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安省健康监管College财务对比Ontario Health Regulatory Colleges — Financial Comparison

数据来源:各College经审计财务报表(2024/2025财年)Source: Audited financial statements, all colleges (FY 2024/2025)

黄色底色行 = CTCMPAOHighlighted rows = CTCMPAO 红色数字 = 超出行业正常范围Red figures = outside industry norm 绿色数字 = 行业正常水平Green figures = within industry norm
01 基本概况Basic Overview

年费来源:CMRITO Ontario Annual Registration Fees Comparison;从业者收入来源:Statistics Canada, HPRO行业数据

Annual fee source: CMRITO Ontario Annual Registration Fees Comparison; Practitioner income: Statistics Canada, HPRO industry data

College 监管专业Profession 会员数Members 员工数Staff 年费Ann. Fee 从业者平均年收入Avg. Practitioner Income 年费负担率Fee Burden Rate 财年截止Fiscal Year End
CPSO医生Physicians~40,000~370$1,725~$220,000+0.8%Dec 31
CCO脊椎指压Chiropractic~5,000~20$1,100~$100,0001.1%Dec 31
CTCMPAO ▶中医 / 针灸TCM / Acupuncture~3,30019$1,300~$40,000–$50,0002.6%–3.25%Mar 31
CPO物理治疗Physiotherapy~11,000~45~$700~$80,0000.9%Mar 31
COTO职业治疗Occupational Therapy~7,500~35$671~$75,0000.9%May 31
CMTO按摩治疗Massage Therapy~16,000~60$915~$65,0001.4%Dec 31
CRPO心理治疗Psychotherapy~13,000~30$620~$80,0000.8%Dec 31
图1:年费负担率对比(年费 ÷ 从业者平均收入)
Chart 1: Annual Fee Burden Rate (Annual Fee ÷ Avg. Practitioner Income)
百分比越低,表示年费相对于从业者收入负担越轻
Lower % = lighter fee burden relative to practitioner income

* CTCMPAO从业者年均收入在对比College中最低,年费负担率最高

* CTCMPAO practitioners have the lowest avg. income and highest fee burden rate among compared colleges

02 收入结构对比Revenue Structure
College 会员费收入Membership Revenue 会员费占总收入%% of Total Revenue 其他收入Other Revenue 总收入Total Revenue 每会员贡献收入Revenue / Member 财年FY
CPSO$73,159,15080.1%$18,200,305$91,359,455$2,2842024
CMTO$14,832,32294.7%$835,945$15,668,267$9792024
CRPO$7,537,47979.5%$1,945,382$9,482,861$7302024/25
CPO$7,951,84876.0%$2,509,748$10,461,596$9512024/25
CCO$5,371,92987.7%$752,555$6,124,484$1,2252024
COTO$4,913,17493.1%$365,004$5,278,178$7042024/25
CTCMPAO ▶$3,864,00079.6%$988,844$4,852,844$1,4712024/25

* CTCMPAO每会员贡献收入$1,471,高于COTO($704)和CRPO($730),但中医从业者年均收入约为这两类College从业者的50%–60%。

* CTCMPAO revenue per member ($1,471) exceeds COTO ($704) and CRPO ($730), yet TCM practitioners earn approx. 50%–60% of what practitioners in those colleges earn.

03 支出结构横向对比Expenditure Structure Cross-Comparison

各College科目命名不同,已按功能归类。"—"表示无独立行项。

Line item names vary by college; entries matched by function. "—" = no separate line item.

