Kids' IRAs

I had tried to do this before, then read "Smart Couples." On pg 128/129, David addresses starting an IRA for a kid with earned income. My son is an actor in commercials and is paid for them. I'd like to start an IRA for him. But every IRA company I contacted either didn't want to handle such a small account, or charged outrageous fees. On a small account, these fees could easily exceed the amount earned, making the whole exercise pointless.

Are there any IRA companies that will provide accounts for minors without killing them with fees?

To answer my own question:
Schwab completely revamped their fee structure in Oct 2005. They no longer charge any minimum balance charges for Custodial IRAs. $2000 minimum investment to open the account could present a barrier to some, though.