Arizona is home to thousands of community associations, each serving as the backbone of its respective neighborhood. These HOAs/condos, comprised of dedicated volunteer boards, are viewed by courts, the IRS, and vendors as business enterprises. Their primary mission is to maintain, protect, preserve, and enhance the community’s assets—often valued in the millions of dollars. At the head of this enterprise is the board president, a role comparable to that of a CEO.     Read the article…………………………….