I recently read some interesting information on BoardSource (boardsource.org) about issues with non-profit organizations not using their boards to their fullest potential.As auditors, we see a wide variety of board member involvement. Some are very hands on, and, unfortunately, some exist in name only.

Common board member responsibilities include: 

- Attend all board and committee meetings and functions, such as special events.
- Be informed about the organization’s mission, services, policies, and programs.
- Serve on committees or task forces and offer to take on special assignments.
- Inform others about the organization.
- Suggest possible nominees to the board who can make significant contributions to the work of the board and the organization.
- Keep up-to-date on developments in the organization’s field.
- Assist the board in carrying out its fiduciary responsibilities, such as reviewing the organization’s financial statements.

Because non-profits have limited resources, board members can be very important to allowing the organization to achieve its goals.Board members not only provide oversight to an organization through their responsibilities listed above, they add necessary capital to the organization in many different forms, including intellectual, reputational, and social.

We’d like to hear your input on this issue. How do you use your board? Do you have any disengaged board members? Have you gotten to know your board members to assess their strengths and talents? Does everyone understand what is expected of them as a board member?

The article on BoardSource was pretty blunt, and I completely agree:An organization not using its board productively is missing out on opportunities.

Jessica Puckett, CPA, CFE