Nonprofit · EIN 45-2128932
MEMORY TREES CORPORATION
Tax-exempt · WEST PALM BEACH, FL 33413
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $91,363 | $53,896 | $37,467 | $334,687 | $3,081 | $331,606 |
| December 31, 2024 | 990-EZ | $112,502 | $118,430 | -$5,928 | $304,981 | $0 | $304,981 |
| December 31, 2023 | 990 | $187,856 | $120,242 | $67,614 | $321,180 | $290 | $320,890 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $23,480
- Program service revenue
- $14,401
- Investment income
- $50,637
- Net income from sales of inventory
- $2,845
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $46,854
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $7,042
- Program services (functional)
- $46,854
Balance sheet and other
- Total assets, start of year
- $300,512
- Total assets, end of year
- $334,687
- Total liabilities, end of year
- $3,081
- Net assets, end of year
- $331,606
- Cash, savings and investments
- $257,401
- Gross receipts
- $94,678
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debbie Bester | Executive Director | 40 | $0 |
| Dr Venky Gopalaswamy | Board Director | 2 | $0 |
| Greg Free | Board Director | 0.5 | $0 |
| David Frost | Board Director | 1 | $0 |
| Shahin Nazarian-Nik | Board Director | 0.5 | $0 |
| Rudi Bester | Director, Treasurer | 20 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debbie Bester | Executive Director | 40 | $0 |
| Dr Venky Gopalaswamy | Board Director | 0.5 | $0 |
| Greg Free | Board Director | 0.5 | $0 |
| David Frost | Board Director | 0.5 | $0 |
| Shahin Nazarian-Nik | Board Director | 0.5 | $0 |
| Rudi Bester | Director, Treasurer | 10 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debbie Bester | Executive Director Officer | 40 | $11,000 |
| Dr Venky Gopalaswamy | Board Director Trustee or director | 1 | $0 |
| Greg Free | Board Director Trustee or director | 1 | $0 |
| Monclaude Nestor | Board Director Trustee or director | 1 | $0 |
| David Frost | Board Director Trustee or director | 1 | $0 |
| Julio Gonzalez | Board Director Trustee or director | 1 | $0 |
| Dr Susana Perez Diaz | Board Director Trustee or director | 1 | $0 |
| Fran Marcolongo | Board Director Trustee or director | 1 | $0 |
| Shahin Nazarian-Nik | Board Director Trustee or director | 1 | $0 |
| Rudi Bester | Director, Treasurer Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 6742 FOREST HILL BLVD STE 257, WEST PALM BEACH, FL 33413-3321
- In care of
- % DEBBIE L BESTER
- Mailing address (990-N for 2014)
- 6742 Forest Hill Blvd 257, West Palm Beach FL 33413
- Principal officer (990-N for 2014)
- Rudolph Bester, 6742 Forest Hill Blvd 257, West Palm Beach FL 33413
- Signed the 990-EZ
- Rudi Bester, Treasurer
- Phone
- (561) 290-8833
- Website
- www.memorytrees.co
Mission
Memory Trees is a community development and charitable investment corporation focused on a mission of Giving Back Life In Abundance.
Program accomplishments
- Community Development Expenses support education, job-creation, and programs that offer assistance for people with unique abilities.Expenses $46,854 · grants $44,041
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2128932
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C50)
- Assets (IRS master file)
- $334,687
- Income (IRS master file)
- $94,678
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $91,363 | $53,896 | $334,687 | XML |
| 990-EZ | December 2024 | $112,502 | $118,430 | $304,981 | XML |
| 990 | December 2023 | $187,856 | $120,242 | $321,180 | XML |
| 990 | December 2022 | $227,906 | $125,388 | $255,549 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Rudolph Bester | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-2128932).
Questions about MEMORY TREES CORPORATION
- What is the EIN of MEMORY TREES CORPORATION?
- The employer identification number (EIN) of MEMORY TREES CORPORATION is 45-2128932.
- Is MEMORY TREES CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to MEMORY TREES CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MEMORY TREES CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MEMORY TREES CORPORATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MEMORY TREES CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MEMORY TREES CORPORATION?
- The 990-N for 2014 names Rudolph Bester.
- Who are the officers and directors of MEMORY TREES CORPORATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does MEMORY TREES CORPORATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $91,363, expenses of $53,896 and total assets of $334,687 at year end.
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