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>

.env.example

@@ -12,3 +12,32 @@ AI_API_KEY=your_nvidia_api_key_here
 AI_MODEL=qwen/qwen3.5-397b-a17b
 # Set to 'true' to enable detailed AI prompt/response logging
 AI_DEBUG=false
+
+# Stripe Billing
+STRIPE_SECRET_KEY=sk_test_your_stripe_secret_key
+STRIPE_WEBHOOK_SECRET=whsec_your_webhook_secret
+
+# Stripe Price IDs (Monthly)
+STRIPE_STARTER_MONTHLY_PRICE_ID=price_starter_monthly
+STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID=price_professional_monthly
+STRIPE_ENTERPRISE_MONTHLY_PRICE_ID=price_enterprise_monthly
+
+# Stripe Price IDs (Annual — 25% discount)
+STRIPE_STARTER_ANNUAL_PRICE_ID=price_starter_annual
+STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID=price_professional_annual
+STRIPE_ENTERPRISE_ANNUAL_PRICE_ID=price_enterprise_annual
+
+# Trial configuration
+REQUIRE_PAYMENT_METHOD_FOR_TRIAL=false
+
+# Email (Resend)
+RESEND_API_KEY=re_your_resend_api_key
+
+# Application
+APP_URL=http://localhost
+INVITE_TOKEN_SECRET=dev-invite-secret
+
+# New Relic APM — set ENABLED=true and provide your license key to activate
+NEW_RELIC_ENABLED=false
+NEW_RELIC_LICENSE_KEY=your_new_relic_license_key_here
+NEW_RELIC_APP_NAME=HOALedgerIQ_App

.gitignore

@@ -24,6 +24,11 @@ postgres_data/
 redis_data/
 pgdata/
 
+# Database backups
+backups/
+*.dump
+*.dump.gz
+
 # SSL
 letsencrypt/
 

ONBOARDING-AND-AUTH.md

@@ -0,0 +1,587 @@
+# HOA LedgerIQ -- Payment, Onboarding & Authentication Guide
+
+> **Version:** 2026.03.18
+> **Last updated:** March 18, 2026
+> **Migrations:** `db/migrations/015-saas-onboarding-auth.sql`, `db/migrations/017-billing-enhancements.sql`
+
+---
+
+## Table of Contents
+
+1. [High-Level Flow](#1-high-level-flow)
+2. [Stripe Billing & Checkout](#2-stripe-billing--checkout)
+3. [14-Day Free Trial](#3-14-day-free-trial)
+4. [Monthly / Annual Billing](#4-monthly--annual-billing)
+5. [Provisioning Pipeline](#5-provisioning-pipeline)
+6. [Account Activation (Magic Link)](#6-account-activation-magic-link)
+7. [Guided Onboarding Checklist](#7-guided-onboarding-checklist)
+8. [Subscription Management & Upgrade/Downgrade](#8-subscription-management--upgradedowngrade)
+9. [ACH / Invoice Billing](#9-ach--invoice-billing)
+10. [Access Control & Grace Periods](#10-access-control--grace-periods)
+11. [Authentication & Sessions](#11-authentication--sessions)
+12. [Multi-Factor Authentication (TOTP)](#12-multi-factor-authentication-totp)
+13. [Single Sign-On (SSO)](#13-single-sign-on-sso)
+14. [Passkeys (WebAuthn)](#14-passkeys-webauthn)
+15. [Environment Variables Reference](#15-environment-variables-reference)
+16. [Manual Intervention & Ops Tasks](#16-manual-intervention--ops-tasks)
+17. [What's Stubbed vs. Production-Ready](#17-whats-stubbed-vs-production-ready)
+18. [API Endpoint Reference](#18-api-endpoint-reference)
+
+---
+
+## 1. High-Level Flow
+
+```
+Visitor hits /pricing
+        |
+        v
+Selects plan (Starter / Professional / Enterprise)
+Chooses billing frequency (Monthly / Annual — 25% discount)
+Enters email + business name
+        |
+        v
+POST /api/billing/start-trial (no card required)
+        |
+        v
+Backend creates Stripe customer + subscription with trial_period_days=14
+Backend provisions: org -> schema -> user -> invite token -> email
+        |
+        v
+Frontend navigates to /onboarding/pending?session_id=xxx
+  (polls GET /api/billing/status every 3s)
+        |
+        v
+Status returns "active" -> user is redirected to /login
+        |
+        v
+User clicks activation link from email
+        |
+        v
+GET /activate?token=xxx -> validates token
+POST /activate -> sets password + name, issues session
+        |
+        v
+Redirect to /onboarding (4-step guided wizard)
+        |
+        v
+Dashboard (14-day trial active)
+        |
+        v
+Day 11: Stripe fires customer.subscription.trial_will_end webhook
+Backend sends trial-ending reminder email
+        |
+        v
+User adds payment method via Stripe Portal (Settings > Manage Billing)
+        |
+        v
+Trial ends -> Stripe charges card -> subscription becomes 'active'
+  OR: No card -> subscription cancelled -> org archived
+```
+
+---
+
+## 2. Stripe Billing & Checkout
+
+### Plans & Pricing
+
+| Plan | Monthly | Annual (25% off) | Unit Limit |
+|------|---------|-------------------|------------|
+| Starter | $29/mo | $261/yr ($21.75/mo) | 50 units |
+| Professional | $79/mo | $711/yr ($59.25/mo) | 200 units |
+| Enterprise | Custom | Custom | Unlimited |
+
+### Stripe Products & Prices
+
+Each plan has **two Stripe Prices** (monthly and annual):
+
+| Env Variable | Description |
+|-------------|-------------|
+| `STRIPE_STARTER_MONTHLY_PRICE_ID` | Starter monthly recurring price |
+| `STRIPE_STARTER_ANNUAL_PRICE_ID` | Starter annual recurring price |
+| `STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID` | Professional monthly recurring price |
+| `STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID` | Professional annual recurring price |
+| `STRIPE_ENTERPRISE_MONTHLY_PRICE_ID` | Enterprise monthly recurring price |
+| `STRIPE_ENTERPRISE_ANNUAL_PRICE_ID` | Enterprise annual recurring price |
+
+Backward compatibility: `STRIPE_STARTER_PRICE_ID` (old single var) maps to monthly if the new `_MONTHLY_` var is not set.
+
+### Two Billing Paths
+
+| Path | Audience | Payment | Trial |
+|------|----------|---------|-------|
+| **Path A: Self-serve (Card)** | Starter & Professional | Automatic card charge | 14-day no-card trial |
+| **Path B: Invoice / ACH** | Enterprise (admin-set) | Invoice with Net-30 terms | Admin configures |
+
+### Webhook Events Handled
+
+| Event | Action |
+|-------|--------|
+| `checkout.session.completed` | Triggers full provisioning pipeline (card-required flow) |
+| `invoice.payment_succeeded` | Sets org status to `active` (reactivation after trial/past_due) |
+| `invoice.payment_failed` | Sets org to `past_due`, sends payment-failed email |
+| `customer.subscription.deleted` | Sets org status to `archived` |
+| `customer.subscription.trial_will_end` | Sends trial-ending reminder email (3 days before) |
+| `customer.subscription.updated` | Syncs plan, interval, status, and collection_method to DB |
+
+All webhook events are deduplicated via the `shared.stripe_events` table (idempotency by Stripe event ID).
+
+---
+
+## 3. 14-Day Free Trial
+
+### How It Works
+
+1. User visits `/pricing`, selects a plan and billing frequency
+2. User enters email + business name (required)
+3. Clicks "Start Free Trial"
+4. Backend creates Stripe customer (no payment method)
+5. Backend creates subscription with `trial_period_days: 14`
+6. Backend provisions org with `status = 'trial'` immediately
+7. User receives activation email, sets password, starts using the app
+
+### Trial Configuration
+
+| Setting | Description |
+|---------|-------------|
+| `REQUIRE_PAYMENT_METHOD_FOR_TRIAL` | `false` (default): no-card trial. `true`: uses Stripe Checkout (card required upfront). |
+
+### Trial Lifecycle
+
+| Day | Event |
+|-----|-------|
+| 0 | Trial starts, full access granted |
+| 11 | `customer.subscription.trial_will_end` webhook fires |
+| 11 | Trial-ending email sent ("Your trial ends in 3 days") |
+| 14 | Trial ends |
+| 14 | If card on file: Stripe charges, subscription becomes `active` |
+| 14 | If no card: subscription cancelled, org set to `archived` |
+
+### Trial Behavior by Plan Frequency
+
+- **Monthly trial**: Trial ends, charge monthly price
+- **Annual trial**: Trial ends, charge full annual amount
+
+### Trial End Behavior
+
+Configured in Stripe subscription: `trial_settings.end_behavior.missing_payment_method: 'cancel'`
+
+When trial ends without a payment method, the subscription is cancelled and the org is archived. Users can resubscribe at any time.
+
+---
+
+## 4. Monthly / Annual Billing
+
+### Pricing Page Toggle
+
+The pricing page (`PricingPage.tsx`) features a segmented control toggle:
+- **Monthly**: Shows monthly prices ($29/mo, $79/mo)
+- **Annual (Save 25%)**: Shows effective monthly rate + annual total ($21.75/mo billed annually at $261/yr)
+
+The selected billing frequency is passed to the backend when starting a trial or creating a checkout session.
+
+### Annual Discount
+
+Annual pricing = Monthly price x 12 x 0.75 (25% discount):
+- Starter: $29 x 12 x 0.75 = **$261/yr**
+- Professional: $79 x 12 x 0.75 = **$711/yr**
+
+---
+
+## 5. Provisioning Pipeline
+
+When a trial starts or `checkout.session.completed` fires, the backend runs **inline provisioning**:
+
+1. **Create organization** in `shared.organizations` with:
+   - `name` = business name from signup
+   - `schema_name` = `tenant_{random_12_chars}`
+   - `status` = `trial` (for trial) or `active` (for card checkout)
+   - `plan_level` = selected plan
+   - `billing_interval` = `month` or `year`
+   - `stripe_customer_id` + `stripe_subscription_id`
+   - `trial_ends_at` (if trial)
+   - Uses `ON CONFLICT (stripe_customer_id)` for idempotency
+
+2. **Create tenant schema** via `TenantSchemaService.createTenantSchema()`
+3. **Create or find user** in `shared.users` by email
+4. **Create membership** in `shared.user_organizations` (role: `president`)
+5. **Generate invite token** (JWT, 72-hour expiry)
+6. **Send activation email** with link to set password
+7. **Initialize onboarding** progress row
+
+### Provisioning Status Polling
+
+`GET /api/billing/status?session_id=xxx` (no auth required)
+
+Accepts both Stripe checkout session IDs and subscription IDs. Returns: `{ status }` where status is:
+- `not_configured` -- Stripe not set up
+- `pending` -- no customer ID yet
+- `provisioning` -- org exists but not ready
+- `active` -- ready (includes `trial` status)
+
+---
+
+## 6. Account Activation (Magic Link)
+
+### Validate Token
+
+`GET /api/auth/activate?token=xxx` -- returns `{ valid, email, orgName, orgId, userId }`
+
+### Activate Account
+
+`POST /api/auth/activate` -- body `{ token, password, fullName }` -- sets password, issues session
+
+---
+
+## 7. Guided Onboarding Checklist
+
+| Step Key | UI Label | Description |
+|----------|----------|-------------|
+| `profile` | Profile | Set up user profile |
+| `workspace` | Workspace | Configure organization settings |
+| `invite_member` | Invite Member | Invite at least one team member |
+| `first_workflow` | First Account | Create the first chart-of-accounts entry |
+
+---
+
+## 8. Subscription Management & Upgrade/Downgrade
+
+### Stripe Customer Portal
+
+Users manage their subscription through the **Stripe Customer Portal**, accessed via:
+- Settings page > Billing card > "Manage Billing" button
+- Calls `POST /api/billing/portal` which creates a portal session and returns the URL
+
+### What Users Can Do in the Portal
+
+- **Switch plans**: Change between Starter and Professional
+- **Switch billing frequency**: Monthly to Annual (and vice versa)
+- **Update payment method**: Add/change credit card
+- **Cancel subscription**: Cancels at end of current period
+- **View invoices**: See billing history
+
+### Upgrade/Downgrade Behavior
+
+| Change | Behavior |
+|--------|----------|
+| Monthly to Annual | Immediate. Prorate remaining monthly time, start annual cycle now. |
+| Annual to Monthly | Scheduled at end of current annual period. |
+| Starter to Professional | Immediate. Prorate price difference. |
+| Professional to Starter | Scheduled at end of current period. |
+
+Stripe handles proration automatically when configured with `proration_behavior: 'create_prorations'`.
+
+### Subscription Info Endpoint
+
+`GET /api/billing/subscription` (auth required) returns:
+```json
+{
+  "plan": "professional",
+  "planName": "Professional",
+  "billingInterval": "month",
+  "status": "active",
+  "collectionMethod": "charge_automatically",
+  "trialEndsAt": null,
+  "currentPeriodEnd": "2026-04-18T00:00:00.000Z",
+  "cancelAtPeriodEnd": false
+}
+```
+
+---
+
+## 9. ACH / Invoice Billing
+
+### Overview
+
+For enterprise customers who need to pay via ACH bank transfer or wire, an admin can switch the subscription's collection method from automatic card charge to invoice billing.
+
+### How It Works
+
+1. **Admin** calls `PUT /api/admin/organizations/:id/billing` with:
+   ```json
+   { "collectionMethod": "send_invoice", "daysUntilDue": 30 }
+   ```
+2. Stripe subscription is updated: `collection_method = 'send_invoice'`, `days_until_due = 30`
+3. At each billing cycle, Stripe generates an invoice and emails it to the customer
+4. Customer pays via ACH / wire / bank transfer
+5. When payment is received, Stripe marks invoice paid and org remains active
+
+### Access Rules for Invoice Customers
+
+| Stage | Access |
+|-------|--------|
+| Trial | Full |
+| Invoice issued | Full |
+| Due date passed | Read-only (past_due) |
+| 15+ days overdue | Admin may archive |
+
+### Switching Back
+
+To switch back to automatic card billing:
+```json
+{ "collectionMethod": "charge_automatically" }
+```
+
+---
+
+## 10. Access Control & Grace Periods
+
+### Organization Status Access Rules
+
+| Status | Access | Description |
+|--------|--------|-------------|
+| `trial` | **Full** | 14-day trial, all features available |
+| `active` | **Full** | Paid subscription, all features available |
+| `past_due` | **Read-only** | Payment failed or invoice overdue. Users can view data but cannot create/edit/delete. |
+| `suspended` | **Blocked** | Admin suspended. 403 on all org-scoped endpoints. |
+| `archived` | **Blocked** | Subscription cancelled. 403 on all org-scoped endpoints. Data preserved. |
+
+### Implementation
+
+- **Tenant Middleware** (`tenant.middleware.ts`): Blocks `suspended` and `archived` with 403. Sets `req.orgPastDue = true` for `past_due`.
+- **WriteAccessGuard** (`write-access.guard.ts`): Blocks POST/PUT/PATCH/DELETE for `past_due` orgs with message: "Your subscription is past due. Please update your payment method."
+
+---
+
+## 11. Authentication & Sessions
+
+### Token Architecture
+
+| Token | Type | Lifetime | Storage |
+|-------|------|----------|---------|
+| Access token | JWT | 1 hour | Frontend Zustand store |
+| Refresh token | Opaque (64 bytes) | 30 days | httpOnly cookie (`ledgeriq_rt`) |
+| MFA challenge | JWT | 5 minutes | Frontend state |
+| Invite/activation | JWT | 72 hours | URL query parameter |
+
+### Session Endpoints
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/login` | No | Email + password login |
+| `POST` | `/api/auth/register` | No | Create account |
+| `POST` | `/api/auth/refresh` | Cookie | Refresh access token |
+| `POST` | `/api/auth/logout` | Cookie | Revoke current session |
+| `POST` | `/api/auth/logout-everywhere` | JWT | Revoke all sessions |
+| `POST` | `/api/auth/switch-org` | JWT | Switch organization |
+
+---
+
+## 12. Multi-Factor Authentication (TOTP)
+
+### MFA Endpoints
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/mfa/setup` | JWT | Generate QR code + secret |
+| `POST` | `/api/auth/mfa/enable` | JWT | Enable MFA with TOTP code |
+| `POST` | `/api/auth/mfa/verify` | mfaToken | Verify during login |
+| `POST` | `/api/auth/mfa/disable` | JWT | Disable (requires password) |
+| `GET` | `/api/auth/mfa/status` | JWT | Check MFA status |
+
+---
+
+## 13. Single Sign-On (SSO)
+
+| Provider | Env Vars Required |
+|----------|-------------------|
+| Google | `GOOGLE_CLIENT_ID`, `GOOGLE_CLIENT_SECRET`, `GOOGLE_CALLBACK_URL` |
+| Microsoft/Azure AD | `AZURE_CLIENT_ID`, `AZURE_CLIENT_SECRET`, `AZURE_TENANT_ID`, `AZURE_CALLBACK_URL` |
+
+SSO providers are conditionally loaded based on env vars.
+
+---
+
+## 14. Passkeys (WebAuthn)
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/passkeys/register-options` | JWT | Get registration options |
+| `POST` | `/api/auth/passkeys/register` | JWT | Complete registration |
+| `POST` | `/api/auth/passkeys/login-options` | No | Get authentication options |
+| `POST` | `/api/auth/passkeys/login` | No | Authenticate with passkey |
+| `GET` | `/api/auth/passkeys` | JWT | List user's passkeys |
+| `DELETE` | `/api/auth/passkeys/:id` | JWT | Remove a passkey |
+
+---
+
+## 15. Environment Variables Reference
+
+### Stripe (Required for billing)
+
+| Variable | Description |
+|----------|-------------|
+| `STRIPE_SECRET_KEY` | Stripe secret key. Must NOT contain "placeholder" to activate. |
+| `STRIPE_WEBHOOK_SECRET` | Webhook endpoint signing secret |
+| `STRIPE_STARTER_MONTHLY_PRICE_ID` | Stripe Price ID for Starter monthly |
+| `STRIPE_STARTER_ANNUAL_PRICE_ID` | Stripe Price ID for Starter annual |
+| `STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID` | Stripe Price ID for Professional monthly |
+| `STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID` | Stripe Price ID for Professional annual |
+| `STRIPE_ENTERPRISE_MONTHLY_PRICE_ID` | Stripe Price ID for Enterprise monthly |
+| `STRIPE_ENTERPRISE_ANNUAL_PRICE_ID` | Stripe Price ID for Enterprise annual |
+
+Legacy single-price vars (`STRIPE_STARTER_PRICE_ID`, etc.) are still supported as fallback for monthly prices.
+
+### Trial Configuration
+
+| Variable | Default | Description |
+|----------|---------|-------------|
+| `REQUIRE_PAYMENT_METHOD_FOR_TRIAL` | `false` | Set to `true` to require card upfront via Stripe Checkout |
+
+### SSO (Optional)
+
+| Variable | Description |
+|----------|-------------|
+| `GOOGLE_CLIENT_ID` | Google OAuth client ID |
+| `GOOGLE_CLIENT_SECRET` | Google OAuth client secret |
+| `GOOGLE_CALLBACK_URL` | OAuth redirect URI |
+| `AZURE_CLIENT_ID` | Azure AD application (client) ID |
+| `AZURE_CLIENT_SECRET` | Azure AD client secret |
+| `AZURE_TENANT_ID` | Azure AD tenant ID |
+| `AZURE_CALLBACK_URL` | OAuth redirect URI |
+
+### WebAuthn / Passkeys
+
+| Variable | Default | Description |
+|----------|---------|-------------|
+| `WEBAUTHN_RP_ID` | `localhost` | Relying party identifier |
+| `WEBAUTHN_RP_ORIGIN` | `http://localhost` | Expected browser origin |
+
+### Other
+
+| Variable | Default | Description |
+|----------|---------|-------------|
+| `INVITE_TOKEN_SECRET` | `dev-invite-secret` | Secret for invite/activation JWTs |
+| `APP_URL` | `http://localhost` | Base URL for generated links |
+| `RESEND_API_KEY` | -- | Resend email provider API key |
+
+---
+
+## 16. Manual Intervention & Ops Tasks
+
+### Stripe Dashboard Setup
+
+1. **Create Products and Prices** for each plan:
+   - Starter: monthly ($29/mo recurring) + annual ($261/yr recurring)
+   - Professional: monthly ($79/mo recurring) + annual ($711/yr recurring)
+   - Enterprise: monthly + annual (custom pricing)
+   - Copy all Price IDs to env vars
+
+2. **Configure Stripe Webhook** endpoint:
+   - URL: `https://yourdomain.com/api/webhooks/stripe`
+   - Events: `checkout.session.completed`, `invoice.payment_succeeded`, `invoice.payment_failed`, `customer.subscription.deleted`, `customer.subscription.trial_will_end`, `customer.subscription.updated`
+
+3. **Configure Stripe Customer Portal**:
+   - Enable plan switching (allow switching between monthly and annual prices)
+   - Enable payment method updates
+   - Enable cancellation
+   - Enable invoice history
+
+4. **Set production secrets**: `INVITE_TOKEN_SECRET`, `JWT_SECRET`, `WEBAUTHN_RP_ID`, `WEBAUTHN_RP_ORIGIN`
+
+5. **Configure SSO providers** (optional)
+
+### Ongoing Ops
+
+- **Refresh token cleanup**: Schedule `RefreshTokenService.cleanupExpired()` periodically
+- **Monitor `shared.email_log`**: Check for failed email deliveries
+- **ACH/Invoice customers**: Admin sets up via `PUT /api/admin/organizations/:id/billing`
+
+### Finding activation URLs (dev/testing)
+
+```sql
+SELECT to_email, metadata->>'activationUrl' AS url, sent_at
+FROM shared.email_log
+WHERE template = 'activation'
+ORDER BY sent_at DESC
+LIMIT 10;
+```
+
+---
+
+## 17. What's Stubbed vs. Production-Ready
+
+| Component | Status | Notes |
+|-----------|--------|-------|
+| Stripe Checkout (card-required flow) | **Ready** (test mode) | Switch to live keys for production |
+| Stripe Trial (no-card flow) | **Ready** (test mode) | Creates customer + subscription server-side |
+| Stripe Webhooks | **Ready** | All 6 events handled with idempotency |
+| Stripe Customer Portal | **Ready** | Full org-context customer ID lookup implemented |
+| Monthly/Annual Pricing | **Ready** | Toggle on pricing page, 6 Stripe Price IDs |
+| ACH/Invoice Billing | **Ready** | Admin endpoint switches collection method |
+| Provisioning | **Ready** | Inline, supports both trial and active status |
+| Email service | **Ready** (with Resend) | Falls back to stub logging if not configured |
+| Trial emails | **Ready** | Trial-ending and trial-expired templates |
+| Access control (past_due) | **Ready** | Read-only grace period for failed payments |
+| Activation (magic link) | **Ready** | Full end-to-end flow |
+| Onboarding checklist | **Ready** | Server-side progress tracking |
+| Refresh tokens | **Ready** | Needs scheduled cleanup |
+| TOTP MFA | **Ready** | Full setup, enable, verify, recovery |
+| SSO (Google/Azure) | **Ready** (needs keys) | Conditional loading |
+| Passkeys (WebAuthn) | **Ready** | Registration, authentication, removal |
+
+---
+
+## 18. API Endpoint Reference
+
+### Billing
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/billing/start-trial` | No | Start 14-day no-card trial |
+| `POST` | `/api/billing/create-checkout-session` | No | Create Stripe Checkout (card-required flow) |
+| `POST` | `/api/webhooks/stripe` | Stripe sig | Webhook receiver |
+| `GET` | `/api/billing/status?session_id=` | No | Poll provisioning status |
+| `GET` | `/api/billing/subscription` | JWT | Get current subscription info |
+| `POST` | `/api/billing/portal` | JWT | Create Stripe Customer Portal session |
+| `PUT` | `/api/admin/organizations/:id/billing` | JWT (superadmin) | Switch billing method (card/invoice) |
+
+### Auth
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/register` | No | Register new user |
+| `POST` | `/api/auth/login` | No | Login (may return MFA challenge) |
+| `POST` | `/api/auth/refresh` | Cookie | Refresh access token |
+| `POST` | `/api/auth/logout` | Cookie | Logout current session |
+| `POST` | `/api/auth/logout-everywhere` | JWT | Revoke all sessions |
+| `GET` | `/api/auth/activate?token=` | No | Validate activation token |
+| `POST` | `/api/auth/activate` | No | Set password + activate |
+| `POST` | `/api/auth/resend-activation` | No | Resend activation email |
+| `GET` | `/api/auth/profile` | JWT | Get user profile |
+| `POST` | `/api/auth/switch-org` | JWT | Switch organization |
+
+### Onboarding
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `GET` | `/api/onboarding/progress` | JWT | Get onboarding progress |
+| `PATCH` | `/api/onboarding/progress` | JWT | Mark step complete |
+
+---
+
+## Database Tables & Columns
+
+### Tables Added (Migration 015)
+
+| Table | Purpose |
+|-------|---------|
+| `shared.refresh_tokens` | Hashed refresh tokens with expiry/revocation |
+| `shared.stripe_events` | Idempotency ledger for Stripe webhooks |
+| `shared.invite_tokens` | Activation/invite magic links |
+| `shared.onboarding_progress` | Per-org onboarding step completion |
+| `shared.user_passkeys` | WebAuthn credentials |
+| `shared.email_log` | Email audit trail |
+
+### Columns Added to `shared.organizations`
+
+| Column | Type | Migration | Description |
+|--------|------|-----------|-------------|
+| `stripe_customer_id` | VARCHAR(255) UNIQUE | 015 | Stripe customer ID |
+| `stripe_subscription_id` | VARCHAR(255) UNIQUE | 015 | Stripe subscription ID |
+| `trial_ends_at` | TIMESTAMPTZ | 015 | Trial expiration date |
+| `billing_interval` | VARCHAR(20) | 017 | `month` or `year` |
+| `collection_method` | VARCHAR(20) | 017 | `charge_automatically` or `send_invoice` |
+
+### Organization Status Values
+
+`active`, `trial`, `past_due`, `suspended`, `archived`

PARKING-LOT.md

@@ -0,0 +1,22 @@
+# Parking Lot — Features Hidden or Deferred
+
+This document tracks features that have been built but are currently hidden or deferred for future use.
+
+---
+
+## Invoices & Payments (Hidden as of 2026.03.19)
+
+**Status:** Built but hidden from navigation
+
+**What exists:**
+- Full Invoices page at `/invoices` with CRUD, generation, and management
+- Full Payments page at `/payments` with payment tracking and reconciliation
+- Backend API endpoints for both modules are fully functional
+- Routes remain registered in `App.tsx` (accessible via direct URL if needed)
+
+**Where hidden:**
+- `frontend/src/components/layout/Sidebar.tsx` — Navigation links commented out in the Transactions section
+
+**To re-enable:**
+1. Uncomment the Invoices and Payments entries in `Sidebar.tsx` (search for "PARKING-LOT.md")
+2. No other changes needed — routes and backend are intact

PLAN.md

@@ -0,0 +1,136 @@
+# Phase 2 Bug Fix & Tweaks - Implementation Plan
+
+## 1. Admin Panel: Tenant Creation, Contract/Plan Fields, Disable/Archive
+
+### Database Changes
+- Add `contract_number VARCHAR(100)` and `plan_level VARCHAR(50) DEFAULT 'standard'` to `shared.organizations` (live DB ALTER + init SQL)
+- Add `archived` to the status CHECK constraint: `('active', 'suspended', 'trial', 'archived')`
+- Add to Organization entity: `contractNumber`, `planLevel` columns
+
+### Backend Changes
+- **admin.controller.ts**: Add two new endpoints:
+  - `POST /admin/tenants` — Creates org + first user + tenant schema in one call. Accepts: org name, email, address, contractNumber, planLevel, plus first user's email/password/firstName/lastName. Calls OrganizationsService.create() then sets up the user.
+  - `PUT /admin/organizations/:id/status` — Sets status to 'active', 'suspended', or 'archived'
+- **auth.module.ts**: Import OrganizationsModule so AdminController can inject OrganizationsService
+- **auth.service.ts**: In `login()`, after loading user with orgs, check if the default org's status is 'suspended' or 'archived' → throw UnauthorizedException("Your organization has been suspended/archived")
+- **users.service.ts**: Update `findAllOrganizations()` query to include `contract_number, plan_level` in the SELECT
+
+### Frontend Changes
+- **AdminPage.tsx**:
+  - Add "Create Tenant" button → opens a modal with: org name, address, email, phone, contract number, plan level (select: standard/premium/enterprise), first admin email, first admin password, first/last name
+  - Orgs table: add Contract #, Plan Level columns
+  - Orgs table: add Status dropdown/buttons (Active/Suspended/Archived) per row with confirmation
+  - Show status colors: active=green, trial=yellow, suspended=orange, archived=red
+
+## 2. Units/Homeowners: Delete + Assessment Group Binding
+
+### Backend Changes
+- **units.controller.ts**: Add `@Delete(':id')` route
+- **units.service.ts**:
+  - Add `delete(id)` method — checks for outstanding invoices first, then deletes
+  - Add `assessment_group_id` to `create()` INSERT and `update()` UPDATE queries
+  - Update `findAll()` to JOIN assessment_groups and return `assessment_group_name`
+
+### Frontend Changes
+- **UnitsPage.tsx**:
+  - Add delete button (trash icon) per row with confirmation dialog
+  - Add Assessment Group dropdown (Select) in create/edit modal, populated from `/assessment-groups` query
+  - Show assessment group name in table
+  - When an assessment group is selected and no manual monthly_assessment is set, auto-fill from the group's regular_assessment
+
+## 3. Assessment Groups: Frequency Field
+
+### Database Changes
+- Add `frequency VARCHAR(20) DEFAULT 'monthly'` to `assessment_groups` table (live DB ALTER + tenant-schema DDL)
+- CHECK constraint: `('monthly', 'quarterly', 'annual')`
+
+### Backend Changes
+- **assessment-groups.service.ts**:
+  - Add `frequency` to `create()` INSERT
+  - Add `frequency` to `update()` dynamic sets
+  - Update `findAll()` and `getSummary()` income calculations to adjust by frequency:
+    - monthly → multiply by 1 (×12/year)
+    - quarterly → amounts are per quarter, so monthly = amount/3
+    - annual → amounts are per year, so monthly = amount/12
+  - Summary labels should change to reflect "Monthly Equivalent" for mixed frequencies
+
+### Frontend Changes
+- **AssessmentGroupsPage.tsx**:
+  - Add frequency Select in create/edit modal: Monthly, Quarterly, Annual
+  - Show frequency badge in table
+  - Update summary cards: labels → "Monthly Equivalent Operating" etc.
+  - Assessment amount label changes based on frequency ("Per Month" / "Per Quarter" / "Per Year")
+
+## 4. UI Streamlining: Sidebar Grouping, Rename, Logo
+
+### Sidebar Restructure
+Group nav items into labeled sections:
+```
+Dashboard
+─── FINANCIALS ───
+  Accounts (renamed from "Chart of Accounts")
+  Budgets
+  Investments
+─── ASSESSMENTS ───
+  Units / Homeowners
+  Assessment Groups
+─── TRANSACTIONS ───
+  Transactions
+  Invoices
+  Payments
+─── PLANNING ───
+  Capital Projects
+  Reserves
+  Vendors
+─── REPORTS ───
+  (collapsible with sub-items)
+─── ADMIN ───
+  Year-End
+  Settings
+─── PLATFORM ADMIN ─── (superadmin only)
+  Admin Panel
+```
+
+### Logo
+- Copy SVG to `frontend/src/assets/logo.svg`
+- In AppLayout.tsx: Replace `<Title order={3} c="blue">HOA LedgerIQ</Title>` with an `<img>` tag loading the SVG, sized to fit the 60px header (height ~40px with padding)
+- SVG will be served directly (Vite handles SVG imports natively), no PNG conversion needed since browsers render SVG natively and it's cleaner
+
+## 5. Capital Projects: PDF Table Export, Kanban Default, Future Category
+
+### Frontend Changes
+- **CapitalProjectsPage.tsx**:
+  - Change default viewMode from `'table'` to `'kanban'`
+  - PDF export: temporarily switch to table view for print, then restore. Use `@media print` CSS to always show table layout regardless of current view
+  - Add "Future" column in kanban: projects with `target_year = 9999` (sentinel value) display as "Future"
+  - Update the form: Target Year select should include a "Future (Beyond 5-Year)" option that maps to year 9999
+  - Kanban year list: always include current year through +5, plus "Future" if any projects exist there
+  - Table view: group "Future" projects under a "Future" header
+  - Title: "Capital Projects" (remove "(5-Year Plan)" since we now have Future)
+
+### Backend
+- No backend changes needed — target_year=9999 works with existing schema (integer column, no constraint)
+
+## File Change Summary
+
+| File | Action |
+|------|--------|
+| `db/init/00-init.sql` | Add contract_number, plan_level, update status CHECK |
+| `backend/src/modules/organizations/entities/organization.entity.ts` | Add contractNumber, planLevel columns |
+| `backend/src/modules/organizations/dto/create-organization.dto.ts` | Add contractNumber, planLevel fields |
+| `backend/src/modules/auth/admin.controller.ts` | Add POST /admin/tenants, PUT /admin/organizations/:id/status |
+| `backend/src/modules/auth/auth.module.ts` | Import OrganizationsModule |
+| `backend/src/modules/auth/auth.service.ts` | Add org status check on login |
+| `backend/src/modules/users/users.service.ts` | Update findAllOrganizations query |
+| `backend/src/modules/units/units.controller.ts` | Add DELETE route |
+| `backend/src/modules/units/units.service.ts` | Add delete(), assessment_group_id support |
+| `backend/src/modules/assessment-groups/assessment-groups.service.ts` | Add frequency support + adjust income calcs |
+| `backend/src/database/tenant-schema.service.ts` | Add frequency to assessment_groups DDL |
+| `frontend/src/assets/logo.svg` | New — copy from /Users/claw/Downloads/logo_house.svg |
+| `frontend/src/components/layout/AppLayout.tsx` | Replace text with logo |
+| `frontend/src/components/layout/Sidebar.tsx` | Restructure with grouped sections |
+| `frontend/src/pages/admin/AdminPage.tsx` | Create tenant modal, status management, new columns |
+| `frontend/src/pages/units/UnitsPage.tsx` | Delete, assessment group dropdown |
+| `frontend/src/pages/assessment-groups/AssessmentGroupsPage.tsx` | Frequency field |
+| `frontend/src/pages/capital-projects/CapitalProjectsPage.tsx` | Kanban default, table PDF, Future category |
+| Live DB | ALTER TABLE commands for contract_number, plan_level, frequency, status CHECK |

backend/Dockerfile

@@ -0,0 +1,32 @@
+# ---- Production Dockerfile for NestJS backend ----
+# Multi-stage build: compile TypeScript, then run with minimal image
+
+# Stage 1: Build
+FROM node:20-alpine AS builder
+WORKDIR /app
+COPY package*.json ./
+RUN npm ci
+COPY . .
+RUN npm run build
+
+# Stage 2: Production
+FROM node:20-alpine
+WORKDIR /app
+
+# Only install production dependencies
+COPY package*.json ./
+RUN npm ci --omit=dev && npm cache clean --force
+
+# Copy compiled output and New Relic preload from builder
+COPY --from=builder /app/dist ./dist
+COPY --from=builder /app/newrelic-preload.js ./newrelic-preload.js
+
+# New Relic agent — configured entirely via environment variables
+ENV NEW_RELIC_NO_CONFIG_FILE=true
+ENV NEW_RELIC_DISTRIBUTED_TRACING_ENABLED=true
+ENV NEW_RELIC_LOG=stdout
+
+EXPOSE 3000
+
+# Preload the New Relic agent (activates only when NEW_RELIC_ENABLED=true)
+CMD ["node", "-r", "./newrelic-preload.js", "dist/main"]

backend/Dockerfile.dev

@@ -7,6 +7,11 @@ RUN npm install
 
 COPY . .
 
+# New Relic agent — configured entirely via environment variables
+ENV NEW_RELIC_NO_CONFIG_FILE=true
+ENV NEW_RELIC_DISTRIBUTED_TRACING_ENABLED=true
+ENV NEW_RELIC_LOG=stdout
+
 EXPOSE 3000
 
 CMD ["npm", "run", "start:dev"]

backend/newrelic-preload.js

@@ -0,0 +1,7 @@
+// Conditionally load the New Relic agent before any other modules.
+// Controlled by the NEW_RELIC_ENABLED environment variable (.env).
+'use strict';
+
+if (process.env.NEW_RELIC_ENABLED === 'true') {
+  require('newrelic');
+}

backend/package.json

@@ -1,6 +1,6 @@
 {
   "name": "hoa-ledgeriq-backend",
-  "version": "0.2.0",
+  "version": "2026.3.19",
   "description": "HOA LedgerIQ - Backend API",
   "private": true,
   "scripts": {
@@ -8,7 +8,7 @@
     "start": "nest start",
     "start:dev": "nest start --watch",
     "start:debug": "nest start --debug --watch",
-    "start:prod": "node dist/main",
+    "start:prod": "node -r ./newrelic-preload.js dist/main",
     "lint": "eslint \"{src,apps,libs,test}/**/*.ts\"",
     "test": "jest",
     "test:watch": "jest --watch",
@@ -23,18 +23,31 @@
     "@nestjs/jwt": "^10.2.0",
     "@nestjs/passport": "^10.0.3",
     "@nestjs/platform-express": "^10.4.15",
+    "@nestjs/schedule": "^6.1.1",
     "@nestjs/swagger": "^7.4.2",
+    "@nestjs/throttler": "^6.5.0",
     "@nestjs/typeorm": "^10.0.2",
+    "@simplewebauthn/server": "^13.3.0",
     "bcryptjs": "^3.0.3",
+    "bullmq": "^5.71.0",
     "class-transformer": "^0.5.1",
     "class-validator": "^0.14.1",
+    "cookie-parser": "^1.4.7",
+    "helmet": "^8.1.0",
     "ioredis": "^5.4.2",
+    "newrelic": "latest",
+    "otplib": "^13.3.0",
     "passport": "^0.7.0",
+    "passport-azure-ad": "^4.3.5",
+    "passport-google-oauth20": "^2.0.0",
     "passport-jwt": "^4.0.1",
     "passport-local": "^1.0.0",
     "pg": "^8.13.1",
+    "qrcode": "^1.5.4",
     "reflect-metadata": "^0.2.2",
+    "resend": "^6.9.4",
     "rxjs": "^7.8.1",
+    "stripe": "^20.4.1",
     "typeorm": "^0.3.20",
     "uuid": "^9.0.1"
   },
@@ -43,12 +56,15 @@
     "@nestjs/schematics": "^10.2.3",
     "@nestjs/testing": "^10.4.15",
     "@types/bcryptjs": "^2.4.6",
+    "@types/cookie-parser": "^1.4.10",
     "@types/express": "^5.0.0",
     "@types/jest": "^29.5.14",
     "@types/multer": "^2.0.0",
     "@types/node": "^20.17.12",
+    "@types/passport-google-oauth20": "^2.0.17",
     "@types/passport-jwt": "^4.0.1",
     "@types/passport-local": "^1.0.38",
+    "@types/qrcode": "^1.5.6",
     "@types/uuid": "^9.0.8",
     "jest": "^29.7.0",
     "ts-jest": "^29.2.5",

backend/src/app.module.ts

@@ -1,9 +1,13 @@
 import { Module, MiddlewareConsumer, NestModule } from '@nestjs/common';
+import { APP_GUARD, APP_INTERCEPTOR } from '@nestjs/core';
 import { ConfigModule, ConfigService } from '@nestjs/config';
 import { TypeOrmModule } from '@nestjs/typeorm';
+import { ThrottlerModule } from '@nestjs/throttler';
 import { AppController } from './app.controller';
 import { DatabaseModule } from './database/database.module';
 import { TenantMiddleware } from './database/tenant.middleware';
+import { WriteAccessGuard } from './common/guards/write-access.guard';
+import { NoCacheInterceptor } from './common/interceptors/no-cache.interceptor';
 import { AuthModule } from './modules/auth/auth.module';
 import { OrganizationsModule } from './modules/organizations/organizations.module';
 import { UsersModule } from './modules/users/users.module';
@@ -24,6 +28,12 @@ import { ProjectsModule } from './modules/projects/projects.module';
 import { MonthlyActualsModule } from './modules/monthly-actuals/monthly-actuals.module';
 import { AttachmentsModule } from './modules/attachments/attachments.module';
 import { InvestmentPlanningModule } from './modules/investment-planning/investment-planning.module';
+import { HealthScoresModule } from './modules/health-scores/health-scores.module';
+import { BoardPlanningModule } from './modules/board-planning/board-planning.module';
+import { BillingModule } from './modules/billing/billing.module';
+import { EmailModule } from './modules/email/email.module';
+import { OnboardingModule } from './modules/onboarding/onboarding.module';
+import { ScheduleModule } from '@nestjs/schedule';
 
 @Module({
   imports: [
@@ -39,8 +49,19 @@ import { InvestmentPlanningModule } from './modules/investment-planning/investme
         autoLoadEntities: true,
         synchronize: false,
         logging: false,
+        // Connection pool — reuse connections instead of creating new ones per query
+        extra: {
+          max: 30,                        // max pool size (across all concurrent requests)
+          min: 5,                         // keep at least 5 idle connections warm
+          idleTimeoutMillis: 30000,       // close idle connections after 30s
+          connectionTimeoutMillis: 5000,  // fail fast if pool is exhausted
+        },
       }),
     }),
+    ThrottlerModule.forRoot([{
+      ttl: 60000,   // 1-minute window
+      limit: 100,   // 100 requests per minute (global default)
+    }]),
     DatabaseModule,
     AuthModule,
     OrganizationsModule,
@@ -62,8 +83,24 @@ import { InvestmentPlanningModule } from './modules/investment-planning/investme
     MonthlyActualsModule,
     AttachmentsModule,
     InvestmentPlanningModule,
+    HealthScoresModule,
+    BoardPlanningModule,
+    BillingModule,
+    EmailModule,
+    OnboardingModule,
+    ScheduleModule.forRoot(),
   ],
   controllers: [AppController],
+  providers: [
+    {
+      provide: APP_GUARD,
+      useClass: WriteAccessGuard,
+    },
+    {
+      provide: APP_INTERCEPTOR,
+      useClass: NoCacheInterceptor,
+    },
+  ],
 })
 export class AppModule implements NestModule {
   configure(consumer: MiddlewareConsumer) {

backend/src/common/decorators/allow-viewer.decorator.ts

@@ -0,0 +1,4 @@
+import { SetMetadata } from '@nestjs/common';
+
+export const ALLOW_VIEWER_KEY = 'allowViewer';
+export const AllowViewer = () => SetMetadata(ALLOW_VIEWER_KEY, true);

backend/src/common/guards/write-access.guard.ts

@@ -0,0 +1,42 @@
+import { Injectable, CanActivate, ExecutionContext, ForbiddenException } from '@nestjs/common';
+import { Reflector } from '@nestjs/core';
+import { ALLOW_VIEWER_KEY } from '../decorators/allow-viewer.decorator';
+
+@Injectable()
+export class WriteAccessGuard implements CanActivate {
+  constructor(private reflector: Reflector) {}
+
+  canActivate(context: ExecutionContext): boolean {
+    const request = context.switchToHttp().getRequest();
+    const method = request.method;
+
+    // Allow all read methods
+    if (['GET', 'HEAD', 'OPTIONS'].includes(method)) return true;
+
+    // Determine role from either req.userRole (set by TenantMiddleware which runs
+    // before guards) or req.user.role (set by JwtAuthGuard Passport strategy).
+    const role = request.userRole || request.user?.role;
+    if (!role) return true; // unauthenticated endpoints like login/register
+
+    // Check for @AllowViewer() exemption on handler or class
+    const allowViewer = this.reflector.getAllAndOverride<boolean>(ALLOW_VIEWER_KEY, [
+      context.getHandler(),
+      context.getClass(),
+    ]);
+    if (allowViewer) return true;
+
+    // Block viewer role from write operations
+    if (role === 'viewer') {
+      throw new ForbiddenException('Read-only users cannot modify data');
+    }
+
+    // Block writes for past_due organizations (grace period: read-only access)
+    if (request.orgPastDue) {
+      throw new ForbiddenException(
+        'Your subscription is past due. Please update your payment method to continue making changes.',
+      );
+    }
+
+    return true;
+  }
+}

backend/src/common/interceptors/no-cache.interceptor.ts

@@ -0,0 +1,16 @@
+import { Injectable, NestInterceptor, ExecutionContext, CallHandler } from '@nestjs/common';
+import { Observable } from 'rxjs';
+
+/**
+ * Prevents browsers and proxies from caching authenticated API responses
+ * containing sensitive financial data (account balances, transactions, PII).
+ */
+@Injectable()
+export class NoCacheInterceptor implements NestInterceptor {
+  intercept(context: ExecutionContext, next: CallHandler): Observable<any> {
+    const res = context.switchToHttp().getResponse();
+    res.setHeader('Cache-Control', 'no-store, no-cache, must-revalidate, private');
+    res.setHeader('Pragma', 'no-cache');
+    return next.handle();
+  }
+}

backend/src/database/tenant-schema.service.ts

@@ -112,6 +112,8 @@ export class TenantSchemaService {
         special_assessment DECIMAL(10,2) DEFAULT 0.00,
         unit_count INTEGER DEFAULT 0,
         frequency VARCHAR(20) DEFAULT 'monthly' CHECK (frequency IN ('monthly', 'quarterly', 'annual')),
+        due_months INTEGER[] DEFAULT '{1,2,3,4,5,6,7,8,9,10,11,12}',
+        due_day INTEGER DEFAULT 1,
         is_default BOOLEAN DEFAULT FALSE,
         is_active BOOLEAN DEFAULT TRUE,
         created_at TIMESTAMPTZ DEFAULT NOW(),
@@ -155,8 +157,11 @@ export class TenantSchemaService {
         amount DECIMAL(10,2) NOT NULL,
         amount_paid DECIMAL(10,2) DEFAULT 0.00,
         status VARCHAR(20) DEFAULT 'draft' CHECK (status IN (
-          'draft', 'sent', 'paid', 'partial', 'overdue', 'void', 'written_off'
+          'draft', 'pending', 'sent', 'paid', 'partial', 'overdue', 'void', 'written_off'
         )),
+        period_start DATE,
+        period_end DATE,
+        assessment_group_id UUID REFERENCES "${s}".assessment_groups(id),
         journal_entry_id UUID REFERENCES "${s}".journal_entries(id),
         sent_at TIMESTAMPTZ,
         paid_at TIMESTAMPTZ,
@@ -202,6 +207,7 @@ export class TenantSchemaService {
         default_account_id UUID REFERENCES "${s}".accounts(id),
         is_active BOOLEAN DEFAULT TRUE,
         ytd_payments DECIMAL(15,2) DEFAULT 0.00,
+        last_negotiated DATE,
         created_at TIMESTAMPTZ DEFAULT NOW(),
         updated_at TIMESTAMPTZ DEFAULT NOW()
       )`,
@@ -316,6 +322,38 @@ export class TenantSchemaService {
         updated_at TIMESTAMPTZ DEFAULT NOW()
       )`,
 
+      // AI Investment Recommendations (saved per tenant)
+      `CREATE TABLE "${s}".ai_recommendations (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        recommendations_json JSONB NOT NULL,
+        overall_assessment TEXT,
+        risk_notes JSONB,
+        requested_by UUID,
+        response_time_ms INTEGER,
+        status VARCHAR(20) DEFAULT 'complete',
+        error_message TEXT,
+        created_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Health Scores (AI-derived operating / reserve fund health)
+      `CREATE TABLE "${s}".health_scores (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        score_type VARCHAR(20) NOT NULL CHECK (score_type IN ('operating', 'reserve')),
+        score INTEGER NOT NULL CHECK (score >= 0 AND score <= 100),
+        previous_score INTEGER,
+        trajectory VARCHAR(20) CHECK (trajectory IN ('improving', 'stable', 'declining')),
+        label VARCHAR(30),
+        summary TEXT,
+        factors JSONB,
+        recommendations JSONB,
+        missing_data JSONB,
+        status VARCHAR(20) NOT NULL DEFAULT 'complete' CHECK (status IN ('complete', 'pending', 'error')),
+        response_time_ms INTEGER,
+        calculated_at TIMESTAMPTZ DEFAULT NOW(),
+        created_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+      `CREATE INDEX "idx_${s}_hs_type_calc" ON "${s}".health_scores(score_type, calculated_at DESC)`,
+
       // Attachments (file storage for receipts/invoices)
       `CREATE TABLE "${s}".attachments (
         id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
@@ -328,6 +366,99 @@ export class TenantSchemaService {
         created_at TIMESTAMPTZ DEFAULT NOW()
       )`,
 
+      // Board Planning - Scenarios
+      `CREATE TABLE "${s}".board_scenarios (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        scenario_type VARCHAR(30) NOT NULL CHECK (scenario_type IN ('investment', 'assessment')),
+        status VARCHAR(20) DEFAULT 'draft' CHECK (status IN ('draft', 'active', 'approved', 'archived')),
+        projection_months INTEGER DEFAULT 36,
+        projection_cache JSONB,
+        projection_cached_at TIMESTAMPTZ,
+        created_by UUID NOT NULL,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Board Planning - Scenario Investments
+      `CREATE TABLE "${s}".scenario_investments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES "${s}".board_scenarios(id) ON DELETE CASCADE,
+        source_recommendation_id UUID,
+        label VARCHAR(255) NOT NULL,
+        investment_type VARCHAR(50) CHECK (investment_type IN ('cd', 'money_market', 'treasury', 'savings', 'other')),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN ('operating', 'reserve')),
+        principal DECIMAL(15,2) NOT NULL,
+        interest_rate DECIMAL(6,4),
+        term_months INTEGER,
+        institution VARCHAR(255),
+        purchase_date DATE,
+        maturity_date DATE,
+        auto_renew BOOLEAN DEFAULT FALSE,
+        executed_investment_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Board Planning - Scenario Assessments
+      `CREATE TABLE "${s}".scenario_assessments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES "${s}".board_scenarios(id) ON DELETE CASCADE,
+        change_type VARCHAR(30) NOT NULL CHECK (change_type IN ('dues_increase', 'special_assessment', 'dues_decrease')),
+        label VARCHAR(255) NOT NULL,
+        target_fund VARCHAR(20) CHECK (target_fund IN ('operating', 'reserve', 'both')),
+        percentage_change DECIMAL(6,3),
+        flat_amount_change DECIMAL(10,2),
+        special_total DECIMAL(15,2),
+        special_per_unit DECIMAL(10,2),
+        special_installments INTEGER DEFAULT 1,
+        effective_date DATE NOT NULL,
+        end_date DATE,
+        applies_to_group_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Budget Plans
+      `CREATE TABLE "${s}".budget_plans (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        fiscal_year INTEGER NOT NULL,
+        status VARCHAR(20) NOT NULL DEFAULT 'planning' CHECK (status IN ('planning', 'approved', 'ratified')),
+        base_year INTEGER NOT NULL,
+        inflation_rate DECIMAL(5,2) NOT NULL DEFAULT 2.50,
+        notes TEXT,
+        created_by UUID,
+        approved_by UUID,
+        approved_at TIMESTAMPTZ,
+        ratified_by UUID,
+        ratified_at TIMESTAMPTZ,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW(),
+        UNIQUE(fiscal_year)
+      )`,
+
+      // Budget Plan Lines
+      `CREATE TABLE "${s}".budget_plan_lines (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        budget_plan_id UUID NOT NULL REFERENCES "${s}".budget_plans(id) ON DELETE CASCADE,
+        account_id UUID NOT NULL REFERENCES "${s}".accounts(id),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN ('operating', 'reserve')),
+        jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+        mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+        may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+        jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+        sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+        nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+        is_manually_adjusted BOOLEAN DEFAULT FALSE,
+        notes TEXT,
+        UNIQUE(budget_plan_id, account_id, fund_type)
+      )`,
+
       // Indexes
       `CREATE INDEX "idx_${s}_att_je" ON "${s}".attachments(journal_entry_id)`,
       `CREATE INDEX "idx_${s}_je_date" ON "${s}".journal_entries(entry_date)`,
@@ -340,6 +471,12 @@ export class TenantSchemaService {
       `CREATE INDEX "idx_${s}_pay_unit" ON "${s}".payments(unit_id)`,
       `CREATE INDEX "idx_${s}_pay_inv" ON "${s}".payments(invoice_id)`,
       `CREATE INDEX "idx_${s}_bud_year" ON "${s}".budgets(fiscal_year)`,
+      `CREATE INDEX "idx_${s}_bs_type_status" ON "${s}".board_scenarios(scenario_type, status)`,
+      `CREATE INDEX "idx_${s}_si_scenario" ON "${s}".scenario_investments(scenario_id)`,
+      `CREATE INDEX "idx_${s}_sa_scenario" ON "${s}".scenario_assessments(scenario_id)`,
+      `CREATE INDEX "idx_${s}_bp_year" ON "${s}".budget_plans(fiscal_year)`,
+      `CREATE INDEX "idx_${s}_bp_status" ON "${s}".budget_plans(status)`,
+      `CREATE INDEX "idx_${s}_bpl_plan" ON "${s}".budget_plan_lines(budget_plan_id)`,
     ];
   }
 

backend/src/database/tenant.middleware.ts

@@ -9,12 +9,13 @@ export interface TenantRequest extends Request {
   orgId?: string;
   userId?: string;
   userRole?: string;
+  orgPastDue?: boolean;
 }
 
 @Injectable()
 export class TenantMiddleware implements NestMiddleware {
-  // In-memory cache for org status to avoid DB hit per request
-  private orgStatusCache = new Map<string, { status: string; cachedAt: number }>();
+  // In-memory cache for org info to avoid DB hit per request
+  private orgCache = new Map<string, { status: string; schemaName: string; cachedAt: number }>();
   private static readonly CACHE_TTL = 60_000; // 60 seconds
 
   constructor(
@@ -30,23 +31,29 @@ export class TenantMiddleware implements NestMiddleware {
         const token = authHeader.substring(7);
         const secret = this.configService.get<string>('JWT_SECRET');
         const decoded = jwt.verify(token, secret!) as any;
-        if (decoded?.orgSchema) {
-          // Check if the org is still active (catches post-JWT suspension)
-          if (decoded.orgId) {
-            const status = await this.getOrgStatus(decoded.orgId);
-            if (status && ['suspended', 'archived'].includes(status)) {
+        if (decoded?.orgId) {
+          // Look up org info (status + schema) from orgId with caching
+          const orgInfo = await this.getOrgInfo(decoded.orgId);
+          if (orgInfo) {
+            if (['suspended', 'archived'].includes(orgInfo.status)) {
               res.status(403).json({
                 statusCode: 403,
-                message: `This organization has been ${status}. Please contact your administrator.`,
+                message: `This organization has been ${orgInfo.status}. Please contact your administrator.`,
               });
               return;
             }
+            // past_due: allow through with read-only flag (WriteAccessGuard enforces)
+            if (orgInfo.status === 'past_due') {
+              req.orgPastDue = true;
+            }
+            req.tenantSchema = orgInfo.schemaName;
           }
-
-          req.tenantSchema = decoded.orgSchema;
           req.orgId = decoded.orgId;
           req.userId = decoded.sub;
           req.userRole = decoded.role;
+        } else if (decoded?.sub) {
+          // Superadmin or user without org — still set userId
+          req.userId = decoded.sub;
         }
       } catch {
         // Token invalid or expired - let Passport handle the auth error
@@ -55,19 +62,23 @@ export class TenantMiddleware implements NestMiddleware {
     next();
   }
 
-  private async getOrgStatus(orgId: string): Promise<string | null> {
-    const cached = this.orgStatusCache.get(orgId);
+  private async getOrgInfo(orgId: string): Promise<{ status: string; schemaName: string } | null> {
+    const cached = this.orgCache.get(orgId);
     if (cached && Date.now() - cached.cachedAt < TenantMiddleware.CACHE_TTL) {
-      return cached.status;
+      return { status: cached.status, schemaName: cached.schemaName };
     }
     try {
       const result = await this.dataSource.query(
-        `SELECT status FROM shared.organizations WHERE id = $1`,
+        `SELECT status, schema_name as "schemaName" FROM shared.organizations WHERE id = $1`,
         [orgId],
       );
       if (result.length > 0) {
-        this.orgStatusCache.set(orgId, { status: result[0].status, cachedAt: Date.now() });
-        return result[0].status;
+        this.orgCache.set(orgId, {
+          status: result[0].status,
+          schemaName: result[0].schemaName,
+          cachedAt: Date.now(),
+        });
+        return { status: result[0].status, schemaName: result[0].schemaName };
       }
     } catch {
       // Non-critical — don't block requests on cache miss errors

backend/src/main.ts

@@ -1,18 +1,78 @@
+import * as _cluster from 'node:cluster';
+import * as os from 'node:os';
 import { NestFactory } from '@nestjs/core';
 import { ValidationPipe } from '@nestjs/common';
 import { SwaggerModule, DocumentBuilder } from '@nestjs/swagger';
+import helmet from 'helmet';
+import * as cookieParser from 'cookie-parser';
 import { AppModule } from './app.module';
 
+const cluster = _cluster as any; // Cast to 'any' bypasses the missing property errors
+const isProduction = process.env.NODE_ENV === 'production';
+
+// ---------------------------------------------------------------------------
+// Clustering — fork one worker per CPU core in production
+// ---------------------------------------------------------------------------
+
+const WORKERS = isProduction
+  ? Math.min(os.cpus().length, 4)  // cap at 4 workers to stay within DB pool
+  : 1;                              // single process in dev
+
+if (WORKERS > 1 && cluster.isPrimary) {
+  console.log(`Primary ${process.pid} forking ${WORKERS} workers ...`);
+  for (let i = 0; i < WORKERS; i++) {
+    cluster.fork();
+  }
+  cluster.on('exit', (worker: any, code: number) => {
+    console.warn(`Worker ${worker.process.pid} exited (code ${code}), restarting ...`);
+    cluster.fork();
+  });
+} else {
+  bootstrap();
+}
+
+
+// ---------------------------------------------------------------------------
+// NestJS bootstrap
+// ---------------------------------------------------------------------------
+
 async function bootstrap() {
-  const app = await NestFactory.create(AppModule);
+  const app = await NestFactory.create(AppModule, {
+    logger: isProduction ? ['error', 'warn', 'log'] : ['error', 'warn', 'log', 'debug', 'verbose'],
+    // Enable raw body for Stripe webhook signature verification
+    rawBody: true,
+  });
 
   app.setGlobalPrefix('api');
 
-  // Request logging
+  // Cookie parser — needed for refresh token httpOnly cookies
+  app.use(cookieParser());
+
+  // Security headers — Helmet sets CSP, X-Frame-Options, X-Content-Type-Options,
+  // Referrer-Policy, Permissions-Policy, and removes X-Powered-By
+  app.use(
+    helmet({
+      contentSecurityPolicy: {
+        directives: {
+          defaultSrc: ["'self'"],
+          scriptSrc: ["'self'", "'unsafe-inline'", 'https://chat.hoaledgeriq.com'],
+          connectSrc: ["'self'", 'https://chat.hoaledgeriq.com', 'wss://chat.hoaledgeriq.com'],
+          imgSrc: ["'self'", 'data:', 'https://chat.hoaledgeriq.com'],
+          styleSrc: ["'self'", "'unsafe-inline'"],
+          frameSrc: ["'self'", 'https://chat.hoaledgeriq.com'],
+          fontSrc: ["'self'", 'data:'],
+        },
+      },
+    }),
+  );
+
+  // Request logging — only in development (too noisy / slow for prod)
+  if (!isProduction) {
     app.use((req: any, _res: any, next: any) => {
       console.log(`[REQ] ${req.method} ${req.url} auth=${req.headers.authorization ? 'yes' : 'no'}`);
       next();
     });
+  }
 
   app.useGlobalPipes(
     new ValidationPipe({
@@ -22,21 +82,24 @@ async function bootstrap() {
     }),
   );
 
+  // CORS — in production nginx handles this; accept all origins behind the proxy
   app.enableCors({
-    origin: ['http://localhost', 'http://localhost:5173'],
+    origin: isProduction ? true : ['http://localhost', 'http://localhost:5173'],
     credentials: true,
   });
 
