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The New 90/10 Rule
in 30 Minutes

The new 90/10 rule is effective for fiscal years beginning January 1, 2023. Are you aware of how these changes to the calculation apply to you?

Watch our short recorded webinar for a quick, informative digest of the most important developments to this longstanding rule. We discuss key changes, followed by audience Q&A.

Watch the Webinar

Please fill out your information below to access the recording & bonus calculator tool.

Webinar Hosted By


Michael T. Wherry, CPA

With three decades of experience serving postsecondary education, Mike has overseen hundreds of annual audits (financial statements and student financial aid). Clients value his expertise related to accounting standards and Title IV regulations and how they impact institutions. A large number of organizations select or request Mike to present to their members at conferences and on webinars. Specifically, Mike has set himself apart by quickly developing a deep knowledge of new regulations released by the U.S. Department of Education and then explaining them to leaders in Higher Education in a way that makes them easier to understand.


Chris Albecker, CPA
Senior Manager

Chris joined McClintock & Associates in 2006 and is a Senior Manager in the firm’s Audit Practice, working extensively with clients in the postsecondary school industry.  He provides a full range of audit and business consulting services including financial statement audits, 90/10 calculation projections, due diligence and change in ownership, composite score planning, and Title IV compliance audits.  He is a member of both the American and Pennsylvania Institute of Certified Public Accountants.


90/10 Calculation Tool

Stay ahead of changing rules.  This Excel spreadsheet helps you determine how last year’s 90/10 calculation would have been impacted under the new 90/10 rule.

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Who Needs These Tools

The U.S. Department of Education made sweeping changes to this longstanding rule, which calculates the ratio of Title IV funding for proprietary schools. This can spell complexity for you and your staff. Our experts will break down the changes and answer your questions. 

Quickly review your revenue sources and assess compliance in a rapidly changing environment.

Ensure the longevity of your institution. Understand how to recruit and promote professionals who can manage complex requirements.

Financial Aid Directors
Capture all payment types in your Student Information System to properly calculate 90/10.


Who Should Use This Tool

University leadership and financial aid professionals will all feel the impact of the new 90/10 rule requirements.

Financial Aid Director
Conduct funding program reviews with confidence and align your staff around new requirements.

Ensure the longevity of your institution. Understand how to recruit and promote professionals who can manage complex requirements.

Financial Aid Administrator
Your days are long and hectic. Get ahead of new issues and streamline your processes so you can better focus on serving students.

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About McClintock & Associates

Proprietary schools face changing Title IV requirements. It's harder than ever to plan for the future, let alone help your staff navigate their daily work.

McClintock & Associates helps institutions like yours navigate these challenges with confidence. Our CPA- and FAAC-certified professionals live and breathe higher education. As you plan new programs and delivery options, count on us for guidance and expertise. We help our partners build compliance into their daily work and focus on what's most important: serving your students.

Have questions? Contact us.

If you're worried about compliance challenges under the new 90/10 rule, or any other dimension of Title IV, we're here to help. Reach us today.