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PeerBasis
Compensation Comparability Determination

Ucc Xviii Inc

Executive Director / CEO

EIN 200487836
OH · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Renner, Executive Director / CEO ($50,772) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,911 total compensation of comparable organizations → $92,614 $50,772
$8,06910th
$9,35625th
$30,598Median
$49,76475th
$61,52290th
$50,772This org · 74th
p10$8,069
p25$9,356
p50$30,598
p75$49,764
p90$61,522
$50,772

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 OH 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
Lutheran Housing Services 13 Inc OH$296,914 President/ce $62,368 $64,210 2023
Friendship Plaza I Inc OH$296,095 Treasurer $34,230 $35,241 2023
Network Housing '96 Inc OH$278,359 Ceo (Exited 3.24.25) $30,598 $30,598 2024
Summerside Woods Inc OH$273,334 Chief Executive Officer $7,729 $7,957 2023
Lutheran Social Services Of Central Ohio OH$327,519 President & Ceo $9,088 $9,356 2023
Ucc Xx Inc OH$328,589 Treasurer $50,772 $50,772 2024
Lutheran Housing Services 18 Inc OH$332,392 President/ce $62,368 $64,210 2023
Ucc Xvii Inc OH$258,578 Treasurer $50,772 $50,772 2024
Lutheran Social Services Of Central Ohio OH$340,026 President & Ceo $9,088 $9,356 2023
Ucc Iii Inc OH$345,339 Treasurer $34,230 $35,241 2023
Elmore Area Concerned Christians Inc OH$346,983 Chief Executive Director $92,614 $92,614 2024
Steamboat Trails Inc OH$249,965 Chief Executive Officer $5,741 $5,911 2023
Brook Oaks Senior Residences Inc OH$350,229 President $48,755 $48,755 2024
O'bannon Terrace Of Goshen Inc OH$238,262 Chief Executive Officer $7,729 $7,957 2023
Lutheran Social Services Of Central Ohio OH$369,274 President & Ceo $9,088 $9,356 2023
Worthington Christian Village Colony In OH$372,029 Ceo / Exec Dir $9,685 $9,685 2024
Lutheran Social Services Of Central Ohio OH$381,394 President & Ceo $9,088 $9,356 2023
National Church Residences Of OH$381,903 President $48,755 $47,498 2025
Garrison Place Inc OH$215,277 Chief Executive Officer $8,517 $8,517 2024
Wyandot Senior Village Inc OH$392,078 Manager $33,250 $34,232 2023
Lutheran Social Services Of Central Ohio OH$418,040 President & Ceo $9,088 $9,356 2023
Ucc Vi Inc OH$421,691 Treasurer $50,772 $50,772 2024
Lssco Howland Glen Inc OH$430,397 President & Ceo $9,088 $9,356 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default74th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (John Renner) 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 23 similarly situated organizations (Same NTEE sector (L22) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,772 is reasonable (approximately the 74th 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.