Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Urban Community Developers Inc

Executive Director / CEO

EIN 823002447
KY · NTEE S31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Luke Woerner, Executive Director / CEO ($144,000) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $188,374 $144,000
$3,57510th
$11,30225th
$23,884Median
$42,48175th
$87,66690th
$144,000This org · 97th
p10$3,575
p25$11,302
p50$23,884
p75$42,481
p90$87,666
$144,000

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 KY 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
Ghf Residential Services ME$54,863 President/ceo $96,584 $87,436 2024
American Ismaili Chamber Of Commerc TX$54,118 Assistant Di $95,000 $88,452 2023
International Heavy Haul VA$54,091 Ceo $23,550 $20,557 2024
Greater Haines Chamber Of Commerce AK$54,003 Executive Director $29,812 $27,616 2022
Local 108 Realty Corporation NJ$55,175 Trustee $24,089 $19,445 2024
Gurwin Affiliated Health Services Inc NY$55,541 President & Ceo $146,884 $123,541 2023
Will County Community Action IL$53,465 Fiscal Agent $9,683 $8,861 2023
The Partnership Foundation Inc MS$55,821 Secretary $20,071 $20,210 2024
Advancect Foundation Inc CT$52,816 President $24,386 $20,671 2024
Ste Genevieve Chamber Of Commerce MO$56,211 Exec Directo $59,169 $55,197 2025
Gathering Ground Inc NJ$56,320 Executive Director $38,739 $32,194 2023
Virginia Society Of Professional VA$52,347 Cfo $16,500 $14,404 2024
Pedro Bay Benefits Corporation Inc AK$52,061 Executive Di $38,880 $33,606 2024
Orange County Community Supporting IN$51,997 Executive Director (Thru 12/31/23) $4,230 $4,033 2024
Pidc Financing Corporation PA$51,975 Executive Vice President $72,708 $65,552 2024
Xuprop Co - Plaza OH$57,830 President (Start 09/22) $53,071 $52,319 2023
Clt Impact Investors NC$51,175 Director $128,400 $119,945 2024
Salina Community Economic Development KS$58,841 Executive Director $174,052 $169,997 2024
Lakewood Heritage Foundation MN$50,095 President $21,699 $19,384 2024
Business Resource And Investment Service NY$50,081 Executive Director $134,848 $110,164 2024
Jefferson Street United Merchants TN$58,984 Executive Di $10,600 $10,371 2023
Caldwell 2020 Inc NC$50,000 President & Ceo $46,200 $42,045 2025
Main Street Lawrenceburg TN$59,050 Executive Director $36,205 $34,406 2024
Aledo Main Street Inc Nfp IL$59,053 Executive Di $46,230 $40,030 2025
Bridge Homes Inc CA$59,215 Vice President & Cfo/director $120,312 $96,698 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2023 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 KY 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted69th

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 (Luke Woerner) 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 153 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $144,000 is reasonable (approximately the 97th 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.