The governing body is a group of one or more individual who is authorized under the state law to make decisions on behalf of the organization and its shareholders.
For example, In a corporation, the board of directors is considered as a governing body; In the case of a Trust, the board of trustees is the governing body.
The organization must report the count of all the members with voting rights while filing their annual information return. The count of the members must be done and reported at the end of the organization's tax year.
Here's how to report every governing body members with voting rights while filing Form 990 in ExpressTaxExempt: