2015 EDITION. AVMA Report on Veterinary Compensation

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1 2015 EDITION AVMA Report on Veterinry Compenstion

2 AVMA Report on Veterinry Compenstion 2015 EDITION Copyright 2015 by the All rights reserved. ISBN-13:

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4 AVMA Report on Veterinry Compenstion (2015 Edition) Reproduction or trnsmission in ny form, electronic or mechnicl, including photocopying, microfilming, nd recording, or by ny informtion storge or retrievl system, in whole or in prt, is prohibited without prior written permission from the. Copyright 2015 by the All rights reserved. ISBN-13: Additionl copies of this report my be purchsed from: 1931 N. Mechm Rod, Suite 100 Phone: Fx: AVMA website: AVMA Report on Veterinry Compenstion Pge i

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6 PREFACE Veterinrins fce chllenging business environment nd need to mke criticl prctice nd creer decisions. It is importnt tht these decisions be bsed on timely nd credible informtion on the compenstion of prcticing veterinrins. The AVMA Report on Veterinry Compenstion is intended to provide informtion to veterinrins nd other veterinry medicl professionls s n id in their decision-mking process. The sttistics reported here primrily represent results from the Americn Veterinry Medicl Assocition s (AVMA) 2014 AVMA Biennil Economic Survey of Veterinrins. The 2014 AVMA Biennil Economic Survey gthered dt concerning type of employment, professionl income, prctice revenues nd expenses, nd other employment nd prctice chrcteristics. Sttistics on veterinry compenstion re presented in this report. Selected results of the AVMA s 2014 Annul Survey of Veterinry College Grdutes re lso provided in the compenstion report. This survey gthers dt from grduting veterinrins bout choice of first-yer employment nd strting slry. This report is n importnt element of the AVMA s strtegy to develop nd disseminte meningful informtion bout the economics of the veterinry medicl profession. Comments or questions bout informtion in this report re welcome nd should be directed to AVMA Report on Veterinry Compenstion Pge iii

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8 TABLE OF CONTENTS PREFACE... iii TABLE OF CONTENTS... v LIST OF FIGURES... vi LIST OF TABLES... vii INTRODUCTION... 1 RESEARCH METHODOLOGY... 3 SUMMARY OF RESULTS... 7 Professionl income by type of prctice or employment... 7 Trends in professionl income Professionl income by ownership sttus Professionl income by gender Hours worked nd professionl income per hour Professionl income by yers since grdution Professionl income by prctice size, community size, nd region Fringe benefits received by veterinrins Professionl income of veterinrins with dvnced eduction Professionl income by specilty bord certifiction Personl gross revenue of privte prctitioners Professionl income of relief nd prt-time veterinrins Returns to veterinry prctices Ancillry stff Veterinrin compenstion methods STATISTICAL TABULATIONS AVMA Report on Veterinry Compenstion Pge v

9 LIST OF FIGURES Figure professionl income of privte prctice veterinrins... 7 Figure professionl income of public or corporte veterinrins... 8 Figure 3. Percentiles of public or corporte veterinrins medin professionl income, Figure 4. Percentiles of owners medin professionl income, Figure 5. Percentiles of ssocites medin professionl income, Figure 6. Trends in men professionl income, Figure 7. Trends in rel (2003 dollrs) men professionl income, Figure professionl income of privte prctice owners Figure professionl income of privte prctice ssocites Figure 10. Trends in men professionl income of privte prctice owners nd ssocites, Figure 11. Trends in rel (2003 dollrs) men professionl income of privte prctice owners nd ssocites, Figure medin professionl income of mle nd femle privte prctice owners Figure medin professionl income of mle nd femle privte prctice ssocites Figure men professionl income of privte prctice owners nd ssocites by yers post-grdution Figure 15. Percentge of veterinrins tht received selected fringe benefits by employment type in Figure medin professionl income per hour of bord-certified veterinrins Figure medin personl gross revenue of privte prctice veterinrins Figure medin gross prctice revenue Figure medin prctice expense Figure medin net prctice income Pge vi AVMA Report on Veterinry Compenstion

10 LIST OF TABLES Professionl income of veterinrins Tble 1. Professionl income of veterinrins in privte prctice, Tble 2. Professionl income of veterinrins in public or corporte employment, Tble 3. Professionl income percentiles of veterinrins in public or corporte employment, Tble 4. Professionl income percentiles of veterinrins in public or corporte employment, Tble 5. Percentge income distribution of veterinrins in privte prctice, Tble 6. Percentge income distribution of veterinrins in public or corporte employment, Tble 7. Men professionl income of veterinrins in privte prctice, Tble 8. Men professionl income of veterinrins in public or corporte employment, Tble 9. Men money nd rel professionl income of veterinrins in privte prctice, Tble 10. Men money nd rel professionl income of veterinrins in public or corporte employment, Tble 11. Men money nd rel professionl income of veterinrins by employment type, Tble 12. Professionl income of veterinrins in privte prctice by ownership sttus, Tble 13. Professionl income percentiles of veterinrins in privte prctice by ownership sttus, Tble 14. Men professionl income of veterinrins in privte prctice by ownership sttus, Tble 15. Men professionl income percentiles of veterinrins in privte prctice by ownership sttus, Tble 16. Men money nd rel professionl income of veterinrins by ownership sttus, Tble 17. Professionl income of veterinrins in privte prctice by ownership sttus nd region, Tble 18. Professionl income of veterinrins in privte prctice by ownership sttus nd gender, Tble 19. Professionl income percentiles of veterinrins in privte prctice by ownership sttus nd gender, Tble 20. Professionl income of veterinrins in privte prctice by gender, Tble 21. Professionl income of veterinrins in public or corporte employment by gender, AVMA Report on Veterinry Compenstion Pge vii

