Parochial school not exempt from unemployment comp A Christian school may be operated primarily for religious purposes, but if it does not prove that it is operated, supervised, controlled or principally supported by a church or convention or association of churches, it is not exempt from paying unemployment compensation contributions, an appellate court in Illinois has held. It has reversed a trial court decision and affirmed the denial of exemption by the Department of Employment Security. Unity Christian School of Fulton was begun in 1921 in the basement of the First Christian Reformed Church. Over the years, it has grown into a separate entity with more than 170 students in pre-school...