January 2026

supporting. That’s admirable, of course, but if you have a board that doesn’t recognize it is governing and making decisions for a corporation with assets and responsibilities, that can be a problem.” When talking to his nonprofit clients, he makes the boards understand that their duty is to support and allow the staff to lead the organization. “But sometimes I believe the board doesn’t have a grasp of what they are actually in charge of. I’ve been in situations where even seasoned executives and business owners on a board don’t fully get their role as the controlling body of the organization. For me, it comes down to getting the board well-equipped and then train them to run the organization like a corporation.” Embezzlement isn’t a regular issue faced by nonprofits, says Reese, but he frequently sees possible exposure. “My job is to provide legal services but also legal information, and to make certain my nonprofit clients are always thinking about what they should be doing.” g

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36 NorthBaybiz

January 2026

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