Worksheet 5

Health Professions Education (Part I, line 7f)

Use Worksheet 5 to report the net cost of health professions education.

"Health professions education" means educational programs that result in a degree, certificate, or training necessary to be licensed to practice as a health professional, as required by state law, or continuing education necessary to retain state license or certification by a board in the individual's health profession specialty. It does not include education or training programs available exclusively to the organization's employees and medical staff or scholarships provided to those individuals. However, it does include education programs if the primary purpose of such programs is to educate health professionals in the broader community. Costs for medical residents and interns may be included, even if they are considered "employees" for purposes of Form W-2, Wage and Tax Statement.

Examples of health professions education activities or programs that should and should not be reported are as follows.

Activity or Program Report Example Rationale
Scholarships for community members Yes More benefit to community than organization
Scholarships for staff members No More benefit to organization than community
Continuing medical education for community physicians Yes Accessible to all qualified physicians
Continuing medical education for own medical staff No Restricted to own medical staff members
Nurse education if graduates are free to seek employment at any organization Yes More benefit to community than organization
Nurse education if graduates are required to become the organization's employees No Program designed primarily to benefit the organization

Lines 1-6. Include both direct and indirect costs. Direct costs of health professions education do not include costs related to Ph.D. students and post-doctoral students, which are to be reported on Worksheet 7, Research.

Direct costs of health professions education include the following.
 - Stipends, fringe benefits of interns, residents, and fellows in accredited graduate medical education programs.
 - Salaries and fringe benefits of faculty directly related to intern and resident education.
 - Salaries and fringe benefits of faculty directly related to teaching of medical students.
 - Salaries and fringe benefits of faculty directly related to teaching of students enrolled in nursing programs that are licensed by state law or, if licensing is not required, accredited by the recognized national professional organization for the particular activity.
 - Salaries and fringe benefits of faculty directly related to teaching of students enrolled in allied health professions education programs, licensed by state law or, if licensing is not required, accredited by the recognized national professional organization for the particular activity, including, but not limited to, programs in pharmacy, occupational therapy, dietetics, and pastoral care.
 - Salaries and fringe benefits of faculty for teaching continuing health professions education open to all qualified individuals in the community, including payment for development of online or other computer-based training accepted as continuing health professions education by the relevant professional organization.
 - Scholarships provided by the organization to community members.

Line 8. Enter Medicare reimbursement for direct GME, including reimbursement for approved nursing and allied health education activities and direct GME reimbursement received for services provided to Medicare Advantage patients. For a children's hospital that receives children's GME payments from HRSA, count that portion of the payment equivalent to Medicare direct GME. Do not include indirect GME reimbursement provided by Medicare.

Line 9. Enter Medicaid reimbursement for direct GME, including only that portion of Medicaid GME payment equivalent to Medicare GME and that can be explicitly segregated by the organization from other Medicaid net patient revenue. Do not include indirect GME reimbursement provided by Medicaid, which is to be reported on Worksheet 3. Unreimbursed Medicaid and Other Means-Tested Government Programs.

Line 10. Enter revenue received for continuing health professions education reimbursement or tuition.

Line 11. Enter other revenue received for continuing health professions education activities.

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