Civic Intelligence

Higher Octave Healing Inc.

990 • Fiscal year 2022 • EIN 27-1896282

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 13, 2023

PO Box 7608Tempe, AZ 85281

(480) 965-1082

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.67x

Higher debt load relative to assets than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

52nd percentile

6.2%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$61,344

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

10th percentile

-47%

Faster asset growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-3.6%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$51,592

Down $45,480 (-47%) from 2021

Net Assets

Down

$17,278

Down $34,233 (-66%) from 2021

Liabilities

Down

$34,314

Down $11,247 (-25%) from 2021

Revenue

Down

$497,384

Down $18,789 (-3.6%) from 2021

Expenses

Up

$466,587

Up $13,018 (+2.9%) from 2021

Net Income

Down

$30,797

Down $31,807 (-51%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2012: $24,666Liabilities 2012: $18,627Net Assets 2012: $6,0392012Assets 2013: $42,265Liabilities 2013: $15,196Net Assets 2013: $27,0692013Assets 2014: $5,480Liabilities 2014: $19,894Net Assets 2014: -$14,4142014Assets 2015: $23,898Liabilities 2015: $33,547Net Assets 2015: -$9,6492015Assets 2016: $10,376Liabilities 2016: $40,588Net Assets 2016: -$30,2122016Assets 2017: $11,344Liabilities 2017: $59,939Net Assets 2017: -$48,5952017Assets 2018: $12,273Liabilities 2018: $25,000Net Assets 2018: -$12,7272018Assets 2019: $11,630Liabilities 2019: $30,233Net Assets 2019: -$18,6032019Assets 2020: $7,650Liabilities 2020: $33,431Net Assets 2020: -$25,7812020Assets 2021: $97,072Liabilities 2021: $45,561Net Assets 2021: $51,5112021Assets 2022: $51,592Liabilities 2022: $34,314Net Assets 2022: $17,2782022Assets 2023: $43,878Liabilities 2023: $14,358Net Assets 2023: $29,5202023Assets 2024: $89,746Liabilities 2024: $6,934Net Assets 2024: $82,8122024Assets 2025: $78,039Liabilities 2025: $1,690Net Assets 2025: $76,3492025

Highlighted filing

2022

Assets$51,592
Liabilities$34,314
Net Assets$17,278

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $249,4222012Revenue 2013: $283,032Expenses 2013: $257,419Net Income 2013: $25,6132013Revenue 2014: $284,974Expenses 2014: $290,556Net Income 2014: -$5,5822014Revenue 2015: $314,083Expenses 2015: $309,318Net Income 2015: $4,7652015Revenue 2016: $355,426Expenses 2016: $371,771Net Income 2016: -$16,3452016Revenue 2017: $381,851Expenses 2017: $400,234Net Income 2017: -$18,3832017Revenue 2018: $413,210Expenses 2018: $377,342Net Income 2018: $35,8682018Revenue 2019: $352,244Expenses 2019: $359,551Net Income 2019: -$7,3072019Revenue 2020: $306,660Expenses 2020: $356,196Net Income 2020: -$49,5362020Revenue 2021: $516,173Expenses 2021: $453,569Net Income 2021: $62,6042021Revenue 2022: $497,384Expenses 2022: $466,587Net Income 2022: $30,7972022Revenue 2023: $490,179Expenses 2023: $478,007Net Income 2023: $12,1722023Revenue 2024: $522,255Expenses 2024: $468,963Net Income 2024: $53,2922024Revenue 2025: $515,552Expenses 2025: $522,015Net Income 2025: -$6,4632025

Highlighted filing

2022

Revenue$497,384
Expenses$466,587
Net Income$30,797
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 13, 2023
Return Version
2022v5.0
Gross Receipts
$497,384
Mission and Program Overview

Mission

The corporation engages in music therapy for individuals with disabilities, educating persons in the field of music therapy working with individuals with disabilities, and community outreach for individuals with disabilities and their families.

