Program expenditure and income data collected from a sample of 61 nonpublic special education schools were analyzed to illuminate their market behavior. Primary emphasis was on profits, tuition levels, and tuition trends. The study demonstrates that, contrary to several commonly held assumptions, nonpublic special education schools typically earn very small profits, do not take unfair advantage of state subsidization, and are not primarily motivated by monetary considerations. The data provided and conclusions drawn in this article will hopefully be used by national, state, and local educational agencies in their planning efforts toward meeting the needs of exceptional children.
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