Meeting Date: Monday, December 4, 2017 7:30 pm Immanuel ...

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Lethbridge, Alberta. November 15, 2017. Chartered Professional Accountants. Claresholm * Fort Macleod ¯ Lethbridge ¯ M
Society for Christian Education in Southern Alberta Fall Membership Meeting

Meeting Date: Monday, December 4, 2017 7:30 pm Immanuel Christian Elementary School In this issue: Songs Agenda Minutes of previous meeting 2016-2017 Audited Financial Statements SOGI Document

When We Walk with the Lord Verse 1 When we walk with the Lord in the light of his Word, what a glory he sheds on our way! While we do his good will he abides with us still, and with all who will trust and obey.

Verse 2 But we never can prove the delights of his love until all on the altar we lay; for the favor he shows, and the joy he bestows are for those who will trust and obey.

Refrain Trust and obey, for there's no other way to be happy in Jesus but to trust and obey.

Refrain

Verse 3 Then in fellowship sweet we will sit at his feet, or we'll walk by his side in the way; what he says we will do, where he sends we will go never fear, only trust and obey. Refrain

The King of Glory Comes Refrain The king of glory comes, The nation rejoices Open the gates before him, Lift up your voices.

Verse 3 He gave his life for us, the pledge of salvation; He took up on himself the sins of the nations.

Verse 1 Who is the king of glory, What shall we call him? He is Immanuel, the promised of ages.

Verse 4 He conquered sin and death, he truly has risen. And he will share with us his heavenly kingdom.

Refrain Verse 2 In all of Galilee, in city or village He goes among his people, curing their illness Refrain

Refrain

Refrain

Annual Fall Membership Meeting – Society for Christian Education in Southern Alberta Monday, December 4, 2017 7:30 pm – Immanuel Christian Elementary School

Agenda Welcome

Richard Veluw Board Chair

Opening Devotions

Rev. Frank DeBoer

Minutes of May 1, 2017 meeting and motion to approve same

Darryl Schalk Board Secretary

Presentation of 2016-2017 audited financial statements by auditor

Nadine Granson Avail CPA

Motion to approve financial statements

Amy Ovinge Board Treasurer

SOGI Document

Amy Ovinge

Business Manager Report

Jason Ferrie

Members Business Long-time service awards

Richard Veluw

Closing

Richard Veluw

Minutes of Spring Society Meeting – May 1, 2017

Welcome – Richard Veluw, Board Chair Song – Amazing Grace (My Chains Are Gone) Opening devotions – Rev. Frank DeBoer, Iron Springs CRC MSC to approve minutes of Fall Society meeting Dec. 5, 2016 – Darryl Schalk, Board Secretary Presentation of 2017/2018 Budget – Amy Ovinge MSC to approve 2017/2018 Budget – Amy Ovinge, Board Treasurer Strategic Planning Workshop Introduction – Darryl Schalk Breakout and Small Group Discussion Members Business: Trade Centre Moving on June 24 – looking for volunteers to help Darren Turner – Lethbridge Local new Board Rep. to replace Sarah Musk Thanks to Sarah Musk for her years of service as Board Rep. Song – Let All Things Now Living Closing prayer – Doug Van Belle

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA FINANCIAL STATEMENTS For the year ended August 31, 2017

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA TABLE OF CONTENTS August 31, 2017

INDEPENDENT AUDITOR’S REPORT FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION

2

STATEMENT OF OPERATIONS

3

STATEMENT OF CHANGES IN NET ASSETS

4

STATEMENT OF CASH FLOWS

5

NOTES TO THE FINANCIAL STATEMENTS SCHEDULES TO THE FINANCIAL STATEMENTS

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CHARTERED PROFESSIONAL ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT To:

The Directors of The Society for Christian Education in Southern Alberta

We have audited the accompanying financial statements of The Society for Christian Education in Southern Alberta, which comprise the statement of financial position as at August 31, 2017, and the statements of operations, changes in net assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the organization’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the organization’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of The Society for Christian Education in Southern Alberta as at August 31,2017, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-forprofit organizations.

