If the members of the staff for a nonprofit are accountable to the Executive Director and the Executive Director is accountable to the board. Who is the board accountable to? You? If the members of the board are really serving as a guardian of the public’s interest then the accountability for the board goes to the general public. Too often the board is held as the highest authority, yet it is the collective will of the citizens that has the ultimate authority. We should never forget that those of us who serve are temporary guardians of the public’s trust. We are only empowered by the will of those we represent.