the integrated studies society of ontario (isso)_backgrounder 2006 exam cma

The Societies of Management Accountants of Alberta, Manitoba, New Brunswick, Newfoundland, Northwest Territories, Nova Scotia, Ontario,

Prince Edward Island, Saskatchewan and the Yukon, Certified Management Accountants Society of British Columbia, Ordre des comptables en management accrdits du Qubec

Sample 2006

Entrance Examination

Part 2

Backgrounder The background information relating to the Part 2 case (Backgrounder) is provided to candidates in advance of the Part 2 examination date. The Backgrounder contains information about both the company and the industry involved in the case. Candidates are expected to familiarize themselves with this information in preparation for the strategic analysis that will be required during Part 2 of the Entrance Examination.

Candidates should note that they will not be allowed to bring any written material, including the advance copy of this Backgrounder, into the examination centre. A new copy of this Backgrounder, together with additional information about the company, will be provided at the writing centre for Part 2 of the Entrance Examination.

Candidates are reminded that no outside research on the industry related to this case is required. Examination responses will be evaluated on the basis of the industry information provided in the Backgrounder and the question paper (Additional Information).

Copyright 2006 by The Society of Management Accountants of Canada. All rights reserved. This material, in whole or in part, may not be reproduced or transmitted without authorization.

Sample CMA Entrance Examination Part 2

The Integrated Studies Society of Ontario (ISSO) Backgrounder

Organizational History

Background

The Integrated Studies Society of Ontario (ISSO), incorporated in 1990 as The Christian Integrated Studies Society (CISS), is a charitable organization without share capital. It was the first integrated studies society to be incorporated in Canada and its initial mandate was as follows: To provide a system of education for children that would facilitate integrated learning and the development of all aspects of each child.

The fourteen founders of CISS consisted primarily of concerned Christian educators and parents who were discouraged with the general socio-ethical decline in the ethos of the public school system. They felt that a legitimate educational alternative was needed to provide parents with the option of sending their children to a school based on Judeo-Christian social and ethical values. In addition, the founders were committed to developing an educational environment that would provide a pleasant and effective learning experience for children.

The founders were the first members of the Society and made up the first board of governors of CISS. Over time, membership expanded. Anyone who served on the board of governors in the past or present, anyone who was not a student or related to a student but donated $25 or more to CISS in a given year, and anyone who made a lifetime gift of $1,000 or more qualified for membership in the Society. Every member in attendance at the annual general meeting had a vote.

1990 - 1991

To address concerns regarding the general environment, the board of governors set some guidelines for parental involvement in the school. Among other things, parents were expected to volunteer a measure of time to school needs and activities, support the school philosophy in the home, and attend parent-teacher interviews and parent information sessions.

With respect to the learning environment, the board investigated all curricula then available. In the end, it was decided to implement the Montessori Method (a specialized approach to education see Exhibit 1) in the preschool classes and to convert to an integrated studies curriculum (see Exhibit 2) being developed by a not-for-profit organization in British Columbia for the elementary grades. At that time, development of only the grade one curriculum had been completed. However, the board felt that this provided sufficient lead time since it was unlikely that elementary school operations would commence before 1996, at the earliest. If curriculum development did not progress as anticipated, the fallback position was to continue with the Montessori Method in the elementary grades.

1992 - 1997

In September 1992, CISS started its first school in Lotha, Ontario, a city of medium size near the Ontario-Quebec border. Lotha Montessori School, as it was named originally, consisted of one preschool Montessori class (Casa level) of eight children and was located in a rented public school classroom.

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Over the next few years, the school established a solid reputation as a Montessori preschool and moved almost every summer to accommodate growth. In 1996, Lotha Montessori School was able to lease the main floor of a public school declared surplus by the Lotha Public School Board in the west end of Lotha (hereinafter referred to as the West school). The board of CISS decided to introduce grade one to the schools program in September 1997, and committed itself to adding one grade per year so that a full elementary school program (grades one through six) would be in place by September 2002. CISS acquired the right to use the integrated studies curriculum for grades one and two from the British Columbia organization.

In September 1997, the Society opened a second Montessori preschool facility in Sarwin, a district in the east end of Lotha. This campus (hereinafter referred to as the Sarwin school), was housed in a rented public school classroom and attracted 18 children for its first class.

