Extended School Year

The article presents an overview of efforts to extend the traditional school year in order to better utilize a community's school building resources, to provide additional instructional services to some students, and to minimize students' learning loss over a long summer vacation period. There are many variations for how a school district implements a "year-round education" schedule, but all options provide an instructional schedule that is alternative to the traditional calendar of 180 six-hour days. Traditionally, instruction takes place for large blocks of calendar time, is interspersed with week-long breaks and ends in a long summer break. In modified school calendars, instructional periods typically last forty-five or sixty days and are divided by breaks lasting three to four weeks. During breaks, called "intersessions," students in need of remediation or those who can benefit from enrichment receive additional services.

Keywords Balanced/Single-Track; Extended Contract; Extended School Year (ESY); Intersession; Learning Loss; Multi-Track; Rainbow Teachers/Students; Traditional Calendar Schools (TCS); Year-Round Education (YRE)

Overview

Historical Perspective

Initially motivated by the need to educate more children than existing school buildings could accommodate, the idea to extend the school year can be traced to 1904 in Bluffton, Indiana. At that time, explains Ballinger (1995), the traditional school calendar (commonly 180 six-hour days) had been established to serve the needs of a primarily agricultural society — a family's children were needed before and after the school day to help with livestock and in farm fields, especially during the planting, growing and harvest seasons. While maximizing the use of costly capital structures remained a focus for modifying the school calendar through the 1970s, additional benefits for learning and teaching became factors for educational leaders to consider as years progressed. The National Association of Year-Round Education (NAYRE, 2007) reports that through 2006, more than 2 million U.S. students were enrolled in year-round education (YRE) programs in 3,000 public, charter and private schools in 46 states including Washington, D.C. California had the largest number of YRE programs (1,300 schools in 134 districts). Only Maine, Mississippi, New Hampshire, Rhode Island and Wyoming had no districts implementing extended school year (ESY) programs.

Since the mid-twentieth century, many suggestions for extending the school year have been tried as the United States has moved from an agrarian society to one of assembly-line production and, more recently, into the space and technology ages. In order to prepare a workforce competitive with that of other countries, educators have examined a number of school-reform measures including whether providing more instructional time would result in higher student achievement, fewer drop outs, more college admissions and an increase in the number of employed graduates who contribute skills and income-tax dollars to an evolving society.

Although originally adopted as a method for schooling the most children in the least number of school structures, YRE has become a reform option that extends the traditional nine-month school schedule in order to provide constant education, a faster summer vacation and more frequent breaks (called intersessions) throughout the twelve-month calendar year (NAYRE, 2007).

Types of School Calendars

As defined at the National Association for Year-Round Education website (http://www.nayre.org/cal.htm), there are two basic forms of year-round calendars that have been implemented and modified over the past several decades:

• Single-Track YRE offers a balanced calendar for a constant period of instruction throughout the calendar year; students and school staff follow the same instruction and vacation schedule; the summer vacation is shortened and alternative vacation days, called intersessions, offer time for rest and for some students; the most common types of single-track calendars are 45-15, 60-20 and 90-30 in which the numbers indicate instructional days followed by intersession days;

• Multi-Track YRE schedules are still used primarily to alleviate overcrowding, including avoiding double sessions, building new schools and establishing temporary structures; it also has the goals of single-track YRE, including intersessions. “Multi-track YRE divides students and school staff into groups — or tracks — of approximately the same size; each track has its own schedule of instruction and vacation days. A four-track calendar, for example, extends the capacity of a school by 33 percent — a school with a capacity of 750 students can accommodate 1,000 students, because one track of 250 students is on intersession throughout the year” (NAYRE, 2007, "Calendars").

The traditional school calendar provides for large blocks of instruction interspersed with week-long breaks and ends in a long summer break. In modified school calendars, instructional periods typically last forty-five or sixty days and are divided by breaks lasting three to four weeks (NAYRE, 2007).

