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PeerBasis
Compensation Comparability Determination

Lyric Opera Of The North

Executive Director / CEO

EIN 201896591
MN · NTEE A6A
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Lawrence, Executive Director / CEO ($45,600) against the 2000 closest of 2,698 comparable organizations — 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: Sarah Lawrence — reported title “ARTISTIC DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

2,698 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$21 total compensation of comparable organizations → $289,993 $45,600
$7,94410th
$22,31225th
$41,728Median
$60,98375th
$79,53390th
$45,600This org · 54th
p10$7,944
p25$22,312
p50$41,728
p75$60,983
p90$79,533
$45,600

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 MN 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
Screamfest Horror Film Festival CA$253,413 Co-director $41,600 $37,428 2023
Circo Zero CA$253,415 Artistic Director/treasurer $46,100 $40,286 2024
Lincoln Crossroads Festival NE$253,480 Board President $2,200 $2,465 2023
Schaumburg On Stage IL$253,256 Program Dire $6,587 $6,554 2024
Community School Of The Arts TN$253,244 Executive Director $80,738 $85,888 2024
Oklahomans For The Arts Inc OK$253,218 Executive Di $65,000 $72,435 2024
Imperial Calcasieu Museum Inc LA$253,539 Executive Dir. $50,000 $57,365 2023
Museum Of The San Ramon Valley CA$253,557 Executive Dir $51,618 $46,441 2023
Arlington Artists Alliance VA$253,157 Exec Dir $61,352 $59,951 2024
Mariachi Womens Foundation CA$253,146 Executive Dir. $50,000 $44,985 2023
Standing Bear Native American Foundation Inc OK$253,128 Executive Director $7,200 $8,024 2024
Artcore Inc WY$253,622 Executive Director $19,800 $20,905 2025
Reckoning Inc KY$253,107 President Executive Director $66,950 $74,945 2023
Denver Architecture Foundation CO$253,046 Executive Dir. $66,975 $66,913 2023
Brasarte The Damasceno Brazilian Cultural Exchange CA$253,770 Executive Director $11,500 $9,791 2025
Common Ground Theatre CA$252,965 Artist Director $30,280 $26,461 2024
Agritech Institute For Small VT$253,817 Secretary, T $168,494 $171,634 2024
Taylor County History Center TX$252,908 Executive Director $71,308 $72,188 2024
Destination Downtown Lancaster Inc OH$252,889 Executive Di $69,150 $76,311 2023
Lake Washington Symphony Orche WA$253,894 President $5,000 $4,530 2024
Alexander Academy Performing HI$253,930 President $20,205 $18,307 2024
Oconee Cultural Arts Foundation Inc GA$254,029 Executive Di $11,735 $11,941 2024
Belvedere Series VA$254,087 Artistic Director $33,000 $31,415 2025
Jazz Angel Inc CA$252,644 Executive Dir. $101,471 $88,674 2024
Arts In Motion Studio West Michigan MI$252,632 Executive Director $52,000 $54,318 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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)54th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted52nd

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 (Sarah Lawrence) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,600 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 9, 2026.