2025-03-25T06:54:18-00:00 2024-06-30 753125446 THOMAS & COMPANY CPA PA 9710 STIRLING RD STE 101 COOPER CITY FL 33024 990 2023-07-01 411897642 JENNINGS COMMUNITY SCHOOL JENN 6516495403 2455 UNIVERSITY AVENUE WEST SAINT PAUL MN 55114 KRISSY WRIGHT EXECUTIVE DIRECTOR 6516495403 2025-03-25 true ROBY J THOMAS P02147175 9544357272 2025-03-25 2023 2025-03-06 01:10:19Z KRISSY WRIGHT 2455 UNIVERSITY AVENUE WEST SAINT PAUL MN 55114 1212861 false X WWW.JENNINGSCLC.ORG X 1998 MN JENNINGS COMMUNITY SCHOOL PROVIDES LEARNER-DIRECTED EXPERIENCES AND ADVISOR RELATIONSHIPS FOR SUCCESS IN SCHOOL AND LIFE. 5 5 11 0 1256774 1212657 0 325 204 534 0 1257633 1212861 0 0 665983 0 0 0 654756 1376787 1320739 1376787 -63106 -163926 1060900 605708 1221927 930661 -161027 -324953 X JENNINGS COMMUNITY SCHOOL PROVIDES LEARNER-DIRECTED EXPERIENCES AND ADVISOR RELATIONSHIPS FOR SUCCESS IN SCHOOL AND LIFE. false false 1376787 JENNINGS COMMUNITY SCHOOL JCS HAS BEEN OPERATING FOR OVER A DECADE. 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, 1376787 true false false false false false false false false false true false false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 11 true false false false false false false false false false false false false X 5 5 false false false false false false false true false false false false true true true false false true true false MN X DESIGNS FOR LEARNING 6516450200 2233 UNIVERSITY AVE W APT450 SAINT PAUL MN 55114 ALICIA MENA-CHAVEZ TEACHER MEMBER 040.00 X 48556 0 0 JESSANY ROSE BOARD CHAIR 001.00 X X 0 0 0 KATHY ADAMS TREASURER 001.00 X X 0 0 0 CONNIE BLOOM COMMUNITY MEMBER 001.00 X 0 0 0 MELISSA LARSON PARENT MEMBER 001.00 X 0 0 0 48556 false false false 1212657 1212657 204 204 1212861 204 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 1376787 1376787 0 1376787 1376787 0 0 403344 49380 138835 200798 18644 3807 391528 211349 87636 180179 412441 171544 1060900 605708 178333 144467 34070 1009524 786194 1221927 930661 X -236839 -482411 75812 157458 -161027 -324953 1060900 605708 -163926 X X false true X true false X false 391528 211349 180179 180179 Financial derivatives and other financial products Closely-held equity interests DEFERRED PENSION OUTFLOWS 151245 LEASED ASSETS, NET OF AMORTIZATION 20299 171544 Federal income taxes PENSION LIABILITY PAYABLE 574186 DEFERED PENSION INFLOWS 168988 LEASES PAYABLE 43020 786194 1212861 1212861 1212861 1376787 1376787 1376787 true true false true true true true false false false false false false false false true false false 6a THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. 7 THE NONDISCRIMINATORY POLICY IS STATED ON THE SCHOOLS APPLICATION AND REGISTRATION FORMS. THE NONDISCRIMINATORY POLICY IS ON THE SCHOOLS WEBSITE BUT IS NOT LOCATED ON THE HOMEPAGE. Form 990, Part III, Line 4A 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 SCHOOLS POPULATION IS DIVERSE AND STUDENTS AND STAFF AFFIRM THAT IT IS A SAFE SCHOOL FOR MANY WHO HAVE HAD TROUBLES IN OTHER PLACES. 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 SCHOOLS 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 DIRECTORS 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 EMPLOYEES QUALIFICATIONS, THE SCHOOLS 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 2023. Form 990, Part VI, Section C, Line 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND JENNINGS COMMUNITY SCHOOL 41-1897642 FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 1 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.