+  // Swagger docs — disabled in production to avoid exposing API surface
+  if (!isProduction) {
     const config = new DocumentBuilder()
       .setTitle('HOA LedgerIQ API')
       .setDescription('API for the HOA LedgerIQ')
-    .setVersion('0.1.0')
+      .setVersion('2026.3.11')
       .addBearerAuth()
       .build();
     const document = SwaggerModule.createDocument(app, config);
     SwaggerModule.setup('api/docs', app, document);
+  }
 
   await app.listen(3000);
-  console.log('Backend running on port 3000');
+  console.log(`Backend worker ${process.pid} listening on port 3000`);
 }
-bootstrap();

backend/src/modules/accounts/accounts.service.ts

@@ -74,9 +74,9 @@ export class AccountsService {
 
     // Create opening balance journal entry if initialBalance is provided and non-zero
     if (dto.initialBalance && dto.initialBalance !== 0) {
-      const now = new Date();
-      const year = now.getFullYear();
-      const month = now.getMonth() + 1;
+      const balanceDate = dto.initialBalanceDate ? new Date(dto.initialBalanceDate) : new Date();
+      const year = balanceDate.getFullYear();
+      const month = balanceDate.getMonth() + 1;
 
       // Find the current fiscal period
       const periods = await this.tenant.query(
@@ -111,12 +111,14 @@ export class AccountsService {
           );
         }
 
-        // Create the journal entry
+        // Create the journal entry (use provided balance date or today)
+        const entryDate = dto.initialBalanceDate || new Date().toISOString().split('T')[0];
         const jeInsert = await this.tenant.query(
           `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
-           VALUES (CURRENT_DATE, $1, 'opening_balance', $2, true, NOW(), $3)
+           VALUES ($1::date, $2, 'opening_balance', $3, true, NOW(), $4)
            RETURNING id`,
           [
+            entryDate,
             `Opening balance for ${dto.name}`,
             fiscalPeriodId,
             '00000000-0000-0000-0000-000000000000',
@@ -142,7 +144,21 @@ export class AccountsService {
       }
     }
 
-    return account;
+    // Auto-set as primary if this is the first asset account for this fund_type
+    if (dto.accountType === 'asset') {
+      const existingPrimary = await this.tenant.query(
+        'SELECT id FROM accounts WHERE fund_type = $1 AND is_primary = true AND id != $2',
+        [dto.fundType, accountId],
+      );
+      if (!existingPrimary.length) {
+        await this.tenant.query(
+          'UPDATE accounts SET is_primary = true WHERE id = $1',
+          [accountId],
+        );
+      }
+    }
+
+    return this.findOne(accountId);
   }
 
   async update(id: string, dto: UpdateAccountDto) {

backend/src/modules/accounts/dto/create-account.dto.ts

@@ -37,6 +37,11 @@ export class CreateAccountDto {
   @IsOptional()
   initialBalance?: number;
 
+  @ApiProperty({ required: false, description: 'ISO date string (YYYY-MM-DD) for when the initial balance was accurate' })
+  @IsString()
+  @IsOptional()
+  initialBalanceDate?: string;
+
   @ApiProperty({ required: false, description: 'Annual interest rate as a percentage' })
   @IsOptional()
   interestRate?: number;

backend/src/modules/assessment-groups/assessment-groups.service.ts

@@ -1,6 +1,12 @@
-import { Injectable, NotFoundException } from '@nestjs/common';
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
 import { TenantService } from '../../database/tenant.service';
 
+const DEFAULT_DUE_MONTHS: Record<string, number[]> = {
+  monthly: [1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12],
+  quarterly: [1, 4, 7, 10],
+  annual: [1],
+};
+
 @Injectable()
 export class AssessmentGroupsService {
   constructor(private tenant: TenantService) {}
@@ -42,6 +48,33 @@ export class AssessmentGroupsService {
     return rows.length ? rows[0] : null;
   }
 
+  private validateDueMonths(frequency: string, dueMonths: number[]) {
+    if (!dueMonths || !dueMonths.length) {
+      throw new BadRequestException('Due months are required');
+    }
+    // Validate all values are 1-12
+    if (dueMonths.some((m) => m < 1 || m > 12 || !Number.isInteger(m))) {
+      throw new BadRequestException('Due months must be integers between 1 and 12');
+    }
+    switch (frequency) {
+      case 'monthly':
+        if (dueMonths.length !== 12) {
+          throw new BadRequestException('Monthly frequency must include all 12 months');
+        }
+        break;
+      case 'quarterly':
+        if (dueMonths.length !== 4) {
+          throw new BadRequestException('Quarterly frequency must have exactly 4 due months');
+        }
+        break;
+      case 'annual':
+        if (dueMonths.length !== 1) {
+          throw new BadRequestException('Annual frequency must have exactly 1 due month');
+        }
+        break;
+    }
+  }
+
   async create(dto: any) {
     const existingGroups = await this.tenant.query('SELECT COUNT(*) as cnt FROM assessment_groups');
     const isFirstGroup = parseInt(existingGroups[0].cnt) === 0;
@@ -51,17 +84,23 @@ export class AssessmentGroupsService {
       await this.tenant.query('UPDATE assessment_groups SET is_default = false WHERE is_default = true');
     }
 
+    const frequency = dto.frequency || 'monthly';
+    const dueMonths = dto.dueMonths || DEFAULT_DUE_MONTHS[frequency] || DEFAULT_DUE_MONTHS.monthly;
+    const dueDay = Math.min(Math.max(dto.dueDay || 1, 1), 28);
+
+    this.validateDueMonths(frequency, dueMonths);
+
     const rows = await this.tenant.query(
-      `INSERT INTO assessment_groups (name, description, regular_assessment, special_assessment, unit_count, frequency, is_default)
-       VALUES ($1, $2, $3, $4, $5, $6, $7) RETURNING *`,
+      `INSERT INTO assessment_groups (name, description, regular_assessment, special_assessment, unit_count, frequency, due_months, due_day, is_default)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9) RETURNING *`,
       [dto.name, dto.description || null, dto.regularAssessment || 0, dto.specialAssessment || 0,
-       dto.unitCount || 0, dto.frequency || 'monthly', shouldBeDefault],
+       dto.unitCount || 0, frequency, dueMonths, dueDay, shouldBeDefault],
     );
     return rows[0];
   }
 
   async update(id: string, dto: any) {
-    await this.findOne(id);
+    const existing = await this.findOne(id);
 
     if (dto.isDefault === true) {
       await this.tenant.query('UPDATE assessment_groups SET is_default = false WHERE is_default = true');
@@ -80,6 +119,24 @@ export class AssessmentGroupsService {
     if (dto.frequency !== undefined) { sets.push(`frequency = $${idx++}`); params.push(dto.frequency); }
     if (dto.isDefault !== undefined) { sets.push(`is_default = $${idx++}`); params.push(dto.isDefault); }
 
+    // Handle due_months: if frequency changed and no explicit dueMonths, auto-populate defaults
+    const effectiveFrequency = dto.frequency || existing.frequency;
+    if (dto.dueMonths !== undefined) {
+      this.validateDueMonths(effectiveFrequency, dto.dueMonths);
+      sets.push(`due_months = $${idx++}`);
+      params.push(dto.dueMonths);
+    } else if (dto.frequency !== undefined && dto.frequency !== existing.frequency) {
+      // Frequency changed, auto-populate due_months
+      const newDueMonths = DEFAULT_DUE_MONTHS[dto.frequency] || DEFAULT_DUE_MONTHS.monthly;
+      sets.push(`due_months = $${idx++}`);
+      params.push(newDueMonths);
+    }
+
+    if (dto.dueDay !== undefined) {
+      sets.push(`due_day = $${idx++}`);
+      params.push(Math.min(Math.max(dto.dueDay, 1), 28));
+    }
+
     if (!sets.length) return this.findOne(id);
 
     sets.push('updated_at = NOW()');

backend/src/modules/auth/auth.controller.ts

@@ -1,18 +1,50 @@
 import {
   Controller,
   Post,
+  Patch,
   Body,
   UseGuards,
   Request,
   Get,
+  Res,
+  Query,
+  HttpCode,
+  ForbiddenException,
+  BadRequestException,
 } from '@nestjs/common';
 import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
 import { AuthGuard } from '@nestjs/passport';
+import { Throttle } from '@nestjs/throttler';
+import { Response } from 'express';
 import { AuthService } from './auth.service';
 import { RegisterDto } from './dto/register.dto';
 import { LoginDto } from './dto/login.dto';
 import { SwitchOrgDto } from './dto/switch-org.dto';
 import { JwtAuthGuard } from './guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+const isOpenRegistration = process.env.ALLOW_OPEN_REGISTRATION === 'true';
+
+function setRefreshCookie(res: Response, token: string) {
+  res.cookie(COOKIE_NAME, token, {
+    httpOnly: true,
+    secure: isProduction,
+    sameSite: 'strict',
+    path: '/api/auth',
+    maxAge: 30 * 24 * 60 * 60 * 1000, // 30 days
+  });
+}
+
+function clearRefreshCookie(res: Response) {
+  res.clearCookie(COOKIE_NAME, {
+    httpOnly: true,
+    secure: isProduction,
+    sameSite: 'strict',
+    path: '/api/auth',
+  });
+}
 
 @ApiTags('auth')
 @Controller('auth')
@@ -20,18 +52,74 @@ export class AuthController {
   constructor(private authService: AuthService) {}
 
   @Post('register')
-  @ApiOperation({ summary: 'Register a new user' })
-  async register(@Body() dto: RegisterDto) {
-    return this.authService.register(dto);
+  @ApiOperation({ summary: 'Register a new user (disabled unless ALLOW_OPEN_REGISTRATION=true)' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async register(@Body() dto: RegisterDto, @Res({ passthrough: true }) res: Response) {
+    if (!isOpenRegistration) {
+      throw new ForbiddenException(
+        'Open registration is disabled. Please use an invitation link to create your account.',
+      );
+    }
+    const result = await this.authService.register(dto);
+    if (result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken, ...response } = result;
+    return response;
   }
 
   @Post('login')
   @ApiOperation({ summary: 'Login with email and password' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
   @UseGuards(AuthGuard('local'))
-  async login(@Request() req: any, @Body() _dto: LoginDto) {
+  async login(@Request() req: any, @Body() _dto: LoginDto, @Res({ passthrough: true }) res: Response) {
     const ip = req.headers['x-forwarded-for'] || req.ip;
     const ua = req.headers['user-agent'];
-    return this.authService.login(req.user, ip, ua);
+    const result = await this.authService.login(req.user, ip, ua);
+
+    // MFA challenge — no cookie, just return the challenge token
+    if ('mfaRequired' in result) {
+      return result;
+    }
+
+    if ('refreshToken' in result && result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken: _rt, ...response } = result as any;
+    return response;
+  }
+
+  @Post('refresh')
+  @ApiOperation({ summary: 'Refresh access token using httpOnly cookie' })
+  async refresh(@Request() req: any, @Res({ passthrough: true }) res: Response) {
+    const rawToken = req.cookies?.[COOKIE_NAME];
+    if (!rawToken) {
+      throw new BadRequestException('No refresh token');
+    }
+    return this.authService.refreshAccessToken(rawToken);
+  }
+
+  @Post('logout')
+  @ApiOperation({ summary: 'Logout and revoke refresh token' })
+  @HttpCode(200)
+  async logout(@Request() req: any, @Res({ passthrough: true }) res: Response) {
+    const rawToken = req.cookies?.[COOKIE_NAME];
+    if (rawToken) {
+      await this.authService.logout(rawToken);
+    }
+    clearRefreshCookie(res);
+    return { success: true };
+  }
+
+  @Post('logout-everywhere')
+  @ApiOperation({ summary: 'Revoke all sessions' })
+  @HttpCode(200)
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async logoutEverywhere(@Request() req: any, @Res({ passthrough: true }) res: Response) {
+    await this.authService.logoutEverywhere(req.user.sub);
+    clearRefreshCookie(res);
+    return { success: true };
   }
 
   @Get('profile')
@@ -42,13 +130,114 @@ export class AuthController {
     return this.authService.getProfile(req.user.sub);
   }
 
+  @Patch('intro-seen')
+  @ApiOperation({ summary: 'Mark the how-to intro as seen for the current user' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async markIntroSeen(@Request() req: any) {
+    await this.authService.markIntroSeen(req.user.sub);
+    return { success: true };
+  }
+
   @Post('switch-org')
   @ApiOperation({ summary: 'Switch active organization' })
   @ApiBearerAuth()
   @UseGuards(JwtAuthGuard)
-  async switchOrg(@Request() req: any, @Body() dto: SwitchOrgDto) {
+  @AllowViewer()
+  async switchOrg(@Request() req: any, @Body() dto: SwitchOrgDto, @Res({ passthrough: true }) res: Response) {
     const ip = req.headers['x-forwarded-for'] || req.ip;
     const ua = req.headers['user-agent'];
-    return this.authService.switchOrganization(req.user.sub, dto.organizationId, ip, ua);
+    const result = await this.authService.switchOrganization(req.user.sub, dto.organizationId, ip, ua);
+    if (result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken, ...response } = result;
+    return response;
+  }
+
+  // ─── Activation Endpoints ─────────────────────────────────────────
+
+  @Get('activate')
+  @ApiOperation({ summary: 'Validate an activation token' })
+  async validateActivation(@Query('token') token: string) {
+    if (!token) throw new BadRequestException('Token required');
+    return this.authService.validateInviteToken(token);
+  }
+
+  @Post('activate')
+  @ApiOperation({ summary: 'Activate user account with password' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async activate(
+    @Body() body: { token: string; password: string; fullName: string },
+    @Res({ passthrough: true }) res: Response,
+  ) {
+    if (!body.token || !body.password || !body.fullName) {
+      throw new BadRequestException('Token, password, and fullName are required');
+    }
+    if (body.password.length < 8) {
+      throw new BadRequestException('Password must be at least 8 characters');
+    }
+    const result = await this.authService.activateUser(body.token, body.password, body.fullName);
+    if (result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken, ...response } = result;
+    return response;
+  }
+
+  @Post('resend-activation')
+  @ApiOperation({ summary: 'Resend activation email' })
+  @Throttle({ default: { limit: 2, ttl: 60000 } })
+  async resendActivation(@Body() body: { email: string }) {
+    // Stubbed — will be implemented when email service is ready
+    return { success: true, message: 'If an account exists, a new activation link has been sent.' };
+  }
+
+  // ─── Password Reset Flow ──────────────────────────────────────────
+
+  @Post('forgot-password')
+  @ApiOperation({ summary: 'Request a password reset email' })
+  @HttpCode(200)
+  @Throttle({ default: { limit: 3, ttl: 60000 } })
+  async forgotPassword(@Body() body: { email: string }) {
+    if (!body.email) throw new BadRequestException('Email is required');
+    await this.authService.requestPasswordReset(body.email);
+    // Always return same message to prevent account enumeration
+    return { message: 'If that email exists, a password reset link has been sent.' };
+  }
+
+  @Post('reset-password')
+  @ApiOperation({ summary: 'Reset password using a reset token' })
+  @HttpCode(200)
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async resetPassword(@Body() body: { token: string; newPassword: string }) {
+    if (!body.token || !body.newPassword) {
+      throw new BadRequestException('Token and newPassword are required');
+    }
+    if (body.newPassword.length < 8) {
+      throw new BadRequestException('Password must be at least 8 characters');
+    }
+    await this.authService.resetPassword(body.token, body.newPassword);
+    return { message: 'Password updated successfully.' };
+  }
+
+  @Patch('change-password')
+  @ApiOperation({ summary: 'Change password (authenticated)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async changePassword(
+    @Request() req: any,
+    @Body() body: { currentPassword: string; newPassword: string },
+  ) {
+    if (!body.currentPassword || !body.newPassword) {
+      throw new BadRequestException('currentPassword and newPassword are required');
+    }
+    if (body.newPassword.length < 8) {
+      throw new BadRequestException('Password must be at least 8 characters');
+    }
+    await this.authService.changePassword(req.user.sub, body.currentPassword, body.newPassword);
+    return { message: 'Password changed successfully.' };
   }
 }

backend/src/modules/auth/auth.module.ts

@@ -4,8 +4,15 @@ import { PassportModule } from '@nestjs/passport';
 import { ConfigModule, ConfigService } from '@nestjs/config';
 import { AuthController } from './auth.controller';
 import { AdminController } from './admin.controller';
+import { MfaController } from './mfa.controller';
+import { SsoController } from './sso.controller';
+import { PasskeyController } from './passkey.controller';
 import { AuthService } from './auth.service';
 import { AdminAnalyticsService } from './admin-analytics.service';
+import { RefreshTokenService } from './refresh-token.service';
+import { MfaService } from './mfa.service';
+import { SsoService } from './sso.service';
+import { PasskeyService } from './passkey.service';
 import { JwtStrategy } from './strategies/jwt.strategy';
 import { LocalStrategy } from './strategies/local.strategy';
 import { UsersModule } from '../users/users.module';
@@ -21,12 +28,27 @@ import { OrganizationsModule } from '../organizations/organizations.module';
       inject: [ConfigService],
       useFactory: (configService: ConfigService) => ({
         secret: configService.get<string>('JWT_SECRET'),
-        signOptions: { expiresIn: '24h' },
+        signOptions: { expiresIn: '1h' },
       }),
     }),
   ],
-  controllers: [AuthController, AdminController],
-  providers: [AuthService, AdminAnalyticsService, JwtStrategy, LocalStrategy],
-  exports: [AuthService],
+  controllers: [
+    AuthController,
+    AdminController,
+    MfaController,
+    SsoController,
+    PasskeyController,
+  ],
+  providers: [
+    AuthService,
+    AdminAnalyticsService,
+    RefreshTokenService,
+    MfaService,
+    SsoService,
+    PasskeyService,
+    JwtStrategy,
+    LocalStrategy,
+  ],
+  exports: [AuthService, RefreshTokenService, JwtModule],
 })
 export class AuthModule {}

backend/src/modules/auth/auth.service.ts

@@ -4,21 +4,37 @@ import {
   ConflictException,
   ForbiddenException,
   NotFoundException,
+  BadRequestException,
+  Logger,
 } from '@nestjs/common';
 import { JwtService } from '@nestjs/jwt';
+import { ConfigService } from '@nestjs/config';
 import { DataSource } from 'typeorm';
 import * as bcrypt from 'bcryptjs';
+import { randomBytes, createHash } from 'crypto';
 import { UsersService } from '../users/users.service';
+import { EmailService } from '../email/email.service';
 import { RegisterDto } from './dto/register.dto';
 import { User } from '../users/entities/user.entity';
+import { RefreshTokenService } from './refresh-token.service';
 
 @Injectable()
 export class AuthService {
+  private readonly logger = new Logger(AuthService.name);
+  private readonly inviteSecret: string;
+  private readonly appUrl: string;
+
   constructor(
     private usersService: UsersService,
     private jwtService: JwtService,
+    private configService: ConfigService,
     private dataSource: DataSource,
-  ) {}
+    private refreshTokenService: RefreshTokenService,
+    private emailService: EmailService,
+  ) {
+    this.inviteSecret = this.configService.get<string>('INVITE_TOKEN_SECRET') || 'dev-invite-secret';
+    this.appUrl = this.configService.get<string>('APP_URL') || 'http://localhost:5173';
+  }
 
   async register(dto: RegisterDto) {
     const existing = await this.usersService.findByEmail(dto.email);
@@ -72,9 +88,27 @@ export class AuthService {
     // Record login in history (org_id is null at initial login)
     this.recordLoginHistory(user.id, null, ipAddress, userAgent).catch(() => {});
 
+    // If MFA is enabled, return a challenge token instead of full session
+    if (u.mfaEnabled && u.mfaSecret) {
+      const mfaToken = this.jwtService.sign(
+        { sub: u.id, type: 'mfa_challenge' },
+        { expiresIn: '5m' },
+      );
+      return { mfaRequired: true, mfaToken };
+    }
+
     return this.generateTokenResponse(u);
   }
 
+  /**
+   * Complete login after MFA verification — generate full session tokens.
+   */
+  async completeMfaLogin(userId: string): Promise<any> {
+    const user = await this.usersService.findByIdWithOrgs(userId);
+    if (!user) throw new UnauthorizedException('User not found');
+    return this.generateTokenResponse(user);
+  }
+
   async getProfile(userId: string) {
     const user = await this.usersService.findByIdWithOrgs(userId);
     if (!user) {
@@ -85,6 +119,7 @@ export class AuthService {
       email: user.email,
       firstName: user.firstName,
       lastName: user.lastName,
+      mfaEnabled: user.mfaEnabled || false,
       organizations: user.userOrganizations?.map((uo) => ({
         id: uo.organization.id,
         name: uo.organization.name,
@@ -118,23 +153,265 @@ export class AuthService {
       sub: user.id,
       email: user.email,
       orgId: membership.organizationId,
-      orgSchema: membership.organization.schemaName,
       role: membership.role,
     };
 
     // Record org switch in login history
     this.recordLoginHistory(userId, organizationId, ipAddress, userAgent).catch(() => {});
 
+    // Generate new refresh token for org switch
+    const refreshToken = await this.refreshTokenService.createRefreshToken(user.id);
+
     return {
       accessToken: this.jwtService.sign(payload),
+      refreshToken,
       organization: {
         id: membership.organization.id,
         name: membership.organization.name,
         role: membership.role,
+        settings: membership.organization.settings || {},
       },
     };
   }
 
+  /**
+   * Refresh an access token using a valid refresh token.
+   */
+  async refreshAccessToken(rawRefreshToken: string) {
+    const userId = await this.refreshTokenService.validateRefreshToken(rawRefreshToken);
+    if (!userId) {
+      throw new UnauthorizedException('Invalid or expired refresh token');
+    }
+
+    const user = await this.usersService.findByIdWithOrgs(userId);
+    if (!user) {
+      throw new UnauthorizedException('User not found');
+    }
+
+    // Generate a new access token (keep same org context if available)
+    const orgs = (user.userOrganizations || []).filter(
+      (uo) => !uo.organization?.status || !['suspended', 'archived'].includes(uo.organization.status),
+    );
+    const defaultOrg = orgs[0];
+
+    const payload: Record<string, any> = {
+      sub: user.id,
+      email: user.email,
+      isSuperadmin: user.isSuperadmin || false,
+    };
+
+    if (defaultOrg) {
+      payload.orgId = defaultOrg.organizationId;
+      payload.role = defaultOrg.role;
+    }
+
+    return {
+      accessToken: this.jwtService.sign(payload),
+    };
+  }
+
+  /**
+   * Logout: revoke the refresh token.
+   */
+  async logout(rawRefreshToken: string): Promise<void> {
+    if (rawRefreshToken) {
+      await this.refreshTokenService.revokeToken(rawRefreshToken);
+    }
+  }
+
+  /**
+   * Logout everywhere: revoke all refresh tokens for a user.
+   */
+  async logoutEverywhere(userId: string): Promise<void> {
+    await this.refreshTokenService.revokeAllUserTokens(userId);
+  }
+
+  async markIntroSeen(userId: string): Promise<void> {
+    await this.usersService.markIntroSeen(userId);
+  }
+
+  // ─── Invite Token (Activation) Methods ──────────────────────────────
+
+  /**
+   * Validate an invite/activation token.
+   */
+  async validateInviteToken(token: string) {
+    try {
+      const payload = this.jwtService.verify(token, { secret: this.inviteSecret });
+      if (payload.type !== 'invite') throw new Error('Not an invite token');
+
+      const tokenHash = createHash('sha256').update(token).digest('hex');
+      const rows = await this.dataSource.query(
+        `SELECT it.*, o.name as org_name FROM shared.invite_tokens it
+         JOIN shared.organizations o ON o.id = it.organization_id
+         WHERE it.token_hash = $1`,
+        [tokenHash],
+      );
+
+      if (rows.length === 0) throw new Error('Token not found');
+      const row = rows[0];
+      if (row.used_at) throw new BadRequestException('This activation link has already been used');
+      if (new Date(row.expires_at) < new Date()) throw new BadRequestException('This activation link has expired');
+
+      return { valid: true, email: payload.email, orgName: row.org_name, orgId: payload.orgId, userId: payload.userId };
+    } catch (err) {
+      if (err instanceof BadRequestException) throw err;
+      throw new BadRequestException('Invalid or expired activation link');
+    }
+  }
+
+  /**
+   * Activate a user from an invite token (set password, activate, issue session).
+   */
+  async activateUser(token: string, password: string, fullName: string) {
+    const info = await this.validateInviteToken(token);
+
+    const passwordHash = await bcrypt.hash(password, 12);
+    const [firstName, ...rest] = fullName.trim().split(' ');
+    const lastName = rest.join(' ') || '';
+
+    // Update user record
+    await this.dataSource.query(
+      `UPDATE shared.users SET password_hash = $1, first_name = $2, last_name = $3,
+       is_email_verified = true, updated_at = NOW()
+       WHERE id = $4`,
+      [passwordHash, firstName, lastName, info.userId],
+    );
+
+    // Mark invite token as used
+    const tokenHash = createHash('sha256').update(token).digest('hex');
+    await this.dataSource.query(
+      `UPDATE shared.invite_tokens SET used_at = NOW() WHERE token_hash = $1`,
+      [tokenHash],
+    );
+
+    // Issue session
+    const user = await this.usersService.findByIdWithOrgs(info.userId);
+    if (!user) throw new NotFoundException('User not found after activation');
+
+    return this.generateTokenResponse(user);
+  }
+
+  /**
+   * Generate a signed invite token for a user/org pair.
+   */
+  async generateInviteToken(userId: string, orgId: string, email: string): Promise<string> {
+    const token = this.jwtService.sign(
+      { type: 'invite', userId, orgId, email },
+      { secret: this.inviteSecret, expiresIn: '72h' },
+    );
+
+    const tokenHash = createHash('sha256').update(token).digest('hex');
+    const expiresAt = new Date(Date.now() + 72 * 60 * 60 * 1000);
+
+    await this.dataSource.query(
+      `INSERT INTO shared.invite_tokens (organization_id, user_id, token_hash, expires_at)
+       VALUES ($1, $2, $3, $4)`,
+      [orgId, userId, tokenHash, expiresAt],
+    );
+
+    return token;
+  }
+
+  // ─── Password Reset Flow ──────────────────────────────────────────
+
+  /**
+   * Request a password reset. Generates a token, stores its hash, and sends an email.
+   * Silently succeeds even if the email doesn't exist (prevents enumeration).
+   */
+  async requestPasswordReset(email: string): Promise<void> {
+    const user = await this.usersService.findByEmail(email);
+    if (!user) {
+      // Silently return — don't reveal whether the account exists
+      return;
+    }
+
+    // Invalidate any existing reset tokens for this user
+    await this.dataSource.query(
+      `UPDATE shared.password_reset_tokens SET used_at = NOW()
+       WHERE user_id = $1 AND used_at IS NULL`,
+      [user.id],
+    );
+
+    // Generate a 64-byte random token
+    const rawToken = randomBytes(64).toString('base64url');
+    const tokenHash = createHash('sha256').update(rawToken).digest('hex');
+    const expiresAt = new Date(Date.now() + 15 * 60 * 1000); // 15 minutes
+
+    await this.dataSource.query(
+      `INSERT INTO shared.password_reset_tokens (user_id, token_hash, expires_at)
+       VALUES ($1, $2, $3)`,
+      [user.id, tokenHash, expiresAt],
+    );
+
+    const resetUrl = `${this.appUrl}/reset-password?token=${rawToken}`;
+    await this.emailService.sendPasswordResetEmail(user.email, resetUrl);
+  }
+
+  /**
+   * Reset password using a valid reset token.
+   */
+  async resetPassword(rawToken: string, newPassword: string): Promise<void> {
+    const tokenHash = createHash('sha256').update(rawToken).digest('hex');
+
+    const rows = await this.dataSource.query(
+      `SELECT id, user_id, expires_at, used_at
+       FROM shared.password_reset_tokens
+       WHERE token_hash = $1`,
+      [tokenHash],
+    );
+
+    if (rows.length === 0) {
+      throw new BadRequestException('Invalid or expired reset token');
+    }
+
+    const record = rows[0];
+
+    if (record.used_at) {
+      throw new BadRequestException('This reset link has already been used');
+    }
+
+    if (new Date(record.expires_at) < new Date()) {
+      throw new BadRequestException('This reset link has expired');
+    }
+
+    // Update password
+    const passwordHash = await bcrypt.hash(newPassword, 12);
+    await this.dataSource.query(
+      `UPDATE shared.users SET password_hash = $1, updated_at = NOW() WHERE id = $2`,
+      [passwordHash, record.user_id],
+    );
+
+    // Mark token as used
+    await this.dataSource.query(
+      `UPDATE shared.password_reset_tokens SET used_at = NOW() WHERE id = $1`,
+      [record.id],
+    );
+  }
+
+  /**
+   * Change password for an authenticated user (requires current password).
+   */
+  async changePassword(userId: string, currentPassword: string, newPassword: string): Promise<void> {
+    const user = await this.usersService.findById(userId);
+    if (!user || !user.passwordHash) {
+      throw new UnauthorizedException('User not found');
+    }
+
+    const isValid = await bcrypt.compare(currentPassword, user.passwordHash);
+    if (!isValid) {
+      throw new UnauthorizedException('Current password is incorrect');
+    }
+
+    const passwordHash = await bcrypt.hash(newPassword, 12);
+    await this.dataSource.query(
+      `UPDATE shared.users SET password_hash = $1, updated_at = NOW() WHERE id = $2`,
+      [passwordHash, userId],
+    );
+  }
+
+  // ─── Private Helpers ──────────────────────────────────────────────
+
   private async recordLoginHistory(
     userId: string,
     organizationId: string | null,
@@ -152,7 +429,7 @@ export class AuthService {
     }
   }
 
-  private generateTokenResponse(user: User, impersonatedBy?: string) {
+  async generateTokenResponse(user: User, impersonatedBy?: string) {
     const allOrgs = user.userOrganizations || [];
     // Filter out suspended/archived organizations
     const orgs = allOrgs.filter(
@@ -172,12 +449,15 @@ export class AuthService {
 
     if (defaultOrg) {
       payload.orgId = defaultOrg.organizationId;
-      payload.orgSchema = defaultOrg.organization?.schemaName;
       payload.role = defaultOrg.role;
     }
 
+    // Create refresh token
+    const refreshToken = await this.refreshTokenService.createRefreshToken(user.id);
+
     return {
       accessToken: this.jwtService.sign(payload),
+      refreshToken,
       user: {
         id: user.id,
         email: user.email,
@@ -185,11 +465,12 @@ export class AuthService {
         lastName: user.lastName,
         isSuperadmin: user.isSuperadmin || false,
         isPlatformOwner: user.isPlatformOwner || false,
+        hasSeenIntro: user.hasSeenIntro || false,
+        mfaEnabled: user.mfaEnabled || false,
       },
       organizations: orgs.map((uo) => ({
         id: uo.organizationId,
         name: uo.organization?.name,
-        schemaName: uo.organization?.schemaName,
         status: uo.organization?.status,
         role: uo.role,
       })),

backend/src/modules/auth/mfa.controller.ts

@@ -0,0 +1,121 @@
+import {
+  Controller,
+  Post,
+  Get,
+  Body,
+  UseGuards,
+  Request,
+  Res,
+  BadRequestException,
+  UnauthorizedException,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Throttle } from '@nestjs/throttler';
+import { JwtService } from '@nestjs/jwt';
+import { Response } from 'express';
+import { MfaService } from './mfa.service';
+import { AuthService } from './auth.service';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+
+@ApiTags('auth')
+@Controller('auth/mfa')
+export class MfaController {
+  constructor(
+    private mfaService: MfaService,
+    private authService: AuthService,
+    private jwtService: JwtService,
+  ) {}
+
+  @Post('setup')
+  @ApiOperation({ summary: 'Generate MFA setup (QR code + secret)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async setup(@Request() req: any) {
+    return this.mfaService.generateSetup(req.user.sub);
+  }
+
+  @Post('enable')
+  @ApiOperation({ summary: 'Enable MFA after verifying TOTP code' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async enable(@Request() req: any, @Body() body: { token: string }) {
+    if (!body.token) throw new BadRequestException('TOTP code required');
+    return this.mfaService.enableMfa(req.user.sub, body.token);
+  }
+
+  @Post('verify')
+  @ApiOperation({ summary: 'Verify MFA during login flow' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async verify(
+    @Body() body: { mfaToken: string; token: string; useRecovery?: boolean },
+    @Res({ passthrough: true }) res: Response,
+  ) {
+    if (!body.mfaToken || !body.token) {
+      throw new BadRequestException('mfaToken and verification code required');
+    }
+
+    // Decode the MFA challenge token
+    let payload: any;
+    try {
+      payload = this.jwtService.verify(body.mfaToken);
+      if (payload.type !== 'mfa_challenge') throw new Error('Wrong token type');
+    } catch {
+      throw new UnauthorizedException('Invalid or expired MFA challenge');
+    }
+
+    const userId = payload.sub;
+    let verified = false;
+
+    if (body.useRecovery) {
+      verified = await this.mfaService.verifyRecoveryCode(userId, body.token);
+    } else {
+      verified = await this.mfaService.verifyMfa(userId, body.token);
+    }
+
+    if (!verified) {
+      throw new UnauthorizedException('Invalid verification code');
+    }
+
+    // MFA passed — issue full session
+    const result = await this.authService.completeMfaLogin(userId);
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+    const { refreshToken: _rt, ...response } = result;
+    return response;
+  }
+
+  @Post('disable')
+  @ApiOperation({ summary: 'Disable MFA (requires password)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async disable(@Request() req: any, @Body() body: { password: string }) {
+    if (!body.password) throw new BadRequestException('Password required to disable MFA');
+
+    // Verify password first
+    const user = await this.authService.validateUser(req.user.email, body.password);
+    if (!user) throw new UnauthorizedException('Invalid password');
+
+    await this.mfaService.disableMfa(req.user.sub);
+    return { success: true };
+  }
+
+  @Get('status')
+  @ApiOperation({ summary: 'Get MFA status' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async status(@Request() req: any) {
+    return this.mfaService.getStatus(req.user.sub);
+  }
+}

backend/src/modules/auth/mfa.service.ts

@@ -0,0 +1,154 @@
+import { Injectable, Logger, BadRequestException, UnauthorizedException } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+import * as bcrypt from 'bcryptjs';
+import { generateSecret, generateURI, verifySync } from 'otplib';
+import * as QRCode from 'qrcode';
+import { randomBytes } from 'crypto';
+
+@Injectable()
+export class MfaService {
+  private readonly logger = new Logger(MfaService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * Generate MFA setup data (secret + QR code) for a user.
+   */
+  async generateSetup(userId: string): Promise<{ secret: string; qrDataUrl: string; otpauthUrl: string }> {
+    const userRows = await this.dataSource.query(
+      `SELECT email, mfa_enabled FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+
+    const secret = generateSecret();
+    const otpauthUrl = generateURI({ secret, issuer: 'HOA LedgerIQ', label: userRows[0].email });
+    const qrDataUrl = await QRCode.toDataURL(otpauthUrl);
+
+    // Store the secret temporarily (not verified yet)
+    await this.dataSource.query(
+      `UPDATE shared.users SET mfa_secret = $1, updated_at = NOW() WHERE id = $2`,
+      [secret, userId],
+    );
+
+    return { secret, qrDataUrl, otpauthUrl };
+  }
+
+  /**
+   * Enable MFA after verifying the initial TOTP code.
+   * Returns recovery codes.
+   */
+  async enableMfa(userId: string, token: string): Promise<{ recoveryCodes: string[] }> {
+    const userRows = await this.dataSource.query(
+      `SELECT mfa_secret, mfa_enabled FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+    if (!userRows[0].mfa_secret) throw new BadRequestException('MFA setup not initiated');
+    if (userRows[0].mfa_enabled) throw new BadRequestException('MFA is already enabled');
+
+    // Verify the token
+    const result = verifySync({ token, secret: userRows[0].mfa_secret });
+    if (!result.valid) throw new BadRequestException('Invalid verification code');
+
+    // Generate recovery codes
+    const recoveryCodes = Array.from({ length: 10 }, () =>
+      randomBytes(4).toString('hex').toUpperCase(),
+    );
+
+    // Hash recovery codes for storage
+    const hashedCodes = await Promise.all(
+      recoveryCodes.map((code) => bcrypt.hash(code, 10)),
+    );
+
+    // Enable MFA
+    await this.dataSource.query(
+      `UPDATE shared.users SET
+        mfa_enabled = true,
+        totp_verified_at = NOW(),
+        recovery_codes = $1,
+        updated_at = NOW()
+       WHERE id = $2`,
+      [JSON.stringify(hashedCodes), userId],
+    );
+
+    this.logger.log(`MFA enabled for user ${userId}`);
+    return { recoveryCodes };
+  }
+
+  /**
+   * Verify a TOTP code during login.
+   */
+  async verifyMfa(userId: string, token: string): Promise<boolean> {
+    const userRows = await this.dataSource.query(
+      `SELECT mfa_secret, mfa_enabled FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0 || !userRows[0].mfa_enabled) return false;
+
+    const result = verifySync({ token, secret: userRows[0].mfa_secret });
+    return result.valid;
+  }
+
+  /**
+   * Verify a recovery code (consumes it on success).
+   */
+  async verifyRecoveryCode(userId: string, code: string): Promise<boolean> {
+    const userRows = await this.dataSource.query(
+      `SELECT recovery_codes FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0 || !userRows[0].recovery_codes) return false;
+
+    const hashedCodes: string[] = JSON.parse(userRows[0].recovery_codes);
+
+    for (let i = 0; i < hashedCodes.length; i++) {
+      const match = await bcrypt.compare(code.toUpperCase(), hashedCodes[i]);
+      if (match) {
+        // Remove the used code
+        hashedCodes.splice(i, 1);
+        await this.dataSource.query(
+          `UPDATE shared.users SET recovery_codes = $1, updated_at = NOW() WHERE id = $2`,
+          [JSON.stringify(hashedCodes), userId],
+        );
+        this.logger.log(`Recovery code used for user ${userId}`);
+        return true;
+      }
+    }
+
+    return false;
+  }
+
+  /**
+   * Disable MFA (requires password verification done by caller).
+   */
+  async disableMfa(userId: string): Promise<void> {
+    await this.dataSource.query(
+      `UPDATE shared.users SET
+        mfa_enabled = false,
+        mfa_secret = NULL,
+        totp_verified_at = NULL,
+        recovery_codes = NULL,
+        updated_at = NOW()
+       WHERE id = $1`,
+      [userId],
+    );
+    this.logger.log(`MFA disabled for user ${userId}`);
+  }
+
+  /**
+   * Get MFA status for a user.
+   */
+  async getStatus(userId: string): Promise<{ enabled: boolean; hasRecoveryCodes: boolean }> {
+    const rows = await this.dataSource.query(
+      `SELECT mfa_enabled, recovery_codes FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (rows.length === 0) return { enabled: false, hasRecoveryCodes: false };
+
+    return {
+      enabled: rows[0].mfa_enabled || false,
+      hasRecoveryCodes: !!rows[0].recovery_codes && JSON.parse(rows[0].recovery_codes || '[]').length > 0,
+    };
+  }
+}

backend/src/modules/auth/passkey.controller.ts

@@ -0,0 +1,112 @@
+import {
+  Controller,
+  Post,
+  Get,
+  Delete,
+  Param,
+  Body,
+  UseGuards,
+  Request,
+  Res,
+  BadRequestException,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Throttle } from '@nestjs/throttler';
+import { Response } from 'express';
+import { PasskeyService } from './passkey.service';
+import { AuthService } from './auth.service';
+import { UsersService } from '../users/users.service';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+
+@ApiTags('auth')
+@Controller('auth/passkeys')
+export class PasskeyController {
+  constructor(
+    private passkeyService: PasskeyService,
+    private authService: AuthService,
+    private usersService: UsersService,
+  ) {}
+
+  @Post('register-options')
+  @ApiOperation({ summary: 'Get passkey registration options' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async getRegistrationOptions(@Request() req: any) {
+    return this.passkeyService.generateRegistrationOptions(req.user.sub);
+  }
+
+  @Post('register')
+  @ApiOperation({ summary: 'Register a new passkey' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async register(
+    @Request() req: any,
+    @Body() body: { response: any; deviceName?: string },
+  ) {
+    if (!body.response) throw new BadRequestException('Attestation response required');
+    return this.passkeyService.verifyRegistration(req.user.sub, body.response, body.deviceName);
+  }
+
+  @Post('login-options')
+  @ApiOperation({ summary: 'Get passkey login options' })
+  @Throttle({ default: { limit: 10, ttl: 60000 } })
+  async getLoginOptions(@Body() body: { email?: string }) {
+    return this.passkeyService.generateAuthenticationOptions(body.email);
+  }
+
+  @Post('login')
+  @ApiOperation({ summary: 'Authenticate with passkey' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async login(
+    @Body() body: { response: any; challenge: string },
+    @Res({ passthrough: true }) res: Response,
+  ) {
+    if (!body.response || !body.challenge) {
+      throw new BadRequestException('Assertion response and challenge required');
+    }
+
+    const { userId } = await this.passkeyService.verifyAuthentication(body.response, body.challenge);
+
+    // Get user with orgs and generate session
+    const user = await this.usersService.findByIdWithOrgs(userId);
+    if (!user) throw new BadRequestException('User not found');
+
+    await this.usersService.updateLastLogin(userId);
+    const result = await this.authService.generateTokenResponse(user);
+
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+
+    const { refreshToken: _rt, ...response } = result;
+    return response;
+  }
+
+  @Get()
+  @ApiOperation({ summary: 'List registered passkeys' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async list(@Request() req: any) {
+    return this.passkeyService.listPasskeys(req.user.sub);
+  }
+
+  @Delete(':id')
+  @ApiOperation({ summary: 'Remove a passkey' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async remove(@Request() req: any, @Param('id') passkeyId: string) {
+    await this.passkeyService.removePasskey(req.user.sub, passkeyId);
+    return { success: true };
+  }
+}

backend/src/modules/auth/passkey.service.ts

@@ -0,0 +1,246 @@
+import { Injectable, Logger, BadRequestException, UnauthorizedException } from '@nestjs/common';
+import { ConfigService } from '@nestjs/config';
+import { DataSource } from 'typeorm';
+import {
+  generateRegistrationOptions,
+  verifyRegistrationResponse,
+  generateAuthenticationOptions,
+  verifyAuthenticationResponse,
+} from '@simplewebauthn/server';
+
+// Use inline type aliases to avoid ESM-only @simplewebauthn/types import issue
+type RegistrationResponseJSON = any;
+type AuthenticationResponseJSON = any;
+type AuthenticatorTransportFuture = any;
+
+@Injectable()
+export class PasskeyService {
+  private readonly logger = new Logger(PasskeyService.name);
+  private rpID: string;
+  private rpName: string;
+  private origin: string;
+
+  constructor(
+    private configService: ConfigService,
+    private dataSource: DataSource,
+  ) {
+    this.rpID = this.configService.get<string>('WEBAUTHN_RP_ID') || 'localhost';
+    this.rpName = 'HOA LedgerIQ';
+    this.origin = this.configService.get<string>('WEBAUTHN_RP_ORIGIN') || 'http://localhost';
+  }
+
+  /**
+   * Generate registration options for navigator.credentials.create().
+   */
+  async generateRegistrationOptions(userId: string) {
+    const userRows = await this.dataSource.query(
+      `SELECT id, email, first_name, last_name FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+    const user = userRows[0];
+
+    // Get existing passkeys for exclusion
+    const existingKeys = await this.dataSource.query(
+      `SELECT credential_id, transports FROM shared.user_passkeys WHERE user_id = $1`,
+      [userId],
+    );
+
+    const options = await generateRegistrationOptions({
+      rpName: this.rpName,
+      rpID: this.rpID,
+      userID: new TextEncoder().encode(userId),
+      userName: user.email,
+      userDisplayName: `${user.first_name || ''} ${user.last_name || ''}`.trim() || user.email,
+      attestationType: 'none',
+      excludeCredentials: existingKeys.map((k: any) => ({
+        id: k.credential_id,
+        type: 'public-key' as const,
+        transports: k.transports || [],
+      })),
+      authenticatorSelection: {
+        residentKey: 'preferred',
+        userVerification: 'preferred',
+      },
+    });
+
+    // Store challenge temporarily
+    await this.dataSource.query(
+      `UPDATE shared.users SET webauthn_challenge = $1, updated_at = NOW() WHERE id = $2`,
+      [options.challenge, userId],
+    );
+
+    return options;
+  }
+
+  /**
+   * Verify and store a passkey registration.
+   */
+  async verifyRegistration(userId: string, response: RegistrationResponseJSON, deviceName?: string) {
+    const userRows = await this.dataSource.query(
+      `SELECT webauthn_challenge FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+    const expectedChallenge = userRows[0].webauthn_challenge;
+    if (!expectedChallenge) throw new BadRequestException('No registration challenge found');
+
+    const verification = await verifyRegistrationResponse({
+      response,
+      expectedChallenge,
+      expectedOrigin: this.origin,
+      expectedRPID: this.rpID,
+    });
+
+    if (!verification.verified || !verification.registrationInfo) {
+      throw new BadRequestException('Passkey registration verification failed');
+    }
+
+    const { credential } = verification.registrationInfo;
+
+    // Store the passkey
+    await this.dataSource.query(
+      `INSERT INTO shared.user_passkeys (user_id, credential_id, public_key, counter, device_name, transports)
+       VALUES ($1, $2, $3, $4, $5, $6)`,
+      [
+        userId,
+        Buffer.from(credential.id).toString('base64url'),
+        Buffer.from(credential.publicKey).toString('base64url'),
+        credential.counter,
+        deviceName || 'Passkey',
+        credential.transports || [],
+      ],
+    );
+
+    // Clear challenge
+    await this.dataSource.query(
+      `UPDATE shared.users SET webauthn_challenge = NULL WHERE id = $1`,
+      [userId],
+    );
+
+    this.logger.log(`Passkey registered for user ${userId}`);
+    return { verified: true };
+  }
+
+  /**
+   * Generate authentication options for navigator.credentials.get().
+   */
+  async generateAuthenticationOptions(email?: string) {
+    let allowCredentials: any[] | undefined;
+
+    if (email) {
+      const userRows = await this.dataSource.query(
+        `SELECT u.id FROM shared.users u WHERE u.email = $1`,
+        [email],
+      );
+      if (userRows.length > 0) {
+        const passkeys = await this.dataSource.query(
+          `SELECT credential_id, transports FROM shared.user_passkeys WHERE user_id = $1`,
+          [userRows[0].id],
+        );
+        allowCredentials = passkeys.map((k: any) => ({
+          id: k.credential_id,
+          type: 'public-key' as const,
+          transports: k.transports || [],
+        }));
+      }
+    }
+
+    const options = await generateAuthenticationOptions({
+      rpID: this.rpID,
+      allowCredentials,
+      userVerification: 'preferred',
+    });
+
+    // Store challenge — for passkey login we need a temporary storage
+    // Since we don't know the user yet, store in a shared way
+    // In production, use Redis/session. For now, we'll pass it back and verify client-side.
+    return { ...options, challenge: options.challenge };
+  }
+
+  /**
+   * Verify authentication and return the user.
+   */
+  async verifyAuthentication(response: AuthenticationResponseJSON, expectedChallenge: string) {
+    // Find the credential
+    const credId = response.id;
+    const passkeys = await this.dataSource.query(
+      `SELECT p.*, u.id as user_id, u.email
+       FROM shared.user_passkeys p
+       JOIN shared.users u ON u.id = p.user_id
+       WHERE p.credential_id = $1`,
+      [credId],
+    );
+
+    if (passkeys.length === 0) {
+      throw new UnauthorizedException('Passkey not recognized');
+    }
+
+    const passkey = passkeys[0];
+
+    const verification = await verifyAuthenticationResponse({
+      response,
+      expectedChallenge,
+      expectedOrigin: this.origin,
+      expectedRPID: this.rpID,
+      credential: {
+        id: passkey.credential_id,
+        publicKey: Buffer.from(passkey.public_key, 'base64url'),
+        counter: Number(passkey.counter),
+        transports: (passkey.transports || []) as AuthenticatorTransportFuture[],
+      },
+    });
+
+    if (!verification.verified) {
+      throw new UnauthorizedException('Passkey authentication failed');
+    }
+
+    // Update counter and last_used_at
+    await this.dataSource.query(
+      `UPDATE shared.user_passkeys SET counter = $1, last_used_at = NOW() WHERE id = $2`,
+      [verification.authenticationInfo.newCounter, passkey.id],
+    );
+
+    return { userId: passkey.user_id };
+  }
+
+  /**
+   * List user's registered passkeys.
+   */
+  async listPasskeys(userId: string) {
+    const rows = await this.dataSource.query(
+      `SELECT id, device_name, created_at, last_used_at
+       FROM shared.user_passkeys
+       WHERE user_id = $1
+       ORDER BY created_at DESC`,
+      [userId],
+    );
+    return rows;
+  }
+
+  /**
+   * Remove a passkey.
+   */
+  async removePasskey(userId: string, passkeyId: string): Promise<void> {
+    // Check that user has password or other passkeys
+    const [userRows, passkeyCount] = await Promise.all([
+      this.dataSource.query(`SELECT password_hash FROM shared.users WHERE id = $1`, [userId]),
+      this.dataSource.query(
+        `SELECT COUNT(*) as cnt FROM shared.user_passkeys WHERE user_id = $1`,
+        [userId],
+      ),
+    ]);
+
+    const hasPassword = !!userRows[0]?.password_hash;
+    const count = parseInt(passkeyCount[0]?.cnt || '0', 10);
+
+    if (!hasPassword && count <= 1) {
+      throw new BadRequestException('Cannot remove your only passkey without a password set');
+    }
+
+    await this.dataSource.query(
+      `DELETE FROM shared.user_passkeys WHERE id = $1 AND user_id = $2`,
+      [passkeyId, userId],
+    );
+  }
+}

backend/src/modules/auth/refresh-token.service.ts

@@ -0,0 +1,98 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+import { randomBytes, createHash } from 'crypto';
+
+@Injectable()
+export class RefreshTokenService {
+  private readonly logger = new Logger(RefreshTokenService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * Create a new refresh token for a user.
+   * Returns the raw (unhashed) token to be sent as an httpOnly cookie.
+   */
+  async createRefreshToken(userId: string): Promise<string> {
+    const rawToken = randomBytes(64).toString('base64url');
+    const tokenHash = this.hashToken(rawToken);
+    const expiresAt = new Date(Date.now() + 30 * 24 * 60 * 60 * 1000); // 30 days
+
+    await this.dataSource.query(
+      `INSERT INTO shared.refresh_tokens (user_id, token_hash, expires_at)
+       VALUES ($1, $2, $3)`,
+      [userId, tokenHash, expiresAt],
+    );
+
+    return rawToken;
+  }
+
+  /**
+   * Validate a refresh token. Returns the user_id if valid, null otherwise.
+   */
+  async validateRefreshToken(rawToken: string): Promise<string | null> {
+    const tokenHash = this.hashToken(rawToken);
+
+    const rows = await this.dataSource.query(
+      `SELECT user_id, expires_at, revoked_at
+       FROM shared.refresh_tokens
+       WHERE token_hash = $1`,
+      [tokenHash],
+    );
+
+    if (rows.length === 0) return null;
+
+    const { user_id, expires_at, revoked_at } = rows[0];
+
+    // Check if revoked
+    if (revoked_at) return null;
+
+    // Check if expired
+    if (new Date(expires_at) < new Date()) return null;
+
+    return user_id;
+  }
+
+  /**
+   * Revoke a single refresh token.
+   */
+  async revokeToken(rawToken: string): Promise<void> {
+    const tokenHash = this.hashToken(rawToken);
+
+    await this.dataSource.query(
+      `UPDATE shared.refresh_tokens SET revoked_at = NOW() WHERE token_hash = $1`,
+      [tokenHash],
+    );
+  }
+
+  /**
+   * Revoke all refresh tokens for a user ("log out everywhere").
+   */
+  async revokeAllUserTokens(userId: string): Promise<void> {
+    await this.dataSource.query(
+      `UPDATE shared.refresh_tokens SET revoked_at = NOW()
+       WHERE user_id = $1 AND revoked_at IS NULL`,
+      [userId],
+    );
+  }
+
+  /**
+   * Remove expired / revoked tokens older than 7 days.
+   * Called periodically to keep the table clean.
+   */
+  async cleanupExpired(): Promise<number> {
+    const result = await this.dataSource.query(
+      `DELETE FROM shared.refresh_tokens
+       WHERE (expires_at < NOW() - INTERVAL '7 days')
+          OR (revoked_at IS NOT NULL AND revoked_at < NOW() - INTERVAL '7 days')`,
+    );
+    const deleted = result?.[1] ?? 0;
+    if (deleted > 0) {
+      this.logger.log(`Cleaned up ${deleted} expired/revoked refresh tokens`);
+    }
+    return deleted;
+  }
+
+  private hashToken(rawToken: string): string {
+    return createHash('sha256').update(rawToken).digest('hex');
+  }
+}

backend/src/modules/auth/sso.controller.ts

@@ -0,0 +1,105 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Delete,
+  Param,
+  UseGuards,
+  Request,
+  Res,
+  BadRequestException,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Response } from 'express';
+import { SsoService } from './sso.service';
+import { AuthService } from './auth.service';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+
+@ApiTags('auth')
+@Controller('auth')
+export class SsoController {
+  constructor(
+    private ssoService: SsoService,
+    private authService: AuthService,
+  ) {}
+
+  @Get('sso/providers')
+  @ApiOperation({ summary: 'Get available SSO providers' })
+  getProviders() {
+    return this.ssoService.getAvailableProviders();
+  }
+
+  // Google OAuth routes would be:
+  // GET /auth/google → passport.authenticate('google')
+  // GET /auth/google/callback → passport callback
+  // These are registered conditionally in auth.module.ts if env vars are set.
+  // For now, we'll add the callback handler:
+
+  @Get('google/callback')
+  @ApiOperation({ summary: 'Google OAuth callback' })
+  async googleCallback(@Request() req: any, @Res() res: Response) {
+    if (!req.user) {
+      return res.redirect('/login?error=sso_failed');
+    }
+
+    const result = await this.authService.generateTokenResponse(req.user);
+
+    // Set refresh token cookie
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+
+    // Redirect to app with access token in URL fragment (for SPA to pick up)
+    return res.redirect(`/sso-callback?token=${result.accessToken}`);
+  }
+
+  @Get('azure/callback')
+  @ApiOperation({ summary: 'Azure AD OAuth callback' })
+  async azureCallback(@Request() req: any, @Res() res: Response) {
+    if (!req.user) {
+      return res.redirect('/login?error=sso_failed');
+    }
+
+    const result = await this.authService.generateTokenResponse(req.user);
+
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+
+    return res.redirect(`/sso-callback?token=${result.accessToken}`);
+  }
+
+  @Post('sso/link')
+  @ApiOperation({ summary: 'Link SSO provider to current user' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async linkAccount(@Request() req: any) {
+    // This would typically be done via the OAuth redirect flow
+    // For now, it's a placeholder
+    throw new BadRequestException('Use the OAuth redirect flow to link accounts');
+  }
+
+  @Delete('sso/unlink/:provider')
+  @ApiOperation({ summary: 'Unlink SSO provider from current user' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async unlinkAccount(@Request() req: any, @Param('provider') provider: string) {
+    await this.ssoService.unlinkSsoAccount(req.user.sub, provider);
+    return { success: true };
+  }
+}

backend/src/modules/auth/sso.service.ts

@@ -0,0 +1,97 @@
+import { Injectable, Logger, BadRequestException } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+import { UsersService } from '../users/users.service';
+
+interface SsoProfile {
+  provider: string;
+  providerId: string;
+  email: string;
+  firstName?: string;
+  lastName?: string;
+}
+
+@Injectable()
+export class SsoService {
+  private readonly logger = new Logger(SsoService.name);
+
+  constructor(
+    private dataSource: DataSource,
+    private usersService: UsersService,
+  ) {}
+
+  /**
+   * Find existing user by SSO provider+id, or by email match, or create new.
+   */
+  async findOrCreateSsoUser(profile: SsoProfile) {
+    // 1. Try to find by provider + provider ID
+    const byProvider = await this.dataSource.query(
+      `SELECT * FROM shared.users WHERE oauth_provider = $1 AND oauth_provider_id = $2`,
+      [profile.provider, profile.providerId],
+    );
+    if (byProvider.length > 0) {
+      return this.usersService.findByIdWithOrgs(byProvider[0].id);
+    }
+
+    // 2. Try to find by email match (link accounts)
+    const byEmail = await this.usersService.findByEmail(profile.email);
+    if (byEmail) {
+      // Link the SSO provider to existing account
+      await this.linkSsoAccount(byEmail.id, profile.provider, profile.providerId);
+      return this.usersService.findByIdWithOrgs(byEmail.id);
+    }
+
+    // 3. Create new user
+    const newUser = await this.dataSource.query(
+      `INSERT INTO shared.users (email, first_name, last_name, oauth_provider, oauth_provider_id, is_email_verified)
+       VALUES ($1, $2, $3, $4, $5, true)
+       RETURNING id`,
+      [profile.email, profile.firstName || '', profile.lastName || '', profile.provider, profile.providerId],
+    );
+
+    return this.usersService.findByIdWithOrgs(newUser[0].id);
+  }
+
+  /**
+   * Link an SSO provider to an existing user.
+   */
+  async linkSsoAccount(userId: string, provider: string, providerId: string): Promise<void> {
+    await this.dataSource.query(
+      `UPDATE shared.users SET oauth_provider = $1, oauth_provider_id = $2, updated_at = NOW() WHERE id = $3`,
+      [provider, providerId, userId],
+    );
+    this.logger.log(`Linked ${provider} SSO to user ${userId}`);
+  }
+
+  /**
+   * Unlink SSO from a user (only if they have a password set).
+   */
+  async unlinkSsoAccount(userId: string, provider: string): Promise<void> {
+    const rows = await this.dataSource.query(
+      `SELECT password_hash, oauth_provider FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (rows.length === 0) throw new BadRequestException('User not found');
+    if (!rows[0].password_hash) {
+      throw new BadRequestException('Cannot unlink SSO — you must set a password first');
+    }
+    if (rows[0].oauth_provider !== provider) {
+      throw new BadRequestException('SSO provider mismatch');
+    }
+
+    await this.dataSource.query(
+      `UPDATE shared.users SET oauth_provider = NULL, oauth_provider_id = NULL, updated_at = NOW() WHERE id = $1`,
+      [userId],
+    );
+    this.logger.log(`Unlinked ${provider} SSO from user ${userId}`);
+  }
+
+  /**
+   * Get which SSO providers are configured.
+   */
+  getAvailableProviders(): { google: boolean; azure: boolean } {
+    return {
+      google: !!(process.env.GOOGLE_CLIENT_ID && process.env.GOOGLE_CLIENT_SECRET),
+      azure: !!(process.env.AZURE_CLIENT_ID && process.env.AZURE_CLIENT_SECRET),
+    };
+  }
+}

backend/src/modules/auth/strategies/jwt.strategy.ts

@@ -18,7 +18,6 @@ export class JwtStrategy extends PassportStrategy(Strategy) {
       sub: payload.sub,
       email: payload.email,
       orgId: payload.orgId,
-      orgSchema: payload.orgSchema,
       role: payload.role,
       isSuperadmin: payload.isSuperadmin || false,
       impersonatedBy: payload.impersonatedBy || null,

