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PeerBasis
Compensation Comparability Determination

Sheared Inc Dba Healing Tree

Executive Director / CEO

EIN 471856390
NY · NTEE P62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marissa Ghavami, Executive Director / CEO ($59,961) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$707 total compensation of comparable organizations → $167,847 $59,961
$12,18510th
$33,61725th
$70,081Median
$93,62575th
$125,53790th
$59,961This org · 46th
p10$12,185
p25$33,617
p50$70,081
p75$93,625
p90$125,537
$59,961

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 NY 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
Texas Victim Services Association Inc TX$231,456 Director $70,200 $77,711 2023
Sycamore Farm Ky Inc KY$230,031 Director $30,572 $35,306 2024
Un-shackled By Love KY$237,823 Director $32,500 $37,533 2024
Womensv CA$238,460 Chair/exec. Dir $102,120 $94,785 2024
Value Unconditional Inc MO$238,699 President $91,489 $104,159 2024
Dark Horse Global Inc AZ$239,253 Pres $12,153 $12,934 2023
Lubbock Victim Assistance Services TX$240,527 Executive Director $156,103 $167,847 2024
Hancock County Child Advocacy IN$246,201 Executive Di $69,961 $79,304 2024
Re-fined CO$208,677 Executive Di $73,528 $75,785 2024
Families Of Slain Children Incorporated FL$206,987 Founder $700 $707 2024
I-5 Freedom Network CA$203,039 Executive Director $32,890 $29,741 2025
Victims Inc NH$202,250 Exec Directo $53,745 $54,919 2023
Rahab's Daughters IL$266,865 Executive Director $55,057 $59,900 2023
Speak Your Truth Today CA$194,213 President $12,320 $11,436 2024
First Steps To Heal Incorporated NY$270,464 Vp/secretary $127,665 $124,002 2024
Oklahoma Interviewing Services Inc OK$270,589 Executive Director $2,500 $2,959 2024
Warehouse Nj NJ$186,983 Founder, Executive Director $35,000 $33,590 2024
3 A Bereavement Foundation TX$179,499 Non Voting Board Mbr $31,338 $33,696 2024
Faith In Girls Inc CA$164,735 Project Director $28,000 $25,989 2024
Childs Place MN$300,860 Executive Director $76,701 $83,872 2023
Lila Mae's House IA$319,375 Executive Director $67,538 $79,488 2024
Copper River Basin Child Advocacy Center AK$320,713 Executive Dir. $85,200 $90,143 2023
The Child Advocacy Center Of Carroll County NH$321,856 Executive Director $103,279 $105,535 2023
Swainqualla Safe Inc NC$336,530 Executive Director $57,963 $64,377 2024
Anti-human Trafficking Intelligence NC$341,891 Founder / Chief Executive $114,411 $127,072 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default46th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted46th

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 (Marissa Ghavami) 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 26 similarly situated organizations (Same NTEE sector (P62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,961 is reasonable (approximately the 46th 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.