Officers. Nonprofit officers also play a critical role in implementing and carrying out the organization’s mission.  Officers are responsible to the nonprofit’s board of directors.  Officers carry out the board’s decision and directives, and are generally more involved in the day-to-day operations and business of the nonprofit.  Officers are also considered fiduciaries of the organization and generally owe the same fiduciary duties to the nonprofit organization as do board members.  It is important to note that a person exercising the functions of an officer is considered an officer under Minnesota law even if they do not have the accompanying title.