In this concluding volume of a nine-volume study of the impact of school finance reform on the poor and minorities, the author summarizes the project's methods, variables, findings, and conclusions about reform in the six states of California, Colorado, Florida, Michigan, New Mexico, and Texas. He first discusses the two general approaches to finance reform--social equity (equalizing expenditures) and fiscal neutrality (equalizing fiscal opportunities). The variables studied include educational resources, district wealth, tax effort, income, ethnicity, and urban location. These were analyzed at the district level and the school level (in Florida only) using correlations, percentiles, and measures of central tendency. Among the findings are that finance reform slightly decreased spending disparities and wealth discrimination, slightly increased fiscal neutrality, and made little change in revenues for poor and minority students. In Florida the study found greater spending disparities and ethnic concentrations at the school level than at the district level. The author concludes that finance reforms caused only slight improvements in social equity or fiscal neutrality and that reforms aimed at wealth neutrality will not necessarily benefit poor and minority students because such students are not always concentrated in low-wealth districts. (Author/RW)