Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Wmc Litigation Center Inc

Executive Director / CEO

EIN 273090500
WI · NTEE B05
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Rosenow, Executive Director / CEO ($169,546) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Scott Rosenow — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,373 total compensation of comparable organizations → $246,718 $169,546
$20,62810th
$62,33225th
$82,843Median
$128,15375th
$169,79790th
$169,546This org · 87th
p10$20,628
p25$62,332
p50$82,843
p75$128,153
p90$169,797
$169,546

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Hildreth Institute Inc MA$451,001 Managing Director $160,000 $137,671 2024
Coalition For Career Development Center VA$460,380 Execu Director $210,000 $199,886 2023
Vdare Foundation WV$435,608 President $50,833 $52,701 2024
Farm And City TX$478,727 Executive Dir. $73,784 $72,759 2023
Wa Charters Action WA$400,024 Co-president, External Affairs $71,216 $62,855 2023
Naiop Research Foundation Inc VA$499,953 Ex-officio (Thru 6/2022) $178,389 $169,797 2023
Ohio Mayors Alliance Foundation OH$503,432 Executive Director $112,318 $113,909 2024
Great Lakes Center For Education MI$391,230 Executive Dir. $76,000 $75,113 2024
Persuasion Institute DC$389,863 President $119,634 $103,492 2023
Washington Coalition For Police WA$385,521 Interim Executive Director $96,635 $82,843 2024
Yorktown Institute MD$378,691 President $8,000 $7,373 2023
Plus Foundation MN$372,652 Ceo, Plus $31,170 $29,491 2024
Achieve Brown County Inc WI$533,948 Executive Director $104,546 $104,546 2024
National Athletic Equipment OH$362,223 Executive Director $73,494 $74,535 2024
The Higher Education Partnership AL$545,384 Executive Director $19,941 $20,628 2024
Great Lakes Education Foundation MI$550,100 Treasurer $12,250 $12,465 2023
Rockland 21st Century Collaborative NY$564,116 Executive Director $188,462 $163,065 2024
The Arkansas Stem Coalition AR$572,294 Executive Director $82,831 $91,785 2023
Broad And Liberty Inc PA$315,397 Executive Director $130,538 $128,329 2023
Network For Public Education Inc NY$314,316 Executive Director $90,455 $78,265 2024
Colorado Association For Gifted And CO$312,955 Executive Di $43,358 $39,809 2024
Minnesota Parent Union MN$310,192 Executive Director $180,125 $175,457 2023
North American Case Research Association Inc ID$308,618 Treasurer $10,837 $11,039 2024
Objective-see Foundation Inc HI$593,182 President, Director $145,000 $127,976 2023
The Libertarian Institute TX$605,460 Executive Director $84,000 $80,457 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

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 default87th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted71st

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 (Scott Rosenow) 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 31 similarly situated organizations (Same NTEE sector (B05), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $169,546 is reasonable (approximately the 87th 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). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. 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.