Legislative Budget and Finance Committee

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1 Legislative Budget and Finance Committee A JOINT COMMITTEE OF THE PENNSYLVANIA GENERAL ASSEMBLY Offices: Room 400 Finance Building Harrisburg Tel: (717) Mailing Address: P.O. Box 8737 Harrisburg, PA Facsimile (717) SENATORS VACANT Chairman VACANT Vice Chairman JAMES R. BREWSTER ROBERT B. MENSCH DOMINIC PILEGGI CHRISTINE TARTAGLIONE KIM WARD JOHN N. WOZNIAK REPRESENTATIVES ROBERT W. GODSHALL Secretary VACANT Treasurer STEPHEN E. BARRAR JIM CHRISTIANA H. SCOTT CONKLIN PHYLLIS MUNDY EDDIE DAY PASHINSKI Financial and Compensation Information Concerning Nonprofit and For-profit Human Service Providers A Report in Response to House Resolutions and EXECUTIVE DIRECTOR PHILIP R. DURGIN April 2013

2 Table of Contents Page I. Introduction... 1 II. Service Provider Information... 9 A. Nonprofit Organizations Officer/Employee Compensation Assets and Liabilities Revenue and Expenses Lobbying Expense B. For-profit Organizations Officer/Employee Compensation Assets and Liabilities Expenses Publicly Traded For-profit Providers Lobbying Expense C. Association Dues III. Appendices A. House Resolution B. House Resolution C. Revenues and Expenses (Nonprofits) D. Assets, Liabilities, and Number of Individuals Receiving Over $100,000 in Total Compensation (Nonprofits) E. Officers and Employees of Nonprofit Organizations Providing DPW- or DDAP-licensed Services Pertaining to HR 798 and HR 888 and Receiving $100,000 or More in Total Compensation F. Expenses (For-profits) G. Assets and Liabilities (For-profits) H. Officers and Employees of For-profit Organizations Providing DPW- or DDAP-licensed Services Pertaining to HR 798 and HR 888 and Receiving $100,000 or More in Total Compensation I. For-profit Provider Questionnaire J. Items Included in Total Compensation K. Source of Information for Organizations Included in This Report L. Organizations Included in This Report and the DPW/DDAP Services They Are Licensed to Provide i

3 I. Introduction House Resolution directed the Legislative Budget and Finance Committee to collect and compile the expenditures for each nonprofit service provider for intellectual disability community waiver and community base programs, community-based mental health, child welfare, and drug and alcohol services. House Resolution directed the Committee to provide the same information for for-profit service providers and to issue the results of both studies in one report. Scope and Objectives The study scope and objectives, as defined in HR 798 and HR 888, are to: 1. Collect and compile the expenditures for each nonprofit and for-profit service provider for intellectual disability consolidated (Medicaid) waiver and community-based programs, community-based mental health, child welfare, and drug and alcohol services, including: a. compensation of executives and the 20 highest paid employees, b. association dues, c. debts, d. assets, e. lobbying expenses, f. administrative expenses, g. operating costs, h. indirect and direct costs of delivering care or services, and i. any other information deemed necessary. 2. Include recommendations to address the unmet service needs of individuals and increase the efficiency and quality of the direct delivery system. Methodology Organizations Included in This Report HR 798 calls for the report to include expenditures for each nonprofit service provider of the services listed above. HR 888 contains virtually identical language for for-profit service providers. The Department of Public Welfare provided the 1

4 LB&FC staff with a list of all their licensed service providers, including their employer identification numbers and whether they were nonprofit or for-profit, for the following list of services: Service Provided Adoption Services Assertive Community Treatment Community Residential Rehab Host Home Services - Children Community Residential Rehab Services - Adults Community Home Services Agency Crisis Intervention Day Training Services For Adults Day Treatment Family Based Services Family Living Home Services Agency Foster Family Care Inpatient Intermediate Care Facility MR Long Term Structured Residence Mobile Program Outdoor Program Outpatient Partial Hospitalization Peer Support Services Private Children & Youth Agency Alternative Treatment Psychiatric Rehabilitation Psychiatric Unit Residential Services Residential Treatment Facility Adults Secure Care Secure Detention Transitional Living Vocational Facility Drug and alcohol providers are licensed by the Department of Drug and Alcohol Programs, not the Department of Public Welfare. We obtained the list of all licensed drug and alcohol treatment providers from the Department of Drug and Alcohol Programs. Readers should be aware that although a provider is licensed to provide one of the above services with the Department of Public Welfare or the Department of Drug and Alcohol Programs, it does not necessarily mean that the organization 2

