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Massachusetts Administrator & Director of Nurses Wage & Benefit Update. For The Massachusetts Chapter of the American College of Health Care Administrators Notre Dame Healthcare Center Worcester, Massachusetts June 23 rd, , 2011. Footnotes. - PowerPoint PPT Presentation
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Massachusetts Administrator & Director of NursesWage & Benefit Update
For
The Massachusetts Chapter of the American College of Health Care Administrators
Notre Dame Healthcare Center Worcester, MassachusettsJune 23rd,, 2011
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Footnotes• Facilities are unique in their reporting needs and
it is not uncommon to code general ledger items differently, which effects comparison reporting. Many facilities report FTE’s greater than 1.0 for Administrator & Wage Benefit.
• Some organizations may compensate Administrator’s completely or partially through the HCF-3 Management Company cost report.
• Median equals the mid-point of cost reported.
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2009 – 2008 Mass Administrator Salary & Benefits
SalaryHealth
Insurance PensionOther
Benefits TotalPayroll
TaxWorkers
CompPurchase Service
Average
2009 $123,978 $7,856 $1,293 $1,386 $134,513 $9,808 $2,106 $101,033
2008 $117,437 $7,125 $1,851 $901 $127,314 $7,779 $1,015 $100,208
Median
2009 $111,372 $6,915 $414 $233 $118,934 $8,197 $1,069 $74,625
2008 $108,211 $6,575 $733 $67 $115,586 $8,224 $286 $81,607
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2009 – 2008 Mass Administrator Wage & Benefits – Not-for-Profit
Salary Health Insurance Pension Other
Benefits Total Payroll Tax
Workers Comp
Purchase Service
Average
2009 $117,609 $8,908 $3,109 $1,993 $131,619 $8,027 $762 $156,972
2008 $109,499 $8,144 $4,040 $1,256 $122,939 $6,714 $841 $88,259
Median
2009 $112,101 $7,760 $1,677 $150 $121,688 $8,324 $222 $126,064
2008 $108,647 $8,726 $2,195 $223 $119,791 $7,898 $232 $81,930
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2009 – 2008 Mass Administrator Wage & Benefits – For-Profit
Salary Health Insurance Pension Other
Benefits Total Payroll Tax
Workers Comp
Purchase Service
Average
2009$124,823 $7,386 $597 $1,152 $133,958 $9,133 $2,591 $88,249
2008$116,320 $6,479 $841 $739 $124,379 $8,076 $1,104 $69,306
Median
2009$111,057 $6,694 $188 $245 $118,184 $8,842 $976 $99,158
2008$107,278 $6,035 $557 $12 $113,882 $8,405 $500 $76,673
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Massachusetts Counties
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2009 Administrator Compensation Average by County
County # of Facilities SalaryHealth
Insurance PensionOther
Benefits TotalPayroll
TaxWorkers
Comp
Barnstable 18 $122,080 $10,201 $1,100 $889 $134,270 $8,420 $2,569
Berkshire 14 $104,363 $9,008 $109 $891 $114,371 $8,425 $2,056
Bristol 31 $119,193 $8,096 $2,638 $1,178 $131,105 $8,557 $3,067
Dukes 1 $228,233 $10,844 $6,831 $2,238 $248,146 $9,948 $273
Essex 48 $112,140 $8,294 $779 $2,463 $123,676 $8,759 $1,506
Franklin 6 $92,381 $10,632 $1,065 $332 $104,410 $7,465 $1,028
Hampden 25 $108,545 $6,253 $935 $1,115 $116,848 $7,869 $1,556
Hampshire 7 $150,553 $6,799 $3,484 $214 $161,050 $8,236 $1,407
Middlesex 69 $139,093 $8,304 $1,234 $2,254 $150,885 $8,913 $1,952
Nantucket 1 $56,686 $4,666 $2 $2 $61,356 $1,521 $109
Norfolk 37 $124,379 $6,155 $1,167 $1,481 $133,182 $9,556 $3,183
Plymouth 26 $111,801 $7,760 $524 $697 $120,782 $8,293 $1,744
Suffolk 26 $127,762 $6,318 $2,308 $1,047 $137,435 $10,432 $1,424
Worcester 44 $115,240 $7,186 $869 $1,580 $124,875 $8,307 $2,183
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Administrator Average Wages & Benefits 2009 vs 2008
County 2009 2008 % Change
Barnstable $122,080 $123,783 -1%
Berkshire $104,363 $90,469 15%
Bristol $119,193 $120,577 -1%
Dukes $228,233 $242,502 -6%
Essex $112,140 $104,426 7%
Franklin $92,381 $85,669 8%
Hampden $108,545 $104,872 4%
Hampshire $150,553 $151,889 -1%
