Required fields are marked *. Nonprofit hospitals in New York pay out billions of dollars in salaries, bonuses and other compensation. Hospital CEO Salaries The BLS estimates that as of May 2020, the median annual salary for CEOs in health care and social assistance was $160,950. The Philadelphia Protection Unit San Antonio, TX Quick Apply $20 Hourly. Silvers is also a MetroHealth board member and helped determine Dr. Boutros's salary. , The average salary of Hospital Chief Executive Officer is $186,565, and the average salary of Chief Executive Officer is $814,273. Depending on the hospital or system, the particular educational qualifications for a CEO can vary, although typically the CEO is required to hold a masters degree at the very least.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'howigotjob_com-leader-4','ezslot_19',602,'0','0'])};__ez_fad_position('div-gpt-ad-howigotjob_com-leader-4-0');if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'howigotjob_com-leader-4','ezslot_20',602,'0','1'])};__ez_fad_position('div-gpt-ad-howigotjob_com-leader-4-0_1');.leader-4-multi-602{border:none!important;display:block!important;float:none!important;line-height:0;margin-bottom:7px!important;margin-left:auto!important;margin-right:auto!important;margin-top:7px!important;max-width:100%!important;min-height:250px;padding:0;text-align:center!important}. Copyright 2023 Becker's Healthcare. University Hospital, the state's sole public medical center, announced on Thursday that Ed Jimenez will be its next president and CEO. After seven months of a national search, Stockton Universitys board of trustees has named a successor for President Harvey Kesselman, who will retire at Atlantic City will be the future site of a state-of-the-art marijuana cultivation facility, according to a Thursday announcement from Vantage Commercial, which orchestrated the Have a need to fill positions in a field where an apprenticeship program would really help? At UF Health, Jimenez was responsible for the operations at a 1,000-bed health system anchored by an 850-bed, nationally known academic medical center. To view the purposes they believe they have legitimate interest for, or to object to this data processing use the vendor list link below. Each of these skills can be developed by enrolling in an academic program and gaining practical experience working in a hospital environment. However, at hospitals whose annual revenue topped $1 billion, the average CEO salary was $1.4 million. Extracted financial data is not available for this tax period, but Form 990 documents are available for download. MetroHealth CEO Dr. Akram Boutros declined repeated efforts to discuss his salary. The IRS Form 990 is an annual information return that most organizations claiming federal tax-exempt status must file yearly. Safyer was hired by Montefiore in 1982, and worked as chief medical officer prior to becoming president and CEO. Hospital, General (Health General and Rehabilitative) Nonprofit . Soaring compensation for hospital executives . The majority of CEOs also get bonuses, with the typical yearly compensation being estimated at $29,700. There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. Hundreds of workers at Howard University Hospital in Washington, D.C., say they are planning a one-day strike next week over complaints of low wages. A recent study published in the Journal of American Medicine found no association between CEO pay and patient care. Linking and Reprinting Policy. University Hospital is New Jerseys only public acute care hospital and is the principal teaching hospital for Rutgers New Jersey Medical School, Rutgers School of Dental Medicine and all other Newark-based medical education. View Data as Table. Tanya Freeman, chair of the University Hospital board of directors, said she felt Jimenez is a great fit for the role. Employees: 1,349, of whom150 received more than $100,000. As with other CEOs, they may receive bonuses, shared profits, or commissions on top of this base salary. All Rights Reserved. I look forward to working with the UH team to expand the hospitals influence as a leading advanced care resource for the region and beyond.. If you want to get more detailed salary information, please view. In 2020 the company had 111 billion dollars revenue. The highest-paid nonprofit leaders CEOs, Executive Directors, etc. Neidorff was born and grew up in Altoona, Pennsylvania. Thus, net fund assets went from $12.5 billion at the beginning of the year to $12.3 billion at the end of the year (of which $6.6 billion remained unrestricted and $2.4 billion was temporarily restricted, leaving $3.3 billion permanently restricted. Highest paid: John Federspiel, president (in 2014), at $2,055,377, including