Both parks have equal amounts for kids to do.
IOA:
Spiderman
StormForce
Me ship the Olive
Pterradon Flyers
Camp Jurassic
Discovery Center
Flying Unicorn
Sinbad
Poseidons Fury
Sky Trolley
One Fish
Cat in the Hat
Carosuessel
IF I ran the zoo
USF:
Shrek
Jimmy Neutron
Twister
Earthquake
JAWS
48 incher can ride MIB and BTTF (which closes on Sunday according to rumor)
ET
Animal Planet
Barney Curious George
Pretty much equal...just depending on how tolerant your children are of dark rides. Playgrounds are always a good thing with the smaller crowd, and IOA has about 4 of them.