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www.acteonline.org
A Guide for Board Members
Prepared by Paula Cozzi Goedert, Jenner & Bl=
ock
INTRODUCTION
Serving on the Board of Directors of an association or o=
ther
non-profit organization is a significant commitment. It entails important
responsibilities. Some of these responsibilities are imposed by state law;
others are the result of years of court decisions which have imposed various
“fiduciary duties” on
Directors.
- FIDUCIARY DUTIES
The ultimate authority for
managing the affairs of the organization is vested in the Board of Director=
s.
Because the law grants Directors such authority, the law also imposes on
Directors an obligation to act in the best interests of the organization. T=
he
law requires Directors to act:
=
1.&n=
bsp;
in good faith;
=
2.&n=
bsp;
with the care an ordinary prudent person in a like
position would exercise under similar circumstances; and<=
/p>
=
3.&n=
bsp;
in a m=
anner
the Director reasonably believes to be in the best interests of the
organization.
- DUTY OF CARE=
span>
The duty of care contains seve=
ral
elements. Its violation is the most frequent source of liability for Direct=
ors.
=
1.&n=
bsp;
Attendance
(a) Directors must attend Board
meetings. Court will have no sympathy for Directors who claim as a defense =
to
any legal action that they did not know of a particular issue or did not
participate in a particular action because of failure to attend Board meeti=
ngs.
(b) Directors who do not attend Board
meetings are nevertheless bound by actions taken at those meetings and will=
be
held responsible if any such actions are deemed negligent.
(c)
The act of failing to attend Board meetings may
itself be deemed to be negligent behavior. Board meetings should be missed =
only
for unavoidable emergencies. A Board member who repeatedly misses meetings
should consider resignation.
=
2.&n=
bsp;
Delegation vs. Abdication
(a) W=
hile the
Board of Directors makes the important policy decisions that guide and
determine the activities of the organization, it must rely on others to car=
ry
out the decisions. Such delegation is necessary and legal.
=
(b)
Boards also delegate their duties to committees and other outside parties, =
such
as accountants and attorneys.
(c) A Board must monitor those to whom it has deleg=
ated
authority to make sure such persons are acting responsibly.
(d)
Delegation does not relieve a Board of liability.=
- DUTY OF LOYALTY
By assuming office, the Direct=
or
commits allegiance to the organization and acknowledges that the best inter=
ests
of the organization must prevail over any individual interest of the Direct=
or,
the Director’s employer, and the Director’s family and associat=
es.
Actions and decisions of the Director, while he or she is serving as a
Director, must promote the organization’s purpose and well-being rath=
er
than any private interest.
=
&nb=
sp;
1. The duty of loyalty is transgressed when a Director uses his or h=
er
office to promote, advance or effectuate a transaction between the organiza=
tion
and such person or his
or=
span> her
relatives or associates, and that transaction is not substantively fair to =
the
organization.
=
&nb=
sp;
2. Full disclosure and
refraining from discussion and voting are required when a Director may be
influenced by a private interest.
D.&n=
bsp;
INFORMATION FLOW
The essence of the duty of car=
e is
the duty to be informed. Courts will not tolerate Directors who are not
sufficiently informed about the activities of their association. On the oth=
er
hand, courts will not generally second-guess decisions of Boards based on
thorough research and business judgment.
1. Directors must assu=
re
themselves that information and reporting systems exist in the organization
that are reasonably designed to provide to senior management and to the Boa=
rd
itself timely, accurate information, sufficient to allow management and the
Board to reach an informed judgment.
2. A Board’s dec=
isions
not only must be informed, but also be reasoned and deliberate.<=
/span>
=
(a)&=
nbsp;
Decisions should be made by the Board deliberately
and without due haste or pressure.
=
(b)&=
nbsp;
The Board should be as thoroughly and completely
prepared in its decision-making process as possible. Materials concerning
decisions should be sent out for review in advance and the Board should read
and understand those materials.
=
(c)&=
nbsp;
The Board members should be actively involved in
deliberation in the Board meeting. Written materials should be read, digest=
ed
and commented on by Board members.
=
(d)&=
nbsp;
Written records of Board preparation and delibera=
tion
should be maintained.
=
(e)&=
nbsp;
In the case of any major transaction, the Board
should review the basic documents and analysis by experts in connection with
the transaction.
=
(f)&=
nbsp;
Independent evaluations and appraisals, as necess=
ary,
should be prepared by experts and presented to the Board.=
- DUTIES OF OBEDIENCE<=
/o:p>
Directors have a duty to follow
the organization’s global governing documents (such as Articles of
Incorporation and Bylaws) to carry out the organization’s mission and=
to
ensure that funds are used for lawful purposes. Directors must also comply =
with
state and federal laws relating to the organization.
- FINANCIAL CONTROLS=
o:p>
One of the Board’s
responsibilities is to oversee the organization’s financial affairs,
including making sure that the organization has adequate internal accounting
systems and controls.
1. T=
he
Board should be responsible for approving the organization’s annual
budget.
2. Board members should expect the staff to p=
roduce
timely and adequate income and expense statements, balance sheets, and budg=
et
status reports.
3. T=
he
Board should employ independent accounting professionals and review the ann=
ual
report of such professionals.
- SAFEGUARDING ASSETS<=
/o:p>
The Board should oversee the
effective use of the resources of the organization. Internal policies shoul=
d be
adopted and large transactions reviewed to ensure that the organizationR=
17;s
assets are not misapplied or wasted.
1. The Board is not an insurer=
of
the adequate performance of the organization’s funds. There is no imp=
lied
guarantee by a Board that its investment decisions will be profitable. The
decisions must, however, be reasonable and defensible.
2. Directors are not expected =
or
legally required to be experts in investment matters. Retention and relianc=
e on
advisors with good reputations are considered the exercise of prudence.
3. Intangible assets, such as =
the
organization’s goodwill, must also be safeguarded by the Board. The B=
oard
should evaluate the organization’s&n=
bsp;
activities and proposed activities with the overriding goal of
protecting the organization’s brand.
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