In Easter Seal Society for Handicapped Children and Adults of Philadelphia, Bucks, Chester, Delaware and Montgomery Counties v. Unemployment Compensation Board of Review, 720 A.2d 217 (Pa. Cmwlth. 1998), this Court reversed the Board's award of benefits to an employee of the Easter Seal Society School in Montgomery County who was unemployed during the summer of 1997. The Court held that the Easter Seal program, which provides educational and therapeutic services to disabled children, was an "educational institution" under Section 402.1(1) of the Unemployment Compensation Law (Law). In doing so, the Court, unlike the drafters of UIPL 41-97, identified the criteria that help determine whether a program is an "educational institution."