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Research & Reports

Research Highlights
Step Up For Students Scholarship Results

Florida is home to the largest private school and home education scholarship programs in the United States. This year, Step Up will serve more than 500,000 students throughout Florida on six different scholarship programs.

Scholarships for Private School Students

2026-27 Fast Facts

279,369  students on the Family Empowerment Scholarship for Educational Options
Average scholarship worth about $8,000
More than 100,000 students eligible for free or reduced-price lunches
34% of students live in single-parent households
56% of students are black, Hispanic, Asian, Native American, Pacific Islander or other.
2,477 participating private schools

Family Empowerment Scholarship for Students with Unique Abilities

2026-27 Fast Facts

161,993 students on the Family Empowerment Scholarship for Unique Abilities
Average scholarship worth about $10,000
2,403 participating private schools
Top 5 Diagnosis Type:

Other Health Impairment

22.72%

Autism Spectrum Disorder

18.16%

Multiple-Diagnosis

14.59%

Language Impairment

8.62%

Speech Impairment

8.33%

Scholarships for Home Education Programs

2026-27 Fast Facts

76,869 students on the Personalized Education Program (PEP)
Average scholarship worth about $8,000
Top 5 Counties for participating students:

Hillsborough

4,640

Polk

3,929

Orange

3,557

Palm Beach

3,514

Duval

3,512

New World’s Reading scholarship

2022-23 Fast Facts:

5,710 enrolled
$500 scholarship

Step Up For Students Financial Reports

Financial Audits

The state of Florida requires each Scholarship Funding Organization (SFO) to submit a financial and compliance audit performed by an independent certified public accountant each year. The report is submitted to the Auditor General and the Department of Education.

View Financial Audits

Auditor General Operational Audits

As of 2014, Section 11.45(2)(k), Florida Statutes requires the Auditor General to conduct an operational audit of the accounts and records of eligible nonprofit scholarship funding organizations.

View Auditor General Operational Audits

IRS Form 990

The Internal Revenue Service requires that each 501(c)(3) nonprofit corporation file a statement of finances each year, known as Form 990. In previous years, the corporate name under which Step Up For Students operated was the Florida School Choice Fund.

View IRS Form 990

School Financial Reports

In 2010, the State Legislature required that every school receiving more than $250,000 in any given year hire an independent Certified Public Accountant (CPA) to file a financial report by Sept. 15. The report, formally called Agreed Upon Procedures, is intended to ensure that the money is used for education-related expenses.

Agreed Upon Procedures

AUP Report to Department of Education

Educational Choice in Florida

Education choice isn’t just about charter schools or private schools anymore. Education choice is about giving parents a variety of options for their children and that’s where Florida excels.

Today, 1.7 million students in Florida attend schools of choice. Most students select from choice programs in their local school district including open enrollment, magnet schools, International Bachelorette programs and career and professional academies. Of these students 1.2 million are choosing options financed by taxpayers or corporate donors.

Scholarship programs run by Step Up For Students, such as the Florida Tax Credit Scholarship, Hope Scholarship, Reading Scholarship, and the Family Empowerment Scholarship, constitute a small but vibrant part of Florida’s changing education landscape.


The Florida Pre-K Through 12 Education Landscape
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