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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 383580496
MI · NTEE A50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Gigliotti, Executive Director / CEO ($57,577) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Gigliotti — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,144 total compensation of comparable organizations → $142,765 $57,577
$21,39810th
$38,31525th
$60,801Median
$80,83775th
$97,08590th
$57,577This org · 43rd
p10$21,398
p25$38,315
p50$60,801
p75$80,837
p90$97,085
$57,577

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
Center For Land Use Interpretation CA$379,426 President $51,600 $44,443 2023
Insectarium And Butterfly Pavilion Inc VA$379,388 President And Director $8,481 $8,168 2023
Ashland Community Enterprises PA$377,757 President $36,941 $35,691 2024
Owensboro Area Museum Of Science And History Inc KY$396,253 Director $43,828 $45,620 2024
Portland Chinatown History Foundation OR$376,336 Executive Director $22,750 $21,073 2023
Wheels O' Time Museum IL$375,037 Executive Director $49,500 $47,148 2024
African Amercan Cultural Inc LA$369,272 Manager $21,196 $22,612 2024
German Village Society OH$410,500 Executive Di $83,333 $88,037 2023
The Coming King Foundation TX$410,943 Executve Director $33,857 $33,781 2023
Anderson Abruzzo Intl Balloon Museum Fdn NM$361,536 Executive Director $83,977 $87,507 2024
Southeastern Museums Conference GA$411,676 Executive Director $83,825 $84,070 2023
The Museum Of Public Relations NJ$356,754 President & Ceo $70,833 $63,081 2023
Museum At Portland Head Light ME$354,823 Museum Direc $14,324 $14,307 2023
Rancho Obi-wan Inc CA$419,326 President/ce $29,795 $24,926 2024
Texas Association Of Museums TX$352,199 Executive Director $73,000 $72,836 2023
Museum Of Durham History NC$349,691 Executive Director $78,859 $78,943 2024
International Skiing History Association VT$348,018 Executive Director $43,190 $42,117 2024
Connecticut Womens Hall Of CT$346,166 Executive Di $82,992 $77,616 2023
National Automotive And Truck Museu IN$344,439 Executive Di $25,000 $25,542 2024
Long Island Maritime Museum NY$429,337 Executive Director $75,094 $67,684 2023
Endowment For The Mcwane Science Center AL$342,081 Ceo Of Mcwane Science Cent $16,804 $17,588 2024
German American Heritage Center IA$437,510 Executive Di $67,083 $71,162 2024
Museum Of The Palestinian People DC$333,859 Director $96,300 $84,290 2023
Fullerton Museum Center Association CA$440,563 Executive Director $120,300 $103,614 2023
Sanibel Historical Museum & FL$330,765 Executive Di $46,058 $41,919 2024

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 default43rd
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted40th

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 (Katherine Gigliotti) 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 94 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,577 is reasonable (approximately the 43rd 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.