The key purpose of this study is to determine the functional skills of learners with special educational needs (LSENs) in terms of life skills, social skills and community-based learning skills in the identified schools in Toledo City Division. It employed both quantitative and qualitative research methods to assess the functional skills of LSENs amidst the pandemic as rated by the parents. The respondents were selected through purposive sampling technique. The study utilised an adapted the research tool. The findings show that most of the learners were aged 10 years old or older, male, non-graded and with intellectual disabilities, while most of the parents were poor, housewives and had a high school level. The result also revealed that parents rated LSENs with moderate functional skills. The challenges encountered by parents include lack of relevant training, lack of knowledge about child care and lacks of time. With this, the school administrators should design responses with specific contexts and consider implementation of the functional skills of learners. Hence, the adoption of the parental intervention plan for LSENs is recommended.