backend/src/modules/billing/billing.controller.ts

@@ -0,0 +1,133 @@
+import {
+  Controller,
+  Post,
+  Put,
+  Get,
+  Body,
+  Param,
+  Query,
+  Req,
+  UseGuards,
+  RawBodyRequest,
+  BadRequestException,
+  ForbiddenException,
+  Request,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Throttle } from '@nestjs/throttler';
+import { Request as ExpressRequest } from 'express';
+import { DataSource } from 'typeorm';
+import { BillingService } from './billing.service';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+
+@ApiTags('billing')
+@Controller()
+export class BillingController {
+  constructor(
+    private billingService: BillingService,
+    private dataSource: DataSource,
+  ) {}
+
+  @Post('billing/start-trial')
+  @ApiOperation({ summary: 'Start a free trial (no card required)' })
+  @Throttle({ default: { limit: 10, ttl: 60000 } })
+  async startTrial(
+    @Body() body: { planId: string; billingInterval?: 'month' | 'year'; email: string; businessName: string },
+  ) {
+    if (!body.planId) throw new BadRequestException('planId is required');
+    if (!body.email) throw new BadRequestException('email is required');
+    if (!body.businessName) throw new BadRequestException('businessName is required');
+    return this.billingService.startTrial(
+      body.planId,
+      body.billingInterval || 'month',
+      body.email,
+      body.businessName,
+    );
+  }
+
+  @Post('billing/create-checkout-session')
+  @ApiOperation({ summary: 'Create a Stripe Checkout Session' })
+  @Throttle({ default: { limit: 10, ttl: 60000 } })
+  async createCheckout(
+    @Body() body: { planId: string; billingInterval?: 'month' | 'year'; email?: string; businessName?: string },
+  ) {
+    if (!body.planId) throw new BadRequestException('planId is required');
+    return this.billingService.createCheckoutSession(
+      body.planId,
+      body.billingInterval || 'month',
+      body.email,
+      body.businessName,
+    );
+  }
+
+  @Post('webhooks/stripe')
+  @ApiOperation({ summary: 'Stripe webhook endpoint' })
+  async handleWebhook(@Req() req: RawBodyRequest<ExpressRequest>) {
+    const signature = req.headers['stripe-signature'] as string;
+    if (!signature) throw new BadRequestException('Missing Stripe signature');
+    if (!req.rawBody) throw new BadRequestException('Missing raw body');
+    await this.billingService.handleWebhook(req.rawBody, signature);
+    return { received: true };
+  }
+
+  @Get('billing/status')
+  @ApiOperation({ summary: 'Check provisioning status for a checkout session or subscription' })
+  async getStatus(@Query('session_id') sessionId: string) {
+    if (!sessionId) throw new BadRequestException('session_id required');
+    return this.billingService.getProvisioningStatus(sessionId);
+  }
+
+  @Get('billing/subscription')
+  @ApiOperation({ summary: 'Get current subscription info' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async getSubscription(@Request() req: any) {
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    return this.billingService.getSubscriptionInfo(orgId);
+  }
+
+  @Post('billing/portal')
+  @ApiOperation({ summary: 'Create Stripe Customer Portal session' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async createPortal(@Request() req: any) {
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    return this.billingService.createPortalSession(orgId);
+  }
+
+  // ─── Admin: Switch Billing Method (ACH / Invoice) ──────────
+
+  @Put('admin/organizations/:id/billing')
+  @ApiOperation({ summary: 'Switch organization billing method (superadmin only)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async updateBillingMethod(
+    @Request() req: any,
+    @Param('id') id: string,
+    @Body() body: { collectionMethod: 'charge_automatically' | 'send_invoice'; daysUntilDue?: number },
+  ) {
+    // Require superadmin
+    const userId = req.user.userId || req.user.sub;
+    const userRows = await this.dataSource.query(
+      `SELECT is_superadmin FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (!userRows.length || !userRows[0].is_superadmin) {
+      throw new ForbiddenException('Superadmin access required');
+    }
+
+    if (!['charge_automatically', 'send_invoice'].includes(body.collectionMethod)) {
+      throw new BadRequestException('collectionMethod must be "charge_automatically" or "send_invoice"');
+    }
+
+    await this.billingService.switchToInvoiceBilling(
+      id,
+      body.collectionMethod,
+      body.daysUntilDue || 30,
+    );
+
+    return { success: true };
+  }
+}

backend/src/modules/billing/billing.module.ts

@@ -0,0 +1,13 @@
+import { Module } from '@nestjs/common';
+import { BillingService } from './billing.service';
+import { BillingController } from './billing.controller';
+import { AuthModule } from '../auth/auth.module';
+import { DatabaseModule } from '../../database/database.module';
+
+@Module({
+  imports: [AuthModule, DatabaseModule],
+  controllers: [BillingController],
+  providers: [BillingService],
+  exports: [BillingService],
+})
+export class BillingModule {}

backend/src/modules/billing/billing.service.ts

@@ -0,0 +1,678 @@
+import { Injectable, Logger, BadRequestException, RawBodyRequest } from '@nestjs/common';
+import { ConfigService } from '@nestjs/config';
+import { DataSource } from 'typeorm';
+import Stripe from 'stripe';
+import { v4 as uuid } from 'uuid';
+import * as bcrypt from 'bcryptjs';
+import { TenantSchemaService } from '../../database/tenant-schema.service';
+import { AuthService } from '../auth/auth.service';
+import { EmailService } from '../email/email.service';
+
+const PLAN_FEATURES: Record<string, { name: string; unitLimit: number }> = {
+  starter: { name: 'Starter', unitLimit: 50 },
+  professional: { name: 'Professional', unitLimit: 200 },
+  enterprise: { name: 'Enterprise', unitLimit: 999999 },
+};
+
+type BillingInterval = 'month' | 'year';
+
+@Injectable()
+export class BillingService {
+  private readonly logger = new Logger(BillingService.name);
+  private stripe: Stripe | null = null;
+  private webhookSecret: string;
+  private priceMap: Record<string, { monthly: string; annual: string }>;
+  private requirePaymentForTrial: boolean;
+
+  constructor(
+    private configService: ConfigService,
+    private dataSource: DataSource,
+    private tenantSchemaService: TenantSchemaService,
+    private authService: AuthService,
+    private emailService: EmailService,
+  ) {
+    const secretKey = this.configService.get<string>('STRIPE_SECRET_KEY');
+    if (secretKey && !secretKey.includes('placeholder')) {
+      this.stripe = new Stripe(secretKey, { apiVersion: '2025-02-24.acacia' as any });
+      this.logger.log('Stripe initialized');
+    } else {
+      this.logger.warn('Stripe not configured — billing endpoints will return stubs');
+    }
+
+    this.webhookSecret = this.configService.get<string>('STRIPE_WEBHOOK_SECRET') || '';
+    this.requirePaymentForTrial =
+      this.configService.get<string>('REQUIRE_PAYMENT_METHOD_FOR_TRIAL') === 'true';
+
+    // Build price map with backward-compat: new monthly vars fall back to old single vars
+    this.priceMap = {
+      starter: {
+        monthly: this.configService.get<string>('STRIPE_STARTER_MONTHLY_PRICE_ID')
+          || this.configService.get<string>('STRIPE_STARTER_PRICE_ID') || '',
+        annual: this.configService.get<string>('STRIPE_STARTER_ANNUAL_PRICE_ID') || '',
+      },
+      professional: {
+        monthly: this.configService.get<string>('STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID')
+          || this.configService.get<string>('STRIPE_PROFESSIONAL_PRICE_ID') || '',
+        annual: this.configService.get<string>('STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID') || '',
+      },
+      enterprise: {
+        monthly: this.configService.get<string>('STRIPE_ENTERPRISE_MONTHLY_PRICE_ID')
+          || this.configService.get<string>('STRIPE_ENTERPRISE_PRICE_ID') || '',
+        annual: this.configService.get<string>('STRIPE_ENTERPRISE_ANNUAL_PRICE_ID') || '',
+      },
+    };
+  }
+
+  // ─── Price Resolution ────────────────────────────────────────
+
+  private getPriceId(planId: string, interval: BillingInterval): string {
+    const plan = this.priceMap[planId];
+    if (!plan) throw new BadRequestException(`Invalid plan: ${planId}`);
+    const priceId = interval === 'year' ? plan.annual : plan.monthly;
+    if (!priceId || priceId.includes('placeholder')) {
+      throw new BadRequestException(`Price not configured for ${planId} (${interval})`);
+    }
+    return priceId;
+  }
+
+  // ─── Trial Signup (No Card Required) ────────────────────────
+
+  /**
+   * Start a free trial without collecting payment.
+   * Creates a Stripe customer + subscription with trial_period_days,
+   * then provisions the organization immediately.
+   */
+  async startTrial(
+    planId: string,
+    billingInterval: BillingInterval,
+    email: string,
+    businessName: string,
+  ): Promise<{ success: boolean; subscriptionId: string }> {
+    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+    if (!email) throw new BadRequestException('Email is required');
+    if (!businessName) throw new BadRequestException('Business name is required');
+
+    const priceId = this.getPriceId(planId, billingInterval);
+
+    // 1. Create Stripe customer
+    const customer = await this.stripe.customers.create({
+      email,
+      metadata: { plan_id: planId, business_name: businessName, billing_interval: billingInterval },
+    });
+
+    // 2. Create subscription with 14-day trial (no payment method)
+    const subscription = await this.stripe.subscriptions.create({
+      customer: customer.id,
+      items: [{ price: priceId }],
+      trial_period_days: 14,
+      payment_settings: {
+        save_default_payment_method: 'on_subscription',
+      },
+      trial_settings: {
+        end_behavior: { missing_payment_method: 'cancel' },
+      },
+      metadata: { plan_id: planId, business_name: businessName, billing_interval: billingInterval },
+    });
+
+    const trialEnd = subscription.trial_end
+      ? new Date(subscription.trial_end * 1000)
+      : new Date(Date.now() + 14 * 24 * 60 * 60 * 1000);
+
+    // 3. Provision organization immediately with trial status
+    await this.provisionOrganization(
+      customer.id,
+      subscription.id,
+      email,
+      planId,
+      businessName,
+      'trial',
+      billingInterval,
+      trialEnd,
+    );
+
+    this.logger.log(`Trial started for ${email}, plan=${planId}, interval=${billingInterval}`);
+    return { success: true, subscriptionId: subscription.id };
+  }
+
+  // ─── Checkout Session (Card-required flow / post-trial) ─────
+
+  /**
+   * Create a Stripe Checkout Session for a new subscription.
+   * Used when REQUIRE_PAYMENT_METHOD_FOR_TRIAL=true, or for
+   * post-trial conversion where the user adds a payment method.
+   */
+  async createCheckoutSession(
+    planId: string,
+    billingInterval: BillingInterval = 'month',
+    email?: string,
+    businessName?: string,
+  ): Promise<{ url: string }> {
+    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+
+    const priceId = this.getPriceId(planId, billingInterval);
+
+    const sessionConfig: Stripe.Checkout.SessionCreateParams = {
+      mode: 'subscription',
+      payment_method_types: ['card'],
+      line_items: [{ price: priceId, quantity: 1 }],
+      success_url: `${this.getAppUrl()}/onboarding/pending?session_id={CHECKOUT_SESSION_ID}`,
+      cancel_url: `${this.getAppUrl()}/pricing`,
+      customer_email: email || undefined,
+      metadata: {
+        plan_id: planId,
+        business_name: businessName || '',
+        billing_interval: billingInterval,
+      },
+    };
+
+    // If trial is card-required, add trial period to checkout
+    if (this.requirePaymentForTrial) {
+      sessionConfig.subscription_data = {
+        trial_period_days: 14,
+        metadata: {
+          plan_id: planId,
+          business_name: businessName || '',
+          billing_interval: billingInterval,
+        },
+      };
+    }
+
+    const session = await this.stripe.checkout.sessions.create(sessionConfig);
+    return { url: session.url! };
+  }
+
+  // ─── Webhook Handling ───────────────────────────────────────
+
+  /**
+   * Handle a Stripe webhook event.
+   */
+  async handleWebhook(rawBody: Buffer, signature: string): Promise<void> {
+    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+
+    let event: Stripe.Event;
+    try {
+      event = this.stripe.webhooks.constructEvent(rawBody, signature, this.webhookSecret);
+    } catch (err: any) {
+      this.logger.error(`Webhook signature verification failed: ${err.message}`);
+      throw new BadRequestException('Invalid webhook signature');
+    }
+
+    // Idempotency check
+    const existing = await this.dataSource.query(
+      `SELECT id FROM shared.stripe_events WHERE id = $1`,
+      [event.id],
+    );
+    if (existing.length > 0) {
+      this.logger.log(`Duplicate Stripe event ${event.id}, skipping`);
+      return;
+    }
+
+    // Record event
+    await this.dataSource.query(
+      `INSERT INTO shared.stripe_events (id, type, payload) VALUES ($1, $2, $3)`,
+      [event.id, event.type, JSON.stringify(event.data)],
+    );
+
+    // Dispatch
+    switch (event.type) {
+      case 'checkout.session.completed':
+        await this.handleCheckoutCompleted(event.data.object as Stripe.Checkout.Session);
+        break;
+      case 'invoice.payment_succeeded':
+        await this.handlePaymentSucceeded(event.data.object as Stripe.Invoice);
+        break;
+      case 'invoice.payment_failed':
+        await this.handlePaymentFailed(event.data.object as Stripe.Invoice);
+        break;
+      case 'customer.subscription.deleted':
+        await this.handleSubscriptionDeleted(event.data.object as Stripe.Subscription);
+        break;
+      case 'customer.subscription.trial_will_end':
+        await this.handleTrialWillEnd(event.data.object as Stripe.Subscription);
+        break;
+      case 'customer.subscription.updated':
+        await this.handleSubscriptionUpdated(event.data.object as Stripe.Subscription);
+        break;
+      default:
+        this.logger.log(`Unhandled Stripe event: ${event.type}`);
+    }
+  }
+
+  // ─── Provisioning Status ────────────────────────────────────
+
+  /**
+   * Get provisioning status for a checkout session OR subscription ID.
+   */
+  async getProvisioningStatus(sessionId: string): Promise<{ status: string; activationUrl?: string }> {
+    if (!this.stripe) return { status: 'not_configured' };
+
+    // Try as checkout session first
+    let customerId: string | null = null;
+    try {
+      const session = await this.stripe.checkout.sessions.retrieve(sessionId);
+      customerId = session.customer as string;
+    } catch {
+      // Not a checkout session — try looking up by subscription ID
+      try {
+        const subscription = await this.stripe.subscriptions.retrieve(sessionId);
+        customerId = subscription.customer as string;
+      } catch {
+        return { status: 'pending' };
+      }
+    }
+
+    if (!customerId) return { status: 'pending' };
+
+    const rows = await this.dataSource.query(
+      `SELECT id, status FROM shared.organizations WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+
+    if (rows.length === 0) return { status: 'provisioning' };
+    if (['active', 'trial'].includes(rows[0].status)) return { status: 'active' };
+    return { status: 'provisioning' };
+  }
+
+  // ─── Stripe Customer Portal ─────────────────────────────────
+
+  /**
+   * Create a Stripe Customer Portal session for managing subscription.
+   */
+  async createPortalSession(orgId: string): Promise<{ url: string }> {
+    if (!this.stripe) throw new BadRequestException('Stripe is not configured');
+
+    const rows = await this.dataSource.query(
+      `SELECT stripe_customer_id, stripe_subscription_id, status
+       FROM shared.organizations WHERE id = $1`,
+      [orgId],
+    );
+    if (rows.length === 0) {
+      throw new BadRequestException('Organization not found');
+    }
+
+    let customerId = rows[0].stripe_customer_id;
+
+    // Fallback: if customer ID is missing but subscription exists, retrieve customer from subscription
+    if (!customerId && rows[0].stripe_subscription_id) {
+      try {
+        const sub = await this.stripe.subscriptions.retrieve(rows[0].stripe_subscription_id) as Stripe.Subscription;
+        customerId = typeof sub.customer === 'string' ? sub.customer : sub.customer?.id;
+        if (customerId) {
+          // Backfill the customer ID for future calls
+          await this.dataSource.query(
+            `UPDATE shared.organizations SET stripe_customer_id = $1 WHERE id = $2`,
+            [customerId, orgId],
+          );
+          this.logger.log(`Backfilled stripe_customer_id=${customerId} for org=${orgId}`);
+        }
+      } catch (err) {
+        this.logger.warn(`Failed to retrieve customer from subscription: ${(err as Error).message}`);
+      }
+    }
+
+    if (!customerId) {
+      const status = rows[0].status;
+      if (status === 'trial') {
+        throw new BadRequestException(
+          'Billing portal is not available during your free trial. Add a payment method when your trial ends to manage your subscription.',
+        );
+      }
+      throw new BadRequestException('No Stripe customer found for this organization. Please contact support.');
+    }
+
+    const session = await this.stripe.billingPortal.sessions.create({
+      customer: customerId,
+      return_url: `${this.getAppUrl()}/settings`,
+    });
+
+    return { url: session.url };
+  }
+
+  // ─── Subscription Info ──────────────────────────────────────
+
+  /**
+   * Get current subscription details for the Settings billing tab.
+   */
+  async getSubscriptionInfo(orgId: string): Promise<{
+    plan: string;
+    planName: string;
+    billingInterval: string;
+    status: string;
+    collectionMethod: string;
+    trialEndsAt: string | null;
+    currentPeriodEnd: string | null;
+    cancelAtPeriodEnd: boolean;
+    hasStripeCustomer: boolean;
+  }> {
+    const rows = await this.dataSource.query(
+      `SELECT plan_level, billing_interval, status, collection_method,
+              trial_ends_at, stripe_subscription_id, stripe_customer_id
+       FROM shared.organizations WHERE id = $1`,
+      [orgId],
+    );
+
+    if (rows.length === 0) throw new BadRequestException('Organization not found');
+
+    const org = rows[0];
+    let currentPeriodEnd: string | null = null;
+    let cancelAtPeriodEnd = false;
+
+    // Fetch live data from Stripe if available
+    if (this.stripe && org.stripe_subscription_id) {
+      try {
+        const sub = await this.stripe.subscriptions.retrieve(org.stripe_subscription_id, {
+          expand: ['items.data'],
+        }) as Stripe.Subscription;
+        // current_period_end is on the subscription item in newer Stripe API versions
+        const firstItem = sub.items?.data?.[0];
+        if (firstItem?.current_period_end) {
+          currentPeriodEnd = new Date(firstItem.current_period_end * 1000).toISOString();
+        }
+        cancelAtPeriodEnd = sub.cancel_at_period_end;
+      } catch {
+        // Non-critical — use DB data only
+      }
+    }
+
+    return {
+      plan: org.plan_level || 'starter',
+      planName: PLAN_FEATURES[org.plan_level]?.name || org.plan_level || 'Starter',
+      billingInterval: org.billing_interval || 'month',
+      status: org.status || 'active',
+      collectionMethod: org.collection_method || 'charge_automatically',
+      trialEndsAt: org.trial_ends_at ? new Date(org.trial_ends_at).toISOString() : null,
+      currentPeriodEnd,
+      cancelAtPeriodEnd,
+      hasStripeCustomer: !!org.stripe_customer_id,
+    };
+  }
+
+  // ─── Invoice / ACH Billing (Admin) ──────────────────────────
+
+  /**
+   * Switch a customer's subscription to invoice collection (ACH/wire).
+   * Admin-only operation for enterprise customers.
+   */
+  async switchToInvoiceBilling(
+    orgId: string,
+    collectionMethod: 'charge_automatically' | 'send_invoice',
+    daysUntilDue: number = 30,
+  ): Promise<void> {
+    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+
+    const rows = await this.dataSource.query(
+      `SELECT stripe_subscription_id, stripe_customer_id FROM shared.organizations WHERE id = $1`,
+      [orgId],
+    );
+    if (rows.length === 0 || !rows[0].stripe_subscription_id) {
+      throw new BadRequestException('No Stripe subscription found for this organization');
+    }
+
+    const updateParams: Stripe.SubscriptionUpdateParams = {
+      collection_method: collectionMethod,
+    };
+    if (collectionMethod === 'send_invoice') {
+      updateParams.days_until_due = daysUntilDue;
+    }
+
+    await this.stripe.subscriptions.update(rows[0].stripe_subscription_id, updateParams);
+
+    // Update DB
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET collection_method = $1, updated_at = NOW() WHERE id = $2`,
+      [collectionMethod, orgId],
+    );
+
+    this.logger.log(`Billing method updated for org ${orgId}: ${collectionMethod}`);
+  }
+
+  // ─── Webhook Handlers ──────────────────────────────────────
+
+  private async handleCheckoutCompleted(session: Stripe.Checkout.Session): Promise<void> {
+    const customerId = session.customer as string;
+    const subscriptionId = session.subscription as string;
+    const email = session.customer_email || session.customer_details?.email || '';
+    const planId = session.metadata?.plan_id || 'starter';
+    const businessName = session.metadata?.business_name || 'My HOA';
+    const billingInterval = (session.metadata?.billing_interval || 'month') as BillingInterval;
+
+    this.logger.log(`Provisioning org for ${email}, plan=${planId}, customer=${customerId}`);
+
+    try {
+      // Determine if this is a trial checkout (card required for trial)
+      let status: 'active' | 'trial' = 'active';
+      let trialEnd: Date | undefined;
+
+      if (this.stripe && subscriptionId) {
+        const sub = await this.stripe.subscriptions.retrieve(subscriptionId);
+        if (sub.status === 'trialing' && sub.trial_end) {
+          status = 'trial';
+          trialEnd = new Date(sub.trial_end * 1000);
+        }
+      }
+
+      await this.provisionOrganization(
+        customerId, subscriptionId, email, planId, businessName,
+        status, billingInterval, trialEnd,
+      );
+    } catch (err: any) {
+      this.logger.error(`Provisioning failed: ${err.message}`, err.stack);
+    }
+  }
+
+  private async handlePaymentSucceeded(invoice: Stripe.Invoice): Promise<void> {
+    const customerId = invoice.customer as string;
+    // Activate tenant if it was pending/trial
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET status = 'active', updated_at = NOW()
+       WHERE stripe_customer_id = $1 AND status IN ('trial', 'past_due')`,
+      [customerId],
+    );
+  }
+
+  private async handlePaymentFailed(invoice: Stripe.Invoice): Promise<void> {
+    const customerId = invoice.customer as string;
+    const rows = await this.dataSource.query(
+      `SELECT email, name FROM shared.organizations WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+
+    // Set org to past_due for grace period (read-only access)
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET status = 'past_due', updated_at = NOW()
+       WHERE stripe_customer_id = $1 AND status = 'active'`,
+      [customerId],
+    );
+
+    if (rows.length > 0 && rows[0].email) {
+      await this.emailService.sendPaymentFailedEmail(rows[0].email, rows[0].name || 'Your organization');
+    }
+    this.logger.warn(`Payment failed for customer ${customerId}`);
+  }
+
+  private async handleSubscriptionDeleted(subscription: Stripe.Subscription): Promise<void> {
+    const customerId = subscription.customer as string;
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET status = 'archived', updated_at = NOW()
+       WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+    this.logger.log(`Subscription cancelled for customer ${customerId}`);
+  }
+
+  private async handleTrialWillEnd(subscription: Stripe.Subscription): Promise<void> {
+    const customerId = subscription.customer as string;
+    const rows = await this.dataSource.query(
+      `SELECT id, email, name FROM shared.organizations WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+
+    if (rows.length === 0) return;
+
+    const org = rows[0];
+    const daysRemaining = 3; // This webhook fires 3 days before trial end
+    const settingsUrl = `${this.getAppUrl()}/settings`;
+
+    if (org.email) {
+      await this.emailService.sendTrialEndingEmail(
+        org.email,
+        org.name || 'Your organization',
+        daysRemaining,
+        settingsUrl,
+      );
+    }
+
+    this.logger.log(`Trial ending soon for customer ${customerId}, org ${org.id}`);
+  }
+
+  private async handleSubscriptionUpdated(subscription: Stripe.Subscription): Promise<void> {
+    const customerId = subscription.customer as string;
+
+    // Determine new status
+    let newStatus: string;
+    switch (subscription.status) {
+      case 'trialing':
+        newStatus = 'trial';
+        break;
+      case 'active':
+        newStatus = 'active';
+        break;
+      case 'past_due':
+        newStatus = 'past_due';
+        break;
+      case 'canceled':
+      case 'unpaid':
+        newStatus = 'archived';
+        break;
+      default:
+        return; // Don't update for other statuses
+    }
+
+    // Determine billing interval from the subscription items
+    let billingInterval: BillingInterval = 'month';
+    if (subscription.items?.data?.[0]?.price?.recurring?.interval === 'year') {
+      billingInterval = 'year';
+    }
+
+    // Determine plan from price metadata or existing mapping
+    let planId: string | null = null;
+    const activePriceId = subscription.items?.data?.[0]?.price?.id;
+    if (activePriceId) {
+      for (const [plan, prices] of Object.entries(this.priceMap)) {
+        if (prices.monthly === activePriceId || prices.annual === activePriceId) {
+          planId = plan;
+          break;
+        }
+      }
+    }
+
+    // Build update query dynamically
+    const updates: string[] = [`status = '${newStatus}'`, `billing_interval = '${billingInterval}'`, `updated_at = NOW()`];
+    if (planId) {
+      updates.push(`plan_level = '${planId}'`);
+    }
+    if (subscription.collection_method) {
+      updates.push(`collection_method = '${subscription.collection_method}'`);
+    }
+
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET ${updates.join(', ')} WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+
+    this.logger.log(`Subscription updated for customer ${customerId}: status=${newStatus}, interval=${billingInterval}`);
+  }
+
+  // ─── Provisioning ──────────────────────────────────────────
+
+  /**
+   * Full provisioning flow: create org, schema, user, invite token, email.
+   */
+  async provisionOrganization(
+    customerId: string,
+    subscriptionId: string,
+    email: string,
+    planId: string,
+    businessName: string,
+    status: 'active' | 'trial' = 'active',
+    billingInterval: BillingInterval = 'month',
+    trialEndsAt?: Date,
+  ): Promise<void> {
+    // 1. Create or upsert organization
+    const schemaName = `tenant_${uuid().replace(/-/g, '').substring(0, 12)}`;
+
+    const orgRows = await this.dataSource.query(
+      `INSERT INTO shared.organizations
+         (name, schema_name, status, plan_level, stripe_customer_id, stripe_subscription_id, email, billing_interval, trial_ends_at)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9)
+       ON CONFLICT (stripe_customer_id) DO UPDATE SET
+         stripe_subscription_id = EXCLUDED.stripe_subscription_id,
+         plan_level = EXCLUDED.plan_level,
+         status = EXCLUDED.status,
+         billing_interval = EXCLUDED.billing_interval,
+         trial_ends_at = EXCLUDED.trial_ends_at,
+         updated_at = NOW()
+       RETURNING id, schema_name`,
+      [businessName, schemaName, status, planId, customerId, subscriptionId, email, billingInterval, trialEndsAt || null],
+    );
+
+    const orgId = orgRows[0].id;
+    const actualSchema = orgRows[0].schema_name;
+
+    // 2. Create tenant schema
+    try {
+      await this.tenantSchemaService.createTenantSchema(actualSchema);
+      this.logger.log(`Created tenant schema: ${actualSchema}`);
+    } catch (err: any) {
+      if (err.message?.includes('already exists')) {
+        this.logger.log(`Schema ${actualSchema} already exists, skipping creation`);
+      } else {
+        throw err;
+      }
+    }
+
+    // 3. Create or find user
+    let userRows = await this.dataSource.query(
+      `SELECT id FROM shared.users WHERE email = $1`,
+      [email],
+    );
+
+    let userId: string;
+    if (userRows.length === 0) {
+      const newUser = await this.dataSource.query(
+        `INSERT INTO shared.users (email, is_email_verified)
+         VALUES ($1, false)
+         RETURNING id`,
+        [email],
+      );
+      userId = newUser[0].id;
+    } else {
+      userId = userRows[0].id;
+    }
+
+    // 4. Create membership (president role)
+    await this.dataSource.query(
+      `INSERT INTO shared.user_organizations (user_id, organization_id, role)
+       VALUES ($1, $2, 'president')
+       ON CONFLICT (user_id, organization_id) DO NOTHING`,
+      [userId, orgId],
+    );
+
+    // 5. Generate invite token and "send" activation email
+    const inviteToken = await this.authService.generateInviteToken(userId, orgId, email);
+    const activationUrl = `${this.getAppUrl()}/activate?token=${inviteToken}`;
+    await this.emailService.sendActivationEmail(email, businessName, activationUrl);
+
+    // 6. Initialize onboarding progress
+    await this.dataSource.query(
+      `INSERT INTO shared.onboarding_progress (organization_id) VALUES ($1) ON CONFLICT DO NOTHING`,
+      [orgId],
+    );
+
+    this.logger.log(`Provisioning complete for org=${orgId}, user=${userId}, status=${status}`);
+  }
+
+  private getAppUrl(): string {
+    return this.configService.get<string>('APP_URL') || 'http://localhost';
+  }
+}

backend/src/modules/board-planning/board-planning-projection.service.ts

@@ -0,0 +1,546 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+const monthLabels = ['Jan','Feb','Mar','Apr','May','Jun','Jul','Aug','Sep','Oct','Nov','Dec'];
+const monthNames = ['jan','feb','mar','apr','may','jun','jul','aug','sep','oct','nov','dec_amt'];
+
+const round2 = (v: number) => Math.round(v * 100) / 100;
+
+@Injectable()
+export class BoardPlanningProjectionService {
+  constructor(private tenant: TenantService) {}
+
+  /** Return cached projection if fresh, otherwise compute. */
+  async getProjection(scenarioId: string) {
+    const rows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [scenarioId]);
+    if (!rows.length) throw new NotFoundException('Scenario not found');
+    const scenario = rows[0];
+
+    // Return cache if it exists and is less than 1 hour old
+    if (scenario.projection_cache && scenario.projection_cached_at) {
+      const age = Date.now() - new Date(scenario.projection_cached_at).getTime();
+      if (age < 3600000) return scenario.projection_cache;
+    }
+
+    return this.computeProjection(scenarioId);
+  }
+
+  /** Compute full projection for a scenario. */
+  async computeProjection(scenarioId: string) {
+    const scenarioRows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [scenarioId]);
+    if (!scenarioRows.length) throw new NotFoundException('Scenario not found');
+    const scenario = scenarioRows[0];
+
+    const investments = await this.tenant.query(
+      'SELECT * FROM scenario_investments WHERE scenario_id = $1 ORDER BY purchase_date', [scenarioId],
+    );
+    const assessments = await this.tenant.query(
+      'SELECT * FROM scenario_assessments WHERE scenario_id = $1 ORDER BY effective_date', [scenarioId],
+    );
+
+    const months = scenario.projection_months || 36;
+    const now = new Date();
+    const startYear = now.getFullYear();
+    const currentMonth = now.getMonth() + 1;
+
+    // ── 1. Baseline state (mirrors reports.service.ts getCashFlowForecast) ──
+    const baseline = await this.getBaselineState(startYear, months);
+
+    // ── 2. Build month-by-month projection ──
+    let { opCash, resCash, opInv, resInv } = baseline.openingBalances;
+    const datapoints: any[] = [];
+    let totalInterestEarned = 0;
+    const interestByInvestment: Record<string, number> = {};
+
+    for (let i = 0; i < months; i++) {
+      const year = startYear + Math.floor(i / 12);
+      const month = (i % 12) + 1;
+      const key = `${year}-${month}`;
+      const label = `${monthLabels[month - 1]} ${year}`;
+      const isHistorical = year < startYear || (year === startYear && month < currentMonth);
+
+      // Baseline income/expenses from budget
+      const budget = baseline.budgetsByYearMonth[key] || { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };
+      const baseAssessment = this.getAssessmentIncome(baseline.assessmentGroups, month);
+      const existingMaturity = baseline.maturityIndex[key] || { operating: 0, reserve: 0 };
+      const project = baseline.projectIndex[key] || { operating: 0, reserve: 0 };
+
+      // Scenario investment deltas for this month
+      const invDelta = this.computeInvestmentDelta(investments, year, month);
+      totalInterestEarned += invDelta.interestEarned;
+      for (const [invId, amt] of Object.entries(invDelta.interestByInvestment)) {
+        interestByInvestment[invId] = (interestByInvestment[invId] || 0) + amt;
+      }
+
+      // Scenario assessment deltas for this month
+      const asmtDelta = this.computeAssessmentDelta(assessments, baseline.assessmentGroups, year, month);
+
+      if (isHistorical) {
+        // Historical months: use actual changes + scenario deltas
+        const opChange = baseline.histIndex[`${year}-${month}-operating`] || 0;
+        const resChange = baseline.histIndex[`${year}-${month}-reserve`] || 0;
+        opCash += opChange + invDelta.opCashFlow + asmtDelta.operating;
+        resCash += resChange + invDelta.resCashFlow + asmtDelta.reserve;
+      } else {
+        // Forecast months: budget + assessments + scenario deltas
+        const opIncomeMonth = (budget.opIncome > 0 ? budget.opIncome : baseAssessment.operating) + asmtDelta.operating;
+        const resIncomeMonth = (budget.resIncome > 0 ? budget.resIncome : baseAssessment.reserve) + asmtDelta.reserve;
+
+        opCash += opIncomeMonth - budget.opExpense - project.operating + existingMaturity.operating + invDelta.opCashFlow;
+        resCash += resIncomeMonth - budget.resExpense - project.reserve + existingMaturity.reserve + invDelta.resCashFlow;
+
+        // Existing maturities reduce investment balances
+        if (existingMaturity.operating > 0) {
+          opInv -= existingMaturity.operating * 0.96; // approximate principal
+          if (opInv < 0) opInv = 0;
+        }
+        if (existingMaturity.reserve > 0) {
+          resInv -= existingMaturity.reserve * 0.96;
+          if (resInv < 0) resInv = 0;
+        }
+      }
+
+      // Scenario investment balance changes
+      opInv += invDelta.opInvChange;
+      resInv += invDelta.resInvChange;
+      if (opInv < 0) opInv = 0;
+      if (resInv < 0) resInv = 0;
+
+      datapoints.push({
+        month: label,
+        year,
+        monthNum: month,
+        is_forecast: !isHistorical,
+        operating_cash: round2(opCash),
+        operating_investments: round2(opInv),
+        reserve_cash: round2(resCash),
+        reserve_investments: round2(resInv),
+      });
+    }
+
+    // ── 3. Summary metrics ──
+    const summary = this.computeSummary(datapoints, baseline, assessments, investments, totalInterestEarned, interestByInvestment);
+
+    const result = { datapoints, summary };
+
+    // ── 4. Cache ──
+    await this.tenant.query(
+      `UPDATE board_scenarios SET projection_cache = $1, projection_cached_at = NOW() WHERE id = $2`,
+      [JSON.stringify(result), scenarioId],
+    );
+
+    return result;
+  }
+
+  /** Compare multiple scenarios side-by-side. */
+  async compareScenarios(scenarioIds: string[]) {
+    if (!scenarioIds.length || scenarioIds.length > 4) {
+      throw new NotFoundException('Provide 1 to 4 scenario IDs');
+    }
+
+    const scenarios = await Promise.all(
+      scenarioIds.map(async (id) => {
+        const rows = await this.tenant.query('SELECT id, name, scenario_type, status FROM board_scenarios WHERE id = $1', [id]);
+        if (!rows.length) throw new NotFoundException(`Scenario ${id} not found`);
+        const projection = await this.getProjection(id);
+        return { ...rows[0], projection };
+      }),
+    );
+
+    return { scenarios };
+  }
+
+  // ── Private Helpers ──
+
+  private async getBaselineState(startYear: number, months: number) {
+    // Current balances from asset accounts
+    const opCashRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.fund_type = 'operating' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `);
+    const resCashRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.fund_type = 'reserve' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `);
+    const opInvRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total FROM investment_accounts WHERE fund_type = 'operating' AND is_active = true
+    `);
+    const resInvRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+    `);
+
+    // Opening balances at start of startYear
+    const openingOp = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false AND je.entry_date < $1::date
+        WHERE a.account_type = 'asset' AND a.fund_type = 'operating' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `, [`${startYear}-01-01`]);
+    const openingRes = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false AND je.entry_date < $1::date
+        WHERE a.account_type = 'asset' AND a.fund_type = 'reserve' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `, [`${startYear}-01-01`]);
+
+    // Assessment groups
+    const assessmentGroups = await this.tenant.query(
+      `SELECT frequency, regular_assessment, special_assessment, unit_count FROM assessment_groups WHERE is_active = true`,
+    );
+
+    // Budgets (official + planned budget fallback)
+    const budgetsByYearMonth: Record<string, any> = {};
+    const endYear = startYear + Math.ceil(months / 12) + 1;
+    for (let yr = startYear; yr <= endYear; yr++) {
+      let budgetRows: any[];
+      try {
+        budgetRows = await this.tenant.query(
+          `SELECT fund_type, account_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt FROM (
+            SELECT b.account_id, b.fund_type, a.account_type,
+              b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt,
+              1 as source_priority
+            FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1
+            UNION ALL
+            SELECT bpl.account_id, bpl.fund_type, a.account_type,
+              bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun, bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt,
+              2 as source_priority
+            FROM budget_plan_lines bpl
+            JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+            JOIN accounts a ON a.id = bpl.account_id
+            WHERE bp.fiscal_year = $1
+          ) combined
+          ORDER BY account_id, fund_type, source_priority`, [yr],
+        );
+      } catch {
+        // budget_plan_lines may not exist yet - fall back to official only
+        budgetRows = await this.tenant.query(
+          `SELECT b.fund_type, a.account_type, b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
+           FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1`, [yr],
+        );
+      }
+      for (let m = 0; m < 12; m++) {
+        const key = `${yr}-${m + 1}`;
+        if (!budgetsByYearMonth[key]) budgetsByYearMonth[key] = { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };
+        for (const row of budgetRows) {
+          const amt = parseFloat(row[monthNames[m]]) || 0;
+          if (amt === 0) continue;
+          const isOp = row.fund_type === 'operating';
+          if (row.account_type === 'income') {
+            if (isOp) budgetsByYearMonth[key].opIncome += amt;
+            else budgetsByYearMonth[key].resIncome += amt;
+          } else if (row.account_type === 'expense') {
+            if (isOp) budgetsByYearMonth[key].opExpense += amt;
+            else budgetsByYearMonth[key].resExpense += amt;
+          }
+        }
+      }
+    }
+
+    // Historical cash changes
+    const historicalCash = await this.tenant.query(`
+      SELECT EXTRACT(YEAR FROM je.entry_date)::int as yr, EXTRACT(MONTH FROM je.entry_date)::int as mo,
+        a.fund_type, COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as net_change
+      FROM journal_entry_lines jel
+      JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+      JOIN accounts a ON a.id = jel.account_id AND a.account_type = 'asset' AND a.is_active = true
+      WHERE je.entry_date >= $1::date
+      GROUP BY yr, mo, a.fund_type ORDER BY yr, mo
+    `, [`${startYear}-01-01`]);
+
+    const histIndex: Record<string, number> = {};
+    for (const row of historicalCash) {
+      histIndex[`${row.yr}-${row.mo}-${row.fund_type}`] = parseFloat(row.net_change) || 0;
+    }
+
+    // Investment maturities
+    const maturities = await this.tenant.query(`
+      SELECT fund_type, current_value, maturity_date, interest_rate, purchase_date
+      FROM investment_accounts WHERE is_active = true AND maturity_date IS NOT NULL AND maturity_date > CURRENT_DATE
+    `);
+    const maturityIndex: Record<string, { operating: number; reserve: number }> = {};
+    for (const inv of maturities) {
+      const d = new Date(inv.maturity_date);
+      const key = `${d.getFullYear()}-${d.getMonth() + 1}`;
+      if (!maturityIndex[key]) maturityIndex[key] = { operating: 0, reserve: 0 };
+      const val = parseFloat(inv.current_value) || 0;
+      const rate = parseFloat(inv.interest_rate) || 0;
+      const purchaseDate = inv.purchase_date ? new Date(inv.purchase_date) : new Date();
+      const matDate = new Date(inv.maturity_date);
+      const daysHeld = Math.max((matDate.getTime() - purchaseDate.getTime()) / 86400000, 1);
+      const interestEarned = val * (rate / 100) * (daysHeld / 365);
+      const maturityTotal = val + interestEarned;
+      if (inv.fund_type === 'operating') maturityIndex[key].operating += maturityTotal;
+      else maturityIndex[key].reserve += maturityTotal;
+    }
+
+    // Capital project expenses (from unified projects table)
+    const projectExpenses = await this.tenant.query(`
+      SELECT estimated_cost, target_year, target_month, fund_source
+      FROM projects WHERE is_active = true AND status IN ('planned', 'in_progress') AND target_year IS NOT NULL AND estimated_cost > 0
+    `);
+    const projectIndex: Record<string, { operating: number; reserve: number }> = {};
+    for (const p of projectExpenses) {
+      const yr = parseInt(p.target_year);
+      const mo = parseInt(p.target_month) || 6;
+      const key = `${yr}-${mo}`;
+      if (!projectIndex[key]) projectIndex[key] = { operating: 0, reserve: 0 };
+      const cost = parseFloat(p.estimated_cost) || 0;
+      if (p.fund_source === 'operating') projectIndex[key].operating += cost;
+      else projectIndex[key].reserve += cost;
+    }
+
+    // Also include capital_projects table (Capital Planning page)
+    try {
+      const capitalProjectExpenses = await this.tenant.query(`
+        SELECT estimated_cost, target_year, target_month, fund_source
+        FROM capital_projects WHERE status IN ('planned', 'approved', 'in_progress') AND target_year IS NOT NULL AND estimated_cost > 0
+      `);
+      for (const p of capitalProjectExpenses) {
+        const yr = parseInt(p.target_year);
+        const mo = parseInt(p.target_month) || 6;
+        const key = `${yr}-${mo}`;
+        if (!projectIndex[key]) projectIndex[key] = { operating: 0, reserve: 0 };
+        const cost = parseFloat(p.estimated_cost) || 0;
+        if (p.fund_source === 'operating') projectIndex[key].operating += cost;
+        else projectIndex[key].reserve += cost;
+      }
+    } catch {
+      // capital_projects table may not exist in all tenants
+    }
+
+    return {
+      openingBalances: {
+        opCash: parseFloat(openingOp[0]?.total || '0'),
+        resCash: parseFloat(openingRes[0]?.total || '0'),
+        opInv: parseFloat(opInvRows[0]?.total || '0'),
+        resInv: parseFloat(resInvRows[0]?.total || '0'),
+      },
+      assessmentGroups,
+      budgetsByYearMonth,
+      histIndex,
+      maturityIndex,
+      projectIndex,
+    };
+  }
+
+  private getAssessmentIncome(assessmentGroups: any[], month: number) {
+    let operating = 0;
+    let reserve = 0;
+    for (const g of assessmentGroups) {
+      const units = parseInt(g.unit_count) || 0;
+      const regular = parseFloat(g.regular_assessment) || 0;
+      const special = parseFloat(g.special_assessment) || 0;
+      const freq = g.frequency || 'monthly';
+      let applies = false;
+      if (freq === 'monthly') applies = true;
+      else if (freq === 'quarterly') applies = [1, 4, 7, 10].includes(month);
+      else if (freq === 'annual') applies = month === 1;
+      if (applies) {
+        operating += regular * units;
+        reserve += special * units;
+      }
+    }
+    return { operating, reserve };
+  }
+
+  /** Compute investment cash flow and balance deltas for a given month from scenario investments. */
+  private computeInvestmentDelta(investments: any[], year: number, month: number) {
+    let opCashFlow = 0;
+    let resCashFlow = 0;
+    let opInvChange = 0;
+    let resInvChange = 0;
+    let interestEarned = 0;
+    const interestByInvestment: Record<string, number> = {};
+
+    for (const inv of investments) {
+      if (inv.executed_investment_id) continue; // skip already-executed investments
+
+      const principal = parseFloat(inv.principal) || 0;
+      const rate = parseFloat(inv.interest_rate) || 0;
+      const isOp = inv.fund_type === 'operating';
+
+      // Purchase: cash leaves, investment balance increases
+      if (inv.purchase_date) {
+        const pd = new Date(inv.purchase_date);
+        if (pd.getFullYear() === year && pd.getMonth() + 1 === month) {
+          if (isOp) { opCashFlow -= principal; opInvChange += principal; }
+          else { resCashFlow -= principal; resInvChange += principal; }
+        }
+      }
+
+      // Maturity: investment returns to cash with interest
+      if (inv.maturity_date) {
+        const md = new Date(inv.maturity_date);
+        if (md.getFullYear() === year && md.getMonth() + 1 === month) {
+          const purchaseDate = inv.purchase_date ? new Date(inv.purchase_date) : new Date();
+          const daysHeld = Math.max((md.getTime() - purchaseDate.getTime()) / 86400000, 1);
+          const invInterest = principal * (rate / 100) * (daysHeld / 365);
+          const maturityTotal = principal + invInterest;
+
+          interestEarned += invInterest;
+          interestByInvestment[inv.id] = (interestByInvestment[inv.id] || 0) + invInterest;
+
+          if (isOp) { opCashFlow += maturityTotal; opInvChange -= principal; }
+          else { resCashFlow += maturityTotal; resInvChange -= principal; }
+
+          // Auto-renew: immediately reinvest
+          if (inv.auto_renew) {
+            if (isOp) { opCashFlow -= principal; opInvChange += principal; }
+            else { resCashFlow -= principal; resInvChange += principal; }
+          }
+        }
+      }
+    }
+
+    return { opCashFlow, resCashFlow, opInvChange, resInvChange, interestEarned, interestByInvestment };
+  }
+
+  /** Compute assessment income delta for a given month from scenario assessment changes. */
+  private computeAssessmentDelta(scenarioAssessments: any[], assessmentGroups: any[], year: number, month: number) {
+    let operating = 0;
+    let reserve = 0;
+
+    const monthDate = new Date(year, month - 1, 1);
+
+    // Get total units across all assessment groups
+    let totalUnits = 0;
+    for (const g of assessmentGroups) {
+      totalUnits += parseInt(g.unit_count) || 0;
+    }
+
+    for (const a of scenarioAssessments) {
+      const effectiveDate = new Date(a.effective_date);
+      const endDate = a.end_date ? new Date(a.end_date) : null;
+
+      // Only apply if within the active window
+      if (monthDate < effectiveDate) continue;
+      if (endDate && monthDate > endDate) continue;
+
+      if (a.change_type === 'dues_increase' || a.change_type === 'dues_decrease') {
+        const baseIncome = this.getAssessmentIncome(assessmentGroups, month);
+        const pctChange = parseFloat(a.percentage_change) || 0;
+        const flatChange = parseFloat(a.flat_amount_change) || 0;
+        const sign = a.change_type === 'dues_decrease' ? -1 : 1;
+
+        let delta = 0;
+        if (pctChange > 0) {
+          // Percentage change of base assessment income
+          const target = a.target_fund || 'operating';
+          if (target === 'operating' || target === 'both') {
+            delta = baseIncome.operating * (pctChange / 100) * sign;
+            operating += delta;
+          }
+          if (target === 'reserve' || target === 'both') {
+            delta = baseIncome.reserve * (pctChange / 100) * sign;
+            reserve += delta;
+          }
+        } else if (flatChange > 0) {
+          // Flat per-unit change times total units
+          const target = a.target_fund || 'operating';
+          if (target === 'operating' || target === 'both') {
+            operating += flatChange * totalUnits * sign;
+          }
+          if (target === 'reserve' || target === 'both') {
+            reserve += flatChange * totalUnits * sign;
+          }
+        }
+      } else if (a.change_type === 'special_assessment') {
+        // Special assessment distributed across installments
+        const perUnit = parseFloat(a.special_per_unit) || 0;
+        const installments = parseInt(a.special_installments) || 1;
+        const monthsFromStart = (year - effectiveDate.getFullYear()) * 12 + (month - (effectiveDate.getMonth() + 1));
+
+        if (monthsFromStart >= 0 && monthsFromStart < installments) {
+          const monthlyIncome = (perUnit * totalUnits) / installments;
+          const target = a.target_fund || 'reserve';
+          if (target === 'operating' || target === 'both') operating += monthlyIncome;
+          if (target === 'reserve' || target === 'both') reserve += monthlyIncome;
+        }
+      }
+    }
+
+    return { operating, reserve };
+  }
+
+  private computeSummary(
+    datapoints: any[], baseline: any, scenarioAssessments: any[],
+    investments?: any[], totalInterestEarned = 0, interestByInvestment: Record<string, number> = {},
+  ) {
+    if (!datapoints.length) return {};
+
+    const last = datapoints[datapoints.length - 1];
+    const first = datapoints[0];
+
+    const allLiquidity = datapoints.map(
+      (d) => d.operating_cash + d.operating_investments + d.reserve_cash + d.reserve_investments,
+    );
+    const minLiquidity = Math.min(...allLiquidity);
+    const endLiquidity = allLiquidity[allLiquidity.length - 1];
+
+    // Reserve coverage: reserve balance / avg monthly reserve expenditure from planned capital projects
+    let totalReserveProjectCost = 0;
+    const projectionYears = Math.max(1, Math.ceil(datapoints.length / 12));
+    for (const key of Object.keys(baseline.projectIndex)) {
+      totalReserveProjectCost += baseline.projectIndex[key].reserve || 0;
+    }
+    const avgMonthlyReserveExpenditure = totalReserveProjectCost > 0
+      ? totalReserveProjectCost / (projectionYears * 12)
+      : 0;
+    const reserveCoverageMonths = avgMonthlyReserveExpenditure > 0
+      ? (last.reserve_cash + last.reserve_investments) / avgMonthlyReserveExpenditure
+      : 0; // No planned projects = show 0 (N/A)
+
+    // Calculate total principal from scenario investments
+    let totalPrincipal = 0;
+    const investmentInterestDetails: Array<{ id: string; label: string; principal: number; interest: number }> = [];
+    if (investments) {
+      for (const inv of investments) {
+        if (inv.executed_investment_id) continue;
+        const principal = parseFloat(inv.principal) || 0;
+        totalPrincipal += principal;
+        const interest = interestByInvestment[inv.id] || 0;
+        investmentInterestDetails.push({
+          id: inv.id,
+          label: inv.label,
+          principal: round2(principal),
+          interest: round2(interest),
+        });
+      }
+    }
+
+    return {
+      end_liquidity: round2(endLiquidity),
+      min_liquidity: round2(minLiquidity),
+      reserve_coverage_months: round2(reserveCoverageMonths),
+      end_operating_cash: last.operating_cash,
+      end_reserve_cash: last.reserve_cash,
+      end_operating_investments: last.operating_investments,
+      end_reserve_investments: last.reserve_investments,
+      period_change: round2(endLiquidity - allLiquidity[0]),
+      total_interest_earned: round2(totalInterestEarned),
+      total_principal_invested: round2(totalPrincipal),
+      roi_percentage: totalPrincipal > 0 ? round2((totalInterestEarned / totalPrincipal) * 100) : 0,
+      investment_interest_details: investmentInterestDetails,
+    };
+  }
+}

backend/src/modules/board-planning/board-planning.controller.ts

@@ -0,0 +1,200 @@
+import { Controller, Get, Post, Put, Delete, Body, Param, Query, Req, Res, UseGuards } from '@nestjs/common';
+import { Response } from 'express';
+import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+import { BoardPlanningService } from './board-planning.service';
+import { BoardPlanningProjectionService } from './board-planning-projection.service';
+import { BudgetPlanningService } from './budget-planning.service';
+
+@ApiTags('board-planning')
+@Controller('board-planning')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class BoardPlanningController {
+  constructor(
+    private service: BoardPlanningService,
+    private projection: BoardPlanningProjectionService,
+    private budgetPlanning: BudgetPlanningService,
+  ) {}
+
+  // ── Scenarios ──
+
+  @Get('scenarios')
+  @AllowViewer()
+  listScenarios(@Query('type') type?: string) {
+    return this.service.listScenarios(type);
+  }
+
+  @Get('scenarios/:id')
+  @AllowViewer()
+  getScenario(@Param('id') id: string) {
+    return this.service.getScenario(id);
+  }
+
+  @Post('scenarios')
+  createScenario(@Body() dto: any, @Req() req: any) {
+    return this.service.createScenario(dto, req.user.sub);
+  }
+
+  @Put('scenarios/:id')
+  updateScenario(@Param('id') id: string, @Body() dto: any) {
+    return this.service.updateScenario(id, dto);
+  }
+
+  @Delete('scenarios/:id')
+  deleteScenario(@Param('id') id: string) {
+    return this.service.deleteScenario(id);
+  }
+
+  // ── Scenario Investments ──
+
+  @Get('scenarios/:scenarioId/investments')
+  @AllowViewer()
+  listInvestments(@Param('scenarioId') scenarioId: string) {
+    return this.service.listInvestments(scenarioId);
+  }
+
+  @Post('scenarios/:scenarioId/investments')
+  addInvestment(@Param('scenarioId') scenarioId: string, @Body() dto: any) {
+    return this.service.addInvestment(scenarioId, dto);
+  }
+
+  @Post('scenarios/:scenarioId/investments/from-recommendation')
+  addFromRecommendation(@Param('scenarioId') scenarioId: string, @Body() dto: any) {
+    return this.service.addInvestmentFromRecommendation(scenarioId, dto);
+  }
+
+  @Put('investments/:id')
+  updateInvestment(@Param('id') id: string, @Body() dto: any) {
+    return this.service.updateInvestment(id, dto);
+  }
+
+  @Delete('investments/:id')
+  removeInvestment(@Param('id') id: string) {
+    return this.service.removeInvestment(id);
+  }
+
+  // ── Scenario Assessments ──
+
+  @Get('scenarios/:scenarioId/assessments')
+  @AllowViewer()
+  listAssessments(@Param('scenarioId') scenarioId: string) {
+    return this.service.listAssessments(scenarioId);
+  }
+
+  @Post('scenarios/:scenarioId/assessments')
+  addAssessment(@Param('scenarioId') scenarioId: string, @Body() dto: any) {
+    return this.service.addAssessment(scenarioId, dto);
+  }
+
+  @Put('assessments/:id')
+  updateAssessment(@Param('id') id: string, @Body() dto: any) {
+    return this.service.updateAssessment(id, dto);
+  }
+
+  @Delete('assessments/:id')
+  removeAssessment(@Param('id') id: string) {
+    return this.service.removeAssessment(id);
+  }
+
+  // ── Projections ──
+
+  @Get('scenarios/:id/projection')
+  @AllowViewer()
+  getProjection(@Param('id') id: string) {
+    return this.projection.getProjection(id);
+  }
+
+  @Post('scenarios/:id/projection/refresh')
+  refreshProjection(@Param('id') id: string) {
+    return this.projection.computeProjection(id);
+  }
+
+  // ── Comparison ──
+
+  @Get('compare')
+  @AllowViewer()
+  compareScenarios(@Query('ids') ids: string) {
+    const scenarioIds = ids.split(',').map((s) => s.trim()).filter(Boolean);
+    return this.projection.compareScenarios(scenarioIds);
+  }
+
+  // ── Execute Investment ──
+
+  @Post('investments/:id/execute')
+  executeInvestment(
+    @Param('id') id: string,
+    @Body() dto: { executionDate: string },
+    @Req() req: any,
+  ) {
+    return this.service.executeInvestment(id, dto.executionDate, req.user.sub);
+  }
+
+  // ── Budget Planning ──
+
+  @Get('budget-plans')
+  @AllowViewer()
+  listBudgetPlans() {
+    return this.budgetPlanning.listPlans();
+  }
+
+  @Get('budget-plans/available-years')
+  @AllowViewer()
+  getAvailableYears() {
+    return this.budgetPlanning.getAvailableYears();
+  }
+
+  @Get('budget-plans/:year')
+  @AllowViewer()
+  getBudgetPlan(@Param('year') year: string) {
+    return this.budgetPlanning.getPlan(parseInt(year, 10));
+  }
+
+  @Post('budget-plans')
+  createBudgetPlan(@Body() dto: { fiscalYear: number; baseYear: number; inflationRate?: number }, @Req() req: any) {
+    return this.budgetPlanning.createPlan(dto.fiscalYear, dto.baseYear, dto.inflationRate ?? 2.5, req.user.sub);
+  }
+
+  @Put('budget-plans/:year/lines')
+  updateBudgetPlanLines(@Param('year') year: string, @Body() dto: { planId: string; lines: any[] }) {
+    return this.budgetPlanning.updateLines(dto.planId, dto.lines);
+  }
+
+  @Put('budget-plans/:year/inflation')
+  updateBudgetPlanInflation(@Param('year') year: string, @Body() dto: { inflationRate: number }) {
+    return this.budgetPlanning.updateInflation(parseInt(year, 10), dto.inflationRate);
+  }
+
+  @Put('budget-plans/:year/status')
+  advanceBudgetPlanStatus(@Param('year') year: string, @Body() dto: { status: string }, @Req() req: any) {
+    return this.budgetPlanning.advanceStatus(parseInt(year, 10), dto.status, req.user.sub);
+  }
+
+  @Post('budget-plans/:year/import')
+  importBudgetPlanLines(
+    @Param('year') year: string,
+    @Body() lines: any[],
+    @Req() req: any,
+  ) {
+    return this.budgetPlanning.importLines(parseInt(year, 10), lines, req.user.sub);
+  }
+
+  @Get('budget-plans/:year/template')
+  async getBudgetPlanTemplate(
+    @Param('year') year: string,
+    @Res() res: Response,
+  ) {
+    const csv = await this.budgetPlanning.getTemplate(parseInt(year, 10));
+    res.set({
+      'Content-Type': 'text/csv',
+      'Content-Disposition': `attachment; filename="budget_template_${year}.csv"`,
+    });
+    res.send(csv);
+  }
+
+  @Delete('budget-plans/:year')
+  deleteBudgetPlan(@Param('year') year: string) {
+    return this.budgetPlanning.deletePlan(parseInt(year, 10));
+  }
+}

backend/src/modules/board-planning/board-planning.module.ts

@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { BoardPlanningController } from './board-planning.controller';
+import { BoardPlanningService } from './board-planning.service';
+import { BoardPlanningProjectionService } from './board-planning-projection.service';
+import { BudgetPlanningService } from './budget-planning.service';
+
+@Module({
+  controllers: [BoardPlanningController],
+  providers: [BoardPlanningService, BoardPlanningProjectionService, BudgetPlanningService],
+  exports: [BoardPlanningService, BudgetPlanningService],
+})
+export class BoardPlanningModule {}