Lethbridge, Alberta November 15, 2017

Chartered Professional Accountants

Claresholm * Fort Macleod ¯ Lethbridge ¯ Milk River* Pincher Creek. Taber ¯ Vauxhall

1

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA STATEMENT OF FINANCIAL POSITION As at August 31, 2017 2017

2016

ASSETS Current Cash Accounts receivable (note 3) Prepaid expenses Capital assets (note 4) Annuity funds (note 10) Endowment funds (note 11)

814,127 61,398 13,774

$ 627,928 33,133 35,566

889,299

696,627

2,708,876

1,973,095

48,774

53,906

308,398

305,818

$ 3,955,347

$ 3,029,446

LIABILITIES AND NET ASSETS Current Accounts payable and accrued liabilities Deferred revenue (note 5) Deferred capital contributions (note 6) Current portion of debentures payable Current portion of mortgage payable

44,060 349,980 251,910 86,000 39,439

$

70,814 316,670 93,488 106,000

771,389

586,972

Debentures payable (note 7)

30,841

10,816

Mortgage payable (note 8)

810,561

-

Unamortized capital contributions (note 9)

942,313

1,170,888

48,774

53,906

2,603,878

1,822,582

168,349 799,722 308,398 75,000

215,654 685,392 305,818

1,351,469

1,206,864

$ 3,955,347

$ 3,029,446

Other Ionq term liability (note 10)

Net Assets Unrestricted Invested in capital assets Endowment fund (note 11) Internally restricted (reserves) (note 12)

Approved on behalf of the board: Director

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THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA STATEMENT OF OPERATIONS For the year ended August 31, 2017 2017 Budget (Unaudited) Revenue School fees Lethbridge School District #51 (note 13) Transportation Gifts, donations, and fundraising Other sales and service Interest on investments Amortization of capital contributions

Expenses Administrative (schedule 1) Transportation (schedule 2) Operations and maintenance (schedule 3) Interest on long-term debt Bad debts Amortization

(Deficiency) excess of revenue over expenses

$

2017 Actual

2016 Actual

858,320 432,965 258,850

892,513 409,058 227,740 190,496 31,259 9,150 228,575

$ 838,758 394,917 233,777 311,368 44,794 8,617 230,704

1,550,135

1,988,791

2,062,935

482,110 499,238 450,015 5,000 150,000

567,606 500,075 472,612 10,712 400 295,361

637,892 477,314 590,714 6,247 8,022 301,731

1,586,363

1,846,766

2,021,920

(36,228) $ 142,025 $ 41,015

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA STATEMENT OF CHANGES IN NET ASSETS For the year ended August 31, 2017

Balance, beginning of year Excess of revenue over expenses

Unrestricted

Invested in capital assets

Endowment fund

$ 215,654

$ 685,392

$ 305,818

Internally restricted (reserves) $

142,025

Purchase of capital assets - internally funded

(181,116)

181,116

Amortization of capital contributions

(228,575)

228,575

Amortization

295,361

(295,361)

Transfer to reserves (note 12)

(75,000)

-

Total 2017

Total 2016

$ 1,206,864

$ 1,163,761

142,025

41,015

75,000

-

Endowment fund donations

1,200

-

1,200

1,000

Endowment fund interest

1,380

-

1,380

1,088

$1,351,469

$1,206,864

Balance, end of year

$ 168,349

$

799,722

$

308,398

$

75,000

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA STATEMENT OF CASH FLOWS For the year ended August 31, 2017 2017 Cash flows from operating activities Excess of revenue over expenses Adjustments for items which do not affect cash Amortization Amortization of capital contributions Change in non-cash working capital items Accounts receivable Prepaid expenses Accounts payable and accrued liabilities Deferred revenue School generated funds Other long-term liability Annuity funds

Cash flows from investing activity Purchase of capital assets Cash flows from financing activities Capital contributions received Mortgage proceeds Proceeds (repayment) of debentures payable

2016

$ 142,025

$ 41,015

295,361 (228,575)

301,731 (230,704)

208,811

112,042

(28,265) 21,792 (26,755) 33,310 (5,132) 5,132

10,958 5,174 (7,235) 36,910 (54,000) (57,384) 7,384

208,893

53,849

(1,031,142) 158,422 850,000 26 1,008,448

(74,915) 55,076 (49,975) 5,101

Net increase (decrease) in cash

186,199

(15,965)

