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PeerBasis
Compensation Comparability Determination

Memory Trees Corporation

Executive Director / CEO

EIN 452128932
FL · NTEE C50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Bester, Executive Director / CEO ($11,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$641 total compensation of comparable organizations → $126,499 $11,000
$9,10610th
$39,68625th
$60,495Median
$76,89275th
$104,92590th
$11,000This org · 11th
p10$9,106
p25$39,686
p50$60,495
p75$76,892
p90$104,925
$11,000

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 FL 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
Narrow Ridge Center TN$189,012 Director $31,981 $34,757 2024
Keep Polk County Beautiful Inc FL$184,054 Executive Director $66,619 $63,040 2025
Clean Valley Council Inc VA$194,336 Executive Director $65,589 $63,791 2025
Uptown Lexington Inc NC$195,095 President $600 $641 2024
3d Nature Technologies Inc TX$200,000 Vice President And Secretary $91,000 $96,898 2023
Warrick Parks & Trails Foundation Inc IN$200,387 Executive Director $49,292 $55,333 2023
Delaware Greenways Inc DE$174,120 Executive Director $67,742 $68,581 2024
Keep Colorado Springs Beautiful Inc CO$173,551 Executive Director $62,875 $60,729 2025
Keep Rockland Beautiful Inc NY$202,946 Executive Director $61,506 $57,465 2024
Dixie Fire Canopy Project CA$209,783 Executive Dir. $12,750 $11,383 2024
Bucks Beautiful Inc PA$212,217 Executive Di $40,083 $41,329 2024
Rail-trail Council Of Northeastern PA$212,660 Executive Director $26,088 $26,899 2024
Uc Green Inc PA$160,945 Executive Di $70,309 $70,626 2025
The Treeline Conservancy MI$217,730 Executive Di $115,131 $126,497 2023
Friends Of Pumpkinvine Nature Trail Inc IN$154,111 Board Member, Administrative Manager $24,000 $26,168 2024
Keep Etowah Beautiful Inc AL$227,535 Executive Di $44,500 $48,425 2025
Keep The Midlands Beautiful SC$233,516 Executive Di $55,867 $60,261 2024
Chandler Park Conservancy MI$235,449 Ceo $118,533 $126,499 2024
Keep Jackson Beautiful MS$238,983 Executive Dir $3,200 $3,794 2023
Scenic Pittsburgh PA$240,966 Executive Director $71,500 $75,900 2023
Wyoming Pathways WY$241,814 Executive Director $90,000 $102,588 2023
Keep Evansville Beautiful Inc IN$242,493 Past Executive Director $62,047 $67,653 2024
Keep Delaware Beautiful Inc DE$132,075 Executive Director $40,000 $41,692 2023
Keep Virginia Beautiful VA$245,919 Executive Director $80,000 $79,866 2024
Keep Alabama Beautiful AL$256,170 Executive Director $41,000 $45,798 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2023 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 FL 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (Debbie Bester) 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 28 similarly situated organizations (Same NTEE sector (C50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,000 is reasonable (approximately the 11th 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.