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Recent 90/10 Articles

Department of Education Reverses Course on 90/10 Rule: Non-Title IV Distance Education Revenue Eligible Again

Department of Education Reverses Course on 90/10 Rule: Non-Title IV Distance Education Revenue Eligible Again

By Michael T. Wherry, CPA July 9, 2025

The U.S. Department of Education has issued new interpretive guidance that significantly impacts how proprietary institutions calculate revenue under the 90/10 rule. This change represents a major victory for schools offering non-Title IV programs via distance education. What Changed? In a reversal of its 2022 position, the Department now confirms that proprietary...

The New McClintock 90/10 Calculation Model is Now Available

The New McClintock 90/10 Calculation Model is Now Available

By Dave McClintock, CPA February 20, 2024

The U.S. Department of Education’s 2023 changes to the longstanding 90/10 rule introduces new hurdles for proprietary schools. Not only do the changes require schools to adopt a new model for calculating their 90/10, but they also make it more difficult to pass. Use Our Model to Stay Compliant At McClintock &...

2023 Changes to the 90/10 Rule Require Careful Analysis

2023 Changes to the 90/10 Rule Require Careful Analysis

By Michael T. Wherry, CPA March 13, 2023

The U.S. Department of Education (ED) published the 90/10 rule near the end of 2022 that includes significant changes beyond just redefining what funds should be included in both sides of that equation. This makes it crucial that institutions understand the nuanced changes, update their processes to calculate 90/10, and undergo...