Cash, be~linnin~l of year

627,928

643,893

$ 814,127

627,928

Cash, end of year

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THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA NOTES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

Nature of operations The Society for Christian Education in Southern Alberta was formed to operate Immanuel Christian Elementary and Immanuel Christian High Schools in Lethbridge, Alberta under contract with the Board of Trustees of Lethbridge School District #51. Significant accounting policies These financial statements are prepared in accordance with Canadian accounting standards for not-for-profit organizations. The significant policies are detailed as follows: (a)

Revenue recognition School fees and support contributions are recognized in the year to which they relate. Unrestricted contributions are recognized as revenue when received and receivable. Contributions in-kind are recorded at fair market value when reasonably determinable. Externally restricted contributions are deferred and recognized as revenue in the period in which the restriction is complied with. Endowment funds, which are to be retained as net assets, are recorded as direct increases in trust assets and liabilities.

(b) Cash and cash equivalents The Society includes amounts held by financial institutions in operating accounts in the determination of cash and cash equivalents. (c)

Financial instruments The Society initially measures its financial assets and liabilities at fair value. The Society subsequently measures all its financial assets and financial liabilities at amortized cost.

(d) Capital assets Capital assets are recorded at cost. The Society provides for amortization using the straightline method at rates designed to amortize the cost of the capital assets over their estimated useful lives. The annual amortization rates are as follows: Buildings Vehicles Furniture and fixtures Computer equipment

5% 12.5% 5 to 10% 25%

Only capital assets with costs in excess of $5,000 are capitalized. Any capital contributions received for asset additions are amortized into revenue over the same period as the amortization expense. Amortization of capital assets begins in the year after acquisition. (e) Vacation pay Vacation pay is accrued in the period in which the employee earns the benefit. (f)

Net assets invested in capital assets The Society has chosen to present net assets invested in capital assets as a separate component of net assets.

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THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA NOTES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

Significant accounting policies, continued (g) Contributed services Volunteers contribute a considerable number of hours per year to the school to ensure that certain programs are delivered. Because of the difficulty of compiling these hours and the fact that these services are not otherwise purchased, contributed services are not recognized in the financial statements. (h)

Income taxes The Society is a registered charity and is exempt from income taxes under section 149(1)(f) of the Income Tax Act.

(i)

Measurement uncertainty The preparation of financial statements in conformity with Canadian accounting standards for not-for-profit organizations requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from those estimates.

Accounts receivable 2017 School fees GST

$

39,630 21,768

2016 $

26,053 7,080

$ 61,398

$ 33,133

2017

2016

Net

Net

Capital assets

Cost Land Buildings Vehicles Furniture and fixtures Computer equipment

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Accumulated amortization

$ 205,459 6,297,333 1,174,642 435,353 46,451

$ 4,289,133 802,207 319,412 39,610

$ 205,459 2,008,200 372,435 115,941 6,841

$ 205,459 1,322,461 326,871 107,215 11,089

$ 8,159,238

$ 5,450,362

$ 2,708,876

$1,973,095

7

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA NOTES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

Deferred revenue Deferred revenue represents unspent resources received in the current period that are related to the subsequent period. Changes in the deferred revenue balance are as follows: 2017 Balance, beginning of year Amounts received during the year Amounts recognized as revenue during the year

2016

$ 316,670 286,345 (253,035)

$ 279,760 268,516 (231,606)

$ 349,980

$ 316,670

2017 Prepaid school fees Deferred fundraising Deferred scholarship Trades program Current portion of annuity funds

2016

$ 232,486 42,866 33,059 31,569 10,000

$ 201,998 41,542 29,788 33,342 10,000

$ 349,980

$

316,670

Deferred capital contributions Deferred capital contributions represent contributed capital assets and restricted contributions for the purchase of capital assets. The changes in the deferred capital contributions balances for the period are as follows: 2017

2016

Balance, beginning of year Contributions received during the year Contributions spent during the year

$

93,488 158,422

$

43,226 55,076 (4,814)

Balance, end of year

$ 251,910

$

93,488

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THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA NOTES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

Debentures payable

o

The Society has issued debentures to members bearing interest of 3% and maturing as below. The debentures are unsecured and are repayable at the maturity date unless an extension is agreed to by both parties. 2017 Maturing December 31,2016 Maturing December 31,2017 Maturing December 31,2018 Maturing December 31,2019

