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When it comes to financial performance, some not-for-profit healthcare organizations certainly can say that they're not in the profit business. Their margins are well into negative numbers. But others, including some hospital groups, post margins that would make investor-owned companies jealous. Modern Healthcare takes a look at the financial data contained in not-for-profits' latest filings with the Internal Revenue Service.

It truly pays to be the chief executive of a not-for-profit healthcare association. In many cases it pays extremely well. How much do they make? To answer that question Modern Healthcare took a look at IRS Forms 990 filed by 34 of the leading healthcare organizations. See page 46 to match the faces on the cover with their salaries.

The hekimbaşilik is an important society in the Empire of Ottoman. The Hekimbaşi protected the health of the monarch and his family and applied health system, borders of the empire during 350 years. In the past, 42 Hekimbaşi worked in this society. They received education and their medical information in classic ottoman Medrese. In addition to this, they worked as Muslim judge and Medrese hodja.

Objective: To characterize demographic and needs assessment information for animal care and control agencies in Ohio., Design: Mail survey., Sample Population: 222 animal care and control agencies., Procedure: A questionnaire was mailed to animal care and control agencies in Ohio. Data were collected for 1996., Results: Of 222 agencies contacted, 180 (81%) responded. Agencies estimated that they spent $28.4 million ($2.47/person). Approximately 339,207 animals were taken in, comprising 214,143 (63%) dogs, 114,877 (34%) cats, and 10,187 (3%) wildlife or other species. Of these animals, a fourth were adopted, about a tenth were reclaimed by their owners, and two thirds were euthanatized. Approximately 302,589 animal control complaints were received, and 22,053 (7%) citations were issued. One hundred three (57%) agencies reported 25,564 cruelty complaints; criminal charges were filed for 543 (2%) cases, with 445 (82%) resulting in guilty verdicts. Among 155 agencies that provided information, 87 (56%) had spay/neuter policies. Only 69 of 178 (39%) agencies reported an association with a veterinarian. Less than half (64/150; 43%) of the agencies administered vaccinations, and 69 of 152 (45%) treated animals for intestinal parasites. The top 5 things needed by agencies were capital/facility improvements, increased funding, improved legislation for animals, educational needs, and veterinary services., Clinical Implications: In Ohio in 1996, 9.9% of dogs and 4.5% of cats received care or assistance from animal care and control agencies. Only 39% of animal care and control agencies have an association with a veterinarian.

In many countries we could note the dramatic developments in regard to financial assistance of HIV-infected haemophiliacs and their families since we distributed the first overview on this to all World Federation of Hemophilia member countries. As a result of the untiring efforts of the National Haemophilia Societies, infected persons and their families receive essential assistance in 15 member countries. It is hoped that this development will sway more and more member countries to consider demands for financial support and provide them with the arguments to succeed.