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PeerBasis
Compensation Comparability Determination

Tree Top Kids

Executive Director / CEO

EIN 271753579
MN · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Anthony Geselle, Executive Director / CEO ($70,473) against every comparable organization that fit the selection criteria — 454 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

454 organizations qualified on sector, size, and geography 454 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $454,902 $70,473
$14,24710th
$36,00225th
$59,863Median
$84,99575th
$110,69390th
$70,473This org · 62nd
p10$14,247
p25$36,002
p50$59,863
p75$84,995
p90$110,693
$70,473

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 MN 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
Global Leaders Inc CO$355,123 Executive Director $16,250 $15,769 2024
Community Sailing School Foundation MI$355,646 Ceo $30,000 $31,338 2024
Teach Not Punish Family Resource Center Inc OK$355,767 Executive Director $108,353 $120,747 2024
The Swaliga Foundation MD$355,997 Executive Director/vice Chair $70,000 $66,231 2024
Fair Opportunity Project WI$356,108 Board Co-president $48,827 $50,276 2025
Beyond Our Walls Inc SC$353,991 Executive Di $40,820 $43,098 2024
Yes We Can World Foundation CA$357,183 Chief Executive Officer $45,000 $39,325 2024
Customized Education Designs WA$352,700 President $14,900 $13,501 2024
The Commonwealth Coast Conference Inc MA$352,498 Commissioner $103,000 $96,437 2023
Iskra Books WA$358,430 Board President $9,500 $8,608 2024
Imaginarium Inc KS$358,444 President $56,875 $64,020 2023
Apples To Zucchini Cooking School CA$358,656 Executive Director $25,040 $21,882 2024
International Gay & Lesbian Travel FL$351,119 President & $13,478 $13,192 2023
Mainstay Christian Academy PA$359,646 Board Member $34,116 $33,544 2025
Center For Navigating Family Change Inc GA$359,706 Ext Director $50,000 $52,382 2023
Fredericksburg Education Initiative Inc TX$349,439 Executive Director $89,034 $87,810 2025
The Undergraduate Interfraternity CO$360,997 President $6,600 $6,405 2024
Kentucky School Plant Mgmt Assn Inc KY$348,771 Executive Di $59,187 $64,354 2024
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $34,956 2024
Extended School Program Inc TN$348,144 Prog. Director $108,208 $112,143 2025
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $78,305 2023
Baroque Chamber Orchestra Of Colorado CO$347,299 President $7,946 $7,512 2025
Brighter Rays Of Hope TX$363,507 President $69,084 $69,937 2024
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $454,902 2024
Community Alliance For Learning CA$345,986 Executive Dir. $57,105 $48,617 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default62nd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted57th

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 (Anthony Geselle) 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 454 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,473 is reasonable (approximately the 62nd 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.