JENNINGS COMMUNITY SCHOOL

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1998

Legal Domicile

Principal Officer

SCOTT TRYGGESETH

Tax Period

2024-07-01 to 2025-06-30

JENNINGS COMMUNITY SCHOOL, founded in 1998, is a community nonprofit in the Education sector that reported $1.4M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

JENNINGS COMMUNITY SCHOOL PROVIDES LEARNER-DIRECTED EXPERIENCES AND ADVISOR RELATIONSHIPS FOR SUCCESS IN SCHOOL AND LIFE.

Program Service Accomplishments

Program 1

Expenses: $1,292,484

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. ALLSTUDENTS 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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,377,765

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,377,765

Expense Breakdown

Grants Paid $0

Salaries & Benefits $770,436

Fundraising Expenses $0

Program Expenses $1,292,484

Other Expenses $665,656

TOTAL EXPENSES $1,436,092

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,377,765	$1,212,861	+0.1%
Expenses	$1,436,092	$1,376,787	+0.0%
Net Income	$-58,327	$-163,926	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$51,243

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHY ADAMS	BOARD MEMBER	1.00	Officer Director	$0	$0	$0
CONNIE BLOOM	BOARD MEMBER	1.00	Director	$0	$0	$0
MELISSA LARSON	BOARD MEMBER	1.00	Director	$0	$0	$0
ANDREW SLETTEN	BOARD MEMBER	45.00	Director	$18,623	$0	$18,623
ANDREA KRAUSE	INTERIM DIRECTOR	40.00	Director	$32,620	$0	$32,620

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,377,765	$1,436,092	$1,925,408	$-58,327
2024	$1,212,861	$1,376,787	$605,708	$-163,926
2023	$1,257,633	$1,320,739	$1,060,900	$-63,106
2022	$1,303,353	$1,303,123	$1,391,425	$230
2021	$1,404,164	$1,164,200	$1,047,603	$239,964
2020	$1,334,960	$1,334,679	$1,089,020	$281
2018	$1,167,218	$1,274,494	$1,012,852	$-107,276