Hawaii §414D-306

Financial statements for members

Statute:
Hawaii §414D-306 · Chapter NP (Hawaii Nonprofit Corporations Act (HRS Chapter 414D))
Topic:
Records & Disclosure · Financials
Applies to:
Nonprofit associations

On written demand a member gets the latest annual financial statements (balance sheet and operations). 514B-150's audit and 421J-7's financials overlay this for associations.

annual financial statements; written demand; gaap

📄 Read the official text at capitol.hawaii.gov →

How SoShiny helps with Financial statements for members

SoShiny gives every owner instant, permissioned access to the official records this statute requires — searchable, audit-logged, and exportable for state inspections. The records survive every board turnover because they live in one place, not in someone's inbox.

See the feature → Start free

Frequently asked

What does Hawaii §414D-306 require?
On written demand a member gets the latest annual financial statements (balance sheet and operations). 514B-150's audit and 421J-7's financials overlay this for associations.
Who does Hawaii §414D-306 apply to?
Hawaii §414D-306 applies to Nonprofit associations in Hawaii.
What happens if our nonprofit corporation doesn't comply with §414D-306?
Non-compliance can expose the association and individual directors to disputes in the governing forum for Hawaii community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
Where can I read the official text of Hawaii §414D-306?
The official text is published by the Hawaii State Legislature at capitol.hawaii.gov. The summary on this page is for plain-English reference only and is not legal advice.
How does SoShiny help with Financial statements for members?
SoShiny gives every owner instant, permissioned access to the official records this statute requires — searchable, audit-logged, and exportable for state inspections. The records survive every board turnover because they live in one place, not in someone's inbox. Learn more →

Not legal advice. This page is a plain-English summary of Hawaii §414D-306 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a Hawaii-licensed attorney. For the official statutory text, see the link above.

Free newsletter

Stay current on Hawaii association law.

Get the free quick-reference guide plus a heads-up when the statutes that govern your community change.

Free. Unsubscribe anytime with one click.

Don’t run your nonprofit corporation on spreadsheets.

Start your community free →