in bonus and incentives of $500,000. Save my name, email, and website in this browser for the next time I comment. Of the ten most highly compensated individuals, 9 are male and 1 (the President and most highly compensated individual) is female. Theyre provided by the Federal Audit Clearinghouse. The IRS Form 990 reports Penn paid for first class or charter travel, travel for companions, participated in tax indemnification and gross up payments, provided housing allowances or residence for personal use, paid for health or social club dues or initiation fees, and paid for personal services (i.e. Some of our partners may process your data as a part of their legitimate business interest without asking for consent. All rights reserved. The ultimate hospital CEO salary depends on a variety of factors. Employees: 499, of whom71 received more than $100,000. Analyze the market and your qualifications to negotiate your salary with confidence. Salaries, other compensation and benefits: $156,036,698. Nonprofit organizations that spend $750,000 or more in Federal grant money in a fiscal year are required to submit an audit covering their finances and compliance. The tax filings showed WMC Health Systems highest-paid employee was President/CEO Michael Israel. Thomas Jefferson University Hospital President and trustee Richard Webster 2016 income $802,994 6. The 41 most highly compensated individuals were reported to be: The list above reveals that of the 40 most highly compensated individuals directly compensated by Penn, 27 (or 68%) are male while 13 (or 32%) are female. Salary.com Estimate Salary Tool provides free, accurate and real-time salary for thousands of careers. , Your email address will not be published. Brumsted's total compensation includes . Read Bio. Cooper University Health Care's executive management team has a wealth of experience in health care administration and development. Executive compensation: The Mayo Clinic announced in August that Dr. Gianrico Farrugia would succeed Dr. John Noseworthy as . David Ingram, MD, is the chief medical executive for the Indiana University Health system. The two types of nonprofits that were out of line were university CEOs, who were paid an average of $350,000, and hospital CEOs, who were paid $600,000 on average, the researchers said. Where Does $100 to Alliance Defending Freedom Go(2020)? Payscale reports a median annual salary for CEOs of around $156,300 as of June 2022. They accomplish their mission through innovative and effective systems of care and by bringing people and resources together, creating value for their patients and the community. Taxable trusts and private foundations that are required to file a form 990PF are also included. HR Assistant NEW! Employees: 1,015, of whomfivereceived more than $100,000. Executive Compensation at the Alliance Defending Freedom(2020). Use this database to find organizations and see details like their executive compensation, revenue and expenses, as well as download tax filings going back as far as 2001. . Highest paid: Joel Seligman, president and CEO, at $2,043,289, including bonus and incentives of $1,209,905. Hern worked at Unity Health since 1977. Almost 20% of that compensation was captured by a handful of hospital CEOs, who collectively took home $308.8 million over 12 years. In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. -. Similar Job Titles: Salaries, other compensation and benefits: $100,220,479. Ed Jimenez, a Florida hospital executive who previously held top positions at three northern New Jersey health systems, on Thursday was named CEO of University Hospital in Newark. Salaries, other compensation and benefits: $65,605,340 . Download the UH Now app to take advantage of the new Hospital Maps feature which will help you navigate the UH Cleveland Medical Center campus. The analysis revealed a relationship between hospital size and executive compensation. 2 in U.S.) for community benefit. Duplicated download links may be due to resubmissions or amendments to an organization's original return. Some hospital systems may also offer additional chances for profit sharing.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,600],'howigotjob_com-medrectangle-4','ezslot_1',193,'0','0'])};__ez_fad_position('div-gpt-ad-howigotjob_com-medrectangle-4-0'); The ultimate hospital CEO salary depends on a variety of factors. Total spending on nonprofit CEOs rose 104% from $19 million in 2011 to $38.7 million in 2019. If this organization has filed an amended return, it may not be reflected in the data below. The broad experience that a chief executive needs can be obtained by working in many hospital departments. See Kimberly Russo's compensation, career history, education, & memberships. We wanted a leader with the experience to propel our vision of improving health for generations to come.. By collaborating closely with the chief nursing officer (CNO) or chief medical officer (CMO), the hospital CEO is accountable for providing the highest quality of patient care (CNO). Heidi L. Gartland, MHA, FACHE, CDM. Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. 'twitter-wjs'); Hospital CEO salaries continue to increase nationwide, Give Light and the People Will Find Their Own Way, A recent study published in the Journal of American Medicine, Ohio State University Wexner Medical Center: $1.1 million, University of Toledo Medical Center; $800,000. Salaries, other compensation and benefits: $48,111,272. Salaries, other compensation and benefits: $138,707,354. , In a hospital context, the CEO is in charge of the bigger picture, which includes ensuring the company maintains profitability while also delivering the best possible patient results. The CEO reports to the Vice President Hospital Operations, Community Hospital Corporation and assigned Hospital Board of Directors. 34,553 Temple University Episcopal Hospital $85,000 jobs available on Indeed.com. They might also get bonuses, profit percentages, or commissions, just like other CEOs do.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'howigotjob_com-large-leaderboard-2','ezslot_8',196,'0','0'])};__ez_fad_position('div-gpt-ad-howigotjob_com-large-leaderboard-2-0');if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'howigotjob_com-large-leaderboard-2','ezslot_9',196,'0','1'])};__ez_fad_position('div-gpt-ad-howigotjob_com-large-leaderboard-2-0_1');.large-leaderboard-2-multi-196{border:none!important;display:block!important;float:none!important;line-height:0;margin-bottom:7px!important;margin-left:auto!important;margin-right:auto!important;margin-top:7px!important;max-width:100%!important;min-height:250px;padding:0;text-align:center!important}. Please enter the following pay factors for Hospital Chief Executive Officer, to get a real-time salary target. Data is based on information hospitals provided in federal tax filings in 2014. Nonprofit hospital CEOs make an average of eight times more than workers without advanced degrees, according to an analysis by the Lown Institute of more than 1,000 hospitals. 6,380 individuals received more than $100,000 in compensation. The system has a $1.5 billion budget and nearly 8,000 employees. Those are only a few good examples of skills that might help hospital leadership succeed. Anita L. A. Jenkins became CEO of Howard University Hospital in February 2020, at a most challenging time for healthcare. This is not by any means an entry-level role due to the significance and the high amount of responsibility attached to the CEO position.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[320,50],'howigotjob_com-leader-3','ezslot_17',601,'0','0'])};__ez_fad_position('div-gpt-ad-howigotjob_com-leader-3-0');if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[320,50],'howigotjob_com-leader-3','ezslot_18',601,'0','1'])};__ez_fad_position('div-gpt-ad-howigotjob_com-leader-3-0_1');.leader-3-multi-601{border:none!important;display:block!important;float:none!important;line-height:0;margin-bottom:7px!important;margin-left:auto!important;margin-right:auto!important;margin-top:7px!important;max-width:100%!important;min-height:50px;padding:0;text-align:center!important}. If you have used our data or site in your research or reporting, add credit and a link to Nonprofit Explorer in your story or publication and let us know. I will always support the work of University Hospital and am excited to see the new heights the team will reach under Eds leadership., Copyright 2022 ROINJ. Kimberly Russo is Chief Executive Officer at George Washington University Hospital/The. We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. Employees: 16,009, of whom4,212 received more than $100,000. Bergenfield, NJ typically sees higher pay than Meridian, MS for Hospital Chief Executive Officer. Manage Settings Design and implement an effective Business Plan to meet hospital occupancy goals and objectives. Mr. The median annual salary of CFOs is slightly lower according to Payscale data: around $140,400 as of June 2022. The CEO of a hospital is in charge of all activities at the hospital. We began the search for our next president and CEO with several goals and expectations, she said. By continuing to use our site, you acknowledge that you have read, that you understand, and that you accept our. Cookie Policy. Cookie Policy. The average salary of Chief Executive Officer is higher than Hospital Chief Executive Officer. Salaries, other compensation and benefits: $54,039,278. The board also conducted two listening