Middlesex $139,093 $136,405 2%
Nantucket $56,686 $73,593 -23%
Norfolk $124,379 $122,416 2%
Plymouth $111,801 $115,513 -3%
Suffolk $127,762 $112,668 13%
Worcester $115,270 $109,521 5%
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2009 - 2008 Average Administrator Salary by County(Salary , Health Ins, Pensions, Other Benefits)
$40,000
$65,000
$90,000
$115,000
$140,000
$165,000
$190,000
$215,000
$240,000
$265,000
2009 2008
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2009-2008 Average Director of Nurses Salary & Benefits
# of Facilities
Salary Health Insurance Pension Other
Benefits Total Payroll Tax
Workers Comp
Average
2009403 $84,020 $5,287 $717 $955 $90,979 $6,862 $1,317
2008365 $91,767 $6,037 $1,070 $844 $108,391 $7,608 $1,533
Median
2009$94,827 $6,064 $369 $299 $101,559 $7,706 $1,400
2008$94,653 $5,877 $460 $303 $100,965 $7,835 $1,419
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2009-2008 Director of Nurses Wage & Benefit for Non-Profit
Salary Health Insurance Pension Other
Benefits Total Payroll Tax
Workers Comp
Average
2009$95,042 $7,522 $1,824 $625 $105,013 $6,920 $1,332
2008$95,434 $7,780 $2,781 $361 $106,356 $7,102 $1,506
Median
2009$93,975 $7,281 $1,197 $274 $102,726 $7,002 $1,375
2008$92,677 $7,088 $1,456 $273 $101,494 $7,108 $1,338
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2009-2008 Director of Nurses Wage & Benefit For Profit
Salary Health Insurance Pension Other
Benefits Total Payroll Tax
Workers Comp
Average
2009$90,951 $5,212 $385 $1,165 $97,713 $7,402 $1,421
2008$91,803 $5,540 $478 $1,010 $98,831 $7,925 $1,564
Median
2009$95,010 $5,552 $242 $302 $101,106 $7,702 $1,400
2008$95,040 $5,736 $312 $325 $101,413 $8,089 $1,428
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2009 Director of Nurses Salary & Benefits by County
County# of
Facilities SalaryHealth
Insurance PensionOther
Benefits TotalPayroll
TaxWorkers
Comp
Dukes 1 $118,968 $17,957 $3,614 $0 $140,539 $8,343 $2,819
Nantucket 1 $120,588 $0 $0 $0 $120,588 $1,670 $105
Norfolk 43 $100,969 $5,073 $650 $453 $107,145 $8,457 $1,588
Suffolk 29 $100,178 $5,124 $1,134 $503 $106,939 $8,176 $1,384
Bristol 37 $91,599 $7,122 $1,621 $341 $100,683 $7,581 $1,692
Worcester 56 $90,681 $5,818 $547 $2,200 $99,246 $7,545 $1,241
Barnstable 18 $86,432 $7,804 $367 $4,435 $99,038 $7,465 $1,724
Essex 49 $89,681 $5,253 $546 $646 $96,126 $7,451 $1,240
Plymouth 33 $90,462 $4,324 $558 $327 $95,671 $7,539 $1,235
Middlesex 82 $88,433 $5,210 $738 $1,279 $95,660 $7,113 $1,522
Hampden 27 $87,019 $5,030 $1,197 $264 $93,510 $6,828 $1,443
Berkshire 14 $82,085 $9,637 $790 $194 $92,706 $6,808 $946
Franklin 6 $81,905 $5,416 $927 $300 $88,548 $6,434 $1,611
Hampshire 6 $80,842 $6,886 $238 $253 $88,219 $6,607 $1,962
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2009-2003 Selected Cost Centers PPD Comparison Department 2009 2008 2007 2006 2005 2004 2003
% Change 2009-2008
Plant 13.34 12.99 12.28 11.95 10.99 9.69 8.86 3%Dietary/ Dietician 19.98 19.63 18.74 17.36 16.75 15.73 14.77 2%Laundry 3.47 3.43 3.34 3.25 3.13 2.99 2.84 1%Housekeeping 6.40 6.36 6.28 6.20 5.92 5.69 5.04 1%
Social Service 4.45 4.32 4.43 4.34 4.01 3.30 3.02 3%Restorative Therapy 16.47 14.34 12.28 10.34 9.56 8.46 4.81 13%Recreation 4.80 4.45 4.22 3.94 3.68 3.52 2.96 7%
Administrator 4.23 4.09 3.36 3.26 3.10 3.02 2.52 3%Officer 0.22 0.17 0.13 0.03 0.13 0.10 0.24 23%Clerical 7.27 6.75 6.43 6.09 5.67 5.65 4.04 7%
Director of Nurses 3.69 3.70 2.86 2.63 2.45 2.56 2.34 0%RN's 21.89 20.26 20.39 20.22 19.47 19.02 16.89 7%LPN's 30.13 29.91 28.57 26.82 24.47 21.64 16.83 1%CNA's 44.36 44.60 43.74 42.93 41.38 40.48 33.54 -1%DON/RN's P/S 1.65 1.37 0.89 1.17 1.61 2.03 1.84 17%LPN's P/S 1.47 2.21 1.50 1.61 2.19 2.39 2.03 -50%CNA's P/S 1.40 1.57 0.52 0.37 0.39 0.35 0.44 -12%
QA Nurse 1.40 1.19 0.41 0.40 0.40 0.36 0.48 15%Ward Clerks 2.26 2.32 2.37 2.08 2.03 1.80 1.68 -3%MMQ 1.65 1.50 1.07 1.01 0.98 0.95 0.91 9%Staff Development 2.01 1.93 1.50 1.36 1.28 1.32 1.00 4%MDS Nurse 3.62 3.20 2.86 2.55 2.21 1.69 12%
