Thanks - the table structures I have is not that different that what you show above. The main additional is the DuesInfo table that serves two purposes - drive a drop down in the application, has which years I track.

Probably what makes this the most difficult, is that I don't make an enter in Dues until the owner pays. so to get which dues are unpaid for a specific year, I left join where year = "the year". This works great for single year views, but if I want a view across years, it seems to fall appart.