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PeerBasis
Compensation Comparability Determination

The Business Council Inc

Executive Director / CEO

EIN 391853515
WI · NTEE T70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marjorie Rucker, Executive Director / CEO ($154,562) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Marjorie Rucker — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $142,558 $154,562
$13,30910th
$30,80925th
$45,635Median
$57,14575th
$73,56790th
$154,562This org · 100th
p10$13,309
p25$30,809
p50$45,635
p75$57,145
p90$73,567
$154,562

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
United Way Of Johnson County Inc TX$257,893 Exec Dir $42,308 $41,721 2023
United Way Services Of Northern OH$256,029 Executive Di $27,951 $28,347 2024
United Way Of Virginia's Eastern VA$255,802 Executive Di $37,584 $34,747 2024
Griffin Spalding County United Way GA$258,287 Executive Di $34,179 $33,879 2023
Healing Hearts Connection MN$255,664 Executive Di $57,048 $55,570 2023
Lowell Sun Charities Inc MA$255,574 President $36,000 $30,177 2025
Geneva Center Of Concern Inc NY$255,517 Executive Director $59,475 $51,460 2024
Lewis & Clark Foundation MT$259,068 Executive Director $61,500 $63,477 2024
United Way Of Hastings MN$254,009 Executive Director $49,180 $46,531 2024
United Way Of Windham County Inc VT$253,430 Executive Dir. $75,281 $70,684 2025
United Way Of Effingham Cnty Inc IL$261,026 Cpo $40,389 $37,040 2025
United Way Of Spencer IA$261,135 Secretary $10,000 $10,214 2025
Lake Park Friends Ltd WI$261,249 Administrator $20,607 $21,216 2023
United Way Of Stanly County Inc NC$261,904 Former Executive Director $61,000 $60,352 2024
Donum Dei TX$251,920 Exec Dir & T $34,603 $33,143 2024
Demopolis City Schools Foundation AL$263,711 Executive Di $28,966 $29,191 2025
Kishwaukee United Way IL$249,389 Frmr Exec Dir $70,300 $64,472 2025
United Way Of Whitewater Valley Inc IN$247,353 President $73,146 $73,860 2024
United Way Of Southington Inc CT$247,202 Executive Director $40,000 $36,972 2023
The Community Chest Of Englewood NJ$246,442 Executive Director $76,300 $65,230 2024
Dubois Area United Way PA$241,634 Executive Director $41,200 $40,503 2023
Community Parent Center NY$241,240 Director $67,500 $56,898 2025
Schostak Family Support Foundation MI$240,909 Secretary $26,189 $25,883 2024
Children Of Deaf Adults CA$275,428 Vice-president $5,400 $4,597 2023
United Way Of South Central Illinois IL$278,145 Executive Dir. $61,005 $59,124 2023

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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted95th

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 (Marjorie Rucker) 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 118 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $154,562 is reasonable (approximately the 100th 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.