Rural hospitals may be struggling in the current world of health care changes, but financial data filed with the IRS shows that it is a well-paying world for upper management and physicians.

Certain tax-exempt organizations must file a Form 990 with the IRS to show their missions, programs and finances. Forms for 2012 and 2013 are available at the website Guidestar for Bradford Regional Medical Center, Olean (N.Y.) General Hospital and Cole Memorial Hospital, while Elk Regional Health Center (now known as Penn Highlands Elk) and Kane Community Hospital have records available for 2012.

For the 2013 filing, Timothy J. Finan garnered $279,386 as president and chief executive officer of BRMC, and $341,471 as president and CEO at Olean. The two hospitals are integrated under the banner of Upper Allegheny Health System. For BRMC, Finan garnered $14,523 in deferred compensation and $11,541 in non-taxable benefits. At Olean, he earned $17,750 in deferred compensation and $14,107 in non-taxable benefits. In total, Finan earned $678,778.

In the 2012 filing, Finan garnered $273,973 at BRMC and $334,857 at Olean. For BRMC, he garnered $26,179 and in Olean $31,996; and $11,137 in non-taxable benefits at BRMC, and $13,613 at Olean. In total, Finan garnered $691,755.

“Compensation for senior managers at Upper Allegheny Health System (UAHS) is determined by an Executive Compensation Committee of the UAHS Board of Directors,” explained Dennis McCarthy, vice president of communications and marketing. “Assisting the Executive Compensation Committee is Yaffe and Company, a nationally recognized professional services firm, specializing in executive compensation analysis. 

“The Committee’s work is guided by a formal and explicit compensation philosophy that is consistent with IRS guidelines and regulations,” McCarthy said. “Specifically, the UAHS compensation philosophy stipulates that base compensation for UAHS senior managers is to be within the 50th and 60th percentile of comparably sized hospitals in terms of net patient revenue.”

In comparison, in the 2012 filing, Elk Regional’s president and CEO Greg Bauer garnered $306,873 in salary and other compensation; in the 2012 filing, Cole Memorial’s president and CEO Ed Pitchford earned $353,442, and in the 2013 filing, earned $384,168; and Kane’s CEO, J. Gary Rhodes, earned $230,273 for the time period of the 2012 filing.

At the Upper Allegheny member hospitals, senior executives all garnered six-figured incomes during the time frame covered in the 2013 filing as well.

Richard Braun Jr., senior vice president of finance and chief financial officer of both hospitals, earned $147,233 from BRMC, and $179,952 from Olean, but other compensation brings the total to $362,069. Timothy McNamara, senior vice president of human resources of both hospitals, earned $101,482 from BRMC and $124,034 from Olean, and with other compensation, his total was $262,367. William Mills, senior vice president of medical affairs for both hospitals, garnered $125,349 from BRMC and $153,204 from Olean, and with other compensation, garnered $319,034.

David Kobis, who was senior vice president of operations at BRMC, earned a total of $273,736. Ronald Mornelli, vice president of operations at Olean, earned $271,738 in total.

Jason Yaworsky, senior vice president and chief information officer for both hospitals, earned a total of $233,345. Patricia Heilman, vice president of quality, earned $189,105. Jeffrey Zewe, senior vice president of nursing and patient care services, earned a total of $237,175 for both hospitals.

McCarthy’s earnings were listed as $151,065. He works for both hospitals as well.

Kobis and Heilman are no longer with the organization.

At BRMC, physician salaries were listed as follows: Jason Kinkartz, $600,064; Lalchand Goyal, $561,362; David Godfrey, $435,092; Syed Ally as chief of pathology, $370,876; and Alexander Batchev, $308,833.

Goyal and Batchev are no longer with the hospital.

At Olean, physician salaries were listed as follows: Mohaned Al-Humadi, $702,319; Sam J. Samuel, $439,448; Gary Carl, $424,199; Robert Krall as chief of pathology, $359,898; and Tara Mancl, $322,508.