5 derives most, or even any, of its income from public sources. We did not have data available to determine how much, if any, of the revenue earned by an organization is attributable to public funds. Nonprofit organizations. For nonprofit providers, we contracted with Guidestar, a clearinghouse of nonprofit organizations information and data, to generate reports using Calendar Year 2010 Form 990 filings or, if the organization is a fiscal year filer, Fiscal Year We spot-checked the information provided by Guidestar against the Form 990s to help ensure accuracy. For-profit organizations. For-profit organizations are not required to submit information comparable to the Form 990. To obtain comparable information for forprofit providers, we sent a questionnaire (see Appendix I) addressed to the legal entity s name and mailing address. Two weeks after sending the questionnaire, we sent a follow-up letter and the questionnaire again to organizations that had not yet responded. Information on the questionnaires return rates are included in the report text and Appendix L. For those for-profit providers we could identify as publicly traded companies, we report information from their 10-K filings with the Security and Exchange Commission. Organizations not included. We did not include government organizations such as county boards of commissioners, county MH/MR offices, or Intermediate Units as part of this study, even though they might be licensed to provide certain of the services listed above. Additionally, some county human service providers are not licensed by either the Department of Public Welfare or the Department of Drug and Alcohol Programs. For example, drop-in centers for people with mental illness, in-home services for child welfare, recovery houses, and certain mentoring programs do not require a state license. Such non-licensed providers are not included in this study. The only way to collect information on these providers would have been to contact each county, and for many counties, we would have had to contact three or four offices within the county. We made the decision not to pursue these providers based on our conversations with knowledgeable officials who told us the major human service providers are licensed providers, and licensed providers receive the large majority (well over 80 percent) of state funds. We also did not attempt to collect information on nonprofit organizations that are allowed to file Form 990-EZ. The 990-EZ is a two-page return that nonprofits may file if their incomes are below $200,000 and have assets below $500,000. 3

6 For-profit drug and alcohol providers that indicated they did not serve publicpay clients and were not licensed by DPW to provide another type of service are also not included in the report. Source of Information Compensation of executives and employees. The Form 990s contain information on the compensation of officers and certain employees as required by the IRS. For the purposes of this report, we only included detailed information on those officers and employees earning over $100, Specifically, we report information on: (1) the current trustees, board members, and officers with over $100,000 in reportable compensation, (2) the five highest compensated employees with over $100,000 of reportable compensation from the organization and related organizations, and (3) current key employees with over $150,000 of reportable compensation from the organization or related organizations. 2 We used total compensation for the purposes of this report. Total compensation includes (1) reportable compensation from the organization, (2) reportable compensation from related organizations, and (3) other compensation from the organization and related organizations as defined by the IRS. For purposes of the Form 990, the types of reportable compensation include: base salary, incentive and bonus payments, severance payments, employer contributions to health benefit plans, nonqualified deferred compensation; tax gross-ups; expense reimbursement; and certain fringe benefits (e.g., first class travel, companion travel, discretionary spending account, health/social club dues, housing allowance, personal services and use of personal residence). In 2008, the IRS expanded the information nonprofit organizations were required to report on related organizations, apparently out of concern that related organizations were being used to pay the filer s employees to avoid having to disclose on the filer s 990 the full extent of the compensation the employee had received for performing services for the filer. The three categories of related organizations are: 3 1. If the filer stands in a parent/subsidiary relationship to another organization, they are related organizations. The filer might be the parent or the subsidiary. In a parent/subsidiary relationship, the parent has the power to elect or appoint a majority of the board of its subsidiary. (Even if the parent lacks this power, if a majority of the directors of the subsidiary are 1 The Form 990 also asks organizations to report the total number of individuals with over $100,000 in reportable compensation from the filing organization. We use this aggregate information for Tables 1 and 2 and Exhibit 1. 2 Key employees are employees of the organization (other than an officer, director, or trustee) who meet all three of the IRS tests outlined in the IRS Form 990 instructions. 3 From How to Read the New IRS Form 990, by Peter Swords, Nonprofit Coordinating Committee of New York, undated. 4