11 Tble 22. Professionl income percentiles of veterinrins in public or corporte employment by gender, Hours worked nd income per hour Tble 23. Hours worked per week of veterinrins in privte prctice by ownership sttus, Tble 24. Hours worked per week percentiles of veterinrins in privte prctice by ownership sttus, Tble 25. Men hours worked per week of veterinrins in privte prctice by ownership sttus, Tble 26. Hours worked per week of veterinrins in privte prctice by ownership sttus nd gender, Tble 27. Hours worked per week percentiles of veterinrins in privte prctice by ownership sttus nd gender, Tble 28. Income per hour of veterinrins in privte prctice by ownership sttus, Tble 29. Income per hour percentiles of veterinrins in privte prctice by ownership sttus, Tble 30. Men income per hour of veterinrins in privte prctice by ownership sttus, Tble 31. Income per hour of veterinrins in privte prctice by ownership sttus nd gender, Tble 32. Income per hour of privte prctice owners by region, Tble 33. Income per hour of privte prctice ssocites by region, Tble 34. Hours worked per week of veterinrins in public or corporte employment by gender, Tble 35. Men hours worked per week of veterinrins in public or corporte employment, Tble 36. Income per hour of veterinrins in public or corporte employment by gender, Tble 37. Income per hour percentiles of veterinrins in public or corporte employment by gender, Tble 38. Men income per hour of veterinrins in public or corporte employment, Tble 39. Income per hour of veterinrins in public or corporte employment by region, Income by yers since grdution, prctice size, nd region Tble 40. Professionl income of privte prctice owners by yers since grdution, Tble 41. Professionl income of privte prctice ssocites by yers since grdution, Pge viii AVMA Report on Veterinry Compenstion

12 Tble 42. Professionl income percentiles of privte prctice ssocites by yers since grdution, Tble 43. Professionl income of veterinrins in public or corporte employment by yers since grdution, Tble 44. Professionl income of veterinrins by yers since grdution by employment type nd gender, Tble 45. Professionl income of veterinrins in privte prctice by prctice size, Tble 46. Professionl income of veterinrins in privte prctice by community popultion, Tble 47. Professionl income of veterinrins in privte prctice by region, Tble 48. Professionl income of veterinrins in public or corporte employment by region, Fringe benefits Tble 49. Percentge of privte prctice owners receiving fringe benefits, Tble 50. Percentge of privte prctice ssocites receiving fringe benefits, Tble 51. Percentge of veterinrins in public or corporte employment receiving fringe benefits, Tble 52. Professionl income of veterinrins in privte prctice by degree, Tble 53. Professionl income of veterinrins in public or corporte employment by degree, Tble 54. Professionl income of veterinrins in privte prctice for veterinrins completing residencies nd internships, Tble 55. Professionl income of veterinrins in public or corporte employment for veterinrins completing residencies nd internships, Tble 56. Professionl income of veterinrins in privte prctice by yers since internship, Tble 57. Professionl income of veterinrins in privte prctice with dvnced eduction by type of internship progrm, Tble 58. Professionl income of veterinrins in privte prctice with dvnced eduction by species focus, Tble 59. Professionl income of veterinrins in public or corporte employment by yers since internship, Tble 60. Professionl income of veterinrins in public or corporte employment with dvnced eduction by type of internship progrm, Tble 61. Professionl income of veterinrins in public or corporte employment with dvnced eduction by species focus, AVMA Report on Veterinry Compenstion Pge ix

13 Specilty bord certifiction Tble 62. Professionl income of veterinrins in privte prctice by specilty bord certifiction, Tble 63. Professionl income percentiles of veterinrins in privte prctice by specilty bord certifiction, Tble 64. Professionl income of veterinrins in public or corporte employment by specilty bord certifiction, Tble 65. Professionl income percentiles of veterinrins in public or corporte employment by specilty bord certifiction, Tble 66. Professionl income of veterinrins in privte prctice by specilty bord certifiction nd gender, Tble 67. Professionl income of veterinrins in privte prctice by specilty bord certifiction nd ownership sttus, Tble 68. Professionl income of veterinrins in public or corporte employment by specilty bord certifiction nd gender, Tble 69. Professionl income of veterinrins by specilty bord certifiction, Tble 70. Professionl income percentiles of veterinrins by specilty bord certifiction, Personl gross revenue Tble 71. Personl gross revenue of veterinrins in privte prctice by ownership sttus, Tble 72. Personl gross revenue percentiles of veterinrins in privte prctice by ownership sttus, Tble 73. Personl gross revenue of services for veterinrins in privte prctice by ownership sttus, Tble 74. Personl gross product sles revenue of veterinrins in privte prctice by ownership sttus, Tble 75. Personl gross revenue percentiles of veterinrins in privte prctice by ownership sttus nd gender, Tble 76. Income to personl gross revenue rtio of veterinrins in privte prctice by ownership sttus, Tble 77. Income to personl gross revenue rtio percentiles of veterinrins in privte prctice by ownership sttus, Tble 78. Income to personl gross revenue rtio percentiles of veterinrins in privte prctice by gender nd ownership sttus, Pge x AVMA Report on Veterinry Compenstion

14 Time spent per species Tble 79. Medin percent of time spent on species by veterinrins in privte prctice by ownership sttus, Relief nd prt-time veterinrins Tble 80. Income, hours worked per week, nd income per hour of relief veterinrins in privte prctice, Tble 81. Hours worked per week of prt-time veterinrins in privte prctice by ownership sttus, Tble 82. Hours worked per week percentiles of prt-time veterinrins in privte prctice by ownership sttus, Tble 83. Hours worked per week of prt-time veterinrins in privte prctice by ownership sttus nd gender, Tble 84. Hours worked per week percentiles of prt-time veterinrins in privte prctice by ownership sttus nd gender, Tble 85. Income per hour of prt-time veterinrins in privte prctice by ownership sttus, Tble 86. Income per hour percentiles of prt-time veterinrins in privte prctice by ownership sttus, Tble 87. Income per hour of prt-time veterinrins in privte prctice by ownership sttus nd gender, Tble 88. Hours worked per week of prt-time veterinrins in public or corporte employment by gender, Tble 89. Income per hour of prt-time veterinrins in public or corporte employment by gender, Strting slries Tble 90. Strting slries of veterinrins, Tble 91. Strting slries of mle veterinrins, Tble 92. Strting slries of femle veterinrins, Business mesures Tble 93. Prctice return to cpitl, lbor, nd mngement, Tble 94. Owner ssets, equity, libilities, nd interest expense, Tble 95. Gross prctice revenue by size of prctice, Tble 96. Men number of full-time equivlent (FTE) ncillry stff nd veterinrins in privte prctice, Tble 97. Percentge distribution of compenstion method for veterinrins in privte prctice, AVMA Report on Veterinry Compenstion Pge xi

