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PeerBasis
Compensation Comparability Determination

Blue Humming Therapy

Executive Director / CEO

EIN 821210431
CA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Manami Yamamoto, Executive Director / CEO ($43,620) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Manami Yamamoto — reported title “President CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $180,851 $43,620
$8,54810th
$29,32525th
$53,493Median
$90,08275th
$114,65690th
$43,620This org · 36th
p10$8,548
p25$29,325
p50$53,493
p75$90,082
p90$114,656
$43,620

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 CA 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
Core Contributors Group Inc CA$390,000 Vice President $2,520 $3,055 2020
Fresh Producers CA$386,864 Director $14,773 $14,773 2024
Greater Good International CA$393,723 Executive Dir. $112,670 $112,670 2024
Association Of California Comm CA$384,655 Interim Ed $104,695 $104,695 2024
M3nd Project CA$394,229 Secretary $74,860 $74,860 2024
Humanity Way Inc CA$382,982 President $75,698 $77,934 2023
Chasing 7 Dreams CA$381,906 President $75,843 $75,843 2024
Monthly Miracles CA$381,822 President $75,000 $75,000 2024
Cei Foundation CA$379,212 Executive Director Foundat $100,329 $100,329 2024
Hunt Motors Inc CA$400,032 Principal Ceo $300 $309 2023
Musical Theatre Academy Of Orange County CA$401,813 Exective Artist $72,000 $70,144 2025
Golden Rule Services CA$376,361 Fndr & Ex. Dir. $65,402 $67,334 2023
California Immunization Coalition CA$402,482 Executive Dir. $97,376 $97,376 2024
Able Community Development Foundation CA$375,244 President/ceo $70,000 $70,000 2024
South Central United CA$404,074 Director $96,000 $98,836 2023
Siskiyou Food Assistance Corporation CA$374,141 Executive Director $17,760 $17,302 2025
Life Builders Incorporated CA$371,695 Ceo/president $135,206 $135,206 2024
Youth Recovery Connections CA$371,657 President & Ceo $92,930 $95,675 2023
Lamorinda Village Inc CA$408,442 Executive Director $87,800 $87,800 2024
Chiron Center Inc CA$370,186 Executive Dir. $21,000 $21,620 2023
The Bay Area Mural Program Inc CA$411,111 Executive Di $137,705 $141,772 2023
His Little Feet CA$367,606 Executive Dir. $63,600 $65,479 2023
Assuaged Foundation Inc CA$411,679 Vice President $3,150 $3,150 2024
Healing Rhythms CA$365,562 Secretary $21,985 $22,634 2023
Voice Of Including Community Equitably CA$362,472 Vice President $85,145 $87,660 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 CA 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 default36th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted35th

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 (Manami Yamamoto) 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 114 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,620 is reasonable (approximately the 36th 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.