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PeerBasis
Compensation Comparability Determination

United Church Residences Of Fredonia New York

Executive Director / CEO

EIN 311401446
OH · NTEE L20Z
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 — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$144 total compensation of comparable organizations → $76,193 $50,772
$9,35610th
$35,24125th
$35,241Median
$50,77275th
$57,07690th
$50,772This org · 64th
p10$9,356
p25$35,241
p50$35,241
p75$50,772
p90$57,076
$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.

OrganizationStateTotal revenueTotal compSource
United Church Residences Of ImmokaleeOH $379,617$50,772 990
Preble Co Habitat For Humanity IncOH $377,563$61,279 990
Cedar Development IncOH $391,101$66,000 990
United Church Residences Of Corinth Mississippi IncOH $397,854$35,241 990
United Church Residences Of South Horn LakeOH $365,136$35,241 990
United Church Residences Of Rome Georgia IncOH $362,856$50,772 990
Lutheran Social Services Of Central OhioOH $361,947$9,356 990
Lutheran Social Services Of Central OhioOH $411,213$9,356 990
Lutheran Social Services Of Central OhioOH $411,821$9,356 990
United Church Residences Of OxfordOH $347,987$50,772 990
United Church Residences Of MemphisOH $422,130$35,241 990
United Church Residences Of AshlandOH $344,360$50,772 990
United Church Residences Of EllicottOH $343,916$35,241 990
Homestart IncOH $424,017$40,146 990
The Disability Foundation IncOH $340,853$144 990
United Church Residences Of Marion Ohio IncOH $428,927$35,241 990
United Church Residences Of BrilliantOH $303,267$35,241 990
United Church Residences Of HollyOH $278,636$35,241 990
Ucc Xxi IncOH $490,478$35,241 990
United Church Residences Of PickeringtonOH $511,401$50,772 990
United Church Residences Of BellefontaineOH $516,080$50,772 990
Lutheran Social Services Of Central OhioOH $529,381$9,356 990
Ohio Multi-county DevelopmentOH $529,712$9,146 990
Living Stream IncOH $529,794$76,193 990
Mansfield Memorial Homes ApartmentsOH $535,535$48,608 990

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 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted76th

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 25 similarly situated organizations (Same NTEE sector (L20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,772 is reasonable (approximately the 64th 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.