The corporation engages in music therapy for individuals with disabilities, educating persons in the field of music therapy working with individuals with disabilities, community outreach for individuals with disabilities and their families, and research to promote music therapy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,332$29,692▲ $2,360
Accounts Receivable$69,740$21,900▼ $47,840
Rtn Earn Endowment Incm Other Fnds$51,511$17,278▼ $34,233
Total Assets$97,072$51,592▼ $45,480
Liabilities
Other Liabilities$31,165$34,314▲ $3,149
Unsecured Notes Loans Payable$14,396--
Total Liabilities$45,561$34,314▼ $11,247
Net Assets / Fund Balance
Total Net Assets Fund Balance$51,511$17,278▼ $34,233
Total Liabilities and Net Assets / Fund Balance$97,072$51,592▼ $45,480

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,325$2,325
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kymla J EubanksCEOFT$61,344$61,344

Board Members and Trustees

NameTitle
Kay NortonChairman of
Sid PfaffVice Chairma
Katie GriffithDirector
Robin RioDirector
Jessica ReichersSecretary
Mark SpringsteelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,728
Program Service Revenue
$449,510
Investment Income
$0
Other Revenue
$5,146
All Other Contributions
$7,195
Change in Net Assets
$30,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$385,409
Other Expenses$81,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$239,740--$239,740
Payroll Taxes$62,467--$62,467
Current Officers, Directors, Trustees, and Key Employees$61,344--$61,344
Other Employee Benefits$21,858--$21,858
All Other Expenses$1,961$8,436-$10,397
Travel$9,164--$9,164
Office Expenses$6,106--$6,106
Fees for Services Other-$5,535-$5,535
Insurance-$5,063-$5,063
Other Expenses$4,666--$4,666
Information Technology$2,053--$2,053
Advertising$1,612--$1,612
Fees for Services Legal-$1,573-$1,573
Interest-$1,216-$1,216
Total Functional Expenses$444,764$21,823$0$466,587
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sid PfaffIns BrokerLiability InsNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Line$24,630
Loans From Officers$7,078
Payroll Liabilities$2,606
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

The nonprofit compensation and benefits report (2013) distributed by the a su lodestar center served us as the comparative reference document of empl oyee and director compensation and benefits.

Form 990, Page 6, Part VI, Line 19

990s are available on guidestar and other financial statements are availab le upon request.

Filing and Contact Details

Filer

Filer Name
Higher Octave Healing Inc
EIN
27-1896282
Phone
4809651082
Address
PO BOX 7608, TEMPE, AZ 85281

Signing Officer

Name
Kymla J Eubanks
Title
CEO
Phone
4809651082
Signed
2023-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kymla J Eubanks
Formed
2010
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
6
Employees
12
Volunteers
42

Preparer

Firm
Sigrist Cheek Potter & Huyser Pllc
Address
8110 E CACTUS RD STE 110, SCOTTSDALE, AZ 85260
Preparer
Michael Lewis
Phone
4807301569
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation engages in music therapy for individuals with disabilities, educating persons in the field of music therapy working with individuals with disabilities, community outreach for individuals with disabilities and their families, and research to promote music therapy.

