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PeerBasis
Compensation Comparability Determination

Kapena School Of Music

Executive Director / CEO

EIN 843491618
HI · NTEE A6E
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kalena Parish, Executive Director / CEO ($3,350) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kalena Parish — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,764 total compensation of comparable organizations → $232,531 $3,350
$14,55110th
$32,92125th
$47,137Median
$65,14875th
$85,70790th
$3,350This org · 0th
p10$14,551
p25$32,921
p50$47,137
p75$65,148
p90$85,707
$3,350

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 HI 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
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $35,993 2024
Alma NM$285,234 Outreach Dir $14,000 $16,336 2024
Junior Chamber Music CA$281,240 Director $14,800 $13,864 2024
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $10,859 2025
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $4,764 2025
The Community Music School Of The VA$310,390 Executive Director $62,500 $65,470 2024
Performing Arts School Of Worcester Inc MA$310,983 Executive Director $72,189 $72,456 2023
Gaston School Of The Arts NC$311,220 Executive Di $36,302 $40,694 2024
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $86,428 2023
Music In Schools Today CA$312,240 Executive Dir. $105,900 $99,208 2024
Crystal Theatre Inc CT$313,678 President, Artistic Director $29,140 $30,517 2023
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $69,369 2025
Suffolk County Music Educators NY$261,461 Treasurer $6,000 $5,882 2024
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $60,614 2023
Community School Of The Arts TN$253,244 Executive Director $80,738 $92,072 2024
Youth Inspirations Theatre IN$250,899 President $47,371 $54,196 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $37,866 2024
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $85,527 2024
The Music Academy PA$242,962 Director $32,984 $35,685 2024
Nebraska Music Education NE$338,431 Executive Di $56,650 $66,103 2024
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $53,092 2024
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $50,153 2023
American Dance Institute NY$231,550 Executive Director $230,390 $232,531 2023
Bandwagon Institute For The Arts HI$230,121 President $27,665 $27,665 2023
Arconet PA$226,915 President And Artistic Dir $44,114 $46,496 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Kalena Parish) 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 39 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,350 is reasonable (approximately the 0th 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.