Legal Question in Intellectual Property in Massachusetts

The treasurer of our small condo association became very ill. I was asked to take the books to keep the association going. Not being a book keeper I was unsure how to do this. I'm an engineering technician by trade so I decided to use Excel, something I'm familiar with, to try to keep the books. At first, when I created the spreadsheet, I was not paid. After a while it was decided, according to the condo charter, that I could get paid to keep the books. My question is, who owns the copyright to the excel spreadsheet?

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