The Accountable leadership Model

The board of trustees is the governing body that represents the interest of the patrons of a church.
Members of most trustee boards are elected by vote of the congregation. The board assumes
responsibilities as a whole as well as assigns specific duties to individual members.

Budgetary Duties

Trustee boards are typically in charge of budgetary matters within a church. The board defines a
budget and appropriations at the beginning of each year and develops a uniform system to accept
offerings and donations, pay bills and make purchases. All revenues and expenditures are
documented by the board and evaluated periodically during trustee meetings.

Ministry

Development of new ministries and outreach programs usually falls to the pastor or other church
clergy, although the board of trustees plays an important role in supporting these efforts. For
example, if a congregation member is interested in starting a Bible study program, he must first
ask the pastor and later, if the program requires financial backing, it may be discussed before the
board. To foster a cohesive environment, the board must understand the philosophy and
missionary goals of the church.

Property Maintenance

Another role of the trustee board is to maintain the building and property owned by the church. In
many cases, trustee boards make policy decisions regarding whether or not outside organizations
may rent and use space within the church. The trustee board may also be tasked with assessing
property insurance liability risks and ensuring that the church is in compliance with neighborhood
and zoning regulations.

Delegation

Most church trustee boards appoint officers from within. The highest officer is the president or
chairperson, who prepares the agenda and presides over each meeting. In some churches, the
president is given the legal authority to enter into contracts on the institution's behalf. The vice
president assumes the president's duties in his absence. The secretary provides clerical support
and keeps track of meeting minutes, and the treasurer prepares budgetary reports and ensures
financial accuracy.

8 Church Board Responsibilities4

FEBRUARY 18, 2015 BY PATRICIA 16 COMMENTS

One of the requirement of maintaining a nonprofit status is to have an oversight board.

Church boards are responsible for ensuring that the ministry fulfills its core mission.

This is done by developing strategy, monitoring performance and ensuring church financial
accountability.
Strong board governance makes certain a meaningful mission is implemented effectively.1

Effective boards have an impact on the long-term viability of the organization and have a vested
interest in how well the church implements the strategy of achieving its mission.

This is done by meeting on a regular basis while actively overseeing the key operational
functions – which are church budget oversight, top leader performance evaluation,
strategic performance management and legal compliance.

8 Church Board Responsibilities

1. Strategic Planning

The board is responsible for articulating the church’s core mission and developing a strategy and
plan to achieve it.

This is done by going through a formal strategic planning process which includes development of
a mission, vision and values statement as well as overseeing the development of operational goals
that map out steps for achieving the mission.

2. Managing Performance

The board is responsible for monitoring and holding leadership accountable for achieving business
results.

This is done by developing annual church goals and holding the top leaders responsible by
providing them with authoritative boundaries for achieving goals.

For example, the Executive Pastor should understand the boundaries of their authority for
making tactical decisions about the the day-to-day operations of the ministry.

3. Financial Oversight

The board is responsible for the organization’s responsible stewardship, financial accountability
and solvency.

This is done by approving and overseeing the annual church budget. This includes providing input
and direction into strategy and priority in spending as well as ensuring that the the strategy set-
forth has the financial resources for implementation.

This financial oversight includes identifying independent outside auditors to perform occasional
audits to ensure good business practices and compliance with state and federal laws.

4. Managing Compensation
 The board is responsible for chartering a
compensation committee that is responsible for benchmarking top church leader’s compensation,
making recommendations for pay and housing allowance and approving salaries of senior
leadership.

5. Ensure Legal Compliance

Church boards are responsible for adhering to laws that govern nonprofit organizations.

This includes the duties of care, loyalty and obedience which is the board’s responsibility to
participate in decision making and use good judgement, set aside personal interests to ensure the
organization’s interest are kept and ensures that the church stays true to its core mission by
complying with governing laws.

6. Monitor Conflict-of-Interest

The board is responsible for ensuring there are no conflicts-of-interest and puts policies and
systems in place to ensure full disclosure of any potential conflicts within the organization or the
board.

7. Maintain Supporting Documents and Board Records

The board is responsible for ensuring all board records are kept including board minutes, mission,
vision, values statement, church bylaws, articles of incorporation and any policies that govern the
board function.
8. Board Training

Strong boards ensure that new board members are provided the appropriate orientation and
training for their role.

This includes review of all corporate documents, job description and responsibilities as well as
understanding the legal requirements for board members. There are many church board training
options that can be found online.

Anyone who is chosen to be part of a church board should recognize the honor and incredible
responsibility that comes with that role. Having a good understanding of role responsibilities,
coupled with thorough training, is a great way to get a board member equipped to serve the
church.

Some other great book for your reading library are High-Impact Church Boards: How to Develop
Healthy, Intentional, and Empowered Church Leaders and Good Governance for Nonprofits:
Developing Principles and Policies for an Effective Board.

Role Player Functions

Ministry Board Members Outreach first then Care for One Another

Management Staff Equipping and Coordination

Leadership Pastor Vision, Direction, and Teaching

Governance Board Accountability and Support

Roles defined in detail

Management Leadership Governance

Is entrusted to the staff Is entrusted to the pastor Is entrusted to the board

Executes with excellence
Does things right
Contributes efficiency
Answers to the senior pastor
Translates vision to action
Links pastor to ministries
Operates within boundaries
Runs tactical operations
Meets frequently
Solves problems of today
Directs with excellence
Does the right things
Contributes effectiveness
Answers to the board
Translates mission to vision
Links staff to board
Enforces boundaries
Runs strategic operations
Meets with staff and board
Solves problems of tomorrow
Protects with excellence
Defines what is right
Contributes accountability
Answers to the church
Articulates mission
Links church to Owner
Establishes boundaries
Writes and monitors policy
Meets infrequently
Prioritizes the problems

The Board, as guided by the Senior Pastor, establishes the mission and vision of the church,
further sets the standards for the Pastor's authority and accountability, and provides support for
the Pastor. The Board is therefore part commissioner (sets rules), part umpire (enforces the
rules), part score-keeper (evaluates), and part cheerleader (supports). The Board is accountable
to Christ and members of the church.
A healthy board in this model:
governs the organization
governs through guiding principles that

- define the responsibility of the Sr. Pastor

- delegate authority to the Sr. Pastor
- require accountability from the Sr. Pastor
does not

- lead the organization (the Sr. Pastor does)

- manage the organization (the staff does)
rather than approve activities, the board

- formulates guiding principles

- monitors the performance of the Sr. Pastor