sessions with stakeholders and community members to hear their input regarding characteristics the ideal candidate would possess. Dr. Boutros's salary is below average even with 30 to 40 percent bonuses that we found are not strictly tied to patient care. Required: Commitment to approximately 2 years as an Associate Administrator and an ZipRecruiter ATS Jobs for ZipSearch/ZipAlerts - 17 days ago, Texas Counseling Association - Austin The average annual CEO pay in most nonprofit industries for 2018 was between $100,000 and $200,000, according to a 2022 analysis published in Health Affairs. Highest paid: Keith Safian, president, at $1,494,760, including bonus and incentives of $280,989. Employees: 2,839, of whom516 received more than $100,000. He became president and CEO in 2010, and oversaw Unitys merger with Rochester General Health System in 2014, leaving in November of that year, the Democrat & Chronicle reported. The USA TODAY Network reviewed compensation data for 42 of the states more than 200 hospitals and health systems in 2014, the most recent available. We welcome him and look forward to collaborating on our continued implementation of our health programs across the city and region as we improve the quality of life for communities in Newark and beyond.. She has more than 20 years of healthcare experience. js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)? If you would like to change your settings or withdraw consent at any time, the link to do so is in our privacy policy accessible from our home page.. These audits are copied from the Federal Audit Clearinghouse. The remaining expenses include $492 million in office expenses, $473 million in medical supplies, $417 million in fees for services, $408 million in grants (of which $403 million was for domestic students), $185 million in other expenses (i.e. CA. The average Hospital Chief Executive Officer salary is $186,565 as of February 27, 2023, but the salary range typically falls between $131,893 and $256,645. Although doctors and other medical professionals may comprise a hospitals key staff, the CEO is the organizations manager. At UCHealth, the most compensated executive makes $700,000, annually, and the lowest compensated makes $50,000. The Becker's Hospital Review website uses cookies to display relevant ads and to enhance your browsing experience. Highest paid: Edward Dinan, president and CEO, at $1,707,780, including bonus and incentives of $823,032. He admitted the salary is first tied to profits--then a series of other quality measures like patient care, diversity, hospital improvements and employee satisfaction. Dr Temple was paid between 50,000 and 55,000 as chief executive; plus 50,000 to 55,000 for medical consultant work *19 The organisation is now part of Waltham Forest PCT *20 Chief executive no. A 2021 report from the Economic Research Institute (ERI) found that the average annual CEO pay in most nonprofit industries was between $100,000 and $200,000 in 2018. The 41 most highly compensated individuals were reported to be: $4,822,512: Thomas Beeman, COO Regional Operations UPHS (Note: paid by a related organization) $3,537,020: Dr. Amy Gutman, President, Ex-Officio, Trustee $2,756,698: Larry Jameson, EVP UPHS and Dean of PSOM $2,622,630: Ralph Muller, CEO UPHS $1,992,782: Thomas L Spray, MD, CHOP Surgeon Highest paid: Dr. Cary Hirsch, at $1,170,575, including bonus and incentives of $169,237. President and CEO of Unity Health System in Rochester. All Rights Reserved. Keeping good relations with the general public may also be part of the hospital CEOs job description. president and CEO, at $678,946. as Interim President and CEO effective upon the departure of current President and CEO Shereef Elnahal, MD, MBA. maid chauffeur, maid, chef, etc). President and CEO of North Shore University Hospital on Long Island. Employee Flight Risk, But a check with a federal database of patient satisfaction levels and quality measures at hospitals across the country found MetroHealth fell below the national average. The District of Columbia Nurses Association . Highest paid: Dr. Bentley Ogoke, anesthesiologist, at $503,335. President and CEO of North Shore University Hospital on Long Island. TX. The report's figures include the base salary and a bonus, with the base salary comprising 68% to 76% of the pay. President, University Hospitals Rainbow Babies & Children s and MacDonald Women s hospitals. Job Openings for This Role, Salary range for a Hospital Chief Executive Officer, Career Match Pro - Missoula He was paid $714,173 in bonuses and incentives. Develop staff through timely feedback and use of appropriate Human Resource policies to foster and facilitate the ability of staff to achieve highest level of