1. Massachusetts Administrator & Director of Nurses Wage and Benefit Update For The Massachusetts Chapter of the American College of Health Care Administrators North Hill – Needham Massachusetts Thursday June 5 th, 2008

2. Ma Chap-ACHCA 6-5-2008 2 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 and Wage benefit. Information provided is from publicly available data. 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. If Administrator HCF-1 listed $0 for Salary & $ in Purchase Service. The Purchase Service amount was used as Salary.

3. Ma Chap-ACHCA 6-5-2008 3 2007 Mass. Administrator Wage & Benefits

4. Ma Chap-ACHCA 6-5-2008 4 2007 Mass Administrator Wage & Benefits Not-for-Profit & For Profit

5. Ma Chap-ACHCA 6-5-2008 5 Massachusetts Counties

6. Ma Chap-ACHCA 6-5-2008 6 2007 Administrator Median by County

7. Ma Chap-ACHCA 6-5-2008 7 Administrator Wage & Benefits 2007 vs 2006 Average Note: If Administrator HCF-1 listed $0 Salary & showed Purchase Service. The Purchase Service amount was used as salary.

8. Ma Chap-ACHCA 6-5-2008 8 2007 Mass Director of Nurses Wage & Benefits

9. Ma Chap-ACHCA 6-5-2008 9 2007 Director of Nurses Wage & Benefits Not for Profit / For Profit

10. Ma Chap-ACHCA 6-5-2008 10 2007 Mass Administrator / Director of Nurses Average Wage & Benefit Comparison

11. Ma Chap-ACHCA 6-5-2008 11 Contact LarsonAllen LLP Richard J. Hamilton, CNHA, RPh., MBA Principal Health Care 781-986-3242 rhamilton@larsonallen.com 42 Thomas Patten Drive Randolph, MA 02368-3975 Main: 781-961-0070 Fax: 781-961-0063 Cell: 617-371-6034 www.larsonallen.com