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16 INTRODUCTION The (AVMA) hs conducted n economic survey of U.S. veterinrins every two yers since The dt collected from this survey progrm yields relible sttistics on veterinrins ernings in privte clinicl prctice nd public or corporte employment. It lso provides vluble finncil nd mngement sttistics ssocited with the opertion nd mngement of modern veterinry prctices. Most of the sttistics in this report cover the results of the 2014 economic survey s it pertins to veterinry compenstion, which collected dt from the 2013 clendr yer. Some perspective is obtined by including comprble sttistics from previous yers. Sttistics on strting slries for veterinrins who recently grduted from U.S. veterinry medicl colleges re generted from the AVMA s survey of grdutes nd re lso reported. Veterinrin professionl income is exmined in this report. Professionl income informtion ws nlyzed to revel the effects of severl demogrphic fctors on veterinry professionl income. Specificlly, veterinrins professionl incomes hve been broken out by employment type, privte prctice ownership sttus, yers since grdution, gender, prctice size, community size nd region. Informtion is lso provided on hours worked, professionl income per hour nd fringe benefits. The report is divided into three sections: (1) n introduction nd summry of the reserch methodology; (2) summry of findings on veterinrins professionl incomes; nd (3) detiled tbultions of sttistics on veterinrins professionl income nd chrcteristics. The summries provide written nd grphicl nlysis of selected sttistics on professionl incomes nd other employment-relted mesures, presented for ech type of prctice. The tbultion section reports compiltion of sttistics for reders who need more detil thn is provided in the summries. Mens, stndrd errors of the mens, medins, confidence intervls, percentiles nd the number of observtions re provided where t lest 8 observtions were vilble. AVMA Report on Veterinry Compenstion Pge 1

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18 RESEARCH METHODOLOGY The 2014 AVMA Biennil Economic Survey evluted ctively prcticing veterinrins in the United Sttes for this report. Veterinrins who were retired nd other veterinrins not ctively prcticing veterinry medicine were excluded from the smple. To survey this popultion, rndom strtified-disproportionte smple ws selected from AVMA s dtbse of U.S. veterinrins. This smpling methodology ws used to increse the likelihood of sufficient responses for relible sttistics in ech employment nd prctice ctegory. Privte prctitioners were selected from the combined popultions of owners nd ssocites. In the privte prctice ctegory, respondents were identified by 7 employment ctegories, 6 of which were species driven. Privte prctice veterinrins were clssified s food niml exclusive, food niml predominnt, mixed niml, compnion niml exclusive, compnion niml predominnt, equine, or "other" privte prctice. In the public or corporte sector, smples were bsed on 6 employment ctegories, which included colleges nd universities, stte or locl governments, industry, federl government, uniformed services, nd "other" public or corporte. The survey ws conducted vi emil nd postl mil in order to obtin good representtion from ech employment type. In June 2014, survey invittions were emiled to rndom smple of 12,764 privte prctice nd public or corporte veterinrins. The rndom smple emiled consisted of 4,861 veterinrins identified s privte prctice owners nd 7,903 either identified s non-prctice owners (ssocites or public or corporte-employed veterinrins) or whose employment type ws not identified in the membership dtbse. In ddition, surveys were sent vi mil to rndom smple of 3,116 privte prctice nd public or corporte veterinrins. The rndom smple consisted of 1,572 veterinrins identified s privte prctice owners nd 1,544 either identified s non-prctice owners (ssocites or public or corporte-employed veterinrins) or whose employment type ws not identified in the membership dtbse. In totl, 15,880 potentil respondents were either sent n emil invittion or miled survey. After field work ws completed, totl of 2,347 surveys were completed nd returned (14.7%). Of the 2,347 surveys returned, 1,040 surveys from privte prctice veterinrins nd 685 surveys from public nd industry-employed veterinrins were deemed to be usble responses (73.5%). Most nonusble responses were due to missing or multiple employment type or the respondents were not employed either full or regulr prt-time. Veterinrins were sked to provide informtion on their individul 2013 professionl income, prctice or employment type, grdution yer, ge, gender, fringe benefits, hours worked, weeks worked, nd professionl nd dvnced degrees. Professionl income ws defined s the veterinrin s 2013 individul professionl income, before personl txes, from professionl veterinry medicl ctivity. Privte prctice veterinrins AVMA Report on Veterinry Compenstion Pge 3

19 were to include slry, consulting fees, profit shring, deferred professionl income nd bonuses in their professionl income clcultions. Public nd corporte veterinrins were sked to include slry, clinicl incentives, honorri, speking nd consulting fees, ny privte prctice professionl income nd employer deferred professionl income. In surveys prior to 2004, owners individul professionl incomes were djusted to compenste for the opportunity cost on owners equity. Tht is, 12% return on equity in fixed ssets (vlue of fixed ssets minus long-term debt) ws deducted from ech owner s reported professionl income. This djustment represented n effort to mke owners professionl income more comprble to the professionl incomes of privte prctice ssocites nd public or corporte veterinrins. In the 2004 nd subsequent surveys, owners professionl income ws defined in the questionnire differently, mking the 12% djustment unnecessry. This slight chnge in survey design ws theoreticlly not expected to cuse ny devition in the mnner tht professionl incomes re reported or compred over time. However, it is importnt to cknowledge this modifiction to qulify ny time-series comprisons to prior professionl income dt reported in previous editions of the Economic Report on Veterinrins & Veterinry Prctices. AVMA member clssifiction informtion on gender, employment type or prctice type, nd ownership sttus ws used to weight the responses, so tht they were given the pproprite influence in the weighted verges clculted in the nlysis. This informtion ws used to derive proportions of the overll membership tht respondents represented nd ws used in clculting the weighted verges presented for the income sttistics. The sttistics reported were developed using the SAS tbulte, frequency, nd men procedures. Observtions were weighted by the proportion of the popultion represented by the observtion. The popultion distribution by employment type ws estimted from the AVMA membership dtbse. The resulting popultion frequencies were used to weight the observtions, yielding simple sttistics within employment-type groups nd weighted sttistics cross employmenttype groups. Mny of the smple distributions showed evidence of being skewed towrd higher professionl incomes. Therefore, it ws ssumed tht the men estimtes were influenced by vlues t the high end of the professionl income rnge. Medin vlues were lso reported. Medin professionl income represents the level of professionl income tht divides the distribution in hlf, i.e., 50% of ll veterinrins erned professionl incomes below nd 50% bove this professionl income level. In these cses, the medin is considered more relible estimte of popultion s centrl tendency. All sttistics were clculted using those observtions reported by full time veterinrins, except for sttistics involving relief nd prt time veterinrins. Veterinrins were considered employed full time if they worked t lest 30 hours per week for t lest 48 weeks of the yer. Relief Pge 4 AVMA Report on Veterinry Compenstion

