Memory Trees Corporation
Nonprofit profile at a glance
- EIN
- 452128932
- IRS 990-EZ coverage
- 2015–2025
- Forms available
- Form 990 2023, Form 990-EZ 2025, Form 990-N 2014
- Location
- West Palm Beach, FL, USA
- Phone
- 5612908833
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Environmental Beautification and Aesthetics
Reported finances
- Revenue
- $91,363
- Expenses
- $53,896
- Assets
- $334,687
- Liabilities
- $3,081
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Debbie Bester (Executive Director)
People named in this filing
- Debbie Bester (Executive Director)
- Dr Venky Gopalaswamy (Board Director)
- Greg Free (Board Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Memory Trees is a community development and charitable investment corporation focused on a mission of Giving Back Life In Abundance.
What it reported doing in 2025
Community Development Expenses support education, job-creation, and programs that offer assistance for people with unique abilities.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 74
- Sustainability: 76
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.4%; rating input score 58
- Program expense ratio: 86.9%; rating input score 87
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 2nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 41%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 6.21; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -4.3% per year; rating input score 0; 37th percentile among comparable filings
- Revenue growth: 7.4% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 17.6% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 58.4% of revenue deployed · 86.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $47K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 8 filing years from 2015 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.