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PeerBasis
Compensation Comparability Determination

The Spk Academy Of Music Inc

Executive Director / CEO

EIN 834641257
AZ · NTEE A68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Seema Gulati, Executive Director / CEO ($27,300) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Seema Gulati — 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

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$118 total compensation of comparable organizations → $156,241 $27,300
$11,26510th
$21,67125th
$38,284Median
$54,31775th
$83,05890th
$27,300This org · 32nd
p10$11,265
p25$21,671
p50$38,284
p75$54,317
p90$83,058
$27,300

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
International Horn Society CA$199,373 Executive Director $44,000 $39,506 2024
Indian Music Society Of Houston TX$200,686 Tabla Teacher $145,904 $156,241 2023
La Donna Musicale Inc MA$200,800 Executive Di $58,150 $54,334 2024
Make Music Nola LA$197,775 Executive Director $90,268 $100,689 2025
Chiarina DC$201,516 Co-president $34,750 $30,890 2025
Methow Music Festival Association WA$201,532 Executive Director $10,540 $9,812 2024
Anthropos Arts TX$195,584 Executive Officer $58,333 $60,674 2024
Brooklyn Youth Music Project Inc NY$203,789 Artistic Dir $43,732 $41,090 2024
Aequalis Inc FL$204,241 Pres. & Treas. $16,623 $15,819 2025
New Choral Society Of Central Westchester NY$193,599 Executive Director $18,500 $17,895 2023
Tampa Metropolitan Youth Orchestra FL$206,773 Executive Di $15,000 $14,274 2025
Music Conservatory Of Coeur D Alene Inc ID$207,388 Executive Operations Manager $14,800 $16,854 2023
Joy For Generations TN$191,568 President $10,200 $11,477 2023
Southwest Roots Music Inc NM$207,751 Treasurer/executive Director $40,000 $46,055 2023
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $42,764 2024
Sacraprofana Inc CA$188,463 Director $2,000 $1,849 2023
Soundcorps Inc TN$211,424 Former Executive Director $40,008 $43,728 2024
Great American Brass Band Festival Inc KY$211,712 Sponsorhip Coordinator $13,820 $15,041 2025
Washington Metropolitan VA$187,379 Executive Di $30,000 $30,119 2024
Women In Music Inc NY$185,771 President $12,000 $11,275 2024
Hill Country Youth Orchestras Inc TX$185,192 Executive Director $41,166 $42,818 2024
Early Music Foundation Inc NY$214,692 General Manager $46,000 $44,498 2023
Rocky Mountain Highway CO$215,371 Executive Director $36,458 $36,350 2024
Roots Of American Music OH$183,683 Executive Di $70,000 $77,092 2024
Camille Catherine Inc OH$215,685 Pres/sec/treas $79,000 $89,573 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 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted32nd

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 (Seema Gulati) 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 130 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,300 is reasonable (approximately the 32nd 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.