支出类别Expense Category CPSO
2024
CMTO
2024
CRPO
2024/25
CPO
2024/25
CCO
2024
COTO
2024/25
CTCMPAO ▶
2024/25
一、薪酬I. Compensation
薪酬与福利Salaries & Benefits $56,249,812$6,777,340$4,861,402$5,621,627$1,915,953$3,362,503$1,905,657
薪酬占总收入%% of Revenue 61.6%43.3%51.3%53.7%31.3%63.7%39.3%
每会员薪酬成本Salary / Member $1,406$424$374$511$383$448$577
二、Council / Board / 委员会II. Council / Board / Committees
Council / Board费用Council / Board Expenses $6,351,544
(Per diems)
$258,871$413,695$232,486 $234,365
(Meetings)
$120,689$1,096,931
Council占总收入%Council as % of Revenue 6.9%1.7%4.4%2.2%3.8%2.3%22.6%
每会员Council成本Council / Member $159$16$32$21$47$16$332
Council费用同比变化Council YoY Change -20.2%+12.3%+13.8%+1.9%-6.7%-12.8%+40.0%
三、外部咨询 / 专业服务III. External Consulting / Professional Services
咨询 / 专业服务Consulting / Professional Services $3,820,334$419,465$78,283$521,293$421,401$124,648$243,709
每会员咨询成本Consulting / Member $96$26$6$47$84$17$74
四、IT / 项目 / 特殊计划IV. IT / Projects / Special Programs
IT / 项目相关支出IT / Project Related $633,778$213,792$483,040 $244,858 $903,727
"Special programs"
该项目有可量化产出?Measurable output? Yes Yes Yes Yes 否(QA Pilot第4年)No (QA Pilot yr.4)
该行项有财务附注?Financial notes? Yes Yes Yes Yes None
五、QA(质量保证)V. Quality Assurance
QA相关支出QA Expenditure $395,770$167,056 含于ProgramsIncl. in Programs $280,002$229,888 含于$903,727Incl. in $903,727
年度QA评估人次Annual QA Assessments 13,638~178 51
六、投诉与纪律VI. Complaints & Discipline
投诉 / 纪律支出Complaints / Discipline 含于人员In staffing $1,147,361$599,106 $465,623$72,699 无独立行项No separate item
年度正式投诉件数Annual Formal Complaints ~3,000+~70/yr90 15
七、总计VII. Totals
总支出Total Expenses $83,261,886$11,177,224$7,430,630$9,866,338$4,825,460$4,909,630$4,598,436
总支出 / 总收入Expenses / Revenue 91.1%71.3%78.4%94.3%78.8%93.0%94.8%
年度结余Annual Surplus +$8,097,569+$4,491,043+$2,051,231+$595,258+$1,299,024+$368,548+$254,408
红色 = 超出行业正常范围Red = outside industry norm
绿色 = 行业正常水平Green = within industry norm
图2:Council / Board 费用占总收入百分比
Chart 2: Council / Board Expenses as % of Total Revenue
行业正常范围:1.7%–6.9%
Industry normal range: 1.7%–6.9%
图3:每位会员分摊的Council成本
Chart 3: Council Cost per Registered Member

数据来源:CRPO Annual Report 2024/25;COTO Financial Statements FY2025;CMTO Financial Statements 2024;CPO Financial Statements 2025;CCO Annual Report 2024;CTCMPAO Audited Financial Statements March 2025;CPSO Summary Financial Statements 2024

Sources: CRPO Annual Report 2024/25; COTO Financial Statements FY2025; CMTO Financial Statements 2024; CPO Financial Statements 2025; CCO Annual Report 2024; CTCMPAO Audited Financial Statements March 2025; CPSO Summary Financial Statements 2024

04 从业者经济负担对比Practitioner Financial Burden

年费负担率 = 年费 / 从业者平均年收入。"每$1年费→Council" = 每$1年费中流向Council运作的金额。

Fee burden rate = Annual fee ÷ Avg. practitioner income. "Council per $1 fee" = of every $1 fee paid, amount directed to Council operations.