7 employees or agents of the parent, it will be a parent/subsidiary relationship.) 2. If the filer stands in a brother/sister relationship to another organization, they are related organizations. Here the two organizations are controlled by the same persons, that is, the same persons constitute a majority of the directors of both organizations. 3. Finally, if the filer stands in a supporting/supported relationship to another organization, they are related organizations. In this relationship the filer under section 509(a)(3) is either a supporting organization of the other organization (the supported organization) or the filer under section 509(a)(3) is a supported organization of the other organization (the supporting organization). The specific rules under section 509(a)(3) that determine whether a supporting/supported relationship exists are detailed and quite complicated. Suffice it to say that the supporting organization must provide the supported organization with significant support that helps the supported organization carry out its charitable purposes and the supported organization must have sufficient control over the supporting organization. The third category of compensation, other compensation, includes compensation other than reportable compensation, including deferred compensation not currently reportable on Form W-2, box 1 or 5 or Form 1099-MISC, box 7, and certain nontaxable benefits, as discussed in detail in the instructions for Form 990 Schedule J. A listing of most items included in total compensation can be found in Appendix J. To avoid double-counting of compensation, we consolidated related organizations into one organization (the organization reporting the largest revenue). If we had not done this, an officer or employee associated with several related organizations would have his/her total compensation reported for each organization. As a result, however, Appendix E indicates certain trustees, officers, and employees work for the parent or related organization rather than the filing organization. We note the organizations which were consolidated in this manner in Appendix E. In a few instance (e.g., two large organizations with only a few individuals in common), we kept the organizations separate, but still only reported each individual s compensation once. We reviewed the Form 990 for any officer or employee with more than $1 million in total compensation to identify any unusual circumstances, such as a onetime retirement payout. We include footnotes for any such unusual circumstances we could identify in Appendix E. 5

8 Because of the complexity of the IRS instructions, the questionnaire we sent to for-profit providers simply asked for information on the 20 highest compensated officers, directors, and employees receiving over $100,000 in total compensation in CY We asked for compensation reported from the organization on the W-2, compensation received from related organizations, and other compensation such as bonus and incentive compensation and retirement and other deferred compensation. See Appendix I for a copy of the questionnaire. For those for-profit providers we could identify as publicly traded companies, we report information from their 10-K filings with the Security and Exchange Commission, which require publicly traded organizations to report the compensation of the company's chief executive officer, chief financial officer, and three other most highly compensated executive officers. Debts and assets. We obtained this information from Part I, lines 20 (Total assets) and 21 (Total liabilities) of the Form 990. For for-profit providers, we asked organizations to report their total assets and total liabilities as of December 31, For those for-profit providers we could identify as publicly traded companies, we report information from their 10-K filings with the Security and Exchange Commission. Association dues. Nonprofit organizations are not required to separately report association dues on their Form 990. Nonprofit associations are, however, required to separately identify membership dues (dues, assessments, and similar amounts from members) in Part III-B of the Form 990. We report this information for those nonprofit social welfare associations that we were able to identify as relevant to HR 798 and HR 888. We identified associations primarily through the U.S. Directory of Associations, the PA Department of State, and Guidestar. We did not ask for-profit providers to report their association dues. Lobbying expenses. Nonprofit organizations are required to separately report whether they engaged in lobbying activities on their Form 990. Lobbying expenditures are defined as expenditures (including allocable overhead and administrative costs) paid or incurred for the purpose of attempting to influence legislation: through communication with any member or employee of a legislative or similar body, or with any government official or employee who may participate in the formulation of the legislation, and by attempting to affect the opinions of the general public. 6