At the same time, the board decided to remove the word Christian from the name of the organization. This step was taken not because any change in approach was planned but because the Society and its schools, although based on Judeo-Christian ethics, did not provide any sectarian theological instruction and did not intend to limit enrolment on the basis of religious affiliation. In fact, many of the children attending the schools came from other religious or cultural backgrounds. Thus, although the term had described the founders well, it was inaccurate with respect to the activities of the Society itself. In addition, the misleading term might limit the number of enrolment enquiries. Therefore, effective September 1997, the Society became The Integrated Studies Society of Ontario (ISSO). The elementary school was named ISSO Elementary School (IES) to avoid confusion with the Montessori preschool.

1998 - 1999

In early 1998, ISSO was able to lease a four-room facility in Sarwin. This space was renovated with the help of many volunteers and was ready for an expanded preschool program in September of that year.

Also in 1998, ISSO was advised that the project to develop an integrated studies curriculum for elementary grades had been terminated by the British Columbia organization. Despite some positive classroom experiences with the three grades of material developed to date, interest in using the program did not seem to be broadly based.

This was not good news for the board of ISSO who now had to decide whether to continue with integrated studies or convert wholly to the Montessori system. Although the Montessori approach is excellent for independent learning, the board was committed strongly to the integrated studies concept and still wanted an elementary program of integrated modules that could parallel the public school curriculum. At issue was the fact that ISSO would have to develop its own curriculum, and this could prove to be too costly to be practical.

Further investigation revealed that ISSO would be able to secure a government grant to cover an estimated 75% of the cost of developing the integrated studies curriculum through grade six. As well, June Dupuis, the former head of the project in British Columbia, expressed interest in continuing the curriculum development process and a willingness to move to Lotha. Two ISSO governors indicated that they would be able to lend the Society some funds, if needed, on a medium-term basis. The decision was made to continue using integrated studies modules and to start internal curriculum development. The rights to the existing three years of curriculum were acquired from the British Columbia organization.

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At the end of the 1998-1999 school year, the other tenants of the West school moved out, leaving ISSO free to take over the rest of the building. That summer, June Dupuis, the former head of the curriculum project, was hired to lead ISSOs curriculum development and two researchers were hired to assist her. They were all located in one of the recently acquired classrooms at the West school. The government grant was confirmed and funding was obtained from the two ISSO governors.

In September 1999, ISSO opened a French-language Montessori preschool in Monbec, Quebec, a few kilometres east of Lotha. Since education is a provincial area of responsibility, the new school had to meet Quebecs requirements. Accordingly, the school was independently registered in the name of the head directress, Yolande Cimon, even though she reported to ISSOs board of governors. Initially, ISSOs principal oversaw the operations of both this school and the two Lotha schools.

Late in 1999, ISSO decided to acquire land and build a school in Sarwin with a view to adding lower elementary classes (grades one through three), one grade per year, beginning in September 2000. A modular design was used for the buiding to allow for future expansion, and preliminary drawings were obtained for the purpose of adding a gymnasium, science classrooms, and shop classes as well as additional classrooms at a future date.

2000 - 2003

The first module of the new Sarwin building was completed in time for the 2000-2001 school year at a cost of approximately $3 million, including the land. A mortgage was acquired to cover part of the cost of the new school.

Additional government grant funding was obtained for the development of integrated studies curriculum. In 2002, ISSO began to develop elementary level materials in French, using the English curriculum as a base, and the English materials for the intermediate grades (grades seven and eight).

In 2002, after due analysis, ISSO offered to purchase the building that it had occupied for several years in the west end of Lotha for $1.5 million. The offer was accepted and the transaction required ISSO to borrow a portion of the purchase price. A combined mortgage on the two Lotha properties was negotiated.

In anticipation of the opening of a grade one class at the Monbec location in September 2003, ISSO arranged for a separate society structure to be put in place: The Integrated Studies Association of Quebec (ISAQ). This new organization, with its own board of governors, acquired responsibility for the Monbec preschool at the beginning of the 2002-2003 school year. A separate management structure was created and ISSOs principal was relieved of all responsibilities pertaining to the Monbec school.

From 2000 to 2003, ISSO provided assistance to educational groups in Alberta and British Columbia that were interested in incorporating integrated studies societies in those provinces. By this time, ISSO had amassed a fair amount of practical information with respect to the organizing of independent schools in Ontario, Quebec, British Columbia, and Alberta.

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The Canadian Integrated Studies Association (CISA)

In 2003, the ISSO board of governors decided that new arrangements were needed to deal with the increasing number of integrated studies organizations springing up across the country. ISSO had not yet been approached to provide materials, but its board and staff members were spending a considerable amount of time providing assistance to fledgling groups. Consequently, the board of governors applied federally to incorporate a national organization that, it hoped, would eventually become an umbrella group for all Canadian independent schools focused on integrated studies.