20 nd prt-time veterinrins were nlyzed seprtely nd were not included in privte prctice sttistics. Veterinrins were considered prt time if they worked 7 hours or more per week but less thn 30 hours per week. Veterinrins professionl incomes were lso nlyzed in rel or infltion-djusted terms. Nominl professionl income is the dollr vlue of professionl income received in prticulr yer. Rel professionl income represents the purchsing power of nominl professionl income. An index number is pplied to nominl professionl income to clculte rel professionl income. Nominl professionl income ws djusted to rel professionl income by pplying the Consumer Price Index (CPI) s reported by the Bureu of Lbor Sttistics. Selected sttistics were lso reported by gender. Tbultions were developed tht showed professionl incomes of veterinrins by prctice type, ownership sttus nd public or corporte employment ccording to gender. This nlysis ws limited becuse of the smll number of femle observtions in prticulr tbultion cells. Therefore, the sttisticl significnce of mny comprisons by gender ws limited. The use of smple mens to estimte popultion mens ws subject to smpling error. Therefore, it is useful to clculte confidence intervls. A confidence intervl is rnge of vlues tht hs predetermined probbility of including the true men professionl income for the popultion. For exmple, it my be stted tht there ws 95% probbility tht the smple men professionl income, plus nd minus 2 stndrd errors, will encompss the true, but unknown, popultion men professionl income. Confidence intervls were reported in Tbles 1 nd 2. However, stndrd errors were provided in other tbles so tht other confidence intervls my be clculted. Also, when evluting trends in sttistics on n nnul bsis where mesures re vilble on two-yer intervl, the compounded nnul growth rte must be clculted. The nnul growth rte is equivlent to the squre root of the two-yer growth rte. Selected sttistics were lso reported by geogrphic loction. Sttisticl relibility for smller geogrphic units is limited becuse the smple ws not constructed to provide sufficient observtions t greter levels of geogrphic detil. The ggregtion of sttes into the 4 geogrphic regions for which sttistics were reported ws consistent with Census Bureu definitions. Northest includes Mine, Vermont, New Hmpshire, Msschusetts, Connecticut, Rhode Islnd, New York, Pennsylvni, nd New Jersey. South includes West Virgini, Mrylnd, Delwre, Virgini, District of Columbi, North Crolin, South Crolin, Georgi, Florid, Kentucky, Tennessee, Mississippi, Albm, Texs, Oklhom, Arknss, nd Louisin. Midwest includes Wisconsin, Illinois, Michign, Indin, Ohio, North Dkot, South Dkot, Nebrsk, Knss, Minnesot, Iow, nd Missouri. West includes Montn, Idho, Wyoming, Uth, Colordo, New Mexico, Arizon, Nevd, Alsk, Wshington, Oregon, Cliforni, nd Hwii. AVMA Report on Veterinry Compenstion Pge 5

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22 SUMMARY OF RESULTS Professionl income, hours worked nd professionl income per hour for veterinrins in privte nd public or corporte prctice re presented in Tbles 1-89 of this volume. The informtion in the tbles is broken out by prctice type for privte veterinrins nd employment type for public or corporte veterinrins. The informtion is lso broken out by ownership sttus in privte prctice, gender, region, yers since grdution nd bord certifiction sttus. Informtion on strting slries for newly grduted veterinrins is presented in Tbles Informtion on business prctice mesures re presented in Tbles Most of the informtion presented in this volume is for the yer Trend informtion for the yers is lso presented in the tbles. Informtion on strting slries is for the yers Professionl income by type of prctice or employment Professionl income by type of employment is presented in detil in Tbles 1 nd 2. Medin professionl income of privte prctitioners decresed in 2013 to $94,000 from $100,000 in Medin professionl income vried by prctice type (Figure 1). Food niml exclusive veterinrins ($100,000) erned the highest professionl incomes, while mixed niml veterinrins erned the lowest ($84,000). Figure professionl income of privte prctice veterinrins Men Medin $150,000 $140,000 $130,000 $120,000 $110,000 $100,000 $90,000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 $143,621 $100,000 Food Exclusive $116,044 Food $111,700 $85,000 $84,000 Mixed $121,787 $92,000 $132,384 $95,000 Exclusive $127,103 $129,031 $123,747 $94,000 $87,000 $86,000 Equine Other Totl AVMA Report on Veterinry Compenstion Pge 7

23 Men professionl income of veterinrins in privte prctice incresed t n verge nnul rte of 4.2% from $118,726 in 2011 to $129,031 in Chrcteristic of skewed distribution, men professionl income ws higher thn medin professionl income for ll prctice types. If distribution is skewed, few of the highest vlues cn pull the men bove the medin. Vritions in men professionl income by prctice type were lrger thn vritions in medin professionl income. Food niml exclusive veterinrins erned the highest men professionl income ($143,621) followed by compnion niml exclusive veterinrins ($132,384). Mixed niml veterinrins erned the lest with n verge income of $111,700. Medin professionl income of veterinrins in public or corporte employment decresed from $124,000 in 2011 to $117,000 in 2013, representing n verge nnul decrese of 2.9%. Medin professionl incomes rnged from $83,500 for stte or locl government to $168,973 for industry employment (Figure 2). Figure professionl income of public or corporte veterinrins Men Medin $200,000 $180,000 $182,674 $168,973 $160,000 $140,000 $120,000 $112,817 $107,000 $120,224 $120,000 $108,822 $105,000 $134,976 $128,993 $117,000 $117,000 $100,000 $88,681 $83,500 $80,000 $60,000 $40,000 $20,000 $0 College or University Federl Government Stte or Locl Government Uniformed Services Industry Other Totl Public or Corporte Men professionl income of veterinrins employed by public or corporte orgniztions decresed from $132,205 in 2011 to $128,993 in 2013, representing n verge nnul decrese of 1.2%. The distribution of public or corporte veterinrin professionl incomes ws lso skewed. Men professionl incomes were greter thn medin professionl incomes for ll employment types. However, vritions in men professionl incomes mong employment types were similr to vritions in medin professionl income for most sectors. Men professionl income rnged from $88,681 for stte or locl government veterinrins to $182,674 for industry veterinrins. Pge 8 AVMA Report on Veterinry Compenstion

