NDE Logo NDE Special Populations Office-Proportionate Share Worksheet For Non Public Schools
2025-2026
NDE 06-104
Due Date: 12/15/2024
  

CALCULATING PROPORTIONATE SHARE


 

                                Click Here to Continue the Online Submission

The following is provided for school districts as they address their responsibilities for providing special education and related services to parentally-placed non-public school children.  The Individuals with Disabilities Education Improvement Act of 2004 (IDEA 2004) requires that each school district determine the proportionate amount of Federal funds to be expended by the district for children attending non-public schools located within their district’s jurisdiction.  This is a significant change from previous requirements.  IDEA 2004 places the responsibility for special education services with the district where the non-public school is located and not with the district in which the child resides.                                

In order to calculate the proportionate amount of IDEA Part B funds that must be expended on services for this population of children, districts must collect the required data as directed.  The proportionate share calculation must be completed by 12/15/2024 and represents the amount of federal funds that must be spent for this population of students in the next fiscal year.

                               

Required data:

                               

Number of eligible children in the Non-Public schools ages 3 – 21  - This includes Non-Public school and home schooled children eligible and served as well as Non-Public school and home schooled children eligible but not served by the public school.

                               

Number of eligible children in the public school ages 3-21 – This includes children enrolled in public schools eligible and served as well as public school children eligible but not served by the public school.

                               

Total Part B flow-through allocation (both 611 and 619 funds) provided by NDE.

                               

Eligible children are children who have been evaluated and determined eligible for special education and related services by the public school.  Served children are children who are receiving special education and related services through the public school.  Home schooled children are included in this population of parentally-placed non-public school children.  They must be included, as appropriate, in the data defined above. Additional information pertaining to parentally placed children with disabilities in Non-public schools may be found at https://www.education.ne.gov/wp-content/uploads/2024/10/2025-2026-SPED-Proportionate-Share-Worksheet-for-Nonpublic-Schools.pdf.

 
If you have questions concerning the Proportionate Share Worksheet application, please contact:

Megan Kassing
(531) 289-8565
Or E-Mail at:
megan.kassing@nebraska.gov