Auxiliary and Business Services (ABS), a 501 (c)3 non-profit public benefit corporation, is required to maintain and manage its activities according to best business practices. This requirement, and ABS's mission of managing and developing commercial operations for the benefit of the campus community, dictates the business structure, employee skills, and administrative oversight. The ultimate responsibility for ABS operations resides with the President of the University. The senior manager for ABS, the Executive Director, reports to the Vice President, Business and Finance. ABS Administration generates no direct revenue; therefore, Administration expenses are paid from Commercial Operations net income. The Board of Directors, as per the ABS Bylaws, shall not be less than five (5) nor more than ten (10). The Board membership includes one faculty member, one student member, and up to four community members. The Board meets at least twice during the year to conduct ABS business.