College 年费Annual Fee 从业者平均年收入Avg. Practitioner Income 年费负担率Fee Burden Rate College总支出/会员Total Expense/Member Council成本/会员Council/Member 每$1年费→CouncilCouncil per $1 Fee
CPSO$1,725~$220,000+0.8%$2,082$159$0.09
CCO$1,100~$100,0001.1%$965$47$0.04
CMTO$915~$65,0001.4%$699$16$0.02
CPO~$700~$80,0000.9%$897$21$0.03
COTO$671~$75,0000.9%$655$16$0.02
CRPO$620~$80,0000.8%$572$32$0.05
CTCMPAO ▶ $1,300~$40,000–$50,000 2.6%–3.25% $1,393 $332 $0.26–$0.28

* CTCMPAO总支出/会员($1,393)已超出年费($1,300)。会员缴纳的每$1年费中,有$0.26–$0.28流向Council运作,是行业均值的9–14倍。

* CTCMPAO total expense per member ($1,393) exceeds the annual fee ($1,300). Of every $1 of annual fee paid, $0.26–$0.28 goes to Council operations — 9–14x the industry average.

图4:每$1年费中流向Council的金额
Chart 4: Council Cost per $1 of Annual Fee Paid
05 CTCMPAO 高管薪酬与背景CTCMPAO Executive Compensation & Backgrounds

数据来源:Ontario Sunshine List 2023–2025;LinkedIn公开页面(截至2025年4月);CTCMPAO官网员工名录;Wayback Machine历史存档;CARB-TCMPA官网。

Sources: Ontario Sunshine List 2023–2025; LinkedIn public profiles (as of April 2025); CTCMPAO staff directory; Wayback Machine archives; CARB-TCMPA website.

姓名 / 职位Name / Title 2024薪资2024 Salary 2025薪资2025 Salary 2025福利2025 Benefits 2025合计2025 Total 同比涨幅YoY 省内涨幅排名Prov. Percentile
Sean Cassman
Registrar & CEO
$148,950$182,915$17,786$200,701 +22.8%第95百分位95th pctile
Francesco Ortale
Director, IT/Finance & Corp. Services
$151,761$164,518$12,626$177,144+8.4%
Ryan Chu
Deputy Registrar, Director Professional Conduct
$92,204$118,277$9,382$127,659 +28.3%第97百分位97th pctile
Mohan Cappuccino
Manager, Registration & Examinations
$96,671$108,484$8,666$117,150+12.2%
Mary Kennedy
Manager, Quality Practice
首年(新聘)First year (new hire) <$100,000 未披露Not disclosed
合计(4人 Sunshine List)Total (4 on Sunshine List) $489,586$574,194$48,460$622,654 +17.3%
姓名Name 学历(LinkedIn确认)Education (LinkedIn confirmed) 加入CTCMPAO前的经历Experience before CTCMPAO 在CTCMPAO内的职位路径Career path within CTCMPAO LinkedIn / 公开资料说明LinkedIn / Public profile notes
Sean Cassman BA 政治科学与政府,多伦多大学(2008–2012)
安省研究生证书,公共行政,Humber学院(2013–2014)
BA, Political Science & Government, University of Toronto (2008–2012)
Ontario Graduate Certificate, Public Administration, Humber College (2013–2014)
LinkedIn未列任何CTCMPAO以外的工作经历 No positions outside CTCMPAO listed on LinkedIn LinkedIn显示:Manager of Policy and Governance,2014年5月–2024年7月(10年3个月);Registrar and CEO,2024年8月至今

Wayback Machine存档显示:2016年职位为Associate,2019年为Policy Analyst,2021年为Policy & Governance Analyst,2023年为Manager。LinkedIn所列职位与存档记录之间存在不一致。
LinkedIn shows: Manager of Policy and Governance, May 2014 – Jul 2024 (10 yrs 3 mos); Registrar and CEO, Aug 2024 – present.