backend/src/modules/board-planning/board-planning.service.ts

@@ -0,0 +1,383 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+@Injectable()
+export class BoardPlanningService {
+  constructor(private tenant: TenantService) {}
+
+  // ── Scenarios ──
+
+  async listScenarios(type?: string) {
+    let sql = `
+      SELECT bs.*,
+        (SELECT COUNT(*) FROM scenario_investments si WHERE si.scenario_id = bs.id) as investment_count,
+        (SELECT COALESCE(SUM(si.principal), 0) FROM scenario_investments si WHERE si.scenario_id = bs.id) as total_principal,
+        (SELECT COUNT(*) FROM scenario_assessments sa WHERE sa.scenario_id = bs.id) as assessment_count
+      FROM board_scenarios bs
+      WHERE bs.status != 'archived'
+    `;
+    const params: any[] = [];
+    if (type) {
+      params.push(type);
+      sql += ` AND bs.scenario_type = $${params.length}`;
+    }
+    sql += ' ORDER BY bs.updated_at DESC';
+    return this.tenant.query(sql, params);
+  }
+
+  async getScenario(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario not found');
+    const scenario = rows[0];
+
+    const investments = await this.tenant.query(
+      'SELECT * FROM scenario_investments WHERE scenario_id = $1 ORDER BY sort_order, purchase_date',
+      [id],
+    );
+    const assessments = await this.tenant.query(
+      'SELECT * FROM scenario_assessments WHERE scenario_id = $1 ORDER BY sort_order, effective_date',
+      [id],
+    );
+
+    return { ...scenario, investments, assessments };
+  }
+
+  async createScenario(dto: any, userId: string) {
+    const rows = await this.tenant.query(
+      `INSERT INTO board_scenarios (name, description, scenario_type, projection_months, created_by)
+       VALUES ($1, $2, $3, $4, $5) RETURNING *`,
+      [dto.name, dto.description || null, dto.scenarioType, dto.projectionMonths || 36, userId],
+    );
+    return rows[0];
+  }
+
+  async updateScenario(id: string, dto: any) {
+    await this.getScenarioRow(id);
+    const rows = await this.tenant.query(
+      `UPDATE board_scenarios SET
+        name = COALESCE($2, name),
+        description = COALESCE($3, description),
+        status = COALESCE($4, status),
+        projection_months = COALESCE($5, projection_months),
+        updated_at = NOW()
+       WHERE id = $1 RETURNING *`,
+      [id, dto.name, dto.description, dto.status, dto.projectionMonths],
+    );
+    return rows[0];
+  }
+
+  async deleteScenario(id: string) {
+    await this.getScenarioRow(id);
+    await this.tenant.query(
+      `UPDATE board_scenarios SET status = 'archived', updated_at = NOW() WHERE id = $1`,
+      [id],
+    );
+  }
+
+  // ── Scenario Investments ──
+
+  async listInvestments(scenarioId: string) {
+    return this.tenant.query(
+      'SELECT * FROM scenario_investments WHERE scenario_id = $1 ORDER BY sort_order, purchase_date',
+      [scenarioId],
+    );
+  }
+
+  async addInvestment(scenarioId: string, dto: any) {
+    await this.getScenarioRow(scenarioId);
+    const rows = await this.tenant.query(
+      `INSERT INTO scenario_investments
+        (scenario_id, source_recommendation_id, label, investment_type, fund_type,
+         principal, interest_rate, term_months, institution, purchase_date, maturity_date,
+         auto_renew, notes, sort_order)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14)
+       RETURNING *`,
+      [
+        scenarioId, dto.sourceRecommendationId || null, dto.label,
+        dto.investmentType || null, dto.fundType,
+        dto.principal, dto.interestRate || null, dto.termMonths || null,
+        dto.institution || null, dto.purchaseDate || null, dto.maturityDate || null,
+        dto.autoRenew || false, dto.notes || null, dto.sortOrder || 0,
+      ],
+    );
+    await this.invalidateProjectionCache(scenarioId);
+    return rows[0];
+  }
+
+  async addInvestmentFromRecommendation(scenarioId: string, dto: any) {
+    await this.getScenarioRow(scenarioId);
+
+    // Helper: compute maturity date from purchase date + term months
+    const computeMaturityDate = (purchaseDate: string | null, termMonths: number | null): string | null => {
+      if (!purchaseDate || !termMonths) return null;
+      const d = new Date(purchaseDate);
+      d.setMonth(d.getMonth() + termMonths);
+      return d.toISOString().split('T')[0];
+    };
+
+    const startDate = dto.startDate || null; // ISO date string e.g. "2026-03-16"
+
+    // If the recommendation has components (e.g. CD ladder with multiple CDs), create one row per component
+    const components = dto.components as any[] | undefined;
+    if (components && Array.isArray(components) && components.length > 0) {
+      const results: any[] = [];
+      for (let i = 0; i < components.length; i++) {
+        const comp = components[i];
+        const termMonths = comp.term_months || null;
+        const maturityDate = computeMaturityDate(startDate, termMonths);
+        const rows = await this.tenant.query(
+          `INSERT INTO scenario_investments
+            (scenario_id, source_recommendation_id, label, investment_type, fund_type,
+             principal, interest_rate, term_months, institution, purchase_date, maturity_date,
+             notes, sort_order)
+           VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13)
+           RETURNING *`,
+          [
+            scenarioId, dto.sourceRecommendationId || null,
+            comp.label || `${dto.title || 'AI Recommendation'} - Part ${i + 1}`,
+            comp.investment_type || dto.investmentType || null,
+            dto.fundType || 'reserve',
+            comp.amount || 0, comp.rate || null,
+            termMonths, comp.bank_name || dto.bankName || null,
+            startDate, maturityDate,
+            dto.rationale || dto.notes || null,
+            i,
+          ],
+        );
+        results.push(rows[0]);
+      }
+      await this.invalidateProjectionCache(scenarioId);
+      return results;
+    }
+
+    // Single investment (no components)
+    const termMonths = dto.termMonths || null;
+    const maturityDate = computeMaturityDate(startDate, termMonths);
+    const rows = await this.tenant.query(
+      `INSERT INTO scenario_investments
+        (scenario_id, source_recommendation_id, label, investment_type, fund_type,
+         principal, interest_rate, term_months, institution, purchase_date, maturity_date, notes)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12)
+       RETURNING *`,
+      [
+        scenarioId, dto.sourceRecommendationId || null,
+        dto.title || dto.label || 'AI Recommendation',
+        dto.investmentType || null, dto.fundType || 'reserve',
+        dto.suggestedAmount || 0, dto.suggestedRate || null,
+        termMonths, dto.bankName || null,
+        startDate, maturityDate,
+        dto.rationale || dto.notes || null,
+      ],
+    );
+    await this.invalidateProjectionCache(scenarioId);
+    return rows[0];
+  }
+
+  async updateInvestment(id: string, dto: any) {
+    const inv = await this.getInvestmentRow(id);
+    const rows = await this.tenant.query(
+      `UPDATE scenario_investments SET
+        label = COALESCE($2, label),
+        investment_type = COALESCE($3, investment_type),
+        fund_type = COALESCE($4, fund_type),
+        principal = COALESCE($5, principal),
+        interest_rate = COALESCE($6, interest_rate),
+        term_months = COALESCE($7, term_months),
+        institution = COALESCE($8, institution),
+        purchase_date = COALESCE($9, purchase_date),
+        maturity_date = COALESCE($10, maturity_date),
+        auto_renew = COALESCE($11, auto_renew),
+        notes = COALESCE($12, notes),
+        sort_order = COALESCE($13, sort_order),
+        updated_at = NOW()
+       WHERE id = $1 RETURNING *`,
+      [
+        id, dto.label, dto.investmentType, dto.fundType,
+        dto.principal, dto.interestRate, dto.termMonths,
+        dto.institution, dto.purchaseDate, dto.maturityDate,
+        dto.autoRenew, dto.notes, dto.sortOrder,
+      ],
+    );
+    await this.invalidateProjectionCache(inv.scenario_id);
+    return rows[0];
+  }
+
+  async removeInvestment(id: string) {
+    const inv = await this.getInvestmentRow(id);
+    await this.tenant.query('DELETE FROM scenario_investments WHERE id = $1', [id]);
+    await this.invalidateProjectionCache(inv.scenario_id);
+  }
+
+  // ── Scenario Assessments ──
+
+  async listAssessments(scenarioId: string) {
+    return this.tenant.query(
+      'SELECT * FROM scenario_assessments WHERE scenario_id = $1 ORDER BY sort_order, effective_date',
+      [scenarioId],
+    );
+  }
+
+  async addAssessment(scenarioId: string, dto: any) {
+    await this.getScenarioRow(scenarioId);
+    const rows = await this.tenant.query(
+      `INSERT INTO scenario_assessments
+        (scenario_id, change_type, label, target_fund, percentage_change,
+         flat_amount_change, special_total, special_per_unit, special_installments,
+         effective_date, end_date, applies_to_group_id, notes, sort_order)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14)
+       RETURNING *`,
+      [
+        scenarioId, dto.changeType, dto.label, dto.targetFund || 'operating',
+        dto.percentageChange || null, dto.flatAmountChange || null,
+        dto.specialTotal || null, dto.specialPerUnit || null,
+        dto.specialInstallments || 1, dto.effectiveDate,
+        dto.endDate || null, dto.appliesToGroupId || null,
+        dto.notes || null, dto.sortOrder || 0,
+      ],
+    );
+    await this.invalidateProjectionCache(scenarioId);
+    return rows[0];
+  }
+
+  async updateAssessment(id: string, dto: any) {
+    const asmt = await this.getAssessmentRow(id);
+    const rows = await this.tenant.query(
+      `UPDATE scenario_assessments SET
+        change_type = COALESCE($2, change_type),
+        label = COALESCE($3, label),
+        target_fund = COALESCE($4, target_fund),
+        percentage_change = COALESCE($5, percentage_change),
+        flat_amount_change = COALESCE($6, flat_amount_change),
+        special_total = COALESCE($7, special_total),
+        special_per_unit = COALESCE($8, special_per_unit),
+        special_installments = COALESCE($9, special_installments),
+        effective_date = COALESCE($10, effective_date),
+        end_date = COALESCE($11, end_date),
+        applies_to_group_id = COALESCE($12, applies_to_group_id),
+        notes = COALESCE($13, notes),
+        sort_order = COALESCE($14, sort_order),
+        updated_at = NOW()
+       WHERE id = $1 RETURNING *`,
+      [
+        id, dto.changeType, dto.label, dto.targetFund,
+        dto.percentageChange, dto.flatAmountChange,
+        dto.specialTotal, dto.specialPerUnit, dto.specialInstallments,
+        dto.effectiveDate, dto.endDate, dto.appliesToGroupId,
+        dto.notes, dto.sortOrder,
+      ],
+    );
+    await this.invalidateProjectionCache(asmt.scenario_id);
+    return rows[0];
+  }
+
+  async removeAssessment(id: string) {
+    const asmt = await this.getAssessmentRow(id);
+    await this.tenant.query('DELETE FROM scenario_assessments WHERE id = $1', [id]);
+    await this.invalidateProjectionCache(asmt.scenario_id);
+  }
+
+  // ── Execute Investment (Story 1D) ──
+
+  async executeInvestment(investmentId: string, executionDate: string, userId: string) {
+    const inv = await this.getInvestmentRow(investmentId);
+    if (inv.executed_investment_id) {
+      throw new BadRequestException('This investment has already been executed');
+    }
+
+    // 1. Create real investment_accounts record
+    const invRows = await this.tenant.query(
+      `INSERT INTO investment_accounts
+        (name, institution, investment_type, fund_type, principal, interest_rate,
+         maturity_date, purchase_date, current_value, notes, is_active)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, true)
+       RETURNING *`,
+      [
+        inv.label, inv.institution, inv.investment_type || 'cd',
+        inv.fund_type, inv.principal, inv.interest_rate || 0,
+        inv.maturity_date, executionDate, inv.principal,
+        `Executed from scenario investment. ${inv.notes || ''}`.trim(),
+      ],
+    );
+    const realInvestment = invRows[0];
+
+    // 2. Create journal entry at the execution date
+    const entryDate = new Date(executionDate);
+    const year = entryDate.getFullYear();
+    const month = entryDate.getMonth() + 1;
+
+    const periods = await this.tenant.query(
+      'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
+      [year, month],
+    );
+    if (periods.length) {
+      const primaryRows = await this.tenant.query(
+        `SELECT id, name FROM accounts WHERE is_primary = true AND fund_type = $1 AND is_active = true LIMIT 1`,
+        [inv.fund_type],
+      );
+      const equityAccountNumber = inv.fund_type === 'reserve' ? '3100' : '3000';
+      const equityRows = await this.tenant.query(
+        'SELECT id FROM accounts WHERE account_number = $1',
+        [equityAccountNumber],
+      );
+
+      if (primaryRows.length && equityRows.length) {
+        const memo = `Transfer to investment: ${inv.label}`;
+        const jeRows = await this.tenant.query(
+          `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+           VALUES ($1, $2, 'transfer', $3, true, NOW(), $4)
+           RETURNING *`,
+          [executionDate, memo, periods[0].id, userId],
+        );
+        const je = jeRows[0];
+        // Credit primary asset account (reduces cash)
+        await this.tenant.query(
+          `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+           VALUES ($1, $2, 0, $3, $4)`,
+          [je.id, primaryRows[0].id, inv.principal, memo],
+        );
+        // Debit equity offset account
+        await this.tenant.query(
+          `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+           VALUES ($1, $2, $3, 0, $4)`,
+          [je.id, equityRows[0].id, inv.principal, memo],
+        );
+      }
+    }
+
+    // 3. Link back to scenario investment
+    await this.tenant.query(
+      `UPDATE scenario_investments SET executed_investment_id = $1, updated_at = NOW() WHERE id = $2`,
+      [realInvestment.id, investmentId],
+    );
+
+    await this.invalidateProjectionCache(inv.scenario_id);
+    return realInvestment;
+  }
+
+  // ── Helpers ──
+
+  private async getScenarioRow(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario not found');
+    return rows[0];
+  }
+
+  private async getInvestmentRow(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM scenario_investments WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario investment not found');
+    return rows[0];
+  }
+
+  private async getAssessmentRow(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM scenario_assessments WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario assessment not found');
+    return rows[0];
+  }
+
+  async invalidateProjectionCache(scenarioId: string) {
+    await this.tenant.query(
+      `UPDATE board_scenarios SET projection_cache = NULL, projection_cached_at = NULL, updated_at = NOW() WHERE id = $1`,
+      [scenarioId],
+    );
+  }
+}

backend/src/modules/board-planning/budget-planning.service.ts

@@ -0,0 +1,407 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+const monthCols = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
+
+@Injectable()
+export class BudgetPlanningService {
+  constructor(private tenant: TenantService) {}
+
+  // ── Plans CRUD ──
+
+  async listPlans() {
+    return this.tenant.query(
+      `SELECT bp.*,
+        (SELECT COUNT(*) FROM budget_plan_lines bpl WHERE bpl.budget_plan_id = bp.id) as line_count
+       FROM budget_plans bp ORDER BY bp.fiscal_year`,
+    );
+  }
+
+  async getPlan(fiscalYear: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) return null;
+
+    const plan = plans[0];
+    const lines = await this.tenant.query(
+      `SELECT bpl.*, a.account_number, a.name as account_name, a.account_type, a.fund_type as account_fund_type
+       FROM budget_plan_lines bpl
+       JOIN accounts a ON a.id = bpl.account_id
+       WHERE bpl.budget_plan_id = $1
+       ORDER BY a.account_number`,
+      [plan.id],
+    );
+    return { ...plan, lines };
+  }
+
+  async getAvailableYears() {
+    // Find the latest year that has official budgets
+    const result = await this.tenant.query(
+      'SELECT MAX(fiscal_year) as max_year FROM budgets',
+    );
+    const rawMaxYear = result[0]?.max_year;
+    const latestBudgetYear = rawMaxYear || null; // null means no budgets exist at all
+    const baseYear = rawMaxYear || new Date().getFullYear();
+
+    // Also find years that already have plans
+    const existingPlans = await this.tenant.query(
+      'SELECT fiscal_year, status FROM budget_plans ORDER BY fiscal_year',
+    );
+    const planYears = existingPlans.map((p: any) => ({
+      year: p.fiscal_year,
+      status: p.status,
+    }));
+
+    // Return next 5 years (or current year + 4 if no budgets exist)
+    const years = [];
+    const startOffset = rawMaxYear ? 1 : 0; // include current year if no budgets exist
+    for (let i = startOffset; i <= startOffset + 4; i++) {
+      const yr = baseYear + i;
+      const existing = planYears.find((p: any) => p.year === yr);
+      years.push({
+        year: yr,
+        hasPlan: !!existing,
+        status: existing?.status || null,
+      });
+    }
+    return { latestBudgetYear, years, existingPlans: planYears };
+  }
+
+  async createPlan(fiscalYear: number, baseYear: number, inflationRate: number, userId: string) {
+    // Check no existing plan for this year
+    const existing = await this.tenant.query(
+      'SELECT id FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (existing.length) {
+      throw new BadRequestException(`A budget plan already exists for ${fiscalYear}`);
+    }
+
+    // Create the plan
+    const rows = await this.tenant.query(
+      `INSERT INTO budget_plans (fiscal_year, base_year, inflation_rate, created_by)
+       VALUES ($1, $2, $3, $4) RETURNING *`,
+      [fiscalYear, baseYear, inflationRate, userId],
+    );
+    const plan = rows[0];
+
+    // Generate inflated lines from base year
+    await this.generateLines(plan.id, baseYear, inflationRate, fiscalYear);
+
+    return this.getPlan(fiscalYear);
+  }
+
+  async generateLines(planId: string, baseYear: number, inflationRate: number, fiscalYear: number) {
+    // Delete existing non-manually-adjusted lines (or all if fresh)
+    await this.tenant.query(
+      'DELETE FROM budget_plan_lines WHERE budget_plan_id = $1 AND is_manually_adjusted = false',
+      [planId],
+    );
+
+    // Try official budgets first, then fall back to budget_plan_lines for base year
+    let baseLines = await this.tenant.query(
+      `SELECT b.account_id, b.fund_type, ${monthCols.join(', ')}
+       FROM budgets b WHERE b.fiscal_year = $1`,
+      [baseYear],
+    );
+
+    if (!baseLines.length) {
+      // Fall back to budget_plan_lines for base year (for chained plans)
+      baseLines = await this.tenant.query(
+        `SELECT bpl.account_id, bpl.fund_type, ${monthCols.join(', ')}
+         FROM budget_plan_lines bpl
+         JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+         WHERE bp.fiscal_year = $1`,
+        [baseYear],
+      );
+    }
+
+    if (!baseLines.length) return;
+
+    // Compound inflation: (1 + rate/100)^yearsGap
+    const yearsGap = Math.max(1, fiscalYear - baseYear);
+    const multiplier = Math.pow(1 + inflationRate / 100, yearsGap);
+
+    // Get existing manually-adjusted lines to avoid duplicates
+    const manualLines = await this.tenant.query(
+      `SELECT account_id, fund_type FROM budget_plan_lines
+       WHERE budget_plan_id = $1 AND is_manually_adjusted = true`,
+      [planId],
+    );
+    const manualKeys = new Set(manualLines.map((l: any) => `${l.account_id}-${l.fund_type}`));
+
+    for (const line of baseLines) {
+      const key = `${line.account_id}-${line.fund_type}`;
+      if (manualKeys.has(key)) continue; // Don't overwrite manual edits
+
+      const inflated = monthCols.map((m) => {
+        const val = parseFloat(line[m]) || 0;
+        return Math.round(val * multiplier * 100) / 100;
+      });
+
+      await this.tenant.query(
+        `INSERT INTO budget_plan_lines (budget_plan_id, account_id, fund_type,
+          jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15)
+         ON CONFLICT (budget_plan_id, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9,
+           jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15,
+           is_manually_adjusted=false`,
+        [planId, line.account_id, line.fund_type, ...inflated],
+      );
+    }
+  }
+
+  async updateLines(planId: string, lines: any[]) {
+    for (const line of lines) {
+      const monthValues = monthCols.map((m) => {
+        const key = m === 'dec_amt' ? 'dec' : m;
+        return line[key] ?? line[m] ?? 0;
+      });
+
+      await this.tenant.query(
+        `INSERT INTO budget_plan_lines (budget_plan_id, account_id, fund_type,
+          jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, is_manually_adjusted)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15, true)
+         ON CONFLICT (budget_plan_id, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9,
+           jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15,
+           is_manually_adjusted=true`,
+        [planId, line.accountId, line.fundType, ...monthValues],
+      );
+    }
+    return { updated: lines.length };
+  }
+
+  async updateInflation(fiscalYear: number, inflationRate: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    const plan = plans[0];
+    if (plan.status === 'ratified') {
+      throw new BadRequestException('Cannot modify inflation on a ratified budget');
+    }
+
+    await this.tenant.query(
+      'UPDATE budget_plans SET inflation_rate = $1, updated_at = NOW() WHERE fiscal_year = $2',
+      [inflationRate, fiscalYear],
+    );
+
+    // Re-generate only non-manually-adjusted lines
+    await this.generateLines(plan.id, plan.base_year, inflationRate, fiscalYear);
+
+    return this.getPlan(fiscalYear);
+  }
+
+  async advanceStatus(fiscalYear: number, newStatus: string, userId: string) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    const plan = plans[0];
+    const validTransitions: Record<string, string[]> = {
+      planning: ['approved'],
+      approved: ['planning', 'ratified'],
+      ratified: ['approved'],
+    };
+
+    if (!validTransitions[plan.status]?.includes(newStatus)) {
+      throw new BadRequestException(`Cannot transition from ${plan.status} to ${newStatus}`);
+    }
+
+    // If reverting from ratified, remove official budget
+    if (plan.status === 'ratified' && newStatus === 'approved') {
+      await this.tenant.query('DELETE FROM budgets WHERE fiscal_year = $1', [fiscalYear]);
+    }
+
+    const updates: string[] = ['status = $1', 'updated_at = NOW()'];
+    const params: any[] = [newStatus];
+
+    if (newStatus === 'approved') {
+      updates.push(`approved_by = $${params.length + 1}`, `approved_at = NOW()`);
+      params.push(userId);
+    } else if (newStatus === 'ratified') {
+      updates.push(`ratified_by = $${params.length + 1}`, `ratified_at = NOW()`);
+      params.push(userId);
+    }
+
+    params.push(fiscalYear);
+    await this.tenant.query(
+      `UPDATE budget_plans SET ${updates.join(', ')} WHERE fiscal_year = $${params.length}`,
+      params,
+    );
+
+    // If ratifying, copy to official budgets
+    if (newStatus === 'ratified') {
+      await this.ratifyToOfficial(plan.id, fiscalYear);
+    }
+
+    return this.getPlan(fiscalYear);
+  }
+
+  private async ratifyToOfficial(planId: string, fiscalYear: number) {
+    // Clear existing official budgets for this year
+    await this.tenant.query('DELETE FROM budgets WHERE fiscal_year = $1', [fiscalYear]);
+
+    // Copy plan lines to official budgets
+    await this.tenant.query(
+      `INSERT INTO budgets (fiscal_year, account_id, fund_type,
+        jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, notes)
+       SELECT $1, bpl.account_id, bpl.fund_type,
+        bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun,
+        bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt, bpl.notes
+       FROM budget_plan_lines bpl WHERE bpl.budget_plan_id = $2`,
+      [fiscalYear, planId],
+    );
+  }
+
+  async importLines(fiscalYear: number, lines: any[], userId: string) {
+    // Ensure plan exists (create if needed)
+    let plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) {
+      await this.tenant.query(
+        `INSERT INTO budget_plans (fiscal_year, base_year, inflation_rate, created_by)
+         VALUES ($1, $1, 0, $2) RETURNING *`,
+        [fiscalYear, userId],
+      );
+      plans = await this.tenant.query(
+        'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+      );
+    }
+    const plan = plans[0];
+    const errors: string[] = [];
+    const created: string[] = [];
+    let imported = 0;
+
+    for (let i = 0; i < lines.length; i++) {
+      const line = lines[i];
+      const accountNumber = String(line.accountNumber || line.account_number || '').trim();
+      const accountName = String(line.accountName || line.account_name || '').trim();
+      if (!accountNumber) {
+        errors.push(`Row ${i + 1}: missing account_number`);
+        continue;
+      }
+
+      let accounts = await this.tenant.query(
+        `SELECT id, fund_type, account_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+        [accountNumber],
+      );
+
+      // Auto-create account if not found
+      if ((!accounts || accounts.length === 0) && accountName) {
+        const accountType = this.inferAccountType(accountNumber, accountName);
+        const fundType = this.inferFundType(accountNumber, accountName);
+        await this.tenant.query(
+          `INSERT INTO accounts (account_number, name, account_type, fund_type, is_system)
+           VALUES ($1, $2, $3, $4, false)`,
+          [accountNumber, accountName, accountType, fundType],
+        );
+        accounts = await this.tenant.query(
+          `SELECT id, fund_type, account_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+          [accountNumber],
+        );
+        created.push(`${accountNumber} - ${accountName} (${accountType}/${fundType})`);
+      }
+
+      if (!accounts || accounts.length === 0) {
+        errors.push(`Row ${i + 1}: account "${accountNumber}" not found`);
+        continue;
+      }
+
+      const account = accounts[0];
+      const fundType = line.fund_type || account.fund_type || 'operating';
+      const monthValues = monthCols.map((m) => {
+        const key = m === 'dec_amt' ? 'dec' : m;
+        return this.parseCurrency(line[key] ?? line[m] ?? 0);
+      });
+
+      await this.tenant.query(
+        `INSERT INTO budget_plan_lines (budget_plan_id, account_id, fund_type,
+          jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, is_manually_adjusted)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15, true)
+         ON CONFLICT (budget_plan_id, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9,
+           jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15,
+           is_manually_adjusted=true`,
+        [plan.id, account.id, fundType, ...monthValues],
+      );
+      imported++;
+    }
+
+    return { imported, errors, created, plan: await this.getPlan(fiscalYear) };
+  }
+
+  async getTemplate(fiscalYear: number): Promise<string> {
+    const rows = await this.tenant.query(
+      `SELECT a.account_number, a.name as account_name,
+              COALESCE(b.jan, 0) as jan, COALESCE(b.feb, 0) as feb,
+              COALESCE(b.mar, 0) as mar, COALESCE(b.apr, 0) as apr,
+              COALESCE(b.may, 0) as may, COALESCE(b.jun, 0) as jun,
+              COALESCE(b.jul, 0) as jul, COALESCE(b.aug, 0) as aug,
+              COALESCE(b.sep, 0) as sep, COALESCE(b.oct, 0) as oct,
+              COALESCE(b.nov, 0) as nov, COALESCE(b.dec_amt, 0) as dec
+       FROM accounts a
+       LEFT JOIN budgets b ON b.account_id = a.id AND b.fiscal_year = $1
+       WHERE a.is_active = true
+         AND a.account_type IN ('income', 'expense')
+       ORDER BY a.account_number`,
+      [fiscalYear],
+    );
+
+    const header = 'account_number,account_name,jan,feb,mar,apr,may,jun,jul,aug,sep,oct,nov,dec';
+    const csvLines = rows.map((r: any) => {
+      const name = String(r.account_name).includes(',') ? `"${r.account_name}"` : r.account_name;
+      return [r.account_number, name, r.jan, r.feb, r.mar, r.apr, r.may, r.jun, r.jul, r.aug, r.sep, r.oct, r.nov, r.dec].join(',');
+    });
+    return [header, ...csvLines].join('\n');
+  }
+
+  private parseCurrency(val: string | number | undefined | null): number {
+    if (val === undefined || val === null) return 0;
+    if (typeof val === 'number') return val;
+    let s = String(val).trim();
+    if (!s || s === '-' || s === '$-' || s === '$ -') return 0;
+    const isNegative = s.includes('(') && s.includes(')');
+    s = s.replace(/[$,\s()]/g, '');
+    if (!s || s === '-') return 0;
+    const num = parseFloat(s);
+    if (isNaN(num)) return 0;
+    return isNegative ? -num : num;
+  }
+
+  private inferAccountType(accountNumber: string, accountName: string): string {
+    const prefix = parseInt(accountNumber.split('-')[0].trim(), 10);
+    if (isNaN(prefix)) return 'expense';
+    const nameUpper = (accountName || '').toUpperCase();
+    if (prefix >= 3000 && prefix < 4000) return 'income';
+    if (nameUpper.includes('INCOME') || nameUpper.includes('REVENUE') || nameUpper.includes('ASSESSMENT')) return 'income';
+    return 'expense';
+  }
+
+  private inferFundType(accountNumber: string, accountName: string): string {
+    const prefix = parseInt(accountNumber.split('-')[0].trim(), 10);
+    const nameUpper = (accountName || '').toUpperCase();
+    if (nameUpper.includes('RESERVE')) return 'reserve';
+    if (prefix >= 7000 && prefix < 8000) return 'reserve';
+    return 'operating';
+  }
+
+  async deletePlan(fiscalYear: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    if (plans[0].status !== 'planning') {
+      throw new BadRequestException('Can only delete plans in planning status');
+    }
+
+    await this.tenant.query('DELETE FROM budget_plans WHERE fiscal_year = $1', [fiscalYear]);
+    return { deleted: true };
+  }
+}

backend/src/modules/email/email.module.ts

@@ -0,0 +1,9 @@
+import { Module, Global } from '@nestjs/common';
+import { EmailService } from './email.service';
+
+@Global()
+@Module({
+  providers: [EmailService],
+  exports: [EmailService],
+})
+export class EmailModule {}

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

@@ -0,0 +1,348 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { ConfigService } from '@nestjs/config';
+import { DataSource } from 'typeorm';
+import { Resend } from 'resend';
+
+@Injectable()
+export class EmailService {
+  private readonly logger = new Logger(EmailService.name);
+  private resend: Resend | null = null;
+  private fromAddress: string;
+  private replyToAddress: string;
+
+  constructor(
+    private configService: ConfigService,
+    private dataSource: DataSource,
+  ) {
+    const apiKey = this.configService.get<string>('RESEND_API_KEY');
+    if (apiKey && !apiKey.includes('placeholder')) {
+      this.resend = new Resend(apiKey);
+      this.logger.log('Resend email service initialized');
+    } else {
+      this.logger.warn('Resend not configured — emails will be logged only (stub mode)');
+    }
+    this.fromAddress = this.configService.get<string>('RESEND_FROM_ADDRESS') || 'noreply@hoaledgeriq.com';
+    this.replyToAddress = this.configService.get<string>('RESEND_REPLY_TO') || '';
+  }
+
+  // ─── Public API ──────────────────────────────────────────────
+
+  async sendActivationEmail(email: string, businessName: string, activationUrl: string): Promise<void> {
+    const subject = `Activate your ${businessName} account on HOA LedgerIQ`;
+    const html = this.buildTemplate({
+      preheader: 'Your HOA LedgerIQ account is ready to activate.',
+      heading: 'Welcome to HOA LedgerIQ!',
+      body: `
+        <p>Your organization <strong>${this.esc(businessName)}</strong> has been created and is ready to go.</p>
+        <p>Click the button below to set your password and activate your account:</p>
+      `,
+      ctaText: 'Activate My Account',
+      ctaUrl: activationUrl,
+      footer: 'This activation link expires in 72 hours. If you did not sign up for HOA LedgerIQ, please ignore this email.',
+    });
+
+    await this.send(email, subject, html, 'activation', { businessName, activationUrl });
+  }
+
+  async sendWelcomeEmail(email: string, businessName: string): Promise<void> {
+    const appUrl = this.configService.get<string>('APP_URL') || 'https://app.hoaledgeriq.com';
+    const subject = `Welcome to HOA LedgerIQ — ${businessName}`;
+    const html = this.buildTemplate({
+      preheader: `${businessName} is all set up on HOA LedgerIQ.`,
+      heading: `You're all set!`,
+      body: `
+        <p>Your account for <strong>${this.esc(businessName)}</strong> is now active.</p>
+        <p>Log in to start managing your HOA's finances, assessments, and investments — all in one place.</p>
+      `,
+      ctaText: 'Go to Dashboard',
+      ctaUrl: `${appUrl}/dashboard`,
+      footer: 'If you have any questions, just reply to this email and we\'ll help you get started.',
+    });
+
+    await this.send(email, subject, html, 'welcome', { businessName });
+  }
+
+  async sendPaymentFailedEmail(email: string, businessName: string): Promise<void> {
+    const subject = `Action required: Payment failed for ${businessName}`;
+    const html = this.buildTemplate({
+      preheader: 'We were unable to process your payment.',
+      heading: 'Payment Failed',
+      body: `
+        <p>We were unable to process the latest payment for <strong>${this.esc(businessName)}</strong>.</p>
+        <p>Please update your payment method to avoid any interruption to your service.</p>
+      `,
+      ctaText: 'Update Payment Method',
+      ctaUrl: `${this.configService.get<string>('APP_URL') || 'https://app.hoaledgeriq.com'}/settings`,
+      footer: 'If you believe this is an error, please reply to this email and we\'ll look into it.',
+    });
+
+    await this.send(email, subject, html, 'payment_failed', { businessName });
+  }
+
+  async sendInviteMemberEmail(email: string, orgName: string, inviteUrl: string): Promise<void> {
+    const subject = `You've been invited to ${orgName} on HOA LedgerIQ`;
+    const html = this.buildTemplate({
+      preheader: `Join ${orgName} on HOA LedgerIQ.`,
+      heading: 'You\'re Invited!',
+      body: `
+        <p>You've been invited to join <strong>${this.esc(orgName)}</strong> on HOA LedgerIQ.</p>
+        <p>Click below to accept the invitation and set up your account:</p>
+      `,
+      ctaText: 'Accept Invitation',
+      ctaUrl: inviteUrl,
+      footer: 'This invitation link expires in 7 days. If you were not expecting this, please ignore this email.',
+    });
+
+    await this.send(email, subject, html, 'invite_member', { orgName, inviteUrl });
+  }
+
+  async sendTrialEndingEmail(email: string, businessName: string, daysRemaining: number, settingsUrl: string): Promise<void> {
+    const subject = `Your free trial ends in ${daysRemaining} days — ${businessName}`;
+    const html = this.buildTemplate({
+      preheader: `Your HOA LedgerIQ trial for ${businessName} is ending soon.`,
+      heading: `Your Trial Ends in ${daysRemaining} Days`,
+      body: `
+        <p>Your free trial for <strong>${this.esc(businessName)}</strong> on HOA LedgerIQ ends in <strong>${daysRemaining} days</strong>.</p>
+        <p>To continue using all features without interruption, add a payment method before your trial expires.</p>
+        <p>If you don't add a payment method, your account will become read-only and you won't be able to make changes to your data.</p>
+      `,
+      ctaText: 'Add Payment Method',
+      ctaUrl: settingsUrl,
+      footer: 'If you have any questions about plans or pricing, just reply to this email.',
+    });
+
+    await this.send(email, subject, html, 'trial_ending', { businessName, daysRemaining, settingsUrl });
+  }
+
+  async sendTrialExpiredEmail(email: string, businessName: string): Promise<void> {
+    const appUrl = this.configService.get<string>('APP_URL') || 'https://app.hoaledgeriq.com';
+    const subject = `Your free trial has ended — ${businessName}`;
+    const html = this.buildTemplate({
+      preheader: `Your HOA LedgerIQ trial for ${businessName} has ended.`,
+      heading: 'Your Trial Has Ended',
+      body: `
+        <p>The free trial for <strong>${this.esc(businessName)}</strong> on HOA LedgerIQ has ended.</p>
+        <p>Your data is safe and your account is preserved. Subscribe to a plan to regain full access to your HOA financial management tools.</p>
+      `,
+      ctaText: 'Choose a Plan',
+      ctaUrl: `${appUrl}/pricing`,
+      footer: 'Your data will be preserved. You can reactivate your account at any time by subscribing to a plan.',
+    });
+
+    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({
+      preheader: 'Password reset requested for your HOA LedgerIQ account.',
+      heading: 'Password Reset',
+      body: `
+        <p>We received a request to reset your password. Click the button below to choose a new one:</p>
+      `,
+      ctaText: 'Reset Password',
+      ctaUrl: resetUrl,
+      footer: 'This link expires in 1 hour. If you did not request a password reset, please ignore this email — your password will remain unchanged.',
+    });
+
+    await this.send(email, subject, html, 'password_reset', { resetUrl });
+  }
+
+  // ─── Core send logic ────────────────────────────────────────
+
+  private async send(
+    toEmail: string,
+    subject: string,
+    html: string,
+    template: string,
+    metadata: Record<string, any>,
+  ): Promise<void> {
+    // Always log to the database
+    await this.log(toEmail, subject, html, template, metadata);
+
+    if (!this.resend) {
+      this.logger.log(`📧 EMAIL STUB → ${toEmail}`);
+      this.logger.log(`   Subject: ${subject}`);
+      return;
+    }
+
+    try {
+      const result = await this.resend.emails.send({
+        from: this.fromAddress,
+        to: [toEmail],
+        replyTo: this.replyToAddress || undefined,
+        subject,
+        html,
+      });
+
+      if (result.error) {
+        this.logger.error(`Resend error for ${toEmail}: ${JSON.stringify(result.error)}`);
+        await this.updateLogStatus(toEmail, template, 'failed', result.error.message);
+      } else {
+        this.logger.log(`✅ Email sent to ${toEmail} (id: ${result.data?.id})`);
+        await this.updateLogStatus(toEmail, template, 'sent', result.data?.id);
+      }
+    } catch (err: any) {
+      this.logger.error(`Failed to send email to ${toEmail}: ${err.message}`);
+      await this.updateLogStatus(toEmail, template, 'failed', err.message);
+    }
+  }
+
+  // ─── Database logging ───────────────────────────────────────
+
+  private async log(
+    toEmail: string,
+    subject: string,
+    body: string,
+    template: string,
+    metadata: Record<string, any>,
+  ): Promise<void> {
+    try {
+      await this.dataSource.query(
+        `INSERT INTO shared.email_log (to_email, subject, body, template, metadata)
+         VALUES ($1, $2, $3, $4, $5)`,
+        [toEmail, subject, body, template, JSON.stringify(metadata)],
+      );
+    } catch (err) {
+      this.logger.warn(`Failed to log email: ${err}`);
+    }
+  }
+
+  private async updateLogStatus(toEmail: string, template: string, status: string, detail?: string): Promise<void> {
+    try {
+      await this.dataSource.query(
+        `UPDATE shared.email_log
+         SET metadata = metadata || $1::jsonb
+         WHERE to_email = $2 AND template = $3
+           AND created_at = (
+             SELECT MAX(created_at) FROM shared.email_log
+             WHERE to_email = $2 AND template = $3
+           )`,
+        [JSON.stringify({ send_status: status, send_detail: detail || '' }), toEmail, template],
+      );
+    } catch {
+      // Best effort — don't block the flow
+    }
+  }
+
+  // ─── HTML email template ────────────────────────────────────
+
+  private esc(text: string): string {
+    return text.replace(/&/g, '&amp;').replace(/</g, '&lt;').replace(/>/g, '&gt;');
+  }
+
+  private buildTemplate(opts: {
+    preheader: string;
+    heading: string;
+    body: string;
+    ctaText: string;
+    ctaUrl: string;
+    footer: string;
+  }): string {
+    return `<!DOCTYPE html>
+<html lang="en">
+<head>
+  <meta charset="UTF-8">
+  <meta name="viewport" content="width=device-width, initial-scale=1.0">
+  <title>${this.esc(opts.heading)}</title>
+  <!--[if mso]><noscript><xml><o:OfficeDocumentSettings><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml></noscript><![endif]-->
+</head>
+<body style="margin:0;padding:0;background-color:#f4f5f7;font-family:-apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,sans-serif;">
+  <!-- Preheader (hidden preview text) -->
+  <div style="display:none;max-height:0;overflow:hidden;">${this.esc(opts.preheader)}</div>
+
+  <table role="presentation" width="100%" cellpadding="0" cellspacing="0" style="background-color:#f4f5f7;padding:24px 0;">
+    <tr>
+      <td align="center">
+        <table role="presentation" width="600" cellpadding="0" cellspacing="0" style="max-width:600px;width:100%;">
+
+          <!-- Logo bar -->
+          <tr>
+            <td align="center" style="padding:24px 0 16px;">
+              <span style="font-size:22px;font-weight:700;color:#1a73e8;letter-spacing:-0.5px;">
+                HOA LedgerIQ
+              </span>
+            </td>
+          </tr>
+
+          <!-- Main card -->
+          <tr>
+            <td>
+              <table role="presentation" width="100%" cellpadding="0" cellspacing="0"
+                style="background-color:#ffffff;border-radius:8px;overflow:hidden;box-shadow:0 1px 3px rgba(0,0,0,0.08);">
+                <tr>
+                  <td style="padding:40px 32px;">
+                    <h1 style="margin:0 0 16px;font-size:24px;font-weight:700;color:#1a1a2e;">
+                      ${this.esc(opts.heading)}
+                    </h1>
+                    <div style="font-size:15px;line-height:1.6;color:#4a4a68;">
+                      ${opts.body}
+                    </div>
+
+                    <!-- CTA Button -->
+                    <table role="presentation" cellpadding="0" cellspacing="0" style="margin:28px 0 8px;">
+                      <tr>
+                        <td align="center" style="background-color:#1a73e8;border-radius:6px;">
+                          <a href="${opts.ctaUrl}"
+                            target="_blank"
+                            style="display:inline-block;padding:14px 32px;color:#ffffff;font-size:15px;font-weight:600;text-decoration:none;border-radius:6px;">
+                            ${this.esc(opts.ctaText)}
+                          </a>
+                        </td>
+                      </tr>
+                    </table>
+
+                    <!-- Fallback URL -->
+                    <p style="font-size:12px;color:#999;word-break:break-all;margin-top:16px;">
+                      If the button doesn't work, copy and paste this link into your browser:<br>
+                      <a href="${opts.ctaUrl}" style="color:#1a73e8;">${opts.ctaUrl}</a>
+                    </p>
+                  </td>
+                </tr>
+              </table>
+            </td>
+          </tr>
+
+          <!-- Footer -->
+          <tr>
+            <td style="padding:24px 32px;text-align:center;">
+              <p style="font-size:12px;color:#999;line-height:1.5;margin:0;">
+                ${this.esc(opts.footer)}
+              </p>
+              <p style="font-size:12px;color:#bbb;margin:12px 0 0;">
+                &copy; ${new Date().getFullYear()} HOA LedgerIQ &mdash; Smart Financial Management for HOAs
+              </p>
+            </td>
+          </tr>
+
+        </table>
+      </td>
+    </tr>
+  </table>
+</body>
+</html>`;
+  }
+}

backend/src/modules/health-scores/health-scores.controller.ts

@@ -0,0 +1,76 @@
+import { Controller, Get, Post, UseGuards, Req, Logger } from '@nestjs/common';
+import { ApiTags, ApiBearerAuth, ApiOperation } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+import { HealthScoresService } from './health-scores.service';
+
+@ApiTags('health-scores')
+@Controller('health-scores')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class HealthScoresController {
+  private readonly logger = new Logger(HealthScoresController.name);
+
+  constructor(private service: HealthScoresService) {}
+
+  @Get('latest')
+  @ApiOperation({ summary: 'Get latest operating and reserve health scores' })
+  getLatest(@Req() req: any) {
+    const schema = req.tenantSchema;
+    return this.service.getLatestScores(schema);
+  }
+
+  @Post('calculate')
+  @ApiOperation({ summary: 'Trigger both health score recalculations (async — returns immediately)' })
+  @AllowViewer()
+  async calculate(@Req() req: any) {
+    const schema = req.tenantSchema;
+
+    // Fire-and-forget — background processing saves results to DB
+    Promise.all([
+      this.service.calculateScore(schema, 'operating'),
+      this.service.calculateScore(schema, 'reserve'),
+    ]).catch((err) => {
+      this.logger.error(`Background health score calculation failed: ${err.message}`);
+    });
+
+    return {
+      status: 'processing',
+      message: 'Health score calculations started. Results will appear when ready.',
+    };
+  }
+
+  @Post('calculate/operating')
+  @ApiOperation({ summary: 'Trigger operating fund health score recalculation (async)' })
+  @AllowViewer()
+  async calculateOperating(@Req() req: any) {
+    const schema = req.tenantSchema;
+
+    // Fire-and-forget
+    this.service.calculateScore(schema, 'operating').catch((err) => {
+      this.logger.error(`Background operating score failed: ${err.message}`);
+    });
+
+    return {
+      status: 'processing',
+      message: 'Operating fund health score calculation started.',
+    };
+  }
+
+  @Post('calculate/reserve')
+  @ApiOperation({ summary: 'Trigger reserve fund health score recalculation (async)' })
+  @AllowViewer()
+  async calculateReserve(@Req() req: any) {
+    const schema = req.tenantSchema;
+
+    // Fire-and-forget
+    this.service.calculateScore(schema, 'reserve').catch((err) => {
+      this.logger.error(`Background reserve score failed: ${err.message}`);
+    });
+
+    return {
+      status: 'processing',
+      message: 'Reserve fund health score calculation started.',
+    };
+  }
+}

backend/src/modules/health-scores/health-scores.module.ts

@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { HealthScoresController } from './health-scores.controller';
+import { HealthScoresService } from './health-scores.service';
+import { HealthScoresScheduler } from './health-scores.scheduler';
+
+@Module({
+  controllers: [HealthScoresController],
+  providers: [HealthScoresService, HealthScoresScheduler],
+})
+export class HealthScoresModule {}

backend/src/modules/health-scores/health-scores.scheduler.ts

@@ -0,0 +1,54 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { Cron, CronExpression } from '@nestjs/schedule';
+import { DataSource } from 'typeorm';
+import { HealthScoresService } from './health-scores.service';
+
+@Injectable()
+export class HealthScoresScheduler {
+  private readonly logger = new Logger(HealthScoresScheduler.name);
+
+  constructor(
+    private dataSource: DataSource,
+    private healthScoresService: HealthScoresService,
+  ) {}
+
+  /**
+   * Run daily at 2:00 AM — calculate health scores for all active tenants.
+   * Uses DataSource directly to list tenants (no HTTP request context needed).
+   */
+  @Cron('0 2 * * *')
+  async calculateAllTenantScores() {
+    this.logger.log('Starting daily health score calculation for all tenants...');
+    const startTime = Date.now();
+
+    try {
+      const orgs = await this.dataSource.query(
+        `SELECT id, name, schema_name FROM shared.organizations WHERE status = 'active'`,
+      );
+
+      this.logger.log(`Found ${orgs.length} active tenants`);
+
+      let successCount = 0;
+      let errorCount = 0;
+
+      for (const org of orgs) {
+        try {
+          await this.healthScoresService.calculateScore(org.schema_name, 'operating');
+          await this.healthScoresService.calculateScore(org.schema_name, 'reserve');
+          successCount++;
+          this.logger.log(`Health scores calculated for ${org.name} (${org.schema_name})`);
+        } catch (err: any) {
+          errorCount++;
+          this.logger.error(`Failed to calculate health scores for ${org.name}: ${err.message}`);
+        }
+      }
+
+      const elapsed = Date.now() - startTime;
+      this.logger.log(
+        `Daily health scores complete: ${successCount} success, ${errorCount} errors (${elapsed}ms)`,
+      );
+    } catch (err: any) {
+      this.logger.error(`Health score scheduler failed: ${err.message}`);
+    }
+  }
+}

backend/src/modules/investment-planning/investment-planning.controller.ts

@@ -1,6 +1,7 @@
 import { Controller, Get, Post, UseGuards, Req } from '@nestjs/common';
 import { ApiTags, ApiBearerAuth, ApiOperation } from '@nestjs/swagger';
 import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
 import { InvestmentPlanningService } from './investment-planning.service';
 
 @ApiTags('investment-planning')
@@ -17,14 +18,27 @@ export class InvestmentPlanningController {
   }
 
   @Get('cd-rates')
-  @ApiOperation({ summary: 'Get latest CD rates from market data' })
+  @ApiOperation({ summary: 'Get latest CD rates from market data (backward compat)' })
   getCdRates() {
     return this.service.getCdRates();
   }
 
+  @Get('market-rates')
+  @ApiOperation({ summary: 'Get all market rates grouped by type (CD, Money Market, High Yield Savings)' })
+  getMarketRates() {
+    return this.service.getMarketRates();
+  }
+
+  @Get('saved-recommendation')
+  @ApiOperation({ summary: 'Get the latest saved AI recommendation for this tenant' })
+  getSavedRecommendation() {
+    return this.service.getSavedRecommendation();
+  }
+
   @Post('recommendations')
-  @ApiOperation({ summary: 'Get AI-powered investment recommendations' })
-  getRecommendations(@Req() req: any) {
-    return this.service.getAIRecommendations(req.user?.sub, req.user?.orgId);
+  @ApiOperation({ summary: 'Trigger AI-powered investment recommendations (async — returns immediately)' })
+  @AllowViewer()
+  triggerRecommendations(@Req() req: any) {
+    return this.service.triggerAIRecommendations(req.user?.sub, req.user?.orgId);
   }
 }

backend/src/modules/investment-planning/investment-planning.service.ts

@@ -28,15 +28,25 @@ export interface InvestmentAccount {
   current_value: string;
 }
 
-export interface CdRate {
+export interface MarketRate {
   bank_name: string;
   apy: string;
   min_deposit: string | null;
   term: string;
   term_months: number | null;
+  rate_type: string;
   fetched_at: string;
 }
 
+export interface RecommendationComponent {
+  label: string;
+  amount: number;
+  term_months: number;
+  rate: number;
+  bank_name?: string;
+  investment_type?: string;
+}
+
 export interface Recommendation {
   type: 'cd_ladder' | 'new_investment' | 'reallocation' | 'maturity_action' | 'liquidity_warning' | 'general';
   priority: 'high' | 'medium' | 'low';
@@ -49,6 +59,7 @@ export interface Recommendation {
   suggested_rate?: number;
   bank_name?: string;
   rationale: string;
+  components?: RecommendationComponent[];
 }
 
 export interface AIResponse {
@@ -57,6 +68,18 @@ export interface AIResponse {
   risk_notes: string[];
 }
 
+export interface SavedRecommendation {
+  id: string;
+  recommendations: Recommendation[];
+  overall_assessment: string;
+  risk_notes: string[];
+  response_time_ms: number;
+  created_at: string;
+  status: 'processing' | 'complete' | 'error';
+  last_failed: boolean;
+  error_message?: string;
+}
+
 @Injectable()
 export class InvestmentPlanningService {
   private readonly logger = new Logger(InvestmentPlanningService.name);
@@ -139,40 +162,341 @@ export class InvestmentPlanningService {
   }
 
   /**
-   * Fetch latest CD rates from the shared schema (cross-tenant market data).
-   * Uses DataSource directly since this queries the shared schema, not tenant.
+   * Fetch latest market rates from the shared schema (cross-tenant market data).
+   * Returns rates grouped by type, each showing only the most recent fetch batch.
    */
-  async getCdRates(): Promise<CdRate[]> {
+  async getMarketRates(): Promise<{ cd: MarketRate[]; money_market: MarketRate[]; high_yield_savings: MarketRate[] }> {
     const queryRunner = this.dataSource.createQueryRunner();
     try {
       await queryRunner.connect();
-      const rates = await queryRunner.query(
-        `SELECT bank_name, apy, min_deposit, term, term_months, fetched_at
+
+      // For each rate type, get the latest batch (same fetched_at timestamp)
+      const fetchLatest = async (rateType: string): Promise<MarketRate[]> => {
+        return queryRunner.query(
+          `SELECT bank_name, apy, min_deposit, term, term_months, rate_type, fetched_at
            FROM shared.cd_rates
+           WHERE rate_type = $1
+             AND fetched_at = (
+               SELECT MAX(fetched_at) FROM shared.cd_rates WHERE rate_type = $1
+             )
            ORDER BY apy DESC
            LIMIT 25`,
+          [rateType],
         );
-      return rates;
+      };
+
+      const [cd, moneyMarket, highYieldSavings] = await Promise.all([
+        fetchLatest('cd'),
+        fetchLatest('money_market'),
+        fetchLatest('high_yield_savings'),
+      ]);
+
+      return {
+        cd,
+        money_market: moneyMarket,
+        high_yield_savings: highYieldSavings,
+      };
     } finally {
       await queryRunner.release();
     }
   }
 
+  /**
+   * Backward-compatible: get only CD rates.
+   */
+  async getCdRates(): Promise<MarketRate[]> {
+    const rates = await this.getMarketRates();
+    return rates.cd;
+  }
+
+  /**
+   * Ensure the status/error_message columns exist (for tenants created before this migration).
+   */
+  private async ensureStatusColumn(): Promise<void> {
+    try {
+      await this.tenant.query(
+        `ALTER TABLE ai_recommendations ADD COLUMN IF NOT EXISTS status VARCHAR(20) DEFAULT 'complete'`,
+      );
+      await this.tenant.query(
+        `ALTER TABLE ai_recommendations ADD COLUMN IF NOT EXISTS error_message TEXT`,
+      );
+    } catch {
+      // Ignore — column may already exist or table may not exist
+    }
+  }
+
+  /**
+   * Get the latest saved AI recommendation for this tenant.
+   * Returns status and last_failed flag for UI state management.
+   */
+  async getSavedRecommendation(): Promise<SavedRecommendation | null> {
+    try {
+      await this.ensureStatusColumn();
+
+      const rows = await this.tenant.query(
+        `SELECT id, recommendations_json, overall_assessment, risk_notes,
+                response_time_ms, status, error_message, created_at
+         FROM ai_recommendations
+         ORDER BY created_at DESC
+         LIMIT 1`,
+      );
+
+      if (!rows || rows.length === 0) return null;
+
+      const row = rows[0];
+      const status = row.status || 'complete';
+
+      // If still processing, return processing status
+      if (status === 'processing') {
+        return {
+          id: row.id,
+          recommendations: [],
+          overall_assessment: '',
+          risk_notes: [],
+          response_time_ms: 0,
+          created_at: row.created_at,
+          status: 'processing',
+          last_failed: false,
+        };
+      }
+
+      // If latest attempt failed, return the last successful result with last_failed flag
+      if (status === 'error') {
+        const lastGood = await this.tenant.query(
+          `SELECT id, recommendations_json, overall_assessment, risk_notes,
+                  response_time_ms, created_at
+           FROM ai_recommendations
+           WHERE status = 'complete'
+           ORDER BY created_at DESC
+           LIMIT 1`,
+        );
+
+        if (lastGood?.length) {
+          const goodRow = lastGood[0];
+          const recData = goodRow.recommendations_json || {};
+          return {
+            id: goodRow.id,
+            recommendations: recData.recommendations || [],
+            overall_assessment: goodRow.overall_assessment || recData.overall_assessment || '',
+            risk_notes: goodRow.risk_notes || recData.risk_notes || [],
+            response_time_ms: goodRow.response_time_ms || 0,
+            created_at: goodRow.created_at,
+            status: 'complete',
+            last_failed: true,
+            error_message: row.error_message,
+          };
+        }
+
+        // No previous good result — return error state
+        return {
+          id: row.id,
+          recommendations: [],
+          overall_assessment: row.error_message || 'AI analysis failed. Please try again.',
+          risk_notes: [],
+          response_time_ms: 0,
+          created_at: row.created_at,
+          status: 'error',
+          last_failed: true,
+          error_message: row.error_message,
+        };
+      }
+
+      // Complete — return the data normally
+      const recData = row.recommendations_json || {};
+      return {
+        id: row.id,
+        recommendations: recData.recommendations || [],
+        overall_assessment: row.overall_assessment || recData.overall_assessment || '',
+        risk_notes: row.risk_notes || recData.risk_notes || [],
+        response_time_ms: row.response_time_ms || 0,
+        created_at: row.created_at,
+        status: 'complete',
+        last_failed: false,
+      };
+    } catch (err: any) {
+      // Table might not exist yet (pre-migration tenants)
+      this.logger.warn(`Could not load saved recommendations: ${err.message}`);
+      return null;
+    }
+  }
+
+  /**
+   * Save a 'processing' placeholder record and return its ID.
+   */
+  private async saveProcessingRecord(userId?: string): Promise<string> {
+    await this.ensureStatusColumn();
+    const rows = await this.tenant.query(
+      `INSERT INTO ai_recommendations
+       (recommendations_json, overall_assessment, risk_notes, requested_by, status)
+       VALUES ('{}', '', '[]', $1, 'processing')
+       RETURNING id`,
+      [userId || null],
+    );
+    return rows[0].id;
+  }
+
+  /**
+   * Update a processing record with completed results.
+   */
+  private async updateRecommendationComplete(
+    jobId: string,
+    aiResponse: AIResponse,
+    userId: string | undefined,
+    elapsed: number,
+  ): Promise<void> {
+    try {
+      await this.tenant.query(
+        `UPDATE ai_recommendations
+         SET recommendations_json = $1,
+             overall_assessment = $2,
+             risk_notes = $3,
+             response_time_ms = $4,
+             status = 'complete'
+         WHERE id = $5`,
+        [
+          JSON.stringify(aiResponse),
+          aiResponse.overall_assessment || '',
+          JSON.stringify(aiResponse.risk_notes || []),
+          elapsed,
+          jobId,
+        ],
+      );
+    } catch (err: any) {
+      this.logger.warn(`Could not update recommendation ${jobId}: ${err.message}`);
+    }
+  }
+
+  /**
+   * Update a processing record with error status.
+   */
+  private async updateRecommendationError(jobId: string, errorMessage: string): Promise<void> {
+    try {
+      await this.tenant.query(
+        `UPDATE ai_recommendations
+         SET status = 'error',
+             error_message = $1
+         WHERE id = $2`,
+        [errorMessage, jobId],
+      );
+    } catch (err: any) {
+      this.logger.warn(`Could not update recommendation error ${jobId}: ${err.message}`);
+    }
+  }
+
+  /**
+   * Trigger AI recommendations asynchronously.
+   * Saves a 'processing' record, starts the AI work in the background, and returns immediately.
+   * The TenantService instance remains alive via closure reference for the duration of the background work.
+   */
+  async triggerAIRecommendations(userId?: string, orgId?: string): Promise<{ status: string; message: string }> {
+    const jobId = await this.saveProcessingRecord(userId);
+    this.logger.log(`AI recommendation triggered (job ${jobId}), starting background processing...`);
+
+    // Fire-and-forget — the Promise keeps this service instance (and TenantService) alive
+    this.runBackgroundRecommendations(jobId, userId, orgId).catch((err) => {
+      this.logger.error(`Background AI recommendation failed (job ${jobId}): ${err.message}`);
+    });
+
+    return {
+      status: 'processing',
+      message: 'AI analysis has been started. You can navigate away safely — results will appear when ready.',
+    };
+  }
+
+  /**
+   * Run the full AI recommendation pipeline in the background.
+   */
+  private async runBackgroundRecommendations(jobId: string, userId?: string, orgId?: string): Promise<void> {
+    try {
+      const startTime = Date.now();
+
+      const [snapshot, allRates, monthlyForecast] = await Promise.all([
+        this.getFinancialSnapshot(),
+        this.getMarketRates(),
+        this.getMonthlyForecast(),
+      ]);
+
+      this.debug('background_snapshot_summary', {
+        job_id: jobId,
+        operating_cash: snapshot.summary.operating_cash,
+        reserve_cash: snapshot.summary.reserve_cash,
+        total_all: snapshot.summary.total_all,
+        investment_accounts: snapshot.investment_accounts.length,
+      });
+
+      const messages = this.buildPromptMessages(snapshot, allRates, monthlyForecast);
+      const aiResponse = await this.callAI(messages);
+      const elapsed = Date.now() - startTime;
+
+      this.debug('background_final_response', {
+        job_id: jobId,
+        recommendation_count: aiResponse.recommendations.length,
+        has_assessment: !!aiResponse.overall_assessment,
+        elapsed_ms: elapsed,
+      });
+
+      // Check if the AI returned a graceful error (empty recommendations with error message)
+      const isGracefulError = aiResponse.recommendations.length === 0 &&
+        (aiResponse.overall_assessment?.includes('Unable to generate') ||
+         aiResponse.overall_assessment?.includes('invalid response'));
+
+      if (isGracefulError) {
+        await this.updateRecommendationError(jobId, aiResponse.overall_assessment);
+      } else {
+        await this.updateRecommendationComplete(jobId, aiResponse, userId, elapsed);
+      }
+
+      // Log AI usage (fire-and-forget)
+      this.logAIUsage(userId, orgId, aiResponse, elapsed).catch(() => {});
+
+      this.logger.log(`Background AI recommendation completed (job ${jobId}) in ${elapsed}ms`);
+    } catch (err: any) {
+      this.logger.error(`Background AI recommendation error (job ${jobId}): ${err.message}`);
+      await this.updateRecommendationError(jobId, err.message);
+    }
+  }
+
+  /**
+   * Save AI recommendation result to tenant schema.
+   * @deprecated Use triggerAIRecommendations() for async flow instead
+   */
+  private async saveRecommendation(aiResponse: AIResponse, userId: string | undefined, elapsed: number): Promise<void> {
+    try {
+      await this.ensureStatusColumn();
+      await this.tenant.query(
+        `INSERT INTO ai_recommendations
+         (recommendations_json, overall_assessment, risk_notes, requested_by, response_time_ms, status)
+         VALUES ($1, $2, $3, $4, $5, 'complete')`,
+        [
+          JSON.stringify(aiResponse),
+          aiResponse.overall_assessment || '',
+          JSON.stringify(aiResponse.risk_notes || []),
+          userId || null,
+          elapsed,
+        ],
+      );
+    } catch (err: any) {
+      // Non-critical — don't let storage failure break recommendations
+      this.logger.warn(`Could not save recommendation: ${err.message}`);
+    }
+  }
+
   /**
    * Orchestrate the AI recommendation flow:
    * 1. Gather all financial data (tenant-scoped)
-   * 2. Fetch CD rates (shared schema)
+   * 2. Fetch all market rates (shared schema)
    * 3. Build the prompt with all context
    * 4. Call the AI API
    * 5. Parse and return structured recommendations
+   * 6. Save to tenant storage for future retrieval
    */
   async getAIRecommendations(userId?: string, orgId?: string): Promise<AIResponse> {
     this.debug('getAIRecommendations', 'Starting AI recommendation flow');
     const startTime = Date.now();
 
-    const [snapshot, cdRates, monthlyForecast] = await Promise.all([
+    const [snapshot, allRates, monthlyForecast] = await Promise.all([
       this.getFinancialSnapshot(),
-      this.getCdRates(),
+      this.getMarketRates(),
       this.getMonthlyForecast(),
     ]);
 
@@ -183,11 +507,13 @@ export class InvestmentPlanningService {
       investment_accounts: snapshot.investment_accounts.length,
       budgets: snapshot.budgets.length,
       projects: snapshot.projects.length,
-      cd_rates: cdRates.length,
+      cd_rates: allRates.cd.length,
+      money_market_rates: allRates.money_market.length,
+      savings_rates: allRates.high_yield_savings.length,
       forecast_months: monthlyForecast.datapoints.length,
     });
 
-    const messages = this.buildPromptMessages(snapshot, cdRates, monthlyForecast);
+    const messages = this.buildPromptMessages(snapshot, allRates, monthlyForecast);
     const aiResponse = await this.callAI(messages);
     const elapsed = Date.now() - startTime;
 
@@ -197,6 +523,9 @@ export class InvestmentPlanningService {
       risk_notes_count: aiResponse.risk_notes?.length || 0,
     });
 
+    // Save recommendation to tenant storage (fire-and-forget)
+    this.saveRecommendation(aiResponse, userId, elapsed).catch(() => {});
+
     // Log AI usage to shared.ai_recommendation_log (fire-and-forget)
     this.logAIUsage(userId, orgId, aiResponse, elapsed).catch(() => {});
 
@@ -345,9 +674,6 @@ export class InvestmentPlanningService {
 
   /**
    * Build a 12-month forward cash flow forecast for the AI.
-   * Mirrors the logic from ReportsService.getCashFlowForecast() but streamlined
-   * for AI context. Includes: assessment income schedule (regular + special),
-   * monthly budget income/expenses, investment maturities, and capital project costs.
    */
   private async getMonthlyForecast() {
     const now = new Date();
@@ -551,7 +877,11 @@ export class InvestmentPlanningService {
 
   // ── Private: AI Prompt Construction ──
 
-  private buildPromptMessages(snapshot: any, cdRates: CdRate[], monthlyForecast: any) {
+  private buildPromptMessages(
+    snapshot: any,
+    allRates: { cd: MarketRate[]; money_market: MarketRate[]; high_yield_savings: MarketRate[] },
+    monthlyForecast: any,
+  ) {
     const { summary, investment_accounts, budgets, projects, cash_flow_context } = snapshot;
     const today = new Date().toISOString().split('T')[0];
 
@@ -564,8 +894,10 @@ CRITICAL RULES:
 4. CD laddering is the preferred strategy for reserve funds — it balances yield with regular liquidity access.
 5. Operating funds should remain highly liquid (money market or high-yield savings only).
 6. Respect the separation between operating funds and reserve funds. Never suggest commingling.
-7. Base your recommendations ONLY on the available CD rates and instruments provided. Do not reference rates or banks not in the provided data.
+7. Base your recommendations ONLY on the available market rates (CDs, Money Market, High Yield Savings) provided. Do not reference rates or banks not in the provided data.
 8. CRITICAL: Use the 12-MONTH CASH FLOW FORECAST to understand future liquidity. The forecast includes projected income (regular assessments AND special assessments collected from homeowners), budgeted expenses, investment maturities, and capital project costs. Do NOT flag liquidity shortfalls if the forecast shows sufficient income arriving before the expense is due.
+9. When recommending money market or high yield savings accounts, focus on their liquidity advantages for operating funds. When recommending CDs, focus on their higher yields for longer-term reserve fund placement.
+10. Compare current account rates against available market rates. If better rates are available, suggest specific moves with the potential additional interest income that could be earned.
 
