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PeerBasis
Compensation Comparability Determination

Katia And Company Inc

Executive Director / CEO

EIN 822227982
CA · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lora Nazarian, Executive Director / CEO ($1,800) against every comparable organization that fit the selection criteria — 21 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: Lora Nazarian — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,693 total compensation of comparable organizations → $109,086 $1,800
$29,13910th
$38,83625th
$60,221Median
$73,25375th
$99,35990th
$1,800This org · 0th
p10$29,139
p25$38,836
p50$60,221
p75$73,253
p90$99,359
$1,800

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
Conundrum Theatre Company Inc CA$424,860 Executive Direc $88,720 $86,175 2024
Luminary Arts Corporation CA$410,560 President $60,331 $58,600 2024
Child Hope International CA$410,405 Executive Director $94,738 $92,020 2024
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $33,810 2025
Celebration Arts CA$392,684 Executive Director $32,083 $31,163 2024
Del Sol Performing Arts CA$386,620 Assistant Se $42,815 $42,815 2023
Prescott Circus Theatre CA$374,696 Executive Dir. $60,738 $58,995 2024
Notable Music And Arts Organization CA$490,000 Officer, Director $30,000 $29,139 2024
Kern Dance Alliance CA$501,948 Executive Dir. $112,308 $109,086 2024
Valley Of The Moon Music Festival CA$516,882 Other $39,983 $38,836 2024
Phantom Projects Educ Theater CA$516,942 Art Director $62,000 $60,221 2024
Audacity Performing Arts Project Inc CA$520,814 Ceo $105,000 $99,359 2025
Arts Enrichment For All CA$524,890 Ceo $67,463 $65,527 2024
North Bay Theatrics Inc CA$328,366 President $64,408 $64,408 2023
Sino Us Performing Arts Organization CA$327,781 Secretary $62,699 $62,699 2023
Teada Productions CA$323,308 President & $60,000 $56,776 2025
Rawdance CA$296,383 Director $3,802 $3,693 2024
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $11,000 2023
Fern Street Community Arts Inc CA$588,555 Executive Director/co-founder $70,849 $67,043 2025
Musica Angelica CA$588,818 Executive Director $110,000 $106,844 2024
Shakespeare's Associates Inc CA$627,319 President $75,417 $73,253 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 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 (Lora Nazarian) 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 21 similarly situated organizations (Same NTEE sector (A60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,800 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.