There is little argument that the board has the responsibility for developing policy and setting the direction of the organization. Developing policy and direction entail determining the factors that are critical to the successful fulfillment of the mission. The work of the board is critical to and must precede the development of organizational strategies, since strategies are based on the mission. At times, there may be disagreement as to whether strategic planning (planning how to do things) is more operational and thus the responsibility of the executive director or whether it is the process that sets the direction and thus the responsibility of the board. However, because the strategic plan is dependent on the mission and developing or revamping the mission involves the board, the board needs to participate in the development of the organization's strategic plan.