24 Confidence intervls provide n indiction of how precisely the true men for the totl popultion of veterinrins is mesured by men derived from smple of veterinrins (Tbles 1 nd 2). The confidence intervl is influenced by the vrition in the fctor tht is being mesured (in this instnce professionl income) nd the response smple size: The lrger the vrition, the lrger the confidence intervl. Conversely, the lrger the response smple size, the smller the confidence intervl. For ll privte prctitioners, the 95% confidence intervl for the 2013 men professionl income ws $122,130 to $135,931. The 95% confidence intervl for 2013 men professionl incomes in public or corporte employment ws $123,647 to $134,340. Confidence intervls by prctice type will generlly be lrger thn the intervl for ll veterinrins. This is becuse the mens for the prctice types re bsed on much smller smple sizes. Confidence intervls for privte prctice veterinrins rnged from $22,903 mong mixed niml prctitioners to $61,484 for food niml exclusive prctitioners. Confidence intervls for public or corporte employment ctegories rnged from n intervl of $9,838 for veterinrins employed by stte or locl government to $31,002 for industry employment. Generlly, prctice or employment ctegories with nrrower confidence intervls hve more homogeneous professionl incomes thn popultions with wider confidence intervls. Percentiles of professionl income were clculted for both public or corporte (Figure 3) nd privte prctice veterinrins (Figures 4 nd 5) in instnces where percentiles would provide meningful description of the income distribution. Percentiles re tbulted for public nd corporte veterinrins in Tbles 3 nd 4 nd for privte prctitioners in Tbles 13 nd 15. The 25, 50, 75 nd 90 percentiles reported in the tbles cn be used to rnk veterinrins income reltive to the income distribution estimted from the responses nlyzed. Public nd corporte veterinrins professionl income distribution percentiles (25, 50, 75 nd 90) correspond to $85,900, $117,000, $159,425 nd $217,000, respectively. In comprison, the sme percentiles of professionl income for privte prctice owners correspond to $75,000, $120,000, $190,000 nd $300,000, nd for privte prctice ssocites correspond to $70,000, $84,000, $105,000 nd $136,000. AVMA Report on Veterinry Compenstion Pge 9

25 Figure 3. Percentiles of public or corporte veterinrins' medin professionl income, 2013 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 College or University Federl Government Stte or Locl Government Uniformed Services Industry Totl Public or Corporte 90th 75th 50th 25th Figure 4. Percentiles of owners' medin professionl income, 2013 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 Food Exclusive Food Mixed Exclusive Equine Totl Privte Prctice 90th 75th 50th 25th Pge 10 AVMA Report on Veterinry Compenstion

26 Figure 5. Percentiles of ssocites' medin professionl income, 2013 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Food Exclusive Food Mixed Exclusive Equine Totl Privte Prctice 90th 75th 50th 25th Trends in professionl income Trends in professionl income re presented in Figure 6 nd Tbles 7 nd 8. During the period , men professionl income of privte prctice veterinrins incresed t n verge nnul rte of 3.0%. Over this sme period, men professionl income of veterinrins employed in public or corporte prctice incresed t n verge nnul rte of 2.8%. Figure 6. Trends in men professionl income, Privte Prctice Public / Corporte $140,000 $130,000 $120,000 $110,000 $100,000 $90,000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 $132,205 $129,031 $121,560 $121,303 $124,232 $118,726 $115,447 $105,510 $105,238 $96,357 $98, $128,993 AVMA Report on Veterinry Compenstion Pge 11

27 Lrgely becuse of the inclusion of more highly pid industry veterinrins, men professionl income of public/corporte veterinrins ws higher thn professionl income for privte prctitioners for most yers listed in Figure 6. However, in 2013 income ws higher for privte prctice fter being down in It is useful to determine the chnge in veterinrins purchsing power by djusting for infltion to evlute rel professionl income. The most widely used mesure of infltion t the retil level is the Consumer Price Index (CPI) for ll urbn consumers. Professionl income presented in Figure 7 (Tble 11) ws converted to rel professionl income using 2003 s the bse yer (i.e., rel professionl income for 2003 equls nominl or undjusted professionl income). During the period , rel verge nnul growth rte of men professionl income ws 0.6% for privte prctitioners nd 0.4% for public/corporte prctice veterinrins. These figures indicte tht professionl incomes of privte prctice veterinrins nd public/corporte prctice veterinrins outpced infltion over this period. Figure 7. Trends in rel (2003 dollrs) men professionl income, Privte Prctice Public/Corporte $120,000 $105,000 $96,357 $98,158 $99,405 $99,149 $107,897 $102,471 $104,037 $106,549 $108,144 $97,118 $101,915 $101,885 $90,000 $75,000 $60,000 $45,000 $30,000 $15,000 $ Pge 12 AVMA Report on Veterinry Compenstion

28 Professionl income by ownership sttus The 2013 medin professionl income of ll privte prctice owners ws $120,000 (Tble 12), compred to $124,000 in The 2013 men professionl income for owners ws $157,520 compred to $149,394 in Men professionl incomes of privte prctice owners rnged from $128,502 for mixed niml prctitioners to $175,754 for food niml exclusive prctitioners in 2013 (Figure 8). In 2013, owners medin professionl incomes rnged from $100,139 for food niml predominnt prctitioners to $133,000 for compnion niml exclusive prctitioners. Figure professionl income of privte prctice owners Men Medin $200,000 $175,000 $150,000 $175,754 $132,012 $128,502 $147,556 $167,110 $152,178 $126,386 $157,520 $125,000 $100,000 $75,000 $127,249 $100,139 $104,988 $105,000 $133,000 $120,000 $92,000 $120,000 $50,000 $25,000 $0 Food Exclusive Food Mixed Exclusive Equine Other Totl Privte Prctice Men professionl incomes of privte prctice ssocites rnged from $76,923 for food niml predominnt prctitioners to $103,289 for compnion niml exclusive prctitioners (Figure 9) in The 2013 medin professionl incomes rnged from $71,384 for equine ssocites to $86,500 for compnion niml exclusive ssocites. Differences between men nd medin by prctice type were less pronounced for ssocites thn owners. This finding suggests tht ssocite professionl income is less skewed thn owner professionl income. AVMA Report on Veterinry Compenstion Pge 13

