Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Jennings Community Learning Center
990 • Fiscal year 2017 • EIN 41-1897642
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.25x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 9.0% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$1,424,422
Up $1,056,725 (+287%) from 2016
Net Assets
Down-$362,303
Down $133,230 (-58%) from 2016
Liabilities
Up$1,786,725
Up $1,189,955 (+199%) from 2016
Revenue And Expenses
Revenue
Up$1,185,208
Up $178,864 (+18%) from 2016
Expenses
Up$1,091,102
Up $9,553 (+0.9%) from 2016
Net Income
Up$94,106
Up $169,311 (+225%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- Mar 13, 2018
- Return Version
- 2016v3.0
- Gross Receipts
- $1,201,151
Mission and Program Overview
Mission
To provide excellent travel based learning experiences for minnesota high school students including those that might not otherwise have the chance due to limited access to opportunity or economic factors. Through powerful real world experiences students will enhance their knowledge base; increase academic success; gain understanding of global issues through cultural immersion; and strengthen personal confidence and interpersonal skills.
To provides learner-directed experiences and advisor relationships for success in school and life.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $164,909 | $161,282 | ▼ $3,627 |
| Accounts Receivable | $8,817 | $103,344 | ▲ $94,527 |
| Land, Buildings, and Equipment, Net | $34,845 | $29,635 | ▼ $5,210 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $34,845 | $29,635 | ▼ $5,210 |
| Prepaid Expenses and Deferred Charges | $2,705 | $7,468 | ▲ $4,763 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-263,918 | $-391,938 | ▼ $128,020 |
| Total Assets | $367,697 | $1,424,422 | ▲ $1,056,725 |
| Other Assets Total | $156,421 | $1,122,693 | ▲ $966,272 |
| Liabilities | |||
| Other Liabilities | $558,583 | $1,748,434 | ▲ $1,189,851 |
| Accounts Payable and Accrued Expenses | $38,187 | $38,291 | ▲ $104 |
| Total Liabilities | $596,770 | $1,786,725 | ▲ $1,189,955 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-229,073 | $-362,303 | ▼ $133,230 |
| Total Liabilities and Net Assets / Fund Balance | $367,697 | $1,424,422 | ▲ $1,056,725 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $29,635 | $151,230 | $180,865 |
| Other Assets Org | $1,122,693 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William Zimniewicz | School Director | FT | $86,591 | $19,922 | $106,513 |
| Val Honey | Board Member/teacher | FT | $37,252 | $25,862 | $63,114 |
| Sara Segar | Board Member/teacher-left 6/17 | FT | $42,375 | $10,578 | $52,953 |
| Andreas Jurewitsch | Board Member/teacher | FT | $18,333 | $1,714 | $20,047 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dr Wayne Jennings | Chair |
| Cailin Rogers | Board Member |
| Lori Crever | Board Member |
| Natasha Harwell | Board Member |
| R'ELLE ROBINSON | Board Member |
| Antisar Vickers | Board Member-left 7/16 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,186,987
- Program Service Revenue
- $74
- Investment Income
- $-2,506
- Other Revenue
- $653
- All Other Contributions
- $13,526
- Change in Net Assets
- $94,106
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,187,714
- Revenue Not Reported on Financial Statements
- $-2,506
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $-2,506
- Total Revenue per Audited Statements
- $1,187,714
- Total Revenue per Form 990
- $1,185,208
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $566,084 |
| Salaries, Compensation, and Employee Benefits | $525,018 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $158,718 | $106,593 | - | $265,311 |
| Occupancy | $175,394 | $7,090 | - | $182,484 |
| Other Salaries and Wages | $107,168 | $35,377 | - | $142,545 |
| Office Expenses | $76,841 | $19,127 | - | $95,968 |
| Fees for Services Accounting | - | $59,927 | - | $59,927 |
| Comp Disqual Persons | $53,729 | - | - | $53,729 |
| Fees for Services Other | $24,093 | $18,888 | - | $42,981 |
| Payroll Taxes | $28,307 | $12,451 | - | $40,758 |
| Travel | $37,878 | - | - | $37,878 |
| Insurance | $19,636 | - | - | $19,636 |
| Depreciation Depletion | $16,536 | $1,241 | - | $17,777 |
| Conferences and Meetings | $12,945 | $200 | - | $13,145 |
| Other Employee Benefits | $12,199 | $720 | - | $12,919 |
| All Other Expenses | $1,781 | $9,968 | - | $11,749 |
| Pension Plan Contributions | $7,308 | $2,448 | - | $9,756 |
| Other Expenses | $9,131 | $13,033 | - | $9,131 |
| Information Technology | $2,310 | - | - | $2,310 |
| Total Functional Expenses | $804,039 | $287,063 | $0 | $1,091,102 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,092,155 |
| Total Expenses per Form 990 | $1,091,102 |
| Expenses per Audited Statements | $1,073,325 |
| Expenses Not Reported on Form 990 | $18,830 |
| Expenses Not Reported on Financial Statements | $17,777 |
| Other Expense Adjustments | $17,777 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Pension Liability Payable | $1,702,652 |
| Deferred Pension Inflows | $36,485 |
| Compensated Absences Payable | $9,297 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“The directors are appointed by majority vote of parents/guardians of enrolled students and the employees of the school.”
