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Rutherford County Schools Foundation recognized as district School Support Organization

Rutherford County Board of Education · December 12, 2025
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Summary

The board recognized the newly formed Rutherford County Schools Foundation as a School Support Organization (SSO); staff noted the foundation has not yet received an IRS 501(c)(3) determination and will use district funds until that determination is received, subject to BOE financial policies.

The Rutherford County Board of Education voted Dec. 11 to recognize the Rutherford County Schools Foundation as a School Support Organization (SSO) intended to raise philanthropic funds for district teachers and students.

Wayne Blair and Sheila Bratton, both former board chairs, introduced the foundation and outlined its mission: "to provide resources and innovative support to Rutherford County Schools, securing funding beyond budget to bridge gaps, inspire creativity, and expand learning opportunities for our students and educators," Blair said. The presentation included a proposed 15‑member foundation board and donor recognition tiers.

Board staff and legal counsel noted the group has not yet received an IRS determination letter recognizing it as a 501(c)(3). Until the IRS determination is received, the foundation will use Rutherford County Schools district funds for its financial activities and be subject to the board's financial policies, presenters said. Approval was contingent on the foundation providing a detailed financial policy, a list of officers/titles, acknowledgement of training requirements and a written cooperative agreement with the board.

The board voted to recognize the foundation as an SSO, acknowledging conditions noted by staff. Board members praised the foundation’s leadership and emphasized transparency and fiscal controls before independent operation.

Next steps: Staff and the foundation will finalize required cooperative‑agreement documents, the foundation will pursue IRS determination, and the board will review the foundation’s financial policy and officers list before allowing separate district bank accounts and independent solicitation.