1992 CENSUS OF SERVICE INDUSTRIES GEOGRAPHIC AREA SERIES SUMMARY OF FINDINGS IOWA FIRMS SUBJECT TO FEDERAL INCOME TAX Data from the 1992 Census of Service Industries show that Iowa's 17,774 service industries establishments of firms with payroll that were subject to Federal income tax had receipts totaling $7.7 billion. The 1992 data represent an increase of 50.6 percent in receipts for the State since 1987. For establishments with payroll in 1992, receipts of offices and clinics of medical doctors totaled $1.2 billion, compared with $778.2 million in 1987. Other leading service kinds of business in 1992 were computer programming, data processing, and other computer related services with $645.9 million in receipts, legal services with $504.6 million, and nursing and personal care facilities with $383.4 million. There were 162,530 paid employees (full- and part-time) working in service industries in the State as of mid-March 1992, compared with 131,041 employees in 1987. Large employers included nursing and personal care facilities with 17,805 employees, help supply services with 13,582 employees, and offices and clinics of doctors of medicine with 12,898 employees. ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAX Data for the census show that Iowa's 3,743 service industries establishments of firms and other organizations with payroll that were exempt from Federal income tax had revenue totaling $4.7 billion and expenses of $4.4 billion in 1992. The 1992 data represent an increase of 61.3 percent in expenses since 1987. For establishments with payroll in 1992, revenue of hospitals totaled $3.0 billion, compared with $2.0 billion in 1987. Other leading classifications in 1992 were nursing and personal care facilities with revenue of $354.1 million, and residential care with $209.4 million. There were 120,818 paid employees (full- and part-time) as of mid-March 1992, compared with 95,119 employees in 1987. Hospitals had 62,893 employees; nursing and personal care facilities, 16,479 employees; and residential care, 8,803 employees.