Question: We have an employee whose title is Director of Indigent Funding and her entire position is focused on how to spend the trust funds that the hospital receives from a local foundation. This consists of meeting with potential community partners, researching community health needs, managing the hospital’s Medical Access Program and educating the leadership on social determinants of health.
Recommendation: We recommend reporting the expense of this position as community benefit in the category of Community Benefit Operations. If the foundation funds cover this person’s salary, that amount should be entered as off-setting revenue.