@TreasurerofSSAI 

"The first time I do a JE and debit the Reserve expense account (was just a type=bank, savings on the balance sheet, shown as income) to credit a Reserve equity account it will show a VERY inflated number, since it is many yrs of reserves. Do you have a suggestion?"

Are you saying that you have a 'Reserve Expense' bank account on your balance sheet that has many years of reserves?  Is this "bank" account in addition to the HOA's actual checking/savings account?  If so, how did that balance get there if the funds were also deposited into the HOA's actual bank account?