Church pastor mishandles money?

If you knew for a fact that a church pastor (of a 200 member, independent church) was mishandling funds by using church funds for personal use, not properly reporting to the IRS, etc. What would you do? There is no church finance commitee.... the church secretary, the pastor and an old deacon sloppily handle the money. Also does every church HAVE to be registered with and provide an account of money to the IRS ?