Tree Top Child Advocacy Center
Nonprofit profile at a glance
- EIN
- 821777257
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-N 2017
- Location
- Frisco, CO, USA
- Phone
- 9704092111
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Abuse, Prevention
Reported finances
- Revenue
- $438,615
- Expenses
- $395,886
- Assets
- $229,691
- Liabilities
- $149,286
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Deborah Hage (Board President)
- Mark Hulbert (Vice President)
- Amy Oliveira (Executive Director)
Highest reported compensation
- Amy Oliveira (Executive Director): $82,531 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a safe place that empowers children and their families to end abuse through intervention, advocacy, and support services.
What it reported doing in 2024
Treetop Child Advocacy Center provides the children of Clear Creek, Eagle, Lake, and Summit Counties with a safe and supportive environment where they can discuss their abuse in a manner that is child-led, supportive, and developmentally appropriate. A victim advacate is present to support children and their non-offending family members through the duration of their visit to Treetop. Advocates provide referrals to community agencies to meet a family's legal, financial, physical, and mental health needs. Their goal is to cultivate a space that allows families to express concerns, ask questions, and navigate revolving emotions during this process. Advocates will maintain contact with a family even after tehy leave our center to ensure that they have ongoing support in their journey to healing. Treetop has agreements with local behavioral health providers and the child and family advocate will coordinate services and make appropriate referrals to other community resources. All services offered at Treetop are available to all families who receive a referral to our center, regardless of their ability to pay.
Operating model
- Revenue model
- Donor-supported. 84% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.9%; rating input score 76
- Program expense ratio: 84%; rating input score 84
- Fundraising efficiency: $55.78 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.7%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.65; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 20.8%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 28.7% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 33.6% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 65.6% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 75.9% of revenue deployed · 84% of spending went to programs
- Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $333K in reported program spending
- Leadership: top reported pay $83K · 13 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 18/100.