As professed by Charles Ballinger of NAYRE ("Making the Case," 1995) and Jones (2005), the most positive result from an ESY has been a decrease in learning loss over the long summer recess, especially in the basic skills areas of reading and mathematics for elementary students. As a consequence, more primary than secondary schools have implemented YRE schedules. Another student benefit from YRE schedules is the availability of remedial and enrichment activities during intersessions.

Benefits of YRE Schedules

Teaching staff also are reported to benefit from YRE schedules because of additional salaried and preparation days. For example, one school district provided an extended contract option, exchanging a 20-percent increase in salary for 20 percent more time. Teachers also reported greater professional fulfillment from serving the needs of both remedial and enriched students during intersessions. Having time to prepare and provide curriculum-enhancement activities of their own research and design was reported to be especially rewarding.

Alternatively, many school administrators, while finding YRE to be potentially beneficial for their students and classroom teachers, have been challenged by the additional expense of year-round operations. Student transportation, building utilities, maintenance, secretarial support, and other costs to keep the buildings open are necessary expenses of YRE programs.

Davis (2006) and Jones (2005), keynote speakers at Annual National Association of Year-Round Education Conferences, contend that expenses for YRE programs need not exceed those of Traditional Calendar School (TCS) programs if administrators are innovative in constructing annual budgets. Funds already committed from district, state and federal sources can be shifted to pay for programs and personnel that run during intersessions instead of during the regular school day. For example, one grant can cover the cost of a staff person, but he/she may coordinate a number of special programs. Effective and efficiently-run special programs often attract additional grant dollars such that YRE programs can provide increased service at little or no extra cost to the school community.

Many school districts have first considered an YRE schedule to resolve overcrowding issues, a not-uncommon burden for local taxpayers. But a change to the school calendar causes other changes for the community to think about, including changes to pre-scheduled events, family vacations, medical and dental appointments, summer camp schedules, and child-labor needs.

Educational leaders who consider changing to YRE are challenged to present a cost-benefit analysis that will secure local support. Community stakeholders need to understand benefits and be willing to embrace many changes in order for YRE to result in enhanced schooling for their community.

Applications

There are many ways of implementing Single-Track and Multi-Track YRE programs. All of the following plans have two things in common: they give every student the same amount of classroom time as do traditional calendars, and they allow each school to accommodate more students (because the school is in constant use). The following variations for implementing YRE programs have been described on the National Association of Year-Round Education website.

45-15 Single-Track Plan

The most popular of YRE plans divides the calendar year into four 9-week instructional terms, separated by four 3-week intersessions, where students and teachers go to school for nine weeks (45 days) followed by a three-week vacation (15 days). This arrangement continues for four repetitions every year, allowing for the usual 36 weeks, or 180 days, of steady instruction. “The four additional weeks each calendar year are for winter holidays, spring vacation, and national, state, or local holidays” (Burke & Joyce, 2008, p. 61).

45-15 Multi-Track Plan

In this plan, students are normally divided into four groups. While groups A, B, and C are in school, group D is on vacation. When D returns, A goes on vacation, etc. This rotation provides for 33 percent additional space in the school. If a school's capacity is 750 students, it can accommodate 1,000 students because one track of 250 will be on intersession at any given time. “Each track has its own 45-15 schedule of nine weeks in school and three weeks on vacation. Teachers usually follow the track schedule of their students, but can be assigned to another track (during their track's intersession) that would lengthen their contract year and provide a larger salary. These teachers are called rainbow teachers and their students who attend from several tracks, including those on intersession, are called rainbow students” (Burke & Joyce, 2008, p. 61).

60-20 Plan

This arrangement allows for 60 instructional days and 20 intersession days. Students continue the repetitions throughout the year until they complete three 60-day terms and three 20-day vacations. The plan can be altered to “take into account holidays and state attendance regulations. It is conducted in either a single-track or multi-track format” (Burke & Joyce, 2008, p. 61).

60-15 Plan

This plan is reminiscent of both the 45-15 and 60-20 plans: the school is in session for 60 days and the vacation lasts for 15 days. “By rearranging the instructional days, a common summer vacation of three to four weeks can be given to all students and faculty (Burke & Joyce, 2008, p. 61). Five tracks are usually involved, with one track always on vacation and therefore one-fifth of the students not attending school.

