GRADUATION: Head honcho Hackney's check is far from tops on U. payroll

President Sheldon Hackney made over $314,000 in salary and benefits last year but the University's top administrator is not its biggest bread winner, according to a Internal Revenue Service figures for the 1991-92 fiscal year. At least five University professors, all of whom work either at the Hospital of the University of Pennsylvania or the Children's Hospital of Pennsylvania, earned more than $600,000 during that span. Urology Professor Alan Wein, for one, earned more than $1.1 million. But most of this money is the result of the doctors' clinical practices and not salary directly from the University, the IRS figures show. The University only paid Wein and fellow top earners, Neurosurgery Professor Eugene Flamm and Surgery Professor William Norwood, $30,000 in 1991-92. The other two professors, Associate Surgery Professor William Potsic and Assistant Neurosurgery Professor Leslie Sutton earned just $25,000 in salary from the University. All of this information appears on the IRS's 990 tax return form which the University is required to have available for public inspection as the result of a 1987 federal law. The 990 form contains such things as the salary and benefits paid to the institutions' top officials, total contributions of donors who the institution contracts for various services, and the five highest salaries of non-administrative employees. In addition to Hackney's salary, the University's 990 form for the 1990-91 fiscal year shows that Medical School Dean William Kelley earned almost $400,000 in salaries and benefits. Kelley also had a $53,400 expense account in 1990-91, which is almost $50,000 more than any other administrator on the 990 listing. Kelley could not be reached for comment last week. According to a survey of the 990 forms of 190 private colleges and universities conducted by The Chronicle of Higher Education, Hackney's salary and benefits in 1991-92 ranked third among his peers at Ivy League schools. Columbia University President Michael Sovern topped the list of Ivy League presidents, earning almost $410,000 in salary and benefits in 1991-92. Dartmouth College was not included in The Chronicle's survey. The highest paid administrator on the list was Boston University President John Silber who earned $414,715 in salary and benefits. The highest paid employee in the survey was Cornell University Cardiothoracic Surgery Professor Wayne Isom who earned over $1.7 million in 1991-92. The highest paid non-medical professor in the survey was Laurance Hoagland, president of Stanford University's management company, who earned over $660,000 in 1991-92.

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