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PeerBasis
Compensation Comparability Determination

Higher Octave Healing Inc

Executive Director / CEO

EIN 271896282
AZ · NTEE A68
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Kymla J Eubanks, Executive Director / CEO ($61,677) against every comparable organization that fit the selection criteria — 162 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kymla J Eubanks — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

162 organizations qualified on sector, size, and geography 162 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,719 total compensation of comparable organizations → $184,087 $61,677
$19,05710th
$38,61825th
$59,622Median
$80,64375th
$99,49290th
$61,677This org · 54th
p10$19,057
p25$38,618
p50$59,622
p75$80,643
p90$99,492
$61,677

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 AZ 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
Tkiya Music Inc NY$488,414 Executive Director $110,967 $104,264 2023
Compass Resonance CO$487,131 Artistic And Executive Dir $110,587 $107,096 2024
Noe Valley Chamber Music CA$495,560 Co-artistic Director And Co-executive Director, Board Member $74,107 $62,963 2025
Bach Dancing And Dynamite Society Inc CA$496,421 President & Ceo $85,532 $74,593 2024
Project 440 Inc PA$497,692 Ex-officio $25,000 $25,180 2024
Mendelssohn Club Of Philadelphia PA$480,443 Executive Director $98,822 $99,531 2024
Ppc Entertainment Inc CA$480,329 Artistic Dir. $69,583 $60,684 2024
Central New York Jazz Arts NY$503,115 Executive Di $27,400 $25,006 2024
Daisy Jopling Foundation NY$505,784 Chair $62,500 $57,040 2024
Victor Wooten's Center For Music NY$506,095 Executive Di $22,500 $20,534 2024
Liberty Bell Pops PA$473,306 Executive Director $29,740 $29,954 2024
Harlem Gospel Choir On Tour Inc NY$507,464 Executive Director $96,000 $87,613 2024
The Central Music Academy Inc KY$507,948 Executive Direc $45,455 $49,322 2024
Elastic Arts Foundation IL$508,476 Executive Dir. $75,985 $75,447 2024
Music To Life Inc VT$471,212 Executive Director $55,000 $54,469 2025
Decoda Inc NY$465,077 General Manager $40,000 $36,505 2024
The Maestro Foundation CA$516,427 Secretary $100,291 $87,465 2024
Jazzmobile Inc NY$463,679 Director $48,000 $45,100 2023
Mercury Soul Inc CA$463,634 Executive Dir. $120,000 $101,956 2025
Pacific Northwest School Of Music WA$463,456 Key Employee $61,415 $57,174 2023
Tamworth Music Festival VA$462,751 Executive Di $40,571 $39,564 2024
Fort Collins Musicians Association CO$517,850 Director $42,000 $40,674 2024
Riverviewjazz Org NJ$462,102 Director $44,000 $39,677 2024
Iris Music Project MD$461,813 Executive Director $85,000 $82,630 2023
Phoenix Chamber Music Society AZ$461,745 Executive Director $56,375 $56,375 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default54th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted54th

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 (Kymla J Eubanks) 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 13, 2026, comparing compensation against 162 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,677 is reasonable (approximately the 54th 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 13, 2026.