90-30 Plan

In this plan, two 90-day instructional semesters are separated by a 30-day intersession, i.e. three months on and one month off. Vacation periods occur two times per year and schools are commonly closed while the winter holiday period and during a spring vacation period are in session. This plan can be organized and assorted as single-track or even multi-track.

Quarter Plan

This plan divides the calendar into four 12-week periods — one for each season. Students may choose on their own or be placed in any combination of three of the four quarters, and they can volunteer to participate in the fourth quarter if they so choose. “The curriculum is organized so that each quarter is a separate entity, i.e. a course begins and ends with each 12-week period. For example, social studies and English programs may offer a series of separated but related courses. Subject areas requiring annual sequential treatment, such as mathematics, are offered in each of the four quarters in order to complete a traditional year's content” (Burke & Joyce, 2008, p. 62).

Quinmester Plan

In this plan, there are five sessions during the school year and students must attend at least four. Secondary schools use this intercession most often. “The school year may range up to 220 days, with vacation periods averaging as many as seven weeks. The quinmester plan often operates on a single-track pattern” (Burke & Joyce, 2008, p. 62).

Five-Track, Five-Term Plan

This plan separates the school calendar year into five sessions of 45 days each. Students, in tracks, must finish four of the five terms to total 180 days. This plan is often based on a multi-track system and allows for a three-week summer vacation for every student.

Concept 6 Plan

This plan involves six terms of approximately 43 days each. It is often used to ease overcrowding. It mandates that each student be separated into a group, of which there are three. One group vacations while the other two are in session. Students can attend four of the six terms, two of which must be finished consecutively. For example, Group A begins in July for its first 43-day term. Group B joins them for another 43 days. When Group C enters, Group A goes on vacation for 43 days after completion of 86 days. This sequence is repeated for Groups B and C.

Flexible All-Year Plan

In this plan, school is in session for 240 days during the calendar year. Students must be present for a minimum of 180 days (or the number required by their state). To operate this plan, teachers individualize learning and students have three choices: they can attend all 240 days that the school is open in order to obtain more opportunity for learning; they can attend just the required 180 days and divide this time over the 240 days that school is in session; or if parents prefer the traditional nine-month calendar, the students can begin in September and finish in June (NAYRE, 2007).

Sample Music Education Program Implemented Under a Concept 6 Plan

Trimis (1990) describes a YRE plan at Berendo Junior High School, in the Los Angeles Unified School District, where students attend school for two 16-week semesters. Each semester is followed by, preceded by, or interrupted by an 8-week vacation, based upon students' placement in one of three tracks.

The school, with approximately 2,900 students, employs three full-time music teachers for classes that include general music and music lab, instrumental performance classes, junior and senior orchestra, junior and senior band, two choruses and chamber choir. In addition, the school has two jazz vocal ensembles and a jazz/rock band that rehearse at lunch time or after school.

Advantages of the Single-Track System

In the single-track system, used at the junior high, a teacher and all of his or her students are in school at the same time, i.e. when the music teacher goes on vacation, so do all of his or her students. The main advantage of this system is that rehearsals and performances can all be scheduled according to the times when the program is "on track." The main disadvantage is that the program is limited to the number of qualified students who are on the "music track." In this case, a multi-track (or rainbowing plan) is adopted such that students are placed in classes according to need or qualifications regardless of their "track."

Disadvantages of the Multi-Track System

A major drawback of the multi-track system is that, unless the music teacher is on an extended contract, rainbowed students must be placed in other classes while the teacher is off. It is best if another music teacher can take over the class for the absent teacher so that all of the students can study their instrument or voice for their entire school year. Another alternative is to have the rainbowed students take a different class while their regular music teacher is on vacation.

For example, at Berendo, a C-Track chorus meets at the same time of day as a B-Track chorus. The teachers each rainbow the same students from A-Track such that students take C-Track chorus for eight weeks when B-Track is off and B-Track chorus for eight weeks while C-Track is off. While this is somewhat inconvenient in terms of planning rehearsals and performances, this system enables many more students to participate in chorus (Trimis, 1990).

