Snow removal is supposed to come out of either an operating account or general fund. Reserves are only for preplanned repairs and maintenance to capital projects: road repaving, new roofs, etc.
If the HOA finds that they do not have enough money to pay for everything, they are not allowed to dip into the Reserve fund, rather they have to either do cuts or have special assessments.
Sounds like you are in a quite a pickle. One, you can't sell to anybody who needs an approval for a mortgage. Two, your HOA is not pressing forward hard enough to either collect from delinquents or to force them out so paying members can join. Three, there is going to be a special assessment coming down the pike for everyone (and you), especially if they have to defend a lawsuit from you.
I feel for you. I really do. It was like that here in my HOA several years back. It was Hotel California: seller couldn't get out! We could not bring in enough money to pay for the operating expenses after our insurance rose due to a massive fire. Compound that with a large percentage (over 20%) of deadbeats and it was mess. We got through it by hiring a competent lawyer to pursue the deadbeats. It took time but we either got them to pay or we actually succeeded in foreclosing on their units. We accepted that we would never see money from some of the foreclosures (as we were not first in line to be paid). It was worth it in the end because the banks sold cheap to people who could pay. Now out of 200+ owners, we have less than 10 on the lists, of those maybe 3 or 4 are habitual (60+ days).
I don't think a lawyer will work for you. You are going to have to dig yourself out. I suggest running for the board again and helping them to square away there finances. Have them do a Capital Reserve Study, hire a lawyer to collect from delinquents, hire a competent Accountant (one would have seen this coming!), and start the belt tightening. In a couple years, things should be different!
Lastly and personally, find out what the general requirements are for mortgage approval in regards to the HOA finances. Once you see the HOA meet that level, you can sell!
Good Luck.