The minimum levels of involvement of boards are defined below.

Financial Management

1. Understanding and approving fiscal reports
2. Approving the annual budget
3. Monitoring the budget against actual fiscal performance
4. Overseeing the annual audit
5. Overseeing the management of investments
6. Complying with tax and corporate law.

Program

1. Ensuring programs are consistent with the mission
2. Approving all program plans annually
3. Evaluating programs
4. Monitoring program accomplishments.

Planning

1. Ensuring a vision of the future
2. Establishing the organization's guiding values
3. Adopting a mission statement that identifies the organization's beneficiaries,
   defines the general business the organization is in, and defines the end result
   sought from the organization's efforts
4. Adopting short term and long term goals
5. Monitoring the progress of the plan.

Financial Development

1. Contributing to the organization
2. Creating a development plan
3. Monitoring the plan.

Human Resource Management

1. Setting personnel policies
2. Determining the need for an executive
3. Developing the executive job description
4. Hiring and supervising the executive
5. Complying with all employment laws
6. Establishing an affirmative action plan
7. Monitoring the organization's compliance with laws and policies
8. Acting as a court of last resort
9. Acknowledging the executive as the head of the staff for the organization
   and the person who is responsible for hiring and supervising all employees.

Information Management

1. Determining what kind of information is needed
2. Determining who needs the information
3. Ensuring the organization can generate that kind of information
4. Using the information for planning, decision making, and oversight.

Marketing and Public Relations

1. Knowing the organization's markets
2. Knowing how well these markets are being reached and served
3. Linking your organization to external markets
4. Publishing an annual report.

Board Affairs

1. Assuring continuity through the nomination process
2. Defining itself through the bylaws
3. Evaluating board performance
4. Taking action to improve itself.