Corporation responsibilities

Church Officers’ Roles and Responsibilities

Article I – Overview

The officers of the Church Corporation shall consist of a President, Secretary, and Treasurer, as well as any other officers the Board of Directors may from time to time appoint. These officers are entrusted with ensuring the effective governance, legal compliance, and faithful stewardship of the Church’s mission and resources. All officers shall act in accordance with biblical principles, applicable laws, and the Church’s bylaws.

Article II – The President

1. Position Summary

The President is the principal executive officer of the Church Corporation. The President provides overall spiritual, administrative, and operational leadership, ensuring that the Church fulfills its mission and operates in compliance with its governing documents and applicable nonprofit laws.

2. Responsibilities

  • Leadership and Oversight
    • Serve as the chief officer of the Church Corporation, guiding the implementation of ministry goals and strategic vision.
    • Preside over all meetings of the Board of Directors and general membership.
    • Supervise the execution of all orders and resolutions of the Board.
  • Representation
    • Act as the official representative and spokesperson of the Church in all corporate and legal matters.
    • Sign, with the Secretary or Treasurer as needed, all official documents, deeds, contracts, and reports authorized by the Board.
  • Governance
    • Ensure consistent adherence to bylaws, policies, and legal obligations.
    • Provide direction and accountability for the performance of all officers, committees, and ministry leaders.
  • Spiritual and Organizational Integrity
    • Encourage a Christ-centered culture of service, accountability, and ethical behavior.
    • Support the Senior Pastor (if applicable) and ministry teams in advancing the Church’s mission.
  • Reporting
    • Present an annual “State of the Church” report to the congregation and Board summarizing achievements, ministry updates, and goals for the year ahead.

3. Accountability

The President reports to the Board of Directors and is accountable to both the Board and the congregation for ensuring the Church’s governance, transparency, and operational soundness.

Article III – The Secretary

1. Position Summary

The Secretary maintains accurate and comprehensive corporate records of the Church, ensuring that all official documents, minutes, and filings meet both internal and legal requirements.

2. Responsibilities

  • Records Management
    • Record and maintain minutes of all Board and congregational meetings.
    • Keep a register of members, officers, and committees.
    • Maintain corporate documents, including the Church’s Articles of Incorporation, bylaws, and state filings.
  • Correspondence and Notices
    • Issue official notices of meetings as required by bylaws or Board resolution.
    • Handle correspondence as directed by the President or Board.
  • Documentation and Filings
    • Work with the President and Treasurer to ensure timely filing of all required federal and state nonprofit reports.
    • Maintain secure archives (digital and/or physical) of the Church’s records.
  • Confidentiality
    • Maintain discretion and confidentiality regarding all sensitive church matters.

3. Accountability

The Secretary reports to the President and collaborates with the Board to ensure records and communications adhere to the Church’s governance standards.

Article IV – The Treasurer

1. Position Summary

The Treasurer is the chief financial officer responsible for stewardship of the Church’s financial resources. This role upholds financial transparency, fiscal responsibility, and compliance with nonprofit accounting standards.

2. Responsibilities

  • Financial Records
    • Maintain complete and accurate records of all financial transactions.
    • Oversee bank accounts, reconcile statements, and monitor cash flow.
  • Budgeting and Reporting
    • Prepare and present monthly financial statements to the Board.
    • Develop annual budgets in collaboration with the President and ministry leaders.
    • Present an annual financial report to the congregation.
  • Compliance
    • Ensure adherence to IRS requirements for 501(c)(3) organizations and file all necessary tax returns and reports.
    • Oversee annual internal or independent audits.
  • Internal Controls
    • Implement and uphold dual-signature verification and other financial safeguards.
    • Maintain donor confidentiality and ensure restricted funds are properly tracked and used.
  • Financial Oversight
    • Advise the Board on major expenditures, investments, and financial policies.

3. Accountability

The Treasurer reports to the President and the Board of Directors and works closely with the Finance Committee (if applicable).

Article V – General Provisions

  1. Officers shall perform all duties incident to their respective offices and such other duties as may be assigned by the Board.
  2. In case of absence, disability, or removal of any officer, the Board may appoint an acting officer to serve until a successor is duly elected.
  3. All officers shall uphold the Church’s mission, act in good faith, and comply with all federal, state, and local nonprofit regulations.