Form 990, Part XI, Line 9

Prior year changes 0 prior year adjustment -65,030 total -65,030

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IRS990/Desc0HIGHER OCTAVE HEALING PROVIDED OVER 800 MUSIC THERAPY OPPORTUNITIES IN THE PHOENIX METRO AREA EACH WEEK IN 2022. COMMUNITY PARTNERSHIP INCLUDED: ARIZONA STATE UNIVERSITY, AZ DES/DDD, ARIZONA AUTISM CHARTER SCHOOLS, ARIZONA WOMEN'S RECOVERY, A NEW LEAF, MUSIC AS THERAPY, GIGIS PLAYHOUSE- PHOENIX, HOSPICE OF THE WEST, WOUNDED WARRIORS, FIRST THINGS FIRST ARIZONA, TEMPE CENTER FOR HABILITATION, AND THE CITIES OF PHOENIX, TEMPE AND CHANDLER. GRANT FUNDRAISERS INCLUDED THE STATE FARM, THE MARICOPA COUNTY, AND TEMPE COMMUNITY COUNCIL. WE CONTINUE TO MAINTAIN OUR QUALIFYING CHARITABLE ORGANIZATION STATUS IN ARIZONA.
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IRS990ScheduleA/PublicSupportCY170Pct00.98010
IRS990ScheduleA/PublicSupportPY170Pct00.98890
IRS990ScheduleA/PublicSupportTotal170Amt0305613
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt042728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt082340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt023133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt041311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0116101
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0305613
IRS990ScheduleA/TotalSupportAmt0311821
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0805
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt01087
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01892
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02325
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22606
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT LINE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOANS FROM OFFICERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt034314
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SID PFAFF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0INS BROKER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LIABILITY INS
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION ENGAGES IN MUSIC THERAPY FOR INDIVIDUALS WITH DISABILITIES, EDUCATING PERSONS IN THE FIELD OF MUSIC THERAPY WORKING WITH INDIVIDUALS WITH DISABILITIES, COMMUNITY OUTREACH FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES, AND RESEARCH TO PROMOTE MUSIC THERAPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE NONPROFIT COMPENSATION AND BENEFITS REPORT (2013) DISTRIBUTED BY THE A SU LODESTAR CENTER SERVED US AS THE COMPARATIVE REFERENCE DOCUMENT OF EMPL OYEE AND DIRECTOR COMPENSATION AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990S ARE AVAILABLE ON GUIDESTAR AND OTHER FINANCIAL STATEMENTS ARE AVAILAB LE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR YEAR CHANGES 0 PRIOR YEAR ADJUSTMENT -65,030 TOTAL -65,030
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt097072
IRS990/TotalAssetsEOYAmt051592
IRS990/TotalAssetsGrp/BOYAmt097072
IRS990/TotalAssetsGrp/EOYAmt051592
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt042728
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021823
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444764
IRS990/TotalFunctionalExpensesGrp/TotalAmt0466587
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045561
IRS990/TotalLiabilitiesEOYAmt034314
IRS990/TotalLiabilitiesGrp/BOYAmt045561
IRS990/TotalLiabilitiesGrp/EOYAmt034314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017278
IRS990/TotalProgramServiceExpensesAmt0444764
IRS990/TotalProgramServiceRevenueAmt0449510
IRS990/TotalReportableCompFromOrgAmt061344
IRS990/TotalRevenueGrp/ExclusionAmt05146
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0449510
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0497384
IRS990/TotalVolunteersCnt042
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097072
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt051592
IRS990/TravelGrp/ProgramServicesAmt09164
IRS990/TravelGrp/TotalAmt09164
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt014396
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01243 W MANOR STREET
IRS990/USAddress/CityNm0CHANDLER
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085224
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.HIGHEROCTAVEHEALING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYMLA J EUBANKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04809651082
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHER OCTAVE HEALING INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0271896282
ReturnHeader/Filer/PhoneNum04809651082
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7608
ReturnHeader/Filer/USAddress/CityNm0TEMPE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085281
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710924428
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIGRIST CHEEK POTTER & HUYSER PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08110 E CACTUS RD STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCOTTSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085260
ReturnHeader/PreparerPersonGrp/PhoneNum04807301569
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL LEWIS
ReturnHeader/ReturnTs02023-06-13T19:55:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KYMLA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EUBANKS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$5.16$5.22$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.07$0.83$5.22$4.69$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.14$0.30$4.90$4.78$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.34$0.17$4.97$4.67$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.46$0.52$5.16$4.54$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.33$0.26$3.07$3.56$0.50
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.30$0.19$3.52$3.60$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.25$0.13$4.13$3.77$0.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.60$0.49$3.82$4.00$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.41$0.30$3.55$3.72$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.34$0.10$3.14$3.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.20$0.14$2.85$2.91$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.15$0.27$2.83$2.57$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.19$0.06$2.49
Peer Organizations

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