NAYRE

The National Association for Year-Round Education (NAYRE) provides sample modified calendars for many of the other plans. See http://www.nayre.org/ for examples of a

• 45-15 Single-Track YRE calendar for Beaufort County, SC,

• 45-15 Multi-Track YRE calendar for Wake County, NC,

• 60-20 YRE calendar being used in Fairfield Suisun, CA,

• 60-15 YRE calendar being used in Clark County, NV,

• 90-30 calendar being used in Los Angeles, CA.

Viewpoints

The YRE movement has strong supporters and opponents, quite aptly described by McGlynn (2002) in a thorough review of YRE, including specific examples of success.

McGlynn conveys that NAYRE is the principal advocacy group for the year-round calendar. The organization cites minimizing learning loss that occurs during the typical three-month summer vacation as the greatest benefit of YRE. NAYRE uses growth data to support its position. It reports that "the number of public schools with a year-round calendar increased from 410 in 1985 to 3,059 in 2000 and the number of students on a year - round calendar grew from about 350,000 in 1985 to nearly 2.2 million in 2000" (2002, p. 34).

McGlynn also notes that there is a Texas-based organization known as Time to Learn that opposes year-round calendars, viewing YRE as a "short-term answer to overcrowding that rarely improves test scores, does not save money, causes rifts in communities, interferes with learning outside the classroom and makes it hard for teachers to participate in summer staff development programs" (2002, p. 34). This organization also uses data to support its position regarding YRE. Examining the NAYRE 2000 list, Time to Learn reports that "since the 1995-96 school year, 508 of 2,413 year-round schools — or roughly 21 percent — abandoned" a modified calendar. The website for Time to Learn is not publicly accessible, however it uses the Coalition for a Traditional School Year (http://www.schoolyear.info/) as its Internet presence.

One matter that both organizations agree on is that leaders who consider changing “to a year-round calendar must hold conversations with the community and teachers, know the reasons why a change will improve a school, and maintain public support” through open communication about student achievement, attendance, and expenses (McGlynn, 2002 ).

YRE Success Stories

McGlynn (2002) describes success in three districts that have all of their schools on YRE schedules:

Rock Island-Milan School District in Illinois

The first example is Rock Island-Milan School District in Illinois that is involved in a five-year trial period for district-wide YRE and shared how it involved the community in decision-making. “The district has 6,500 students and 17 schools, each of which hosted a public meeting about changing the calendar. Copies of research were placed throughout the community to inform residents of the pros and cons of year-round education. Next, the district sent out a survey, asking if the community wanted to change the calendar” (McGlynn, 2002 ). The superintendent was adamant that if the community did not want the change, then the district would not make the change. An overwhelming majority said yes to a five-year trial, believing the preponderance of evidence was supportive of YRE.

It was estimated that YRE would cost the district an additional $100,000 per year, but the hope was that better attendance, and consequently additional state funding, would help with the cost. The “district held prize drawings, open to those who registered on time, to increase the number of students who attended the first day of school. Administrators, school board members and the community will evaluate students' progress annually and make a final decision” about YRE after five years (McGlynn, 2002 ). The community has great confidence YRE will do no harm and believes it will only offer benefits.

Bardstown, Kentucky

A second example, selected by McGlynn (2002), is Bardstown, Kentucky, a district “with 54 percent of its students qualifying for the federal lunch program. Bardstown students attend school for nine weeks and then have three weeks off. Intersession classes for remediation and enrichment are offered.” Under the traditional calendar, the superintendent notes that education begins and ends and a child who falls behind in October is behind all year. The district spent two years “examining the issue, a formal committee was established in 1994, studied data for six months, and voted 13 to 3 to suggest a calendar change to the school board. The board voted unanimously for the calendar change” (McGlynn, 2002).