professional growth and performance. Another consideration is having experience managing larger institutions, either in terms of capacity or overall operating budget. Gov. interest expense, other taxes) , and $125 million in travel and conferences. Saint Peters, Ross U. Average hospital CEO compensation per hour: $517 Ratio of CEO wage to other workers wage: 14:1 Among larger hospitals with 400 or more beds, hourly CEO compensation ranged from $88 to. SUNY Downstate Health Sciences University: Berger David H: Vice Pres Hosp Affair: New York State Comptroller: 2020: University at Buffalo: Leipold Lance O: Div I Head Football Coach (Rp) New York State Comptroller: 2017: Stony Brook University Hospital: Pasternak Lewis Reuven: Vice Pres Hosp Affair: New York State Comptroller: 2018: Stony Brook . These executives frequently hold doctoral degrees, like an MHA or MPH. Salaries, other compensation and benefits: $114,237,304. An example of data being processed may be a unique identifier stored in a cookie. The analysis revealed a relationship between hospital size and executive compensation. What follows are details on the five highest-paid hospital officials and information on Lower Hudson Valley hospitals involved in the unprecedented upheaval underway in the healthcare marketplace. Former hospital CEO. The Becker's Hospital Review website uses cookies to display relevant ads and to enhance your browsing experience. Jimenez, who is expected to start in January, has plenty of experience and certainly is familiar with the facility, having served as the executive director for ambulatory services of the former University of Medicine and Dentistry of New Jersey (now University Hospital) from 2003-05. All Rights Reserved. PAYOUTS: NY hospital payouts growCONFLICTS: NY hospital conflicts, perks. How much does a Hospital Chief Executive Officer make? Another study of 35 CEOs of Connecticut nonprofit hospitals found that they were incentivized from 1998 to 2006 to increase the volume of privately insured patients at the expense of uncompensated care and public-pay patients. According to data from PayScale.com, the upper 10% of hospital CEOs earn a salary in the $305,000 range. In his new role, he will lead the hospital's daily clinical operations, multiple departments and specialty centers. Salaries, other compensation and benefits: $125,814,852. Highest paid: Dr. John Conlon, vice president of medical affairs, at $564,411, including bonus and incentives of $17,497. President and CEO William George 2016 income $1,132,138 5. Gender Pay Gap, if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[320,50],'howigotjob_com-mobile-leaderboard-1','ezslot_21',605,'0','0'])};__ez_fad_position('div-gpt-ad-howigotjob_com-mobile-leaderboard-1-0');if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[320,50],'howigotjob_com-mobile-leaderboard-1','ezslot_22',605,'0','1'])};__ez_fad_position('div-gpt-ad-howigotjob_com-mobile-leaderboard-1-0_1');.mobile-leaderboard-1-multi-605{border:none!important;display:block!important;float:none!important;line-height:0;margin-bottom:7px!important;margin-left:auto!important;margin-right:auto!important;margin-top:7px!important;max-width:100%!important;min-height:50px;padding:0;text-align:center!important}. , Because of this, hospital CEOs get huge salaries and have extremely fulfilling careers. Some hospital CEOs were paid twice the rate of other workers, while the highest paid received 60 times the hourly pay of general workers. Together, Simplicity and IDA said they will offer their respective members Jimenez, experienced hospital executive with roots in N.J., named new CEO of Deborah Heart and Lung Center introduces GPS for the Heart, 5 HMH medical centers achieve National Center of Excellence Designation in Heart Care, Bayer Fund awards more than $13M to U.S. nonprofit organizations in 2022, Tabula Rasa HealthCare completes the sale of SinfonaRx and DoseMeRx, FEMA awards $2.9M to Valley Hospital, Cape Regional Medical for COVID-19 staffing costs, Employers are ill-equipped to navigate mental health tsunami, Bergen New Bridge ranked No. These CEOs earned a much higher average of $1.7 million per year. on What Are The Salaries Of Hospital CEOs? Employees: 829, of whom63 received more than $100,000. I am grateful to the board of directors and community oversight board members for their steadfast partnership as we have worked diligently to further our mission to deliver exceptional care to every patient, every time. The Internal Revenue Service is substantially delayed in processing and releasing nonprofit filings, so documents available here may not be the most recent an organization has filed. a Hospital Chief Executive Officer Salary in Bergenfield, NJ is $214,923 as of February 