The Board of Trustees in a local church, a group usually comprised of between four and eight adults, has several important responsibilities including tending to budgetary duties, developing new ministry outreaches, and maintaining church property. Church Boards are important governing bodies that wield heavy influences regarding the direction and focus of churches.
The Board of Trustees is responsible for defining the church's budget, recording the expenditures of the various ministries and periodically evaluating the budget. Though the ultimate decisions regarding the development of new ministries and outreaches for the church belong to the pastor, the Board plays a significant role in supporting ministries by holding each ministry accountable to its mission statement. Also, the Board is responsible for generating and overseeing the necessary funds for whatever endeavor the ministry steps into. Another role of the Board of Trustees is to decide what is done on and with church property. Decisions regarding whether outside groups are allowed to use the church facilities are left to the Board of Trustees in many churches. Again, regarding the financial responsibilities of the Board of Trustees, the Board is often responsible for making sure that the church is compliant to neighborhood zoning regulations and for the assessment of liability risks for insurance purposes.