The Canadian Integrated Studies Association (CISA) was incorporated under Part II of the Canada Corporations Act as a corporation without share capital. Currently, the head office address is that of ISSOs West school and the board of directors consists of the principal of ISSOs schools together with the chair and vice-chair of ISSOs board of governors.

Industry Background

It is commonly thought that independent schools represent an intrusion on the public school system. However, this is the result of a misunderstanding. It is an historical fact that independent schools predate the introduction of public education.

The first independent schools were established to educate the children of concerned parents at a time when public authorities had not yet adopted the challenge of providing universal education. Unfortunately, this meant that only those who could afford to pay could obtain an education for their children, and some of those parents did so with great difficulty. Thus, when independent schools were first established in Canada over 200 hundred years ago, they were few in number and limited in variety. They catered to a very small segment of society and entrance criteria were rigid.

Today there are over 1,500 independent schools across Canada. Although some have restricted enrolment based on gender or religious affiliation, a wide variety of schools in each province is now accessible to a broad cross-section of society. Programs do not cater solely to the academically elite. Various independent schools offer specialized programs in areas such as university preparation, French immersion and foreign languages, performing arts, high-level athletics, environmental studies, computer technology, business training, and special education for physically challenged or gifted learners. In addition, tuition varies widely and many schools with higher fees offer substantial financial assistance programs. As a result, independent schools are now affordable for families with a wide range of incomes, although parents may need to rearrange their spending priorities.

In an independent school, children are educated within a parent-controlled environment. The school may have a particular academic emphasis, a special needs focus, a pedagogical philosophy (e.g. Waldorf, Montessori, etc.), or a faith orientation that is compatible with the value system of the parents. This type of grassroots governance is essential to an independent school.

The word independent means that the school operates under a different mandate than that of a government-operated public school. An independent school is created when a group of citizens with similar educational goals apply to a provincial Ministry of Education for approval to operate a school. The school is incorporated under the appropriate provincial legislation and, in most jurisdictions, receives its authority to operate from the Minister of Education.

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An independent school is run by a board of governors that is chosen, by election in most cases, from among the membership of the organizing society. This board is accountable to the membership and to the incorporating authority for the operation of the school. Often, the board creates subcommittees to assist in maintaining the facility, overseeing finances and fundraising, supervising programs and staff, and organizing other volunteer activities necessary to the operation of the school.

Growth in the number of independent schools and their enrolment figures has been significant, if not consistent, over the past 30 years or so. As an illustration, data for British Columbia is provided in Exhibit 3. Of particular note is the increase in the percentage of students attending independent schools over the same period. Exhibit 4 provides historical data regarding the number of Canadian school-age children in 1991, 1996, and 2001.

Since education is a provincial responsibility, there are significant differences across Canada both in the funding of independent schools and in the rules governing their operation. Provincial funding varies from being substantial in the province of Quebec, to significant in Alberta and British Columbia, to non-existent in several provinces, including Ontario. Although it would be reasonable to expect a greater enrolment in independent schools where significant government tuition assistance is available, there is no evidence to support this hypothesis. In fact, enrolment in independent schools as a proportion of the total school enrolment has grown more rapidly over the past decade in Ontario, where no funding assistance is provided, than in British Columbia and Alberta, where the provincial governments provided partial funding.

ISSO Management Structure

The organizational structure of ISSO (see Exhibit 5) exists primarily for the purpose of maintaining accountability. As CEO and Principal, Myra Homes is responsible for operations and, as a rule, is the only staff member that reports to the board of governors. The board functions primarily as a support group for the principal, who is also perceived to be the primary founder of the schools.

The board meets monthly, except during July and August, and more often if a special need arises. Homes frequently asks the financial administrator to attend board meetings at which major financial discussions will occur, and June Dupuis when there is likely to be a discussion regarding curriculum development. On rare occasions, other staff members attend board meetings, but always at the request of Homes.

The board of governors has several standing committees. At the present time, the active committees are Finance, Human Resources, Long-Range Planning, and Curriculum Development. In the past, when needed, there has been an Education Committee, a Building Committee, and a Fundraising Committee. These committees are made up mainly of board members and the principal (ex officio). However, the board can appoint other members to these committees as desired and the Human Resources Committee includes a staff representative from each school.

The Finance Committee meets monthly, during the week before the board meeting. Financial control is exercised primarily through the use of a budget and the treasurer presents a financial report at each board meeting.

