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Your question is more probably which law has been broken.

Read your governing documents to determine the legal status of your association: non-profit corporation or other. Then, under the laws of your state, you can pursue this claim legally.

First, however, you might want to confront the board in a public meeting with proof of your accusation, and ask for an explanation. Write a letter to the board enclosing the proof, and ask for an entry on the open board meeting agenda. Then, at the meeting request that the board vote on the accuracy of the information or otherwise define a process whereby the information is corrected or verified.

Finally, be certain that you are simply not mis-reading the annual financial statement.

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Q: Is it against the law for a POA Secretary Treasurer to deliberately provide false information in an annual POA Financial Statement?
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