accordion.Panel>
+        </Accordion.Item>
+
+        {/* Collections Summary */}
+        <Accordion.Item value="collections">
+          <Accordion.Control icon={<IconFileInvoice size={20} />}>
+            Assessment Collections Summary
+          </Accordion.Control>
+          <Accordion.Panel>
+            <SimpleGrid cols={{ base: 1, sm: 3 }}>
+              <Card withBorder p="md">
+                <Text size="xs" c="dimmed" tt="uppercase">Total Assessed</Text>
+                <Text fw={700} size="lg">{fmt(collections?.total_assessed || '0')}</Text>
+                <Text size="xs" c="dimmed">{collections?.total_invoices || 0} invoices</Text>
+              </Card>
+              <Card withBorder p="md">
+                <Text size="xs" c="dimmed" tt="uppercase">Total Collected</Text>
+                <Text fw={700} size="lg" c="green">{fmt(collections?.total_collected || '0')}</Text>
+                <Text size="xs" c="dimmed">{collections?.paid_invoices || 0} paid</Text>
+              </Card>
+              <Card withBorder p="md">
+                <Text size="xs" c="dimmed" tt="uppercase">Outstanding</Text>
+                <Text fw={700} size="lg" c="red">{fmt(collections?.total_outstanding || '0')}</Text>
+                <Text size="xs" c="dimmed">{collections?.outstanding_invoices || 0} unpaid</Text>
+              </Card>
+            </SimpleGrid>
+          </Accordion.Panel>
+        </Accordion.Item>
+
+        {/* 1099 Vendors */}
+        <Accordion.Item value="vendors">
+          <Accordion.Control icon={<IconUsers size={20} />}>
+            1099-NEC Vendor Report ({data?.vendors_1099?.length || 0} vendors)
+          </Accordion.Control>
+          <Accordion.Panel>
+            {(data?.vendors_1099 || []).length === 0 ? (
+              <Text c="dimmed" ta="center" py="md">No vendors met the $600 threshold for 1099 reporting.</Text>
+            ) : (
+              <Table striped highlightOnHover>
+                <Table.Thead>
+                  <Table.Tr>
+                    <Table.Th>Vendor Name</Table.Th>
+                    <Table.Th>Tax ID</Table.Th>
+                    <Table.Th>Address</Table.Th>
+                    <Table.Th ta="right">Total Paid</Table.Th>
+                  </Table.Tr>
+                </Table.Thead>
+                <Table.Tbody>
+                  {(data?.vendors_1099 || []).map((v) => (
+                    <Table.Tr key={v.id}>
+                      <Table.Td fw={500}>{v.name}</Table.Td>
+                      <Table.Td>
+                        {v.tax_id ? (
+                          <Badge variant="light" size="sm">***-**-{v.tax_id.slice(-4)}</Badge>
+                        ) : (
+                          <Badge color="red" variant="light" size="sm">Missing</Badge>
+                        )}
+                      </Table.Td>
+                      <Table.Td>
+                        <Text size="sm">{v.address_line1}{v.city ? `, ${v.city}` : ''}{v.state ? `, ${v.state}` : ''} {v.zip_code}</Text>
+                      </Table.Td>
+                      <Table.Td ta="right" ff="monospace" fw={500}>{fmt(v.total_paid)}</Table.Td>
+                    </Table.Tr>
+                  ))}
+                </Table.Tbody>
+                <Table.Tfoot>
+                  <Table.Tr>
+                    <Table.Td colSpan={3} fw={700}>Total 1099 Payments</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">
+                      {fmt((data?.vendors_1099 || []).reduce((s, v) => s + parseFloat(v.total_paid), 0))}
+                    </Table.Td>
+                  </Table.Tr>
+                </Table.Tfoot>
+              </Table>
+            )}
+          </Accordion.Panel>
+        </Accordion.Item>
+
+        {/* Reserve Fund Status */}
+        <Accordion.Item value="reserves">
+          <Accordion.Control icon={<IconShieldCheck size={20} />}>
+            Reserve Fund Status
+          </Accordion.Control>
+          <Accordion.Panel>
+            <Table striped highlightOnHover>
+              <Table.Thead>
+                <Table.Tr>
+                  <Table.Th>Component</Table.Th>
+                  <Table.Th ta="right">Current Balance</Table.Th>
+                  <Table.Th ta="right">Replacement Cost</Table.Th>
+                  <Table.Th ta="right">% Funded</Table.Th>
+                </Table.Tr>
+              </Table.Thead>
+              <Table.Tbody>
+                {(data?.reserve_status || []).map((r) => {
+                  const pct = parseFloat(r.percent_funded);
+                  const color = pct >= 80 ? 'green' : pct >= 50 ? 'yellow' : 'red';
+                  return (
+                    <Table.Tr key={r.name}>
+                      <Table.Td fw={500}>{r.name}</Table.Td>
+                      <Table.Td ta="right" ff="monospace">{fmt(r.current_fund_balance)}</Table.Td>
+                      <Table.Td ta="right" ff="monospace">{fmt(r.replacement_cost)}</Table.Td>
+                      <Table.Td ta="right">
+                        <Badge color={color} variant="light">{pct}%</Badge>
+                      </Table.Td>
+                    </Table.Tr>
+                  );
+                })}
+              </Table.Tbody>
+              <Table.Tfoot>
