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PeerBasis
Compensation Comparability Determination

The Childrens Treehouse Foundation

Executive Director / CEO

EIN 841575701
CO · NTEE F60
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Gregor Debruhl, Executive Director / CEO ($100,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,450 total compensation of comparable organizations → $200,406 $100,000
$18,35110th
$30,48325th
$53,633Median
$74,56475th
$88,36690th
$100,000This org · 91st
p10$18,351
p25$30,483
p50$53,633
p75$74,564
p90$88,366
$100,000

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
Angels Of Mercy Inc NY$200,555 President $48,925 $46,106 2024
Chicago Veterans IL$204,484 Executive Director $84,761 $86,904 2024
The Good Death Foundation CA$204,787 Ceo $4,800 $4,450 2023
Dream Big Wellness WA$204,927 President $81,582 $76,173 2024
The Open Table CA$205,254 Executive Dir. $91,420 $82,327 2024
Bridge Inter Faith Services Inc NJ$205,969 Chairman $57,600 $53,633 2024
Community Counseling Institute Inc WA$206,388 Director $48,269 $45,069 2024
Childrens Grief Center Of The MI$184,323 Executive Dir. $67,000 $74,251 2023
The Four Health Family Resource Center MI$209,414 Executive Director $12,864 $13,490 2025
Check Your Compass MA$209,497 President $133,960 $125,541 2024
Baptist Counseling Center NC$213,339 Executive Direc $100,298 $108,079 2024
Serenity Life Resource Center Inc MO$179,638 Executive Director $70,920 $78,336 2024
On Our Own Of Anne Arundel County MD$179,302 Executive Di $56,780 $56,996 2023
Counselors Obediently Preventing Substance Abuse MO$175,949 Exeuctive Director $21,675 $24,649 2023
Centerpeace Inc TX$218,839 Executive Di $21,000 $21,907 2024
Brothers On A Road Less Traveled Inc VA$219,548 Executive Director $74,571 $77,308 2023
Nueva Luz Foundation TX$220,353 Clinical Director And Board Vp $41,667 $44,752 2023
Children Are A Gift Foundation TX$171,045 Former Exec Dir $13,063 $13,627 2024
Narrative Initiatives San Diego CA$223,255 Director $21,014 $18,924 2024
One Recovery CA$226,696 President $62,500 $56,283 2024
Changing Lanes Ministries Inc OK$226,786 Executive Direc $104,041 $119,476 2024
Counseling Center Of Highlands NC$227,552 Executive Director $35,299 $38,037 2024
Bennie's Barn Inc OK$165,068 Executive Director $21,000 $24,827 2023
Watershed Ministries Inc NC$164,101 Executive Di $24,000 $25,862 2024
Heart Tones Inc TX$232,702 President $71,334 $76,614 2023

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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted90th

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 (Gregor Debruhl) 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 81 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 91st 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.