Ruling elders are usually laymen (and laywomen in some denominations) who are elected by the congregation and ordained to serve with the teaching elders, assuming responsibility for nurture and leadership of the congregation. Often, especially in larger congregations, the elders delegate the practicalities of buildings, finance, and temporal ministry to the needy in the congregation to a distinct group of officers (sometimes called deacons, which are ordained in some denominations). This group may variously be known as a "Deacon Board", "Board of Deacons" "Diaconate", or "Deacons' Court". These are sometimes known as "presbyters" to the full congregation.
In very large congregations, what do the elders delegate?
practicalities of buildings, finance, and temporal ministry