29 Figure professionl income of privte prctice ssocites Men Medin $130,000 $120,000 $110,000 $100,000 $90,000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 $79,354 $76,923 $77,842 $71,880 Food Exclusive $71,500 $75,000 Food Mixed $80,127 $76,571 $103,289 $86,500 Exclusive $89,491 $120,581 $71,384 $76,500 $99,181 $84,000 Equine Other Totl Privte Prctice During the 10-yer period , men professionl income of owners incresed t n verge nnul rte of 2.6% (Figure 10, Tble 14). In comprison, ssocites professionl income incresed t rte of 3.3% over this period. Growth rtes in professionl income vried by prctice type nd ownership sttus. Food niml exclusive owners hd the highest growth rte (4.5%), while the lowest growth rte mong owners ws for equine t 0.5%. Among ssocites, compnion niml exclusive hd the highest growth rte t 3.5%, while equine hd the lowest t 0.2%. Figure 10. Trends in men professionl income of privte prctice owners nd ssocites, Owners Assocites $160,000 $140,000 $122,075 $132,295 $146,374 $152,030 $149,394 $157,520 $120,000 $100,000 $80,000 $60,000 $71,940 $78,141 $89,694 $94,250 $94,683 $99,181 $40,000 $20,000 $ Pge 14 AVMA Report on Veterinry Compenstion

30 Rel professionl income (in 2003 dollrs) incresed t n verge nnul rte of 0.6% for owners, while incresing t n verge nnul rte of 1.2% for ssocites during the period (Figure 11, Tble 16). After declining in 2011, both owner s nd ssocite s income rebounded in Figure 11. Trends in rel (2003 dollrs) men professionl income of privte prctice owners nd ssocites, Owners Assocites $130,000 $120,000 $110,000 $100,000 $90,000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 $125,025 $125,500 $124,393 $117,497 $119,966 $117,621 $76,612 $77,803 $78,323 $74,546 $69,242 $70, Professionl income by gender Professionl income by gender is reported in Tbles The medin professionl income of femle veterinrins in privte prctice ws $81,600 in 2013, compred to $88,000 in Mle veterinrins in privte prctice erned medin professionl income of $116,415 in 2013, compred to $112,000 in Medin professionl income for femle veterinrins in public or corporte prctice ws $102,000 in 2013, compred to $112,000 in The medin for mle veterinrins in public or corporte prctice ws $134,000 in 2013, compred to $136,000 in AVMA Report on Veterinry Compenstion Pge 15

31 Professionl income by gender for privte prctice owners by prctice type is highlighted in Figure 12 nd Tble 18. In 2013, medin professionl income mong mle veterinrin owners rnged from $110,000 for food niml predominnt to $150,000 for compnion niml exclusive prctitioners. Medin professionl income mong femle veterinrin owners rnged from $60,045 for mixed niml prctitioners to $100,000 for compnion niml exclusive prctitioners. Figure medin professionl incomes of mle nd femle privte prctice owners Mle Femle $160,000 $150,000 $140,000 $120,000 $124,512 $110,000 $118,318 $116,875 $136,942 $100,000 $80,000 $60,000 $82,482 $100,000 $90,500 $40,000 $60,045 $20,000 $0 n Food Exclusive n Food Mixed Exclusive Equine n Insufficient number of usble responses. Medin professionl income by prctice type for privte prctice ssocites is presented in Figure 13 nd Tble 18. Mle ssocites hd higher medin professionl income thn femle ssocites in nerly every prctice type. Medin professionl income for mle ssocites rnged from $71,880 for food niml exclusive prctitioners to $100,000 for equine prctitioners. Medin professionl income for femle ssocites rnged from $63,000 for equine prctitioners to $85,000 for compnion niml exclusive prctitioners. Pge 16 AVMA Report on Veterinry Compenstion

32 Figure medin professionl income for mle nd femle privte prctice ssocites Mle Femle $100,000 $95,000 $100,000 $90,000 $82,500 $80,000 $81,223 $80,000 $71,880 $70,000 $85,000 $60,000 $50,000 $40,000 $78,407 $67,275 $70,750 $75,000 $63,000 $30,000 $20,000 $10,000 $0 Food Exclusive Food Mixed Exclusive Equine Hours worked nd professionl income per hour Men nd medin hours worked per week by privte prctitioners re presented in Tbles Privte prctitioners worked 47.9 hours per week on verge in 2013, 0.4 hours more thn men hours worked in Equine prctitioners worked the most hours, verging 57.7 hours per week. niml exclusive prctitioners worked the fewest hours, verging 45.5 hours per week. Hours worked per week vried by ownership sttus nd prctice type. Owners worked more hours per week on verge thn ssocites, 49.3 compred to A comprison cross prctice types by gender nd ownership sttus is presented in Tble 26. Mle ssocites worked 47.4 hours per week, on verge, compred to 46.1 for femle ssocites. Income per hour for privte prctitioners is presented in Tbles Privte prctitioners medin professionl income per hour ws $42.49 in 2013, compred to $43.48 in Medin professionl income per hour rnged from $32.05 for equine prctitioners to $44.94 for compnion niml exclusive prctitioners. Among owners, medin professionl income per hour rnged from $36.36 for mixed niml prctitioners to $60.02 for compnion niml exclusive prctitioners. Among ssocites, medin professionl income per hour rnged from $23.81 for equine prctitioners to $41.80 for compnion niml exclusive prctitioners. Overll, the medin hourly professionl income for owners ws $53.88, compred to $39.23 per hour for ssocites. AVMA Report on Veterinry Compenstion Pge 17

