Church trustees are entrusted with the governance and oversight of the temporal and business matters of a congregation. The trustees oversee the legal and financial matters of the church, and therefore must be responsible and have experience with business and financial matters.
While each state has different regulations, generally church trustees serve as the legal and financial representatives of the congregation. The trustees maintain the legal documents and contracts of the church and as a group hold legal title for church property and resources. A church's board of trustees is responsible for the oversight of the physical property of the church, as well as matters of accounting.
Candidates for a church's board of trustees should have experience with managing large budgets and dealing with regulations and government red tape. Because trustees have final responsibility for the financial decisions of the congregation, trustees should feel comfortable disagreeing with the church's pastor and other executive leadership in matters of finance. The trustees are not an executive committee, and have no power to set church policy, but do maintain a responsibility to ensure that all of the financial, legal and governance matters of the congregation are carried out in accordance with local law and current church policy.