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PeerBasis
Compensation Comparability Determination

Tree Top Child Advocacy Center

Executive Director / CEO

EIN 821777257
CO · NTEE I72
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Oliveira, Executive Director / CEO ($82,531) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,957 total compensation of comparable organizations → $184,920 $82,531
$55,46110th
$65,65225th
$76,638Median
$87,47475th
$104,97890th
$82,531This org · 68th
p10$55,461
p25$65,652
p50$76,638
p75$87,474
p90$104,978
$82,531

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 CO 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
Childrens Advocacy Center Of IL$439,994 Executive Direc $77,214 $77,126 2025
Exchange Club Center For The Prevention NC$435,548 Executive Dir. $63,212 $68,116 2024
Exchange Club Family Skills Center AL$432,917 Executive Dir. $61,739 $69,559 2024
Imperial County Child Abuse CA$431,490 Executive Director $62,010 $55,842 2024
Russell County Child Advocacy Ctr AL$428,782 Executive Director $88,076 $102,164 2023
Operation Sandcastle Inc FL$426,271 Officer & President $158,103 $154,895 2024
Family Safety Network Inc ID$458,468 Executive Di $70,565 $78,285 2024
Morgan County Child Advocacy Center AL$459,353 Executive Di $65,650 $76,150 2023
Parent Aid - Child Abuse Prevention Center AZ$417,068 Executive Director $67,893 $66,339 2025
Friends Of Alameda County Casa Inc CA$412,979 Executive Dir. $95,700 $86,181 2024
Child Abuse & Beyond Inc TX$411,249 Executive Di $152,900 $159,507 2024
Voices For Children Of Broward County FL$407,923 President & Ceo $90,720 $88,879 2024
Maryland Children's Alliance Inc MD$405,449 Executive Director $104,893 $105,291 2023
Prevent Child Abuse Gordon County Inc GA$471,959 Exec. Director $69,599 $72,982 2024
Kids Free To Grow ME$404,403 Executive Director $43,293 $44,045 2025
Kidpower Of Colorado Inc CO$474,224 Executive Director $75,229 $77,451 2023
Kukui Children's Foundation HI$402,586 Executive Director $60,000 $57,677 2023
Shining Star Children's Advocacy IL$397,432 Executive Di $73,348 $75,202 2024
Healthy Kids A Family Resource Network ME$395,444 Executive Director $71,352 $74,512 2024
Casa Of The Northern Bluegrass Region Inc KY$489,238 Executive Director $84,836 $97,862 2023
Building Hope Today Inc ID$386,410 Executive Dir. $98,917 $109,739 2024
Marion County Child Advocacy Center WV$381,928 Executive Director $56,971 $66,231 2023
Kidsafe Collaborative Inc VT$379,951 Executive Director $79,700 $81,504 2025
Molokai Child Abuse Prevention Path HI$379,872 Executive Di $85,629 $79,952 2024
The Childrens Advocacy Center AL$498,415 Executive Director $72,712 $81,922 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default68th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted65th

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 (Amy Oliveira) 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 72 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,531 is reasonable (approximately the 68th 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.