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PeerBasis
Compensation Comparability Determination

Musical Theatre Works

Executive Director / CEO

EIN 943271700
CA · NTEE A63
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Christina Lazo, Executive Director / CEO ($94,338) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Christina Lazo — reported title “ART. 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

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16,314 total compensation of comparable organizations → $112,523 $94,338
$25,95310th
$33,63525th
$54,874Median
$70,38175th
$92,46690th
$94,338This org · 92nd
p10$25,953
p25$33,635
p50$54,874
p75$70,381
p90$92,466
$94,338

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
Winston Salem Festival Ballet NC$470,888 Founder & Artistic Director $22,300 $26,684 2024
Roanoke Ballet Theatre Inc VA$474,019 Executive Di $94,400 $105,556 2024
The Roxey Ballet Company NJ$467,346 Artistic Director $78,000 $78,571 2025
Avant Chamber Ballet Inc TX$466,768 Creative Director $13,679 $16,314 2023
Cincinnati Ballet Holdings Inc OH$479,970 President $21,906 $27,663 2023
San Diego Academy Of Ballet & Ballet Theatre CA$463,381 Executive Director $115,500 $112,523 2025
Childrens Ballet Of San Antonio TX$460,569 Executive Dir. $25,000 $29,816 2023
Naples Ballet And Company Inc FL$459,852 Coo, Artistic Director $84,938 $92,406 2024
New Albany Childrens Ballet Theatre OH$485,603 Secretary $44,732 $54,867 2024
Triangle Youth Ballet NC$456,035 Pres/artistic Director $28,770 $34,426 2024
Ballet North Texas TX$487,964 Executive Director $24,000 $27,802 2024
Hawaii Ballet Theatre For Youth HI$444,762 Director $25,800 $27,540 2023
The Rosin Box Project Inc CA$444,336 Art Dir/ceo $60,320 $60,320 2024
Alabama Dance Works Inc AL$505,413 Executive Di $45,653 $57,117 2024
Miami Youth Ballet Inc FL$428,400 President $36,916 $40,162 2024
Cecchetti Council Of America Inc MI$515,949 Treasurer/bus Manager $33,000 $40,611 2023
Ballet Works Inc MN$419,448 Executive Director $54,150 $60,367 2025
Wichita Falls Ballet Theatre Inc TX$419,261 Executive Director $26,985 $31,260 2024
Brighton Ballet Theater Co Inc NY$525,857 President $47,580 $51,261 2023
Ballet Theatre Of Ashburn Inc VA$528,175 Director $32,900 $36,788 2024
Ballet Frontier Of Texas TX$405,308 Artistic Director $47,375 $54,881 2024
Morballet Inc NY$397,888 President $35,596 $37,250 2024
Bluegrass Youth Ballet Inc KY$553,141 Artistic Director $63,718 $79,278 2024
Victoria Ballet Theatre TX$558,615 Asst Art Dir $52,725 $59,504 2025
Kingsport Ballet TN$382,919 Executive Di $43,750 $53,257 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 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 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 default92nd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted88th

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 (Christina Lazo) 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 48 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,338 is reasonable (approximately the 92nd 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.