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PeerBasis
Compensation Comparability Determination

God And Human Being United In Love And Union Of The Spiritual And Physical

Executive Director / CEO

EIN 821483666
NJ · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yoshitaka Koga, Executive Director / CEO ($8,100) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21,971 total compensation of comparable organizations → $212,006 $8,100
$28,08810th
$32,27725th
$57,525Median
$67,68875th
$106,84590th
$8,100This org · 0th
p10$28,088
p25$32,277
p50$57,525
p75$67,688
p90$106,845
$8,100

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Evangelical Missionary Assoc Usa Inc NJ$411,706 President $50,692 $49,238 2024
Crossroads Worship Center Of Nj Inc NJ$391,422 President $27,504 $27,504 2023
New Road Missions NJ$431,157 President $57,937 $57,937 2023
Manna Christian Fellowship NJ$441,255 Executive Director $129,266 $122,321 2025
Abraham International Leadership NJ$350,477 Pres & Chair $83,750 $81,347 2024
Resting Place New Jersey House Of Prayer Inc NJ$339,702 President $59,850 $59,850 2023
Queen Of Peace Missionary NJ$338,979 President $48,000 $48,000 2023
Apostolos Missions International NJ$337,074 Senior Director $25,500 $28,671 2021
Nazarene Community Development Foundation NJ$486,437 Vice President $65,000 $63,135 2024
Cathedral Assembly Of God Inc NJ$316,320 Senior Pasto $58,800 $57,113 2024
Hana Mission NJ$311,913 Board Member $22,620 $21,971 2024
The New Evangelicals Inc NJ$501,130 Founder $94,068 $91,369 2024
Light Presbyterian Church Inc NJ$285,773 President $33,600 $32,636 2024
Iglesia Elim Plainfield Nj Non NJ$280,904 President $31,200 $31,200 2023
Foundations First Christian Inc NJ$568,496 Executive Dir. $59,169 $59,169 2023
Goldenwood Inc NJ$606,333 Ceo $212,006 $212,006 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
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 (Yoshitaka Koga) 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 16 similarly situated organizations (Same NTEE sector (X20) + NJ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,100 is reasonable (approximately the 0th 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.