 RESPONSE FORMAT:
 Respond with ONLY valid JSON (no markdown, no code fences) matching this exact schema:
@@ -581,15 +913,30 @@ Respond with ONLY valid JSON (no markdown, no code fences) matching this exact s
       "suggested_amount": 50000.00,
       "suggested_term": "12 months",
       "suggested_rate": 4.50,
-      "bank_name": "Bank name from CD rates (if applicable)",
-      "rationale": "Financial reasoning for why this makes sense"
+      "bank_name": "Bank name from market rates (if applicable)",
+      "rationale": "Financial reasoning for why this makes sense",
+      "components": [
+        {
+          "label": "Component label (e.g. '6-Month CD at Marcus')",
+          "amount": 6600.00,
+          "term_months": 6,
+          "rate": 4.05,
+          "bank_name": "Marcus",
+          "investment_type": "cd"
+        }
+      ]
     }
   ],
   "overall_assessment": "2-3 sentence overview of the HOA's current investment position and opportunities",
   "risk_notes": ["Array of risk items or concerns to flag for the board"]
 }
 
-IMPORTANT: Provide 3-7 actionable recommendations. Prioritize high-priority items (liquidity risks, maturing investments) before optimization opportunities. Include specific dollar amounts wherever possible.`;
+IMPORTANT ABOUT COMPONENTS:
+- For cd_ladder recommendations, you MUST include a "components" array with each individual CD as a separate component. Each component should have its own label, amount, term_months, rate, and bank_name. The suggested_amount should be the total of all component amounts.
+- For other multi-part strategies (e.g. splitting funds across multiple accounts), also include a "components" array.
+- For simple single-investment recommendations, omit the "components" field entirely.
+
+IMPORTANT: Provide 3-7 actionable recommendations. Prioritize high-priority items (liquidity risks, maturing investments) before optimization opportunities. Include specific dollar amounts wherever possible. When there are opportunities for better rates on existing positions, quantify the additional annual interest that could be earned.`;
 
     // Build the data context for the user prompt
     const investmentsList = investment_accounts.length === 0
@@ -616,11 +963,18 @@ IMPORTANT: Provide 3-7 actionable recommendations. Prioritize high-priority item
           `- ${b.fund_type} ${b.account_type}: $${parseFloat(b.annual_total).toFixed(2)}/yr (~$${(parseFloat(b.annual_total) / 12).toFixed(2)}/mo)`,
         ).join('\n');
 
-    const cdRateLines = cdRates.length === 0
-      ? 'No CD rate data available. Rate fetcher may not have been run yet.'
-      : cdRates.map((r: CdRate) =>
-          `- ${r.bank_name} | APY: ${parseFloat(String(r.apy)).toFixed(2)}% | Term: ${r.term} | Min Deposit: ${r.min_deposit ? '$' + parseFloat(String(r.min_deposit)).toLocaleString() : 'N/A'}`,
-        ).join('\n');
+    // Format market rates by type
+    const formatRates = (rates: MarketRate[], typeLabel: string): string => {
+      if (rates.length === 0) return `No ${typeLabel} rate data available. Rate fetcher may not have been run yet.`;
+      return rates.map((r: MarketRate) => {
+        const termStr = r.term !== 'N/A' ? ` | Term: ${r.term}` : '';
+        return `- ${r.bank_name} | APY: ${parseFloat(String(r.apy)).toFixed(2)}%${termStr} | Min Deposit: ${r.min_deposit ? '$' + parseFloat(String(r.min_deposit)).toLocaleString() : 'N/A'}`;
+      }).join('\n');
+    };
+
+    const cdRateLines = formatRates(allRates.cd, 'CD');
+    const moneyMarketLines = formatRates(allRates.money_market, 'Money Market');
+    const savingsRateLines = formatRates(allRates.high_yield_savings, 'High Yield Savings');
 
     // Format assessment schedule showing regular + special
     const assessmentScheduleLines = (monthlyForecast.assessment_schedule || []).length === 0
@@ -679,15 +1033,25 @@ ${projectLines}
 This forecast shows month-by-month projected balances factoring in ALL income (regular assessments, special assessments, budgeted income), ALL expenses (budgeted expenses, capital project costs), and investment maturities.
 ${forecastLines}
 
-=== AVAILABLE CD RATES (Market Data) ===
+=== AVAILABLE MARKET RATES ===
+
+--- CD Rates ---
 ${cdRateLines}
 
+--- Money Market Rates ---
+${moneyMarketLines}
+
+--- High Yield Savings Rates ---
+${savingsRateLines}
+
 Based on this complete financial picture INCLUDING the 12-month cash flow forecast, provide your investment recommendations. Consider:
-1. Is there excess cash that could earn better returns in CDs?
+1. Is there excess cash that could earn better returns in CDs, money market accounts, or high-yield savings?
 2. Are any current investments maturing soon that need reinvestment planning?
 3. Is the liquidity position adequate for upcoming expenses and projects? USE THE FORECAST to check — if income (including special assessments) arrives before expenses are due, the position may be adequate even if current cash seems low.
 4. Would a CD ladder strategy improve the yield while maintaining access to funds?
-5. Are operating and reserve funds properly separated in the investment strategy?`;
+5. Are operating and reserve funds properly separated in the investment strategy?
+6. Could any current money market or savings accounts earn better rates at a different bank? Quantify the potential additional annual interest.
+7. For operating funds that need to stay liquid, are money market or high-yield savings accounts being used optimally?`;
 
     return [
       { role: 'system', content: systemPrompt },
@@ -754,7 +1118,7 @@ Based on this complete financial picture INCLUDING the 12-month cash flow foreca
             'Content-Type': 'application/json',
             'Content-Length': Buffer.byteLength(bodyString, 'utf-8'),
           },
-          timeout: 180000, // 3 minute timeout
+          timeout: 600000, // 10 minute timeout
         };
 
         const req = https.request(options, (res) => {
@@ -768,7 +1132,7 @@ Based on this complete financial picture INCLUDING the 12-month cash flow foreca
         req.on('error', (err) => reject(err));
         req.on('timeout', () => {
           req.destroy();
-          reject(new Error(`Request timed out after 180s`));
+          reject(new Error(`Request timed out after 600s`));
         });
 
         req.write(bodyString);

backend/src/modules/invoices/invoices.controller.ts

@@ -16,6 +16,11 @@ export class InvoicesController {
   @Get(':id')
   findOne(@Param('id') id: string) { return this.invoicesService.findOne(id); }
 
+  @Post('generate-preview')
+  generatePreview(@Body() dto: { month: number; year: number }) {
+    return this.invoicesService.generatePreview(dto);
+  }
+
   @Post('generate-bulk')
   generateBulk(@Body() dto: { month: number; year: number }, @Request() req: any) {
     return this.invoicesService.generateBulk(dto, req.user.sub);

backend/src/modules/invoices/invoices.service.ts

@@ -1,33 +1,135 @@
 import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
 import { TenantService } from '../../database/tenant.service';
 
+const MONTH_NAMES = [
+  '', 'January', 'February', 'March', 'April', 'May', 'June',
+  'July', 'August', 'September', 'October', 'November', 'December',
+];
+
+const MONTH_ABBREV = [
+  '', 'Jan', 'Feb', 'Mar', 'Apr', 'May', 'Jun',
+  'Jul', 'Aug', 'Sep', 'Oct', 'Nov', 'Dec',
+];
+
 @Injectable()
 export class InvoicesService {
   constructor(private tenant: TenantService) {}
 
   async findAll() {
     return this.tenant.query(`
-      SELECT i.*, u.unit_number,
+      SELECT i.*, u.unit_number, u.owner_name, ag.name as assessment_group_name, ag.frequency,
         (i.amount - i.amount_paid) as balance_due
       FROM invoices i
       JOIN units u ON u.id = i.unit_id
+      LEFT JOIN assessment_groups ag ON ag.id = i.assessment_group_id
       ORDER BY i.invoice_date DESC, i.invoice_number DESC
     `);
   }
 
   async findOne(id: string) {
     const rows = await this.tenant.query(`
-      SELECT i.*, u.unit_number FROM invoices i
+      SELECT i.*, u.unit_number, u.owner_name FROM invoices i
       JOIN units u ON u.id = i.unit_id WHERE i.id = $1`, [id]);
     if (!rows.length) throw new NotFoundException('Invoice not found');
     return rows[0];
   }
 
-  async generateBulk(dto: { month: number; year: number }, userId: string) {
-    const units = await this.tenant.query(
-      `SELECT * FROM units WHERE status = 'active' AND monthly_assessment > 0`,
+  /**
+   * Calculate billing period based on frequency and the billing month.
+   */
+  private calculatePeriod(frequency: string, month: number, year: number): { start: string; end: string; description: string } {
+    switch (frequency) {
+      case 'quarterly': {
+        // Period covers 3 months starting from the billing month
+        const startDate = new Date(year, month - 1, 1);
+        const endDate = new Date(year, month + 2, 0); // last day of month+2
+        const endMonth = month + 2 > 12 ? month + 2 - 12 : month + 2;
+        const quarter = Math.ceil(month / 3);
+        return {
+          start: startDate.toISOString().split('T')[0],
+          end: endDate.toISOString().split('T')[0],
+          description: `Q${quarter} ${year} Assessment (${MONTH_ABBREV[month]}-${MONTH_ABBREV[endMonth]})`,
+        };
+      }
+      case 'annual': {
+        const startDate = new Date(year, 0, 1);
+        const endDate = new Date(year, 11, 31);
+        return {
+          start: startDate.toISOString().split('T')[0],
+          end: endDate.toISOString().split('T')[0],
+          description: `Annual Assessment ${year}`,
+        };
+      }
+      default: { // monthly
+        const startDate = new Date(year, month - 1, 1);
+        const endDate = new Date(year, month, 0); // last day of month
+        return {
+          start: startDate.toISOString().split('T')[0],
+          end: endDate.toISOString().split('T')[0],
+          description: `Monthly Assessment - ${MONTH_NAMES[month]} ${year}`,
+        };
+      }
+    }
+  }
+
+  /**
+   * Preview which groups/units will be billed for a given month/year.
+   */
+  async generatePreview(dto: { month: number; year: number }) {
+    const allGroups = await this.tenant.query(
+      `SELECT ag.*, (SELECT COUNT(*) FROM units u WHERE u.assessment_group_id = ag.id AND u.status = 'active') as active_units
+       FROM assessment_groups ag WHERE ag.is_active = true ORDER BY ag.name`,
     );
-    if (!units.length) throw new BadRequestException('No active units with assessments found');
+
+    const groups = allGroups.map((g: any) => {
+      const dueMonths: number[] = g.due_months || [1,2,3,4,5,6,7,8,9,10,11,12];
+      const isBillingMonth = dueMonths.includes(dto.month);
+      const activeUnits = parseInt(g.active_units || '0');
+      const totalAmount = isBillingMonth
+        ? (parseFloat(g.regular_assessment) + parseFloat(g.special_assessment || '0')) * activeUnits
+        : 0;
+      const period = this.calculatePeriod(g.frequency || 'monthly', dto.month, dto.year);
+
+      return {
+        id: g.id,
+        name: g.name,
+        frequency: g.frequency || 'monthly',
+        due_months: dueMonths,
+        active_units: activeUnits,
+        regular_assessment: g.regular_assessment,
+        special_assessment: g.special_assessment,
+        is_billing_month: isBillingMonth,
+        total_amount: totalAmount,
+        period_description: period.description,
+      };
+    });
+
+    const billableGroups = groups.filter((g: any) => g.is_billing_month && g.active_units > 0);
+    const totalInvoices = billableGroups.reduce((sum: number, g: any) => sum + g.active_units, 0);
+    const totalAmount = billableGroups.reduce((sum: number, g: any) => sum + g.total_amount, 0);
+
+    return {
+      month: dto.month,
+      year: dto.year,
+      month_name: MONTH_NAMES[dto.month],
+      groups,
+      summary: { total_groups_billing: billableGroups.length, total_invoices: totalInvoices, total_amount: totalAmount },
+    };
+  }
+
+  /**
+   * Generate invoices for all assessment groups where the given month is a billing month.
+   */
+  async generateBulk(dto: { month: number; year: number }, userId: string) {
+    // Get assessment groups where this month is a billing month
+    const groups = await this.tenant.query(
+      `SELECT * FROM assessment_groups WHERE is_active = true AND $1 = ANY(due_months)`,
+      [dto.month],
+    );
+
+    if (!groups.length) {
+      throw new BadRequestException(`No assessment groups have billing scheduled for ${MONTH_NAMES[dto.month]}`);
+    }
 
     // Get or create fiscal period
     let fp = await this.tenant.query(
@@ -41,9 +143,32 @@ export class InvoicesService {
     }
     const fiscalPeriodId = fp[0].id;
 
-    const invoiceDate = new Date(dto.year, dto.month - 1, 1);
-    const dueDate = new Date(dto.year, dto.month - 1, 15);
+    // Look up GL accounts once
+    const arAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '1200'`);
+    const incomeAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '4000'`);
+
     let created = 0;
+    const groupResults: any[] = [];
+
+    for (const group of groups) {
+      // Get active units in this assessment group
+      const units = await this.tenant.query(
+        `SELECT * FROM units WHERE status = 'active' AND assessment_group_id = $1`,
+        [group.id],
+      );
+
+      if (!units.length) continue;
+
+      const frequency = group.frequency || 'monthly';
+      const period = this.calculatePeriod(frequency, dto.month, dto.year);
+      const dueDay = Math.min(group.due_day || 1, 28);
+      const invoiceDate = new Date(dto.year, dto.month - 1, 1);
+      const dueDate = new Date(dto.year, dto.month - 1, dueDay);
+
+      // Use the group's assessment amount (full period amount, not monthly equivalent)
+      const assessmentAmount = parseFloat(group.regular_assessment) + parseFloat(group.special_assessment || '0');
+
+      let groupCreated = 0;
 
       for (const unit of units) {
         const invNum = `INV-${dto.year}${String(dto.month).padStart(2, '0')}-${unit.unit_number}`;
@@ -54,19 +179,24 @@ export class InvoicesService {
         );
         if (existing.length) continue;
 
-      // Create the invoice
+        // Use unit-level override if set, otherwise use group amount
+        const unitAmount = unit.monthly_assessment && parseFloat(unit.monthly_assessment) > 0
+          ? (frequency === 'monthly'
+              ? parseFloat(unit.monthly_assessment)
+              : frequency === 'quarterly'
+                ? parseFloat(unit.monthly_assessment) * 3
+                : parseFloat(unit.monthly_assessment) * 12)
+          : assessmentAmount;
+
+        // Create the invoice with status 'pending' (no email sending capability)
         const inv = await this.tenant.query(
-        `INSERT INTO invoices (invoice_number, unit_id, invoice_date, due_date, invoice_type, description, amount, status)
-         VALUES ($1, $2, $3, $4, 'regular_assessment', $5, $6, 'sent') RETURNING id`,
+          `INSERT INTO invoices (invoice_number, unit_id, invoice_date, due_date, invoice_type, description, amount, status, period_start, period_end, assessment_group_id)
+           VALUES ($1, $2, $3, $4, 'regular_assessment', $5, $6, 'pending', $7, $8, $9) RETURNING id`,
           [invNum, unit.id, invoiceDate.toISOString().split('T')[0], dueDate.toISOString().split('T')[0],
-         `Monthly assessment - ${new Date(dto.year, dto.month - 1).toLocaleString('default', { month: 'long', year: 'numeric' })}`,
-         unit.monthly_assessment],
+           period.description, unitAmount, period.start, period.end, group.id],
         );
 
         // Create journal entry: DR Accounts Receivable, CR Assessment Income
-      const arAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '1200'`);
-      const incomeAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '4000'`);
-
         if (arAccount.length && incomeAccount.length) {
           const je = await this.tenant.query(
             `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, source_type, source_id, is_posted, posted_at, created_by)
@@ -75,16 +205,25 @@ export class InvoicesService {
           );
           await this.tenant.query(
             `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, $3, 0), ($1, $4, 0, $3)`,
-          [je[0].id, arAccount[0].id, unit.monthly_assessment, incomeAccount[0].id],
+            [je[0].id, arAccount[0].id, unitAmount, incomeAccount[0].id],
           );
           await this.tenant.query(
             `UPDATE invoices SET journal_entry_id = $1 WHERE id = $2`, [je[0].id, inv[0].id],
           );
         }
         created++;
+        groupCreated++;
       }
 
-    return { created, month: dto.month, year: dto.year };
+      groupResults.push({
+        group_name: group.name,
+        frequency,
+        period: period.description,
+        invoices_created: groupCreated,
+      });
+    }
+
+    return { created, month: dto.month, year: dto.year, groups: groupResults };
   }
 
   async applyLateFees(dto: { grace_period_days: number; late_fee_amount: number }, userId: string) {
@@ -95,7 +234,7 @@ export class InvoicesService {
     const overdue = await this.tenant.query(`
       SELECT i.*, u.unit_number FROM invoices i
       JOIN units u ON u.id = i.unit_id
-      WHERE i.status IN ('sent', 'partial') AND i.due_date < $1
+      WHERE i.status IN ('pending', 'partial') AND i.due_date < $1
         AND NOT EXISTS (
           SELECT 1 FROM invoices lf WHERE lf.unit_id = i.unit_id
           AND lf.invoice_type = 'late_fee' AND lf.description LIKE '%' || i.invoice_number || '%'
@@ -109,7 +248,7 @@ export class InvoicesService {
       const lfNum = `LF-${inv.invoice_number}`;
       await this.tenant.query(
         `INSERT INTO invoices (invoice_number, unit_id, invoice_date, due_date, invoice_type, description, amount, status)
-         VALUES ($1, $2, CURRENT_DATE, CURRENT_DATE + INTERVAL '15 days', 'late_fee', $3, $4, 'sent')`,
+         VALUES ($1, $2, CURRENT_DATE, CURRENT_DATE + INTERVAL '15 days', 'late_fee', $3, $4, 'pending')`,
         [lfNum, inv.unit_id, `Late fee for invoice ${inv.invoice_number}`, dto.late_fee_amount],
       );
       applied++;

backend/src/modules/journal-entries/journal-entries.service.ts

@@ -13,6 +13,16 @@ export class JournalEntriesService {
   async findAll(filters: { from?: string; to?: string; accountId?: string; type?: string }) {
     let sql = `
       SELECT je.*,
+        CASE
+          WHEN SUM(CASE WHEN a.account_type IN ('income','expense') THEN 1 ELSE 0 END) > 0
+          THEN COALESCE(SUM(CASE WHEN a.account_type IN ('income','expense') THEN jel.debit ELSE 0 END), 0)
+          ELSE COALESCE(SUM(jel.debit), 0)
+        END as total_debit,
+        CASE
+          WHEN SUM(CASE WHEN a.account_type IN ('income','expense') THEN 1 ELSE 0 END) > 0
+          THEN COALESCE(SUM(CASE WHEN a.account_type IN ('income','expense') THEN jel.credit ELSE 0 END), 0)
+          ELSE COALESCE(SUM(jel.credit), 0)
+        END as total_credit,
         json_agg(json_build_object(
           'id', jel.id, 'account_id', jel.account_id,
           'debit', jel.debit, 'credit', jel.credit, 'memo', jel.memo,

backend/src/modules/onboarding/onboarding.controller.ts

@@ -0,0 +1,31 @@
+import { Controller, Get, Patch, Body, UseGuards, Request, BadRequestException } from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+import { OnboardingService } from './onboarding.service';
+
+@ApiTags('onboarding')
+@Controller('onboarding')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class OnboardingController {
+  constructor(private onboardingService: OnboardingService) {}
+
+  @Get('progress')
+  @ApiOperation({ summary: 'Get onboarding progress for current org' })
+  @AllowViewer()
+  async getProgress(@Request() req: any) {
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    return this.onboardingService.getProgress(orgId);
+  }
+
+  @Patch('progress')
+  @ApiOperation({ summary: 'Mark an onboarding step as complete' })
+  async markStep(@Request() req: any, @Body() body: { step: string }) {
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    if (!body.step) throw new BadRequestException('step is required');
+    return this.onboardingService.markStepComplete(orgId, body.step);
+  }
+}

backend/src/modules/onboarding/onboarding.module.ts

@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { OnboardingService } from './onboarding.service';
+import { OnboardingController } from './onboarding.controller';
+
+@Module({
+  controllers: [OnboardingController],
+  providers: [OnboardingService],
+  exports: [OnboardingService],
+})
+export class OnboardingModule {}

backend/src/modules/onboarding/onboarding.service.ts

@@ -0,0 +1,79 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+
+const REQUIRED_STEPS = ['profile', 'workspace', 'invite_member', 'first_workflow'];
+
+@Injectable()
+export class OnboardingService {
+  private readonly logger = new Logger(OnboardingService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  async getProgress(orgId: string) {
+    const rows = await this.dataSource.query(
+      `SELECT completed_steps, completed_at, updated_at
+       FROM shared.onboarding_progress
+       WHERE organization_id = $1`,
+      [orgId],
+    );
+
+    if (rows.length === 0) {
+      // Create a fresh record
+      await this.dataSource.query(
+        `INSERT INTO shared.onboarding_progress (organization_id)
+         VALUES ($1) ON CONFLICT DO NOTHING`,
+        [orgId],
+      );
+      return { completedSteps: [], completedAt: null, requiredSteps: REQUIRED_STEPS };
+    }
+
+    return {
+      completedSteps: rows[0].completed_steps || [],
+      completedAt: rows[0].completed_at,
+      requiredSteps: REQUIRED_STEPS,
+    };
+  }
+
+  async markStepComplete(orgId: string, step: string) {
+    // Add step to array (using array_append with dedup)
+    await this.dataSource.query(
+      `INSERT INTO shared.onboarding_progress (organization_id, completed_steps, updated_at)
+       VALUES ($1, ARRAY[$2::text], NOW())
+       ON CONFLICT (organization_id)
+       DO UPDATE SET
+         completed_steps = CASE
+           WHEN $2 = ANY(onboarding_progress.completed_steps) THEN onboarding_progress.completed_steps
+           ELSE array_append(onboarding_progress.completed_steps, $2::text)
+         END,
+         updated_at = NOW()`,
+      [orgId, step],
+    );
+
+    // Check if all required steps are done
+    const rows = await this.dataSource.query(
+      `SELECT completed_steps FROM shared.onboarding_progress WHERE organization_id = $1`,
+      [orgId],
+    );
+
+    const completedSteps = rows[0]?.completed_steps || [];
+    const allDone = REQUIRED_STEPS.every((s) => completedSteps.includes(s));
+
+    if (allDone) {
+      await this.dataSource.query(
+        `UPDATE shared.onboarding_progress SET completed_at = NOW() WHERE organization_id = $1 AND completed_at IS NULL`,
+        [orgId],
+      );
+    }
+
+    return this.getProgress(orgId);
+  }
+
+  async resetProgress(orgId: string) {
+    await this.dataSource.query(
+      `UPDATE shared.onboarding_progress SET completed_steps = '{}', completed_at = NULL, updated_at = NOW()
+       WHERE organization_id = $1`,
+      [orgId],
+    );
+    return this.getProgress(orgId);
+  }
+}

backend/src/modules/organizations/organizations.controller.ts

@@ -1,4 +1,4 @@
-import { Controller, Post, Get, Put, Delete, Body, Param, UseGuards, Request, ForbiddenException } from '@nestjs/common';
+import { Controller, Post, Get, Put, Patch, Delete, Body, Param, UseGuards, Request, ForbiddenException } from '@nestjs/common';
 import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
 import { OrganizationsService } from './organizations.service';
 import { CreateOrganizationDto } from './dto/create-organization.dto';
@@ -23,6 +23,13 @@ export class OrganizationsController {
     return this.orgService.findByUser(req.user.sub);
   }
 
+  @Patch('settings')
+  @ApiOperation({ summary: 'Update settings for the current organization' })
+  async updateSettings(@Request() req: any, @Body() body: Record<string, any>) {
+    this.requireTenantAdmin(req);
+    return this.orgService.updateSettings(req.user.orgId, body);
+  }
+
   // ── Org Member Management ──
 
   private requireTenantAdmin(req: any) {

backend/src/modules/organizations/organizations.service.ts

@@ -1,20 +1,24 @@
-import { Injectable, ConflictException, BadRequestException, NotFoundException } from '@nestjs/common';
+import { Injectable, ConflictException, BadRequestException, NotFoundException, Logger } from '@nestjs/common';
 import { InjectRepository } from '@nestjs/typeorm';
 import { Repository } from 'typeorm';
 import { Organization } from './entities/organization.entity';
 import { UserOrganization } from './entities/user-organization.entity';
 import { TenantSchemaService } from '../../database/tenant-schema.service';
 import { CreateOrganizationDto } from './dto/create-organization.dto';
+import { EmailService } from '../email/email.service';
 import * as bcrypt from 'bcryptjs';
 
 @Injectable()
 export class OrganizationsService {
+  private readonly logger = new Logger(OrganizationsService.name);
+
   constructor(
     @InjectRepository(Organization)
     private orgRepository: Repository<Organization>,
     @InjectRepository(UserOrganization)
     private userOrgRepository: Repository<UserOrganization>,
     private tenantSchemaService: TenantSchemaService,
+    private emailService: EmailService,
   ) {}
 
   async create(dto: CreateOrganizationDto, userId: string) {
@@ -78,6 +82,13 @@ export class OrganizationsService {
     return this.orgRepository.save(org);
   }
 
+  async updateSettings(id: string, settings: Record<string, any>) {
+    const org = await this.orgRepository.findOne({ where: { id } });
+    if (!org) throw new NotFoundException('Organization not found');
+    org.settings = { ...(org.settings || {}), ...settings };
+    return this.orgRepository.save(org);
+  }
+
   async findByUser(userId: string) {
     const memberships = await this.userOrgRepository.find({
       where: { userId, isActive: true },
@@ -117,12 +128,29 @@ export class OrganizationsService {
     return rows;
   }
 
+  private static readonly MEMBER_LIMIT_PLANS = ['starter', 'standard', 'professional'];
+  private static readonly MAX_MEMBERS = 5;
+
   async addMember(
     orgId: string,
     data: { email: string; firstName: string; lastName: string; password: string; role: string },
   ) {
     const dataSource = this.orgRepository.manager.connection;
 
+    // Enforce member limit for starter and professional plans
+    const org = await this.orgRepository.findOne({ where: { id: orgId } });
+    const planLevel = org?.planLevel || 'starter';
+    if (OrganizationsService.MEMBER_LIMIT_PLANS.includes(planLevel)) {
+      const activeMemberCount = await this.userOrgRepository.count({
+        where: { organizationId: orgId, isActive: true },
+      });
+      if (activeMemberCount >= OrganizationsService.MAX_MEMBERS) {
+        throw new BadRequestException(
+          `Your ${planLevel === 'starter' ? 'Starter' : 'Professional'} plan is limited to ${OrganizationsService.MAX_MEMBERS} user accounts. Please upgrade to Enterprise for unlimited members.`,
+        );
+      }
+    }
+
     // Check if user already exists
     let userRows = await dataSource.query(
       `SELECT id FROM shared.users WHERE email = $1`,
@@ -146,6 +174,14 @@ export class OrganizationsService {
         existing.role = data.role;
         return this.userOrgRepository.save(existing);
       }
+      // Update password for existing user being added to a new org
+      if (data.password) {
+        const passwordHash = await bcrypt.hash(data.password, 12);
+        await dataSource.query(
+          `UPDATE shared.users SET password_hash = $1 WHERE id = $2`,
+          [passwordHash, userId],
+        );
+      }
     } else {
       // Create new user
       const passwordHash = await bcrypt.hash(data.password, 12);
@@ -164,7 +200,23 @@ export class OrganizationsService {
       organizationId: orgId,
       role: data.role,
     });
-    return this.userOrgRepository.save(membership);
+    const saved = await this.userOrgRepository.save(membership);
+
+    // Send welcome email to the new member
+    try {
+      const org = await this.orgRepository.findOne({ where: { id: orgId } });
+      const orgName = org?.name || 'your organization';
+      await this.emailService.sendNewMemberWelcomeEmail(
+        data.email,
+        data.firstName,
+        orgName,
+      );
+    } catch (err) {
+      this.logger.warn(`Failed to send welcome email to ${data.email}: ${err}`);
+      // Don't fail the member addition if the email fails
+    }
+
+    return saved;
   }
 
   async updateMemberRole(orgId: string, membershipId: string, role: string) {

backend/src/modules/payments/payments.controller.ts

@@ -1,4 +1,4 @@
-import { Controller, Get, Post, Body, Param, UseGuards, Request } from '@nestjs/common';
+import { Controller, Get, Post, Put, Delete, Body, Param, UseGuards, Request } from '@nestjs/common';
 import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
 import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
 import { PaymentsService } from './payments.service';
@@ -18,4 +18,12 @@ export class PaymentsController {
 
   @Post()
   create(@Body() dto: any, @Request() req: any) { return this.paymentsService.create(dto, req.user.sub); }
+
+  @Put(':id')
+  update(@Param('id') id: string, @Body() dto: any, @Request() req: any) {
+    return this.paymentsService.update(id, dto, req.user.sub);
+  }
+
+  @Delete(':id')
+  delete(@Param('id') id: string) { return this.paymentsService.delete(id); }
 }

backend/src/modules/payments/payments.service.ts

@@ -74,17 +74,95 @@ export class PaymentsService {
       await this.tenant.query(`UPDATE payments SET journal_entry_id = $1 WHERE id = $2`, [je[0].id, payment[0].id]);
     }
 
-    // Update invoice if linked
+    // Update invoice if linked — use explicit cast to avoid PostgreSQL type inference error
     if (invoice) {
       const newPaid = parseFloat(invoice.amount_paid) + parseFloat(dto.amount);
       const invoiceAmt = parseFloat(invoice.amount);
       const newStatus = newPaid >= invoiceAmt ? 'paid' : 'partial';
       await this.tenant.query(
-        `UPDATE invoices SET amount_paid = $1, status = $2, paid_at = CASE WHEN $2 = 'paid' THEN NOW() ELSE paid_at END, updated_at = NOW() WHERE id = $3`,
-        [newPaid, newStatus, invoice.id],
+        `UPDATE invoices SET amount_paid = $1, status = $2::VARCHAR, paid_at = CASE WHEN $3::VARCHAR = 'paid' THEN NOW() ELSE paid_at END, updated_at = NOW() WHERE id = $4`,
+        [newPaid, newStatus, newStatus, invoice.id],
       );
     }
 
     return payment[0];
   }
+
+  async update(id: string, dto: any, userId: string) {
+    const existing = await this.findOne(id);
+
+    const sets: string[] = [];
+    const params: any[] = [];
+    let idx = 1;
+
+    if (dto.payment_date !== undefined) { sets.push(`payment_date = $${idx++}`); params.push(dto.payment_date); }
+    if (dto.amount !== undefined) { sets.push(`amount = $${idx++}`); params.push(dto.amount); }
+    if (dto.payment_method !== undefined) { sets.push(`payment_method = $${idx++}`); params.push(dto.payment_method); }
+    if (dto.reference_number !== undefined) { sets.push(`reference_number = $${idx++}`); params.push(dto.reference_number); }
+    if (dto.notes !== undefined) { sets.push(`notes = $${idx++}`); params.push(dto.notes); }
+
+    if (!sets.length) return this.findOne(id);
+
+    params.push(id);
+    await this.tenant.query(
+      `UPDATE payments SET ${sets.join(', ')} WHERE id = $${idx} RETURNING *`,
+      params,
+    );
+
+    // If amount changed and payment is linked to an invoice, recalculate invoice totals
+    if (dto.amount !== undefined && existing.invoice_id) {
+      await this.recalculateInvoice(existing.invoice_id);
+    }
+
+    return this.findOne(id);
+  }
+
+  async delete(id: string) {
+    const payment = await this.findOne(id);
+    const invoiceId = payment.invoice_id;
+
+    // Delete associated journal entry lines and journal entry
+    if (payment.journal_entry_id) {
+      await this.tenant.query('DELETE FROM journal_entry_lines WHERE journal_entry_id = $1', [payment.journal_entry_id]);
+      await this.tenant.query('DELETE FROM journal_entries WHERE id = $1', [payment.journal_entry_id]);
+    }
+
+    // Delete the payment
+    await this.tenant.query('DELETE FROM payments WHERE id = $1', [id]);
+
+    // Recalculate invoice totals if payment was linked
+    if (invoiceId) {
+      await this.recalculateInvoice(invoiceId);
+    }
+
+    return { success: true };
+  }
+
+  private async recalculateInvoice(invoiceId: string) {
+    // Sum all remaining payments for this invoice
+    const result = await this.tenant.query(
+      'SELECT COALESCE(SUM(amount), 0) as total_paid FROM payments WHERE invoice_id = $1',
+      [invoiceId],
+    );
+    const totalPaid = parseFloat(result[0].total_paid);
+
+    // Get the invoice amount
+    const inv = await this.tenant.query('SELECT amount FROM invoices WHERE id = $1', [invoiceId]);
+    if (!inv.length) return;
+
+    const invoiceAmt = parseFloat(inv[0].amount);
+    let newStatus: string;
+    if (totalPaid >= invoiceAmt) {
+      newStatus = 'paid';
+    } else if (totalPaid > 0) {
+      newStatus = 'partial';
+    } else {
+      newStatus = 'pending';
+    }
+
+    await this.tenant.query(
+      `UPDATE invoices SET amount_paid = $1, status = $2::VARCHAR, paid_at = CASE WHEN $3::VARCHAR = 'paid' THEN NOW() ELSE NULL END, updated_at = NOW() WHERE id = $4`,
+      [totalPaid, newStatus, newStatus, invoiceId],
+    );
+  }
 }

backend/src/modules/projects/projects.service.ts

@@ -7,7 +7,7 @@ export class ProjectsService {
 
   async findAll() {
     const projects = await this.tenant.query(
-      'SELECT * FROM projects WHERE is_active = true ORDER BY name',
+      'SELECT * FROM projects WHERE is_active = true ORDER BY planned_date NULLS LAST, target_year NULLS LAST, target_month NULLS LAST, name',
     );
     return this.computeFunding(projects);
   }
@@ -20,7 +20,7 @@ export class ProjectsService {
 
   async findForPlanning() {
     const projects = await this.tenant.query(
-      'SELECT * FROM projects WHERE is_active = true AND target_year IS NOT NULL ORDER BY target_year, target_month NULLS LAST, priority',
+      'SELECT * FROM projects WHERE is_active = true ORDER BY target_year NULLS LAST, target_month NULLS LAST, priority',
     );
     return this.computeFunding(projects);
   }
@@ -157,6 +157,9 @@ export class ProjectsService {
     const params: any[] = [];
     let idx = 1;
 
+    // Date columns must be null (not empty string) for PostgreSQL DATE type
+    const dateFields = new Set(['last_replacement_date', 'next_replacement_date', 'planned_date']);
+
     // Build dynamic SET clause
     const fields: [string, string][] = [
       ['name', 'name'], ['description', 'description'], ['category', 'category'],
@@ -175,7 +178,8 @@ export class ProjectsService {
     for (const [dtoKey, dbCol] of fields) {
       if (dto[dtoKey] !== undefined) {
         sets.push(`${dbCol} = $${idx++}`);
-        params.push(dto[dtoKey]);
+        const val = dateFields.has(dtoKey) && dto[dtoKey] === '' ? null : dto[dtoKey];
+        params.push(val);
       }
     }
 
@@ -276,7 +280,7 @@ export class ProjectsService {
     await this.findOne(id);
     const rows = await this.tenant.query(
       'UPDATE projects SET planned_date = $2, updated_at = NOW() WHERE id = $1 RETURNING *',
-      [id, planned_date],
+      [id, planned_date || null],
     );
     return rows[0];
   }

backend/src/modules/reports/reports.controller.ts

@@ -24,8 +24,16 @@ export class ReportsController {
   }
 
   @Get('cash-flow-sankey')
-  getCashFlowSankey(@Query('year') year?: string) {
-    return this.reportsService.getCashFlowSankey(parseInt(year || '') || new Date().getFullYear());
+  getCashFlowSankey(
+    @Query('year') year?: string,
+    @Query('source') source?: string,
+    @Query('fundType') fundType?: string,
+  ) {
+    return this.reportsService.getCashFlowSankey(
+      parseInt(year || '') || new Date().getFullYear(),
+      source || 'actuals',
+      fundType || 'all',
+    );
   }
 
   @Get('cash-flow')
@@ -66,4 +74,20 @@ export class ReportsController {
     const mo = Math.min(parseInt(months || '') || 24, 48);
     return this.reportsService.getCashFlowForecast(yr, mo);
   }
+
+  @Get('quarterly')
+  getQuarterlyFinancial(
+    @Query('year') year?: string,
+    @Query('quarter') quarter?: string,
+  ) {
+    const now = new Date();
+    const defaultYear = now.getFullYear();
+    // Default to last complete quarter
+    const currentQuarter = Math.ceil((now.getMonth() + 1) / 3);
+    const defaultQuarter = currentQuarter > 1 ? currentQuarter - 1 : 4;
+    const defaultQYear = currentQuarter > 1 ? defaultYear : defaultYear - 1;
+    const yr = parseInt(year || '') || defaultQYear;
+    const q = Math.min(Math.max(parseInt(quarter || '') || defaultQuarter, 1), 4);
+    return this.reportsService.getQuarterlyFinancial(yr, q);
+  }
 }

backend/src/modules/reports/reports.service.ts

@@ -14,10 +14,12 @@ export class ReportsService {
           ELSE COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
         END as balance
       FROM accounts a
-      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
-      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
+      LEFT JOIN (
+        journal_entry_lines jel
+        INNER JOIN journal_entries je ON je.id = jel.journal_entry_id
           AND je.is_posted = true AND je.is_void = false
           AND je.entry_date <= $1
+      ) ON jel.account_id = a.id
       WHERE a.is_active = true AND a.account_type IN ('asset', 'liability', 'equity')
       GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
       HAVING CASE
@@ -32,6 +34,71 @@ export class ReportsService {
     const liabilities = rows.filter((r: any) => r.account_type === 'liability');
     const equity = rows.filter((r: any) => r.account_type === 'equity');
 
+    // Compute current year net income (income - expenses) for the fiscal year through as_of date
+    // This balances the accounting equation: Assets = Liabilities + Equity + Net Income
+    const fiscalYearStart = `${asOf.substring(0, 4)}-01-01`;
+    const netIncomeSql = `
+      SELECT
+        COALESCE(SUM(CASE WHEN a.account_type = 'income'
+          THEN jel.credit - jel.debit ELSE 0 END), 0) -
+        COALESCE(SUM(CASE WHEN a.account_type = 'expense'
+          THEN jel.debit - jel.credit ELSE 0 END), 0) as net_income
+      FROM journal_entry_lines jel
+      INNER JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND je.entry_date BETWEEN $1 AND $2
+      INNER JOIN accounts a ON a.id = jel.account_id
+        AND a.account_type IN ('income', 'expense') AND a.is_active = true
+    `;
+    const netIncomeResult = await this.tenant.query(netIncomeSql, [fiscalYearStart, asOf]);
+    const netIncome = parseFloat(netIncomeResult[0]?.net_income || '0');
+
+    // Add current year net income as a synthetic equity line
+    if (netIncome !== 0) {
+      equity.push({
+        id: null,
+        account_number: '',
+        name: 'Current Year Net Income',
+        account_type: 'equity',
+        fund_type: 'operating',
+        balance: netIncome.toFixed(2),
+      });
+    }
+
+    // Add investment account balances to assets and corresponding equity
+    const investmentsSql = `
+      SELECT id, name, institution, current_value as balance, fund_type
+      FROM investment_accounts
+      WHERE is_active = true AND current_value > 0
+    `;
+    const investments = await this.tenant.query(investmentsSql);
+    const investmentsByFund: Record<string, number> = {};
+    for (const inv of investments) {
+      assets.push({
+        id: inv.id,
+        account_number: '',
+        name: `${inv.name} (${inv.institution})`,
+        account_type: 'asset',
+        fund_type: inv.fund_type,
+        balance: parseFloat(inv.balance).toFixed(2),
+      });
+      investmentsByFund[inv.fund_type] = (investmentsByFund[inv.fund_type] || 0) + parseFloat(inv.balance);
+    }
+    // Add investment balances as synthetic equity lines to maintain A = L + E
+    for (const [fundType, total] of Object.entries(investmentsByFund)) {
+      if (total > 0) {
+        const label = fundType === 'reserve' ? 'Reserve' : 'Operating';
+        equity.push({
+          id: null,
+          account_number: '',
+          name: `${label} Investment Holdings`,
+          account_type: 'equity',
+          fund_type: fundType,
+          balance: total.toFixed(2),
+        });
+      }
+    }
+
     const totalAssets = assets.reduce((s: number, r: any) => s + parseFloat(r.balance), 0);
     const totalLiabilities = liabilities.reduce((s: number, r: any) => s + parseFloat(r.balance), 0);
     const totalEquity = equity.reduce((s: number, r: any) => s + parseFloat(r.balance), 0);
@@ -54,10 +121,12 @@ export class ReportsService {
           ELSE COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
         END as amount
       FROM accounts a
-      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
-      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
+      LEFT JOIN (
+        journal_entry_lines jel
+        INNER JOIN journal_entries je ON je.id = jel.journal_entry_id
           AND je.is_posted = true AND je.is_void = false
           AND je.entry_date BETWEEN $1 AND $2
+      ) ON jel.account_id = a.id
       WHERE a.is_active = true AND a.account_type IN ('income', 'expense')
       GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
       HAVING CASE
@@ -83,33 +152,151 @@ export class ReportsService {
     };
   }
 
-  async getCashFlowSankey(year: number) {
-    // Get income accounts with amounts
-    const income = await this.tenant.query(`
+  async getCashFlowSankey(year: number, source = 'actuals', fundType = 'all') {
+    let income: any[];
+    let expenses: any[];
+
+    const fundCondition = fundType !== 'all' ? ` AND a.fund_type = $2` : '';
+    const fundParams = fundType !== 'all' ? [year, fundType] : [year];
+
+    const monthSum = `COALESCE(b.jan,0)+COALESCE(b.feb,0)+COALESCE(b.mar,0)+COALESCE(b.apr,0)+COALESCE(b.may,0)+COALESCE(b.jun,0)+COALESCE(b.jul,0)+COALESCE(b.aug,0)+COALESCE(b.sep,0)+COALESCE(b.oct,0)+COALESCE(b.nov,0)+COALESCE(b.dec_amt,0)`;
+
+    if (source === 'budget') {
+      income = await this.tenant.query(`
+        SELECT a.name, SUM(${monthSum}) as amount
+        FROM budgets b
+        JOIN accounts a ON a.id = b.account_id
+        WHERE b.fiscal_year = $1 AND a.account_type = 'income' AND a.is_active = true${fundCondition}
+        GROUP BY a.id, a.name
+        HAVING SUM(${monthSum}) > 0
+        ORDER BY SUM(${monthSum}) DESC
+      `, fundParams);
+
+      expenses = await this.tenant.query(`
+        SELECT a.name, a.fund_type, SUM(${monthSum}) as amount
+        FROM budgets b
+        JOIN accounts a ON a.id = b.account_id
+        WHERE b.fiscal_year = $1 AND a.account_type = 'expense' AND a.is_active = true${fundCondition}
+        GROUP BY a.id, a.name, a.fund_type
+        HAVING SUM(${monthSum}) > 0
+        ORDER BY SUM(${monthSum}) DESC
+      `, fundParams);
+
+    } else if (source === 'forecast') {
+      // Combine actuals (Jan to current date) + budget (remaining months)
+      const now = new Date();
+      const currentMonth = now.getMonth(); // 0-indexed
+      const monthNames = ['jan','feb','mar','apr','may','jun','jul','aug','sep','oct','nov','dec_amt'];
+      const remainingMonths = monthNames.slice(currentMonth + 1);
+
+      const actualsFundCond = fundType !== 'all' ? ' AND a.fund_type = $2' : '';
+      const actualsParams: any[] = fundType !== 'all' ? [`${year}-01-01`, fundType] : [`${year}-01-01`];
+
+      const actualsIncome = await this.tenant.query(`
+        SELECT a.name, COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as amount
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id
+          AND je.is_posted = true AND je.is_void = false
+          AND je.entry_date >= $1 AND je.entry_date <= CURRENT_DATE
+        WHERE a.account_type = 'income' AND a.is_active = true${actualsFundCond}
+        GROUP BY a.id, a.name
+      `, actualsParams);
+
+      const actualsExpenses = await this.tenant.query(`
+        SELECT a.name, a.fund_type, COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as amount
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id
+          AND je.is_posted = true AND je.is_void = false
+          AND je.entry_date >= $1 AND je.entry_date <= CURRENT_DATE
+        WHERE a.account_type = 'expense' AND a.is_active = true${actualsFundCond}
+        GROUP BY a.id, a.name, a.fund_type
+      `, actualsParams);
+
+      // Budget for remaining months
+      let budgetIncome: any[] = [];
+      let budgetExpenses: any[] = [];
+      if (remainingMonths.length > 0) {
+        const budgetMonthSum = remainingMonths.map(m => `COALESCE(b.${m},0)`).join('+');
+        budgetIncome = await this.tenant.query(`
+          SELECT a.name, SUM(${budgetMonthSum}) as amount
+          FROM budgets b
+          JOIN accounts a ON a.id = b.account_id
+          WHERE b.fiscal_year = $1 AND a.account_type = 'income' AND a.is_active = true${fundCondition}
+          GROUP BY a.id, a.name
+        `, fundParams);
+
+        budgetExpenses = await this.tenant.query(`
+          SELECT a.name, a.fund_type, SUM(${budgetMonthSum}) as amount
+          FROM budgets b
+          JOIN accounts a ON a.id = b.account_id
+          WHERE b.fiscal_year = $1 AND a.account_type = 'expense' AND a.is_active = true${fundCondition}
+          GROUP BY a.id, a.name, a.fund_type
+        `, fundParams);
+      }
+
+      // Merge actuals + budget by account name
+      const incomeMap = new Map<string, number>();
+      for (const a of actualsIncome) {
+        const amt = parseFloat(a.amount) || 0;
+        if (amt > 0) incomeMap.set(a.name, (incomeMap.get(a.name) || 0) + amt);
+      }
+      for (const b of budgetIncome) {
+        const amt = parseFloat(b.amount) || 0;
+        if (amt > 0) incomeMap.set(b.name, (incomeMap.get(b.name) || 0) + amt);
+      }
+      income = Array.from(incomeMap.entries())
+        .map(([name, amount]) => ({ name, amount: String(amount) }))
+        .sort((a, b) => parseFloat(b.amount) - parseFloat(a.amount));
+
+      const expenseMap = new Map<string, { amount: number; fund_type: string }>();
+      for (const a of actualsExpenses) {
+        const amt = parseFloat(a.amount) || 0;
+        if (amt > 0) {
+          const existing = expenseMap.get(a.name);
+          expenseMap.set(a.name, { amount: (existing?.amount || 0) + amt, fund_type: a.fund_type });
+        }
+      }
+      for (const b of budgetExpenses) {
+        const amt = parseFloat(b.amount) || 0;
+        if (amt > 0) {
+          const existing = expenseMap.get(b.name);
+          expenseMap.set(b.name, { amount: (existing?.amount || 0) + amt, fund_type: b.fund_type });
+        }
+      }
+      expenses = Array.from(expenseMap.entries())
+        .map(([name, { amount, fund_type }]) => ({ name, amount: String(amount), fund_type }))
+        .sort((a, b) => parseFloat(b.amount) - parseFloat(a.amount));
+
+    } else {
+      // Actuals: query journal entries for the year
+      income = await this.tenant.query(`
         SELECT a.name, COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as amount
         FROM accounts a
         JOIN journal_entry_lines jel ON jel.account_id = a.id
         JOIN journal_entries je ON je.id = jel.journal_entry_id
           AND je.is_posted = true AND je.is_void = false
           AND EXTRACT(YEAR FROM je.entry_date) = $1
-      WHERE a.account_type = 'income' AND a.is_active = true
+        WHERE a.account_type = 'income' AND a.is_active = true${fundCondition}
         GROUP BY a.id, a.name
         HAVING COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) > 0
         ORDER BY amount DESC
-    `, [year]);
+      `, fundParams);
 
-    const expenses = await this.tenant.query(`
+      expenses = await this.tenant.query(`
         SELECT a.name, a.fund_type, COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as amount
         FROM accounts a
         JOIN journal_entry_lines jel ON jel.account_id = a.id
         JOIN journal_entries je ON je.id = jel.journal_entry_id
           AND je.is_posted = true AND je.is_void = false
           AND EXTRACT(YEAR FROM je.entry_date) = $1
-      WHERE a.account_type = 'expense' AND a.is_active = true
+        WHERE a.account_type = 'expense' AND a.is_active = true${fundCondition}
         GROUP BY a.id, a.name, a.fund_type
         HAVING COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) > 0
         ORDER BY amount DESC
-    `, [year]);
+      `, fundParams);
+    }
 
     if (!income.length && !expenses.length) {
       return { nodes: [], links: [], total_income: 0, total_expenses: 0, net_cash_flow: 0 };
@@ -222,20 +409,20 @@ export class ReportsService {
       ORDER BY a.name
     `, [from, to]);
 
-    // Asset filter: cash-only vs cash + investment accounts
-    const assetFilter = includeInvestments
-      ? `a.account_type = 'asset'`
-      : `a.account_type = 'asset' AND a.name LIKE '%Cash%'`;
+    // Asset filter: all asset accounts (bank/checking/savings are the cash accounts)
+    const assetFilter = `a.account_type = 'asset'`;
 
     // Cash beginning and ending balances
     const beginCash = await this.tenant.query(`
       SELECT COALESCE(SUM(sub.bal), 0) as balance FROM (
         SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
         FROM accounts a
-        LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
-        LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
+        LEFT JOIN (
+          journal_entry_lines jel
+          INNER JOIN journal_entries je ON je.id = jel.journal_entry_id
             AND je.is_posted = true AND je.is_void = false
             AND je.entry_date < $1
+        ) ON jel.account_id = a.id
         WHERE ${assetFilter} AND a.is_active = true
         GROUP BY a.id
       ) sub
@@ -245,10 +432,12 @@ export class ReportsService {
       SELECT COALESCE(SUM(sub.bal), 0) as balance FROM (
         SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
         FROM accounts a
-        LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
-        LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
+        LEFT JOIN (
+          journal_entry_lines jel
+          INNER JOIN journal_entries je ON je.id = jel.journal_entry_id
             AND je.is_posted = true AND je.is_void = false
             AND je.entry_date <= $1
+        ) ON jel.account_id = a.id
         WHERE ${assetFilter} AND a.is_active = true
         GROUP BY a.id
       ) sub
@@ -273,7 +462,8 @@ export class ReportsService {
     const totalOperating = operatingItems.reduce((s: number, r: any) => s + r.amount, 0);
     const totalReserve = reserveItems.reduce((s: number, r: any) => s + r.amount, 0);
     const beginningBalance = parseFloat(beginCash[0]?.balance || '0') + (includeInvestments ? investmentBalance : 0);
-    const endingBalance = parseFloat(endCash[0]?.balance || '0') + investmentBalance;
+    // Only include investment balances in ending balance when includeInvestments is toggled on
+    const endingBalance = parseFloat(endCash[0]?.balance || '0') + (includeInvestments ? investmentBalance : 0);
 
     return {
       from, to,
@@ -360,19 +550,22 @@ export class ReportsService {
     const incomeStmt = await this.getIncomeStatement(from, to);
     const balanceSheet = await this.getBalanceSheet(to);
 
-    // 1099 vendor data
+    // 1099 vendor data — uses journal entries via vendor's default_account_id
     const vendors1099 = await this.tenant.query(`
       SELECT v.id, v.name, v.tax_id, v.address_line1, v.city, v.state, v.zip_code,
-        COALESCE(SUM(p.amount), 0) as total_paid
+        COALESCE(SUM(p_amounts.amount), 0) as total_paid
       FROM vendors v
-      JOIN (
-        SELECT vendor_id, amount FROM invoices
-        WHERE EXTRACT(YEAR FROM invoice_date) = $1
-          AND status IN ('paid', 'partial')
-      ) p ON p.vendor_id = v.id
+      LEFT JOIN (
+        SELECT jel.account_id, jel.debit as amount
+        FROM journal_entry_lines jel
+        JOIN journal_entries je ON je.id = jel.journal_entry_id
+        WHERE je.is_posted = true AND je.is_void = false
+          AND EXTRACT(YEAR FROM je.entry_date) = $1
+          AND jel.debit > 0
+      ) p_amounts ON p_amounts.account_id = v.default_account_id
       WHERE v.is_1099_eligible = true
       GROUP BY v.id, v.name, v.tax_id, v.address_line1, v.city, v.state, v.zip_code
-      HAVING COALESCE(SUM(p.amount), 0) >= 600
+      HAVING COALESCE(SUM(p_amounts.amount), 0) >= 600
       ORDER BY v.name
     `, [year]);
 
@@ -444,24 +637,43 @@ export class ReportsService {
   }
 
   async getDashboardKPIs() {
-    // Total cash: ALL asset accounts (not just those named "Cash")
-    // Uses proper double-entry balance: debit - credit for assets
-    const cash = await this.tenant.query(`
+    // Operating cash (asset accounts, fund_type=operating)
+    const opCash = await this.tenant.query(`
       SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
         SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as balance
         FROM accounts a
         LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
         LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
-        WHERE a.account_type = 'asset' AND a.is_active = true
+        WHERE a.account_type = 'asset' AND a.fund_type = 'operating' AND a.is_active = true
         GROUP BY a.id
       ) sub
     `);
-    // Also include investment account current_value in total cash
-    const investmentCash = await this.tenant.query(`
-      SELECT COALESCE(SUM(current_value), 0) as total
-      FROM investment_accounts WHERE is_active = true
+    // Reserve cash (asset accounts, fund_type=reserve)
+    const resCash = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as balance
+        FROM accounts a
+        LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
+        LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.fund_type = 'reserve' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
     `);
-    const totalCash = parseFloat(cash[0]?.total || '0') + parseFloat(investmentCash[0]?.total || '0');
+    // Investment accounts split by fund type
+    const opInv = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total
+      FROM investment_accounts WHERE fund_type = 'operating' AND is_active = true
+    `);
+    const resInv = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total
+      FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+    `);
+
+    const operatingCash = parseFloat(opCash[0]?.total || '0');
+    const reserveCash = parseFloat(resCash[0]?.total || '0');
+    const operatingInvestments = parseFloat(opInv[0]?.total || '0');
+    const reserveInvestments = parseFloat(resInv[0]?.total || '0');
+    const totalCash = operatingCash + reserveCash + operatingInvestments + reserveInvestments;
 
     // Receivables: sum of unpaid invoices
     const ar = await this.tenant.query(`
@@ -469,9 +681,7 @@ export class ReportsService {
       FROM invoices WHERE status NOT IN ('paid', 'void', 'written_off')
     `);
 
-    // Reserve fund balance: use the reserve equity accounts (fund balance accounts like 3100)
-    // The equity accounts track the total reserve fund position via double-entry bookkeeping
-    // This is the standard HOA approach — every reserve contribution/expenditure flows through equity
+    // Reserve fund balance via equity accounts + reserve investments
     const reserves = await this.tenant.query(`
       SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
         SELECT COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as balance
@@ -482,17 +692,67 @@ export class ReportsService {
         GROUP BY a.id
       ) sub
     `);
-    // Add reserve investment account values to the reserve fund total
-    const reserveInvestments = await this.tenant.query(`
-      SELECT COALESCE(SUM(current_value), 0) as total
-      FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
-    `);
 
     // Delinquent count (overdue invoices)
     const delinquent = await this.tenant.query(`
       SELECT COUNT(DISTINCT unit_id) as count FROM invoices WHERE status = 'overdue'
     `);
 
+    // Monthly interest estimate from accounts + investments with rates
+    const acctInterest = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.monthly_interest), 0) as total FROM (
+        SELECT (COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)) * (a.interest_rate / 100) / 12 as monthly_interest
+        FROM accounts a
+        LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
+        LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.is_active = true AND a.interest_rate > 0
+        GROUP BY a.id, a.interest_rate
+      ) sub
+    `);
+    const acctInterestTotal = parseFloat(acctInterest[0]?.total || '0');
+    const invInterest = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value * interest_rate / 100 / 12), 0) as total
+      FROM investment_accounts WHERE is_active = true AND interest_rate > 0
+    `);
+    const estMonthlyInterest = acctInterestTotal + parseFloat(invInterest[0]?.total || '0');
+
+    // Interest earned YTD: actual interest income from journal entries for current year
+    const currentYear = new Date().getFullYear();
+    const interestEarned = await this.tenant.query(`
+      SELECT COALESCE(SUM(jel.credit - jel.debit), 0) as total
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND EXTRACT(YEAR FROM je.entry_date) = $1
+      WHERE a.account_type = 'income' AND a.is_active = true
+        AND LOWER(a.name) LIKE '%interest%'
+    `, [currentYear]);
+
+    // Interest earned last year (for YoY comparison)
+    const interestLastYear = await this.tenant.query(`
+      SELECT COALESCE(SUM(jel.credit - jel.debit), 0) as total
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND EXTRACT(YEAR FROM je.entry_date) = $1
+      WHERE a.account_type = 'income' AND a.is_active = true
+        AND LOWER(a.name) LIKE '%interest%'
+    `, [currentYear - 1]);
+
+    // Projected interest for current year: YTD actual + remaining months using
+    // the rate-based est_monthly_interest (same source as the dashboard KPI)
+    const currentMonth = new Date().getMonth() + 1;
+    const ytdInterest = parseFloat(interestEarned[0]?.total || '0');
+    const projectedInterest = ytdInterest + (estMonthlyInterest * (12 - currentMonth));
+
+    // Planned capital spend for current year
+    const capitalSpend = await this.tenant.query(`
+      SELECT COALESCE(SUM(estimated_cost), 0) as total
+      FROM projects WHERE target_year = $1 AND status IN ('planned', 'in_progress') AND is_active = true
+    `, [currentYear]);
+
     // Recent transactions
     const recentTx = await this.tenant.query(`
       SELECT je.id, je.entry_date, je.description, je.entry_type,
@@ -504,9 +764,19 @@ export class ReportsService {
     return {
       total_cash: totalCash.toFixed(2),
       total_receivables: ar[0]?.total || '0.00',
-      reserve_fund_balance: (parseFloat(reserves[0]?.total || '0') + parseFloat(reserveInvestments[0]?.total || '0')).toFixed(2),
+      reserve_fund_balance: (parseFloat(reserves[0]?.total || '0') + reserveInvestments).toFixed(2),
       delinquent_units: parseInt(delinquent[0]?.count || '0'),
       recent_transactions: recentTx,
+      // Enhanced split data
+      operating_cash: operatingCash.toFixed(2),
+      reserve_cash: reserveCash.toFixed(2),
+      operating_investments: operatingInvestments.toFixed(2),
+      reserve_investments: reserveInvestments.toFixed(2),
+      est_monthly_interest: estMonthlyInterest.toFixed(2),
+      interest_earned_ytd: ytdInterest.toFixed(2),
+      interest_last_year: parseFloat(interestLastYear[0]?.total || '0').toFixed(2),
+      interest_projected: projectedInterest.toFixed(2),
+      planned_capital_spend: capitalSpend[0]?.total || '0.00',
     };
   }
 
