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PeerBasis
Compensation Comparability Determination

Wisconsin County Forests Association Inc

Executive Director / CEO

EIN 237447107
WI · NTEE W20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebekah Luedtke, Executive Director / CEO ($99,918) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,661 total compensation of comparable organizations → $186,967 $99,918
$34,62510th
$52,71025th
$82,260Median
$104,91075th
$161,45490th
$99,918This org · 64th
p10$34,625
p25$52,710
p50$82,260
p75$104,910
p90$161,454
$99,918

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Guardianship CorpNY $261,698$116,808 990
Public Service Leadership Academy IncVA $286,298$63,792 990
Visit IssaquahWA $302,029$100,044 990
The California Center For CivicCA $238,069$95,724 990
Science Literacy ProjectOH $232,504$186,967 990
Renew America Together IncAR $231,584$167,301 990
Louisiana Partnership For Children And FamiliesLA $225,511$90,368 990
Juvenile Justice Advocates InternationalMN $225,208$65,986 990
Wv Cant Wait Votes A Non-profit CorporationWV $329,916$74,151 990
Iowa Municipal Finance Officers AssociationIA $216,899$7,661 990
Democracy 21 Education FundDC $211,001$51,969 990
Western States StrategiesOR $208,010$13,495 990
Hawaii Leeward Planning ConferenceHI $203,962$105,183 990
Common Sense Policy InstituteVA $200,100$48,871 990
100reportersDC $351,207$111,737 990
Northwest Ottawa Recreation AuthorityMI $352,532$51,738 990
The Transparency FoundationCA $354,319$93,637 990
Kentucky County Clerks AssociationKY $364,818$54,931 990
Portage Development BoardOH $371,014$104,089 990
Decatur Legacy Project IncGA $374,115$71,245 990
Government Oversight And Education IncVA $380,086$166,415 990
Massachusetts Peace Action Education FundMA $383,723$33,042 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to WI cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default64th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted55th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Rebekah Luedtke) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 22 similarly situated organizations (Same NTEE sector (W20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $99,918 is reasonable (approximately the 64th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.