86,000 10,841 20,000 $ 116,841

°

2016 $ 106,000 10,000 816 $

116,816

Mortgage payable 2017 This loan is repayable at $5,990 per month including interest at 3.29%. Security pledged consists of an authorized overdraft protection agreement in the amount of $1,000,000, a first blanket collateral mortgage registered in the amount of $1,000,000 against specified property and a general assignment of all rents and leases on the specified property. The loan is set to be renegotiated in 2022. Less current portion

2016

$ 850,000 39,439 $ 810,561 $

Estimated principalrepayments are asfollows: 2018 2019 2020 2021 2022 Subsequentyears

$ 39,439 45,901 47,434 49,018 50,655 617,553 $ 850,000

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THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA NOTES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

o

Unamortized capital contributions Unamortized capital contributions represent externally restricted supported capital funds that have been spent, but have yet to be amortized over the useful life of the applicable capital asset to which the restricted capital contributions apply. The unamortized capital contributions account balance is increased by transfer of previously deferred capital contributions now spent, and decreased as it is brought into revenue (amortization of capital contributions). 2017

10.

Balance, beginning of year Amounts received during the year Amounts amortized to revenue

$1,170,888 (228,575)

$1,396,778 4,814 (230,704)

Balance, end of year

$ 942,313

$1,170,888

2017

2016

Other long term liability

Annuity funds - to be used over a 10 year period; to be drawn down annually at a maximum of $10,000/year Less: current portion

11.

2016

$

58,774 (10,000)

$

48,774

$ 63,906 (10,000) $ 53,906

Endowment Fund The Society’s Endowment Fund was established in 1997. The purpose of the endowment fund is to raise funds for the future financial stability and affordability of the Christian education provided by the Society. The principal of the Endowment fund is to remain the property of the Society for perpetuity and not be spent. Endowment contributions that are externally restricted by donors are recorded as direct increases in the endowment fund. In addition, the Board of Directors have approved that 10% of the annual earnings be added to the principal amount of the endowment fund (as direct increases in net assets) to guard against inflation. Any other accrued monies from the investments may be used for any purposes deemed appropriate by the Society Endowment Fund Committee, subject to Board approval. The Society has also been named beneficiary of several life insurance policies with an estimated fair market value of $50,000. As the timing of the receipt of funds cannot be determined, no recognition of these amounts has been recorded in the financial statements.

12.

Internally restricted reserves The Board of Directors have internally restricted the future use of a portion of the Society’s net assets to an emergency contingency reserve to fund continuing general operations in the event of unexpected reductions in revenue or to pay unexpected expenses.

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THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA NOTES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

13.

Lethbridge School District #51 Revenue received from Lethbridge School District #51 is as follows:

Operations and maintenance Transportation

14.

2017 Budget (Unaudited)

2017 Actual

2016 Actual

$ 363,265 69,700

$ 383,218 25,840

$ 363,264 31,653

$ 432,965

$ 409,058

$

394,917

Line of credit The Society obtained two lines of credit from Christian Credit Union Ltd. The authorized overdrafts are to a maximum of $250,000 at an interest rate of prime, currently at 2.95%, plus 1% and $75,000 at an interest rate of prime, currently at 2.95%, plus 1%. The loans are payable on demand. Security pledged consists of a authorized overdraft protection agreement in the amount of $1,000,000, a first blanket collateral mortgage registered in the amount of $1,000,000 against specified property and a general assignment of all rents and leases on the specified property. During the year neither of the lines of credit were drawn on.

15.

Comparative amounts The financial statements have been reclassified, where applicable, to conform to the presentation used in the current year. The changes do not affect prior year earnings.