9 Nonprofits are to report federal, state, and local lobbying expenditures on their Form 990, so the information is not necessarily specific to Pennsylvania lobbying efforts. To determine lobbying expenses for efforts to influence legislative or administrative action in the Commonwealth, we reviewed the PA Department of State lobbying expense records for those organizations reporting they had engaged in lobbying activities on the Form 990 (i.e., answered Yes to Question 4 in Part IV or reported a dollar amount on line 11 d of Part IX). We report the PA Department of State lobbying expense data for FY For for-profit providers, we asked them to report their lobbying expenses in CY 2011 used to attempt to influence federal, state, or local legislation. If they reported such an expense, we reviewed the PA Department of State lobbying expense records to determine how much of that expense was specific to Pennsylvania. Administrative expenses, operating costs, and indirect and direct costs of delivering care or services. The Form 990 requires nonprofit organizations to report both program service and management and general expenses. Program service expenses are those expenses directly related to the goods or services provided by the organization that further the organization s exempt purposes. We equated program service expenses to the indirect and direct cost of delivering care or services as required in the resolutions. Management and general expenses are those expenses that relate to the organization s overall operations and management, such as salaries and expenses of the organization s chief executive officer and his or her staff, unless a part of their time is spent directly supervising program services. Management and general expenses also include office management, accounting, human services, legal, and other centralized services. We equated management and general expenses to administrative expenses as required in the resolutions. For for-profit providers, we asked them to report their expenses in similar categories: program service expenses and management and general expenses, using definitions similar to the definitions contained in the IRS Form 990 instructions. For those for-profit providers we could identify as publicly traded companies, we report management and general expense information from their 10-K filings with the Security and Exchange Commission. Recommendations The information we were asked to compile for this report was not sufficient to lead to recommendations to address the unmet service needs of individuals or to increasing the efficiency and quality of the direct delivery system. Developing such 7

10 recommendations would require separate studies of each of the various service delivery systems. This report, therefore, contains no recommendations. Important Note This report was developed by Legislative Budget and Finance Committee staff. The release of this report should not be construed as indicating that the Committee s members endorse all the report s findings and recommendations. Any questions or comments regarding the contents of this report should be directed to Philip R. Durgin, Executive Director, Legislative Budget and Finance Committee, P.O. Box 8737, Harrisburg, Pennsylvania

11 II. Service Provider Information A. Nonprofit Service Providers To gather information on nonprofit organizations, we used Guidestar 1 to compile data on 662 nonprofit human services providers licensed by the Department of Public Welfare to provide intellectual disability, mental health, child welfare, and/or drug and alcohol services (including drug and alcohol providers licensed by the Department of Drug and Alcohol Programs). Of the 662 nonprofit organizations licensed to provide such services, almost all are 501(c)3 organizations. Information is for either calendar year 2010 (if a calendar year reporter) or the organization s 2010 fiscal year. Because of the size of some of Pennsylvania s nonprofit general acute care hospitals, several tables are shown both including and excluding these facilities so as to make the data more meaningful. This was less of an issue for for-profit general acute care hospitals as only three such facilities were licensed to provide one or more of the services included in this study, and all three of these facilities were relatively small hospitals. Officer/Employee Compensation 2 As shown in Table 1, of the 662 nonprofit organizations included in our study, 317 (48 percent) reported no individuals receiving over $100,000 per year in reportable compensation from the filing organization. Of those reporting at least one individual receiving over $100,000 in reportable compensation, the top organization (Thomas Jefferson University Hospital) reported 443 individuals receiving over $100,000 in reportable compensation. The definition of reportable compensation is complex and includes more than an individual s base salary. In addition to base salary, reportable compensation includes incentive and bonus payments, employer contributions to health benefit plans, severance payments, non-qualified deferred compensation, expense reimbursement, and certain fringe benefits (e.g., first class travel, companion travel, discretionary spending account, health/social club dues, housing allowance, personal services, and use of personal residence). 3 1 Guidestar is a clearinghouse of nonprofit organizations information and data. 2 This information is taken from the Form 990 question which asks, Total number of individuals who received more than $100,000 of reportable compensation from the organization. It therefore includes trustees, board of directors, officers, and employees. 3 Some compensation studies do not include deferred compensation as it is often accrued over many years but may be paid as a lump sum in one year. Also, under some circumstances, the individual may never receive the deferred compensation (e.g., the individual may have to remain with the organization for a stipulated period of time to be eligible to receive the deferred compensation). 9

12 Table 1 Nonprofit Organizations With Individuals Receiving Over $100,000 in Reportable Compensation From The Filing Organization* (Includes General Care Hospitals) Number of Individuals With Compensation Over $100,000 Number of 0rganizations % % thru thru Total % * Reportable compensation includes more than base salary. Please see explanation of reportable compensation on the prior page. Appendix J contains additional details on what is included in the various types of compensation. Source: As reported on Form

