Health Professions Education (Part I, line 7f)


DISCUSSION: Costs related to PhD students should be included under Worksheet 7, Research.

NARRATIVE REQUIRED: No

Worksheet 5 (Click here for Worksheet 5 instructions)

Total Community Benefit Expense
1.   Medical students  1. _______________
2.   Interns, residents, and fellows  2. _______________
3.   Nursing  3. _______________
4.   Other allied health professions  4. _______________
5.   Continuing health professions education  5. _______________
6.   Other students  6. _______________
7.   Total community benefit expense (add lines 1 through 6; enter on Part I, line 7f, column (c))  7. _______________
Direct offsetting revenue
8.   Medicare reimbursement for direct GME  8. _______________
9.   Medicaid reimbursement for direct GME  9. _______________
10.   Continuing health professions education reimbursement/tuition 10. _______________
11.   Other revenue 11. _______________
12.   Total direct offsetting revenue (add lines 8 through 11; enter on Part I, line 7f, column (d)) 12. _______________
13.   Net community benefit expense (line 7 minus line 12; enter on Part I, line 7f, column (e)) 13. _______________
14.   Total expense (enter amount from Form 990, Part IX, Line 25, column (A), and include the organization's share of joint venture expenses) 14. _______________
15.   Percent of total expense (line 13 divided line 14; enter amount of Part I, line 7f, column (f)) 15. _____________%

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