+                <Table.Tr>
+                  <Table.Td fw={700}>Total</Table.Td>
+                  <Table.Td ta="right" fw={700} ff="monospace">
+                    {fmt((data?.reserve_status || []).reduce((s, r) => s + parseFloat(r.current_fund_balance), 0))}
+                  </Table.Td>
+                  <Table.Td ta="right" fw={700} ff="monospace">
+                    {fmt((data?.reserve_status || []).reduce((s, r) => s + parseFloat(r.replacement_cost), 0))}
+                  </Table.Td>
+                  <Table.Td />
+                </Table.Tr>
+              </Table.Tfoot>
+            </Table>
+          </Accordion.Panel>
+        </Accordion.Item>
+      </Accordion>
+    </Stack>
+  );
+}

frontend/src/pages/settings/SettingsPage.tsx

@@ -0,0 +1,131 @@
+import {
+  Title, Text, Card, Stack, Group, SimpleGrid, Badge, ThemeIcon, Divider,
+} from '@mantine/core';
+import {
+  IconBuilding, IconUser, IconUsers, IconSettings, IconShieldLock,
+  IconCalendar,
+} from '@tabler/icons-react';
+import { useAuthStore } from '../../stores/authStore';
+
+export function SettingsPage() {
+  const { user, currentOrg } = useAuthStore();
+
+  return (
+    <Stack>
+      <div>
+        <Title order={2}>Settings</Title>
+        <Text c="dimmed" size="sm">Organization and account settings</Text>
+      </div>
+
+      <SimpleGrid cols={{ base: 1, md: 2 }}>
+        {/* Organization Info */}
+        <Card withBorder padding="lg">
+          <Group mb="md">
+            <ThemeIcon color="blue" variant="light" size={40} radius="md">
+              <IconBuilding size={24} />
+            </ThemeIcon>
+            <div>
+              <Text fw={600} size="lg">Organization</Text>
+              <Text c="dimmed" size="sm">Current organization details</Text>
+            </div>
+          </Group>
+          <Stack gap="xs">
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Name</Text>
+              <Text size="sm" fw={500}>{currentOrg?.name || 'N/A'}</Text>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Your Role</Text>
+              <Badge variant="light">{currentOrg?.role || 'N/A'}</Badge>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Schema</Text>
+              <Text size="sm" ff="monospace" c="dimmed">{currentOrg?.schemaName || 'N/A'}</Text>
+            </Group>
+          </Stack>
+        </Card>
+
+        {/* User Profile */}
+        <Card withBorder padding="lg">
+          <Group mb="md">
+            <ThemeIcon color="green" variant="light" size={40} radius="md">
+              <IconUser size={24} />
+            </ThemeIcon>
+            <div>
+              <Text fw={600} size="lg">Your Profile</Text>
+              <Text c="dimmed" size="sm">Account information</Text>
+            </div>
+          </Group>
+          <Stack gap="xs">
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Name</Text>
+              <Text size="sm" fw={500}>{user?.firstName} {user?.lastName}</Text>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Email</Text>
+              <Text size="sm" fw={500}>{user?.email}</Text>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">User ID</Text>
+              <Text size="sm" ff="monospace" c="dimmed">{user?.id?.slice(0, 8)}...</Text>
+            </Group>
+          </Stack>
+        </Card>
+
+        {/* Security */}
+        <Card withBorder padding="lg">
+          <Group mb="md">
+            <ThemeIcon color="red" variant="light" size={40} radius="md">
+              <IconShieldLock size={24} />
+            </ThemeIcon>
+            <div>
+              <Text fw={600} size="lg">Security</Text>
+              <Text c="dimmed" size="sm">Authentication and access</Text>
+            </div>
+          </Group>
+          <Stack gap="xs">
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Authentication</Text>
+              <Badge color="green" variant="light">Active Session</Badge>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Two-Factor Auth</Text>
+              <Badge color="gray" variant="light">Not Configured</Badge>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">OAuth Providers</Text>
+              <Badge color="gray" variant="light">None Linked</Badge>
+            </Group>
+          </Stack>
+        </Card>
+
+        {/* System Info */}
+        <Card withBorder padding="lg">
+          <Group mb="md">
+            <ThemeIcon color="violet" variant="light" size={40} radius="md">
+              <IconSettings size={24} />
+            </ThemeIcon>
+            <div>
+              <Text fw={600} size="lg">System</Text>
+              <Text c="dimmed" size="sm">Platform information</Text>
+            </div>
+          </Group>
+          <Stack gap="xs">
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Platform</Text>
+              <Text size="sm" fw={500}>HOA LedgerIQ</Text>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Version</Text>
+              <Badge variant="light">0.1.0 MVP</Badge>
+            </Group>
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">API</Text>
+              <Text size="sm" ff="monospace" c="dimmed">/api/docs</Text>
+            </Group>
+          </Stack>
+        </Card>
+      </SimpleGrid>
+    </Stack>
+  );
+}