Jennings Community School

“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.”

“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.”

“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.”

“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.”

“The school makes its governing documents, conflict of interest policy and jennings community school 41-1897642 financial statements available to the public upon request.”

“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.”

“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.”

“The process has not changed from the prior year.”