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Annual general meetings precede the regular November board meetings and usually last about 30 minutes. ISSO members number more than 100, but it is rare for anyone who is neither a current governor nor an employee of ISSO to attend the annual meetings.

Board of Governors 2003

ISSOs bylaws require that there be no less than six and no more than sixteen governors, and that at least two-thirds of these be individuals at arms length from (i.e. unrelated to) any child in the school. Governors are elected for three-year terms and can serve a maximum of six consecutive years, or nine consecutive years if at least one year is served as Chair. ISSO currently operates with ten board members, three of whom are parents.

Currently, Sylvie Riel is Chair of the Board. She has served three years as a governor and was elected Vice-Chair in 2002 and Chair in 2003. Riel is a retired social worker who is bilingual and holds a B.A. in psychology and an M.S.W. degree. She is 61 years old and is very enthusiastic about the development of integrated studies.

Mark Pillar, Vice-Chair, is an engineer. He was one of the original governors and, in 1996,was Chair of the Board. He served for six years, resigned to make room on the board for new members, and recently was re-elected. Pillar has seen ISSO operations grow from a single preschool class of eight students to the current size of more than six hundred students, exceeding his original expectations. He returned to the board to help realize the Societys original vision of establishing an integrated studies program from kindergarten to grade twelve. He is 62 years old.

Peter Chow, 48 years old, is Secretary of the Board and a practising lawyer. He has served on the board for eight years, two of which as Chair, and has provided some very helpful legal advice. The 2003-2004 school year will be Chows last as a governor, because he will have served for the maximum time allowed (nine consecutive years).

Daphne Mays, Treasurer, is 74 years old. She was the volunteer bookkeeper for the first several years of ISSOs existence. Mays has a banking background and is a strong supporter of the Society. However, because her health has not been very good lately, she is planning to retire from the board next spring.

Paul Brooks is an economist employed by the Canadian government. Brooks is 50 years old and supports the concept of public education. However, he was eager to assess the effectiveness of ISSOs integrated studies curriculum in comparison with that of the single-subject approach used in the public system. He is now a solid supporter of the integrated studies concept and would like to see it widely applied in public education. He is in his third year of service as a member of the board.

Chris Charlebois is a certified high school teacher employed by the Lotha Public School Board as an academic counsellor. She is married, 43 years old, and the mother of three teenagers. Charlebois is a recent addition to the board of governors and has a particular interest in the way in which the integrated studies approach could help certain types of academically challenged students.

Louise Dollar, 28 years old, is an assistant prosecutor in the county court system. She joined the board only recently. A licensed attorney, she was recruited by Chow as his eventual replacement. Dollar also holds a masters degree in education and, being the product of both a

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Montessori preschool and a private grade and high school, is interested in ISSOs educational objectives.

Wendy Hill, together with her husband, George Young, has three children in the West school. Hill, who has an M.B.A, is a federal civil servant who works in the human resources field and has previous experience in marketing. She has served two years on the board and is 37 years old.

Tony Sofa , 32 years old, has a son attending the Sarwin school. Sofa is a successful software consultant and holds postgraduate degrees in computer science and business. He is in his second year as a governor and has been immensely helpful in updating the schools to the age of wireless communication.

Lily Yu is the mother of two children in the West school. She and her husband, Ken, have been very active in the parents association there. At one time, Yu was a member of the parent fundraising committee. She is on a leave of absence from Lotha University, where she is a professor in the School of Journalism. Yu is 36 years old and is in her fourth year of service on the board.

Management Team - 2003

Myra Homes, CEO and Principal, is 61 years old. She was one of the founders of the Society and originally filled the role of principal as a volunteer. Homes is a qualified public school teacher and holds both a bachelors and a masters degree in education. Although she has had no formal Montessori training, she was the president of a Montessori school (toddler to grade twelve) in Lotha prior to becoming involved with the Society. She is also a talented pianist, a skill that has been useful in fulfilling her role as Principal.

Reporting to Homes are June Dupuis, Manager, Curriculum Development; Maria Rizzo, Executive Assistant to the Principal; and Gordon Ray, Financial Administrator. Reporting to Rizzo are Sonia Jack, Office Administrator, and Isabel Boucher, Sarwin School Administrator.

Rizzo, 52 years old, is very organized, competent, and respected by both teachers and other administrators. She has 24 years of business experience, was recommended highly, and has been at ISSO for four years. As Homes assistant, Rizzo deals not only with Jack and Boucher but also with the building superintendents and kitchen employees at both schools. In addition, she provides support for the various board committees. Sometimes, in her efforts to be efficient, she is a little curt with telephone callers. Occasionally, this has resulted in prospective parents receiving a poor first impression.

