Appellate Court of Illinois December 15, 1988, No. 88—0850, 88—1593 cons. (Concordia Ass'n v. Ward)

PRESIDING JUSTICE JIGANTI

delivered the opinion of the court:

The plaintiff, Concordia Association, appeals from the circuit court’s affirmance of a determination made by the defendant, the Illinois Department of Employment Security (Department), that Concordia is not exempt from paying employer’s contributions under the Illinois Unemployment Insurance Act (Ill. Rev. Stat. 1987, ch. 48, par.