Sumner County Schools

School Support Organizations (SSO) are a valued resource and are much appreciated supporters of our schools. Volunteers with our School Support Organizations work hand in hand with our schools and are required to follow certain guidelines and policies defined in the Tennessee Code Annotated 49-2-603 and the Sumner County Board of Education Board Policy JHB, titled: School Support Organizations.

Organizations that support Tennessee schools, School Support Organizations (SSO), are required to register as nonprofits with the State of Tennessee and are subject to audits by the Sumner County Board of Education and the State Comptroller.

School Support Organizations may not operate as a SSO if they have not completed the proper paperwork to become an official SSO or if they do not remain in good standing or complete the required annual reports.
School Support Organizations must be approved to operate by the Principal of the school they are affiliated with and the Sumner County Board of Education. Under the law, The School Support Organization Financial Accountability Act of 2007 (SSOFAA), each school year, each SSO must provide documentation to the SCBE that they are a registered nonprofit in good standing (they are not required to become federally recognized 501(c)(3) organization); must document their goals and objectives; and must provide the names and contact information of their officers. In addition to the paperwork required to be submitted to the Sumner County Board of Education, all organizations are responsible for annual reports/forms that must be submitted to the State of Tennessee and the Internal Revenue Service. It is recommended that the SSO contact a CPA or attorney for assistance. At a minimum, the SSO should contact the State of Tennessee and the IRS for guidance on what annual paperwork is required. School representatives cannot act as a treasurer or bookkeeper for a school support organization, or be a signatory on the checks. A majority of the voting members or the board should not be composed of school representatives. At the end of the school year, groups must provide a statement of all income and expenses.

School support organizations must abide by the guidelines and policies from the SCBE to be able to use the school name, logo, or facilities to raise money. In addition, before scheduling a fundraiser, groups must get approval from the school principal and the Sumner County Board of Education. The SCBE may suspend or revoke the authorization of any school support organization for a failure to abide by the policies and procedures regarding school support organizations.

Available on this page are some materials and information for the School Support Organizations to review, follow to meet the requirements and comply with the policies that apply to all SSO in the state of Tennessee.
In addition, available on this page are the reports that are required to be submitted to the SCBE annually be every SSO and forms that each SSO are required to use when requesting permission to host a fundraiser.

Please contact the Internal Audit Department if you or representatives from your SSO have any questions.


All annual SSO paperwork is due no later than August 15th
Please send all paperwork to:
Sumner County Board of Education
Attn:  Internal Audit Department
695 E. Main St. Gallatin, TN 37066


Sumner County Schools is a collaborative culture of high performing students, teachers, and school communities.