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Percent Funded

Finance

A metric showing how close the HOA's actual reserve balance is to the ideal 'fully funded' amount.

Definition

Percent funded is the primary measure of reserve fund health. It is calculated by dividing the current reserve balance by the fully-funded threshold — the theoretical balance that would perfectly match the accumulated depreciation of all reserve components on hand. A community at 100% funded has reserves exactly equal to the proportion of useful life already consumed on all its assets. The Community Associations Institute (CAI) recommends maintaining at least 70% funded. Communities below 30% are considered severely underfunded and face high special-assessment risk. The figure appears in reserve study reports and is typically disclosed to buyers in states with mandatory reserve disclosure laws.

Why It Matters for HOA Boards

Percent funded is the single number that best summarizes reserve health. Buyers, lenders, and FHA/VA loan programs scrutinize it. A community below 50% funded should prompt careful due diligence before purchasing.

Frequently Asked Questions

What percent funded is considered good?
CAI recommends 70% or higher. Most real estate professionals consider below 50% a red flag. Below 30% is considered severely underfunded.

Related Terms

Related Tool

Reserve Fund Calculator

Use this free tool to calculate and analyze percent funded for your community.

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This page provides general information only — not legal or financial advice. HOA laws vary by state and community. Always consult your governing documents and an HOA attorney for guidance specific to your situation.