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PeerBasis
Compensation Comparability Determination

Raven Hill Discovery Center

Executive Director / CEO

EIN 383032707
MI · NTEE A520
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cheryll Leach, Executive Director / CEO ($24,923) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,470 total compensation of comparable organizations → $96,306 $24,923
$12,57110th
$40,16425th
$57,615Median
$69,80975th
$81,55090th
$24,923This org · 13th
p10$12,571
p25$40,164
p50$57,615
p75$69,809
p90$81,550
$24,923

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 MI 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
Hands On Childrens Museum Inc FL$345,304 Director $11,000 $10,307 2023
Aha A Hands On Adventure OH$344,152 Executive Di $55,000 $56,438 2024
Playzeum Yuba-sutter CA$377,489 Executive Dir. $99,959 $81,469 2025
Scioto County Childrens Museum Inc OH$339,664 Director $67,472 $69,236 2024
Kids Discovery Factory Inc IN$337,260 Executive Director $53,993 $56,794 2023
Children's Museum Of Montana MT$393,318 Executive Director $54,827 $58,949 2023
Children's Museum Of Findlay OH$394,125 Executive Di $54,300 $55,720 2024
Amelia Park Children's Museum Inc MA$402,328 Executive Director $14,306 $12,823 2023
Flip Museum Inc OR$405,336 Executive Director $66,667 $58,435 2025
Des Moines Childrens Museum IA$306,163 Current Exc Dir $23,274 $25,418 2023
Sandcastles A Lake Michigan Childrens Museum MI$295,915 Executive Director $64,594 $66,502 2023
Childrens Museum Of Yuma County Inc AZ$291,227 Ceo $54,130 $51,926 2023
San Luis Obispo Children's Museum CA$432,411 Executive Dir. $111,814 $96,306 2023
Wonderfeet Kids Museum Inc VT$441,108 Executive Di $47,500 $47,688 2023
Children's Museum Of Jacksonville NC$444,436 Executive Director $65,539 $65,609 2024
Children's Discovery Museum Of Cape Cod Inc MA$447,408 Exec Director $87,032 $75,771 2024
Upper Peninsula Children's Museum MI$452,246 Executive Di $70,000 $70,000 2024
Habitot Childrens Museum CA$263,010 Executive Dir. $9,600 $8,269 2023
Tag Children's Museum Of St Augustine FL$256,850 Executive Director $90,400 $82,277 2024
Lutz Children's Museum Inc CT$463,864 Executive Director $77,808 $72,767 2023
Adventure Childrens Museum OR$470,174 Executive Dir. $36,978 $33,270 2024
Explore Children's Museum Of Sun WI$472,035 Executive Director $56,923 $59,296 2023
Kearney Area Children's Museum NE$473,812 Executive Di $50,302 $53,965 2023
Children's Discovery Museum ME$480,697 Executive Director $45,415 $45,360 2023
The Virgin Island Childrens Museum VI$490,033 Executive Dir. $36,000 $37,063 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default13th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted13th

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 (Cheryll Leach) 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 30 similarly situated organizations (Same NTEE sector (A52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,923 is reasonable (approximately the 13th 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.