Total 196.16 190.29 178.17 169.91 161.80 152.74 127.08 3%
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2010-2003 Selected Cost Centers PPD Comparison(* 2010 based on 191 Mass Facilities)
Department 2010* 2009 2008 2007 2006 2005 2004 2003% Change 2010-2009
Plant 12.99 13.34 12.99 12.28 11.95 10.99 9.69 8.86 -3%Dietary/ Dietician 20.49 19.98 19.63 18.74 17.36 16.75 15.73 14.77 2%Laundry 3.56 3.47 3.43 3.34 3.25 3.13 2.99 2.84 3%Housekeeping 6.34 6.40 6.36 6.28 6.20 5.92 5.69 5.04 -1%
Social Service 5.43 4.45 4.32 4.43 4.34 4.01 3.30 3.02 18%Restorative Therapy 14.82 16.47 14.34 12.28 10.34 9.56 8.46 4.81 -11%Recreation 5.20 4.80 4.45 4.22 3.94 3.68 3.52 2.96 8%
Administrator 4.43 4.23 4.09 3.36 3.26 3.10 3.02 2.52 5%Officer 0.29 0.22 0.17 0.13 0.03 0.13 0.10 0.24 24%Clerical 6.36 7.27 6.75 6.43 6.09 5.67 5.65 4.04 -14%
Director of Nurses 3.76 3.69 3.70 2.86 2.63 2.45 2.56 2.34 2%RN's 22.23 21.89 20.26 20.39 20.22 19.47 19.02 16.89 2%LPN's 29.16 30.13 29.91 28.57 26.82 24.47 21.64 16.83 -3%CNA's 43.97 44.36 44.60 43.74 42.93 41.38 40.48 33.54 -1%DON/RN's P/S 1.72 1.65 1.37 0.89 1.17 1.61 2.03 1.84 4%LPN's P/S 1.02 1.47 2.21 1.50 1.61 2.19 2.39 2.03 -44%CNA's P/S 1.23 1.40 1.57 0.52 0.37 0.39 0.35 0.44 -14%
QA Nurse 1.35 1.40 1.19 0.41 0.40 0.40 0.36 0.48 -4%Ward Clerks 2.56 2.26 2.32 2.37 2.08 2.03 1.80 1.68 12%MMQ 1.62 1.65 1.50 1.07 1.01 0.98 0.95 0.91 -2%Staff Development 1.91 2.01 1.93 1.50 1.36 1.28 1.32 1.00 -5%MDS Nurse 3.63 3.62 3.20 2.86 2.55 2.21 1.69 0%
Total 194.07 196.16 190.29 178.17 169.91 161.80 152.74 127.08 -1%
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LarsonAllen LLP – BackgroundCPAs, Consultants & Advisors
History and experienceLarsonAllen is one of the top 20 accounting firms in the nation, according to Accounting Today. We provide assurance, accounting, tax consulting, and advisory services to organizations and individuals managing business ventures and finance. Founded in 1953, LarsonAllen is dedicated to creating a noticeably different experience for our clients.
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LarsonAllen LLP Offices
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Profile ---- Richard Hamilton, CNHA, R.Ph., MBA Principal
• Rick has extensive experience in entitlement, clinical coverage, documentation, billing, audit triggers, and managed care contracting. His specialties include operational strategies maximizing reimbursement and implementing compliance programs.
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organizations. His SNF consulting expertise frequently focuses on benchmark comparisons, operational reviews, survey preparation and assistance, third party reimbursement issues, litigation support, clinical reimbursement appeals, pharmacy pricing analyses and rehabilitation services.
• Educational / professional involvement• Rick holds a Master in Business Administration from Suffolk University, Boston, MA, a Bachelor of
Science Degree in Pharmacy from the Massachusetts College of Pharmacy, Boston, MA, and an Associate Degree in Nursing Home Administration from Northern Essex Community College in Haverhill, MA. He is a Certified Nursing Home Administrator, Fellow of the American College of Health Care Administrators (ACHCA), past Massachusetts Chapter President and a Registered Pharmacist. His professional affiliations include Board Member of the Massachusetts Long Term Care Finance Association (LTCFA) and memberships in the American Society of Consultant Pharmacists (ASCP) and Massachusetts Chapter of the American Medical Directors Association (MAMDA). A frequent speaker, Rick actively participates and supports state and regional associations and presents from a unique perspective integrating his clinical, operational and fiscal backgrounds.
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Follow our blog for current discussions on health care.www.larsonallen.com/blog
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