Wayback Machine archives show: Associate (2016), Policy Analyst (2019), Policy & Governance Analyst (2021), Manager (2023). LinkedIn title is inconsistent with archived records from the same period.
LinkedIn个人页面可访问(linkedin.com/in/sean-cassman-62840893/);无医疗、监管或高管管理相关经验记录 LinkedIn profile accessible (linkedin.com/in/sean-cassman-62840893/); no healthcare, regulatory, or executive management experience on record
Francesco Ortale Master, Engineering,意大利卡拉布里亚大学(1987–1993) Master, Engineering, Università della Calabria, Italy (1987–1993) 全部为软件开发及IT管理岗位:
Senior Software Engineer,Acculogic Inc.(1999年2月–2004年1月,5年)
Manager Software Development,Rasotech Software Solutions Inc.(2004年1月–2006年2月,2年2个月)
Manager Software Development,MK Software Inc.(2006年2月–2009年4月,3年3个月)
Manager Software Development,LS Travel Retail North America(2009年11月–2014年11月,5年1个月)
All roles in software development and IT management:
Senior Software Engineer, Acculogic Inc. (Feb 1999 – Jan 2004, 5 yrs)
Manager Software Development, Rasotech Software Solutions Inc. (Jan 2004 – Feb 2006, 2 yrs 2 mos)
Manager Software Development, MK Software Inc. (Feb 2006 – Apr 2009, 3 yrs 3 mos)
Manager Software Development, LS Travel Retail North America (Nov 2009 – Nov 2014, 5 yrs 1 mo)
以Director of Information Technology, Electronic Communication and Data身份加入CTCMPAO(2014年11月)
2016年8月起职位改为Director of Information Technology, Finance and Corporate Services(新增Finance and Corporate Services职责)
在职年限:11年6个月(截至LinkedIn更新时间)
Joined CTCMPAO as Director of Information Technology, Electronic Communication and Data (Nov 2014)
Title changed to Director of Information Technology, Finance and Corporate Services from Aug 2016 (Finance and Corporate Services responsibilities added)
Tenure: 11 yrs 6 mos (as of LinkedIn update)
LinkedIn个人页面可访问(linkedin.com/in/francescoortale/);学历及工作经历均为工程/软件方向;LinkedIn无任何财务、会计或行政管理相关学历或工作经历记录 LinkedIn profile accessible (linkedin.com/in/francescoortale/); all listed education and experience is in engineering/software; no financial, accounting, or administrative management background listed on LinkedIn
Ryan Chu LinkedIn未列学历信息No education listed on LinkedIn Real Estate Council of Ontario(RECO,房地产监管机构,非医疗College),2013年11月–2017年6月,共3年8个月
职位:Complaint Coordinator → Compliance Officer
Real Estate Council of Ontario (RECO, a real estate regulatory body, not a health college), Nov 2013 – Jun 2017, 3 yrs 8 mos
Roles: Complaint Coordinator → Compliance Officer
以Professional Conduct Coordinator(入门级)身份加入CTCMPAO(2017年7月)
Acting Manager(2019年7月)→ Manager(2019年10月)→ Deputy Registrar(2025年1月)
Joined CTCMPAO as Professional Conduct Coordinator (entry level), Jul 2017
Acting Manager (Jul 2019) → Manager (Oct 2019) → Deputy Registrar (Jan 2025)
LinkedIn个人页面可访问(linkedin.com/in/ryan-chu-a3467b34/);无任何医疗或健康监管College工作经历 LinkedIn profile accessible (linkedin.com/in/ryan-chu-a3467b34/); no prior experience at a health regulatory college
Mary Kennedy 无公开记录No public record 无公开记录No public record 2024年上半年新聘,与Sean担任Acting CEO时间节点一致;前任Claudia Frisch已离职至CMTO(15,000名会员的QA岗位) New hire in H1 2024, concurrent with Sean's Acting CEO appointment; predecessor Claudia Frisch departed to CMTO (QA role for 15,000-member college) 无LinkedIn个人页面;无任何可查的中医、针灸或医疗质量管理相关教育或工作背景 No LinkedIn profile; no verifiable background in TCM, acupuncture, or healthcare quality management
图5:Sean Cassman 职位路径时间线(公开来源合并)
Chart 5: Sean Cassman Career Timeline (combined public sources)
蓝色 = LinkedIn所列;红色标注 = Wayback Machine存档记录(两者不一致之处以"*"标注)
Solid = LinkedIn listed; * = Wayback Machine archive (inconsistency noted)

* LinkedIn将2014–2024整段时间标注为"Manager of Policy and Governance",而Wayback Machine 2016年、2019年、2021年存档显示同期职位为Associate、Analyst等较低级别职位。

* LinkedIn lists the entire 2014–2024 period as "Manager of Policy and Governance," while Wayback Machine snapshots from 2016, 2019, and 2021 show lower-level titles (Associate, Analyst) during the same period.