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. This process was last conducted in 2017 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. Board decisions are documented in board meeting minutes. This process was last conducted in 2017 for all other positions.”
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.”
Filing and Contact Details
Filer
- Filer Name
- Jennings Community School
- EIN
- 41-1897642
- Phone
- 6516495403
- Address
- 2455 UNIVERSITY AVENUE WEST, ST PAUL, MN 55114
Signing Officer
- Name
- William Zimniewicz
- Title
- School Director
- Phone
- 6516495403
- Signed
- 2018-03-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- William Zimniewicz
- Formed
- 1998
- Legal Domicile
- Mn
- Voting Board Members
- 7
- Independent Board Members
- 5
- Employees
- 12
- Volunteers
- 10
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- Dennis Hoogeveen
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in pension liability -227,336.”
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.”
Financial Statement Notes
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Loss on disposal of capital assets -2,506.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capitalized expenses 15,073. Change in accrued compensation absences payable 3,757.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 17,777.”
Raw XML AppendixShowing 400 of 464 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 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. |
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| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 11820 |
| IRS990/GrossReceiptsAmt | 0 | 1201151 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1770 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2310 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2310 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19636 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19636 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 151230 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 34845 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 29635 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 180865 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 14326 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | JENNINGS COMMUNITY SCHOOL PROVIDES LEARNER-DIRECTED EXPERIENCES AND ADVISOR RELATIONSHIPS FOR SUCCESS IN SCHOOL AND LIFE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -229073 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -362303 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -2506 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -2506 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 153 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 153 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7090 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 175394 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 182484 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19127 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 76841 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 95968 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 156421 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1122693 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -227336 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 720 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 12199 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 12919 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPECIAL EDUCATION EXPEN |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND MEMBERSHIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | STAFF TUITION REIMBURSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13033 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 33260 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 24042 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2763 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9131 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33260 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24042 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15796 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9131 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 558583 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1748434 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 500 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 500 |
| IRS990/OtherRevenueTotalAmt | 0 | 500 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 35377 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 107168 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 142545 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12451 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 28307 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 40758 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 34845 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 29635 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2448 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7308 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 9756 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2705 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7468 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM ZIMNIEWICZ |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 74 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 74 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1005283 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 6 |
| IRS990/PYOtherExpensesAmt | 0 | 537123 |
| IRS990/PYOtherRevenueAmt | 0 | 840 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 215 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -75205 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 544426 |
| IRS990/PYTotalExpensesAmt | 0 | 1081549 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1006344 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 94106 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 74 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 29635 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 151230 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 180865 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 18830 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 17777 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1073325 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1122693 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 18830 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 17777 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1702652 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 36485 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 9297 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PENSION LIABILITY PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | COMPENSATED ABSENCES PAYABLE |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -2506 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -2506 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1187714 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LOSS ON DISPOSAL OF CAPITAL ASSETS -2,506. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CAPITALIZED EXPENSES 15,073. CHANGE IN ACCRUED COMPENSATION ABSENCES PAYABLE 3,757. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION EXPENSE 17,777. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 29635 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1122693 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1091102 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1748434 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1185208 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1187714 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1092155 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NONDISCRIMINATORY POLICY IS STATED ON THE SCHOOL'S APPLICATION AND REGISTRATION FORMS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE DIRECTORS ARE APPOINTED BY MAJORITY VOTE OF PARENTS/GUARDIANS OF ENROLLED STUDENTS AND THE EMPLOYEES OF THE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. THIS PROCESS WAS LAST CONDUCTED IN 2017 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. BOARD DECISIONS ARE DOCUMENTED IN BOARD MEETING MINUTES. THIS PROCESS WAS LAST CONDUCTED IN 2017 FOR ALL OTHER POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CHANGE IN PENSION LIABILITY -227,336. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 367697 |
| IRS990/TotalAssetsEOYAmt | 0 | 1424422 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 367697 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1424422 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1186987 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 287063 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 804039 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1091102 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 596770 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1786725 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,424,422
- Liabilities
- $1,786,725
- Net assets
- -$362,303
- Revenue
- $1,185,208
- Expenses
- $1,091,102
- Net income
- $94,106