2024-03-11T17:29:44-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-07-01 411897642 JENNINGS COMMUNITY SCHOOL JENN 6516495403 2455 UNIVERSITY AVENUE WEST ST PAUL MN 55114 KRISSY WRIGHT EXECUTIVE DIRECTOR 6516495403 2024-02-29 1 KRISSY WRIGHT 999009999 0 ANN NEIL P01817922 6123764500 2024-02-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KRISSY WRIGHT 2455 UNIVERSITY AVENUE WEST ST PAUL MN 55114 1257633 0 X WWW.JENNINGSCLC.ORG X 1998 MN PROVIDE LEARNER-DIRECTED EXPERIENCES & ADVISOR RELATIONSHIPS FOR SUCCESS IN SCHOOL & LIFE. 6 6 10 6 0 0 1302760 1256774 0 0 140 325 453 534 1303353 1257633 3600 0 0 0 660323 665983 0 0 0 639200 654756 1303123 1320739 230 -63106 1391425 1060900 1624346 1221927 -232921 -161027 X JENNINGS COMMUNITY SCHOOL PROVIDES LEARNER-DIRECTED EXPERIENCES AND ADVISOR RELATIONSHIPS FOR SUCCESS IN SCHOOL AND LIFE. 0 0 875822 0 0 JENNINGS COMMUNITY SCHOOL (JCS) HAS BEEN OPERATING FOR OVER A DECADE. FOUNDED ON INNOVATIVE AND STUDENT-CENTERED PRINCIPLES, STUDENTS AT JENNINGS LEARN THROUGH A VARIETY OF WAYS ALWAYS WITH THE UNDERSTANDING THAT ALL PEOPLE LEARN THINGS DIFFERENTLY. ALL STUDENTS HAVE DIFFERENT INTERESTS AND LIFE PATHS. SCHOOLS LIKE JENNINGS WORK TO CUSTOMIZE INDIVIDUAL PERSONAL LEARNING PLANS FOR ALL STUDENTS. THE SCHOOL IS ORGANIZED THROUGH THE USE OF ADVISORIES. TEACHERS TAKE ON THE ROLE OF AN ADVISOR. SIMPLY PUT, AN ADVISOR IS A FACILITATOR OF LEARNING, A MANAGER, AN ASSESSOR, A CHALLENGER, A COACH, AND A PLANNER. AN ADVISOR IS MORE OF A GENERALIST THAN, IN TRADITIONAL SCHOOLS, A TEACHER WHO INSTRUCTS OR LECTURES IN A CERTAIN SUBJECT AREA. STUDENTS AT JENNINGS ENGAGE IN A HOST OF LEARNING VENUES: SEMINARS/WORKSHOPS, SHORT COURSES, PROJECT-BASED LEARNING (PERHAPS THE CORNERSTONE OF THE ACADEMIC PROGRAM), ONLINE LEARNING, INDIVIDUALIZED INSTRUCTION, PEER TEACHING, SERVICE LEARNING, INTERNSHIPS, RESTORATIVE JUSTICE CIRCLES, COOPERATIVE LEARNING, AND, TRAVEL OPPORTUNITIES FOR WHICH JENNINGS IS PERHAPS BEST KNOWN. MOST STUDENTS ARE FROM ST. PAUL AND QUALIFY FOR FREE OR REDUCED LUNCH. THE SCHOOL'S POPULATION IS DIVERSE AND STUDENTS AND STAFF AFFIRM THAT IT IS A SAFE SCHOOL FOR MANY WHO HAVE HAD TROUBLES IN OTHER PLACES. 875822 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1 0 MN X DESIGNS FOR LEARNING 6516450200 2233 UNIVERSITY AVE W 450 SAINT PAUL MN 55114 ALICIA CHAVEZ-MENA DIRECTOR 40.00 X 46508 0 12874 JESSANY ROSE BOARD CHAIR 1.00 X X 0 0 0 KATHY ADAMS TREASURER 1.00 X X 0 0 0 RICH ALTERI SECRETARY 1.00 X X 0 0 0 CONNIE BLOOM DIRECTOR 1.00 X 0 0 0 SILAS COULTER DIRECTOR 1.00 X 0 0 0 MITCH JOHNSON DIRECTOR 1.00 X 0 0 0 KRISSY WRIGHT EXECUTIVE DIRECTOR 40.00 X 88175 0 32677 134683 0 45551 1 0 0 0 0 1254728 2046 1256774 325 325 MISCELLANEOUS REVENUE 611710 534 534 534 1257633 0 0 859 179178 179178 372478 252939 119539 27035 17166 9869 47604 32477 15127 39688 30206 9482 121919 22828 99091 107460 95171 12289 19013 9594 9419 21750 20821 929 54093 54093 8380 8380 17290 14721 2569 158850 10798 148052 24570 24570 REPAIRS AND MAINTANENCE 49402 49402 SPECIAL EDUCATION EXPEN 47763 47763 DUES, MEMBERSHIPS, LICE 13833 2784 11049 CAPITALIZED EXPENDITURE 2298 2298 8135 633 7502 1320739 875822 444917 