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PeerBasis
Compensation Comparability Determination

Iglesia De Cristo El Shaddai Inc

Executive Director / CEO

EIN 800613394
NJ · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julio Pedroza, Executive Director / CEO ($37,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20,450 total compensation of comparable organizations → $127,911 $37,000
$22,99110th
$28,08825th
$35,161Median
$66,34975th
$81,84490th
$37,000This org · 53rd
p10$22,991
p25$28,088
p50$35,161
p75$66,349
p90$81,844
$37,000

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Concerts Of Prayer InternationalNJ $257,338$127,911 990
Iglesia Elim Plainfield Nj NonNJ $280,904$31,200 990
Light Presbyterian Church IncNJ $285,773$32,636 990
New Jersey Family FoundationNJ $241,215$82,176 990
City Of Refuge Fellowship A NonprofNJ $227,205$20,450 990
Restore Ministries IncNJ $224,792$24,522 990
Hana MissionNJ $311,913$21,971 990
Cathedral Assembly Of God IncNJ $316,320$57,113 990
Mision Cristiana Elim Nuevo ReNJ $195,007$35,161 990
Apostolos Missions InternationalNJ $337,074$28,671 990
Queen Of Peace MissionaryNJ $338,979$48,000 990
Resting Place New Jersey House Of Prayer IncNJ $339,702$59,850 990
Abraham International LeadershipNJ $350,477$81,347 990
Pause Ministries IncNJ $178,372$72,848 990
Crossroads Worship Center Of Nj IncNJ $391,422$27,504 990

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 NJ 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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted53rd

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 (Julio Pedroza) 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 15 similarly situated organizations (Same NTEE sector (X20) + NJ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,000 is reasonable (approximately the 53rd 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.