@@ -594,8 +864,29 @@ export class ReportsService {
     // We need budgets for startYear and startYear+1 to cover 24 months
     const budgetsByYearMonth: Record<string, { opIncome: number; opExpense: number; resIncome: number; resExpense: number }> = {};
 
-    for (const yr of [startYear, startYear + 1, startYear + 2]) {
-      const budgetRows = await this.tenant.query(
+    const endYear = startYear + Math.ceil(months / 12) + 1;
+    for (let yr = startYear; yr <= endYear; yr++) {
+      let budgetRows: any[];
+      try {
+        budgetRows = await this.tenant.query(
+          `SELECT fund_type, account_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt FROM (
+            SELECT b.account_id, b.fund_type, a.account_type,
+              b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt,
+              1 as source_priority
+            FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1
+            UNION ALL
+            SELECT bpl.account_id, bpl.fund_type, a.account_type,
+              bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun, bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt,
+              2 as source_priority
+            FROM budget_plan_lines bpl
+            JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+            JOIN accounts a ON a.id = bpl.account_id
+            WHERE bp.fiscal_year = $1
+          ) combined
+          ORDER BY account_id, fund_type, source_priority`, [yr],
+        );
+      } catch {
+        budgetRows = await this.tenant.query(
           `SELECT b.fund_type, a.account_type,
             b.jan, b.feb, b.mar, b.apr, b.may, b.jun,
             b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
@@ -603,6 +894,7 @@ export class ReportsService {
           JOIN accounts a ON a.id = b.account_id
           WHERE b.fiscal_year = $1`, [yr],
         );
+      }
       for (let m = 0; m < 12; m++) {
         const key = `${yr}-${m + 1}`;
         if (!budgetsByYearMonth[key]) budgetsByYearMonth[key] = { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };
@@ -729,11 +1021,24 @@ export class ReportsService {
     let runOpInv = opInv;
     let runResInv = resInv;
 
+    // Determine which months have actual journal entries
+    // A month is "actual" only if it's not in the future AND has real journal entry data
+    const monthsWithActuals = new Set<string>();
+    for (const key of Object.keys(histIndex)) {
+      // histIndex keys are "year-month-fund_type", extract year-month
+      const parts = key.split('-');
+      const ym = `${parts[0]}-${parts[1]}`;
+      monthsWithActuals.add(ym);
+    }
+
     for (let i = 0; i < months; i++) {
       const year = startYear + Math.floor(i / 12);
       const month = (i % 12) + 1;
       const key = `${year}-${month}`;
-      const isHistorical = year < currentYear || (year === currentYear && month <= currentMonth);
+      // A month is historical (actual) only if it's in the past AND has journal entries
+      const isPastMonth = year < currentYear || (year === currentYear && month < currentMonth);
+      const hasActuals = monthsWithActuals.has(key);
+      const isHistorical = isPastMonth && hasActuals;
       const label = `${monthLabels[month - 1]} ${year}`;
 
       if (isHistorical) {
@@ -795,4 +1100,168 @@ export class ReportsService {
       datapoints,
     };
   }
+
+  /**
+   * Quarterly Financial Report: quarter income statement, YTD income statement,
+   * budget vs actuals for the quarter and YTD, and over-budget items.
+   */
+  async getQuarterlyFinancial(year: number, quarter: number) {
+    // Quarter date ranges
+    const qStartMonths = [1, 4, 7, 10];
+    const qEndMonths = [3, 6, 9, 12];
+    const qStart = `${year}-${String(qStartMonths[quarter - 1]).padStart(2, '0')}-01`;
+    const qEndMonth = qEndMonths[quarter - 1];
+    const qEndDay = [31, 30, 30, 31][quarter - 1]; // Mar=31, Jun=30, Sep=30, Dec=31
+    const qEnd = `${year}-${String(qEndMonth).padStart(2, '0')}-${qEndDay}`;
+    const ytdStart = `${year}-01-01`;
+
+    // Quarter and YTD income statements (reuse existing method)
+    const quarterIS = await this.getIncomeStatement(qStart, qEnd);
+    const ytdIS = await this.getIncomeStatement(ytdStart, qEnd);
+
+    // Budget data for the quarter months
+    const budgetMonthCols = {
+      1: ['jan', 'feb', 'mar'],
+      2: ['apr', 'may', 'jun'],
+      3: ['jul', 'aug', 'sep'],
+      4: ['oct', 'nov', 'dec_amt'],
+    } as Record<number, string[]>;
+    const ytdMonthCols = {
+      1: ['jan', 'feb', 'mar'],
+      2: ['jan', 'feb', 'mar', 'apr', 'may', 'jun'],
+      3: ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep'],
+      4: ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'],
+    } as Record<number, string[]>;
+
+    const qCols = budgetMonthCols[quarter];
+    const ytdCols = ytdMonthCols[quarter];
+
+    const budgetRows = await this.tenant.query(
+      `SELECT b.account_id, a.account_number, a.name, a.account_type, a.fund_type,
+        b.jan, b.feb, b.mar, b.apr, b.may, b.jun,
+        b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
+      FROM budgets b
+      JOIN accounts a ON a.id = b.account_id
+      WHERE b.fiscal_year = $1`, [year],
+    );
+
+    // Actual amounts per account for the quarter and YTD
+    const quarterActuals = await this.tenant.query(`
+      SELECT a.id as account_id, a.account_number, a.name, a.account_type, a.fund_type,
+        CASE
+          WHEN a.account_type = 'income'
+            THEN COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
+          ELSE COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
+        END as amount
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND je.entry_date BETWEEN $1 AND $2
+      WHERE a.account_type IN ('income', 'expense') AND a.is_active = true
+      GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
+    `, [qStart, qEnd]);
+
+    const ytdActuals = await this.tenant.query(`
+      SELECT a.id as account_id, a.account_number, a.name, a.account_type, a.fund_type,
+        CASE
+          WHEN a.account_type = 'income'
+            THEN COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
+          ELSE COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
+        END as amount
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND je.entry_date BETWEEN $1 AND $2
+      WHERE a.account_type IN ('income', 'expense') AND a.is_active = true
+      GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
+    `, [ytdStart, qEnd]);
+
+    // Build budget vs actual comparison
+    const actualsByIdQ = new Map<string, number>();
+    for (const a of quarterActuals) {
+      actualsByIdQ.set(a.account_id, parseFloat(a.amount) || 0);
+    }
+    const actualsByIdYTD = new Map<string, number>();
+    for (const a of ytdActuals) {
+      actualsByIdYTD.set(a.account_id, parseFloat(a.amount) || 0);
+    }
+
+    const budgetVsActual: any[] = [];
+    const overBudgetItems: any[] = [];
+
+    for (const b of budgetRows) {
+      const qBudget = qCols.reduce((sum: number, col: string) => sum + (parseFloat(b[col]) || 0), 0);
+      const ytdBudget = ytdCols.reduce((sum: number, col: string) => sum + (parseFloat(b[col]) || 0), 0);
+      const qActual = actualsByIdQ.get(b.account_id) || 0;
+      const ytdActual = actualsByIdYTD.get(b.account_id) || 0;
+
+      if (qBudget === 0 && ytdBudget === 0 && qActual === 0 && ytdActual === 0) continue;
+
+      const qVariance = qActual - qBudget;
+      const ytdVariance = ytdActual - ytdBudget;
+      const isExpense = b.account_type === 'expense';
+
+      const item = {
+        account_id: b.account_id,
+        account_number: b.account_number,
+        name: b.name,
+        account_type: b.account_type,
+        fund_type: b.fund_type,
+        quarter_budget: qBudget,
+        quarter_actual: qActual,
+        quarter_variance: qVariance,
+        ytd_budget: ytdBudget,
+        ytd_actual: ytdActual,
+        ytd_variance: ytdVariance,
+      };
+      budgetVsActual.push(item);
+
+      // Flag expenses over budget by more than 10%
+      if (isExpense && qBudget > 0 && qActual > qBudget * 1.1) {
+        overBudgetItems.push({
+          ...item,
+          variance_pct: ((qActual / qBudget - 1) * 100).toFixed(1),
+        });
+      }
+    }
+
+    // Also include accounts with actuals but no budget
+    for (const a of quarterActuals) {
+      if (!budgetRows.find((b: any) => b.account_id === a.account_id)) {
+        const ytdActual = actualsByIdYTD.get(a.account_id) || 0;
+        budgetVsActual.push({
+          account_id: a.account_id,
+          account_number: a.account_number,
+          name: a.name,
+          account_type: a.account_type,
+          fund_type: a.fund_type,
+          quarter_budget: 0,
+          quarter_actual: parseFloat(a.amount) || 0,
+          quarter_variance: parseFloat(a.amount) || 0,
+          ytd_budget: 0,
+          ytd_actual: ytdActual,
+          ytd_variance: ytdActual,
+        });
+      }
+    }
+
+    // Sort: income first, then expenses, both by account number
+    budgetVsActual.sort((a: any, b: any) => {
+      if (a.account_type !== b.account_type) return a.account_type === 'income' ? -1 : 1;
+      return (a.account_number || '').localeCompare(b.account_number || '');
+    });
+
+    return {
+      year,
+      quarter,
+      quarter_label: `Q${quarter} ${year}`,
+      date_range: { from: qStart, to: qEnd },
+      quarter_income_statement: quarterIS,
+      ytd_income_statement: ytdIS,
+      budget_vs_actual: budgetVsActual,
+      over_budget_items: overBudgetItems,
+    };
+  }
 }

backend/src/modules/users/entities/user.entity.ts

@@ -49,6 +49,9 @@ export class User {
   @Column({ name: 'is_platform_owner', default: false })
   isPlatformOwner: boolean;
 
+  @Column({ name: 'has_seen_intro', default: false })
+  hasSeenIntro: boolean;
+
   @Column({ name: 'last_login_at', type: 'timestamptz', nullable: true })
   lastLoginAt: Date;
 

backend/src/modules/users/users.service.ts

@@ -57,6 +57,10 @@ export class UsersService {
     `);
   }
 
+  async markIntroSeen(id: string): Promise<void> {
+    await this.usersRepository.update(id, { hasSeenIntro: true });
+  }
+
   async setSuperadmin(userId: string, isSuperadmin: boolean): Promise<void> {
     // Protect platform owner from having superadmin removed
     const user = await this.usersRepository.findOne({ where: { id: userId } });

backend/src/modules/vendors/vendors.service.ts

@@ -17,10 +17,10 @@ export class VendorsService {
 
   async create(dto: any) {
     const rows = await this.tenant.query(
-      `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, default_account_id)
-       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11) RETURNING *`,
+      `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, default_account_id, last_negotiated)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12) RETURNING *`,
       [dto.name, dto.contact_name, dto.email, dto.phone, dto.address_line1, dto.city, dto.state, dto.zip_code,
-       dto.tax_id, dto.is_1099_eligible || false, dto.default_account_id || null],
+       dto.tax_id, dto.is_1099_eligible || false, dto.default_account_id || null, dto.last_negotiated || null],
     );
     return rows[0];
   }
@@ -32,24 +32,25 @@ export class VendorsService {
        email = COALESCE($4, email), phone = COALESCE($5, phone), address_line1 = COALESCE($6, address_line1),
        city = COALESCE($7, city), state = COALESCE($8, state), zip_code = COALESCE($9, zip_code),
        tax_id = COALESCE($10, tax_id), is_1099_eligible = COALESCE($11, is_1099_eligible),
-       default_account_id = COALESCE($12, default_account_id), updated_at = NOW()
+       default_account_id = COALESCE($12, default_account_id), last_negotiated = $13, updated_at = NOW()
        WHERE id = $1 RETURNING *`,
       [id, dto.name, dto.contact_name, dto.email, dto.phone, dto.address_line1, dto.city, dto.state,
-       dto.zip_code, dto.tax_id, dto.is_1099_eligible, dto.default_account_id],
+       dto.zip_code, dto.tax_id, dto.is_1099_eligible, dto.default_account_id, dto.last_negotiated || null],
     );
     return rows[0];
   }
 
   async exportCSV(): Promise<string> {
     const rows = await this.tenant.query(
-      `SELECT name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible
+      `SELECT name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, last_negotiated
        FROM vendors WHERE is_active = true ORDER BY name`,
     );
-    const headers = ['name', 'contact_name', 'email', 'phone', 'address_line1', 'city', 'state', 'zip_code', 'tax_id', 'is_1099_eligible'];
+    const headers = ['name', 'contact_name', 'email', 'phone', 'address_line1', 'city', 'state', 'zip_code', 'tax_id', 'is_1099_eligible', 'last_negotiated'];
     const lines = [headers.join(',')];
     for (const r of rows) {
       lines.push(headers.map((h) => {
-        const v = r[h] ?? '';
+        let v = r[h] ?? '';
+        if (v instanceof Date) v = v.toISOString().split('T')[0];
         const s = String(v);
         return s.includes(',') || s.includes('"') ? `"${s.replace(/"/g, '""')}"` : s;
       }).join(','));
@@ -80,20 +81,22 @@ export class VendorsService {
               zip_code = COALESCE(NULLIF($8, ''), zip_code),
               tax_id = COALESCE(NULLIF($9, ''), tax_id),
               is_1099_eligible = COALESCE(NULLIF($10, '')::boolean, is_1099_eligible),
+              last_negotiated = COALESCE(NULLIF($11, '')::date, last_negotiated),
               updated_at = NOW()
              WHERE id = $1`,
             [existing[0].id, row.contact_name, row.email, row.phone, row.address_line1,
-             row.city, row.state, row.zip_code, row.tax_id, row.is_1099_eligible],
+             row.city, row.state, row.zip_code, row.tax_id, row.is_1099_eligible, row.last_negotiated],
           );
           updated++;
         } else {
           await this.tenant.query(
-            `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible)
-             VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10)`,
+            `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, last_negotiated)
+             VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11)`,
             [name, row.contact_name || null, row.email || null, row.phone || null,
              row.address_line1 || null, row.city || null, row.state || null,
              row.zip_code || null, row.tax_id || null,
-             row.is_1099_eligible === 'true' || row.is_1099_eligible === true || false],
+             row.is_1099_eligible === 'true' || row.is_1099_eligible === true || false,
+             row.last_negotiated || null],
           );
           created++;
         }

db/init/00-init.sql

@@ -77,7 +77,8 @@ CREATE TABLE shared.invitations (
     created_at TIMESTAMPTZ DEFAULT NOW()
 );
 
--- CD Rates (cross-tenant market data for investment recommendations)
+-- Market Rates (cross-tenant market data for investment recommendations)
+-- Supports CD, Money Market, and High Yield Savings rate types
 CREATE TABLE shared.cd_rates (
     id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
     bank_name VARCHAR(255) NOT NULL,
@@ -85,6 +86,7 @@ CREATE TABLE shared.cd_rates (
     min_deposit DECIMAL(15,2),
     term VARCHAR(100) NOT NULL,
     term_months INTEGER,
+    rate_type VARCHAR(50) NOT NULL DEFAULT 'cd',
     fetched_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
     source_url VARCHAR(500),
     created_at TIMESTAMPTZ DEFAULT NOW()
@@ -121,6 +123,8 @@ CREATE INDEX idx_invitations_token ON shared.invitations(token);
 CREATE INDEX idx_invitations_email ON shared.invitations(email);
 CREATE INDEX idx_cd_rates_fetched ON shared.cd_rates(fetched_at DESC);
 CREATE INDEX idx_cd_rates_apy ON shared.cd_rates(apy DESC);
+CREATE INDEX idx_cd_rates_type ON shared.cd_rates(rate_type);
+CREATE INDEX idx_cd_rates_type_fetched ON shared.cd_rates(rate_type, fetched_at DESC);
 CREATE INDEX idx_login_history_org_time ON shared.login_history(organization_id, logged_in_at DESC);
 CREATE INDEX idx_login_history_user ON shared.login_history(user_id);
 CREATE INDEX idx_login_history_time ON shared.login_history(logged_in_at DESC);

db/migrations/007-market-rates.sql

@@ -0,0 +1,36 @@
+-- Migration: Expand cd_rates for multiple market rate types + tenant AI recommendation storage
+-- Phase 6: AI Features Part 2
+
+-- 1) Add rate_type column to shared.cd_rates to support CD, Money Market, and High Yield Savings
+ALTER TABLE shared.cd_rates
+  ADD COLUMN IF NOT EXISTS rate_type VARCHAR(50) DEFAULT 'cd' NOT NULL;
+
+-- Index for filtering by rate type
+CREATE INDEX IF NOT EXISTS idx_cd_rates_type ON shared.cd_rates(rate_type);
+
+-- Composite index for getting latest rates by type efficiently
+CREATE INDEX IF NOT EXISTS idx_cd_rates_type_fetched ON shared.cd_rates(rate_type, fetched_at DESC);
+
+-- 2) Create ai_recommendations table in each existing tenant schema
+-- This stores saved AI investment recommendations per tenant
+-- For new tenants, this is handled by tenant-schema.service.ts
+DO $$
+DECLARE
+  tenant_schema TEXT;
+BEGIN
+  FOR tenant_schema IN
+    SELECT schema_name FROM shared.organizations WHERE schema_name IS NOT NULL
+  LOOP
+    EXECUTE format(
+      'CREATE TABLE IF NOT EXISTS %I.ai_recommendations (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        recommendations_json JSONB NOT NULL,
+        overall_assessment TEXT,
+        risk_notes JSONB,
+        requested_by UUID,
+        response_time_ms INTEGER,
+        created_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema
+    );
+  END LOOP;
+END $$;

db/migrations/008-vendor-last-negotiated.sql

@@ -0,0 +1,16 @@
+-- Migration: Add last_negotiated date to vendors table
+-- Bug & Tweak Sprint
+
+DO $$
+DECLARE
+  tenant_schema TEXT;
+BEGIN
+  FOR tenant_schema IN
+    SELECT schema_name FROM shared.organizations WHERE schema_name IS NOT NULL
+  LOOP
+    EXECUTE format(
+      'ALTER TABLE %I.vendors ADD COLUMN IF NOT EXISTS last_negotiated DATE',
+      tenant_schema
+    );
+  END LOOP;
+END $$;

db/migrations/009-onboarding-flags.sql

@@ -0,0 +1,9 @@
+-- Migration: Add onboarding tracking flag to users table
+-- Phase 7: Onboarding Features
+
+BEGIN;
+
+ALTER TABLE shared.users
+  ADD COLUMN IF NOT EXISTS has_seen_intro BOOLEAN DEFAULT FALSE;
+
+COMMIT;

db/migrations/010-health-scores.sql

@@ -0,0 +1,34 @@
+-- Migration: Add health_scores table to all tenant schemas
+-- This table stores AI-derived operating and reserve fund health scores
+
+DO $$
+DECLARE
+  tenant RECORD;
+BEGIN
+  FOR tenant IN
+    SELECT schema_name FROM shared.organizations WHERE status = 'active'
+  LOOP
+    EXECUTE format(
+      'CREATE TABLE IF NOT EXISTS %I.health_scores (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        score_type VARCHAR(20) NOT NULL CHECK (score_type IN (''operating'', ''reserve'')),
+        score INTEGER NOT NULL CHECK (score >= 0 AND score <= 100),
+        previous_score INTEGER,
+        trajectory VARCHAR(20) CHECK (trajectory IN (''improving'', ''stable'', ''declining'')),
+        label VARCHAR(30),
+        summary TEXT,
+        factors JSONB,
+        recommendations JSONB,
+        missing_data JSONB,
+        status VARCHAR(20) NOT NULL DEFAULT ''complete'' CHECK (status IN (''complete'', ''pending'', ''error'')),
+        response_time_ms INTEGER,
+        calculated_at TIMESTAMPTZ DEFAULT NOW(),
+        created_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant.schema_name
+    );
+    EXECUTE format(
+      'CREATE INDEX IF NOT EXISTS idx_%s_hs_type_calc ON %I.health_scores(score_type, calculated_at DESC)',
+      replace(tenant.schema_name, '.', '_'), tenant.schema_name
+    );
+  END LOOP;
+END $$;

db/migrations/011-invoice-billing-frequency.sql

@@ -0,0 +1,57 @@
+-- Migration 011: Add billing frequency support to invoices
+-- Adds due_months and due_day to assessment_groups
+-- Adds period_start, period_end, assessment_group_id to invoices
+
+DO $$
+DECLARE
+  v_schema TEXT;
+BEGIN
+  FOR v_schema IN
+    SELECT schema_name FROM information_schema.schemata
+    WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- Add due_months and due_day to assessment_groups
+    EXECUTE format('
+      ALTER TABLE %I.assessment_groups
+        ADD COLUMN IF NOT EXISTS due_months INTEGER[] DEFAULT ''{1,2,3,4,5,6,7,8,9,10,11,12}'',
+        ADD COLUMN IF NOT EXISTS due_day INTEGER DEFAULT 1
+    ', v_schema);
+
+    -- Add period tracking and assessment group link to invoices
+    EXECUTE format('
+      ALTER TABLE %I.invoices
+        ADD COLUMN IF NOT EXISTS period_start DATE,
+        ADD COLUMN IF NOT EXISTS period_end DATE,
+        ADD COLUMN IF NOT EXISTS assessment_group_id UUID
+    ', v_schema);
+
+    -- Backfill due_months based on existing frequency values
+    EXECUTE format('
+      UPDATE %I.assessment_groups
+      SET due_months = CASE frequency
+        WHEN ''quarterly'' THEN ''{1,4,7,10}''::INTEGER[]
+        WHEN ''annual'' THEN ''{1}''::INTEGER[]
+        ELSE ''{1,2,3,4,5,6,7,8,9,10,11,12}''::INTEGER[]
+      END
+      WHERE due_months IS NULL OR due_months = ''{1,2,3,4,5,6,7,8,9,10,11,12}''
+        AND frequency != ''monthly''
+    ', v_schema);
+
+    -- Backfill period_start/period_end for existing invoices (all monthly)
+    EXECUTE format('
+      UPDATE %I.invoices
+      SET period_start = invoice_date,
+          period_end = (invoice_date + INTERVAL ''1 month'' - INTERVAL ''1 day'')::DATE
+      WHERE period_start IS NULL AND invoice_type = ''regular_assessment''
+    ', v_schema);
+
+    -- Backfill assessment_group_id on existing invoices from units
+    EXECUTE format('
+      UPDATE %I.invoices i
+      SET assessment_group_id = u.assessment_group_id
+      FROM %I.units u
+      WHERE i.unit_id = u.id AND i.assessment_group_id IS NULL
+    ', v_schema, v_schema);
+
+  END LOOP;
+END $$;

db/migrations/012-invoice-status-pending.sql

@@ -0,0 +1,33 @@
+-- Migration 012: Replace 'sent' status with 'pending' for invoices
+-- 'sent' implied email delivery which doesn't exist; 'pending' is more accurate
+
+DO $$
+DECLARE
+  v_schema TEXT;
+  v_constraint TEXT;
+BEGIN
+  FOR v_schema IN
+    SELECT schema_name FROM information_schema.schemata
+    WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- Find and drop the existing status check constraint
+    SELECT constraint_name INTO v_constraint
+    FROM information_schema.table_constraints
+    WHERE table_schema = v_schema
+      AND table_name = 'invoices'
+      AND constraint_type = 'CHECK'
+      AND constraint_name LIKE '%status%';
+
+    IF v_constraint IS NOT NULL THEN
+      EXECUTE format('ALTER TABLE %I.invoices DROP CONSTRAINT %I', v_schema, v_constraint);
+    END IF;
+
+    -- Add new constraint that includes 'pending'
+    EXECUTE format('ALTER TABLE %I.invoices ADD CONSTRAINT invoices_status_check CHECK (status IN (
+      ''draft'', ''pending'', ''sent'', ''paid'', ''partial'', ''overdue'', ''void'', ''written_off''
+    ))', v_schema);
+
+    -- Convert existing 'sent' invoices to 'pending'
+    EXECUTE format('UPDATE %I.invoices SET status = ''pending'' WHERE status = ''sent''', v_schema);
+  END LOOP;
+END $$;

db/migrations/013-board-planning.sql

@@ -0,0 +1,83 @@
+-- Migration 013: Board Planning tables (scenarios, investments, assessments)
+-- Applies to all existing tenant schemas
+
+DO $$
+DECLARE
+  tenant_schema TEXT;
+BEGIN
+  FOR tenant_schema IN
+    SELECT schema_name FROM information_schema.schemata
+    WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- Board Scenarios
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.board_scenarios (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        scenario_type VARCHAR(30) NOT NULL CHECK (scenario_type IN (''investment'', ''assessment'')),
+        status VARCHAR(20) DEFAULT ''draft'' CHECK (status IN (''draft'', ''active'', ''approved'', ''archived'')),
+        projection_months INTEGER DEFAULT 36,
+        projection_cache JSONB,
+        projection_cached_at TIMESTAMPTZ,
+        created_by UUID NOT NULL,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema);
+
+    -- Scenario Investments
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.scenario_investments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES %I.board_scenarios(id) ON DELETE CASCADE,
+        source_recommendation_id UUID,
+        label VARCHAR(255) NOT NULL,
+        investment_type VARCHAR(50) CHECK (investment_type IN (''cd'', ''money_market'', ''treasury'', ''savings'', ''other'')),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN (''operating'', ''reserve'')),
+        principal DECIMAL(15,2) NOT NULL,
+        interest_rate DECIMAL(6,4),
+        term_months INTEGER,
+        institution VARCHAR(255),
+        purchase_date DATE,
+        maturity_date DATE,
+        auto_renew BOOLEAN DEFAULT FALSE,
+        executed_investment_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema, tenant_schema);
+
+    -- Scenario Assessments
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.scenario_assessments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES %I.board_scenarios(id) ON DELETE CASCADE,
+        change_type VARCHAR(30) NOT NULL CHECK (change_type IN (''dues_increase'', ''special_assessment'', ''dues_decrease'')),
+        label VARCHAR(255) NOT NULL,
+        target_fund VARCHAR(20) CHECK (target_fund IN (''operating'', ''reserve'', ''both'')),
+        percentage_change DECIMAL(6,3),
+        flat_amount_change DECIMAL(10,2),
+        special_total DECIMAL(15,2),
+        special_per_unit DECIMAL(10,2),
+        special_installments INTEGER DEFAULT 1,
+        effective_date DATE NOT NULL,
+        end_date DATE,
+        applies_to_group_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema, tenant_schema);
+
+    -- Indexes
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bs_type_status ON %I.board_scenarios(scenario_type, status)',
+      replace(tenant_schema, '.', '_'), tenant_schema);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_si_scenario ON %I.scenario_investments(scenario_id)',
+      replace(tenant_schema, '.', '_'), tenant_schema);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_sa_scenario ON %I.scenario_assessments(scenario_id)',
+      replace(tenant_schema, '.', '_'), tenant_schema);
+
+    RAISE NOTICE 'Board planning tables created for schema: %', tenant_schema;
+  END LOOP;
+END $$;

db/migrations/014-budget-planning.sql

@@ -0,0 +1,54 @@
+-- Migration: Add budget_plans and budget_plan_lines tables to all tenant schemas
+DO $migration$
+DECLARE
+  s TEXT;
+BEGIN
+  FOR s IN
+    SELECT schema_name FROM information_schema.schemata WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- budget_plans
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.budget_plans (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        fiscal_year INTEGER NOT NULL,
+        status VARCHAR(20) NOT NULL DEFAULT ''planning'' CHECK (status IN (''planning'', ''approved'', ''ratified'')),
+        base_year INTEGER NOT NULL,
+        inflation_rate DECIMAL(5,2) NOT NULL DEFAULT 2.50,
+        notes TEXT,
+        created_by UUID,
+        approved_by UUID,
+        approved_at TIMESTAMPTZ,
+        ratified_by UUID,
+        ratified_at TIMESTAMPTZ,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW(),
+        UNIQUE(fiscal_year)
+      )', s);
+
+    -- budget_plan_lines
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.budget_plan_lines (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        budget_plan_id UUID NOT NULL REFERENCES %I.budget_plans(id) ON DELETE CASCADE,
+        account_id UUID NOT NULL REFERENCES %I.accounts(id),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN (''operating'', ''reserve'')),
+        jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+        mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+        may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+        jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+        sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+        nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+        is_manually_adjusted BOOLEAN DEFAULT FALSE,
+        notes TEXT,
+        UNIQUE(budget_plan_id, account_id, fund_type)
+      )', s, s, s);
+
+    -- Indexes
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bp_year ON %I.budget_plans(fiscal_year)', replace(s, 'tenant_', ''), s);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bp_status ON %I.budget_plans(status)', replace(s, 'tenant_', ''), s);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bpl_plan ON %I.budget_plan_lines(budget_plan_id)', replace(s, 'tenant_', ''), s);
+
+    RAISE NOTICE 'Migrated schema: %', s;
+  END LOOP;
+END;
+$migration$;

db/migrations/015-saas-onboarding-auth.sql

@@ -0,0 +1,107 @@
+-- Migration 015: SaaS Onboarding + Auth (Stripe, Refresh Tokens, MFA, SSO, Passkeys)
+-- Adds tables for refresh tokens, stripe event tracking, invite tokens,
+-- onboarding progress, and WebAuthn passkeys.
+
+-- ============================================================================
+-- 1. Modify shared.organizations — add Stripe billing columns
+-- ============================================================================
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS stripe_customer_id VARCHAR(255) UNIQUE;
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS stripe_subscription_id VARCHAR(255) UNIQUE;
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS trial_ends_at TIMESTAMPTZ;
+
+-- Update plan_level CHECK constraint to include new SaaS plan tiers
+-- (Drop and re-add since ALTER CHECK is not supported in PG)
+ALTER TABLE shared.organizations DROP CONSTRAINT IF EXISTS organizations_plan_level_check;
+ALTER TABLE shared.organizations ADD CONSTRAINT organizations_plan_level_check
+  CHECK (plan_level IN ('standard', 'premium', 'enterprise', 'starter', 'professional'));
+
+-- ============================================================================
+-- 2. New table: shared.refresh_tokens
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.refresh_tokens (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    token_hash VARCHAR(255) UNIQUE NOT NULL,
+    expires_at TIMESTAMPTZ NOT NULL,
+    revoked_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_refresh_tokens_user ON shared.refresh_tokens(user_id);
+CREATE INDEX IF NOT EXISTS idx_refresh_tokens_hash ON shared.refresh_tokens(token_hash);
+CREATE INDEX IF NOT EXISTS idx_refresh_tokens_expires ON shared.refresh_tokens(expires_at);
+
+-- ============================================================================
+-- 3. New table: shared.stripe_events (idempotency for webhook processing)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.stripe_events (
+    id VARCHAR(255) PRIMARY KEY,
+    type VARCHAR(100) NOT NULL,
+    processed_at TIMESTAMPTZ DEFAULT NOW(),
+    payload JSONB
+);
+
+-- ============================================================================
+-- 4. New table: shared.invite_tokens (magic link activation)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.invite_tokens (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    token_hash VARCHAR(255) UNIQUE NOT NULL,
+    expires_at TIMESTAMPTZ NOT NULL,
+    used_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_invite_tokens_hash ON shared.invite_tokens(token_hash);
+CREATE INDEX IF NOT EXISTS idx_invite_tokens_user ON shared.invite_tokens(user_id);
+
+-- ============================================================================
+-- 5. New table: shared.onboarding_progress
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.onboarding_progress (
+    organization_id UUID PRIMARY KEY REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    completed_steps TEXT[] DEFAULT '{}',
+    completed_at TIMESTAMPTZ,
+    updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- ============================================================================
+-- 6. New table: shared.user_passkeys (WebAuthn)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.user_passkeys (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    credential_id TEXT UNIQUE NOT NULL,
+    public_key TEXT NOT NULL,
+    counter BIGINT DEFAULT 0,
+    device_name VARCHAR(255),
+    transports TEXT[],
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    last_used_at TIMESTAMPTZ
+);
+
+CREATE INDEX IF NOT EXISTS idx_user_passkeys_user ON shared.user_passkeys(user_id);
+CREATE INDEX IF NOT EXISTS idx_user_passkeys_cred ON shared.user_passkeys(credential_id);
+
+-- ============================================================================
+-- 7. Modify shared.users — add MFA/WebAuthn columns
+-- ============================================================================
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS totp_verified_at TIMESTAMPTZ;
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS recovery_codes TEXT;
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS webauthn_challenge TEXT;
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS has_seen_intro BOOLEAN DEFAULT FALSE;
+
+-- ============================================================================
+-- 8. Stubbed email log table (for development — replaces real email sends)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.email_log (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    to_email VARCHAR(255) NOT NULL,
+    subject VARCHAR(500) NOT NULL,
+    body TEXT,
+    template VARCHAR(100),
+    metadata JSONB,
+    sent_at TIMESTAMPTZ DEFAULT NOW()
+);

db/migrations/016-password-reset-tokens.sql

@@ -0,0 +1,25 @@
+-- Migration 016: Password Reset Tokens
+-- Adds table for password reset token storage (hashed, single-use, short-lived).
+
+CREATE TABLE IF NOT EXISTS shared.password_reset_tokens (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    token_hash VARCHAR(255) UNIQUE NOT NULL,
+    expires_at TIMESTAMPTZ NOT NULL,
+    used_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_password_reset_tokens_hash ON shared.password_reset_tokens(token_hash);
+CREATE INDEX IF NOT EXISTS idx_password_reset_tokens_user ON shared.password_reset_tokens(user_id);
+
+-- Also ensure email_log table exists (may not exist if migration 015 hasn't been applied)
+CREATE TABLE IF NOT EXISTS shared.email_log (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    to_email VARCHAR(255) NOT NULL,
+    subject VARCHAR(500) NOT NULL,
+    body TEXT,
+    template VARCHAR(100),
+    metadata JSONB,
+    sent_at TIMESTAMPTZ DEFAULT NOW()
+);

db/migrations/017-billing-enhancements.sql

@@ -0,0 +1,27 @@
+-- Migration 017: Billing Enhancements
+-- Adds support for annual billing, free trials, ACH/invoice billing,
+-- and past_due grace period status.
+
+-- ============================================================================
+-- 1. Add billing_interval column (month or year)
+-- ============================================================================
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS billing_interval VARCHAR(20) DEFAULT 'month';
+
+-- ============================================================================
+-- 2. Add collection_method column (charge_automatically or send_invoice)
+-- ============================================================================
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS collection_method VARCHAR(20) DEFAULT 'charge_automatically';
+
+-- ============================================================================
+-- 3. Update status CHECK to include 'past_due'
+-- ============================================================================
+ALTER TABLE shared.organizations DROP CONSTRAINT IF EXISTS organizations_status_check;
+ALTER TABLE shared.organizations ADD CONSTRAINT organizations_status_check
+  CHECK (status IN ('active', 'suspended', 'trial', 'archived', 'past_due'));
+
+-- ============================================================================
+-- 4. Ensure plan_level CHECK includes SaaS tiers (idempotent with 015)
+-- ============================================================================
+ALTER TABLE shared.organizations DROP CONSTRAINT IF EXISTS organizations_plan_level_check;
+ALTER TABLE shared.organizations ADD CONSTRAINT organizations_plan_level_check
+  CHECK (plan_level IN ('standard', 'premium', 'enterprise', 'starter', 'professional'));

db/seed/seed.sql

@@ -204,7 +204,10 @@ CREATE TABLE IF NOT EXISTS %I.assessment_groups (
   special_assessment DECIMAL(10,2) DEFAULT 0.00,
   unit_count INTEGER DEFAULT 0,
   frequency VARCHAR(20) DEFAULT ''monthly'',
+  due_months INTEGER[] DEFAULT ''{1,2,3,4,5,6,7,8,9,10,11,12}'',
+  due_day INTEGER DEFAULT 1,
   is_active BOOLEAN DEFAULT TRUE,
+  is_default BOOLEAN DEFAULT FALSE,
   created_at TIMESTAMPTZ DEFAULT NOW(),
   updated_at TIMESTAMPTZ DEFAULT NOW()
 )', v_schema);
@@ -244,6 +247,9 @@ CREATE TABLE IF NOT EXISTS %I.invoices (
   amount DECIMAL(10,2) NOT NULL,
   amount_paid DECIMAL(10,2) DEFAULT 0.00,
   status VARCHAR(20) DEFAULT ''draft'',
+  period_start DATE,
+  period_end DATE,
+  assessment_group_id UUID,
   journal_entry_id UUID,
   sent_at TIMESTAMPTZ,
   paid_at TIMESTAMPTZ,
@@ -443,10 +449,10 @@ END LOOP;
 -- ============================================================
 -- 4b. Seed Assessment Groups
 -- ============================================================
-EXECUTE format('INSERT INTO %I.assessment_groups (name, description, regular_assessment, special_assessment, unit_count) VALUES
-  (''Single Family Homes'', ''Standard single family detached homes (Units 1-20)'', 350.00, 0.00, 20),
-  (''Patio Homes'', ''Medium-sized patio homes (Units 21-35)'', 425.00, 0.00, 15),
-  (''Estate Lots'', ''Large estate lots (Units 36-50)'', 500.00, 75.00, 15)
+EXECUTE format('INSERT INTO %I.assessment_groups (name, description, regular_assessment, special_assessment, unit_count, frequency, due_months, due_day) VALUES
+  (''Single Family Homes'', ''Standard single family detached homes (Units 1-20)'', 350.00, 0.00, 20, ''monthly'', ''{1,2,3,4,5,6,7,8,9,10,11,12}'', 15),
+  (''Patio Homes'', ''Medium-sized patio homes (Units 21-35)'', 1275.00, 0.00, 15, ''quarterly'', ''{1,4,7,10}'', 1),
+  (''Estate Lots'', ''Large estate lots (Units 36-50)'', 6000.00, 900.00, 15, ''annual'', ''{3}'', 1)
 ', v_schema);
 
 -- ============================================================

docker-compose.prod.yml

@@ -0,0 +1,121 @@
+# Production override — use with:
+#   docker compose -f docker-compose.yml -f docker-compose.prod.yml up -d --build
+#
+# What this changes from the base (dev) config:
+#   - Disables the Docker nginx container (host nginx handles routing + SSL)
+#   - Backend: production Dockerfile (compiled JS, no watch, no devDeps)
+#   - Frontend: production Dockerfile (static build served by nginx on port 3001)
+#   - Backend + Frontend bound to 127.0.0.1 only (host nginx proxies to them)
+#   - No source-code volume mounts (uses baked-in built code)
+#   - Memory limits and health checks on backend
+#   - Tuned PostgreSQL for production workloads
+#   - Restart policies for reliability
+#
+# SSL/TLS and request routing are handled by the host-level nginx.
+# See nginx/host-production.conf for a ready-to-use reference config.
+
+services:
+  nginx:
+    # Disabled in production — host nginx handles routing + SSL directly.
+    # The dev-only Docker nginx is still used by the base docker-compose.yml.
+    deploy:
+      replicas: 0
+
+  backend:
+    build:
+      context: ./backend
+      dockerfile: Dockerfile          # production Dockerfile (compiled JS)
+    ports:
+      - "127.0.0.1:3000:3000"        # loopback only — host nginx proxies here
+    volumes: []                        # override: no source mounts in prod
+    environment:
+      - DATABASE_URL=${DATABASE_URL}
+      - REDIS_URL=${REDIS_URL}
+      - JWT_SECRET=${JWT_SECRET}
+      - NODE_ENV=production
+      - AI_API_URL=${AI_API_URL}
+      - AI_API_KEY=${AI_API_KEY}
+      - AI_MODEL=${AI_MODEL}
+      - AI_DEBUG=${AI_DEBUG:-false}
+      - NEW_RELIC_ENABLED=${NEW_RELIC_ENABLED:-false}
+      - NEW_RELIC_LICENSE_KEY=${NEW_RELIC_LICENSE_KEY:-}
+      - NEW_RELIC_APP_NAME=${NEW_RELIC_APP_NAME:-HOALedgerIQ_App}
+      - STRIPE_SECRET_KEY=${STRIPE_SECRET_KEY:-}
+      - STRIPE_WEBHOOK_SECRET=${STRIPE_WEBHOOK_SECRET:-}
+      - STRIPE_STARTER_PRICE_ID=${STRIPE_STARTER_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_PRICE_ID=${STRIPE_PROFESSIONAL_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_PRICE_ID=${STRIPE_ENTERPRISE_PRICE_ID:-}
+      - STRIPE_STARTER_MONTHLY_PRICE_ID=${STRIPE_STARTER_MONTHLY_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID=${STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_MONTHLY_PRICE_ID=${STRIPE_ENTERPRISE_MONTHLY_PRICE_ID:-}
+      - STRIPE_STARTER_ANNUAL_PRICE_ID=${STRIPE_STARTER_ANNUAL_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID=${STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_ANNUAL_PRICE_ID=${STRIPE_ENTERPRISE_ANNUAL_PRICE_ID:-}
+      - REQUIRE_PAYMENT_METHOD_FOR_TRIAL=${REQUIRE_PAYMENT_METHOD_FOR_TRIAL:-false}
+      - GOOGLE_CLIENT_ID=${GOOGLE_CLIENT_ID:-}
+      - GOOGLE_CLIENT_SECRET=${GOOGLE_CLIENT_SECRET:-}
+      - GOOGLE_CALLBACK_URL=${GOOGLE_CALLBACK_URL:-https://app.hoaledgeriq.com/api/auth/google/callback}
+      - AZURE_CLIENT_ID=${AZURE_CLIENT_ID:-}
+      - AZURE_CLIENT_SECRET=${AZURE_CLIENT_SECRET:-}
+      - AZURE_TENANT_ID=${AZURE_TENANT_ID:-}
+      - AZURE_CALLBACK_URL=${AZURE_CALLBACK_URL:-https://app.hoaledgeriq.com/api/auth/azure/callback}
+      - WEBAUTHN_RP_ID=${WEBAUTHN_RP_ID:-app.hoaledgeriq.com}
+      - WEBAUTHN_RP_ORIGIN=${WEBAUTHN_RP_ORIGIN:-https://app.hoaledgeriq.com}
+      - INVITE_TOKEN_SECRET=${INVITE_TOKEN_SECRET:-}
+      - APP_URL=${APP_URL:-https://app.hoaledgeriq.com}
+      - RESEND_API_KEY=${RESEND_API_KEY:-}
+      - RESEND_FROM_ADDRESS=${RESEND_FROM_ADDRESS:-noreply@hoaledgeriq.com}
+      - RESEND_REPLY_TO=${RESEND_REPLY_TO:-sales@hoaledgeriq.com}
+    deploy:
+      resources:
+        limits:
+          memory: 1024M
+        reservations:
+          memory: 256M
+    healthcheck:
+      test: ["CMD-SHELL", "wget -qO- http://localhost:3000/api || exit 1"]
+      interval: 15s
+      timeout: 5s
+      retries: 3
+      start_period: 30s
+    restart: unless-stopped
+
+  frontend:
+    build:
+      context: ./frontend
+      dockerfile: Dockerfile           # production Dockerfile (static nginx)
+    ports:
+      - "127.0.0.1:3001:3001"         # loopback only — host nginx proxies here
+    volumes: []                         # override: no source mounts in prod
+    environment:
+      - NODE_ENV=production
+    restart: unless-stopped
+
+  postgres:
+    # Tune PostgreSQL for production workloads
+    command: >
+      postgres
+        -c max_connections=200
+        -c shared_buffers=256MB
+        -c effective_cache_size=512MB
+        -c work_mem=4MB
+        -c maintenance_work_mem=64MB
+        -c checkpoint_completion_target=0.9
+        -c wal_buffers=16MB
+        -c random_page_cost=1.1
+    # No host port mapping — backend reaches postgres via the Docker network.
+    # Removes 2 docker-proxy processes and closes 0.0.0.0:5432 to the internet.
+    ports: []
+    deploy:
+      resources:
+        limits:
+          memory: 1024M
+        reservations:
+          memory: 512M
+    restart: unless-stopped
+
+  redis:
+    # No host port mapping — backend reaches redis via the Docker network.
+    # Removes 2 docker-proxy processes and closes 0.0.0.0:6379 to the internet.
+    ports: []
+    restart: unless-stopped

docker-compose.ssl.yml

@@ -0,0 +1,28 @@
+# SSL override — use with: docker compose -f docker-compose.yml -f docker-compose.ssl.yml up -d
+#
+# This adds port 443, certbot volumes, and a certbot renewal service
+# to the base docker-compose.yml configuration.
+
+services:
+  nginx:
+    ports:
+      - "80:80"
+      - "443:443"
+    volumes:
+      - ./nginx/ssl.conf:/etc/nginx/conf.d/default.conf:ro
+      - certbot_www:/var/www/certbot:ro
+      - certbot_conf:/etc/letsencrypt:ro
+
+  certbot:
+    image: certbot/certbot:latest
+    volumes:
+      - certbot_www:/var/www/certbot
+      - certbot_conf:/etc/letsencrypt
+    networks:
+      - hoanet
+    # Auto-renew: check twice daily, only renews if < 30 days remain
+    entrypoint: "/bin/sh -c 'trap exit TERM; while :; do certbot renew --quiet; sleep 12h & wait $${!}; done'"
+
+volumes:
+  certbot_www:
+  certbot_conf:

docker-compose.yml

@@ -15,8 +15,8 @@ services:
     build:
       context: ./backend
       dockerfile: Dockerfile.dev
-    ports:
-      - "3000:3000"
+    # No host port mapping — dev traffic goes through the Docker nginx container.
+    # Production overlay maps 127.0.0.1:3000 for the host reverse proxy.
     environment:
       - DATABASE_URL=${DATABASE_URL}
       - REDIS_URL=${REDIS_URL}
@@ -26,6 +26,35 @@ services:
       - AI_API_KEY=${AI_API_KEY}
       - AI_MODEL=${AI_MODEL}
       - AI_DEBUG=${AI_DEBUG:-false}
+      - NEW_RELIC_ENABLED=${NEW_RELIC_ENABLED:-false}
+      - NEW_RELIC_LICENSE_KEY=${NEW_RELIC_LICENSE_KEY:-}
+      - NEW_RELIC_APP_NAME=${NEW_RELIC_APP_NAME:-HOALedgerIQ_App}
+      - STRIPE_SECRET_KEY=${STRIPE_SECRET_KEY:-}
+      - STRIPE_WEBHOOK_SECRET=${STRIPE_WEBHOOK_SECRET:-}
+      - STRIPE_STARTER_PRICE_ID=${STRIPE_STARTER_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_PRICE_ID=${STRIPE_PROFESSIONAL_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_PRICE_ID=${STRIPE_ENTERPRISE_PRICE_ID:-}
+      - STRIPE_STARTER_MONTHLY_PRICE_ID=${STRIPE_STARTER_MONTHLY_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID=${STRIPE_PROFESSIONAL_MONTHLY_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_MONTHLY_PRICE_ID=${STRIPE_ENTERPRISE_MONTHLY_PRICE_ID:-}
+      - STRIPE_STARTER_ANNUAL_PRICE_ID=${STRIPE_STARTER_ANNUAL_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID=${STRIPE_PROFESSIONAL_ANNUAL_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_ANNUAL_PRICE_ID=${STRIPE_ENTERPRISE_ANNUAL_PRICE_ID:-}
+      - REQUIRE_PAYMENT_METHOD_FOR_TRIAL=${REQUIRE_PAYMENT_METHOD_FOR_TRIAL:-false}
+      - GOOGLE_CLIENT_ID=${GOOGLE_CLIENT_ID:-}
+      - GOOGLE_CLIENT_SECRET=${GOOGLE_CLIENT_SECRET:-}
+      - GOOGLE_CALLBACK_URL=${GOOGLE_CALLBACK_URL:-http://localhost/api/auth/google/callback}
+      - AZURE_CLIENT_ID=${AZURE_CLIENT_ID:-}
+      - AZURE_CLIENT_SECRET=${AZURE_CLIENT_SECRET:-}
+      - AZURE_TENANT_ID=${AZURE_TENANT_ID:-}
+      - AZURE_CALLBACK_URL=${AZURE_CALLBACK_URL:-http://localhost/api/auth/azure/callback}
+      - WEBAUTHN_RP_ID=${WEBAUTHN_RP_ID:-localhost}
+      - WEBAUTHN_RP_ORIGIN=${WEBAUTHN_RP_ORIGIN:-http://localhost}
+      - INVITE_TOKEN_SECRET=${INVITE_TOKEN_SECRET:-dev-invite-secret}
+      - APP_URL=${APP_URL:-http://localhost}
+      - RESEND_API_KEY=${RESEND_API_KEY:-}
+      - RESEND_FROM_ADDRESS=${RESEND_FROM_ADDRESS:-noreply@hoaledgeriq.com}
+      - RESEND_REPLY_TO=${RESEND_REPLY_TO:-}
     volumes:
       - ./backend/src:/app/src
       - ./backend/nest-cli.json:/app/nest-cli.json
@@ -43,8 +72,8 @@ services:
     build:
       context: ./frontend
       dockerfile: Dockerfile.dev
-    ports:
-      - "5173:5173"
+    # No host port mapping — dev traffic goes through the Docker nginx container.
+    # Production overlay maps 127.0.0.1:3001 for the host reverse proxy.
     environment:
       - NODE_ENV=${NODE_ENV}
     volumes:

