Mergers and strategic alliances, two forms of strategic restructuring that are normally associated with the private sector, are becoming increasingly popular in the nonprofit sector. The board of directors is among the key stakeholders who generally have a role in the strategic restructuring process. This thesis takes an in-depth look at what the merger and strategic alliance process looks like for three recent cases in the Colorado Springs area, as well as what the board of director’s role was in those processes. Interviews were conducted with eleven board members, executives and staff members at AspenPointe, the Pikes Peak YMCA, former USO of the Pikes Peak Region, Partners in Housing, and the Myron Stratton Home. The findings show that the board has an integral and complex role in the nonprofit merger and strategic alliance process.