Gordon Ray is 68 years old and currently has two grandchildren attending the West school. It was through his background in banking that he came to know Daphne Mays, the treasurer of the board. Ray took early retirement and volunteered to help ISSO by assuming the accounting duties when Mays decided the work had become too much for her. As the job grew from one day per week to three days per week, ISSO began to pay Ray a small salary.

Sonia Jack is 48 years old and lives within walking distance of the West school. Seven years ago, she was hired on a part-time basis, on the recommendation of a former ISSO governor, to help with telephone calls and paperwork. Her job has expanded along with the school so that, now, she also looks after purchasing, insurance, and internal communications. In addition, she provides support to parent committees.

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Isabel Boucher, 34 years old, is a recent addition to the management team. After spending some time caring for her two young children at home, she is now returning to the workforce. She has a college certificate in office administration and previously worked in the office of a public high school. Boucher works from 9:00 a.m. until 2:00 p.m., Monday, Tuesday, Thursday, and Friday, and appears to be very much appreciated by the staff at the Sarwin campus.

Staff

Staffing at ISSO for the 2002-2003 school year is summarized in Table 1 below. Exhibit 6 provides a breakdown of the teaching staff by school and grade, as well as enrolment statistics.

Table 1 Staffing for 2002-2003

Functional Area Number of Staff Principal 1 Office personnel 4 Kitchen 3 Facilities maintenance 3 Curriculum development 3 Teachers and assistants (equivalent full-time) 54

Total 68 At both schools, there has been little staff turnover. The vast majority of teachers stay at ISSO because they enjoy using the integrated instruction modules and value the general sense of community. The teachers are also well-liked by the parents and children. Occasionally, ISSO has difficulty finding enough teachers to keep pace with its growth.

ISSO also hires part-time employees for its supplementary daycare program. This service is provided at a modest extra cost for those parents who wish to use it. These part-time staff members are paid by the hour and are not eligible for employee benefits.

Operations

Overview

Both ISSO schools offer a supplementary daycare program, licensed by the municipality. Under the terms of the licence, the staffing requirement is determined by the number of children present at any given time. Since ISSO permits parents to take advantage of the daycare program on a day-at-a-time basis, with one weeks notice, the number of needed daycare staff fluctuates from day to day.

Montessori preschool classes (toddler to age five) are offered at both schools. Generally, the classrooms follow the recommended Montessori model as closely as is practical. Classes are made up of 24 children aged three to five, each classroom has a directress and an assistant directress, and approved Montessori equipment is used. The specially designed equipment is quite expensive, costing about $10,000 per Montessori classroom, and must be ordered from Europe with substantial lead time. However, the equipment is fairly rugged, made to withstand child usage, and has a useful life of at least ten years, subject to loss and damage.

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At the grade school level, ISSO has tried to carry forward some of the Montessori concepts but uses its own integrated studies curriculum. Thus, lower elementary classrooms contain children aged 6 to 8, and upper elementary classrooms contain children aged 9 to 11. A strict limit of 24 children is not imposed but an attempt is made to use this as an optimum class size. There are not always two teachers present in each classroom, although ISSOs staff-to-student ratio is higher than that of public school boards. In terms of the learning units in each integrated studies module, there is a greater focus on specific grades than there is in Montessori schools.

Physical education is a regular part of the program at both schools. Although the Sarwin school does not have its own gymnasium, arrangements have been made to ensure that the children are able to benefit from a sound physical education program.

As of the 2002-2003 school year, the West school offers grades one to six and the Sarwin school offers grades one to three (see Exhibit 6). However, the board has approved the introduction of grades seven and eight at the West school in September of 2003 and 2004, respectively, and grades four to six at the Sarwin school, one grade per year, beginning in September 2003.

Administration

Myra Homes is a person of significant presence and, having worked at ISSO from the beginning, she knows nearly all of the children and parents in both schools. Typically, Homes spends Wednesdays at the Sarwin school and the rest of the week at the West school. She tends to start her days early and can be found meeting and greeting children and parents before school starts in the mornings.

As the Sarwin school became larger, some parents grew concerned about the lack of a regular administrative presence at their school even though one of the more senior teachers was identified as the person in charge in the absence of the principal. As a result, the position now filled by Isabel Boucher was created.

