President vs Board of Directors

our By-laws state that the President "has all of the duties & responsibilities of administering & manageing the Association" & details everything that I have seen in my professional organizations as listed under the Board of Directors. Is this common? Do the VP & Secretary have no responsibility? Our Bylaw have none. Our Secretary takes minutes(maybe out of habit)& the President adds intergretation; but there is no By-law assignment to the Secretary. Do most HOA have the Board of Directors having the responsibilities of administering & managing the Association? I would like to see some HOA bylaw for comparison if possible.

Do a Google search on "Homeowner associaton covenants" and you'll find quite a number that have posted their's to the internet. As for yours, you're right, most documents assign all responsibility to the board as a whole, and then specific duties to the Pres, Secretary and Treasurer (although many documents do not require that the Sec and Treas be elected directors, they can be appointed.) As for the VP, much like our governments, they rarely have anything specific to do, just stand-in for the Prez.

Joe

Not sure what state you are in, but my state has requirements for Non Profit Corp. and if your state requires it somewhere in the Declarations it should be noted that the Declarations are filed with the state as required. Such as Tennessee Nonrofit Corporation Act can be found in Tennessee Code Annotated, Sections 48-68-105. I printed the entire thing out and found that this was our Declarations but with more detailed information and outlining how HOA is to be ran. More like a itimized Declaration! As I found that most of what is written in the Declarations is becaused it is required by the state. In Tennessee a HOM is consider a Mutual Benefit Corporation and HOA have to be filed with the state here.

Thank you for the replies. Our bylaws do not address the fact that the President & Treasure will pay $100.00 less per quarter--it was just decided some years ago. As for the income tax filing, I was told that a letter was sent to the IRS stating that "our Non Profit Association paid no saleries & thus were not required to file a yearly return". Why would an Association be required to file a return with no expenses other than maintenance, repair, replacement?

BW: to answer your question: Why might a non profit be required to file a tax return when they pay no salaries, and only pay maintenance, expenses, etc...

Lots of reasons:
1) you file in order to DOCUMENT that you earned no taxable money, just like people who don't earn much from their work still file taxes, to legally own up to the amount they did earn.
2) A non-profit could not pay salaries, and only pay for maintenance, etc., and earn incredible profits. For example, say my monthly costs were $1200. My HOA monthly income was $1300. Not much difference, I would file taxes to show that we only "made" $1200 that year. But if my monthly income was $4500, then my non profit would be making a lot of profit. and you need to show the IRS where that goes.
3) similar to above, to prove to the IRS that you really are non-profit. they like to see the money accounted for, and have officers signatures on legal forms, for perjury charges and such.
4) because it is the law.