Business leaders also supported the plan, sharing that they liked the “idea of hiring students during breaks in order to allow regular employees time off. Vacation Bible schools and recreation programs rearranged their schedules, and families” were able to enjoy vacations in October (McGlynn, 2002).

Bardstown reports that since the 1994-95 school year, the last year for the traditional calendar, attendance is up “1 percent, the percentage of As and Bs on student report cards is up nearly 4 percent, and the percentage of Ds and Fs has declined more than 2 percent. The ACT test composite score for the district is up about a point. The percentage of seniors who attend postsecondary education rose from 62 percent to 80 percent. And discipline referrals are down 20 percent” (McGlynn, 2002).

Socorro Independent School District, El Paso County

The Socorro Independent School District, in El Paso County, on the border of Texas and Mexico is McGlynn's final example of a district that successfully implemented a year-round school calendar in 1991. Socorro originally adopted YRE to make more classrooms available, to slow their building program, and to maintain a reasonable tax rate. While they continue to build schools, their multi-track YRE schedule has saved the cost of building four schools and about $30 million in taxes over the past five years.

In the Socorro YRE program, students attend school for 60 days and have 20 days on intersession when they go on vacation, get jobs, do volunteer work, or involve themselves in other positive activities. Most importantly, students can come back to school to make up attendance, or to attend accelerated or remedial classes. Over half of Socorro students come from homes where Spanish is the dominant language. The ability to attend school for more days and not lose language skills over a long summer recess has been most helpful for students learning to speak English.

Barber (1996), Socorro's superintendent, reports the most important result of their YRE program calendar, where students are never out of school for more than one month at a time, is the increase in student performance every year since the program began. In Texas, all public school students in grades 3 to 12 take the Texas Assessment of Academic Skills (TAAS). As a whole, Socorro students have achieved higher scores on the TAAS than any district in the county; all 19 campuses are state accredited, and nearly 50 percent of the elementary schools have received state recognition for student performance. The district is convinced that the YRE calendar has contributed to this success.

Terms & Concepts

Balanced/Single-Track: A year-round education program that provides a continuous period of instruction followed by a vacation period throughout the calendar year. All students and school staff abide by the same (balanced) instruction and vacation schedule. The most popular single-track/balanced calendars that are used are 45-15, 60-20 and 90-30, where the first number indicates the number of instructional days and the second number indicates the number of vacation days that follow instruction.

Extended Contract: This refers to a teacher's contract that provides greater salary in exchange for greater time in YRE programs that would benefit from the teacher's involvement during intersessions.

Extended School Year (ESY): This term describes a change from the traditional nine-month school calendar to one that spreads instruction and vacations throughout the calendar year.

Intersession: This term refers to the frequent breaks that follow instructional periods in year-round education programs. An intersession is often used to provide enrichment or remedial activities for students in YRE programs.

Learning Loss: This is a term used by researchers who have studied the negative effect that long summer recesses have on student retention of subject matter.

Multi-Track: This describes a year-round education program used primarily to alleviate overcrowding in school buildings. Students and school staff are divided into groups — or tracks — of similar size. Each track has its own schedule of instruction and vacation days. One track is on vacation throughout the calendar year which extends the capacity of a school.

Rainbow Teachers and Students: In multi-track YRE programs, teachers usually attend the same school days as their students, but might have to work during another track while their own track is on intersession. These teachers are called rainbow teachers. Students from several tracks including those on intersession, who attend a rainbow teacher's class, are called rainbow students.

Traditional Calendar Schools (TCS): These are schools that follow a conventional school program that delivers instruction during a certain number of state-mandated days, commonly 175-180 days between September and June. School buildings are usually closed during the summer months.

Year-Round Education (YRE): This has become a blanket term for describing a school reform option that extends the traditional nine-month school schedule in order to provide constant education, a briefer summer vacation and additional breaks throughout the twelve-month calendar year.