Public Relations

Promotion of the schools occurs mainly by word of mouth and ISSO has not found it necessary to rely on third-party advertising to any great extent. The Sarwin school has managed to grow steadily since it was opened and, historically, there has been a significant waiting list for the West school. Nevertheless, waiting lists cannot be used to predict future enrolment with any accuracy because many parents place their childrens names on several lists.

Within both school communities, Myra Homes is responsible for keeping teachers and parents informed of happenings at the board and management levels. The school uses a quarterly bulletin for internal communications.

Financial Information

Financial statements for the years 2001-2002 and 2002-2003 can be found in Exhibit 7.

Accounting Policies

ISSO uses a restricted fund approach to financial reporting. There are three funds: the general fund, the capital fund, and the scholarship fund. Fees for service are attributed to the general

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fund, whereas specifically-designated revenues are attributed to either the capital or the scholarship fund. Prior to 2003, all fundraising revenues have been credited to the capital fund. Transfers have been made from the general fund to both the scholarship and the capital funds. All inter-fund transfers must be approved by the board.

Tuition fees received in advance are set up as deferred revenues and invested in marketable securities and other short-term investments. The significant amount of fees paid in advance results in a substantial balance in the current investment account. The deferred revenues are transferred to revenue as they are earned, over the ten-month school year.

Accounts receivable consist primarily of the recoverable part of advances provided to staff for professional development. In addition, a small amount of accounts receivable represent tuition fees in arrears.

Auditors

Since incorporation, ISSO has been audited annually by the same firm of licensed public accountants. Initially, the audit was conducted at no charge. As the school grew and its finances became more complex, ISSO began to pay the auditors an honoraria, and eventually retained them on a fee basis.

Since ISSO is a charitable organization, it receives some income in the form of donations, which are not susceptible to audit verification. Therefore, as with most charitable organizations, ISSO receives an audit report that is qualified. In all other respects, ISSO has always received a problem-free audit report.

Budgeting

ISSO operates on a tight budget, which is based on the academic year. Each fall, a preliminary budget for the succeeding school year is prepared by the principal, with the assistance of the financial administrator. It is then revised by the Finance Committee and presented to the board for the first time in the December prior to the school year covered by the budget. The following June, after pre-enrolment figures are available, an updated version is prepared and presented in the same series of steps. The final version, based on the actual enrolment in September, is approved by the board in December of the school year covered by the budget.

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Exhibit 1

The Montessori Method of Education and Learning

"I have studied the child. I have taken what the child has given me and expressed it and that is what is called the Montessori method." - Maria Montessori

The Montessori approach offers a broad vision of education as an aid to life and, as such, is designed to help children with their task of inner development as they grow from childhood to maturity. This approach succeeds because it draws its principles from the natural development of the child.

The children's innate passion for learning is encouraged by giving them opportunities to engage in spontaneous, purposeful activities under the guidance of a trained adult. Through their work, children develop skill in concentration and joyful self-discipline. Within this ordered framework, each child progresses at his/her own pace, according to the capabilities of the child. Throughout the growth process, Montessori practice changes in scope and manner in order to embrace the childs changing characteristics and interests.

The transformation from child to adult occurs in a series of stages. From birth to age six, children rely on their senses for learning, building their intellects by absorbing every aspect of their environment, their language, and their culture. Children aged 6 to 12 develop their powers of abstraction and imagination, apply their knowledge, make discoveries and thereby expand their worlds further. Between the ages of 12 and 18, children seek to understand their roles in society and the opportunities available to them. As young adults, aged 18 to 24, they become more specialized in their learning processes as each seeks a niche from which to contribute to society.

So that children can be free to respond to their natural tendency to work, the prepared environment of a Montessori classroom is designed to provide the essential components for optimal development: the children, the teacher, and the physical surroundings, including the specially designed Montessori educational materials. Montessori classrooms typically exhibit the following characteristics:

beauty, order, reality, simplicity, and accessibility; freedom to work and move around within suitable guidelines, which enables the child to act

as part of a social group;

specially designed materials that help children explore their world and enable them to develop essential cognitive skills; and

mixed age groups (e.g. three- to six-year-olds, six- to nine-year-olds, etc.), which encourages each child to develop at his/her own pace, both socially and intellectually.

There are prepared environments at each successive developmental stage. This system allows children to take responsibility for their own education, and gives them the opportunity to become human beings able to function both independently and interdependently.

