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PeerBasis
Compensation Comparability Determination

Iglesia Elim Plainfield Nj Non

Executive Director / CEO

EIN 831190078
NJ · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mario E Guille, Executive Director / CEO ($31,200) 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 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mario E Guille — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO 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

$8,100 total compensation of comparable organizations → $127,911 $31,200
$21,21110th
$26,75925th
$36,081Median
$57,79775th
$81,76290th
$31,200This org · 38th
p10$21,211
p25$26,759
p50$36,081
p75$57,797
p90$81,762
$31,200

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
Light Presbyterian Church Inc NJ$285,773 President $33,600 $32,636 2024
Iglesia De Cristo El Shaddai Inc NJ$265,418 Pastor $37,000 $37,000 2023
Concerts Of Prayer International NJ$257,338 Chairman $131,689 $127,911 2024
Hana Mission NJ$311,913 Board Member $22,620 $21,971 2024
Cathedral Assembly Of God Inc NJ$316,320 Senior Pasto $58,800 $57,113 2024
New Jersey Family Foundation NJ$241,215 Executive Director $82,176 $82,176 2023
City Of Refuge Fellowship A Nonprof NJ$227,205 President $20,450 $20,450 2023
Restore Ministries Inc NJ$224,792 Trustee $24,522 $24,522 2023
Apostolos Missions International NJ$337,074 Senior Director $25,500 $28,671 2021
Queen Of Peace Missionary NJ$338,979 President $48,000 $48,000 2023
Resting Place New Jersey House Of Prayer Inc NJ$339,702 President $59,850 $59,850 2023
Abraham International Leadership NJ$350,477 Pres & Chair $83,750 $81,347 2024
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $35,161 2024
Crossroads Worship Center Of Nj Inc NJ$391,422 President $27,504 $27,504 2023
God And Human Being United In Love And Union Of The Spiritual And Physical NJ$404,911 Director $8,100 $8,100 2023
Evangelical Missionary Assoc Usa Inc NJ$411,706 President $50,692 $49,238 2024

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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted38th

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 (Mario E Guille) 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 $31,200 is reasonable (approximately the 38th 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.