The College's 1992 tax forms show some medical school professors make nearly as much as the College's president because they moonlight in private practices to supplement their salary.
College President James Freedman tops the list with $273,673 in salary for his full time position. He also receives $30,000 in benefits and has an expense account of $21,998 which includes payments for his Webster Avenue house and a car.
The information comes from Internal Revenue Service Form 990, which the College files under federal law. It reports the titles and average hours per week for each of the top five administrators, their compensation or salary, benefits and expense accounts.
College Vice President and Treasurer Lyn Hutton said salary ranges are set by an outside consultant who gathers and analyzes financial information for a grouping of schools.
"We now depend upon blind studies and surveys, conducted by independent [consultants] to determine 'market'," Hutton explained. That "market" can be for all types of financial data, tuition, salaries or benefits.
The consultant conducts a study of salaries but prevents the schools from directly sharing this information, the result of a federal anti-trust lawsuit resolved last year. The result of the consultant's study is the market range for any given position.
Dartmouth salaries are competitive with other universities. Former University of Pennsylvania President Sheldon Hackney earned $285,000 in compensation and $25,561 in benefits. He also held a $3,100 expense account for transportation but holds a free house on campus as well. But the director of Penn's medical school pulls down a $375,000 salary, coupled with $24,689 in benefits and a $53,400 expense account.
More than 1,000 Dartmouth employees are paid more than $30,000 according to the IRS filing.
Generally, medical professors and administrators receive higher salaries since their income is often supplemented by private practice. The four highest-paid administrators at Dartmouth other than Freedman are members of the medical school staff.
Andrew Wallace, dean of the Medical School, earned $222,000 and received $37,740 in contributions to employee benefit plans. Robert Crichlow, who chairs the surgery department, was paid $213,950. Henry Harbury, a biochemistry professor, received $172,700 and Harold Sox, Jr., the chairman of the department of medicine, earned $168,088.
Salaries for medical school administrators are not part of the College's salary process, Hutton said.
Adam Keller, the medical school's chief financial officer, said administrators and professors at the Hitchcock Clinic and the Medical School do not have private practices.
"There is no one on the payroll who has a private practice. The Hitchcock Clinic and the medical school play one role. They just don't have private practices," he said.
That means if faculty spend most of their time seeing patients they get paid through the clinic, but if they are primarily teachers, their salary comes from the medical school, Keller said.