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Exhibit 1 (contd)

The Montessori materials, designed by Maria Montessori and her son, Mario, were the outcome of years of observation and experience. For example, early observations indicated that younger children were attracted intensely to sensory development devices. Children used these materials spontaneously, independently, repeatedly, and with deep concentration. They emerged from this spontaneous activity renewed and with a profound sense of inner satisfaction. For such materials to be of optimum benefit, they must be presented to the child at the appropriate stage in his/her development by a trained Montessori teacher. The materials then allow the child to engage in self-directed, purposeful activity. The Montessori materials are beautiful and enticing, and are displayed in an orderly and accessible way.

The role of a Montessori teacher is that of an observer whose ultimate goal is to intervene less and less as the child develops. The teacher creates an atmosphere of calm, order and joy in the classroom, and is there to help and encourage children in all their efforts, allowing them to develop self-confidence and inner discipline. With the younger students at each level, the teacher is more active, demonstrating the use of materials and presenting activities based on an assessment of each child's requirements. Knowing how to observe constructively and when, and how much, to intervene is one of the most important skills the Montessori teacher is expected to acquire during pre-qualification training.

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Exhibit 2

Integrated Studies Method of Education and Learning

The concept of integrated studies developed from the hypothesis that young people learn best when they are actively engaged in solving problems and applying new ideas to their own experiences. In a school context, this approach can be implemented through the use of integrated studies courses, modules, or units. (Usually, a unit refers to a self-contained educational package; a module is also a self-contained educational package but could be made up of several units; and a course consists of one or more modules or units and addresses a specific academic requirement.) These segments of curriculum can combine several or all of the disciplines of history, geography, science, computer science, mathematics, English, other languages, and the arts. By bridging disciplines, integrated studies courses, modules, or units inspire students to seek new connections and generate original ideas.

The integrated studies movement began in the 1980's under the guidance and creative stewardship of the Washington Center for the Improvement of Undergraduate Education at The Evergreen State College. At that time, North Seattle and Seattle Central Community Colleges were among the first colleges in the state to develop interdisciplinary courses. In 1997, when the Associate of Arts degree was revised, the community college faculty within the Seattle area voted to make integrated studies one of the special requirements for completing the degree. The rationale for this decision was that the collaborative integrated studies model provided students, and faculty, with an opportunity to be more engaged in active learning, and thus have more intellectual and social interaction with each other. Discussion seminars often provided an opportunity to explore complex questions, problems, and issues too broad to be studied adequately within a single discipline. As a result, students could develop an understanding of the interdisciplinary nature of knowledge.

The development of integrated studies programs in North America at the elementary and secondary school levels is very recent and there is little or no historical body of knowledge. However, some information can be found in the experiences of Dr. Pat Nowlan at a high school in New Zealand. He felt that the old method of high school studies was separated from the real world.

"We've all been through the school system. What we've experienced is a compartmentalized or segmented curriculum, where subjects are locked up in their little boxes with tight little boundaries around them. So we learn mathematics, physics and English separately. Seldom do we see the connection between subjects. Yet it's by linking subjects together and seeing the interconnections that we come to understand the real world better. And that is basically what integration is all about: developing ways of teachingand experiencingknowledge in a way that establishes the interconnections in the minds of the students, and has them actually using that knowledge to create new solutions." [Dr. Pat Nowlan, The Learning Revolution, pg. 413]

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Exhibit 2 (contd)

Dr. Nowlan introduced a pilot integrated studies program in 1986, combining biology, computer studies, English and geography. During the pilot program, the students examination results were compared against those of a similar group taking standard high school courses and found that the academic performance of the integrated studies group was much higher. The success of Dr. Nowlans integrated high school program is featured prominently in a very successful book, entitled The Learning Revolution, written in the 1990s by Gordon Dryden and Jeannette Vos. This book also features a study of SuperCamp, an academic summer camp for children that is popular in California and focuses on an integrated accelerated learning model.

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Exhibit 3

Independent School Growth in British Columbia Selected Statistics

School Year

Number of Independent

Schools Independent School

Enrolment1

Percentage of Total Provincial Enrolment1

1970-71 176 21,319 3.9 1976-77 152 23,318 4.2 1981-82 222 27,936 5.3 1986-87 301 34,242 6.6 1994-95 330 52,400 8.2 2000-01 346 59,743 8.9 2001-02 338 59,951 9.0 2002-03 337 62,601 9.5

1 enrolment of grade school and high school students (ages 5-18)

Exhibit 4

Grade School-Age Population (ages 5-13) by Province/Territory (000s)

