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PeerBasis
Compensation Comparability Determination

Mighty Childrens Museum

Executive Director / CEO

EIN 473052995
OH · NTEE A52
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelcie Pierce, Executive Director / CEO ($13,980) against every comparable organization that fit the selection criteria — 15 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: Kelcie Pierce — reported title “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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,058 total compensation of comparable organizations → $80,181 $13,980
$20,97610th
$30,63625th
$50,306Median
$58,83975th
$66,40690th
$13,980This org · 7th
p10$20,976
p25$30,636
p50$50,306
p75$58,839
p90$66,406
$13,980

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 OH 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
The Children's Museum LA$234,765 Executive Director $58,235 $62,331 2023
Amuse'um Columbia Childrens Museum TN$235,294 Executive Di $28,000 $27,788 2024
Neighborhood North Museum Of Play PA$219,690 Executive Director $51,897 $50,306 2023
Children's Museumlab Advancement PA$240,009 Treasurer $35,562 $33,483 2024
Chesapeake Childrens Museum MD$216,428 President $19,500 $18,447 2022
Tag Children's Museum Of St Augustine FL$256,850 Executive Director $90,400 $80,181 2024
The Urban Educational Project-jersey Explorer Children's Museum NJ$201,068 Executive Dir $58,449 $49,271 2024
Habitot Childrens Museum CA$263,010 Executive Dir. $9,600 $8,058 2023
Childrens Museum Of The Brazos Valley TX$176,028 Executive Dir. $35,490 $33,518 2024
Childrens Museum Of Yuma County Inc AZ$291,227 Ceo $54,130 $50,603 2023
Sandcastles A Lake Michigan Childrens Museum MI$295,915 Executive Director $64,594 $64,808 2023
Des Moines Childrens Museum IA$306,163 Current Exc Dir $23,274 $24,770 2023
Kids Discovery Factory Inc IN$337,260 Executive Director $53,993 $55,347 2023
Scioto County Childrens Museum Inc OH$339,664 Director $67,472 $67,472 2024
Aha A Hands On Adventure OH$344,152 Executive Di $55,000 $55,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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)7th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted7th

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 (Kelcie Pierce) 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 15 similarly situated organizations (Same NTEE sector (A52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,980 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.