Ninety Ten Report

About the Ninety Ten (90-10) Report

The 90-10 rule refers to a U.S. regulation that governs for-profit higher education. It caps the percentage of revenue that a proprietary school can receive from federal financial aid sources at 90%; the other 10% of revenue must come from alternative sources. Campus Cafe provides a report to assist institutions with calculating student revenue by source. 

The Campus Cafe report considers only student transactions; donations and gifts recorded in Campus Cafe are not encompassed in the report. Revenue recorded in systems outside of Campus Cafe will also not appear in the report.

Prerequisites 

• The report determines whether to classify a transaction as federal aid (90) or non-federal revenue (10) based on the transaction code, specifically the Ninety Ten drop down selection.

Access Report

1. Navigate to Faculty/Staff > Base Reports
2. Log in to Base Reports
3. Click Billing and Accounts Receivable
4. Click Ninety-Ten Summary and Detail
   Database Code: Your institution's unique identifying number
   Enter/Select Earliest A/R Transaction Date: Transactions dated on or after this date will be returned in the report
   Enter/Select Ending A/R Transaction Date: Transactions dated on or prior to this date will be returned in the report
   (Optional) - Enter Student ID Number (-1 for All): Enter an ID# to filter on a single student.
   Show Report Definition (Y/N): Display the report description and the underlying logic.
   Select Site(s): Allows for filtering on specific student sites.
5. Click View Report

To download the results, click the blue disk icon

1. Institutional Charges: Under the regulations, the report should only include revenue received (cash basis of accounting) for the reporting period, but this is not blanket cash received.  It has to be matched against eligible institutional charges.  Just like a 1098T reports payments received for the tax year but only up to the amount of eligible charges, the 90/10 report looks at the same. In addition, reporting for Title IV revenue is also done based on a hierarchy of the funds (Credit Balance, Pell, SEOG, SUB, USUB, PLUS).

2. Carry Forward Charges and Credit Balances:  The calculation looks at charges and credit balances for the history of the student.
 a. Credit Balances: There may be historical charges (not in the reporting period) for a student that are non-Institutional charges that reduce credit balances issued to a student. These credit balances are looked at during the current reporting period to include as a revenue source because the calculation considers that there are credit balances that have not been issued to the student or used for eligible institutional charges so therefore are used as a revenue source against the current eligible institutional charges for the reporting period.
 b. Carry Forward Charges: There may be historical charges (not in the reporting period) for a student that are Institutional charges where cash received did not pay the full charges. These Carry Forward Charges will be used in the current reporting period if the cash received exceeded the Institutional Charges for the reporting period and there were historical institutional charges not paid during a previous reporting period.

3. Presumption Rules: These are revenue (fund) sources that can be calculated against institutional charges before Title IV funds. 
They are funds received from an outside non-federal source such as state grants or tribal funds (scholarships/grants) where the school does not control the money.  These funds are considered 10 money and the reduce 90 money for a student who receives these funds and Title IV funds.

4. Stipend Amount: If a school grants stipends money to a student from a fund source that is considered to be Other Receipt or Non-Federal Resource, then that amount is excluded from the revenue reported.