Year NL PEI NS NB QUE ON MB SK AB BC YT NWT NVT Canada

1991 81 18 112 94 844 1,235 143 145 362 406 4 6 5 3,455

1996 70 18 113 90 826 1,356 149 144 385 458 5 7 6 3,627

2001 57 17 107 85 837 1,445 150 136 390 460 4 7 7 3,702

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Exhibit 5

Integrated Studies Society of Ontario (ISSO) Organizational Chart As at June 30, 2003

Board of Governors

Executive Assistant

Maria Rizzo Teachers

Financial Administrator

Gordon Ray

Finance Committee

Human Resources Committee

CEO and Principal

Myra Homes

Curriculum Development Committee

Long-Range Planning

Committee

Line of Authority

Line of Consultation

Kitchen Staff

Facilities Maintenance

Staff

Sarwin School Administrator

Isabel Boucher

Office Administrator

Sonia Jack

June Dupuis

Manager, Curriculum Development

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Exhibit 6

Integrated Studies Society of Ontario (ISSO) Enrolment in the Main Program 2002-2003 School Year

West School

Number of Classes Number of Children

Number of Teachers/Assistants

Toddler (ages 18 months to 3 years) 2 33 4

Casa (ages 3 to 5 years) 7 168 16

Lower elementary (grades 1 to 3) 4 104 8*

Upper elementary (grades 4 to 6) 4 95 8*

Intermediate (grades 7 and 8), to be introduced in September 2003 and September 2004

- - -

Total 17 400 36

* Includes several part-time and full-time specialists that are brought in to supplement the program and assist the regular classroom instructors. Some of these specialists may not be limited to a certain grade range and may also visit both schools.

Sarwin School

Number of Classes Number of Children

Number of Teachers/Assistants

Toddler (ages 18 months to 3 years) 1 12 2

Casa (ages 3 to 5 years) 5 120 10

Lower elementary (grades 1 to 3) 4 81 6

Upper elementary (grades 4 to 6), to be introduced beginning in September 2003 - - -

Total 10 213 18

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Exhibit 7

Integrated Studies Society of Ontario (ISSO) Condensed Statements of Financial Position

As at June 30 ($000s)

2003

General Fund Capital Fund

ScholarshipFund

Total 2003

Total 2002

Cash $ 35 $ 83 $ 12 $ 130 $ 35 Investments 1,015 - 174 1,189 1,104 Accounts receivable 85 - - 85 88 Prepaid expenses 113 - - 113 100 1,248 83 186 1,517 1,327 Capital net - 5,930 - 5,930 6,059Total assets $1,248 $6,013 $186 $7,447 $7,386 Accounts payable 403 - - 403 535 Inter-fund (receivable) payable (582) 587 (5) - - Deferred revenues 1,502 - - 1,502 1,064 1,323 587 (5) 1,905 1,599Mortgage payable - 2,820 - 2,820 3,038 Governors loans payable 225 - - 225 225 225 2,820 - 3,045 3,263Equity (300) 2,606 191 2,497 2,524Total liabilities and equity $1,248 $6,013 $186 $7,447 $7,386

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Exhibit 7 (contd)

Integrated Studies Society of Ontario (ISSO) Schedule of Fund Operations For the Years Ended June 30

($000s)

2003

General

Fund Capital Fund

Scholarship Fund

Total 2003

Total 2002

Revenues: Donations $ 18 $ 52 $ 3 $ 73 $ 78 Fundraising - 55 5 60 69 Investment 16 - 9 25 81 Operations (62) - - (62) 43 (28) 107 17 96 271Expenses: Scholarships and bursaries 84 - 15 99 70 Other 11 13 - 24 23 95 13 15 123 93Net change for the year (123) 94 2 (27) 178 Opening balance (177) 2,512 189 2,524 2,346Ending balance $(300) $2,606 $191 $2,497 $2,524

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Exhibit 7 (contd)

Integrated Studies Society of Ontario (ISSO) Schedule of Revenues and Expenses

For the Years Ended June 30 ($000s)

2003 West Sarwin Total 2002

Revenues: Operations $2,841 $1,535 $4,376 $4,048 Grants 250 - 250 250 3,091 1,535 4,626 4,298Expenses: Administration 71 18 89 82 Amortization 105 82 187 187 Facilities 216 225 441 384 Program support 319 188 507 505 Salaries and benefits 2,514 950 3,464 3,097 3,225 1,463 4,688 4,255Income (loss) $ (134) $ 72 $ (62) $ 43

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the integrated studies society of ontario (isso)_backgrounder 2006 exam cma

Documents

case backgrounder

industry information

examination centre

background information

examination responses

examination date

integrated learning

founders of ciss