I would have thought that the Makaioshin belong in the tier with the Kaioshin, and the original manga seems to hint that they are the opposite of the Kaioshin for the evil half of the universe, but the Hakaishin complicate things. They could all be in the same tier; maybe the Makaioshin are simply creator gods for the dark energy half of each universe. The Hakaishin are specifically destruction gods to clean up the universe, but don't function as the "demon" counterpart to the Kaioshin, instead being the "destruction" counterpart.
It's in the name; the prefix "ma" makes Makaioshin literally mean "demon Kaioshin". Their role as an alternate in the same tier makes a lot of sense then.
Battle of Gods puts the Hakaishin in the same tier as the Kaioshin but having an opposite role, but this doesn't mean that the Makaioshin aren't also in the same tier, but opposite from the Kaioshin in a different sense (as the original manga says).
Reconciling BoG and the original manga would put them all in the same point of the hierarchy, triangulating each other.
Here's one possible scheme: Kaioshin: creator gods for the light (maybe regular reiki in your verse?) half of each universe. Makaioshin: creator/governing gods for the dark (dark reiki) half of each universe. Hakaishin: destruction gods for each universe in general, being the counterpart to BOTH the Kaioshin and Makaioshin in the sense of having that specific role.
Wait, what's a Shinigami? And does Korin count too? Are you using those(+BoG)and we;re get ore explanations along the way or...... And what exactly is Whis O.o?! Wait are you using Toriyama from that one Guidebook, hmmmmmmmmm...........