#capital-reserves

Capital Reserves

Build and maintain capital reserves for stability

September 2, 2026

Washington's Homeowner Recovery Program Is Live: How Contractors Should Reserve for Judgment Claims That No Longer Go Away

Since July 1, 2026, Washington homeowners can collect up to $25,000 of an unpaid contractor judgment from the state's Homeowner Recovery Program, after which L&I can pursue the contractor for reimbursement with interest on payment plans of up to 36 months. This guide explains the eligibility rules, the post-2024 bond levels of $30,000 general and $15,000 specialty, and how a residential contractor should log disputes, accrue probable losses under ASC 450, fund a separate cash reserve, and amortize a state repayment plan in a plain-text ledger.

mike

constructionsmall-businessrisk-management

August 16, 2026

How Much Cash Should Your Small Business Keep in Reserve? A Practical Emergency Fund Guide

The median small business holds just 27 days of cash buffer, and a quarter hold fewer than 13. This guide shows how to size a reserve at three to six months of essential fixed costs, where to hold it, how to fund it in four stages, and how to book it as an asset account so transfers never distort profit.

mike

emergency-fundcash-flowsmall-business

July 12, 2026

HOA Reserve Fund Accounting: How Boards Fix Underfunded Reserves

Roughly 70–75% of U.S. homeowners associations hold underfunded reserves, and about a third sit below 50% funded. This guide covers what state reserve laws actually require, how to read a percent-funded number, the bookkeeping mistakes that compound the gap, and a multi-year funding plan boards can adopt without shocking homeowners.

mike

real-estateproperty-managementcapital-reserves

July 10, 2026

Nonprofit Reserve Funds and Revenue Diversification: Surviving a Federal Grant Freeze

Since early 2025, roughly $425 billion in federal funding has been canceled, paused, or put under review, while 52% of nonprofits hold three months or less of operating cash. This guide covers building a 3–6 month unrestricted operating reserve, capping any single funder at 25–30% of revenue, and tracking both in books that answer concentration questions in minutes.

mike

nonprofitgrantscapital-reserves

July 10, 2026

Timeshare and Vacation Ownership Accounting: Maintenance Fees, Special Assessments, and Reserve Funding

Maintenance fees, special assessments, and reserve funds need separate ledgers — commingling them is why timeshare and vacation ownership resorts end up issuing surprise assessments averaging $1,800 or more per owner when reserves run dry.

mike

timesharereal-estateproperty-management

May 9, 2026

Series I Savings Bonds in 2026: An Inflation Hedge for Personal and Business Cash Reserves

At the May 2026 reset, Series I Savings Bonds pay a 4.26% composite rate — a 0.90% fixed rate locked for 30 years plus a 3.34% annualized inflation rate — with state-tax exemption and a $10,000-per-SSN annual cap. A practical guide to where I bonds fit in personal and small-business cash strategy, including LLC entity-account stacking, the 12-month lock and 5-year penalty, and the education-exclusion rules.

mike

i-bondsinflationtreasury-management

November 7, 2025

How to Build Capital Reserves: A Survival Guide for Small Businesses

Learn how to effectively build and maintain capital reserves for your small business, ensuring financial stability during uncertain times and unexpected costs.

mike

small-businessfinancecapital-reserves

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