同行College CEO资质对比(公开来源)Peer College CEO Credentials Comparison

College CEO姓名CEO Name 公开学历Public Education 任职方式Appointment 同行业 / 高管经验Industry / Exec. Experience
COTOGillian SlaughterMBA + LLB全国公开竞聘National open search有,曾任CPSO/CDHO高管Yes, former exec. at CPSO/CDHO
CMTOMaureen BoonBSc (Queen's) + MHSc (U of T)全国公开竞聘National open search有,曾任CPSO Deputy RegistrarYes, former CPSO Deputy Registrar
CCOJo-Ann Willson律师(兼General Counsel)Lawyer (also General Counsel)公开程序Public process20+年法律/监管经验20+ yrs legal/regulatory
CRPODeborah AdamsMA (U of T)公开程序Public process长期监管管理经验Long-term regulatory mgmt. experience
CPOCraig RoxboroughPhD (York University)公开竞聘Open competitive search14+年,10年高管级别14+ yrs, 10 yrs senior leadership
CTCMPAO ▶Sean Cassman BA 政治科学(U of T);研究生证书 公共行政(Humber)BA Political Science (U of T); Grad. Cert. Public Administration (Humber) 内部提拔,无公开竞聘程序,无公告Internal promotion, no public search, no announcement LinkedIn无CTCMPAO以外的工作经历记录;无医疗监管或高管管理经验;毕业后直接以入门级身份加入CTCMPAONo positions outside CTCMPAO on LinkedIn; no healthcare regulatory or executive management experience; joined CTCMPAO at entry level directly after graduating
年份Year 上榜人数(年薪>$100K)On Sunshine List 薪资合计Total Salaries 同比变化YoY Change 备注Notes
2012–20131~$100,500
2014–20220 (连续9年)(9 consecutive years)全部管理层薪资低于$100KAll management salaries below $100K
20232$363,363Bill 88险些取消监管后首年First year after Bill 88 near-deregulation
20244$511,586+40.8%
2025 ▶4$574,194+12.2%2023–2025两年累计+58%Cumulative +58% from 2023 to 2025
图6:Sunshine List管理层薪资合计趋势(2012–2025)
Chart 6: Management Total Salary on Sunshine List (2012–2025)

* 2014–2022年间薪资数据为估算(均低于$100K,不在Sunshine List上,实际数字未披露)

* 2014–2022 salaries are estimated (all below $100K threshold, not on Sunshine List; actual figures not disclosed)

数据来源:Ontario Sunshine List(ontariosunshinelist.com);LinkedIn公开页面;CTCMPAO Staff Directory历史存档(Wayback Machine)

Sources: Ontario Sunshine List (ontariosunshinelist.com); LinkedIn public profiles; CTCMPAO Staff Directory archives (Wayback Machine)

06 "Special Programs and Project" 支出对比"Special Programs and Project" Expenditure Comparison
对比项目Item CTCMPAO 2024/25CTCMPAO 2024/25 CTCMPAO 2023/24CTCMPAO 2023/24 CRPO COTO CMTO
行项名称Line item name "Special programs and project" "Special programs and project" "Database & e-learning" "Programs" IT / QA (分项列明)(listed separately)
金额Amount $903,727$866,844 $213,792$229,888 分项列明Listed separately
占总收入%% of Revenue 18.6%17.7% 2.3%4.4%
财务附注Financial notes None None Yes Yes Yes
可量化产出Measurable output 无(QA仍处于Pilot阶段第4年)None (QA still Pilot, year 4) None e-learning平台已上线,服务13,000人e-learning live, 13,000 users Portal已上线,服务7,500人Portal live, 7,500 users STRiVE已上线,13,638人完成STRiVE live, 13,638 completions
两年合计支出2-year combined $1,770,571
每次QA评估隐含成本Implied cost per QA assessment $17,720 / 人次$17,720 / assessment $17,008 / 人次$17,008 / assessment 约$29 / 人次~$29 / assessment
图7:每次QA评估隐含成本对比
Chart 7: Implied Cost per QA Assessment
若CTCMPAO全部"Special programs"支出归入QA项目
If CTCMPAO's full "Special programs" expenditure is attributed to QA

