I would be careful with that. I have worked in non-profits for the past 35 years and most states have requirements for # of board members. Some also require that a treasurer be seated on the board in order to continue to operate. I would not assume that everything is OK because the annual report was accepted or because another group did it. The person processing the annual report is just an admin person and generally not someone tasked with "checking regulations." The state of KY requires a minimum of 3 board members and also requires a treasurer. We are a new nonprofit, just started in January, and what we have done is make the secretary and treasurer one position -- secretary/treasurer. Of course, we are very small and the duties required for both those jobs for us are minimal. For a larger group it might be very hard to have one person hold both jobs. And, of course, you need to update your bylaws with any changes that you make to ensure you are operating within your legal framework, but I'm sure you know that. I just searched and see that TN also requires a minimum of 3 directors: https://law.justia.com/codes/tennessee/2019/title-48/nonprofit-corporations/chapter-58/part-1/section-48-58-103/ .
I am a member of American Society of Association Executives which has chapters. Here is the Tennessee Group. They may be able to provide you with the correct/legal answer: https://www.tnsae.org/
I am also a member of the Kentucky Nonprofit Network. here is the Tennessee Group. They also may be able to help you: https://tnnonprofits.org/
I do certainly understand the line of thought though. Good luck to you.
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Karen Kirsch
Founder
Spayed and Aid
KY
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