On paper, it looks large -- and is. University of Pittsburgh Medical Center Chief Executive Officer Jeffrey Romoff collected $3.3 million in compensation in fiscal 2006, up 17 percent from the year before.

But the nonprofit that derives one-third of its revenue from for-profit ventures argued that Mr. Romoff's pay was appropriate given the "size, complexity and accomplishments" of UPMC, a $6 billion organization with 43,000 employees and 19 hospitals. And a compensation expert didn't necessarily disagree, though he noted Mr. Romoff's overall payout was larger than that of CEOs at most hospital systems.

For the fiscal year that ended last June, Mr. Romoff received a base amount of $958,482 and "incentive compensation" of $2.3 million , according to the Oakland hospital conglomerate's annual filing with the Internal Revenue Service. Mr. Romoff also received pension plan contributions of $32,915 and an additional $36,995 for taxable expenses such as a car allowance, spousal travel, legal and financial counseling.

When compared with 47 other hospital systems across the United States with more than $1.5 billion in revenue, Mr. Romoff's base salary of $958,482 is slightly higher than the $902,000 average, according to Tom Pavlik, managing principal of compensation consulting firm Sullivan, Cotter & Associates Inc. in Chicago.

But his total compensation of $3.3 million -- which includes an incentive bonus and is tied to such benchmarks as profits and revenue increases -- is considerably higher than the $1.3 million average for hospital system CEOs surveyed by Sullivan, Cotter. But Mr. Pavlik acknowledged that UPMC, because it is so large and "complex," is tough to match against other health-care systems in the country .

UPMC general counsel Robert Cindrich said Mr. Romoff's compensation is "mid to high" when compared with other hospital CEOs.

But he also suggested that UPMC, the region's largest employer that is moving its headquarters to the top of the 64-story U.S. Steel Tower, is closer in size and complexity to Pittsburgh's top for-profit corporations.

He noted that the 50 highest-paid CEOs in the Pittsburgh area, as measured by the Post-Gazette, earned an average of $6.7 million in 2006, twice what Mr. Romoff made. By comparison, Mr. Romoff's pay is "paltry," Mr. Cindrich said.

The inclusion of Mr. Romoff's salary in the annual IRS form is new for UPMC -- in the past, it was not fully disclosed because Mr. Romoff technically worked for "Managed Care Advisory Services," a management company under contract with UPMC to provide Mr. Romoff's services, Mr. Cindrich said. But the hospital giant has decided to be more transparent in reporting its finances and pay, much like public companies do, he said. " We didn't like the idea that you couldn't find it easily."

In all, UPMC paid seven people more than $1 million last year, including Senior Vice President Elizabeth Concordia ( $1.08 million); Ron Forsythe, the former vice president of facilities ($1.2 million); and clinicians James Luketich ($1.4 million), Amin Kassam ($1.07 million), Michael Horowitz ($1.07 million), and James Kang ($1.03 million).

Nonprofit insurer Highmark Inc. had six people top $1 million in 2006, including Chief Executive Officer Kenneth Melani, who collected $3.2 million. UPMC's No. 2 hospital rival, West Penn Allegheny Health System, paid three doctors more than $1 million. Its president, Jerry Fedele, was paid $843,752.