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PeerBasis
Compensation Comparability Determination

Denver Museum Of Miniatures Dolls & Toys

Executive Director / CEO

EIN 742203644
CO · NTEE A500
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wendy Littlepage, Executive Director / CEO ($58,320) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Wendy Littlepage — reported title “Museum Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$670 total compensation of comparable organizations → $149,346 $58,320
$12,88310th
$25,20225th
$39,397Median
$60,55575th
$80,15590th
$58,320This org · 74th
p10$12,883
p25$25,202
p50$39,397
p75$60,555
p90$80,155
$58,320

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 CO 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
Modern And Contemporary Art Support Corp NY$187,869 Secretary $43,041 $40,561 2023
Steamboat Era Museum Inc VA$188,985 Executive Di $36,224 $35,430 2024
San Antonio Fire Museum Society Inc TX$189,832 President/ceo $13,000 $13,173 2024
The National Voice Of America Museum OH$189,869 Executive Dir. $60,000 $66,275 2023
American Hungarian Foundation NJ$183,773 Executive Director $79,895 $72,258 2024
The Walt Disney Hometown Museum MO$182,848 Director $12,000 $12,875 2024
Eubie Blake National Jazz Institute & Cultural Center MD$182,763 Executive Director $3,350 $3,266 2023
Museum Association Of East OH$192,109 President $2,615 $2,806 2024
North Franklin Heritage Museum WA$178,823 President $19,980 $18,655 2023
Venango Museum Of Art Science And Industry PA$178,746 Executive Director $34,014 $34,360 2024
Sappington House Foundation MO$195,939 Resident Manager And Promoter $2,600 $2,789 2024
Friends Of The Kenfield Gallery NE$177,474 Executive Di $36,000 $39,222 2024
National Museum Of Gospel Music IL$196,675 President And Executive Director $68,750 $68,466 2024
Hale Puna HI$196,791 Treasurer $21,224 $19,248 2024
Illinois Rock & Roll Museum On IL$199,486 President $30,200 $30,963 2023
Friends Of The Museums Of Florida FL$173,934 Museum Direc $2,110 $2,067 2023
International Towing & Recovery TN$202,073 Executive Director $13,846 $14,743 2024
Alamosa Chamber Of Commerce CO$171,865 Executive Dir. $54,590 $54,590 2023
Columbus Ohio Firefighters Museum Inc OH$171,440 Executive Director $33,000 $35,405 2024
Texas Agricultural Education & TX$203,776 Director $27,192 $27,553 2024
Space Shuttle Exhibition Gallery WA$170,000 Ceo, Museum Of Flight Fdn $34,413 $31,210 2024
Tri-motor Heritage Foundation OH$169,054 Curator $30,000 $33,137 2023
The Legacy Project IL$166,064 Executive Director $51,095 $52,387 2023
Buffalo Bill Museum Of Le Claire IA$164,459 Exec Director $21,500 $23,846 2024
The Museum Of Carousel Art & History OH$163,984 Executive Director $52,100 $57,548 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default74th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted66th

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 (Wendy Littlepage) 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 65 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,320 is reasonable (approximately the 74th 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.