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PeerBasis
Compensation Comparability Determination

Duluth Children's Museum Inc

Executive Director / CEO

EIN 410718361
MN · NTEE A540
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Drew Jensen, Executive Director / CEO ($27,270) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,974 total compensation of comparable organizations → $180,775 $27,270
$31,24410th
$47,54225th
$64,497Median
$80,84175th
$99,69090th
$27,270This org · 7th
p10$31,244
p25$47,542
p50$64,497
p75$80,841
p90$99,690
$27,270

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
El Paso Holocaust Museum TX$495,728 Executive Dir. $83,152 $84,179 2024
Mcminn County Living Heritage TN$498,328 Executive Di $45,000 $47,870 2024
Historic Crab Orchard Museum VA$489,648 Executive Director $52,814 $51,608 2024
New York City Fire Museum NY$488,444 Former Executive Director $120,934 $110,594 2024
Early Music America Inc PA$505,039 Executive Director $78,750 $77,428 2025
Diaspora Connections Unlimited MO$507,045 Executive Director $95,625 $105,527 2023
Tangier American Legation Institute For Moroccan Studies MD$481,242 Executive Director $150,094 $142,012 2024
War Veterans Memorial Shrine IN$512,271 Member $18,161 $19,382 2024
Fruitlands Museum Inc MA$512,905 Director $20,395 $18,548 2024
Western Museum Of Mining & Industry CO$514,518 Executive Di $86,793 $86,713 2023
Texas Maritime Museum Association TX$517,438 Executive Director $65,000 $67,746 2023
Burlesque Hall Of Fame Inc NV$469,581 Executive Director $62,130 $63,027 2024
Fredericksburg Area Museum & VA$522,620 President & $100,792 $101,399 2023
World Museum Of Mining MT$524,974 Museum Director $63,600 $69,382 2024
Virginia African American Cultural Center VA$531,422 Executive Director $88,378 $88,910 2023
Columbia Gorge Interpretive Center WA$535,559 Executive Director $60,583 $54,893 2024
Dunham Tavern Museum & Gardens OH$453,355 Executive Di $73,008 $78,257 2024
The History Center TX$537,990 Executive Dir. $135,938 $137,616 2024
Russian History Foundation NY$449,129 Executive Director $54,240 $49,602 2024
Securities And Exchange Commission DC$443,864 Executive Director $194,516 $172,747 2024
American Helicopter Museum & Educat PA$550,094 Executive Di $90,058 $90,889 2024
Rosemount Museum Inc CO$551,366 Executive Director $82,837 $80,386 2024
Kenosha Military Museum Ltd IL$436,579 Vice President $74,720 $74,342 2024
Lompoc Museum Associates Inc CA$433,480 Director $53,068 $45,180 2025
General Douglas Macarthur Foundation VA$557,215 Executive Director $30,457 $29,761 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 default7th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted6th

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 (Drew Jensen) 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 86 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,270 is reasonable (approximately the 7th 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.