docs/AI_FEATURE_AUDIT.md

@@ -0,0 +1,545 @@
+# AI Feature Audit Report
+
+**Audit Date:** 2026-03-05
+**Tenant Under Test:** Pine Creek HOA (`tenant_pine_creek_hoa_q33i`)
+**AI Model:** Qwen 3.5-397B-A17B via NVIDIA NIM (Temperature: 0.3)
+**Auditor:** Claude Opus 4.6 (automated)
+**Data Snapshot Date:** 2026-03-04
+
+---
+
+## Executive Summary
+
+Three AI-powered features were audited against ground-truth database records: **Operating Fund Health**, **Reserve Fund Health**, and **Investment Recommendations**. Overall, the AI demonstrates strong financial reasoning and produces actionable, fiduciary-appropriate recommendations. However, score consistency across runs is a concern (16-point spread on operating, 20-point spread on reserve), and several specific data interpretation issues were identified.
+
+| Feature | Latest Score/Grade | Concurrence | Verdict |
+|---|---|---|---|
+| Operating Fund Health | 88 / Good | **72%** | Score ~10-15 pts high; cash runway below its own "Good" threshold |
+| Reserve Fund Health | 45 / Needs Attention | **85%** | Well-calibrated; minor data misquote on annual contributions |
+| Investment Recommendations | 6 recommendations | **88%** | Excellent specificity; all market rates verified accurate |
+
+---
+
+## Data Foundation (Ground Truth)
+
+### Financial Position
+
+| Metric | Value | Source |
+|---|---|---|
+| Operating Cash (Checking) | $27,418.81 | GL balance |
+| Reserve Cash (Savings) | $10,688.45 | GL balance |
+| Reserve CD #1a (FCB) | $10,000 @ 3.67%, matures 6/19/26 | `investment_accounts` |
+| Reserve CD #2a (FCB) | $8,000 @ 3.60%, matures 4/14/26 | `investment_accounts` |
+| Reserve CD #3a (FCB) | $10,000 @ 3.67%, matures 8/18/26 | `investment_accounts` |
+| Total Reserve Fund | $38,688.45 | Cash + Investments |
+| Total Assets | $66,107.26 | Operating + Reserve |
+
+### Budget (FY2026)
+
+| Category | Annual Total |
+|---|---|
+| Operating Income | $184,207.40 |
+| Operating Expense | $139,979.95 |
+| **Net Operating Surplus** | **$44,227.45** |
+| Monthly Expense Run Rate | $11,665.00 |
+| Reserve Interest Income | $1,449.96 |
+| Reserve Disbursements | $22,000.00 (Mar $13K, Apr $9K) |
+
+### Assessment Structure
+
+- **67 units** at $2,328.14/year regular + $300.00/year special (annual frequency)
+- Total annual regular assessments: ~$155,985
+- Total annual special assessments: ~$20,100
+- Budget timing: assessments front-loaded in Mar-Jun
+
+### Actuals (YTD through March 4, 2026)
+
+| Metric | Value |
+|---|---|
+| YTD Income | $88.16 (ARC fees $100 - $50 adj + $38.16 interest) |
+| YTD Expenses | $1,850.42 (January only) |
+| Delinquent Invoices | 0 ($0.00) |
+| Journal Entries Posted | 4 (Jan actuals + Feb adjusting + Feb opening balances) |
+
+### Capital Projects (from `projects` table, 26 total)
+
+| Project | Cost | Target | Funded % |
+|---|---|---|---|
+| Pond Spillway | $7,000 | Mar 2026 | 0% |
+| Tuscany Drain Box | $5,500 | May 2026 | 0% |
+| Front Entrance Power Washing | $1,500 | Mar 2027 | 0% |
+| Irrigation Pump Replacement | $1,500 | Jun 2027 | 0% |
+| **Road Sealing - All Roads** | **$80,000** | **Jun 2029** | **0%** |
+| Asphalt Repair - Creek Stone Dr | $43,000 | TBD | 0% |
+| Pavilion & Vineyard Structures | $7,000 | Jun 2035 | 0% |
+| 16 placeholder items | $1.00 each | TBD | 0% |
+| **Total Planned** | **$152,016** | | **0%** |
+
+### Reserve Components
+
+- **0 components tracked** (empty `reserve_components` table)
+
+### Market Rates (fetched 2026-03-04)
+
+| Type | Top Rate | Bank | Term |
+|---|---|---|---|
+| CD | 4.10% | E*TRADE / Synchrony | 12-14 mo |
+| High-Yield Savings | 4.09% | Openbank | Liquid |
+| Money Market | 4.03% | Vio Bank | Liquid |
+
+---
+
+## 1. Operating Fund Health Score
+
+**Latest Score:** 88 (Good) — Generated 2026-03-04T19:24:36Z
+**Score History:** 48 → 72 → 78 → 72 → 78 → **88** (6 runs, March 2-4)
+**Overall Concurrence: 72%**
+
+### Factor-by-Factor Analysis
+
+#### Factor 1: "Projected Cash Flow" — Impact: Positive
+> "12-month forecast shows consistent positive liquidity, with cash balances never dipping below the starting $27,419 and peaking at $142,788 in June."
+
+| Check | Result |
+|---|---|
+| Budget surplus ($184K income vs $140K expense) | **Verified** ✅ |
+| Assessments front-loaded Mar-Jun | **Verified** ✅ (budget shows $48K Mar, $64K Apr, $32K May, $16K Jun) |
+| Peak of ~$142K in June | **Plausible** ✅ ($27K + cumulative income through June) |
+| Cash never below starting $27K | **Plausible** ✅ (expenses < income by month) |
+
+**Concurrence: 95%** — Forecast logic is sound. The only risk is the assumption that assessments are collected on the exact budget schedule.
+
+---
+
+#### Factor 2: "Delinquency Rate" — Impact: Positive
+> "$0.00 in overdue invoices and a 0.0% delinquency rate."
+
+**Concurrence: 100%** ✅ — Database confirms zero delinquent invoices.
+
+---
+
+#### Factor 3: "Budget Performance (Timing)" — Impact: Neutral
+> "YTD income is 99.8% below budget ($55k variance) primarily due to the timing of the large Special Assessment ($20,700) and regular assessments appearing in future projected months."
+
+| Check | Result |
+|---|---|
+| YTD income $88.16 | **Verified** ✅ |
+| Budget includes March ($55K) in YTD calc | **Accurate** — AI uses month 3 of 12, includes full March budget |
+| Timing explanation | **Reasonable** — we're only 4 days into March |
+| Rating as "neutral" vs "negative" | **Appropriate** ✅ — correctly avoids penalizing for calendar timing |
+
+**Concurrence: 80%** — The variance is accurately computed but presenting a $55K "variance" when we're 4 days into March could alarm a board member. The YTD window through month 3 includes all of March's budget despite only 4 days having elapsed. Consider computing YTD budget pro-rata or through the prior complete month.
+
+**🔧 Tuning Suggestion:** Add a note to the prompt about pro-rating the current month's budget, or instruct the AI to note "X days into the current month" when the variance is driven by incomplete-month timing.
+
+---
+
+#### Factor 4: "Cash Reserves" — Impact: Positive
+> "Current operating cash of $27,419 provides 2.4 months of runway based on the annual expense run rate."
+
+| Check | Result |
+|---|---|
+| $27,419 / ($139,980 / 12) = 2.35 months | **Math verified** ✅ |
+| Rated as "positive" | **Questionable** ⚠️ |
+
+**Concurrence: 60%** — The math is correct, but rating 2.4 months as "positive" contradicts the scoring guidelines which state 2-3 months = "Fair" (60-74) and 3-6 months = "Good" (75-89). This factor should be "neutral" at best, and the overall score should reflect that the HOA is *below* the "Good" threshold for cash reserves.
+
+**🔧 Tuning Suggestion:** Add explicit guidance in the prompt: "If cash runway is below 3 months, this factor MUST be neutral or negative, regardless of projected future inflows."
+
+---
+
+#### Factor 5: "Expense Management" — Impact: Positive
+> "YTD expenses are $36,313 under budget (4.8% of annual budget spent vs 25% of year elapsed)."
+
+| Check | Result |
+|---|---|
+| YTD expenses $1,850.42 | **Verified** ✅ |
+| Budget YTD (3 months): ~$38,164 | **Correct** ✅ |
+| $1,850 / $38,164 = 4.85% | **Math verified** ✅ |
+| "25% of year elapsed" | **Correct** (month 3 of 12) |
+| Phrasing "of annual budget" | **Misleading** ⚠️ — it's actually 4.8% of YTD budget, not annual |
+
+**Concurrence: 70%** — The percentage is correctly calculated against YTD budget, but the phrasing "of annual budget" is incorrect. Also, the low spend is not necessarily positive — only January actuals exist; February hasn't been posted yet, which the AI partially acknowledges with "or delayed billing cycles."
+
+---
+
+### Recommendation Assessment
+
+| # | Recommendation | Priority | Concurrence |
+|---|---|---|---|
+| 1 | "Verify the posting schedule for the $20,700 Special Assessment" | Low | **90%** ✅ Valid; assessments are annual, collection timing matters |
+| 2 | "Investigate the low YTD expense recognition ($1,850 vs $38,164)" | Medium | **95%** ✅ Excellent catch; Feb expenses not posted yet |
+| 3 | "Consider moving excess cash over $100K in Q2 to interest-bearing account" | Low | **85%** ✅ Sound advice; aligns with HY Savings at 4.09% |
+
+**Recommendation Concurrence: 90%** — All three recommendations are actionable and data-backed.
+
+---
+
+### Score Assessment
+
+**Is 88 (Good) the right score?**
+
+| Scoring Criterion | Guidelines Say | Actual | Alignment |
+|---|---|---|---|
+| Cash reserves | 3-6 months for "Good" | 2.4 months | ❌ Below threshold |
+| Income vs expenses | "Roughly matching" for Good | $184K vs $140K (surplus) | ✅ Exceeds |
+| Delinquency | "Manageable" for Good | 0% | ✅ Excellent |
+| Budget performance | No major overruns for Good | Under budget (timing) | ✅ Positive |
+| Projected cash flow | Not explicitly in guidelines | Strong positive trajectory | ✅ Positive |
+
+The cash runway of 2.4 months is below the stated "Good" (75-89) threshold of 3-6 months and technically falls in the "Fair" (60-74) range of 2-3 months. Earlier AI runs scored this 72-78, which better aligns with the guidelines. The 88 appears to overweight the projected future cash flow (which is speculative) vs the current actual position.
+
+**Suggested correct score: 74-80** (high end of Fair to low end of Good)
+
+---
+
+### Score Consistency Concern
+
+| Run Date | Score | Label |
+|---|---|---|
+| Mar 2 15:07 | 48 | Needs Attention |
+| Mar 2 15:12 | 78 | Good |
+| Mar 2 15:36 | 72 | Fair |
+| Mar 2 17:09 | 78 | Good |
+| Mar 3 02:03 | 72 | Fair |
+| Mar 4 19:24 | 88 | Good |
+
+A **40-point spread** (48-88) across 6 runs with essentially the same data is concerning. Even excluding the outlier first run (which noted a data config issue with "1 units"), the remaining 5 runs span 72-88 (16 points). At temperature 0.3, this suggests the model is not deterministic enough for financial scoring.
+
+**🔧 Tuning Suggestion:** Consider lowering temperature to 0.1 for health score calculations to improve consistency. Alternatively, implement a moving average of the last 3 scores to smooth volatility.
+
+---
+
+## 2. Reserve Fund Health Score
+
+**Latest Score:** 45 (Needs Attention) — Generated 2026-03-04T19:24:50Z
+**Score History:** 25 → 48 → 42 → 25 → 45 → 35 → **45** (7 runs, March 2-4)
+**Overall Concurrence: 85%**
+
+### Factor-by-Factor Analysis
+
+#### Factor 1: "Funded Ratio" — Impact: Negative
+> "Calculated at 0% because no reserve components have been inventoried or assigned replacement costs, making it impossible to measure true funding health against the $152,016 in planned projects."
+
+| Check | Result |
+|---|---|
+| 0 reserve components in DB | **Verified** ✅ |
+| $152,016 in planned projects | **Verified** ✅ (sum of all `projects` rows) |
+| 0% funded ratio | **Technically accurate** ✅ (no denominator from components) |
+| Distinction between components and projects | **Well articulated** ✅ |
+
+**Concurrence: 95%** — The AI correctly identifies that the 0% is an artifact of missing reserve study data, not a literal lack of funds. It appropriately flags this as a governance failure.
+
+---
+
+#### Factor 2: "Projected Cash Flow" — Impact: Positive
+> "Strong immediate liquidity; cash balance is projected to rise from $10,688 to over $49,000 by May 2026 due to special assessment income covering the $12,500 in urgent 2026 project costs."
+
+| Check | Result |
+|---|---|
+| Starting reserve cash $10,688 | **Verified** ✅ |
+| 2026 project costs: $7K (Mar) + $5.5K (May) = $12,500 | **Verified** ✅ |
+| Special assessment: $300 × 67 = $20,100/year | **Verified** ✅ |
+| CD maturities: $8K (Apr), $10K (Jun), $10K (Aug) | **Verified** ✅ |
+| Projected rise to $49K by May | **Plausible** ✅ (income + maturities - project costs) |
+
+**Concurrence: 85%** — Math is directionally correct. However, the assessment is annual frequency so the full $20,100 may arrive in a single payment, not spread monthly. The timing assumption is critical.
+
+---
+
+#### Factor 3: "Component Tracking" — Impact: Negative
+> "Critical failure in governance: 'No reserve components tracked' means the association is flying blind on the condition and remaining useful life of major assets like roads and irrigation."
+
+**Concurrence: 100%** ✅ — Database confirms 0 rows in `reserve_components`. This is objectively a critical gap.
+
+---
+
+#### Factor 4: "Annual Contributions" — Impact: Negative
+> "Recurring annual reserve income is only $300 (plus minimal interest), which is grossly insufficient to fund the $80,000 road sealing project due in 2029."
+
+| Check | Result |
+|---|---|
+| Reserve budget income: $1,449.96/yr (interest only) | **Verified** ✅ |
+| Special assessment: $300/unit × 67 = $20,100/yr | **Verified** ✅ |
+| "$300" cited as annual reserve income | **Incorrect** ⚠️ |
+| Road Sealing $80K in June 2029 | **Verified** ✅ |
+
+**Concurrence: 65%** — The concern about insufficient contributions is valid, but the "$300" figure appears to confuse the per-unit special assessment amount ($300/unit) with the total annual reserve income. Actual annual reserve income = $1,450 (interest) + $20,100 (special assessments) = **$21,550/yr**. Even at $21,550/yr, the 3 years until Road Sealing would accumulate ~$64,650, still short of $80K. So the directional concern is correct, but the magnitude is significantly misstated.
+
+**🔧 Tuning Suggestion:** The prompt should explicitly label the special assessment income total (not per-unit) in the data context. Currently the data says "$300.00/unit × 67 units (annual)" — the AI should compute $20,100 but sometimes fixates on the $300 per-unit figure. Consider pre-computing and passing the total.
+
+---
+
+### Recommendation Assessment
+
+| # | Recommendation | Priority | Concurrence |
+|---|---|---|---|
+| 1 | "Commission a professional Reserve Study to inventory assets and establish funded ratio" | High | **100%** ✅ Critical and universally correct |
+| 2 | "Develop a long-term funding plan for the $80,000 Road Sealing project (2029)" | High | **90%** ✅ Verified project exists; $80K with 0% funded |
+| 3 | "Formalize collection of special assessments into the reserve fund vs operating" | Medium | **95%** ✅ Budget shows special assessments in operating income section |
+
+**Recommendation Concurrence: 95%** — All recommendations are actionable, appropriately prioritized, and backed by database evidence.
+
+---
+
+### Score Assessment
+
+**Is 45 (Needs Attention) the right score?**
+
+| Scoring Criterion | Guidelines Say | Actual | Alignment |
+|---|---|---|---|
+| Percent funded | 20-30% for "Needs Attention" | 0% (no components) | ⬇️ Worse than threshold |
+| Contributions | "Inadequate" for Needs Attention | $21,550/yr for $152K in projects | ⚠️ Borderline |
+| Component tracking | "Multiple urgent unfunded" | 0 tracked, 2 due in 2026 | ❌ Critical gap |
+| Investments | Not scored negatively | 3 CDs earning 3.6-3.67% | ✅ Positive |
+| Capital readiness | | $12.5K due soon, only $10.7K cash | ⚠️ Tight |
+
+A score of 45 is reasonable. The 0% funded ratio technically suggests "At Risk" (20-39), but the presence of real assets ($38.7K), active investments, and manageable near-term liquidity justifies bumping it into the "Needs Attention" band. The AI's balancing of the artificial 0% metric against actual fund health shows good judgment.
+
+**Suggested correct score: 40-50** — the AI's 45 is well-calibrated.
+
+---
+
+### Score Consistency Concern
+
+| Run Date | Score | Label |
+|---|---|---|
+| Mar 2 15:06 | 25 | At Risk |
+| Mar 2 15:13 | 25 | At Risk |
+| Mar 2 15:37 | 48 | Needs Attention |
+| Mar 2 17:10 | 42 | Needs Attention |
+| Mar 3 02:04 | 45 | Needs Attention |
+| Mar 4 18:49 | 35 | At Risk |
+| Mar 4 19:24 | 45 | Needs Attention |
+
+A **23-point spread** (25-48) across 7 runs. The scores oscillate between "At Risk" and "Needs Attention" — the model cannot consistently decide which band this falls into. The most recent 3 runs (35, 45, 45) are more stable.
+
+**🔧 Tuning Suggestion:** Add boundary guidance to the prompt: "When the score falls within ±5 points of a threshold (40, 60, 75, 90), explicitly justify which side of the boundary the HOA falls on."
+
+---
+
+## 3. AI Investment Recommendations
+
+**Latest Run:** 2026-03-04T19:28:22Z (3 runs saved)
+**Overall Concurrence: 88%**
+
+### Overall Assessment
+> "The HOA has a healthy long-term cash flow outlook with significant surpluses projected by mid-2026, but faces an immediate liquidity pinch in the Reserve Fund for March/April capital projects. The current investment strategy relies on older, lower-yielding CDs (3.60-3.67%) that are maturing soon."
+
+**Concurrence: 92%** ✅ — Every claim verified:
+- CDs are at 3.60-3.67% vs market 4.10% (verified)
+- March project ($7K) vs reserve cash ($10.7K) is tight (verified)
+- Long-term surplus projected from assessment income (verified from budget)
+
+---
+
+### Recommendation-by-Recommendation Analysis
+
+#### Rec 1: "Critical Reserve Shortfall for March Project" — HIGH / Liquidity Warning
+
+| Claim | Database Value | Match |
+|---|---|---|
+| Reserve cash = $10,688 | $10,688.45 | ✅ Exact |
+| $7,000 Pond Spillway project due March | Projects table: $7,000, Mar 2026 | ✅ Exact |
+| Shortfall risk | $10,688 - $7,000 = $3,688 remaining — tight but feasible | ✅ |
+| Suggested action: expedite special assessment or transfer from operating | Sound advice | ✅ |
+
+**Concurrence: 90%** — The liquidity concern is real. After paying the $7K project, only $3.7K would remain in reserve cash before the $5.5K May project. The AI correctly flags the timing risk even though the fund is technically solvent.
+
+---
+
+#### Rec 2: "Reinvest Maturing CD #2a at Higher Rate" — HIGH / Maturity Action
+
+| Claim | Database Value | Match |
+|---|---|---|
+| CD #2a = $8,000 | $8,000.00 | ✅ Exact |
+| Current rate = 3.60% | 3.60% | ✅ Exact |
+| Maturity = April 14, 2026 | 2026-04-14 | ✅ Exact |
+| Market rate = 4.10% (E*TRADE) | CD rates: E*TRADE 4.10%, 1 year, $0 min | ✅ Exact |
+| Additional yield: ~$40/year per $8K | $8K × 0.50% = $40 | ✅ Math correct |
+
+**Concurrence: 95%** ✅ — Textbook-correct recommendation. Every data point verified. The 50 bps improvement is risk-free income.
+
+---
+
+#### Rec 3: "Establish 12-Month CD Ladder for Reserves" — MEDIUM / CD Ladder
+
+| Claim | Database Value | Match |
+|---|---|---|
+| ~$38K total reserve portfolio | $38,688.45 | ✅ Exact |
+| Suggest 4-rung ladder (3/6/9/12 mo) | Standard strategy | ✅ |
+| Rates up to 4.10% | Market data confirmed | ✅ |
+| $9K matures every quarter | $38K / 4 = $9.5K per rung | ✅ Approximate |
+
+**Concurrence: 75%** — Strategy is sound in principle, but the recommendation overlooks two constraints:
+1. **Immediate project costs ($12.5K in 2026)** must be reserved first, leaving ~$26K for laddering
+2. **Investing the entire $38K** is aggressive — some cash buffer should remain liquid
+
+**🔧 Tuning Suggestion:** Add a constraint to the prompt: "When recommending CD ladders, always subtract upcoming project costs (next 12 months) and a minimum emergency reserve (1 month of budgeted reserve expenses) before calculating the investable amount."
+
+---
+
+#### Rec 4: "Deploy Excess Operating Cash to High-Yield Savings" — MEDIUM / New Investment
+
+| Claim | Database Value | Match |
+|---|---|---|
+| Operating cash = $27,418 | $27,418.81 | ✅ Exact |
+| 3-month buffer = ~$35,000 | $11,665 × 3 = $34,995 | ✅ Math correct |
+| Current cash below buffer | $27.4K < $35K | ✅ Correctly identified |
+| Openbank 4.09% APY | Market data: Openbank 4.09%, $0.01 min | ✅ Exact |
+| Trigger: "As soon as balance exceeds $35K" | Sound deferred recommendation | ✅ |
+
+**Concurrence: 90%** ✅ — The AI correctly identifies the current shortfall and provides a forward-looking trigger. Well-structured advice that respects the liquidity constraint.
+
+---
+
+#### Rec 5: "Optimize Reserve Cash Yield Post-Project" — LOW / Reallocation
+
+| Claim | Database Value | Match |
+|---|---|---|
+| Vio Bank Money Market at 4.03% | Market data: Vio Bank 4.03%, $0 min | ✅ Exact |
+| Post-project reserve cash deployment | Appropriate timing | ✅ |
+| T+1 liquidity for emergencies | Correct MM account characteristic | ✅ |
+
+**Concurrence: 85%** ✅ — Reasonable low-priority optimization. Correctly uses market data.
+
+---
+
+#### Rec 6: "Formalize Special Assessment Collection for Reserves" — LOW / General
+
+| Claim | Database Value | Match |
+|---|---|---|
+| $300/unit special assessment | Assessment groups: $300.00 special | ✅ Exact |
+| Risk of commingling with operating | Budget shows special assessments in operating income | ✅ Identified |
+
+**Concurrence: 90%** ✅ — Important governance recommendation. The budget structure does show special assessments as operating income, which could lead to improper fund commingling.
+
+---
+
+### Risk Notes Assessment
+
+| Risk Note | Verified | Concurrence |
+|---|---|---|
+| "Reserve cash ($10.6K) barely sufficient for $7K + $5.5K projects" | ✅ $10,688 vs $12,500 in projects | **95%** |
+| "Concentration risk: CDs maturing in 4-month window (Apr-Aug)" | ✅ All 3 CDs mature Apr-Aug 2026 | **100%** |
+| "Operating cash ballooning to $140K+ without investment plan" | ✅ Budget shows large Q2 surplus | **85%** |
+| "Road Sealing $80K in 2029 needs dedicated savings plan" | ✅ Project exists, 0% funded | **95%** |
+
+**Risk Notes Concurrence: 94%** — All risk items are data-backed and appropriately flagged.
+
+---
+
+### Cross-Run Consistency (Investment Recommendations)
+
+Three runs were compared. Key observations:
+- **Core recommendations are highly consistent** across runs: CD reinvestment, HY savings for operating, CD ladder for reserves
+- **Dollar amounts match exactly** across all runs (same data inputs)
+- **Bank name recommendations vary slightly** (E*TRADE vs "Top CD Rate") — cosmetic, not substantive
+- **Priority levels are stable** (HIGH for liquidity warnings, MEDIUM for optimization)
+
+**Consistency Grade: A-** — Investment recommendations show much better consistency than health scores, likely because the structured data (specific CDs, specific rates) constrains the output more than the subjective health scoring.
+
+---
+
+## Cross-Cutting Issues
+
+### Issue 1: Score Volatility (MEDIUM Priority)
+
+Health scores vary significantly across runs despite identical input data:
+- Operating: 40-point spread (48-88)
+- Reserve: 23-point spread (25-48)
+
+**Root Cause:** Temperature 0.3 allows too much variance for numerical scoring. The model interprets guidelines subjectively.
+
+**Recommended Fix:**
+1. Reduce temperature to **0.1** for health score calculations
+2. Implement a **3-run moving average** to smooth individual run variance
+3. Add explicit **boundary justification** requirements to prompts
+
+### Issue 2: YTD Budget Calculation Includes Incomplete Month (LOW Priority)
+
+The operating health score computes YTD budget through the current month (March), but actual data may only cover a few days. This creates alarming income variances (e.g., "$55K variance") that are pure timing artifacts.
+
+**Recommended Fix:**
+- Compute YTD budget through the **prior completed month** (February)
+- OR pro-rate the current month's budget by days elapsed
+- Add a note to the prompt: "If the variance is driven by the current incomplete month, flag it as 'timing' and weight it minimally."
+
+### Issue 3: Per-Unit vs Total Confusion on Special Assessments (LOW Priority)
+
+The AI sometimes quotes "$300" as the annual reserve income instead of $300 × 67 = $20,100. The data passed says "$300.00/unit × 67 units (annual)" but the model occasionally fixates on the per-unit figure.
+
+**Recommended Fix:**
+- Pre-compute and include the total in the data: "Total Annual Special Assessment Income: $20,100.00"
+- Keep the per-unit breakdown for context but lead with the total
+
+### Issue 4: Cash Runway Classification Inconsistency (MEDIUM Priority)
+
+The operating health score rates 2.4 months of cash runway as "positive" despite the scoring guidelines defining 2-3 months as "Fair" territory. This inflates the overall score.
+
+**Recommended Fix:**
+- Add explicit prompt guidance: "Cash runway categorization: <2 months = negative, 2-3 months = neutral, 3-6 months = positive, 6+ months = strongly positive. Do NOT rate below-threshold runway as positive based on projected future inflows."
+
+### Issue 5: Dual Project Tables (INFORMATIONAL)
+
+The schema contains both `capital_projects` (empty) and `projects` (26 rows). The health score service correctly queries `projects`, but auditors initially checked `capital_projects` and found no data. This dual-table pattern could confuse future developers.
+
+**Recommended Fix:**
+- Consolidate into a single table, OR
+- Add a comment/documentation clarifying the canonical source
+
+---
+
+## Concurrence Summary by Recommendation
+
+### Operating Fund Health — Recommendations
+| Recommendation | Concurrence |
+|---|---|
+| Verify posting schedule for $20,700 Special Assessment | 90% |
+| Investigate low YTD expense recognition | 95% |
+| Move excess cash to interest-bearing account | 85% |
+| **Average** | **90%** |
+
+### Reserve Fund Health — Recommendations
+| Recommendation | Concurrence |
+|---|---|
+| Commission professional Reserve Study | 100% |
+| Develop funding plan for $80K Road Sealing | 90% |
+| Formalize special assessment collection for reserves | 95% |
+| **Average** | **95%** |
+
+### Investment Planning — Recommendations
+| Recommendation | Concurrence |
+|---|---|
+| Critical Reserve Shortfall for March Project | 90% |
+| Reinvest Maturing CD #2a at Higher Rate | 95% |
+| Establish 12-Month CD Ladder | 75% |
+| Deploy Operating Cash to HY Savings | 90% |
+| Optimize Reserve Cash Post-Project | 85% |
+| Formalize Special Assessment Collection | 90% |
+| **Average** | **88%** |
+
+---
+
+## Final Grades
+
+| Feature | Score Accuracy | Recommendation Quality | Data Fidelity | Consistency | **Overall** |
+|---|---|---|---|---|---|
+| Operating Fund Health | C+ (score ~15 pts high) | A (90%) | B+ (minor math phrasing) | C (16-pt spread) | **72% — B-** |
+| Reserve Fund Health | A- (well-calibrated) | A (95%) | B (per-unit confusion) | B- (23-pt spread) | **85% — B+** |
+| Investment Recommendations | N/A (no single score) | A (88%) | A (exact data matches) | A- (stable across runs) | **88% — A-** |
+
+---
+
+## Priority Action Items for Tuning
+
+1. **[HIGH]** Reduce AI temperature from 0.3 → 0.1 for health score calculations to reduce score volatility
+2. **[MEDIUM]** Add explicit cash-runway-to-impact mapping in operating prompt to prevent misclassification
+3. **[MEDIUM]** Pre-compute total special assessment income in data context (not just per-unit)
+4. **[LOW]** Adjust YTD budget calculation to use prior completed month or pro-rate current month
+5. **[LOW]** Add boundary justification requirement to scoring prompts
+6. **[LOW]** Consider implementing 3-run moving average for displayed health scores
+
+---
+
+*Generated by Claude Opus 4.6 — Automated AI Feature Audit*

frontend/Dockerfile

@@ -0,0 +1,22 @@
+# ---- Production Dockerfile for React frontend ----
+# Multi-stage build: compile to static assets, serve with nginx
+
+# Stage 1: Build
+FROM node:20-alpine AS builder
+WORKDIR /app
+COPY package*.json ./
+RUN npm ci
+COPY . .
+RUN npm run build
+
+# Stage 2: Serve with nginx
+FROM nginx:alpine
+
+# Copy the built static files
+COPY --from=builder /app/dist /usr/share/nginx/html
+
+# Copy a small nginx config for SPA routing
+COPY nginx.conf /etc/nginx/conf.d/default.conf
+
+EXPOSE 3001
+CMD ["nginx", "-g", "daemon off;"]

frontend/index.html

@@ -9,5 +9,34 @@
   <body>
     <div id="root"></div>
     <script type="module" src="/src/main.tsx"></script>
+    <script>
+      (function(d,t) {
+        var BASE_URL="https://chat.hoaledgeriq.com";
+        var g=d.createElement(t),s=d.getElementsByTagName(t)[0];
+        g.src=BASE_URL+"/packs/js/sdk.js";
+        g.async=true;
+        s.parentNode.insertBefore(g,s);
+        g.onload=function(){
+          window.chatwootSDK.run({
+            websiteToken:'K6VXvTtKXvaCMvre4yK85SPb',
+            baseUrl:BASE_URL
+          })
+        }
+      })(document,"script");
+      window.addEventListener('chatwoot:ready', function() {
+        try {
+          var raw = localStorage.getItem('ledgeriq-auth');
+          if (!raw) return;
+          var auth = JSON.parse(raw);
+          var user = auth && auth.state && auth.state.user;
+          if (user && window.$chatwoot) {
+            window.$chatwoot.setUser(user.id, {
+              name: (user.firstName || '') + ' ' + (user.lastName || ''),
+              email: user.email
+            });
+          }
+        } catch (e) {}
+      });
+    </script>
   </body>
 </html>

frontend/nginx.conf

@@ -0,0 +1,20 @@
+# Minimal nginx config for serving the React SPA inside the frontend container.
+# The outer nginx reverse proxy forwards non-API requests here.
+
+server {
+    listen 3001;
+    server_name _;
+    root /usr/share/nginx/html;
+    index index.html;
+
+    # Serve static assets with long cache (Vite hashes filenames)
+    location /assets/ {
+        expires 1y;
+        add_header Cache-Control "public, immutable";
+    }
+
+    # SPA fallback — any non-file route returns index.html
+    location / {
+        try_files $uri $uri/ /index.html;
+    }
+}

frontend/package.json

@@ -1,6 +1,6 @@
 {
   "name": "hoa-ledgeriq-frontend",
-  "version": "0.2.0",
+  "version": "2026.3.19",
   "private": true,
   "type": "module",
   "scripts": {
@@ -11,31 +11,33 @@
   },
   "dependencies": {
     "@mantine/core": "^7.15.3",
-    "@mantine/hooks": "^7.15.3",
-    "@mantine/form": "^7.15.3",
     "@mantine/dates": "^7.15.3",
-    "@mantine/notifications": "^7.15.3",
+    "@mantine/form": "^7.15.3",
+    "@mantine/hooks": "^7.15.3",
     "@mantine/modals": "^7.15.3",
+    "@mantine/notifications": "^7.15.3",
+    "@simplewebauthn/browser": "^13.3.0",
     "@tabler/icons-react": "^3.28.1",
+    "@tanstack/react-query": "^5.64.2",
+    "axios": "^1.7.9",
+    "d3-sankey": "^0.12.3",
+    "dayjs": "^1.11.13",
     "react": "^18.3.1",
     "react-dom": "^18.3.1",
+    "react-joyride": "^2.9.3",
     "react-router-dom": "^6.28.2",
     "recharts": "^2.15.0",
-    "d3-sankey": "^0.12.3",
-    "zustand": "^4.5.5",
-    "axios": "^1.7.9",
-    "@tanstack/react-query": "^5.64.2",
-    "dayjs": "^1.11.13"
+    "zustand": "^4.5.5"
   },
   "devDependencies": {
+    "@types/d3-sankey": "^0.12.4",
     "@types/react": "^18.3.18",
     "@types/react-dom": "^18.3.5",
-    "@types/d3-sankey": "^0.12.4",
     "@vitejs/plugin-react": "^4.3.4",
-    "typescript": "^5.7.3",
-    "vite": "^5.4.14",
     "postcss": "^8.4.49",
     "postcss-preset-mantine": "^1.17.0",
-    "postcss-simple-vars": "^7.0.1"
+    "postcss-simple-vars": "^7.0.1",
+    "typescript": "^5.7.3",
+    "vite": "^5.4.14"
   }
 }

frontend/src/App.tsx

@@ -4,6 +4,7 @@ import { AppLayout } from './components/layout/AppLayout';
 import { LoginPage } from './pages/auth/LoginPage';
 import { RegisterPage } from './pages/auth/RegisterPage';
 import { SelectOrgPage } from './pages/auth/SelectOrgPage';
+import { ActivatePage } from './pages/auth/ActivatePage';
 import { DashboardPage } from './pages/dashboard/DashboardPage';
 import { AccountsPage } from './pages/accounts/AccountsPage';
 import { TransactionsPage } from './pages/transactions/TransactionsPage';
@@ -22,6 +23,7 @@ import { SankeyPage } from './pages/reports/SankeyPage';
 import { CashFlowPage } from './pages/reports/CashFlowPage';
 import { AgingReportPage } from './pages/reports/AgingReportPage';
 import { YearEndPage } from './pages/reports/YearEndPage';
+import { QuarterlyReportPage } from './pages/reports/QuarterlyReportPage';
 import { SettingsPage } from './pages/settings/SettingsPage';
 import { UserPreferencesPage } from './pages/preferences/UserPreferencesPage';
 import { OrgMembersPage } from './pages/org-members/OrgMembersPage';
@@ -30,6 +32,15 @@ import { AssessmentGroupsPage } from './pages/assessment-groups/AssessmentGroups
 import { CashFlowForecastPage } from './pages/cash-flow/CashFlowForecastPage';
 import { MonthlyActualsPage } from './pages/monthly-actuals/MonthlyActualsPage';
 import { InvestmentPlanningPage } from './pages/investment-planning/InvestmentPlanningPage';
+import { InvestmentScenariosPage } from './pages/board-planning/InvestmentScenariosPage';
+import { InvestmentScenarioDetailPage } from './pages/board-planning/InvestmentScenarioDetailPage';
+import { AssessmentScenariosPage } from './pages/board-planning/AssessmentScenariosPage';
+import { AssessmentScenarioDetailPage } from './pages/board-planning/AssessmentScenarioDetailPage';
+import { ScenarioComparisonPage } from './pages/board-planning/ScenarioComparisonPage';
+import { BudgetPlanningPage } from './pages/board-planning/BudgetPlanningPage';
+import { PricingPage } from './pages/pricing/PricingPage';
+import { OnboardingPage } from './pages/onboarding/OnboardingPage';
+import { OnboardingPendingPage } from './pages/onboarding/OnboardingPendingPage';
 
 function ProtectedRoute({ children }: { children: React.ReactNode }) {
   const token = useAuthStore((s) => s.token);
@@ -70,6 +81,12 @@ function AuthRoute({ children }: { children: React.ReactNode }) {
 export function App() {
   return (
     <Routes>
+      {/* Public routes (no auth required) */}
+      <Route path="/pricing" element={<PricingPage />} />
+      <Route path="/activate" element={<ActivatePage />} />
+      <Route path="/onboarding/pending" element={<OnboardingPendingPage />} />
+
+      {/* Auth routes (redirect if already logged in) */}
       <Route
         path="/login"
         element={
@@ -94,6 +111,18 @@ export function App() {
           </ProtectedRoute>
         }
       />
+
+      {/* Onboarding (requires auth but not org selection) */}
+      <Route
+        path="/onboarding"
+        element={
+          <ProtectedRoute>
+            <OnboardingPage />
+          </ProtectedRoute>
+        }
+      />
+
+      {/* Admin routes */}
       <Route
         path="/admin"
         element={
@@ -104,6 +133,8 @@ export function App() {
       >
         <Route index element={<AdminPage />} />
       </Route>
+
+      {/* Main app routes (require auth + org) */}
       <Route
         path="/*"
         element={
@@ -135,6 +166,13 @@ export function App() {
         <Route path="reports/aging" element={<AgingReportPage />} />
         <Route path="reports/sankey" element={<SankeyPage />} />
         <Route path="reports/year-end" element={<YearEndPage />} />
+        <Route path="reports/quarterly" element={<QuarterlyReportPage />} />
+        <Route path="board-planning/budgets" element={<BudgetPlanningPage />} />
+        <Route path="board-planning/investments" element={<InvestmentScenariosPage />} />
+        <Route path="board-planning/investments/:id" element={<InvestmentScenarioDetailPage />} />
+        <Route path="board-planning/assessments" element={<AssessmentScenariosPage />} />
+        <Route path="board-planning/assessments/:id" element={<AssessmentScenarioDetailPage />} />
+        <Route path="board-planning/compare" element={<ScenarioComparisonPage />} />
         <Route path="settings" element={<SettingsPage />} />
         <Route path="preferences" element={<UserPreferencesPage />} />
         <Route path="org-members" element={<OrgMembersPage />} />

frontend/src/components/layout/AppLayout.tsx

@@ -1,4 +1,5 @@
-import { AppShell, Burger, Group, Text, Menu, UnstyledButton, Avatar, Alert, Button } from '@mantine/core';
+import { useState, useEffect } from 'react';
+import { AppShell, Burger, Group, Text, Menu, UnstyledButton, Avatar, Alert, Button, ActionIcon, Tooltip } from '@mantine/core';
 import { useDisclosure } from '@mantine/hooks';
 import {
   IconLogout,
@@ -8,18 +9,58 @@ import {
   IconUserCog,
   IconUsersGroup,
   IconEyeOff,
+  IconSun,
+  IconMoon,
 } from '@tabler/icons-react';
-import { Outlet, useNavigate } from 'react-router-dom';
+import { Outlet, useNavigate, useLocation } from 'react-router-dom';
 import { useAuthStore } from '../../stores/authStore';
+import { usePreferencesStore } from '../../stores/preferencesStore';
 import { Sidebar } from './Sidebar';
-import logoSrc from '../../assets/logo.svg';
+import { AppTour } from '../onboarding/AppTour';
+import { OnboardingWizard } from '../onboarding/OnboardingWizard';
+import logoSrc from '../../assets/logo.png';
 
 export function AppLayout() {
   const [opened, { toggle, close }] = useDisclosure();
   const { user, currentOrg, logout, impersonationOriginal, stopImpersonation } = useAuthStore();
+  const { colorScheme, toggleColorScheme } = usePreferencesStore();
   const navigate = useNavigate();
+  const location = useLocation();
   const isImpersonating = !!impersonationOriginal;
 
+  // ── Onboarding State ──
+  const [showTour, setShowTour] = useState(false);
+  const [showWizard, setShowWizard] = useState(false);
+
+  useEffect(() => {
+    // Only run for non-impersonating users with an org selected, on dashboard
+    if (isImpersonating || !currentOrg || !user) return;
+    if (!location.pathname.startsWith('/dashboard')) return;
+    // Read-only users (viewers) skip onboarding entirely
+    if (currentOrg.role === 'viewer') return;
+
+    if (user.hasSeenIntro === false || user.hasSeenIntro === undefined) {
+      // Delay to ensure DOM elements are rendered for tour targeting
+      const timer = setTimeout(() => setShowTour(true), 800);
+      return () => clearTimeout(timer);
+    } else if (currentOrg.settings?.onboardingComplete !== true) {
+      setShowWizard(true);
+    }
+  }, [user?.hasSeenIntro, currentOrg?.id, currentOrg?.role, currentOrg?.settings?.onboardingComplete, isImpersonating, location.pathname]);
+
+  const handleTourComplete = () => {
+    setShowTour(false);
+    // After tour, check if onboarding wizard should run
+    if (currentOrg && currentOrg.settings?.onboardingComplete !== true) {
+      // Small delay before showing wizard
+      setTimeout(() => setShowWizard(true), 500);
+    }
+  };
+
+  const handleWizardComplete = () => {
+    setShowWizard(false);
+  };
+
   const handleLogout = () => {
     logout();
     navigate('/login');
@@ -65,12 +106,31 @@ export function AppLayout() {
         <Group h={60} px="md" justify="space-between">
           <Group>
             <Burger opened={opened} onClick={toggle} hiddenFrom="sm" size="sm" />
-            <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 40 }} />
+            <img
+              src={logoSrc}
+              alt="HOA LedgerIQ"
+              style={{
+                height: 40,
+                ...(colorScheme === 'dark' ? {
+                  filter: 'drop-shadow(0 0 1px rgba(255,255,255,0.8)) drop-shadow(0 0 2px rgba(255,255,255,0.4))',
+                } : {}),
+              }}
+            />
           </Group>
           <Group>
             {currentOrg && (
               <Text size="sm" c="dimmed">{currentOrg.name}</Text>
             )}
+            <Tooltip label={colorScheme === 'dark' ? 'Light mode' : 'Dark mode'}>
+              <ActionIcon
+                variant="default"
+                size="lg"
+                onClick={toggleColorScheme}
+                aria-label="Toggle color scheme"
+              >
+                {colorScheme === 'dark' ? <IconSun size={18} /> : <IconMoon size={18} />}
+              </ActionIcon>
+            </Tooltip>
             <Menu shadow="md" width={220}>
               <Menu.Target>
                 <UnstyledButton>
@@ -145,6 +205,10 @@ export function AppLayout() {
       <AppShell.Main>
         <Outlet />
       </AppShell.Main>
+
+      {/* ── Onboarding Components ── */}
+      <AppTour run={showTour} onComplete={handleTourComplete} />
+      <OnboardingWizard opened={showWizard} onComplete={handleWizardComplete} />
     </AppShell>
   );
 }

frontend/src/components/layout/Sidebar.tsx

@@ -17,7 +17,9 @@ import {
   IconChartAreaLine,
   IconClipboardCheck,
   IconSparkles,
-  IconHeartRateMonitor,
+  IconCalculator,
+  IconGitCompare,
+  IconScale,
 } from '@tabler/icons-react';
 import { useAuthStore } from '../../stores/authStore';
 
@@ -30,34 +32,50 @@ const navSections = [
   {
     label: 'Financials',
     items: [
-      { label: 'Accounts', icon: IconListDetails, path: '/accounts' },
+      { label: 'Accounts', icon: IconListDetails, path: '/accounts', tourId: 'nav-accounts' },
       { label: 'Cash Flow', icon: IconChartAreaLine, path: '/cash-flow' },
       { label: 'Monthly Actuals', icon: IconClipboardCheck, path: '/monthly-actuals' },
-      { label: 'Budgets', icon: IconReportAnalytics, path: '/budgets/2026' },
+      { label: 'Budgets', icon: IconReportAnalytics, path: '/budgets/2026', tourId: 'nav-budgets' },
     ],
   },
   {
     label: 'Assessments',
     items: [
       { label: 'Units / Homeowners', icon: IconHome, path: '/units' },
-      { label: 'Assessment Groups', icon: IconCategory, path: '/assessment-groups' },
+      { label: 'Assessment Groups', icon: IconCategory, path: '/assessment-groups', tourId: 'nav-assessment-groups' },
+    ],
+  },
+  {
+    label: 'Board Planning',
+    items: [
+      { label: 'Budget Planning', icon: IconReportAnalytics, path: '/board-planning/budgets' },
+      {
+        label: 'Projects', icon: IconShieldCheck, path: '/projects',
+        children: [
+          { label: 'Capital Planning', path: '/capital-projects' },
+        ],
+      },
+      {
+        label: 'Assessment Scenarios', icon: IconCalculator, path: '/board-planning/assessments',
+      },
+      { label: 'Investment Planning', icon: IconSparkles, path: '/investment-planning', tourId: 'nav-investment-planning' },
+      { label: 'Investment Scenarios', icon: IconScale, path: '/board-planning/investments' },
+      { label: 'Compare Scenarios', icon: IconGitCompare, path: '/board-planning/compare' },
+    ],
+  },
+  {
+    label: 'Board Reference',
+    items: [
+      { label: 'Vendors', icon: IconUsers, path: '/vendors' },
     ],
   },
   {
     label: 'Transactions',
     items: [
-      { label: 'Transactions', icon: IconReceipt, path: '/transactions' },
-      { label: 'Invoices', icon: IconFileInvoice, path: '/invoices' },
-      { label: 'Payments', icon: IconCash, path: '/payments' },
-    ],
-  },
-  {
-    label: 'Planning',
-    items: [
-      { label: 'Projects', icon: IconShieldCheck, path: '/projects' },
-      { label: 'Capital Planning', icon: IconBuildingBank, path: '/capital-projects' },
-      { label: 'Investment Planning', icon: IconSparkles, path: '/investment-planning' },
-      { label: 'Vendors', icon: IconUsers, path: '/vendors' },
+      { label: 'Transactions', icon: IconReceipt, path: '/transactions', tourId: 'nav-transactions' },
+      // Invoices and Payments hidden — see PARKING-LOT.md for future re-enablement
+      // { label: 'Invoices', icon: IconFileInvoice, path: '/invoices' },
+      // { label: 'Payments', icon: IconCash, path: '/payments' },
     ],
   },
   {
@@ -66,6 +84,7 @@ const navSections = [
       {
         label: 'Reports',
         icon: IconChartSankey,
+        tourId: 'nav-reports',
         children: [
           { label: 'Balance Sheet', path: '/reports/balance-sheet' },
           { label: 'Income Statement', path: '/reports/income-statement' },
@@ -74,6 +93,7 @@ const navSections = [
           { label: 'Aging Report', path: '/reports/aging' },
           { label: 'Sankey Diagram', path: '/reports/sankey' },
           { label: 'Year-End', path: '/reports/year-end' },
+          { label: 'Quarterly Financial', path: '/reports/quarterly' },
         ],
       },
     ],
@@ -127,7 +147,7 @@ export function Sidebar({ onNavigate }: SidebarProps) {
   }
 
   return (
-    <ScrollArea p="sm">
+    <ScrollArea p="sm" data-tour="sidebar-nav">
       {navSections.map((section, sIdx) => (
         <div key={sIdx}>
           {section.label && (
@@ -139,7 +159,8 @@ export function Sidebar({ onNavigate }: SidebarProps) {
             </>
           )}
           {section.items.map((item: any) =>
-            item.children ? (
+            item.children && !item.path ? (
+              // Collapsible group without a parent route (e.g. Reports)
               <NavLink
                 key={item.label}
                 label={item.label}
@@ -147,6 +168,7 @@ export function Sidebar({ onNavigate }: SidebarProps) {
                 defaultOpened={item.children.some((c: any) =>
                   location.pathname.startsWith(c.path),
                 )}
+                data-tour={item.tourId || undefined}
               >
                 {item.children.map((child: any) => (
                   <NavLink
@@ -157,6 +179,29 @@ export function Sidebar({ onNavigate }: SidebarProps) {
                   />
                 ))}
               </NavLink>
+            ) : item.children && item.path ? (
+              // Parent with its own route + nested children (e.g. Projects > Capital Planning)
+              <NavLink
+                key={item.path}
+                label={item.label}
+                leftSection={<item.icon size={18} />}
+                defaultOpened={
+                  location.pathname === item.path ||
+                  item.children.some((c: any) => location.pathname.startsWith(c.path))
+                }
+                data-tour={item.tourId || undefined}
+                active={location.pathname === item.path}
+                onClick={() => go(item.path!)}
+              >
+                {item.children.map((child: any) => (
+                  <NavLink
+                    key={child.path}
+                    label={child.label}
+                    active={location.pathname === child.path}
+                    onClick={(e: React.MouseEvent) => { e.stopPropagation(); go(child.path); }}
+                  />
+                ))}
+              </NavLink>
             ) : (
               <NavLink
                 key={item.path}
@@ -164,6 +209,7 @@ export function Sidebar({ onNavigate }: SidebarProps) {
                 leftSection={<item.icon size={18} />}
                 active={location.pathname === item.path}
                 onClick={() => go(item.path!)}
+                data-tour={item.tourId || undefined}
               />
             ),
           )}

frontend/src/components/onboarding/AppTour.tsx

@@ -0,0 +1,93 @@
+import { useState, useCallback } from 'react';
+import Joyride, { type CallBackProps, STATUS, ACTIONS, EVENTS } from 'react-joyride';
+import { TOUR_STEPS } from '../../config/tourSteps';
+import { useAuthStore } from '../../stores/authStore';
+import api from '../../services/api';
+
+interface AppTourProps {
+  run: boolean;
+  onComplete: () => void;
+}
+
+export function AppTour({ run, onComplete }: AppTourProps) {
+  const [stepIndex, setStepIndex] = useState(0);
+  const setUserIntroSeen = useAuthStore((s) => s.setUserIntroSeen);
+
+  const handleCallback = useCallback(
+    async (data: CallBackProps) => {
+      const { status, action, type } = data;
+      const finishedStatuses: string[] = [STATUS.FINISHED, STATUS.SKIPPED];
+
+      if (finishedStatuses.includes(status)) {
+        // Mark intro as seen on backend (fire-and-forget)
+        api.patch('/auth/intro-seen').catch(() => {});
+        setUserIntroSeen();
+        onComplete();
+        return;
+      }
+
+      // Handle step navigation
+      if (type === EVENTS.STEP_AFTER) {
+        setStepIndex((prev) =>
+          action === ACTIONS.PREV ? prev - 1 : prev + 1,
+        );
+      }
+    },
+    [onComplete, setUserIntroSeen],
+  );
+
+  if (!run) return null;
+
+  return (
+    <Joyride
+      steps={TOUR_STEPS}
+      run={run}
+      stepIndex={stepIndex}
+      continuous
+      showProgress
+      showSkipButton
+      scrollToFirstStep
+      disableOverlayClose
+      callback={handleCallback}
+      styles={{
+        options: {
+          primaryColor: '#228be6',
+          zIndex: 10000,
+          arrowColor: '#fff',
+          backgroundColor: '#fff',
+          textColor: '#333',
+          overlayColor: 'rgba(0, 0, 0, 0.5)',
+        },
+        tooltip: {
+          borderRadius: 8,
+          fontSize: 14,
+          padding: 20,
+        },
+        tooltipTitle: {
+          fontSize: 16,
+          fontWeight: 600,
+        },
+        buttonNext: {
+          borderRadius: 6,
+          fontSize: 14,
+          padding: '8px 16px',
+        },
+        buttonBack: {
+          borderRadius: 6,
+          fontSize: 14,
+          marginRight: 8,
+        },
+        buttonSkip: {
+          fontSize: 13,
+        },
+      }}
+      locale={{
+        back: 'Previous',
+        close: 'Close',
+        last: 'Finish Tour',
+        next: 'Next',
+        skip: 'Skip Tour',
+      }}
+    />
+  );
+}

frontend/src/components/onboarding/OnboardingWizard.tsx

@@ -0,0 +1,700 @@
+import { useState } from 'react';
+import {
+  Modal, Stepper, Button, Group, TextInput, NumberInput, Textarea,
+  Select, Stack, Text, Title, Alert, ActionIcon, Table,
+  Card, ThemeIcon, Divider, Badge, SimpleGrid, Box,
+} from '@mantine/core';
+import { DateInput } from '@mantine/dates';
+import { notifications } from '@mantine/notifications';
+import {
+  IconBuildingBank, IconUsers,
+  IconPlus, IconTrash, IconCheck, IconRocket,
+  IconAlertCircle, IconFileSpreadsheet, IconPigMoney, IconX,
+} from '@tabler/icons-react';
+import { useNavigate } from 'react-router-dom';
+import api from '../../services/api';
+import { useAuthStore } from '../../stores/authStore';
+
+interface OnboardingWizardProps {
+  opened: boolean;
+  onComplete: () => void;
+}
+
+interface UnitRow {
+  unitNumber: string;
+  ownerName: string;
+  ownerEmail: string;
+}
+
+export function OnboardingWizard({ opened, onComplete }: OnboardingWizardProps) {
+  const navigate = useNavigate();
+  const [active, setActive] = useState(0);
+  const [loading, setLoading] = useState(false);
+  const [error, setError] = useState<string | null>(null);
+  const setOrgSettings = useAuthStore((s) => s.setOrgSettings);
+
+  // ── Step 1: Operating Account State ──
+  const [accountCreated, setAccountCreated] = useState(false);
+  const [accountName, setAccountName] = useState('Operating Checking');
+  const [accountNumber, setAccountNumber] = useState('1000');
+  const [accountDescription, setAccountDescription] = useState('');
+  const [initialBalance, setInitialBalance] = useState<number | string>(0);
+  const [balanceDate, setBalanceDate] = useState<Date | null>(new Date());
+
+  // ── Step 2: Reserve Account State ──
+  const [reserveCreated, setReserveCreated] = useState(false);
+  const [reserveSkipped, setReserveSkipped] = useState(false);
+  const [reserveName, setReserveName] = useState('Reserve Savings');
+  const [reserveNumber, setReserveNumber] = useState('2000');
+  const [reserveDescription, setReserveDescription] = useState('');
+  const [reserveBalance, setReserveBalance] = useState<number | string>(0);
+  const [reserveBalanceDate, setReserveBalanceDate] = useState<Date | null>(new Date());
+
+  // ── Step 3: Assessment Group State ──
+  const [groupCreated, setGroupCreated] = useState(false);
+  const [groupName, setGroupName] = useState('Standard Assessment');
+  const [regularAssessment, setRegularAssessment] = useState<number | string>(0);
+  const [frequency, setFrequency] = useState('monthly');
+  const [unitCount, setUnitCount] = useState<number | string>(0);
+  const [units, setUnits] = useState<UnitRow[]>([]);
+  const [unitsCreated, setUnitsCreated] = useState(false);
+
+  // ── Step 1: Create Operating Account ──
+  const handleCreateAccount = async () => {
+    if (!accountName.trim()) {
+      setError('Account name is required');
+      return;
+    }
+    if (!accountNumber.trim()) {
+      setError('Account number is required');
+      return;
+    }
+    const balance = typeof initialBalance === 'string' ? parseFloat(initialBalance) : initialBalance;
+    if (isNaN(balance)) {
+      setError('Initial balance must be a valid number');
+      return;
+    }
+
+    setLoading(true);
+    setError(null);
+    try {
+      await api.post('/accounts', {
+        accountNumber: accountNumber.trim(),
+        name: accountName.trim(),
+        description: accountDescription.trim(),
+        accountType: 'asset',
+        fundType: 'operating',
+        initialBalance: balance,
+        initialBalanceDate: balanceDate ? balanceDate.toISOString().split('T')[0] : undefined,
+      });
+      setAccountCreated(true);
+      notifications.show({
+        title: 'Account Created',
+        message: `${accountName} has been created with an initial balance of $${balance.toLocaleString()}`,
+        color: 'green',
+      });
+    } catch (err: any) {
+      const msg = err.response?.data?.message || 'Failed to create account';
+      setError(typeof msg === 'string' ? msg : JSON.stringify(msg));
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  // ── Step 2: Create Reserve Account ──
+  const handleCreateReserve = async () => {
+    if (!reserveName.trim()) {
+      setError('Account name is required');
+      return;
+    }
+    if (!reserveNumber.trim()) {
+      setError('Account number is required');
+      return;
+    }
+    const balance = typeof reserveBalance === 'string' ? parseFloat(reserveBalance) : reserveBalance;
+    if (isNaN(balance)) {
+      setError('Initial balance must be a valid number');
+      return;
+    }
+
+    setLoading(true);
+    setError(null);
+    try {
+      await api.post('/accounts', {
+        accountNumber: reserveNumber.trim(),
+        name: reserveName.trim(),
+        description: reserveDescription.trim(),
+        accountType: 'asset',
+        fundType: 'reserve',
+        initialBalance: balance,
+        initialBalanceDate: reserveBalanceDate ? reserveBalanceDate.toISOString().split('T')[0] : undefined,
+      });
+      setReserveCreated(true);
+      notifications.show({
+        title: 'Reserve Account Created',
+        message: `${reserveName} has been created with an initial balance of $${balance.toLocaleString()}`,
+        color: 'green',
+      });
+    } catch (err: any) {
+      const msg = err.response?.data?.message || 'Failed to create reserve account';
+      setError(typeof msg === 'string' ? msg : JSON.stringify(msg));
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const handleSkipReserve = () => {
+    setReserveSkipped(true);
+  };
+
+  // ── Step 3: Create Assessment Group ──
+  const handleCreateGroup = async () => {
+    if (!groupName.trim()) {
+      setError('Group name is required');
+      return;
+    }
+    const assessment = typeof regularAssessment === 'string' ? parseFloat(regularAssessment) : regularAssessment;
+    if (isNaN(assessment) || assessment <= 0) {
+      setError('Assessment amount must be greater than zero');
+      return;
+    }
+
+    const count = typeof unitCount === 'string' ? parseInt(unitCount) : unitCount;
+
+    setLoading(true);
+    setError(null);
+    try {
+      const { data: group } = await api.post('/assessment-groups', {
+        name: groupName.trim(),
+        regularAssessment: assessment,
+        frequency,
+        unitCount: isNaN(count) ? 0 : count,
+        isDefault: true,
+      });
+      setGroupCreated(true);
+
+      // Create units if any were added
+      if (units.length > 0) {
+        let created = 0;
+        for (const unit of units) {
+          if (!unit.unitNumber.trim()) continue;
+          try {
+            await api.post('/units', {
+              unitNumber: unit.unitNumber.trim(),
+              ownerName: unit.ownerName.trim() || null,
+              ownerEmail: unit.ownerEmail.trim() || null,
+              assessmentGroupId: group.id,
+            });
+            created++;
+          } catch {
+            // Continue even if a unit fails
+          }
+        }
+        setUnitsCreated(true);
+        notifications.show({
+          title: 'Assessment Group Created',
+          message: `${groupName} created with ${created} unit(s)`,
+          color: 'green',
+        });
+      } else {
+        notifications.show({
+          title: 'Assessment Group Created',
+          message: `${groupName} created successfully`,
+          color: 'green',
+        });
+      }
+    } catch (err: any) {
+      const msg = err.response?.data?.message || 'Failed to create assessment group';
+      setError(typeof msg === 'string' ? msg : JSON.stringify(msg));
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  // ── Finish Wizard → Navigate to Budget Planning ──
+  const handleFinish = async () => {
+    setLoading(true);
+    try {
+      await api.patch('/organizations/settings', { onboardingComplete: true });
+      setOrgSettings({ onboardingComplete: true });
+      onComplete();
+      // Navigate to Budget Planning so user can set up their budget immediately
+      navigate('/board-planning/budgets');
+    } catch {
+      // Even if API fails, close the wizard — onboarding data is already created
+      onComplete();
+      navigate('/board-planning/budgets');
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  // ── Unit Rows ──
+  const addUnit = () => {
+    setUnits([...units, { unitNumber: '', ownerName: '', ownerEmail: '' }]);
+  };
+
+  const updateUnit = (index: number, field: keyof UnitRow, value: string) => {
+    const updated = [...units];
+    updated[index] = { ...updated[index], [field]: value };
+    setUnits(updated);
+  };
+
+  const removeUnit = (index: number) => {
+    setUnits(units.filter((_, i) => i !== index));
+  };
+
+  // ── Navigation ──
+  const canGoNext = () => {
+    if (active === 0) return accountCreated;
+    if (active === 1) return reserveCreated || reserveSkipped;
+    if (active === 2) return groupCreated;
+    return false;
+  };
+
+  const nextStep = () => {
+    setError(null);
+    if (active < 3) setActive(active + 1);
+  };
+
+  return (
+    <Modal
+      opened={opened}
+      onClose={() => {}} // Prevent closing without completing
+      withCloseButton={false}
+      size="xl"
+      centered
+      overlayProps={{ opacity: 0.6, blur: 3 }}
+      styles={{
+        body: { padding: 0 },
+      }}
+    >
+      {/* Header */}
+      <Box px="xl" pt="xl" pb="md" style={{ borderBottom: '1px solid var(--mantine-color-gray-2)' }}>
+        <Group>
+          <ThemeIcon size={44} radius="md" variant="gradient" gradient={{ from: 'blue', to: 'cyan' }}>
+            <IconRocket size={24} />
+          </ThemeIcon>
+          <div>
+            <Title order={3}>Set Up Your Organization</Title>
+            <Text c="dimmed" size="sm">
+              Let&apos;s get the essentials configured so you can start managing your HOA finances.
+            </Text>
+          </div>
+        </Group>
+      </Box>
+
+      <Box px="xl" py="lg">
+        <Stepper active={active} size="sm" mb="xl">
+          <Stepper.Step
+            label="Operating Account"
+            description="Primary bank account"
+            icon={<IconBuildingBank size={18} />}
+            completedIcon={<IconCheck size={18} />}
+          />
+          <Stepper.Step
+            label="Reserve Account"
+            description={reserveSkipped ? 'Skipped' : 'Savings account'}
+            icon={<IconPigMoney size={18} />}
+            completedIcon={reserveSkipped ? <IconX size={18} /> : <IconCheck size={18} />}
+          />
+          <Stepper.Step
+            label="Assessment Group"
+            description="Define homeowner assessments"
+            icon={<IconUsers size={18} />}
+            completedIcon={<IconCheck size={18} />}
+          />
+        </Stepper>
+
+        {error && (
+          <Alert icon={<IconAlertCircle size={16} />} color="red" mb="md" withCloseButton onClose={() => setError(null)}>
+            {error}
+          </Alert>
+        )}
+
+        {/* ── Step 1: Create Operating Account ── */}
+        {active === 0 && (
+          <Stack gap="md">
+            <Card withBorder p="lg">
+              <Text fw={600} mb="xs">Create Your Primary Operating Account</Text>
+              <Text size="sm" c="dimmed" mb="md">
+                This is your HOA&apos;s main bank account for day-to-day operations. You can add more accounts later.
+              </Text>
+
+              {accountCreated ? (
+                <Alert icon={<IconCheck size={16} />} color="green" variant="light">
+                  <Text fw={500}>{accountName} created successfully!</Text>
+                  <Text size="sm" c="dimmed">
+                    Initial balance: ${(typeof initialBalance === 'number' ? initialBalance : parseFloat(initialBalance as string) || 0).toLocaleString()}
+                    {balanceDate && ` as of ${balanceDate.toLocaleDateString()}`}
+                  </Text>
+                </Alert>
+              ) : (
+                <>
+                  <SimpleGrid cols={2} mb="md">
+                    <TextInput
+                      label="Account Name"
+                      placeholder="e.g. Operating Checking"
+                      value={accountName}
+                      onChange={(e) => setAccountName(e.currentTarget.value)}
+                      required
+                    />
+                    <TextInput
+                      label="Account Number"
+                      placeholder="e.g. 1000"
+                      value={accountNumber}
+                      onChange={(e) => setAccountNumber(e.currentTarget.value)}
+                      required
+                    />
+                  </SimpleGrid>
+                  <Textarea
+                    label="Description"
+                    placeholder="Optional description"
+                    value={accountDescription}
+                    onChange={(e) => setAccountDescription(e.currentTarget.value)}
+                    mb="md"
+                    autosize
+                    minRows={2}
+                  />
+                  <SimpleGrid cols={2} mb="md">
+                    <NumberInput
+                      label="Current Balance"
+                      description="Enter the current balance of this bank account"
+                      placeholder="0.00"
+                      value={initialBalance}
+                      onChange={setInitialBalance}
+                      thousandSeparator=","
+                      prefix="$"
+                      decimalScale={2}
+                    />
+                    <DateInput
+                      label="Balance As-Of Date"
+                      description="Date this balance was accurate (e.g. last statement date)"
+                      value={balanceDate}
+                      onChange={setBalanceDate}
+                      maxDate={new Date()}
+                      clearable={false}
+                    />
+                  </SimpleGrid>
+                  <Button
+                    onClick={handleCreateAccount}
+                    loading={loading}
+                    leftSection={<IconBuildingBank size={16} />}
+                  >
+                    Create Account
+                  </Button>
+                </>
+              )}
+            </Card>
+          </Stack>
+        )}
+
+        {/* ── Step 2: Reserve Account ── */}
+        {active === 1 && (
+          <Stack gap="md">
+            <Card withBorder p="lg">
+              <Text fw={600} mb="xs">Set Up a Reserve Savings Account</Text>
+              <Text size="sm" c="dimmed" mb="md">
+                Most HOAs maintain a reserve fund for long-term capital projects like roof replacements,
+                paving, and major repairs. Setting this up now gives you a more complete financial picture
+                from the start.
+              </Text>
+
+              {reserveCreated ? (
+                <Alert icon={<IconCheck size={16} />} color="green" variant="light">
+                  <Text fw={500}>{reserveName} created successfully!</Text>
+                  <Text size="sm" c="dimmed">
+                    Initial balance: ${(typeof reserveBalance === 'number' ? reserveBalance : parseFloat(reserveBalance as string) || 0).toLocaleString()}
+                    {reserveBalanceDate && ` as of ${reserveBalanceDate.toLocaleDateString()}`}
+                  </Text>
+                </Alert>
+              ) : reserveSkipped ? (
+                <Alert icon={<IconX size={16} />} color="gray" variant="light">
+                  <Text fw={500}>Reserve account skipped</Text>
+                  <Text size="sm" c="dimmed">
+                    You can always add a reserve account later from the Accounts page.
+                  </Text>
+                </Alert>
+              ) : (
+                <>
+                  <SimpleGrid cols={2} mb="md">
+                    <TextInput
+                      label="Account Name"
+                      placeholder="e.g. Reserve Savings"
+                      value={reserveName}
+                      onChange={(e) => setReserveName(e.currentTarget.value)}
+                      required
+                    />
+                    <TextInput
+                      label="Account Number"
+                      placeholder="e.g. 2000"
+                      value={reserveNumber}
+                      onChange={(e) => setReserveNumber(e.currentTarget.value)}
+                      required
+                    />
+                  </SimpleGrid>
+                  <Textarea
+                    label="Description"
+                    placeholder="Optional description"
+                    value={reserveDescription}
+                    onChange={(e) => setReserveDescription(e.currentTarget.value)}
+                    mb="md"
+                    autosize
+                    minRows={2}
+                  />
+                  <SimpleGrid cols={2} mb="md">
+                    <NumberInput
+                      label="Current Balance"
+                      description="Enter the current balance of this reserve account"
+                      placeholder="0.00"
+                      value={reserveBalance}
+                      onChange={setReserveBalance}
+                      thousandSeparator=","
+                      prefix="$"
+                      decimalScale={2}
+                    />
+                    <DateInput
+                      label="Balance As-Of Date"
+                      description="Date this balance was accurate"
+                      value={reserveBalanceDate}
+                      onChange={setReserveBalanceDate}
+                      maxDate={new Date()}
+                      clearable={false}
+                    />
+                  </SimpleGrid>
+                  <Group>
+                    <Button
+                      onClick={handleCreateReserve}
+                      loading={loading}
+                      leftSection={<IconPigMoney size={16} />}
+                    >
+                      Create Reserve Account
+                    </Button>
+                    <Button
+                      variant="subtle"
+                      color="gray"
+                      onClick={handleSkipReserve}
+                    >
+                      No Reserve Account
+                    </Button>
+                  </Group>
+                </>
+              )}
+            </Card>
+          </Stack>
+        )}
+
+        {/* ── Step 3: Assessment Group + Units ── */}
+        {active === 2 && (
+          <Stack gap="md">
+            <Card withBorder p="lg">
+              <Text fw={600} mb="xs">Create an Assessment Group</Text>
+              <Text size="sm" c="dimmed" mb="md">
+                Assessment groups define how much each homeowner pays and how often. You can create additional groups later for different unit types.
+              </Text>
+
+              {groupCreated ? (
+                <Alert icon={<IconCheck size={16} />} color="green" variant="light">
+                  <Text fw={500}>{groupName} created successfully!</Text>
+                  <Text size="sm" c="dimmed">
+                    ${(typeof regularAssessment === 'number' ? regularAssessment : parseFloat(regularAssessment as string) || 0).toLocaleString()} {frequency}
+                    {unitsCreated && ` with ${units.length} unit(s)`}
+                  </Text>
+                </Alert>
+              ) : (
+                <>
+                  <SimpleGrid cols={2} mb="md">
+                    <TextInput
+                      label="Group Name"
+                      placeholder="e.g. Standard Assessment"
+                      value={groupName}
+                      onChange={(e) => setGroupName(e.currentTarget.value)}
+                      required
+                    />
+                    <NumberInput
+                      label="Total Unit Count"
+                      description="How many units/lots does your community have?"
+                      placeholder="e.g. 50"
+                      value={unitCount}
+                      onChange={setUnitCount}
+                      min={0}
+                      required
+                    />
+                  </SimpleGrid>
+                  <SimpleGrid cols={2} mb="md">
+                    <NumberInput
+                      label="Assessment Amount"
+                      placeholder="0.00"
+                      value={regularAssessment}
+                      onChange={setRegularAssessment}
+                      thousandSeparator=","
+                      prefix="$"
+                      decimalScale={2}
+                      required
+                    />
+                    <Select
+                      label="Frequency"
+                      value={frequency}
+                      onChange={(v) => setFrequency(v || 'monthly')}
+                      data={[
+                        { value: 'monthly', label: 'Monthly' },
+                        { value: 'quarterly', label: 'Quarterly' },
+                        { value: 'annual', label: 'Annual' },
+                      ]}
+                    />
+                  </SimpleGrid>
+
+                  <Divider my="md" label="Add Homeowner Units (Optional)" labelPosition="center" />
+
+                  {units.length > 0 && (
+                    <Table mb="md" striped withTableBorder>
+                      <Table.Thead>
+                        <Table.Tr>
+                          <Table.Th>Unit Number</Table.Th>
+                          <Table.Th>Owner Name</Table.Th>
+                          <Table.Th>Owner Email</Table.Th>
+                          <Table.Th w={40}></Table.Th>
+                        </Table.Tr>
+                      </Table.Thead>
+                      <Table.Tbody>
+                        {units.map((unit, idx) => (
+                          <Table.Tr key={idx}>
+                            <Table.Td>
+                              <TextInput
+                                size="xs"
+                                placeholder="e.g. 101"
+                                value={unit.unitNumber}
+                                onChange={(e) => updateUnit(idx, 'unitNumber', e.currentTarget.value)}
+                              />
+                            </Table.Td>
+                            <Table.Td>
+                              <TextInput
+                                size="xs"
+                                placeholder="John Smith"
+                                value={unit.ownerName}
+                                onChange={(e) => updateUnit(idx, 'ownerName', e.currentTarget.value)}
+                              />
+                            </Table.Td>
+                            <Table.Td>
+                              <TextInput
+                                size="xs"
+                                placeholder="john@example.com"
+                                value={unit.ownerEmail}
+                                onChange={(e) => updateUnit(idx, 'ownerEmail', e.currentTarget.value)}
+                              />
+                            </Table.Td>
+                            <Table.Td>
+                              <ActionIcon color="red" variant="subtle" size="sm" onClick={() => removeUnit(idx)}>
+                                <IconTrash size={14} />
+                              </ActionIcon>
+                            </Table.Td>
+                          </Table.Tr>
+                        ))}
+                      </Table.Tbody>
+                    </Table>
+                  )}
+
+                  <Group mb="md">
+                    <Button
+                      variant="light"
+                      size="xs"
+                      leftSection={<IconPlus size={14} />}
+                      onClick={addUnit}
+                    >
+                      Add Unit
+                    </Button>
+                    <Text size="xs" c="dimmed">You can also import units in bulk later from the Units page.</Text>
+                  </Group>
+
+                  <Button
+                    onClick={handleCreateGroup}
+                    loading={loading}
+                    leftSection={<IconUsers size={16} />}
+                  >
+                    Create Assessment Group
+                  </Button>
+                </>
+              )}
+            </Card>
+          </Stack>
+        )}
+
+        {/* ── Completion Screen ── */}
+        {active === 3 && (
+          <Card withBorder p="xl" style={{ textAlign: 'center' }}>
+            <ThemeIcon size={60} radius="xl" variant="gradient" gradient={{ from: 'green', to: 'teal' }} mx="auto" mb="md">
+              <IconCheck size={32} />
+            </ThemeIcon>
+            <Title order={3} mb="xs">You&apos;re All Set!</Title>
+            <Text c="dimmed" mb="lg" maw={400} mx="auto">
+              Your organization is configured and ready to go. The next step is to set up your annual
+              budget — we&apos;ll take you straight to Budget Planning.
+            </Text>
+            <SimpleGrid cols={4} mb="xl" maw={600} mx="auto">
+              <Card withBorder p="sm" style={{ textAlign: 'center' }}>
+                <ThemeIcon size={32} color="blue" variant="light" radius="xl" mx="auto" mb={4}>
+                  <IconBuildingBank size={16} />
+                </ThemeIcon>
+                <Badge color="green" size="sm">Done</Badge>
+                <Text size="xs" mt={4}>Operating</Text>
+              </Card>
+              <Card withBorder p="sm" style={{ textAlign: 'center' }}>
+                <ThemeIcon size={32} color="violet" variant="light" radius="xl" mx="auto" mb={4}>
+                  <IconPigMoney size={16} />
+                </ThemeIcon>
+                <Badge color={reserveSkipped ? 'gray' : 'green'} size="sm">
+                  {reserveSkipped ? 'Skipped' : 'Done'}
+                </Badge>
+                <Text size="xs" mt={4}>Reserve</Text>
+              </Card>
+              <Card withBorder p="sm" style={{ textAlign: 'center' }}>
+                <ThemeIcon size={32} color="blue" variant="light" radius="xl" mx="auto" mb={4}>
+                  <IconUsers size={16} />
+                </ThemeIcon>
+                <Badge color="green" size="sm">Done</Badge>
+                <Text size="xs" mt={4}>Assessments</Text>
+              </Card>
+              <Card withBorder p="sm" style={{ textAlign: 'center' }}>
+                <ThemeIcon size={32} color="cyan" variant="light" radius="xl" mx="auto" mb={4}>
+                  <IconFileSpreadsheet size={16} />
+                </ThemeIcon>
+                <Badge color="cyan" size="sm">Up Next</Badge>
+                <Text size="xs" mt={4}>Budget</Text>
+              </Card>
+            </SimpleGrid>
+            <Alert icon={<IconFileSpreadsheet size={16} />} color="blue" variant="light" mb="lg" ta="left">
+              <Text size="sm" fw={500} mb={4}>Set Up Your Budget</Text>
+              <Text size="sm" c="dimmed">
+                Your budget is critical for accurate financial health scores, cash flow forecasting,
+                and investment planning. Click below to go directly to Budget Planning where you can
+                download a CSV template, fill in your monthly amounts, and upload your budget.
+              </Text>
+            </Alert>
+            <Button
+              size="lg"
+              onClick={handleFinish}
+              loading={loading}
+              leftSection={<IconFileSpreadsheet size={18} />}
+              variant="gradient"
+              gradient={{ from: 'blue', to: 'cyan' }}
+            >
+              Set Up My Budget
+            </Button>
+          </Card>
+        )}
+
+        {/* ── Navigation Buttons ── */}
+        {active < 3 && (
+          <Group justify="flex-end" mt="xl">
+            <Button
+              onClick={nextStep}
+              disabled={!canGoNext()}
+            >
+              Next Step
+            </Button>
+          </Group>
+        )}
+      </Box>
+    </Modal>
+  );
+}

