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    <PreparerFirmGrp>
      <PreparerFirmEIN>203250475</PreparerFirmEIN>
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        <BusinessNameLine1Txt>ESMOND &amp; ASSOCIATES INC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>23901 CALABASAS RD SUITE 1010</AddressLine1Txt>
        <CityNm>CALABASAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91302</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>SEAS OF TREES</BusinessNameLine1Txt>
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        <AddressLine1Txt>PO BOX 4191</AddressLine1Txt>
        <CityNm>TELLURIDE</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81435</ZIPCd>
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      <PersonNm>AYLA KANOW</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9707088319</PhoneNum>
      <SignatureDt>2024-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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        <PersonFirstNm>AYLA</PersonFirstNm>
        <PersonLastNm>KANOW</PersonLastNm>
      </PersonFullName>
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    <PreparerPersonGrp>
      <PreparerPersonNm>LENNY ESMOND CPA</PreparerPersonNm>
      <PTIN>P00037472</PTIN>
      <PhoneNum>8186102900</PhoneNum>
      <PreparationDt>2024-07-09</PreparationDt>
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        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>WWW.SEASOFTREES.ORG</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <TotalExpensesAmt>54366</TotalExpensesAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
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      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>51419</BOYAmt>
        <EOYAmt>68168</EOYAmt>
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      <PrimaryExemptPurposeTxt>TO PLANT MORE TREES AS A WAY TO HELP REDUCE OUR CARBON FOOTPRINT. WE SUPPORT THE REGROW OF FORESTS GLOBALLY TO HELP COMBAT CLIMATE CHANGE AND PROTECT BIODIVERSITY IN THREATENED FORESTS AROUND THE WORLD. WE OFFER TREE PLANTING LOCALLY IN TELLURIDE, COLORADO AND IN COLORADO GENERALLY. WE ALSO PARTNER WITH TREE PLANTERS IN SPECIFIC AREAS AROUND THE WORLD AS WELL.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>U.S. TREE PLANTING - DEMONSTRATION FOREST - 2,000 BARE ROOT SAPLING TREES WERE PLATED IN ALDASARO, COMPLETING A 3 YEAR 4000 TREE PLANING PROJECT. DESPITE WINTER SNOW THERE WAS A 50% SURVIVAL RATE OF TREES.IN PARTNERSHIP WITH TELLURIDE INSTITUTE "THE APPLE CORE PROJECT" AT UTE MOUNTAIN &amp; SOUTHERN UTE TRIBE THE INITIATIVE AIMED TO PLANT GRAFTED HERITAGE APPLE TREES IN NUCLA, COLORADO AND CONDUCT ENVIRONMENTAL AND CULTURAL ACTIVITIES IN UTE ANCESTRAL LANDS AT HIGH CAMP ON LIZARD HEAD PASS. THERE WERE 17 VOLUNTEERS AND 40 GRAFTED HERITAGE APPLE TREES PLANTED. HIGH CAMP ON LIZARD PASS HAD 5 UTE MOUNTAIN AND SOUTHERN UTE YOUTH (GRADES 6-12) PARTICIPANTS. THEY PLANTED 25 WHITE AND DOUGLAS FIR TREES.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INTERNATIONAL PROGRAMS - IN COLLABORATION WITH ESCOLA COMUNITARIA MARAMAR A PROJECT IN BRAZIL TO CREATE AN EDIBLE GARDEN USING AGROFORESTRY KNOWLEDGE TO TEACH ABOUT THE ENVIRONMENT AND HOW TO GRWO FOR STUDENTS, EMBELLISH THE AREA AND PROVIDE FOOD FOR THE CHILDREN'S MEALS AT ACHOOL. THERE WERE 80 STUDENTS, 17 STAFF AND ABOUT 30 COMMUNITY MEMBERS. 170 TREES WERE PLANTED.TREE PLANTATION IN NEPAL - IN COLLABORATION WITH OISCA NEPAL CHAPTER -385 DEDICATED FACULITY AND STUDENT VOLUNTEERS FROM J.P. HIGHER SECONDARY SCHOOL 1500 TREES WERE PLANTED IN THE SACRED SUBARNSHWOR MANADEV TEMPLE, KATUNJE-BHAKTAPUR.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>20369</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>37842</TotalProgramServiceExpensesAmt>
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        <PersonNm>JOSAPHINE FLEMING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELANIE MONTOYA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON PARRY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AYLA KANOW</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL KANOW</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERALD MEASER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATALIE FIJALKOWSKI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
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          <BusinessNameLine1Txt>JOANNA KANOW</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO BOX 4191</AddressLine1Txt>
          <CityNm>TELLURIDE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81435</ZIPCd>
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        <PhoneNum>9707292029</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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        <CurrentTaxYearMinus3YearsAmt>22765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20711</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47665</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>71115</CurrentTaxYearAmt>
        <TotalAmt>162256</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>22765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20711</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47665</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>71115</CurrentTaxYearAmt>
        <TotalAmt>162256</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus2YearsAmt>1000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>25000</CurrentTaxYearAmt>
        <TotalAmt>26000</TotalAmt>
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      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>1000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>25000</CurrentTaxYearAmt>
        <TotalAmt>26000</TotalAmt>
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        <CurrentTaxYearMinus2YearsAmt>20711</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47665</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>71115</CurrentTaxYearAmt>
        <TotalAmt>162256</TotalAmt>
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      <First5Years509Ind>X</First5Years509Ind>
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        <FormAndLineReferenceDesc>SCHEDULE A SECTION B LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS FORMED 10/22/2020, A SHORT YEAR OF JUST OVER 2 MONTHS.</ExplanationTxt>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING. AMOUNT: 3,362. DESCRIPTION: BANK &amp; MERCHANT FEES. AMOUNT: 120. DESCRIPTION: CONTRACT LABOR. AMOUNT: 5,001. DESCRIPTION: INSURANCE. AMOUNT: 959. DESCRIPTION: OFFICE SUPPLIES &amp; SOFTWARE. AMOUNT: 3,167. DESCRIPTION: REPAIRS &amp; MAINTENCE. AMOUNT: 49. DESCRIPTION: TREE PURCHASES. AMOUNT: 6,016. DESCRIPTION: TREE SUPPLIES. AMOUNT: 5,160. DESCRIPTION: TREE PROGRAMS SUPPORT. AMOUNT: 20,640. DESCRIPTION: TRAVEL &amp; LODGING. AMOUNT: 2,137. DESCRIPTION: MEALS. AMOUNT: 14. TOTAL TO FORM 990-EZ, LINE 16: 46,625.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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