13 Table 2 Nonprofit Organizations With Individuals Receiving Over $100,000 in Reportable Compensation From The Filing Organization* (Excludes General Care Hospitals) Number of Individuals With Compensation Over $100,000 Number of 0rganizations % % thru thru Total % * Reportable compensation includes more than base salary. Please see explanation of reportable compensation on the prior page. Appendix J contains additional details on what is included in the various types of compensation. Source: As reported on Form 990. As Exhibit 1 shows, the number of individuals receiving $100,000 or more in reportable compensation from the filing organization correlates very strongly (r=.88) to the organization s total revenue, meaning that organizations with larger numbers of individuals receiving $100,000 or more in reportable compensation are almost always organizations with relatively high revenues. 4 We found little correlation, however, between the individual with the highest total compensation and an organization s revenues. This appears due, in large part, to compensation from related organizations being included in an individual s total compensation, whereas the organization s revenue as reported on the Form 990 is not combined with its related organizations. The issue of related compensation is explained below. Compensation Ranges. Tables 3 and 4 show the breakdown by total compensation ranges for the individuals for whom we have information. If a nonprofit organization has more than 20 individuals receiving $100,000 or more in total compensation, only the top 20 highest compensated individuals need to be reported in 4 Does not include UPMC, which had $7.7 billion in revenue but only 150 individuals with compensation from the organization of over $100,000. If UPMC is included, the correlation is much weaker (r=.45). 11

14 Exhibit 1 Organizational Revenue and Number of Individuals Receiving Over $100,000 in Total Reportable Compensation From the Filing Organization $1,600 $1,400 $1,200 $1,000 $800 $600 $ in Millions $400 $200 $ Number of Individuals Receiving Over $100,000 in Compensation From the Organization Predicted Trend Line Y Source: Developed by LB&FC staff using Form 990 data. 12

15 Part VII of the Form 990 (see Appendix J). As shown in Table 1, 56 organizations reported more than 20 individuals receiving $100,000 or more in total compensation. Tables 3 and 4, therefore, do not include all individuals receiving $100,000 or more in total compensation. The definition of total compensation used in Tables 3 and 4 and Exhibit 1 differs from the definition of reportable compensation from the filing organization used to develop Tables 1 and 2. Total compensation includes reportable compensation from the filing organization and reportable compensation from related organizations and certain other income as noted in the Methodology section of this report and as shown in Appendix J. Due to the way total compensation is defined, an individual may receive little or no compensation from the organization listed as providing one of the services covered under HR 798 and HR 888, but nevertheless be included in our study because they received $100,000 or more in compensation from a related organization. These individuals may not even live or work in Pennsylvania, and the related organization from which they receive their compensation may not provide social services. Readers should also be aware that the individuals receiving over $100,000 in total compensation may not provide, either directly or indirectly, any social services. This is particularly the case with general acute care hospitals. For example, if an acute care hospital is licensed to operate a psychiatric unit, we would list the compensation received by the highest compensated individuals associated with that hospital s EIN. These individuals (such as the chair of the Department of Surgery) may, however, have few, if any, interactions with the psychiatric unit. Similar situations can occur with nonprofit organizations that are not general acute care hospitals. Table 3 Compensation Ranges for Individuals Reported in Part VII of Form 990 (Includes General Care Hospitals) Source: Appendix E. Total Compensation Number of Individuals $100,000 - $200, $200,001 - $300, $300,001 - $500, $500,001 - $1,000, Over $1,000, Total... 1,762 13

