Board Officers

Your board of directors is ultimately responsible for the oversight of the organization; however, the board officers play key roles in driving the board’s activities.  It is important to make sure you have the appropriate individuals in each of these roles.

Chair

Obviously, the board chair plays the most significant role in leading the board but they also have a special relationship with the executive director.  This relationship requires regular communication and collaboration to be successful.  It is also important that they support each other in their key roles while at the same time understanding where their responsibilities start and end so as not to step on each other’s toes.  Other responsibilities of the board chair normally include:

• Oversees board and executive committee meetings
• Appoints committee chairs
• Assists in preparing board meeting agendas
• Assists with board member orientation
• Oversees the search for a new executive director
• Coordinates the executive director’s annual evaluation
• Works with the governance committee to recruit new board members
• Acts as an alternate spokesperson on behalf of the organization

Vice Chair

The vice chair performs the chair’s duties in their absence.  In addition, vice chair responsibilities normally include:

• Serves on the executive committee
• Carries out special assignments by the chair
• May be next in line for the chair position

Secretary

Secretary responsibilities normally include:

• Serves on the executive committee
• Takes board meeting minutes (or reviews minutes if a staff member takes minutes)
• Ensures the accuracy of all board records
• Provides notice of the board meetings

Treasurer

The treasurer does not normally need to be a CPA but they should have some knowledge of nonprofit financials since the oversight of the organization’s financials is their key role.  Other responsibilities normally include:

• Serves as finance committee chair
• Manages the board’s financial responsibilities with the finance committee
• Works with the executive director and accounting staff to ensure appropriate financial reports are made available timely to the board
• Presents the annual budget to the board for approval
• Meets with the auditor and reviews the annual audit

Some organizations have board members serve in each officer position as they work their way to chair – treasurer, secretary, vice chair and then chair.  Others have the vice chair serve as the next chair but don’t require the individual to serve as treasurer or secretary.  While other organizations don’t follow any specific pattern and elect all new officers each year.  However, your organization elects its officers, make sure there is a process in place to ensure that individuals with the proper background and experience serve in each of these key leadership positions.

Contributed by Carrie Minnich, MAcct, CPA | Partner | DWD CPAs & Advisors