FSM
TO (Expense) FROM (Revenue)
Category Subcategory NMFF NU NMHC McGaw NMFF NU NMHC McGaw
Medical and Educational
Administration Physician Leadership 70001 44001 44101
Medical and Educational
Administration Educational Leadership 70002 44002 44102
Medical and Educational
Administration Administrative Support 70003 44003 44103
Faculty Retention 70005 44005 44105
Leadership Recruitment 70006 44006 44106
Transitional Support Research 70010 71010 44010 44110
Transitional Support Academic 70011 71011 44011 44111
Transitional Support Clinical 70012 71012 44012 44112
Program Support Research 70015 71015 44015 44115
Program Support Academic 70016 71016 44016 44116
Program Support Clinical 70017 71017 44017 44117
Leased Employees –
Leased Personnel
Physicians/Psychologists 70020 71020 44020 44120
Leased Employees – Non-
Leased Personnel
Physician Clinicians 70021 71021 44021 44121
Leased Employees – Non-
Leased Personnel
Clinicians 70022 71022 44022 44122
Contracted Services –
Contracted Services
Laboratory Services 70025 71025 44025 44125
Contracted Services
Contracted Services – Other 70026 71026 44026 44126
Contracted Services –
Contracted Services
Clinical Trial-Related 70027 71027 44027 44127
Contracted Services
Contracted Services - Clinical 70028 71028 44028 44128
Global Payment
Distribution 70030 71030 44030 44130
FSM
TO (Expense) FROM (Revenue)
Category Subcategory NMFF NU NMHC McGaw NMFF NU NMHC McGaw
Sponsored Programs Sub-
Contracts 70032 71032 44032 44132
Insurance Professional Liability 70035
Insurance General Liability 70036
Facilities / Occupancy Rent 70040 71040 44040 44140
Facilities / Occupancy Utilities 70041 71041 44041 44141
Facilities / Occupancy
Facilities Support Services 70042 71042 44042 44142
Facilities / Occupancy Security 70043 71043 44043 44143
Capital and Lease
Facilities / Occupancy
Arrangements 70044 71044 44044 44144
General and Network and
Administrative Communication Services 70046 71046 44046 44146
General and
Administrative Postage 70047 71047 44047 44147
General and
Administrative Library 70048 71048 44048 44148
Residents Compensation 70050 71050 72050 44050 44150
Residents Other Expenses 70051 71051 72051 44051 44151
Compensation (ACGME-
Fellows
accredited) 70055 71055 72055 44055 44155
Other Expenses (ACGME-
Fellows
accredited) 70056 71056 72056 44056 44156
Compensation (non-ACGME
Fellows
accredited) 70057 71057 72057 44057 44157
Other Expenses (non-
Fellows
ACGME accredited) 70058 71058 72058 44058 44158
Dues, Memberships, &
Licenses 70060 71060 72060 44060 44160
Drugs, Medical Devices
& Supplies 70062 71062 44062 44162
NMCat Contributions 88244 88544 44165
FSM
TO (Expense) FROM (Revenue)
Category Subcategory NMFF NU NMHC McGaw NMFF NU NMHC McGaw
Mission Support
Contributions –
Research, Academic and
Other 70063 44070
Research and Education
Fund 70064 44072
88284
88285
88286
University Shared 88287
Services 88288
Miscellaneous 70080 88289 71080 72080 44080 88589 44180 44280
Northwestern Medicine Funds Flow Analysis
Category Summary
Categories Category Description Sub-Categories Sub-Category Description
Department Chairs, Division Chiefs,
Physician Leadership
Medical Directors and Other Leadership.
Medical and educational administration and leadership, with defined administrative Residency and fellowship program
Medical and Educational Administration Educational Leadership
positions. directors and coordinators.
Administrative support for Chairs, Chiefs
Administrative Support and Medical Directors (e.g., assistants, rent
allowance).
Faculty Retention Support for faculty retention. N/A N/A
Leadership Recruitment Support for recruitment of leadership positions (e.g., chairs). N/A N/A
Academic Support for an academic program.
Program Support
Support for academic, clinical, or research program operations. Research Support for a research program.
Clinical Support for a clinical program.
Transitional support for an academic
Academic
program.
Support for academic, clinical, or research program operations for a defined period Transitional support for a research
Transitional Support Research
of time. program.
Clinical Transitional support for a clinical program.
Purchased clinical faculty time, including
Leased Employees – Physicians/
consultant payments related to non-NMFF
Psychologists
members.
Leased Personnel Payment for employee time/effort, directly attributable to an individual. Leased Employees – Non-Physician Purchased nurse and mid-level provider
Clinicians time.
Leased Employees – Non-Clinicians Purchased non-clinical employee time.
Contracted Services - Laboratory
Payment for laboratory services.
Services
Contracted Services – Clinical Trial- Payment for services related to a clinical
Payment for a specific service or program, where a contract provides for one party to
Contracted Services Related trial.
provide services to another party.
Other purchased services, including fee for
Contracted Services - Other
service activities.
Contracted Services - Clinical Payment for contracted clinical services.
Transfer of patient-care related revenues collected by one entity on behalf of
Global Payment Distribution N/A N/A
another (e.g., Transplant global contracts).
Specific sub-contracting agreements for services related to a sponsored
Sponsored Programs Sub-Contracts N/A N/A
program/project.
Professional Liability Professional liability insurance
Insurance Malpractice and other liability insurance.
General Liability General liability insurance
Rent Space with a defined lease arrangement.
Utilities N/A
Facilities/Occupancy Service and/or space owned by one entity and shared with another entity(s). Security N/A
Facilities Support Services Including Environmental Services.
Capital and lease arrangements. This is a
Capital and Lease Arrangements
balance sheet account only.
Network and Communication Services N/A
General and administrative services owned by one entity and shared with another
General and Administrative
entity(s). Postage N/A
Library N/A
Compensation Salaries and fringe of residents.
Residents Salaries, fringe and other expenses associated with residency programs. Non-personnel expenses for residency
Other Expenses
education.
Northwestern Medicine Funds Flow Analysis
Category Summary
Categories Category Description Sub-Categories Sub-Category Description
Salaries and fringe for ACGME-accredited
Compensation (ACGME-accredited)
fellowship programs.
Non-personnel expenses for ACGME-
Medical and educational administration and leadership, with defined administrative Other Expenses (ACGME-accredited)
Medical and Educational Administration accredited fellowship education.
Fellows positions.fringe and other expenses associated with fellowship programs.
Salaries, Compensation (non-ACGME Salaries and fringe for non-ACGME-
accredited) accredited fellowship programs.
Other Expenses (non-ACGME Non-personnel expenses for non-ACGME-
accredited) accredited fellowship education.
Dues, Memberships and Licenses Dues, memberships and licenses. Includes McGaw, NMH, and NHC dues. N/A N/A
Drugs, Medical Supplies & Devices Drugs, medical supplies and devices. N/A N/A
NMCat Contributions Contributions to NMCat fund. N/A N/A
Mission Support Contributions – Research,
Funds transferred from NMFF to FSM departments, in excess of margin. N/A N/A
Academic and Other
Research and Education Fund Tax on practice plan revenues collected by NMFF and transferred to FSM. N/A N/A
University Shared Services FSM payments to NU for shared services. N/A N/A
Common Paymaster Payments related to the FSM/NMFF Common Paymaster. N/A N/A
Other/ Miscellaneous Other inter-entity funds flow, as needed. N/A N/A