Some Bowdoin officials received substantial pay raises during the 2004 fiscal year, public tax documents show.

Though President Barry Mills's salary became significantly higher than what the presidents of Bates and Colby colleges earned, it was still lower than presidents at comparable top liberal arts colleges.

In its second annual compilation of administrator pay, the Orient compiled data from tax documents filed for the 2004-2005 academic year. Mills's compensation represented an increase of $44,936 over the 2003-2004 academic year, when his compensation was on par with that of Colby and Bates's presidents.

Mills received $300,000 in pay and $43,538 in employee benefits, totaling $343,538 for the 2004 fiscal year. According to the Chronicle of Higher Education, Colby College President William Adams received total compensation of $309,244, while Bates College President Elaine Hansen received $302,298. (Clarification, December 17: Due to a Web posting error, the version of this story originally posted online included expense account figures for Mills, but not Adams and Hansen. In our salary surveys, we do not include expense accounts in total compensation data for cross-college comparision purposes. This paragraph now reflects this policy and the print version of the story.)

The U.S. News and World Report's survey of America's Best Colleges 2007 ranked Bowdoin seventh in quality of liberal arts colleges, tied with Pomona College. Pomona's president, David Oxtoby, received $414,927 in 2004-2005.

The president of sixth-ranked Carleton College, Robert Oden, received $446,586 last year, while Ronald Liebowitz, president of fifth-ranked Middlebury College, received $412,376.

Compensation data was compiled from public tax documents that are filed with the Internal Revenue Service each year. In compliance with regulations for non-profit organizations, the College completes Form 990, which lists Bowdoin's expenses, revenues, net assets, and other financial data.

Senior Vice President for Finance and Administration Katy Longley said that the Board of Trustees sets the president's compensation, but that the specific determinants of the pay are kept private within the board.

"We look at a wide variety of schools and competitors, beyond just the compensation set by Bates and Colby," she said. "The board looks at a group of peers and decides what's fair for Bowdoin in the marketplace and nation."

A 2005 article in the Review of Higher Education reported that, on average, presidents receive more compensation with more experience and at higher quality institutions with better academic rankings, test scores, endowment funds, and retention rates.

According to The Chronicle, 40.1 percent of presidents of private institutions received $300,001 or more in compensation last year. Nationwide, increased salaries are a growing trend.

Of the 853 colleges surveyed by The Chronicle, 112 presidents received $500,000 or more in compensation, a 53 percent increase over the previous year.

Bowdoin's documents also disclosed the compensation of Longley and the five other highest-paid employees.

Senior Vice President for Investments Paula Volent received a base pay of $300,000 and $37,941 in employee benefits in the 2004-2005 year, a $75,000 increase in base pay over the previous year. Last year, the Orient reported that Volent received a $50,000 raise in the 2003-2004 fiscal year.

Volent declined to comment on her compensation, saying the issue is private, though she did say that the market is becoming increasingly competitive for investments at private institutions.

William Torrey, senior vice president for planning and administration, earned $190,550 in base salary and $40,379 in employee benefit contributions.

Longley received $185,000 in base salary and $37,113 in employee benefit contributions.

Former Dean of Academic Affairs Craig McEwen, who has since returned to the faculty, earned $180,250 in base pay and $34,664 in employee benefit compensation in the 2004-2005 academic year, and former Dean of Admissions James Miller earned a $155,000 base pay and $34,016 in benefit compensation.

Thomas Brackett Reed Professor of History and Political Science Daniel Levine, who was Bowdoin's longest-employed and highest-compensated professor, earned $137,230 in base pay and $30,710 in employee benefits. Levine is now a professor emeritus and retired from full-time service.

Overall, 271 Bowdoin employees received over $50,000 in compensation in the 2004-2005 year, a increase of 28 employees from the 2003-2004 year.

Bowdoin's tax documents also revealed the compensation of the five highest-paid independent contractors for professional services. Bowdoin's legal counsel, Verrill & Dana, LLP, based in Portland, received $241,683 in compensation, a decrease of $36,442 from the 2003-2004 year.

Four out of the five highest-compensated firms were architect services, reflecting Bowdoin's planning, construction, and renovation projects across campus. Kyu Sung Woo Architect, Inc. received $845,701; Machado & Silvetti Assoc., Inc. received $651,673; Skidmore, Owings, and Merrill, LLP was paid $297,050; and Harriman Associates received $224,530.