frontend/src/config/tourSteps.ts

@@ -0,0 +1,68 @@
+/**
+ * How-To Intro Tour Steps
+ *
+ * Centralized configuration for the react-joyride walkthrough.
+ * Edit the title and content fields below to change tour text.
+ * Steps are ordered to mirror the natural workflow of the platform.
+ */
+import type { Step } from 'react-joyride';
+
+export const TOUR_STEPS: Step[] = [
+  {
+    target: '[data-tour="dashboard-content"]',
+    title: 'Your Financial Dashboard',
+    content:
+      'Welcome to LedgerIQ! This dashboard gives you an at-a-glance view of your HOA\'s financial health — operating funds, reserve funds, receivables, delinquencies, and recent transactions. It updates automatically as you record activity.',
+    placement: 'center',
+    disableBeacon: true,
+  },
+  {
+    target: '[data-tour="sidebar-nav"]',
+    title: 'Navigation',
+    content:
+      'The sidebar organizes all your tools into five sections: Financials, Assessments, Transactions, Planning, and Reports. Click any item to navigate directly to that module.',
+    placement: 'right',
+  },
+  {
+    target: '[data-tour="nav-accounts"]',
+    title: 'Chart of Accounts',
+    content:
+      'Manage your Chart of Accounts here. Set up operating and reserve fund bank accounts, track balances, record opening balances, and manage your investment accounts — all separated by fund type.',
+    placement: 'right',
+  },
+  {
+    target: '[data-tour="nav-assessment-groups"]',
+    title: 'Assessments & Homeowners',
+    content:
+      'Create assessment groups to define your monthly, quarterly, or annual HOA dues. Add homeowner units, assign them to groups, and generate invoices automatically based on your assessment schedule.',
+    placement: 'right',
+  },
+  {
+    target: '[data-tour="nav-transactions"]',
+    title: 'Transactions & Journal Entries',
+    content:
+      'Record all financial activity here through double-entry journal entries. The system also automatically creates entries when you record payments, generate invoices, or set opening balances.',
+    placement: 'right',
+  },
+  {
+    target: '[data-tour="nav-budgets"]',
+    title: 'Budget Management',
+    content:
+      'Create and manage annual budgets for every income and expense account. You can enter amounts manually by month or import your budget from a CSV file for quick setup.',
+    placement: 'right',
+  },
+  {
+    target: '[data-tour="nav-reports"]',
+    title: 'Financial Reports',
+    content:
+      'Generate comprehensive reports including Balance Sheet, Income Statement, Cash Flow Statement, Budget vs Actual, Aging Report, and more. All reports are generated in real-time from your journal data.',
+    placement: 'right',
+  },
+  {
+    target: '[data-tour="nav-investment-planning"]',
+    title: 'AI Investment Planning',
+    content:
+      'Use AI-powered recommendations to optimize your reserve fund investments. The system analyzes current market rates for CDs, money market accounts, and high-yield savings to suggest the best allocation strategy.',
+    placement: 'right',
+  },
+];

frontend/src/main.tsx

@@ -9,7 +9,8 @@ import '@mantine/core/styles.css';
 import '@mantine/dates/styles.css';
 import '@mantine/notifications/styles.css';
 import { App } from './App';
-import { theme } from './theme/theme';
+import { defaultTheme, compactTheme } from './theme/theme';
+import { usePreferencesStore } from './stores/preferencesStore';
 
 const queryClient = new QueryClient({
   defaultOptions: {
@@ -21,9 +22,13 @@ const queryClient = new QueryClient({
   },
 });
 
-ReactDOM.createRoot(document.getElementById('root')!).render(
-  <React.StrictMode>
-    <MantineProvider theme={theme}>
+function Root() {
+  const colorScheme = usePreferencesStore((s) => s.colorScheme);
+  const compactView = usePreferencesStore((s) => s.compactView);
+  const activeTheme = compactView ? compactTheme : defaultTheme;
+
+  return (
+    <MantineProvider theme={activeTheme} forceColorScheme={colorScheme}>
       <Notifications position="top-right" />
       <ModalsProvider>
         <QueryClientProvider client={queryClient}>
@@ -33,5 +38,11 @@ ReactDOM.createRoot(document.getElementById('root')!).render(
         </QueryClientProvider>
       </ModalsProvider>
     </MantineProvider>
+  );
+}
+
+ReactDOM.createRoot(document.getElementById('root')!).render(
+  <React.StrictMode>
+    <Root />
   </React.StrictMode>,
 );

frontend/src/pages/accounts/AccountsPage.tsx

@@ -40,6 +40,7 @@ import {
 } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
+import { useIsReadOnly } from '../../stores/authStore';
 
 const INVESTMENT_TYPES = ['inv_cd', 'inv_money_market', 'inv_treasury', 'inv_savings', 'inv_brokerage'];
 
@@ -126,6 +127,7 @@ export function AccountsPage() {
   const [filterType, setFilterType] = useState<string | null>(null);
   const [showArchived, setShowArchived] = useState(false);
   const queryClient = useQueryClient();
+  const isReadOnly = useIsReadOnly();
 
   // ── Accounts query ──
   const { data: accounts = [], isLoading } = useQuery<Account[]>({
@@ -434,14 +436,44 @@ export function AccountsPage() {
   // Net position = assets + investments - liabilities
   const netPosition = (totalsByType['asset'] || 0) + investmentTotal - (totalsByType['liability'] || 0);
 
-  // ── Estimated monthly interest across all accounts with rates ──
-  const estMonthlyInterest = accounts
+  // ── Estimated monthly interest across all accounts + investments with rates ──
+  const acctMonthlyInterest = accounts
     .filter((a) => a.is_active && !a.is_system && a.interest_rate && parseFloat(a.interest_rate) > 0)
     .reduce((sum, a) => {
       const bal = parseFloat(a.balance || '0');
       const rate = parseFloat(a.interest_rate || '0');
       return sum + (bal * (rate / 100) / 12);
     }, 0);
+  const invMonthlyInterest = investments
+    .filter((i) => i.is_active && parseFloat(i.interest_rate || '0') > 0)
+    .reduce((sum, i) => {
+      const val = parseFloat(i.current_value || i.principal || '0');
+      const rate = parseFloat(i.interest_rate || '0');
+      return sum + (val * (rate / 100) / 12);
+    }, 0);
+  const estMonthlyInterest = acctMonthlyInterest + invMonthlyInterest;
+
+  // ── Per-fund cash and interest breakdowns ──
+  const operatingCash = accounts
+    .filter((a) => a.is_active && !a.is_system && a.account_type === 'asset' && a.fund_type === 'operating')
+    .reduce((sum, a) => sum + parseFloat(a.balance || '0'), 0);
+  const reserveCash = accounts
+    .filter((a) => a.is_active && !a.is_system && a.account_type === 'asset' && a.fund_type === 'reserve')
+    .reduce((sum, a) => sum + parseFloat(a.balance || '0'), 0);
+  const opInvTotal = operatingInvestments.reduce((s, i) => s + parseFloat(i.current_value || i.principal || '0'), 0);
+  const resInvTotal = reserveInvestments.reduce((s, i) => s + parseFloat(i.current_value || i.principal || '0'), 0);
+  const opMonthlyInterest = accounts
+    .filter((a) => a.is_active && !a.is_system && a.fund_type === 'operating' && parseFloat(a.interest_rate || '0') > 0)
+    .reduce((sum, a) => sum + (parseFloat(a.balance || '0') * (parseFloat(a.interest_rate || '0') / 100) / 12), 0)
+    + operatingInvestments
+      .filter((i) => parseFloat(i.interest_rate || '0') > 0)
+      .reduce((sum, i) => sum + (parseFloat(i.current_value || i.principal || '0') * (parseFloat(i.interest_rate || '0') / 100) / 12), 0);
+  const resMonthlyInterest = accounts
+    .filter((a) => a.is_active && !a.is_system && a.fund_type === 'reserve' && parseFloat(a.interest_rate || '0') > 0)
+    .reduce((sum, a) => sum + (parseFloat(a.balance || '0') * (parseFloat(a.interest_rate || '0') / 100) / 12), 0)
+    + reserveInvestments
+      .filter((i) => parseFloat(i.interest_rate || '0') > 0)
+      .reduce((sum, i) => sum + (parseFloat(i.current_value || i.principal || '0') * (parseFloat(i.interest_rate || '0') / 100) / 12), 0);
 
   // ── Adjust modal: current balance from trial balance ──
   const adjustCurrentBalance = adjustingAccount
@@ -472,37 +504,35 @@ export function AccountsPage() {
             onChange={(e) => setShowArchived(e.currentTarget.checked)}
             size="sm"
           />
+          {!isReadOnly && (
             <Button leftSection={<IconPlus size={16} />} onClick={handleNew}>
               Add Account
             </Button>
+          )}
         </Group>
       </Group>
 
       <SimpleGrid cols={{ base: 2, sm: 4 }}>
         <Card withBorder p="xs">
-          <Text size="xs" c="dimmed">Cash on Hand</Text>
-          <Text fw={700} size="sm" c="green">{fmt(totalsByType['asset'] || 0)}</Text>
+          <Text size="xs" c="dimmed">Operating Fund</Text>
+          <Text fw={700} size="sm" c="green">{fmt(operatingCash)}</Text>
+          {opInvTotal > 0 && <Text size="xs" c="teal">Investments: {fmt(opInvTotal)}</Text>}
         </Card>
-        {investmentTotal > 0 && (
         <Card withBorder p="xs">
-            <Text size="xs" c="dimmed">Investments</Text>
-            <Text fw={700} size="sm" c="teal">{fmt(investmentTotal)}</Text>
+          <Text size="xs" c="dimmed">Reserve Fund</Text>
+          <Text fw={700} size="sm" c="violet">{fmt(reserveCash)}</Text>
+          {resInvTotal > 0 && <Text size="xs" c="teal">Investments: {fmt(resInvTotal)}</Text>}
         </Card>
-        )}
-        {(totalsByType['liability'] || 0) > 0 && (
         <Card withBorder p="xs">
-            <Text size="xs" c="dimmed">Liabilities</Text>
-            <Text fw={700} size="sm" c="red">{fmt(totalsByType['liability'] || 0)}</Text>
-          </Card>
-        )}
-        <Card withBorder p="xs">
-          <Text size="xs" c="dimmed">Net Position</Text>
+          <Text size="xs" c="dimmed">Total All Funds</Text>
           <Text fw={700} size="sm" c={netPosition >= 0 ? 'green' : 'red'}>{fmt(netPosition)}</Text>
+          <Text size="xs" c="dimmed">Op: {fmt(operatingCash + opInvTotal)} | Res: {fmt(reserveCash + resInvTotal)}</Text>
         </Card>
         {estMonthlyInterest > 0 && (
           <Card withBorder p="xs">
             <Text size="xs" c="dimmed">Est. Monthly Interest</Text>
             <Text fw={700} size="sm" c="blue">{fmt(estMonthlyInterest)}</Text>
+            <Text size="xs" c="dimmed">Op: {fmt(opMonthlyInterest)} | Res: {fmt(resMonthlyInterest)}</Text>
           </Card>
         )}
       </SimpleGrid>
@@ -552,12 +582,12 @@ export function AccountsPage() {
               onArchive={archiveMutation.mutate}
               onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
               onAdjustBalance={handleAdjustBalance}
-
+              isReadOnly={isReadOnly}
             />
             {investments.filter(i => i.is_active).length > 0 && (
               <>
                 <Divider label="Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={investments.filter(i => i.is_active)} onEdit={handleEditInvestment} />
+                <InvestmentMiniTable investments={investments.filter(i => i.is_active)} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
               </>
             )}
           </Stack>
@@ -570,12 +600,12 @@ export function AccountsPage() {
               onArchive={archiveMutation.mutate}
               onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
               onAdjustBalance={handleAdjustBalance}
-
+              isReadOnly={isReadOnly}
             />
             {operatingInvestments.length > 0 && (
               <>
                 <Divider label="Operating Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={operatingInvestments} onEdit={handleEditInvestment} />
+                <InvestmentMiniTable investments={operatingInvestments} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
               </>
             )}
           </Stack>
@@ -588,12 +618,12 @@ export function AccountsPage() {
               onArchive={archiveMutation.mutate}
               onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
               onAdjustBalance={handleAdjustBalance}
-
+              isReadOnly={isReadOnly}
             />
             {reserveInvestments.length > 0 && (
               <>
                 <Divider label="Reserve Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={reserveInvestments} onEdit={handleEditInvestment} />
+                <InvestmentMiniTable investments={reserveInvestments} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
               </>
             )}
           </Stack>
@@ -606,7 +636,7 @@ export function AccountsPage() {
               onArchive={archiveMutation.mutate}
               onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
               onAdjustBalance={handleAdjustBalance}
-
+              isReadOnly={isReadOnly}
               isArchivedView
             />
           </Tabs.Panel>
@@ -908,6 +938,7 @@ function AccountTable({
   onArchive,
   onSetPrimary,
   onAdjustBalance,
+  isReadOnly = false,
   isArchivedView = false,
 }: {
   accounts: Account[];
@@ -915,6 +946,7 @@ function AccountTable({
   onArchive: (a: Account) => void;
   onSetPrimary: (id: string) => void;
   onAdjustBalance: (a: Account) => void;
+  isReadOnly?: boolean;
   isArchivedView?: boolean;
 }) {
   const hasRates = accounts.some((a) => a.interest_rate && parseFloat(a.interest_rate) > 0);
@@ -1003,6 +1035,7 @@ function AccountTable({
                 {a.is_1099_reportable ? <Badge size="xs" color="yellow">1099</Badge> : ''}
               </Table.Td>
               <Table.Td>
+                {!isReadOnly && (
                   <Group gap={4}>
                     {!a.is_system && (
                       <Tooltip label={a.is_primary ? 'Primary account' : 'Set as Primary'}>
@@ -1039,6 +1072,7 @@ function AccountTable({
                       </Tooltip>
                     )}
                   </Group>
+                )}
               </Table.Td>
             </Table.Tr>
           );
@@ -1053,9 +1087,11 @@ function AccountTable({
 function InvestmentMiniTable({
   investments,
   onEdit,
+  isReadOnly = false,
 }: {
   investments: Investment[];
   onEdit: (inv: Investment) => void;
+  isReadOnly?: boolean;
 }) {
   const totalPrincipal = investments.reduce((s, i) => s + parseFloat(i.principal || '0'), 0);
   const totalValue = investments.reduce(
@@ -1090,6 +1126,7 @@ function InvestmentMiniTable({
             <Table.Th>Name</Table.Th>
             <Table.Th>Institution</Table.Th>
             <Table.Th>Type</Table.Th>
+            <Table.Th>Fund</Table.Th>
             <Table.Th ta="right">Principal</Table.Th>
             <Table.Th ta="right">Current Value</Table.Th>
             <Table.Th ta="right">Rate</Table.Th>
@@ -1097,13 +1134,13 @@ function InvestmentMiniTable({
             <Table.Th ta="right">Maturity Value</Table.Th>
             <Table.Th>Maturity Date</Table.Th>
             <Table.Th ta="right">Days Remaining</Table.Th>
-            <Table.Th></Table.Th>
+            {!isReadOnly && <Table.Th></Table.Th>}
           </Table.Tr>
         </Table.Thead>
         <Table.Tbody>
           {investments.length === 0 && (
             <Table.Tr>
-              <Table.Td colSpan={11}>
+              <Table.Td colSpan={12}>
                 <Text ta="center" c="dimmed" py="lg">No investment accounts</Text>
               </Table.Td>
             </Table.Tr>
@@ -1117,6 +1154,11 @@ function InvestmentMiniTable({
                   {inv.investment_type}
                 </Badge>
               </Table.Td>
+              <Table.Td>
+                <Badge color={inv.fund_type === 'reserve' ? 'violet' : 'gray'} variant="light" size="sm">
+                  {inv.fund_type}
+                </Badge>
+              </Table.Td>
               <Table.Td ta="right" ff="monospace">{fmt(inv.principal)}</Table.Td>
               <Table.Td ta="right" ff="monospace">{fmt(inv.current_value || inv.principal)}</Table.Td>
               <Table.Td ta="right">{parseFloat(inv.interest_rate || '0').toFixed(2)}%</Table.Td>
@@ -1142,6 +1184,7 @@ function InvestmentMiniTable({
                   '-'
                 )}
               </Table.Td>
+              {!isReadOnly && (
                 <Table.Td>
                   <Tooltip label="Edit investment">
                     <ActionIcon variant="subtle" onClick={() => onEdit(inv)}>
@@ -1149,6 +1192,7 @@ function InvestmentMiniTable({
                     </ActionIcon>
                   </Tooltip>
                 </Table.Td>
+              )}
             </Table.Tr>
           ))}
         </Table.Tbody>

frontend/src/pages/assessment-groups/AssessmentGroupsPage.tsx

@@ -2,6 +2,7 @@ import { useState } from 'react';
 import {
   Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
   ThemeIcon, Button, Modal, TextInput, NumberInput, Textarea, Select, ActionIcon, Tooltip,
+  MultiSelect,
 } from '@mantine/core';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
@@ -11,6 +12,7 @@ import {
 } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
+import { useIsReadOnly } from '../../stores/authStore';
 
 interface AssessmentGroup {
   id: string;
@@ -20,6 +22,8 @@ interface AssessmentGroup {
   special_assessment: string;
   unit_count: number;
   frequency: string;
+  due_months: number[];
+  due_day: number;
   actual_unit_count: string;
   monthly_operating_income: string;
   monthly_reserve_income: string;
@@ -48,10 +52,34 @@ const frequencyColors: Record<string, string> = {
   annual: 'violet',
 };
 
+const MONTH_OPTIONS = [
+  { value: '1', label: 'January' },
+  { value: '2', label: 'February' },
+  { value: '3', label: 'March' },
+  { value: '4', label: 'April' },
+  { value: '5', label: 'May' },
+  { value: '6', label: 'June' },
+  { value: '7', label: 'July' },
+  { value: '8', label: 'August' },
+  { value: '9', label: 'September' },
+  { value: '10', label: 'October' },
+  { value: '11', label: 'November' },
+  { value: '12', label: 'December' },
+];
+
+const MONTH_ABBREV = ['', 'Jan', 'Feb', 'Mar', 'Apr', 'May', 'Jun', 'Jul', 'Aug', 'Sep', 'Oct', 'Nov', 'Dec'];
+
+const DEFAULT_DUE_MONTHS: Record<string, string[]> = {
+  monthly: ['1','2','3','4','5','6','7','8','9','10','11','12'],
+  quarterly: ['1','4','7','10'],
+  annual: ['1'],
+};
+
 export function AssessmentGroupsPage() {
   const [opened, { open, close }] = useDisclosure(false);
   const [editing, setEditing] = useState<AssessmentGroup | null>(null);
   const queryClient = useQueryClient();
+  const isReadOnly = useIsReadOnly();
 
   const { data: groups = [], isLoading } = useQuery<AssessmentGroup[]>({
     queryKey: ['assessment-groups'],
@@ -71,18 +99,31 @@ export function AssessmentGroupsPage() {
       specialAssessment: 0,
       unitCount: 0,
       frequency: 'monthly',
+      dueMonths: DEFAULT_DUE_MONTHS.monthly,
+      dueDay: 1,
     },
     validate: {
       name: (v) => (v.length > 0 ? null : 'Required'),
       regularAssessment: (v) => (v >= 0 ? null : 'Must be >= 0'),
+      dueMonths: (v, values) => {
+        if (values.frequency === 'quarterly' && v.length !== 4) return 'Quarterly requires exactly 4 months';
+        if (values.frequency === 'annual' && v.length !== 1) return 'Annual requires exactly 1 month';
+        return null;
+      },
+      dueDay: (v) => (v >= 1 && v <= 28 ? null : 'Must be 1-28'),
     },
   });
 
   const saveMutation = useMutation({
-    mutationFn: (values: any) =>
-      editing
-        ? api.put(`/assessment-groups/${editing.id}`, values)
-        : api.post('/assessment-groups', values),
+    mutationFn: (values: any) => {
+      const payload = {
+        ...values,
+        dueMonths: values.dueMonths.map(Number),
+      };
+      return editing
+        ? api.put(`/assessment-groups/${editing.id}`, payload)
+        : api.post('/assessment-groups', payload);
+    },
     onSuccess: () => {
       queryClient.invalidateQueries({ queryKey: ['assessment-groups'] });
       queryClient.invalidateQueries({ queryKey: ['assessment-groups-summary'] });
@@ -119,6 +160,9 @@ export function AssessmentGroupsPage() {
 
   const handleEdit = (group: AssessmentGroup) => {
     setEditing(group);
+    const dueMonths = group.due_months
+      ? group.due_months.map(String)
+      : DEFAULT_DUE_MONTHS[group.frequency] || DEFAULT_DUE_MONTHS.monthly;
     form.setValues({
       name: group.name,
       description: group.description || '',
@@ -126,6 +170,8 @@ export function AssessmentGroupsPage() {
       specialAssessment: parseFloat(group.special_assessment || '0'),
       unitCount: group.unit_count || 0,
       frequency: group.frequency || 'monthly',
+      dueMonths,
+      dueDay: group.due_day || 1,
     });
     open();
   };
@@ -136,6 +182,12 @@ export function AssessmentGroupsPage() {
     open();
   };
 
+  const handleFrequencyChange = (value: string | null) => {
+    if (!value) return;
+    form.setFieldValue('frequency', value);
+    form.setFieldValue('dueMonths', DEFAULT_DUE_MONTHS[value] || DEFAULT_DUE_MONTHS.monthly);
+  };
+
   const fmt = (v: string | number) =>
     parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
 
@@ -147,6 +199,11 @@ export function AssessmentGroupsPage() {
     }
   };
 
+  const formatDueMonths = (months: number[], frequency: string) => {
+    if (!months || frequency === 'monthly') return 'Every month';
+    return months.map((m) => MONTH_ABBREV[m]).join(', ');
+  };
+
   if (isLoading) return <Center h={300}><Loader /></Center>;
 
   return (
@@ -156,9 +213,11 @@ export function AssessmentGroupsPage() {
           <Title order={2}>Assessment Groups</Title>
           <Text c="dimmed" size="sm">Manage property types with different assessment rates and frequencies</Text>
         </div>
+        {!isReadOnly && (
           <Button leftSection={<IconPlus size={16} />} onClick={handleNew}>
             Add Group
           </Button>
+        )}
       </Group>
 
       <SimpleGrid cols={{ base: 1, sm: 2, md: 4 }}>
@@ -215,6 +274,7 @@ export function AssessmentGroupsPage() {
               <Table.Th>Group Name</Table.Th>
               <Table.Th ta="center">Units</Table.Th>
               <Table.Th>Frequency</Table.Th>
+              <Table.Th>Due Months</Table.Th>
               <Table.Th ta="right">Regular Assessment</Table.Th>
               <Table.Th ta="right">Special Assessment</Table.Th>
               <Table.Th ta="right">Monthly Equiv.</Table.Th>
@@ -225,7 +285,7 @@ export function AssessmentGroupsPage() {
           <Table.Tbody>
             {groups.length === 0 && (
               <Table.Tr>
-                <Table.Td colSpan={8}>
+                <Table.Td colSpan={9}>
                   <Text ta="center" c="dimmed" py="lg">
                     No assessment groups yet. Create groups like "Single Family Homes", "Condos", etc.
                   </Text>
@@ -259,6 +319,9 @@ export function AssessmentGroupsPage() {
                     {frequencyLabels[g.frequency] || 'Monthly'}
                   </Badge>
                 </Table.Td>
+                <Table.Td>
+                  <Text size="xs" c="dimmed">{formatDueMonths(g.due_months, g.frequency)}</Text>
+                </Table.Td>
                 <Table.Td ta="right" ff="monospace">
                   {fmt(g.regular_assessment)}{freqSuffix(g.frequency)}
                 </Table.Td>
@@ -274,6 +337,7 @@ export function AssessmentGroupsPage() {
                   </Badge>
                 </Table.Td>
                 <Table.Td>
+                  {!isReadOnly && (
                     <Group gap={4}>
                       <Tooltip label={g.is_default ? 'Default group' : 'Set as default'}>
                         <ActionIcon
@@ -296,6 +360,7 @@ export function AssessmentGroupsPage() {
                         <IconArchive size={16} />
                       </ActionIcon>
                     </Group>
+                  )}
                 </Table.Td>
               </Table.Tr>
             ))}
@@ -316,8 +381,22 @@ export function AssessmentGroupsPage() {
                 { value: 'quarterly', label: 'Quarterly' },
                 { value: 'annual', label: 'Annual' },
               ]}
-              {...form.getInputProps('frequency')}
+              value={form.values.frequency}
+              onChange={handleFrequencyChange}
             />
+            {form.values.frequency !== 'monthly' && (
+              <MultiSelect
+                label={form.values.frequency === 'quarterly' ? 'Billing Quarters (select 4 months)' : 'Due Month'}
+                description={form.values.frequency === 'quarterly'
+                  ? 'Select the first month of each quarter when assessments are due'
+                  : 'Select the month when the annual assessment is due'}
+                data={MONTH_OPTIONS}
+                value={form.values.dueMonths}
+                onChange={(v) => form.setFieldValue('dueMonths', v)}
+                error={form.errors.dueMonths}
+                maxValues={form.values.frequency === 'annual' ? 1 : 4}
+              />
+            )}
             <Group grow>
               <NumberInput
                 label={`Regular Assessment (per unit${freqSuffix(form.values.frequency)})`}
@@ -334,7 +413,16 @@ export function AssessmentGroupsPage() {
                 {...form.getInputProps('specialAssessment')}
               />
             </Group>
+            <Group grow>
               <NumberInput label="Expected Unit Count" min={0} {...form.getInputProps('unitCount')} />
+              <NumberInput
+                label="Due Day of Month"
+                description="Day invoices are due (1-28)"
+                min={1}
+                max={28}
+                {...form.getInputProps('dueDay')}
+              />
+            </Group>
             <Button type="submit" loading={saveMutation.isPending}>
               {editing ? 'Update' : 'Create'}
             </Button>

frontend/src/pages/auth/ActivatePage.tsx

@@ -0,0 +1,179 @@
+import { useEffect, useState } from 'react';
+import {
+  Container, Paper, Title, Text, TextInput, PasswordInput,
+  Button, Stack, Alert, Center, Loader, Progress, Anchor,
+} from '@mantine/core';
+import { useForm } from '@mantine/form';
+import { IconAlertCircle, IconCheck, IconShieldCheck } from '@tabler/icons-react';
+import { useSearchParams, useNavigate, Link } from 'react-router-dom';
+import api from '../../services/api';
+import { useAuthStore } from '../../stores/authStore';
+import logoSrc from '../../assets/logo.png';
+
+function getPasswordStrength(pw: string): number {
+  let score = 0;
+  if (pw.length >= 8) score += 25;
+  if (pw.length >= 12) score += 15;
+  if (/[A-Z]/.test(pw)) score += 20;
+  if (/[a-z]/.test(pw)) score += 10;
+  if (/[0-9]/.test(pw)) score += 15;
+  if (/[^A-Za-z0-9]/.test(pw)) score += 15;
+  return Math.min(score, 100);
+}
+
+function strengthColor(s: number): string {
+  if (s < 40) return 'red';
+  if (s < 70) return 'orange';
+  return 'green';
+}
+
+export function ActivatePage() {
+  const [searchParams] = useSearchParams();
+  const navigate = useNavigate();
+  const setAuth = useAuthStore((s) => s.setAuth);
+  const token = searchParams.get('token');
+
+  const [validating, setValidating] = useState(true);
+  const [tokenInfo, setTokenInfo] = useState<any>(null);
+  const [error, setError] = useState('');
+  const [loading, setLoading] = useState(false);
+
+  const form = useForm({
+    initialValues: { fullName: '', password: '', confirmPassword: '' },
+    validate: {
+      fullName: (v) => (v.trim().length >= 2 ? null : 'Name is required'),
+      password: (v) => (v.length >= 8 ? null : 'Password must be at least 8 characters'),
+      confirmPassword: (v, values) => (v === values.password ? null : 'Passwords do not match'),
+    },
+  });
+
+  useEffect(() => {
+    if (!token) {
+      setError('No activation token provided');
+      setValidating(false);
+      return;
+    }
+
+    api.get(`/auth/activate?token=${token}`)
+      .then(({ data }) => {
+        setTokenInfo(data);
+        setValidating(false);
+      })
+      .catch((err) => {
+        setError(err.response?.data?.message || 'Invalid or expired activation link');
+        setValidating(false);
+      });
+  }, [token]);
+
+  const handleSubmit = async (values: typeof form.values) => {
+    setLoading(true);
+    setError('');
+    try {
+      const { data } = await api.post('/auth/activate', {
+        token,
+        password: values.password,
+        fullName: values.fullName,
+      });
+      setAuth(data.accessToken, data.user, data.organizations);
+      navigate('/onboarding');
+    } catch (err: any) {
+      setError(err.response?.data?.message || 'Activation failed');
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const passwordStrength = getPasswordStrength(form.values.password);
+
+  if (validating) {
+    return (
+      <Container size={420} my={80}>
+        <Center><Loader size="lg" /></Center>
+        <Text ta="center" mt="md" c="dimmed">Validating activation link...</Text>
+      </Container>
+    );
+  }
+
+  if (error && !tokenInfo) {
+    return (
+      <Container size={420} my={80}>
+        <Center>
+          <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 50 }} />
+        </Center>
+        <Paper withBorder shadow="md" p={30} mt={30} radius="md">
+          <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light" mb="md">
+            {error}
+          </Alert>
+          <Stack>
+            <Anchor component={Link} to="/login" size="sm" ta="center">
+              Go to Login
+            </Anchor>
+          </Stack>
+        </Paper>
+      </Container>
+    );
+  }
+
+  return (
+    <Container size={420} my={80}>
+      <Center>
+        <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 50 }} />
+      </Center>
+      <Text ta="center" mt={5} c="dimmed" size="sm">
+        Activate your account for <strong>{tokenInfo?.orgName || 'your organization'}</strong>
+      </Text>
+
+      <Paper withBorder shadow="md" p={30} mt={30} radius="md">
+        <form onSubmit={form.onSubmit(handleSubmit)}>
+          <Stack>
+            {error && (
+              <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light">
+                {error}
+              </Alert>
+            )}
+
+            <TextInput
+              label="Full Name"
+              placeholder="John Doe"
+              required
+              {...form.getInputProps('fullName')}
+            />
+
+            <div>
+              <PasswordInput
+                label="Password"
+                placeholder="Create a strong password"
+                required
+                {...form.getInputProps('password')}
+              />
+              {form.values.password && (
+                <Progress
+                  value={passwordStrength}
+                  color={strengthColor(passwordStrength)}
+                  size="xs"
+                  mt={4}
+                />
+              )}
+            </div>
+
+            <PasswordInput
+              label="Confirm Password"
+              placeholder="Confirm your password"
+              required
+              {...form.getInputProps('confirmPassword')}
+            />
+
+            <Button
+              type="submit"
+              fullWidth
+              loading={loading}
+              leftSection={<IconShieldCheck size={16} />}
+            >
+              Activate Account
+            </Button>
+          </Stack>
+        </form>
+      </Paper>
+    </Container>
+  );
+}

frontend/src/pages/auth/LoginPage.tsx

@@ -1,4 +1,4 @@
-import { useState } from 'react';
+import { useState, useEffect } from 'react';
 import {
   Center,
   Container,
@@ -10,19 +10,44 @@ import {
   Anchor,
   Stack,
   Alert,
+  Divider,
+  Group,
+  PinInput,
 } from '@mantine/core';
 import { useForm } from '@mantine/form';
-import { IconAlertCircle } from '@tabler/icons-react';
+import {
+  IconAlertCircle,
+  IconBrandGoogle,
+  IconBrandWindows,
+  IconFingerprint,
+  IconShieldLock,
+} from '@tabler/icons-react';
 import { useNavigate, Link } from 'react-router-dom';
+import { startAuthentication } from '@simplewebauthn/browser';
 import api from '../../services/api';
 import { useAuthStore } from '../../stores/authStore';
-import logoSrc from '../../assets/logo.svg';
+import { usePreferencesStore } from '../../stores/preferencesStore';
+import logoSrc from '../../assets/logo.png';
+
+type LoginState = 'credentials' | 'mfa';
 
 export function LoginPage() {
   const [loading, setLoading] = useState(false);
   const [error, setError] = useState('');
+  const [loginState, setLoginState] = useState<LoginState>('credentials');
+  const [mfaToken, setMfaToken] = useState('');
+  const [mfaCode, setMfaCode] = useState('');
+  const [useRecovery, setUseRecovery] = useState(false);
+  const [recoveryCode, setRecoveryCode] = useState('');
+  const [ssoProviders, setSsoProviders] = useState<{ google: boolean; azure: boolean }>({
+    google: false,
+    azure: false,
+  });
+  const [passkeySupported, setPasskeySupported] = useState(false);
+
   const navigate = useNavigate();
   const setAuth = useAuthStore((s) => s.setAuth);
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
 
   const form = useForm({
     initialValues: { email: '', password: '' },
@@ -32,20 +57,42 @@ export function LoginPage() {
     },
   });
 
+  // Fetch SSO providers & check passkey support on mount
+  useEffect(() => {
+    api
+      .get('/auth/sso/providers')
+      .then(({ data }) => setSsoProviders(data))
+      .catch(() => {});
+
+    if (
+      window.PublicKeyCredential &&
+      typeof window.PublicKeyCredential === 'function'
+    ) {
+      setPasskeySupported(true);
+    }
+  }, []);
+
+  const handleLoginSuccess = (data: any) => {
+    setAuth(data.accessToken, data.user, data.organizations);
+    if (data.user?.isSuperadmin && data.organizations.length === 0) {
+      navigate('/admin');
+    } else if (data.organizations.length >= 1) {
+      navigate('/select-org');
+    } else {
+      navigate('/');
+    }
+  };
+
   const handleSubmit = async (values: typeof form.values) => {
     setLoading(true);
     setError('');
     try {
       const { data } = await api.post('/auth/login', values);
-      setAuth(data.accessToken, data.user, data.organizations);
-      // Platform owner / superadmin with no orgs → admin panel
-      if (data.user?.isSuperadmin && data.organizations.length === 0) {
-        navigate('/admin');
-      } else if (data.organizations.length >= 1) {
-        // Always go through org selection to ensure correct JWT with orgSchema
-        navigate('/select-org');
+      if (data.mfaRequired) {
+        setMfaToken(data.mfaToken);
+        setLoginState('mfa');
       } else {
-        navigate('/');
+        handleLoginSuccess(data);
       }
     } catch (err: any) {
       setError(err.response?.data?.message || 'Login failed');
@@ -54,10 +101,197 @@ export function LoginPage() {
     }
   };
 
+  const handleMfaVerify = async () => {
+    setLoading(true);
+    setError('');
+    try {
+      const token = useRecovery ? recoveryCode : mfaCode;
+      const { data } = await api.post('/auth/mfa/verify', {
+        mfaToken,
+        token,
+        isRecoveryCode: useRecovery,
+      });
+      handleLoginSuccess(data);
+    } catch (err: any) {
+      setError(err.response?.data?.message || 'MFA verification failed');
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const handlePasskeyLogin = async () => {
+    setLoading(true);
+    setError('');
+    try {
+      // Get authentication options
+      const { data: options } = await api.post('/auth/passkeys/login-options', {
+        email: form.values.email || undefined,
+      });
+
+      // Trigger browser WebAuthn prompt
+      const credential = await startAuthentication({ optionsJSON: options });
+
+      // Verify with server
+      const { data } = await api.post('/auth/passkeys/login', {
+        response: credential,
+        challenge: options.challenge,
+      });
+      handleLoginSuccess(data);
+    } catch (err: any) {
+      if (err.name === 'NotAllowedError') {
+        setError('Passkey authentication was cancelled');
+      } else {
+        setError(err.response?.data?.message || err.message || 'Passkey login failed');
+      }
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const hasSso = ssoProviders.google || ssoProviders.azure;
+
+  // MFA verification screen
+  if (loginState === 'mfa') {
     return (
       <Container size={420} my={80}>
         <Center>
-        <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 60 }} />
+          <img
+            src={logoSrc}
+            alt="HOA LedgerIQ"
+            style={{
+              height: 60,
+              ...(isDark
+                ? {
+                    filter:
+                      'drop-shadow(0 0 1px rgba(255,255,255,0.8)) drop-shadow(0 0 2px rgba(255,255,255,0.4))',
+                  }
+                : {}),
+            }}
+          />
+        </Center>
+
+        <Paper withBorder shadow="md" p={30} mt={30} radius="md">
+          <Stack>
+            <Group gap="xs" justify="center">
+              <IconShieldLock size={24} />
+              <Text fw={600} size="lg">
+                Two-Factor Authentication
+              </Text>
+            </Group>
+
+            {error && (
+              <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light">
+                {error}
+              </Alert>
+            )}
+
+            {!useRecovery ? (
+              <>
+                <Text size="sm" c="dimmed" ta="center">
+                  Enter the 6-digit code from your authenticator app
+                </Text>
+                <Center>
+                  <PinInput
+                    length={6}
+                    type="number"
+                    value={mfaCode}
+                    onChange={setMfaCode}
+                    oneTimeCode
+                    autoFocus
+                    size="lg"
+                  />
+                </Center>
+                <Button
+                  fullWidth
+                  loading={loading}
+                  onClick={handleMfaVerify}
+                  disabled={mfaCode.length !== 6}
+                >
+                  Verify
+                </Button>
+                <Anchor
+                  size="sm"
+                  ta="center"
+                  onClick={() => {
+                    setUseRecovery(true);
+                    setError('');
+                  }}
+                  style={{ cursor: 'pointer' }}
+                >
+                  Use a recovery code instead
+                </Anchor>
+              </>
+            ) : (
+              <>
+                <Text size="sm" c="dimmed" ta="center">
+                  Enter one of your recovery codes
+                </Text>
+                <TextInput
+                  placeholder="xxxxxxxx"
+                  value={recoveryCode}
+                  onChange={(e) => setRecoveryCode(e.currentTarget.value)}
+                  autoFocus
+                  ff="monospace"
+                />
+                <Button
+                  fullWidth
+                  loading={loading}
+                  onClick={handleMfaVerify}
+                  disabled={!recoveryCode.trim()}
+                >
+                  Verify Recovery Code
+                </Button>
+                <Anchor
+                  size="sm"
+                  ta="center"
+                  onClick={() => {
+                    setUseRecovery(false);
+                    setError('');
+                  }}
+                  style={{ cursor: 'pointer' }}
+                >
+                  Use authenticator code instead
+                </Anchor>
+              </>
+            )}
+
+            <Anchor
+              size="sm"
+              ta="center"
+              onClick={() => {
+                setLoginState('credentials');
+                setMfaToken('');
+                setMfaCode('');
+                setRecoveryCode('');
+                setError('');
+              }}
+              style={{ cursor: 'pointer' }}
+            >
+              ← Back to login
+            </Anchor>
+          </Stack>
+        </Paper>
+      </Container>
+    );
+  }
+
+  // Main login form
+  return (
+    <Container size={420} my={80}>
+      <Center>
+        <img
+          src={logoSrc}
+          alt="HOA LedgerIQ"
+          style={{
+            height: 60,
+            ...(isDark
+              ? {
+                  filter:
+                    'drop-shadow(0 0 1px rgba(255,255,255,0.8)) drop-shadow(0 0 2px rgba(255,255,255,0.4))',
+                }
+              : {}),
+          }}
+        />
       </Center>
       <Text c="dimmed" size="sm" ta="center" mt={5}>
         Don&apos;t have an account?{' '}
@@ -91,6 +325,53 @@ export function LoginPage() {
             </Button>
           </Stack>
         </form>
+
+        {/* Passkey login */}
+        {passkeySupported && (
+          <>
+            <Divider label="or" labelPosition="center" my="md" />
+            <Button
+              variant="light"
+              fullWidth
+              leftSection={<IconFingerprint size={18} />}
+              onClick={handlePasskeyLogin}
+              loading={loading}
+            >
+              Sign in with Passkey
+            </Button>
+          </>
+        )}
+
+        {/* SSO providers */}
+        {hasSso && (
+          <>
+            <Divider label="or continue with" labelPosition="center" my="md" />
+            <Group grow>
+              {ssoProviders.google && (
+                <Button
+                  variant="default"
+                  leftSection={<IconBrandGoogle size={18} color="#4285F4" />}
+                  onClick={() => {
+                    window.location.href = '/api/auth/google';
+                  }}
+                >
+                  Google
+                </Button>
+              )}
+              {ssoProviders.azure && (
+                <Button
+                  variant="default"
+                  leftSection={<IconBrandWindows size={18} color="#0078D4" />}
+                  onClick={() => {
+                    window.location.href = '/api/auth/azure';
+                  }}
+                >
+                  Microsoft
+                </Button>
+              )}
+            </Group>
+          </>
+        )}
       </Paper>
     </Container>
   );

frontend/src/pages/auth/SelectOrgPage.tsx

@@ -120,11 +120,6 @@ export function SelectOrgPage() {
                   <Text fw={500}>{org.name}</Text>
                   <Group gap={4}>
                     <Badge size="sm" variant="light">{org.role}</Badge>
-                    {org.schemaName && (
-                      <Badge size="xs" variant="dot" color="gray">
-                        {org.schemaName}
-                      </Badge>
-                    )}
                   </Group>
                 </div>
               </Group>

frontend/src/pages/board-planning/AssessmentScenarioDetailPage.tsx

@@ -0,0 +1,264 @@
+import { useState } from 'react';
+import {
+  Title, Text, Stack, Group, Button, Table, Badge, Card, ActionIcon,
+  Loader, Center, Select, SimpleGrid, Tooltip,
+} from '@mantine/core';
+import {
+  IconPlus, IconArrowLeft, IconTrash, IconEdit,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useParams, useNavigate } from 'react-router-dom';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+import { AssessmentChangeForm } from './components/AssessmentChangeForm';
+import { ProjectionChart } from './components/ProjectionChart';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+
+const statusColors: Record<string, string> = {
+  draft: 'gray', active: 'blue', approved: 'green', archived: 'red',
+};
+
+const changeTypeLabels: Record<string, string> = {
+  dues_increase: 'Dues Increase',
+  dues_decrease: 'Dues Decrease',
+  special_assessment: 'Special Assessment',
+};
+
+const changeTypeColors: Record<string, string> = {
+  dues_increase: 'green',
+  dues_decrease: 'orange',
+  special_assessment: 'violet',
+};
+
+export function AssessmentScenarioDetailPage() {
+  const { id } = useParams<{ id: string }>();
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const [addOpen, setAddOpen] = useState(false);
+  const [editAsmt, setEditAsmt] = useState<any>(null);
+
+  const { data: scenario, isLoading } = useQuery({
+    queryKey: ['board-planning-scenario', id],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/scenarios/${id}`);
+      return data;
+    },
+  });
+
+  const { data: projection, isLoading: projLoading } = useQuery({
+    queryKey: ['board-planning-projection', id],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/scenarios/${id}/projection`);
+      return data;
+    },
+    enabled: !!id,
+  });
+
+  const addMutation = useMutation({
+    mutationFn: (dto: any) => api.post(`/board-planning/scenarios/${id}/assessments`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setAddOpen(false);
+      notifications.show({ message: 'Assessment change added', color: 'green' });
+    },
+  });
+
+  const updateMutation = useMutation({
+    mutationFn: ({ asmtId, ...dto }: any) => api.put(`/board-planning/assessments/${asmtId}`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setEditAsmt(null);
+      notifications.show({ message: 'Assessment change updated', color: 'green' });
+    },
+  });
+
+  const removeMutation = useMutation({
+    mutationFn: (asmtId: string) => api.delete(`/board-planning/assessments/${asmtId}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      notifications.show({ message: 'Assessment change removed', color: 'orange' });
+    },
+  });
+
+  const statusMutation = useMutation({
+    mutationFn: (status: string) => api.put(`/board-planning/scenarios/${id}`, { status }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+    },
+  });
+
+  if (isLoading) return <Center h={400}><Loader size="lg" /></Center>;
+  if (!scenario) return <Center h={400}><Text>Scenario not found</Text></Center>;
+
+  const assessments = scenario.assessments || [];
+
+  return (
+    <Stack>
+      {/* Header */}
+      <Group justify="space-between" align="flex-start">
+        <Group>
+          <ActionIcon variant="subtle" onClick={() => navigate('/board-planning/assessments')}>
+            <IconArrowLeft size={20} />
+          </ActionIcon>
+          <div>
+            <Group gap="xs">
+              <Title order={2}>{scenario.name}</Title>
+              <Badge color={statusColors[scenario.status]}>{scenario.status}</Badge>
+            </Group>
+            {scenario.description && <Text c="dimmed" size="sm">{scenario.description}</Text>}
+          </div>
+        </Group>
+        <Group>
+          <Select
+            size="xs"
+            value={scenario.status}
+            onChange={(v) => v && statusMutation.mutate(v)}
+            data={[
+              { value: 'draft', label: 'Draft' },
+              { value: 'active', label: 'Active' },
+              { value: 'approved', label: 'Approved' },
+            ]}
+          />
+          <Button size="sm" leftSection={<IconPlus size={16} />} onClick={() => setAddOpen(true)}>
+            Add Change
+          </Button>
+        </Group>
+      </Group>
+
+      {/* Summary Cards */}
+      {projection?.summary && (
+        <SimpleGrid cols={{ base: 1, sm: 2, lg: 4 }}>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>End Liquidity</Text>
+            <Text fw={700} size="xl" ff="monospace">{fmt(projection.summary.end_liquidity || 0)}</Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Period Change</Text>
+            <Text fw={700} size="xl" ff="monospace" c={projection.summary.period_change >= 0 ? 'green' : 'red'}>
+              {projection.summary.period_change >= 0 ? '+' : ''}{fmt(projection.summary.period_change || 0)}
+            </Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Min Liquidity</Text>
+            <Text fw={700} size="xl" ff="monospace" c={projection.summary.min_liquidity < 0 ? 'red' : undefined}>
+              {fmt(projection.summary.min_liquidity || 0)}
+            </Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Reserve Coverage</Text>
+            <Text fw={700} size="xl" ff="monospace">
+              {projection.summary.reserve_coverage_months > 0
+                ? `${projection.summary.reserve_coverage_months.toFixed(1)} mo`
+                : 'N/A'}
+            </Text>
+            {projection.summary.reserve_coverage_months <= 0 && (
+              <Text size="xs" c="dimmed">No planned capital projects</Text>
+            )}
+          </Card>
+        </SimpleGrid>
+      )}
+
+      {/* Assessment Changes Table */}
+      <Card withBorder p="lg">
+        <Title order={4} mb="md">Assessment Changes ({assessments.length})</Title>
+        {assessments.length > 0 ? (
+          <Table striped highlightOnHover>
+            <Table.Thead>
+              <Table.Tr>
+                <Table.Th>Label</Table.Th>
+                <Table.Th>Type</Table.Th>
+                <Table.Th>Target Fund</Table.Th>
+                <Table.Th ta="right">Change</Table.Th>
+                <Table.Th>Effective</Table.Th>
+                <Table.Th>End</Table.Th>
+                <Table.Th w={80}>Actions</Table.Th>
+              </Table.Tr>
+            </Table.Thead>
+            <Table.Tbody>
+              {assessments.map((a: any) => (
+                <Table.Tr key={a.id}>
+                  <Table.Td fw={500}>{a.label}</Table.Td>
+                  <Table.Td>
+                    <Badge size="sm" color={changeTypeColors[a.change_type] || 'gray'}>
+                      {changeTypeLabels[a.change_type] || a.change_type}
+                    </Badge>
+                  </Table.Td>
+                  <Table.Td>
+                    <Badge size="sm" variant="light">
+                      {a.target_fund}
+                    </Badge>
+                  </Table.Td>
+                  <Table.Td ta="right" ff="monospace">
+                    {a.change_type === 'special_assessment'
+                      ? `${fmt(parseFloat(a.special_per_unit) || 0)}/unit${(() => {
+                          const inst = parseInt(a.special_installments) || 1;
+                          if (inst === 1) return ', one-time';
+                          if (inst === 3) return ', quarterly';
+                          if (inst === 12) return ', annual';
+                          return `, ${inst} mo`;
+                        })()}`
+                      : a.percentage_change
+                        ? `${parseFloat(a.percentage_change).toFixed(1)}%`
+                        : a.flat_amount_change
+                          ? `${fmt(parseFloat(a.flat_amount_change))}/unit/mo`
+                          : '-'}
+                  </Table.Td>
+                  <Table.Td>{a.effective_date ? new Date(a.effective_date).toLocaleDateString() : '-'}</Table.Td>
+                  <Table.Td>{a.end_date ? new Date(a.end_date).toLocaleDateString() : 'Ongoing'}</Table.Td>
+                  <Table.Td>
+                    <Group gap={4} wrap="nowrap">
+                      <Tooltip label="Edit">
+                        <ActionIcon variant="subtle" color="blue" size="sm" onClick={() => setEditAsmt(a)}>
+                          <IconEdit size={16} />
+                        </ActionIcon>
+                      </Tooltip>
+                      <Tooltip label="Remove">
+                        <ActionIcon variant="subtle" color="red" size="sm" onClick={() => removeMutation.mutate(a.id)}>
+                          <IconTrash size={16} />
+                        </ActionIcon>
+                      </Tooltip>
+                    </Group>
+                  </Table.Td>
+                </Table.Tr>
+              ))}
+            </Table.Tbody>
+          </Table>
+        ) : (
+          <Text ta="center" c="dimmed" py="lg">
+            No assessment changes added yet. Click "Add Change" to model a dues increase or special assessment.
+          </Text>
+        )}
+      </Card>
+
+      {/* Projection Chart */}
+      {projection && (
+        <ProjectionChart
+          datapoints={projection.datapoints || []}
+          title="Assessment Impact Projection"
+          summary={projection.summary}
+        />
+      )}
+      {projLoading && <Center py="xl"><Loader /></Center>}
+
+      {/* Add/Edit Modal */}
+      <AssessmentChangeForm
+        opened={addOpen || !!editAsmt}
+        onClose={() => { setAddOpen(false); setEditAsmt(null); }}
+        onSubmit={(data) => {
+          if (editAsmt) {
+            updateMutation.mutate({ asmtId: editAsmt.id, ...data });
+          } else {
+            addMutation.mutate(data);
+          }
+        }}
+        initialData={editAsmt}
+        loading={addMutation.isPending || updateMutation.isPending}
+      />
+    </Stack>
+  );
+}

frontend/src/pages/board-planning/AssessmentScenariosPage.tsx

@@ -0,0 +1,128 @@
+import { useState } from 'react';
+import { Title, Text, Stack, Group, Button, SimpleGrid, Modal, TextInput, Textarea, Loader, Center } from '@mantine/core';
+import { IconPlus } from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useNavigate } from 'react-router-dom';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+import { ScenarioCard } from './components/ScenarioCard';
+
+export function AssessmentScenariosPage() {
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const [createOpen, setCreateOpen] = useState(false);
+  const [editScenario, setEditScenario] = useState<any>(null);
+  const [form, setForm] = useState({ name: '', description: '' });
+
+  const { data: scenarios, isLoading } = useQuery<any[]>({
+    queryKey: ['board-planning-scenarios', 'assessment'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/scenarios?type=assessment');
+      return data;
+    },
+  });
+
+  const createMutation = useMutation({
+    mutationFn: (dto: any) => api.post('/board-planning/scenarios', dto),
+    onSuccess: (res) => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      setCreateOpen(false);
+      setForm({ name: '', description: '' });
+      notifications.show({ message: 'Scenario created', color: 'green' });
+      navigate(`/board-planning/assessments/${res.data.id}`);
+    },
+  });
+
+  const updateMutation = useMutation({
+    mutationFn: ({ id, ...dto }: any) => api.put(`/board-planning/scenarios/${id}`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      setEditScenario(null);
+      notifications.show({ message: 'Scenario updated', color: 'green' });
+    },
+  });
+
+  const deleteMutation = useMutation({
+    mutationFn: (id: string) => api.delete(`/board-planning/scenarios/${id}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      notifications.show({ message: 'Scenario archived', color: 'orange' });
+    },
+  });
+
+  if (isLoading) return <Center h={400}><Loader size="lg" /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between" align="flex-start">
+        <div>
+          <Title order={2}>Assessment Scenarios</Title>
+          <Text c="dimmed" size="sm">
+            Model dues increases, special assessments, and their impact on cash flow and reserves
+          </Text>
+        </div>
+        <Button leftSection={<IconPlus size={16} />} onClick={() => setCreateOpen(true)}>
+          New Scenario
+        </Button>
+      </Group>
+
+      {scenarios && scenarios.length > 0 ? (
+        <SimpleGrid cols={{ base: 1, sm: 2, lg: 3 }}>
+          {scenarios.map((s) => (
+            <ScenarioCard
+              key={s.id}
+              scenario={s}
+              onClick={() => navigate(`/board-planning/assessments/${s.id}`)}
+              onEdit={() => { setEditScenario(s); setForm({ name: s.name, description: s.description || '' }); }}
+              onDelete={() => deleteMutation.mutate(s.id)}
+            />
+          ))}
+        </SimpleGrid>
+      ) : (
+        <Center py="xl">
+          <Stack align="center" gap="sm">
+            <Text c="dimmed">No assessment scenarios yet</Text>
+            <Text size="sm" c="dimmed" maw={400} ta="center">
+              Create a scenario to model dues increases, special assessments, and multi-year assessment planning.
+            </Text>
+          </Stack>
+        </Center>
+      )}
+
+      {/* Create Modal */}
+      <Modal opened={createOpen} onClose={() => setCreateOpen(false)} title="New Assessment Scenario">
+        <Stack>
+          <TextInput label="Name" required value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} placeholder="e.g. 5% Annual Increase" />
+          <Textarea label="Description" value={form.description} onChange={(e) => setForm({ ...form, description: e.target.value })} placeholder="Describe this assessment strategy..." />
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setCreateOpen(false)}>Cancel</Button>
+            <Button
+              onClick={() => createMutation.mutate({ name: form.name, description: form.description, scenarioType: 'assessment' })}
+              loading={createMutation.isPending}
+              disabled={!form.name}
+            >
+              Create Scenario
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+
+      {/* Edit Modal */}
+      <Modal opened={!!editScenario} onClose={() => setEditScenario(null)} title="Edit Scenario">
+        <Stack>
+          <TextInput label="Name" required value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} />
+          <Textarea label="Description" value={form.description} onChange={(e) => setForm({ ...form, description: e.target.value })} />
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setEditScenario(null)}>Cancel</Button>
+            <Button
+              onClick={() => updateMutation.mutate({ id: editScenario.id, name: form.name, description: form.description })}
+              loading={updateMutation.isPending}
+            >
+              Save Changes
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+    </Stack>
+  );
+}