33 Men nd medin hours worked per week, nd income per hour of public or corporte veterinrins, re presented in Tbles Public or corporte veterinrins reported working n verge of 49.4 hours per week in 2013, compred to 49.1 hours per week in Men hours worked rnged from 45.1 per week for stte or locl government veterinrins to 51.0 hours per week for college or university veterinrins. Men hours worked per week mong veterinrins employed in the public or corporte sector vried slightly between mle nd femle veterinrins. Overll, mle veterinrins erned n verge of $62.92 per hour compred to $49.65 erned by femles. The medin hourly professionl income of public or corporte veterinrins ws $51.06 in 2013 compred to $52.08 in Professionl income by yers since grdution Professionl income by yers since grdution is presented in Tbles nd Figure 14. Owner veterinrin men professionl income generlly grows with dditionl yers in prctice for most privte prctice types. However, it ppers tht slries my plteu s n ssocite with more thn five yers of experience. Often the incomes from one experience brcket to the next re not sttisticlly different, but n overll trend is still pprent. Medin professionl income by yers of prctice since grdution for owners nd ssocites is presented in Figure 14. Professionl income tended to increse with experience mong owner nd ssocite prctitioners. Owner s income begins to significntly outpce ssocite s income with 5 or Figure medin professionl income of privte prctice owners nd ssocites by yers post-grdution Owners Assocites $140, $120, $100,000 $80, $60,000 $40,000 $20,000 $0 n 1 to 2 3 to 4 5 to 9 10 to to to or more n Insufficient number of usble responses. Pge 18 AVMA Report on Veterinry Compenstion

34 more yers of experience. The ernings of most veterinrins in public or corporte employment showed pttern of stedy growth with experience (Tble 43). Professionl income by prctice size, community size, nd region Professionl income by size of prctice is presented in Tble 45. Professionl income tended to be slightly higher for veterinrins working in prctices with 4 or more veterinrins. Professionl income did not lwys increse with prctice size, indicting the effect of other fctors lso impct professionl income. Professionl income by community size nd region is presented in Tbles No cler reltionship between community size nd income is pprent. No cler pttern of differences in professionl income by region is pprent, except food niml exclusive, which ws significntly higher in the west. Fringe benefits received by veterinrins Informtion on fringe benefits is presented in Tbles nd Figure 15. Fringe benefits represent dditionl compenstion pid by the employer beyond slry. Veterinrins indicted which of the following fringe benefits were provided by their prctice or employer: life insurnce, medicl pln, dentl pln, disbility insurnce, profit-shring pln, libility insurnce, ssocition dues, continuing eduction expenses, continuing eduction leve, personl use of vehicle, pid sick leve, pid vction leve, pid holidys, licenses, retirement pln, employer mtch retirement, discounted pet cre nd miscellneous benefits. Licenses, ssocition dues, continuing eduction expenses nd libility insurnce were widely provided to owners in Among owners, 2.9% reported receiving no fringe benefits. Medicl insurnce, discounted pet cre, disbility insurnce, continuing eduction leve, life insurnce nd retirement pln were lso commonly received fringe benefits. The fringe benefits most often included in 2013 compenstion pckges for privte prctice ssocites were continuing eduction expenses, licenses, pid vction leve, discounted pet cre, ssocition dues, medicl insurnce nd continuing eduction leve. Among ssocites, 1.5% went without ny fringe benefits. Veterinrins in public or corporte employment indicted tht, in 2013, the most often received benefits included medicl insurnce, pid vction leve, pid holidys nd pid sick leve. Only 0.7% of public or corporte veterinrins reported receiving no benefits. AVMA Report on Veterinry Compenstion Pge 19

35 Figure 15. Percentge of veterinrins tht received selected fringe benefits by employment type in 2013 Privte Owners Privte Assocites Public/Corporte 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% No Benefits Continuing Eduction Leve Life Insurnce Retirement Pln Medicl Insurnce Libility Insurnce Assocition Dues Continuing Eduction Expenses Licenses Professionl income of veterinrins with dvnced eduction Professionl incomes of veterinrins with dvnced degrees in ddition to their D.V.M. (doctorte or msters) re summrized in tbles 52 nd 53. Privte prctitioners with doctorte or msters reported medin incomes of $66,000 nd $100,000, respectively, compred to $93,433 for those without dvnced degrees. Public nd corporte veterinrins with doctorte or msters reported medin incomes of $135,000 nd $127,000, respectively, compred to $103,000 for those without dvnced degrees. Professionl incomes of veterinrins completing residencies nd internships re summrized in tbles 54 through 61. Privte prctitioners completing residency or internship reported medin incomes of $135,080 nd $84,000, respectively, compred to $93,000 for those whom hd not completed progrm. Public nd corporte veterinrins completing residency or internship reported medin incomes of $120,000 nd $90,784, respectively, compred to $117,200 for those whom hd not completed progrm. In both privte prctice nd public or corporte-employment, medin income ws highest for those who completed residencies. Medin income for those who completed internships ws lower to tht of veterinrins who did not hve dditionl eduction in both public or corporte-employment nd in privte prctice. Compring the medin income of veterinrins who hve completed internships with those tht hve not my not be vlid nlysis to Pge 20 AVMA Report on Veterinry Compenstion

36 determine the vlue of completing n internship, s higher proportion of respondents who hve completed internships lso hve less experience. This skewed distribution is expected s n incresing number of grdutes re enrolling in internship progrms. The type of internship progrm lso hd significnt impct on income levels. Professionl income by specilty bord certifiction An nlysis ws lso conducted to determine the effect of specilty bord certifiction on professionl income (Tbles 62-70). Among ll prctice types, bord-certified veterinrins erned substntilly more thn their noncertified counterprts (Figure 16). In 2013, medin professionl income for bord-certified prctitioners ws $150,000, compred to $90,000 for noncertified prctitioners. Specilty bord certifiction sttus hd similr impct on professionl incomes of public/corporte veterinrins, who erned medin professionl income of $132,000, compred to $95,000 for noncertified veterinrins. DVM Only Anesthesiologists* Welfre* Behviorists* Clinicl Phrmcology* Dentl College* Dermtology* Emergency nd Criticl Cre* Internl Medicine Lb Medicine Microbiologists* Nutrition* Ophthlmologists* Pthologists Poultry Preventtive Medicine Rdiology Sports Medicine* Surgeons Theriogenologists Toxicology* Veterinry Prctitioners Zoologicl Medicine* Figure medin professionl income of bord-certified veterinrins $0 $50,000 $100,000 $150,000 $200,000 * Indictes insufficient number of useble responses AVMA Report on Veterinry Compenstion Pge 21

