Private Schools Receive Full Tuition Vouchers, Yet Lacking Accountability

**Private Schools Fully Funded by Vouchers Operate with Limited Oversight, Investigation Finds**

A subset of private schools across the U.S. relies entirely on public funding through voucher programs, operating with minimal accountability compared to traditional public schools, according to an investigation by ProPublica. In Wisconsin alone, 39 such schools educated nearly 8,000 students last year, receiving approximately $87 million in state voucher funds.

These institutions, which ProPublica refers to as "100% schools," function like public schools in terms of funding but lack the same regulatory and transparency requirements. Unlike public schools, they are not subject to open records laws, standardized testing mandates in many states, or restrictions on financial conflicts of interest.

One example is Atlas Preparatory Academy in Milwaukee, which received over $4.3 million in voucher money for 357 students in the 2023-24 school year. The school has consistently received the lowest possible rating on Wisconsin’s school report card. Public records reveal financial arrangements that would be prohibited in public schools, including a board chair who also served as a paid administrator, earning over $150,000 in 2024. The same individual’s accounting firm received tens of thousands of dollars from the school for consulting services.

Wisconsin law does not prohibit such dual roles in private schools, nor does it require the same level of financial transparency. While public schools must disclose budgets, meeting minutes, and academic performance data, private voucher schools face no such obligations. They are only required to hold two parent meetings per year, with no mandate to make them public.

The lack of oversight extends to academic standards. Unlike public schools, voucher-funded private schools are not required to serve all students with disabilities. In Wisconsin, both public and voucher students take the same standardized tests, but parents can opt out, limiting data on performance.

Atlas Preparatory Academy’s website lacks detailed information on curriculum or operations. By contrast, nearby Bay View High School, a public school with a similarly low state rating, provides extensive public access to improvement plans, meeting records, and program details.

Financial records for voucher schools are available through IRS filings and state audits, but obtaining them requires proactive requests. ProPublica’s investigation found that some school leaders declined interview requests or provided limited responses. Atlas Prep’s executive director, Michelle Lukacs, defended the school’s compensation practices, stating that all employees earn their pay and that the board chair’s role was separate from his paid management position.

A 2011 Wisconsin Department of Public Instruction report questioned whether voucher-funded private schools should be considered "quasi-public" and suggested potential consequences for low-performing schools, including financial sanctions or closure. More than a decade later, such accountability measures remain absent.

As voucher programs expand nationwide, the gap in oversight between public and private schools persists, raising questions about the use of taxpayer dollars in education. ProPublica continues to examine these issues and encourages families with experiences in voucher programs to share their perspectives.