Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Childrens Museum Of Yuma County Inc

Executive Director / CEO

EIN 462286334
AZ · NTEE A52
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Rushin Irr, Executive Director / CEO ($54,130) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa Rushin Irr — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,620 total compensation of comparable organizations → $100,394 $54,130
$13,52610th
$26,11025th
$55,949Median
$65,37175th
$83,65390th
$54,130This org · 50th
p10$13,526
p25$26,110
p50$55,949
p75$65,371
p90$83,653
$54,130

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 AZ 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
Sandcastles A Lake Michigan Childrens Museum MI$295,915 Executive Director $64,594 $69,325 2023
Des Moines Childrens Museum IA$306,163 Current Exc Dir $23,274 $26,498 2023
Habitot Childrens Museum CA$263,010 Executive Dir. $9,600 $8,620 2023
Tag Children's Museum Of St Augustine FL$256,850 Executive Director $90,400 $85,770 2024
Kids Discovery Factory Inc IN$337,260 Executive Director $53,993 $59,205 2023
Scioto County Childrens Museum Inc OH$339,664 Director $67,472 $72,175 2024
Children's Museumlab Advancement PA$240,009 Treasurer $35,562 $35,817 2024
Aha A Hands On Adventure OH$344,152 Executive Di $55,000 $58,834 2024
Hands On Childrens Museum Inc FL$345,304 Director $11,000 $10,745 2023
Amuse'um Columbia Childrens Museum TN$235,294 Executive Di $28,000 $29,726 2024
The Children's Museum LA$234,765 Executive Director $58,235 $66,677 2023
Mighty Childrens Museum OH$229,820 Director $13,980 $14,955 2024
Raven Hill Discovery Center MI$360,028 Executive Dir. $24,923 $25,981 2024
Neighborhood North Museum Of Play PA$219,690 Executive Director $51,897 $53,813 2023
Chesapeake Childrens Museum MD$216,428 President $19,500 $19,733 2022
Playzeum Yuba-sutter CA$377,489 Executive Dir. $99,959 $84,928 2025
The Urban Educational Project-jersey Explorer Children's Museum NJ$201,068 Executive Dir $58,449 $52,706 2024
Children's Museum Of Montana MT$393,318 Executive Director $54,827 $61,452 2023
Children's Museum Of Findlay OH$394,125 Executive Di $54,300 $58,085 2024
Amelia Park Children's Museum Inc MA$402,328 Executive Director $14,306 $13,367 2023
Flip Museum Inc OR$405,336 Executive Director $66,667 $60,916 2025
San Luis Obispo Children's Museum CA$432,411 Executive Dir. $111,814 $100,394 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted45th

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 (Melissa Rushin Irr) 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 22 similarly situated organizations (Same NTEE sector (A52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,130 is reasonable (approximately the 50th 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.