THE SOCIETY FOR CHRISTIAN EDUCATION IN SOUTHERN ALBERTA SCHEDULES TO THE FINANCIAL STATEMENTS For the year ended August 31, 2017

Schedule of administrative

Instructional salaries and benefits Society office salaries and benefits Supplies Memberships Fundraising Professional fees Promotion GST Scholarships Bank charges and interest

Schedule 1 2017 Budget (Unaudited)

2017 Actual

$ 200,300 121,600 50,210 45,000

$ 198,161 106,316 122,665 43,137 31,718 21,080 16,604 16,210 9,950 1,765

$ 193,508 152,994 155,520 42,786 25,318 20,500 18,622 15,887 10,617 2,140

$

$

15,000 35,000 10,000 5,000 $

482,110

567,606

Schedule of transportation 2017 Actual $ 236,592 151,940 91,401 15,553 4,589

$ 235,439 139,523 81,735 13,444 7,173

$ 499,238

$

$

500,075

477,314

Schedule 3 2017 Budget (Unaudited)

2017 Actual

2016 Actual

158,500 97,015 90,500 66,000 32,000 6,000

$ 164,796 96,818 84,978 81,813 41,815 2,392

$ 144,809 91,324 83,484 234,580 34,125 2,392

$

$

$ 450,015

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2016 Actual

$ 235,238 130,000 115,000 19,000

Schedule of operations and maintenance

Utilities Salaries and benefits Janitorial services and supplies Repairs and maintenance Insurance Property taxes

637,892

Schedule 2 2017 Budget (Unaudited)

Salaries and benefits Repairs and maintenance Fuel Insurance Cellular phones

2016 Actual

472,612

590,714

12

Society for Christian Education in Southern Alberta (SCESA) Guidelines for Creating a Safe and Caring School for Lesbian, Gay, Bisexual, Transgendered and Queer (LGBTQ) Students

Preamble Immanuel Christian schools are places where God’s love, truth, peace and grace define the nature of the community. In this community staff and students should feel free to share their joys and to carry each other’s burdens. ICS respects diversity of opinion in an atmosphere of love for our neighbor and every student at ICS is viewed as a child of God possessing Godgiven gifts and talents. Immanuel Christian Schools operate with the mission “To provide a Christian environment in which God calls His children to develop and use their gifts for joyful service in His kingdom”. ICS also further outlines its basic beliefs and philosophy in our Statement of Faith. Furthermore, as we developed these guidelines, we reflected on the extensive work and reference materials developed by Edmonton Christian schools and the Society for Christian Schools in British Columbia. The framework that follows is based on the following basic Biblical principles. 1. God loves all His children. 2. We are called to serve our neighbours as ourselves. 3. All students are recognized as “image – bearers”. 4. It is our desire to help all students be people whose chief identity is in their savior Jesus Christ. Currently the topics of Same Gender Attraction, Gender Dysphoria, and Transgender Identity are highly contentious and emotionally charged in both our general Canadian society and our school community. These topics are personal in that they touch on the identity of family members and friends as well as force us to delve deeply into in our understanding of scripture and the underpinnings of our faith. It must be noted that the principles of our Christian faith, held in common by our school community, are in some ways at odds with key elements implicit in the thinking of much of Canadian society as the predominant view expressed throughout our mainstream Canadian media, and in the statements of many of our Canadian institutions, holds a view that homosexual attraction is completely value neutral; that it is natural. Given the nature of the countercultural viewpoints of our school community, the focus of this document is on maintaining a safe and caring environment for all students. This framework does not define one set of human needs as greater than another. This framework respects and supports the individuality of all students and aims to create a positive and supportive environment focused on providing the best possible learning opportunity for each student.

Purpose Given both the importance and sensitivity of this issue, a committee acting on behalf of the Society for Christian Education in Southern Alberta has spent the better part of the 2015-16 year developing guidelines on dealing with this topic. As a first step, this document articulates how Immanuel Christian Schools (ICS) will create an appropriate school environment for students who identify as LGBTQ or who are questioning their sexual identity. As such, this document tries to provide enough guidance to our school staffs to help them create a safe, caring, and hospitable school environment for all students, including LGBTQ students. It is important for the ICS community to understand that this is a first step, and that, as a Christian school community, we will not shy away from discussing difficult topics with our students and in our community as a whole. ICS has always had a culture of teaching our children to think critically within a biblical context. Throughout any discussion on the topic students will be challenged to develop their views from a worldview of a renewed mind informed by Scripture. ICS will ensure that students are strongly encouraged to take a holistic view; to consider the whole set of God’s commands to us, and to consider what it means to practice neighbourly love in a fallen world. The Guidelines presented in this document are first of all based on a Biblical command to love one another, to build communities of grace, as well as on the ideas that it is important to develop relationships and to keep conversations going regardless of differences of opinion/thought about a topic.