0 526271 403344 196473 138835 9869 18644 258658 171022 45705 87636 613107 412441 1391425 1060900 236639 178333 34070 1387707 1009524 1624346 1221927 X -267756 -236839 34835 75812 0 0 -232921 -161027 1391425 1060900 X -63106 6087 128913 X X 0 1 X 1 0 X 258658 171022 87636 87636 DEFERRED PENSION OUTFLOWS 244090 LEASED ASSETS, NET OF AMORTIZATION 168351 412441 PENSION LIABILITY PAYABLE 669212 DEFERED PENSION INFLOWS 232138 LEASES PAYABLE 108174 1009524 1257633 0 1257633 0 1257633 1365008 203119 203119 1161889 158850 158850 1320739 PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITALIZED EXPENSES 52,729. CHANGE IN ACCRUED COMPENSATION ABSENCES PAYABLE 3,292. PAYMENTS ON LONG-TERM LEASES 147,098. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION AND AMORTIZATION EXPENSE 158,850. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS STATED ON THE SCHOOL'S APPLICATION AND REGISTRATION FORMS. THE NONDISCRIMINATORY POLICY IS ON THE SCHOOL'S WEBSITE BUT IS NOT LOCATED ON THE HOMEPAGE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. SCHEDULE E, PART I, LINE 7 THE NONDISCRIMINATORY POLICY IS STATED ON THE SCHOOL'S APPLICATION AND REGISTRATION FORMS. THE NONDISCRIMINATORY POLICY IS ON THE SCHOOL'S WEBSITE BUT IS NOT LOCATED ON THE HOMEPAGE. FORM 990, PART VI, SECTION A, LINE 8B MEETINGS OF COMMITTEES ARE NOT CONTEMPORANEOUSLY DOCUMENTED BECAUSE THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE SCHOOL DIRECTOR AND BOARD CHAIR REVIEW THE FORM 990 BEFORE IT IS SIGNED BY THE SCHOOL DIRECTOR AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS AND EMPLOYEES. BOARD MEMBERS ARE PROHIBITED FROM SERVING AS A BOARD MEMBER, EMPLOYEE OR AGENT OF A FOR-PROFIT ENTITY WITH WHOM THE SCHOOL CONTRACTS. BOARD MEMBERS WHO SERVE AS A BOARD MEMBER, EMPLOYEE OR AGENT OF A NON-PROFIT ENTITY MUST DISCLOSE ALL RELEVANT FACTS TO THE MINNESOTA DEPARTMENT OF EDUCATION WHO SHALL DETERMINE IF A CONFLICT EXISTS. ANY INDIVIDUAL WITH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST MAY NOT APPROVE OR RECOMMEND APPROVAL OF THE RELEVANT TRANSACTION OR CONTRACT AND MAY NOT DIRECTLY OR INDIRECTLY INFLUENCE THE TRANSACTION OR CONTRACT. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET. BUDGET APPROVAL IS DOCUMENTED IN MINUTES OF SCHOOL BOARD MEETINGS. THERE ARE FOUR INDEPENDENT MEMBERS OF THE JENNINGS SCHOOL BOARD WHO PARTICIPATE IN BUDGET REVIEW AND APPROVAL. EXTERNAL COMPENSATION SURVEYS ARE USED AS COMPARABILITY DATA. THIS PROCESS WAS LAST CONDUCTED IN 2019 FOR THE SCHOOL DIRECTOR, W. ZIMNIEWICZ. OTHER EMPLOYEE COMPENSATION IS DETERMINED UPON HIRE BY THE DIRECTOR AND BOARD CHAIR BASED ON THE PROSPECTIVE EMPLOYEE'S QUALIFICATIONS, THE SCHOOL'S NEEDS, SCHOOL BUDGET AND FINANCIAL SITUATION. THE BOARD CHAIR, WHO IS AN INDEPENDENT MEMBER, GENERALLY PARTICIPATES IN COMPENSATION DECISIONS AND THE BOARD APPROVES SALARIES AS PART OF THE ANNUAL SCHOOL BUDGET. EXTERNAL COMPENSATION SURVEYS ARE USED AS COMPARABILITY DATA. BOARD DECISIONS ARE DOCUMENTED IN BOARD MEETING MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY 128,913. FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING: THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.