Small non-profits are usually all volunteer. The elected members of the organization are responsible by law for the fiduciary well being . Often times, people have no idea that when they serve on a board that they legally can be held responsible if theft has occurred and the policy and procedures were violated. They often do not know or never seen the Articles of Incorporation, By-laws, policy and procedures and fiscal manual. Anyone in charge or having access to accounts/money should be bonded. Make sure that the liability insurance is paid. Sometimes a small organization can get lucky and have a member who is a CPA who will donate their time to the books. The treasurer should not be the bookkeeper. 
How have I learned all this ? In our small town there has been a number of non-profits that have "died" or suffered great harm because of thieves. The former organization I spent 27 + year at had this happen to it after I retired. 
People on boards need to be aware of their roles.