Got five minutes? WBUR in Boston has created an animated cartoon to explain the concept of Accountable Care Organizations (ACOs). It's very basic, and the jokes are awful, but at least it has a properly cynical attitude ("I'm having a nasty flashback. It sounds like what I remember the 1990s when my HMO wouldn't pay for my treatments") and explains capitation and pay for performance in a way that even we understood.
You can check out the video here: http://commonhealth.wbur.org/2012/02/cartoon-accountable-care/.