37 Among public nd corporte veterinrins, the differentil in men income between bordcertified veterinrins nd those noncertified is $38,805 cross ll employment types (Tble 64). The differentil in men income mong stte or locl government veterinrins is the smllest t -$5,945, while the differentil is the lrgest mong college or university veterinrins t $59,597. The increse in slry wrrnted by bord certifiction vried with the type of certifiction (Tble 69). Medin professionl income for veterinrins without specilty bord certifiction ws $90,000. Lb niml medicine nd pthologists certified veterinrins medin professionl incomes were the highest t $155,000 nd $146,000 respectively. Veterinrins with bord certifiction in rdiology ($120,500), veterinry prctitioners ($120,000), nd preventtive medicine ($116,000) erned the lowest medin professionl incomes mong bord-certified specilists. Tble 70 presents the percentiles of the distribution of professionl income of bord-certified veterinrins by type of bord certifiction. Personl gross revenue of privte prctitioners Personl gross revenue nd income to gross revenue rtios re presented in Tbles Medin gross revenue of privte prctice owners ws $400,000 in comprison to $150,000 for privte prctice ssocites (Figure 17). Personl gross revenue of services nd sles re presented in Tbles 73 nd 74. Those respondents who provided gross revenue for services nd product sles indicted tht owners generted medin services of pproximtely $111,000 more thn ssocites, while grossing $50,000 more in medin product sles. Percentiles of gross revenue by ownership sttus nd gender re presented in Tble 75. Mle veterinrins often hve higher gross revenues thn femle veterinrins. To nlyze the effect of gross income on professionl income, professionl income ws divided by personl gross revenue (Tble 76). Prctice owners medin professionl income to gross revenue rtio ws 0.33, while ssocites ws In other words, prctice owners re erning bout 33% of their gross revenue s income, while ssocites re erning bout 75% of their gross revenue s income. The men rtio for owners is 49% nd 65% for ssocites. When the percentiles of these rtios re clculted (Tble 77), there re instnces where owners nd ssocites re erning more thn their personl gross revenue, s cn be seen in the 90 th percentile for ll ssocites nd most owners. Pge 22 AVMA Report on Veterinry Compenstion

38 Figure medin personl gross revenue of privte prctice veterinrins Owner Associte $450,000 $400, , , ,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50, , , , , , , , , , , , , ,000 $0 Food Exclusive Food Mixed Exclusive Equine Other Totl Privte Prctice Professionl income of relief nd prt-time veterinrins Sttistics on relief veterinrins professionl income nd hours worked re presented in Tble 80. Privte prctice relief veterinrins hd men professionl income of $78,358 while working n verge of 43 hours per week. The men professionl income per hour ws $ Medin professionl income ws $75,000 nd medin hours worked were The medin professionl income per hour for relief veterinrins ws $ Prt-time veterinrins re those who reported working less thn 30 hours per week, but more thn 7 hours per week. Sttistics for prt-time veterinrins re reported in Tbles Prt-time veterinrins worked on verge 20.8 hours per week. There were not significnt differences in the hours worked between genders or ownership sttus. Income per hour for prt-time veterinrins in privte prctice verged $86.49, with medin of $59.03 per hour (Tble 85). Some owners who work fewer hours hve high hourly professionl income, which skews the distribution. Income per hour for privte prctice veterinrins is illustrted in Figure 18. Men income per hour for prt-time mle veterinrins ws higher thn tht of femles (Tble 87). Public nd corporte prt-time veterinrins reported medin professionl income per hour of $100.00; prt-time income ws higher for mles thn femles (Tble 89). AVMA Report on Veterinry Compenstion Pge 23

39 Returns to veterinry prctices Descriptive sttistics were clculted for 2013 revenue, expense, nd other vribles used to determine returns to privte veterinry prctices. Both the men nd medin vlues were reported in the ccompnying tbles. The men cn be influenced by vlues t the high end of the distributions. The medin, the vlue tht divides the distribution in hlf, my be more meningful estimte of the centrl tendency of the popultion nd ws the sttistic used for most of this nlysis. Informtion presented in this section nd Tbles ws derived from the survey responses of owner veterinrins on the finncil performnce portion of the biennil economic survey. Prctice size, s mesured by the number of veterinrins per prctice vried mong prctice types (Tble 93). Medin prctice rnged from 2.5 for food niml exclusive prctices to 6.0 for compnion niml exclusive prctices. Medin gross prctice revenue (Figure 19) rnged from $400,000 for equine prctices to $865,000 for compnion niml exclusive prctices. Medin gross prctice revenue cross ll prctice types ws $732,788 (Tble 93, Figure 19). Gross revenue from services ws greter thn gross revenue for product for compnion niml exclusive prctices, while gross revenue from product ws greter thn gross revenue from services for food niml exclusive prctices (Tble 93). Figure medin gross prctice revenue $900,000 $800,000 $696,665 $740,000 $865,000 $732,788 $700,000 $600,000 $621,228 $612,500 $500,000 $400,000 $400,000 $300,000 $200,000 $100,000 $0 Food Exclusive Food Mixed Exclusive Equine All Privte Prctices Pge 24 AVMA Report on Veterinry Compenstion

40 Figure medin prctice expense $700,000 $600,000 $500,000 $448,850 $403,103 $419,305 $400,000 $400,000 $300,000 $291,756 $300,000 $200,000 $178,000 $100,000 $0 Food Exclusive Food Mixed Exclusive Equine All Privte Prctices Medin prctice expense (Figure 20, Tble 93) ws computed s the sum of ll csh operting expenses, including non-owner (ssocite) veterinrin compenstion. The medin expense for ll prctices ws $400,000. Medin prctice expenses rnged from $178,000 for equine prctices to $448,850 for mixed niml prctices.net prctice income (Figure 21, Tble 93) ws determined by subtrcting totl expense from totl revenue. For ll prctices, 2013 medin net income ws $150,000. Medin net prctice income rnged from $118,000 for equine prctices to $211,150 for compnion niml predominnt prctices Figure medin net prctice income $250,000 $211,150 $200,000 $150,000 $164,500 $134,615 $155,000 $143,800 $118,000 $150,000 $100,000 $50,000 $0 Food Exclusive Food Mixed Exclusive Equine All Privte Prctices AVMA Report on Veterinry Compenstion Pge 25

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