Board of Supervisors & Tom Cudo annual Salary meaning in 2026
Tom Cudo is a member of the Rusk County Board of Supervisors in Wisconsin, representing District 8. The county’s current Board of Supervisors directory lists him in District 8 and identifies his committee assignments as Justice, Youth & Extension; Emergency Services; and Animal Control.
Unlike a conventional county employee, a county supervisor is an elected local-government official. Compensation is therefore structured around board and committee service rather than a conventional full-time salary.
For readers researching the rusk county board of supervisors tom cudo salary, the key finding is that Rusk County’s 2026 budget clearly identifies County Board compensation accounts, but it does not publish a separate annual salary for Tom Cudo. The available records support a per-diem and reimbursement model instead of a fixed individual salary.
Who Is Tom Cudo?
Tom Cudo serves as the District 8 representative on the Rusk County Board of Supervisors. Rusk County’s official directory lists his three current committee assignments as Justice, Youth & Extension, Emergency Services, and Animal Control.
The County Board is part of Rusk County’s local government. Supervisors participate in county policymaking, committee work, budget decisions, resolutions and constituent representation.
The position is different from an ordinary county employment position. The county’s records show 19 County Board positions in its 2026 statistical information, alongside separate county employee and committee-member categories.
Rusk County Board Supervisor Salary Structure
The most useful official source for 2026 is Rusk County’s approved budget.
The County Board budget contains several compensation-related accounts:
| 2026 County Board compensation item | 2026 approved amount | What it means |
| Committee per diems | $38,000 | Board-wide budget for committee per-diem payments |
| Board meeting per diems | $12,540 | Board-wide budget for County Board meeting payments |
| Board chair | $6,000 | Separate chair compensation allocation |
| Social Security | $4,325 | Budgeted County Board Social Security expense |
| Retirement | $0 | No County Board retirement amount budgeted in this account |
| Workers’ compensation | $100 | Budgeted County Board workers’ compensation expense |
| Mileage | $4,500 | Board-wide mileage allocation |
| Total County Board expenditures | $92,530 | Total budget, not an individual supervisor’s salary |
Source: Rusk County 2026 Budget, County Board account 100-11-51100.
Does the $38,000 amount represent Tom Cudo’s salary?
No.
The $38,000 figure is the county’s total budgeted committee-per-diem pool, not an individual payment to Cudo. Likewise, the $12,540 figure is the total budgeted amount for County Board meeting per diems. The county does not divide either figure equally among the 19 supervisors in the published budget.
That distinction is important when evaluating the rusk county board of supervisors tom cudo salary search. Dividing $50,540 by 19 would create an artificial average, not a verified salary.
Federal Government Salary
Does the federal GS pay scale apply?
No.
Tom Cudo’s position is a Rusk County, Wisconsin local-government elected office, not a federal position. It is therefore not covered by the federal General Schedule (GS) pay system, OPM locality pay or federal step increases.
There is also no USAJOBS hiring process for the elected County Board position.
This means federal salary tables should not be used to estimate his compensation.
State and Local Government Salary
This is the applicable sector.
Wisconsin county supervisors are local elected officials, and Rusk County establishes its own compensation arrangements within Wisconsin law and county ordinances.
Rusk County’s code identifies Section 2-25 as the County Board compensation provision and Section 2-26 as the provision dealing with per-diem and expense reimbursement vouchers.
A recent Rusk County resolution also confirms that County Board supervisors serving on the Comprehensive Plan Steering Committee are eligible for per-diem compensation under Section 2-25.
The 2026 budget confirms that the County Board continues to operate with separate committee and board-meeting per-diem accounts.
2026 compensation structure
| Component | Individual annual figure publicly verified? | 2026 evidence |
| County Board meeting per diem | No | $12,540 board-wide budget |
| Committee per diem | No | $38,000 board-wide budget |
| Mileage | No | $4,500 board-wide budget |
| Board chair compensation | Separate allocation | $6,000 budget |
| Individual Tom Cudo annual salary | Not published in reviewed budget | No individual amount shown |
Therefore, the safest published conclusion is that Tom Cudo’s 2026 compensation should not be represented as a fixed annual salary unless an individual payroll or payment record establishes that amount.
Pay Variation by Location
Because this is a local elected position, location matters much more than it would for a national occupation.
There is no nationwide “county supervisor salary.” Each county can establish its own compensation arrangement.
| Factor | Effect on compensation |
| Rusk County | Determines the applicable local compensation system |
| Board meetings attended | Can affect meeting per-diem payments |
| Committee assignments | Can affect committee per-diem payments |
| Additional qualifying meetings | May create additional authorized compensation |
| Mileage | Separate reimbursement/budget category |
| Board chair role | Separate $6,000 2026 allocation |
| Other Wisconsin counties | May use different rates and structures |
Rusk County’s 2026 budget shows that board compensation is sensitive to the number and type of qualifying meetings rather than being presented as a standard annual wage.
Comparison With Other Rusk County Elected Officials
A useful comparison is between the County Board supervisor position and other elected county offices.
The distinction is important because Rusk County’s 2026 Resolution 32-26 establishes annual compensation for certain county elected officials, but the resolution expressly addresses offices other than supervisors and circuit judges. The 2026 resolution lists compensation for positions such as Sheriff and Clerk of Courts rather than establishing a conventional annual salary for County Board supervisors.
| Position type | Compensation model |
| County Board supervisor | Per diem / authorized compensation |
| County Board chair | Separate chair allocation plus applicable board compensation |
| Sheriff | Annual salary |
| Clerk of Courts | Annual salary |
| County Treasurer | Annual salary |
| County Clerk | Annual salary |
This is why comparing Cudo’s compensation directly with a salaried county department head can be misleading.