16 Table 4 Compensation Ranges for Individuals Reported in Part VII of Form 990 (Excludes General Care Hospitals) Source: Appendix E. Total Compensation Number of Individuals $100,000 - $200, $200,001 - $300, $300,001 - $500, $500,001 - $1,000, Over $1,000, Total... 1,063 To place the compensation information in context, Charity Navigator found that the median compensation for nonprofit CEOs in the mid-atlantic region was $164,575 in 2010, varying from $105,530 for small organizations (expenses below $3.5 million) to $300,000 for large organizations (expenses above $13.5 million). 5 Guidestar issued a report in September 2011 on executive compensation on 3,292 nonprofit organizations with revenues above $50 million. The report found an average CEO total compensation of $619,050 and a median total compensation of $422,381 for these organizations. 6 Additionally, the IRS has outlined five general concepts/rules with regard to executive compensation for nonprofit organizations: Exempt organizations can pay their executives market rate. Market rate is determined by researching what someone in a similar position would earn at an organization that is of the same size and has a similar mission or field of activity. Exempt organizations can look at for-profit compensation when determining market rate, as long as the job, organization size, and organization mission/purpose are comparable. The IRS has no standard formula, such as percentage of total revenues or expenses, for determining compensation. If the IRS finds that an executive at an exempt organization has been overpaid, it can fine both the executive and the board members who approved the overpayment, or even revoke the organization s tax-exempt status if the board has not (1) based its decision on appropriate research and (2) documented its decision-making process at the time it approved the compensation. 5 Charity Navigotor included salary, cash bonuses, and expense accounts to measure CEO compensation. It did not include contributions to benefit plans or deferred compensation that is allocated to be paid in later years. 6 Guidestar defined total income in the same way we do in this report, meaning base salary plus the other forms of compensation (including deferred compensation) shown in Appendix J. 14

17 Assets and Liabilities Nonprofit service providers included in our study reported assets totaling $31.2 billion and liabilities totaling $14.8 billion, yielding total net assets of $16.4 billion. Total assets range from $15,857 to $5.0 billion, with two organizations reporting zero assets. Tables 5 and 6, below, show ranges of asset dollar amounts and the number of nonprofits in each range. Source: As reported on Form 990. Source: As reported on Form 990. Table 5 Total Assets (Includes General Care Hospitals) Range Number of Providers $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Table 6 Total Assets (Excludes General Care Hospitals) Range Number of Providers $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Tables 7 and 8, below, show ranges of liability amounts and the number of nonprofits in each range. Six of the organizations reported zero liabilities and two reported negative liabilities. 15

18 Source: As reported on Form 990. Source: As reported on Form 990. Table 7 Total Liabilities (Includes General Care Hospitals) Range Number of Providers Negative Liability... 2 $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Table 8 Total Liabilities (Excludes General Care Hospitals) Range Number of Providers Negative Liability... 2 $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Tables 9 and 10, below, show ranges of net assets (total assets minus total liabilities) and the number of nonprofits in each range. Sixty-one nonprofits reported greater liabilities than assets. Table 9 Net Assets (Includes General Care Hospitals) Range Number of Providers Negative Net Assets $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, Over $10,000, Total Source: Calculated based on information reported on Form

19 Table 10 Net Assets (Excludes General Care Hospitals) Range Number of Providers Negative Net Assets $0 - $500, $500,001-1,000, $1,000,001 - $10,000, Over $10,000, Total Source: Calculated based on information reported on Form 990. Revenues and Expenses Revenues for the nonprofit organizations ranged from $14,282 to $7.7 billion, for a total of $34.3 billion for the 662 nonprofit organizations included in our study (see Tables 11 and 12). Source: As reported on Form 990. Table 11 Total Revenues (Includes General Care Hospitals) Range Number of Providers $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Source: As reported on Form 990. Table 12 Total Revenues (Excludes General Care Hospitals) Range Number of Providers $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total

20 Total Expenses, Program, Management/Administrative, and Fundraising Expenses: The federal Form 990 requires nonprofits to report information on total expenses and three categories of expenses: program service expenses, management and general expenses, and fundraising expenses. 7 Tables 13 through 16, below, show total expenses and net revenues (revenues minus expenses) for the nonprofit organizations included in our study. Total expenses ranged from $4,274 to $7.2 billion. Source: As reported on Form 990. Table 13 Total Expenses (Includes General Care Hospitals) Range Number of Providers Not Reported... 1 $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Source: As reported on Form 990. Table 14 Total Expenses (Excludes General Care Hospitals) Range Number of Providers Not Reported... 1 $0 - $500, $500,001 - $1,000, $1,000,001 - $10,000, $10,000,001 - $100,000, Over $100,000, Total Not all nonprofits reported expenses in all three categories of expenses. 18

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