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PeerBasis
Compensation Comparability Determination

Kids Discovery Factory Inc

Executive Director / CEO

EIN 800395378
IN · NTEE A52
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emili Uden, Executive Director / CEO ($53,993) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,861 total compensation of comparable organizations → $91,556 $53,993
$13,34910th
$31,62925th
$52,972Median
$63,22375th
$73,11890th
$53,993This org · 55th
p10$13,349
p25$31,629
p50$52,972
p75$63,223
p90$73,118
$53,993

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 IN 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
Scioto County Childrens Museum Inc OH$339,664 Director $67,472 $65,822 2024
Aha A Hands On Adventure OH$344,152 Executive Di $55,000 $53,655 2024
Hands On Childrens Museum Inc FL$345,304 Director $11,000 $9,799 2023
Raven Hill Discovery Center MI$360,028 Executive Dir. $24,923 $23,694 2024
Des Moines Childrens Museum IA$306,163 Current Exc Dir $23,274 $24,165 2023
Playzeum Yuba-sutter CA$377,489 Executive Dir. $99,959 $77,452 2025
Sandcastles A Lake Michigan Childrens Museum MI$295,915 Executive Director $64,594 $63,223 2023
Childrens Museum Of Yuma County Inc AZ$291,227 Ceo $54,130 $49,365 2023
Children's Museum Of Montana MT$393,318 Executive Director $54,827 $56,043 2023
Children's Museum Of Findlay OH$394,125 Executive Di $54,300 $52,972 2024
Amelia Park Children's Museum Inc MA$402,328 Executive Director $14,306 $12,191 2023
Flip Museum Inc OR$405,336 Executive Director $66,667 $55,553 2025
Habitot Childrens Museum CA$263,010 Executive Dir. $9,600 $7,861 2023
Tag Children's Museum Of St Augustine FL$256,850 Executive Director $90,400 $78,219 2024
San Luis Obispo Children's Museum CA$432,411 Executive Dir. $111,814 $91,556 2023
Children's Museumlab Advancement PA$240,009 Treasurer $35,562 $32,664 2024
Amuse'um Columbia Childrens Museum TN$235,294 Executive Di $28,000 $27,109 2024
The Children's Museum LA$234,765 Executive Director $58,235 $60,807 2023
Wonderfeet Kids Museum Inc VT$441,108 Executive Di $47,500 $45,336 2023
Children's Museum Of Jacksonville NC$444,436 Executive Director $65,539 $62,374 2024
Mighty Childrens Museum OH$229,820 Director $13,980 $13,638 2024
Children's Discovery Museum Of Cape Cod Inc MA$447,408 Exec Director $87,032 $72,034 2024
Upper Peninsula Children's Museum MI$452,246 Executive Di $70,000 $66,548 2024
Lutz Children's Museum Inc CT$463,864 Executive Director $77,808 $69,179 2023
Adventure Childrens Museum OR$470,174 Executive Dir. $36,978 $31,629 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default55th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted52nd

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 (Emili Uden) 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 29 similarly situated organizations (Same NTEE sector (A52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,993 is reasonable (approximately the 55th 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.