Career Progression and Advancement Path
A County Board supervisor does not follow the typical employee promotion ladder.
Rusk County states that its Board members serve two-year terms.
A realistic progression is:
- Community involvement
- County Board candidacy
- Election to a supervisory district
- Committee appointments
- Potential leadership responsibilities
- Re-election for additional terms
These are political and electoral steps, not guaranteed promotions.
A supervisor can gain greater influence through important committee assignments or leadership roles, but the compensation should not automatically be assumed to increase with every assignment.
Benefits and Perks
The available public records support several compensation-related features, but they should not be confused with a conventional private-sector benefits package.
The 2026 budget includes:
- County Board meeting per diems
- Committee per diems
- Mileage allocation
- Social Security expense
- Workers’ compensation budget
- Separate Board Chair allocation
Rusk County’s 2026 elected-official compensation resolution also discusses county fringe-benefit programs for covered elected officials, including health insurance. However, that resolution concerns specified elected officials and should not be interpreted automatically as proof that every County Board supervisor receives the same benefits.
The safest approach is to verify an individual supervisor’s benefit eligibility with the county rather than assume employee-level benefits.
Deductions and Take-Home Considerations
The rusk county board of supervisors tom cudo salary question cannot be converted into a reliable take-home figure without knowing the actual compensation paid, tax treatment, filing status and other personal circumstances.
Federal income tax
Federal income tax uses progressive brackets.
For 2026, the IRS lists individual marginal rates of 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single taxpayer, the 2026 standard deduction is $16,100; for married couples filing jointly it is $32,200.
A person’s marginal tax bracket does not mean that percentage is applied to every dollar of income.
FICA
For 2026, Social Security tax is 6.2% for the employee and employer on covered wages up to the $184,500 Social Security wage base.
Medicare tax is 1.45% for the employee and employer, with no wage-base limit. An additional 0.9% Additional Medicare Tax can apply to employee wages above the applicable threshold.
The precise payroll treatment of elected-official compensation should be confirmed from the individual’s actual payment records rather than assumed.
Wisconsin state income tax
Wisconsin is the relevant state for this position.
The Wisconsin Department of Revenue publishes state individual income-tax rates that vary according to taxable income and filing status. The department currently lists Wisconsin’s individual rates as ranging from 3.50% to 7.65%.
Because Tom Cudo’s position is specifically in Wisconsin, Wisconsin tax treatment is more relevant than tax-free states such as Texas or Florida.
Local income tax
Wisconsin does not generally impose the type of broad city wage taxes found in places such as Philadelphia or New York City.
For a Rusk County resident, therefore, a separate municipal income tax should not simply be added to a calculation unless a particular local tax obligation applies.
Retirement contributions
The 2026 Rusk County County Board budget contains $0 for County Board retirement in the listed County Board account.
That is different from assuming a standard private-sector 401(k) contribution or a federal FERS/TSP arrangement. The position is not federal employment.
How to Become a Rusk County Supervisor
This position is obtained through the local electoral process rather than a normal employment application.
Rusk County identifies its Board members as serving two-year terms and organizes the board by supervisory districts.
A prospective candidate should therefore:
- Confirm residency and district eligibility.
- Review Wisconsin election requirements.
- Complete the required local nomination paperwork.
- Meet applicable filing deadlines.
- Campaign for the supervisory district.
- Win election to the seat.
There is no GS examination, federal hiring grade or USAJOBS application associated with the role.
Which Sector Should You Choose? — Honest Take
For someone interested in civic leadership, a County Board position can provide meaningful influence over local services, budgets and public policy. It is less attractive if the primary objective is maximizing annual employment income because compensation is structured around public-office service rather than a conventional full-time professional salary.
The role can also involve substantial responsibility without producing the same predictable compensation package associated with a full-time county management position. Prospective candidates should therefore consider public-service motivation, time commitment and electoral uncertainty alongside the financial compensation.
FAQs
What is Tom Cudo’s salary in 2026?
A separate individual annual salary meaning for Tom Cudo was not identified in Rusk County’s 2026 approved budget. The county instead budgets County Board meetings and committee per-diem accounts.
How much money is budgeted for Rusk County supervisors?
The 2026 County Board budget includes $38,000 for committee per diems and $12,540 for Board meetings per diems. These are board-wide appropriations, not individual salaries.
Is Tom Cudo still a Rusk County supervisor?
Yes. Rusk County’s current Board directory lists Tom Cudo as the District 8 supervisor.
Does Tom Cudo receive a federal GS salary?
No. This is a Wisconsin county elected position, so the federal GS pay system does not apply.
Is the $6,000 Board Chair amount Tom Cudo’s salary?
No. The 2026 budget separately identifies $6,000 for the County Board chair. It should not be attributed to Tom Cudo unless he holds that position and the applicable records confirm it.
Why can’t the exact annual amount be calculated?
Because the public budget provides compensation pools rather than an individual annual compensation statement. Calculating an individual amount by dividing the pools among 19 supervisors would be an estimate, not a verified public-record figure.
Conclusion
The most accurate answer to the Rusk county board of supervisors tom cudo annual salary meaning is that Rusk County does not publish a simple fixed 2026 annual salary for the District 8 supervisor in its approved budget. Instead, the county budgets board and committee per-diem compensation, mileage and related costs separately.
Anyone publishing an exact personal figure should verify it against an individual payroll, payment or official compensation record rather than deriving it from the county-wide budget.
