In theory, boards of directors of nonprofit organizations are thought to be instrumental in their agencys effective functioning, and the available professional literature supports this perception. The boards supposed duties are usually listed for members and others in the form of impressively-worded declarations of intent. Board members are expected to help formulate the organizations mission statement, and provide a sense of direction. In an effort to ensure that their organization fulfils its mandate, board members are also expected to perform an array of internal and external functions designed to optimize the agencys operation.This study presents the results of interviews completed with key informants as well as reviews of pertinent documents addressing the following primary questions: (1) What activities are being performed by the boards of directors of the participating social service agencies; (2) In what ways are boards of directors accountable to the planning system and what mechanisms do the boards utilize in displaying that they are accountable to the planning system; (3) What impact does the relationship between the social service agencies and the planning system have on what boards are doing as well as on what they are capable of doing; and (4) What impact do the individual relations between the planning system, executive directors and boards of directors have on the types of activities performed by boards and what they are capable of performing.It is maintained that boards of directors have adopted a contingency or situational model of board functioning. By using this type of model boards are responding and adapting to decisions made by the planning system that impact on agency functioning.