* Online Learning Hub RFP无截止日期、无预算上限,发布于CTCMPAO Careers页面(非公开采购平台),所有提交发往Mary Kennedy个人邮箱。BPS Procurement Directive要求$121,200以上项目须通过竞争性招标。

* The Online Learning Hub RFP has no submission deadline and no budget ceiling; it was posted on CTCMPAO's Careers page (not a public procurement platform), with all submissions directed to Mary Kennedy's personal email. BPS Procurement Directive requires competitive procurement for projects exceeding $121,200.

07 异常指标汇总矩阵Anomaly Indicators Summary Matrix
指标Indicator 行业范围Industry Range CTCMPAO实际CTCMPAO Actual 偏差倍数Deviation 数据来源Source
Council费用占收入%Council % of Revenue1.7%–6.9%22.6%3–13倍3–13x各College审计财务报表Audited financial statements
每会员Council成本Council / Member$16–$159$3322–20倍2–20x同上Same
Council费用同比涨幅Council YoY Increase-13%–+14%+40%涨幅3–24倍3–24x increase同上Same
每会员薪酬成本Salary / Member$374–$511$577最高(+13–54%)Highest (+13–54%)同上Same
年费负担率Fee Burden Rate0.7%–1.4%2.6%–3.25%2–4倍2–4xStatistics Canada + College fees
不透明大额支出行项Opaque large expense item各College均有附注All provide notes$903,727,无附注$903,727, no notes无对照No comparableCTCMPAO财务报表CTCMPAO Financial Statements
QA系统建设年限QA system developmentCMTO/COTO/CRPO均已上线All operational4年仍在Pilot阶段4 yrs, still Pilot无对照No comparableCPMF 2024
CEO学历(公开来源)CEO education (public)PhD / MBA / LLB / MAPhD / MBA / LLB / MASean Cassman:BA 政治科学(多伦多大学);研究生证书 公共行政(Humber学院)Sean Cassman: BA Political Science (University of Toronto); Grad. Cert. Public Administration (Humber College)无同类行业学历No comparable field credentialsLinkedIn
CEO进入CTCMPAO前的工作经历CEO prior work experience均有高管或同行业经验All have exec. or industry experienceSean Cassman:LinkedIn无CTCMPAO以外工作经历;毕业后直接以入门级身份加入CTCMPAO(2014年)Sean Cassman: No positions outside CTCMPAO on LinkedIn; joined CTCMPAO at entry level directly after graduation (2014)无对照No comparableLinkedIn
CEO任命方式CEO appointment全国公开竞聘National open search内部提拔,无公开程序,无公告Internal promotion, no public process, no announcement无对照No comparable各College官方公告Official announcements
CEO薪资涨幅(2024→2025)CEO salary increase同行约3%–8%Peers ~3%–8%+22.8%3–7倍3–7xOntario Sunshine List
管理层Sunshine List历史Mgmt. Sunshine List history2014–2022连续9年无人上榜;2023年2人;2025年4人(+58%)9 consecutive years no entries (2014–2022); 2 in 2023; 4 in 2025 (+58%)无对照No comparableOntario Sunshine List

本文件所有数据均来自公开可查来源。数据截至2025年3月(CTCMPAO财年截止)及各对比College最新经审计财务报表。

All data derived from publicly available sources. Current as of March 2025 (CTCMPAO fiscal year end) and the most recent audited financial statements for each comparison college.