The Duty of Care, Loyalty and Obedience Required of All Board Members
Cynthia Gordon-Floyd, C.P.A., C.F.E., Contributing Writer
Our book of Doctrine and Discipline outlines the general roles and responsibilities of the established “Boards” within our denomination structure. It is important to note that the role of any board in a nonprofit organization is critical to the management, oversight, governance, and effectiveness of the organization. We have “Boards” with varying degrees of responsibility throughout our Zion from the local church Stewards, Trustees, Stewardesses, etc. to the Connectional level General Board and AME, Inc.’s Board of Trustees. All these boards have the same general responsibilities to the organization it directly serves: the duty of care, the duty of loyalty, and the duty of obedience.
The Duty of Care: Ensures the nonprofit makes efficient and effective use of all assets, including facility, those who serve in the organization, and that it performs its responsibilities with good will.
The Duty of Loyalty: Ensures that all activities of the organization advance the mission. It should avoid and expose conflicts of interest and make decisions that are solely in the best interest of the organization. (We should never lose sight that all nonprofit organizations are formed to serve the public good, not personal enrichment.)
The Duty of Obedience: Ensures that the nonprofit organization obeys applicable laws and regulations by first ensuring it carries out its own Doctrine and Discipline and all federal, state, and local laws that govern our activities which should not conflict with the bylaws of the organization. Romans chapter 13, verses 1-7 admonishes us to submit to governing authorities that have been established by God.
Are we confident that those at all levels of our church operating in these various roles understand and embrace the duties outlined above? In many instances, board members are subservient to those who placed them in their various roles and intentionally ignore the duties of their office and the overall wellbeing of their church and our Zion. Our clergy and many others have suffered major losses throughout our church history due to our unwillingness to carry out these oversight responsibilities and enforce the adherence to these responsibilities built into our Doctrine and Discipline. Are we prepared to step forward and stand for what is right and in the best interest of our church? Are we ready to do the hard work of looking in the mirror and making the difficult changes so desperately needed? Change is required.
Cynthia Gordon-Floyd is a certified public accountant and a certified fraud examiner. She is the founder of Willing Steward Ministries, LLC. Willing Steward Ministries (www.willingsteward.com) is a financial consulting and accounting firm for churches and other faith-based non-profits, specializing in Bible-focused financial practices, pastoral compensation issues, IRS compliance, and other financial needs specific to churches. Cynthia is a graduate of Lake Forest College and holds her MBA in Accounting from DePaul University. She teaches a certificate program in Church Financial Management at Turner Theological Seminary in Atlanta, Georgia.
