Identifying comp memberships via benefactor id

Hoping someone can point me in the right direction in filling a data request I received this week.  Our development department has been adding a value for benefactor on manually created memberships and wants to report out the results, but after looking at the Table Structures doc I cannot seem to find where this value would be stored when no contribution is attached to the membership record.  Can anyone point me to a report or a table where I could locate this?

I appreciate any advice or ideas you have.

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