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PeerBasis
Compensation Comparability Determination

United Labor Properties Inc

Executive Director / CEO

EIN 383428100
MI · NTEE J40
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Brett Gierak, Executive Director / CEO ($85,492) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Brett Gierak — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $248,856 $85,492
$2,30310th
$4,97325th
$9,615Median
$19,63075th
$66,14990th
$85,492This org · 94th
p10$2,303
p25$4,973
p50$9,615
p75$19,630
p90$66,149
$85,492

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 MI 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
Pantex Guards Union TX$198,838 President $10,570 $10,515 2024
Lynnwood Police Guild WA$197,432 President $14,473 $12,886 2024
Long Beach Schools Employees Associ NY$197,143 President $5,259 $4,866 2023
Lowell Police Association Inc MA$196,598 President $10,500 $9,383 2024
International Assoc Of Fire TX$200,598 President $6,300 $6,267 2024
Rescue Union Federation Of Teachers CA$195,711 President $4,000 $3,346 2025
Cwa Staff Union NY$201,347 President $19,873 $17,398 2025
Green River United Faculty Coalition WA$193,722 Treasurer $8,766 $8,036 2023
International Association Of Sheet Metal Air Rail & Transportation NY$203,574 President $126,371 $116,915 2023
Beaverton Police Association OR$203,848 President $9,450 $8,727 2024
International Association Of Fire Fighters OH$204,135 President $7,212 $7,820 2023
Professional Staff Association NY$192,325 President $7,800 $7,009 2024
Petaluma Staff Nurse Partnership CA$204,364 President $46,620 $41,216 2023
Hillsboro Police Officers' Association OR$192,040 President $9,450 $8,727 2024
St Joseph Area Sheet Metal Workers MO$191,817 Coordinator $16,988 $18,422 2023
Guild Of Pacific Northwest Employees WA$205,633 President $14,260 $12,696 2024
Electrical Industry Drug-free Allia IL$190,884 Administrato $254,537 $248,856 2024
International Association Of Sheet Metal Air Rail & Transportation PA$207,305 President $4,102 $4,068 2024
International Association Of Sheet Metal Air Rail & Transportation IL$209,569 President $4,363 $4,265 2024
Federation Of Public Service Employees CA$209,980 Secretary-treas $17,400 $15,383 2023
Vancouver Police Officers Guild WA$210,774 President $10,200 $9,082 2024
Danbury Police Union Hat City Local CT$211,028 President $7,416 $7,119 2023
American Federation Of Teachers NY$211,609 President $14,150 $12,715 2024
International Longshore And Warehouse OR$211,880 President $5,581 $5,154 2024
American Federation Of Teachers NY$184,706 President $18,292 $16,924 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2025 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 MI 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Brett Gierak) 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 127 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,492 is reasonable (approximately the 94th 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.