27, 2023; a Hospital Chief Executive Officer Salary in Meridian, MS is $165,371 as of February 27, 2023. This includes receiving . DUKE UNIVERSITY HEALTH SYSTEM INC DURHAM, NC 27701-3658 | Tax-exempt since June 1998 EIN: 56-2070036 Classification ( NTEE ) Community Health Systems (Health General and Rehabilitative). Last year, the University of Vermont Medical Center CEO made more than $2 million. Copyright © 2023 Becker's Healthcare. I would like to thank Mary Maples for assisting with a smooth transition, and the board of directors for choosing me to build upon the mission and values of University Hospital as a community-first facility dedicated to the public good. Employees: 1,307, of whom218 received more than $100,000. . The team's commitment to Cooper's patients, employees and the community, combined with a focus on fiscal responsibility, has resulted in a strong infrastructure designed to meet today's health care needs while moving toward tomorrow's innovations and breakthroughs. Throughout his career, he has overseen significant hospital expansions and optimized the operations of a complex organization by navigating professional partnerships, implementing creative and data-driven solutions, and maintaining the bold vision necessary to accomplish these goals. Although large hospitals pay more than $1 million, the average 2020 health care CEO salary is $153,084, according to Payscale, with more than 11,000 individuals self-reporting their income.. Salaries, other compensation and benefits: $1,731,477,540. Westchester Medical Center in Valhalla is a public-private New York public benefit corporation. Highest paid: Dr. Rajiv Ratan, director of Burke Medical Research, at $999,482, including bonus and incentives of $467,000. Lawrence Hospital Center, . Mary has been an invaluable adviser to the Hospital and the board since she joined our team, and we are thankful for her expertise, insight and guidance when we needed it most.. Although Penn reports $644 million in revenue over expenses at year-end, the 990 also reports $660 million in net unrealized losses on investments and a $205 million downward adjustment in net fund assets primarily attributed to changes in pension and other post-retirement plans. In 2018, Corigliano earned just over $750,000. All Rights Reserved. According to the US Bureau of Labor Statistics, the average yearly salary for a US worker is a little over $50,000. Both Duke and Mission were nonprofit integrated health systems based in North Carolina. "Although both CEO compensation and worker wage increase in a stepwise fashion as hospital size increases, increase in CEO compensation tends to exceed that of worker pay for larger hospitals, giving them a higher pay equity ratio," according to the authors of the study. Some hospital CEOs were paid twice the rate of other workers, while the highest paid received 60 times the hourly pay of general workers. On the other end of the scale are CEOs of hospitals located in urban areas that teach med students. For those interested in acquiring the original data from the source, heres where our data comes from: Enter a nonprofit's name, a keyword, or city, https://projects.propublica.org/nonprofits. Chief Executive Officer. In this article, we will see about What Are The Salaries Of Hospital CEOs?.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'howigotjob_com-medrectangle-3','ezslot_3',190,'0','0'])};__ez_fad_position('div-gpt-ad-howigotjob_com-medrectangle-3-0'); This covers both ongoing operations and long-term planning and strategy, including creating a quality of care for patients and guaranteeing the hospitals financial stability. The base salary for Chief of Staff ranges from $226,073 to $342,447 with the average base salary of $282,247. ProPublica posts new tax forms as they are released by the IRS. He also worked at St. Josephs Healthcare System in Paterson (serving as system vice president from 2005-10) and Valley Health in Ridgewood (serving as director, operations, and business development from 1995-2001). How much does a Hospital Chief Executive Officer make? Across all nonprofit hospitals, the average CEO compensation per hour was $249, and the average hourly worker wage was $29. Privacy Policy. A hospital CEO receives an average salary of $160,000. If the expenses are higher in a particular city, then the wage level will be higher as well to afford the people can opportunity to live there. , Total revenue was $6.3 billion, including $1.3 billion in grants and contributions (of which $728 million came from the government), $2.6 billion from healthcare, $1.2 billion from tuition and fees, and $1.2 billion from auxiliary services and investment income.
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