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PeerBasis
Compensation Comparability Determination

Tri-county Memorial Foundation Inc

Executive Director / CEO

EIN 300093022
WI · NTEE E12
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Scott Rathgaber, Executive Director / CEO ($68,728) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,086 total compensation of comparable organizations → $158,875 $68,728
$12,00110th
$25,68325th
$41,102Median
$58,43175th
$75,18190th
$68,728This org · 86th
p10$12,001
p25$25,683
p50$41,102
p75$58,431
p90$75,181
$68,728

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
Noise For NowNM $178,767$68,598 990
Lancaster Patient Care CenterNH $179,000$16,196 990
Frank Hadley And Cornelia Root GinnOH $175,530$47,577 990
Kansas Children's FoundationKS $181,090$91,117 990
Creel Family PhilanthropiesTX $181,568$8,138 990
Tsf IncorporatedDE $183,778$42,665 990
Pcc FoundationIL $166,555$4,086 990
Lawndale Christian SupportingIL $194,660$16,894 990
Circle Of Hope IncCA $159,841$37,928 990
District 7 Hospital Emergency PlanningIN $197,219$54,687 990
Upland Hills Health Foundation IncWI $157,040$27,818 990
Cooper Trooper FoundationTN $156,117$37,303 990
Van Sciver CorporationNJ $200,632$52,440 990
Living Organ Donor Assistance FundCA $155,462$65,545 990
Medical Staff Of Englewood HospitalNJ $152,463$26,405 990
Legacy ConnectionAZ $147,848$32,778 990
Stroke Awareness OregonOR $216,611$41,102 990
Bridge To A Cure Foundation IncFL $216,743$12,593 990
The Parachute FoundationMN $216,984$25,683 990
Brunswick Novant Medical CenterNC $139,045$158,875 990
Colorado Safety Net CollaborativeCO $138,886$47,263 990
Adams County Medical Foundation IncOH $222,998$80,685 990
Church Home & Hosp Of The City OfMD $132,854$63,520 990
Newberry County Hospital Foundation IncSC $224,812$9,635 990
Legacy Donor FoundationLA $128,010$73,805 990

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 default86th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 Rathgaber) 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 29 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,728 is reasonable (approximately the 86th 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.