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PeerBasis
Compensation Comparability Determination

The Union Club

Executive Director / CEO

EIN 310472980
OH · NTEE L21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Verlynn Moroney, Executive Director / CEO ($14,500) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,517 total compensation of comparable organizations → $50,772 $14,500
$9,18810th
$32,85925th
$35,241Median
$47,49875th
$50,77290th
$14,500This org · 16th
p10$9,188
p25$32,859
p50$35,241
p75$47,498
p90$50,772
$14,500

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
United Church Residences Of Olean OH$358,535 Treasurer $34,230 $35,241 2023
National Church Residences Of Anderson OH$351,675 President $48,755 $47,498 2025
United Church Residences Of Winder Georgia Inc OH$374,657 Treasurer $50,772 $50,772 2024
National Church Residences OH$380,113 President $48,755 $47,498 2025
Maximum Accessible Housing - Avon OH$382,874 President $24,629 $24,629 2024
Lutheran Social Services Of Central Ohio OH$387,972 President & Ceo $9,088 $9,356 2023
Ucc Ix Inc OH$402,296 Treasurer $34,230 $35,241 2023
National Church Residences OH$427,717 President $48,755 $47,498 2025
United Church Residence Of Athens OH$431,054 Treasurer $50,772 $50,772 2024
Lytle Trace Inc OH$293,086 Chief Executive Officer $8,517 $8,517 2024
United Church Residences Of Goshen OH$444,189 Treasurer $34,230 $35,241 2023
Jewish Community Housing Inc OH$278,174 Assistant Treasurer Until 7/27/2022 $40,331 $41,522 2023
United Church Residences Of Burlington OH$459,652 Treasurer $34,230 $35,241 2023
United Church Residences Of North Lewisburg Ohio Inc OH$463,457 Treasurer $34,230 $35,241 2023
The Crossings Of Amelia Inc OH$258,565 Chief Executive Officer $8,517 $8,517 2024
National Church Residences Development OH$472,912 President $46,401 $46,401 2024
United Church Residences Of West Jackson OH$501,185 Treasurer $34,230 $35,241 2023
Wesco Housing Corporation OH$515,830 President $30,476 $30,476 2024
Morning Star Community Nfp Inc OH$535,384 Treasurer $50,772 $50,772 2024

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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted0th

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 (Verlynn Moroney) 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 19 similarly situated organizations (Same NTEE sector (L21) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,500 is reasonable (approximately the 16th 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.