Principles Given the foregoing, the following are key principles that have influenced these guidelines. 1. As fallen people, graciously under Christ’s costly redemptive and restorative work, there are many Biblical principles to which we need to be held captive. Principles regarding sexual morality are not the only ones that come into play on this issue. Other key principles include the following: a)

Loving one another: genuinely desiring and acting towards causing the best for each other, and desiring to have relationship with them just as God does.

b)

Humility: knowing that we are all fallen and sinful, and that, as such, no-one stands above another before our God.

c)

Gentleness: treating other people in a fashion that is not harsh, but rather emphasizes the value of relationship with them.

d)

Graciousness: treating others not as they and we deserve to be treated, but rather how God treats them and us.

e)

Hospitality: where the opportunities to listen, engage, and explore the variety of perspectives through the lens of a biblical worldview is welcomed. Hospitality, therefore, invites a deeper exploration of who we are, what we are called to be, and how we are called to live with one another in a manner that truly reflects the heart of Christ.

2. Humans, while originally made perfectly, are fallen. This permeates our very being. Our Christian community is now in the middle of a discussion as to how to respond to those who live with a same gender attraction (SGA). Discovering that one is sexually attracted to those of the same gender can be very confusing, fearful and painful for a committed Christian adolescent. There is often much soul searching and a challenging spiritual journey ahead, one that may require significant fortitude of character. Christians with SGA can live good and meaningful lives. There may be many different ways each individual will seek to follow God’s will in this regard; different ways to work out both one’s salvation and one’s sexuality with godly respect. It is not up to the Christian school to determine the course of each student’s journey. It is our duty to provide love and teaching that will help all students including those with sexual identity issues to make the most positive life choices that they can, without judgment, contempt or condescension. 3. In our brokenness we do things that are against the will of God. Our fallen nature is obvious in the sexual brokenness that often permeates society and our personal life. The emphases that are placed on the desires of the flesh are evident in every corner of society. Promiscuity, pornography, exploitation of women and children, adultery, premarital sex etc. point clearly to this brokenness.

General Guidelines: This section states a few general guidelines; in no way is it intended as a complete set.

1. Immanuel Christian Schools will be a safe and caring learning environment for all, where

love and community building will be the expression of who we are. This is the primary principle of Christian behaviour from which follow the rest. 2. ICS will not tolerate hatred or violence towards people; indeed, ICS expects these to be

displaced by their positive opposite attributes of love and peace through Christ’s transformative work in our lives and our community. As such, ICS will not tolerate bullying of any kind. 3. When teachers are asked about same gender attraction, or when they have students

come to them to discuss their sexual orientation or gender identity, any statement made should respect a position that building a community of love comes first. Statements made should draw students to the Bible. 4. A misconception that often prevents faith-based schools (and educators), such as

Immanuel Christian from addressing issues related to sexual orientation and gender identity is the conflation of sexuality and sexual practice as synonymous terms of identity expression. Because a student is an LGBTQ person does not automatically mean that he or she is or will be sexually active. LGBTQ student concerns and issues should be addressed within our biblical framework and that of student health, safety, and human rights. Sexual orientation and gender identity concerns should be addressed respectfully

within our school context. Further to this, public displays of affection and overt sexual activity (or unseemly sensuality) on school property, to and from school, and during any school-sponsored activity off-campus is prohibited to ALL students. SCESA supports the Christian biblical interpretation that sexual activity is to be sanctioned only within the confines of a monogamous, heterosexual marriage. Students engaging in sexual activity that is deemed inappropriate according to these guidelines will be disciplined.

Conclusion The foregoing guidelines are a sincere attempt to provide guidance to staff and administration of Immanuel Christian Schools in dealing with the topic of Sexual Orientation and Gender Identity. Well established statistics, as well as numerous tragic public events have highlighted the particular vulnerabilities of LGBTQ students. It would be not only naïve, but also unloving for a Christian school community to close its eyes to this sad reality. Our Society affirms the need to treat all of God’s children with love, respect and dignity. It is for this reason that the current Board of the Society for Christian Education in Southern Alberta has adopted this framework for ICS to provide guidelines within the policy accepted by School District 51.

Dated: April 2016