Fontana and Jennings find that ESA implementation has varying effects depending on whether a particular grade level was eligible for the subsidy. There was no effect on tuition for ineligible grades. But for grades with partial eligibility, tuition increases in Iowa ranged from 10–16 percent (10 percent equates to about $830), depending on whether the model controlled for school-level factors (such as school quality, resources, teaching staff, and so on). The largest effect was on the universally eligible grade of kindergarten, where analysts saw increases of 21 to 25 percent in tuition (21 percent amounted to about $1,300).