Bibliography

Barber, R. J. (1996). Year-round schooling really works. Education Digest, 62, 31–33. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=9611141753&site=ehost-live

Baxter, K. (2012). Breaking the agrarian model with a longer school year. Momentum, 43, 10–14. Retrieved December 16, 2013 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=91709193

Burke, K., & Joyce, M. (2008). Report for the Nottingham School District: Assessment of educational facility needs, K–8. Retrieved July 2, 2008 http://www.nottingham.k12.nh.us/facilityneeds.pdf

Davis, J. (2006). The promise of extended-time schools for closing the achievement gap: A speech at the 37th Annual NAYRE Conference. Retrieved July 3, 2007, from http://nayre.org/reports_and_studies.htm

Extending the school year. (2012). American School Board Journal, 10. Retrieved December 16, 2013 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=74152145

Fenwick, J. (1975). The extended school year: Questions to think about. Education Digest, 41, 11–13. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=18683524&site=ehost-live

Jones, J. (2005). From good to great: Keynote address at the 36th annual NAYRE conference. Retrieved July 3, 2007, from http://www.nayre.org/05%20Jones%20Speech.html

Making the case for year-round education. (1995). Curriculum Review, 35, 4. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=9601100459&site=ehost-live

McGlynn, A. (2002). Districts that school year-round. School Administrator, 59, 34–38. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=6360003&site=ehost-live

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National Association for Year-Round Education. (n.d.). Calendars defined. Retrieved July 3, 2007, from http://www.nayre.org/cal.htm

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National Association for Year-Round Education. (n.d.). Statistical summaries year-round education programs: 2006–2007. Retrieved July 3, 2007, from http://www.nayre.org/STATISTICAL%20SUMMARIES%20OF%20YRE%202007.pdf

O'Sullivan, M. (2013). The ten-month school year: Are we ignoring educational research in order to preserve summer vacation? Finding a compromise between educational advancement and over-schooling. Brigham Young University Education & Law Journal, , 395–415. Retrieved December 16, 2013 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=89986800

Review cases involving extended school year programming. (2013). Special Education Report (LRP Publications), 39, 6. Retrieved December 16, 2013 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=91709193

Richmond, M., Jr. (1979). Comparing different all-year school designs. Education, 99, 257–258. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=4718742&site=ehost-live

School days. (2006). State Legislatures, 32, 5. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=21660049&site=ehost-live

St. Gerard, V. (2007). Year-round schools look better all the time. Education Digest, 72, 56–58. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=25057095&site=ehost-live

Trimis, E. (1990). Can year-round scheduling work for your program? Music Educators Journal, 77, 50–52. Retrieved July 2, 2007 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=9705192880&site=ehost-live

White, E. (2006). Knowing the way and trying to get there: Keynote address at the 37th annual NAYRE conference. Retrieved July 3, 2007, from http://www.nayre.org/dr__eugene_white.htm

Suggested Reading

Ballinger, C., & Kirschenbaum, E. (1987). The year-round school: Where learning never stops. Bloomington, IN: Phi Delta Kappan Education Foundation.

Ballinger, C., & Kneese, C. (2006). School calendar reform: Learning in all seasons. Lanham, MD: Rowman & Littlefield.

Farbman, D., & Kaplan, C. (2005). Time for a change: The promise of extended-time schools for promoting student achievement. Retrieved July 31, 2007, from http://www.mass2020.org/full_report.pdf

National Education Commission on Time and Learning. (1994). Prisoners of time. Retrieved July 31, 2007, from http://www.ed.gov/pubs/PrisonersOfTime/index.html

Offutt, T. (2012). Report: Time to expand evidence on extended learning. Education Daily, 45, 3. Retrieved December 16, 2013 from EBSCO Online Database Education Research Complete. http://search.ebscohost.com/login.aspx?direct=true&db=ehh&AN=79966045

Essay by Sally A. Coppus, Ed.D.

Dr. Sally Coppus is owner and manager of a consulting and software company, CBE Services Inc. The company has provided instructional design and production of computer-delivered education and training applications, ranging from certification training for firefighters to product training for pharmaceutical sales representatives. Currently, the company provides program planning and budgeting, grant writing and administration, project management, and program evaluation and reporting for several nonprofit clients and institutions of higher education.