<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T12:13:55-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>952694521</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROGERS CLEM &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1067 PARK VIEW DR</AddressLine1Txt>
        <CityNm>COVINA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>917243748</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>853303604</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NATIVE FORESTS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NATI</BusinessNameControlTxt>
      <PhoneNum>3238515075</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3151 CAHUENGA BLVD W STE 110</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90068</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TOM GARRETT</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>3238515075</PhoneNum>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TOM</PersonFirstNm>
        <PersonLastNm>GARRETT</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GRAHAM S APPLEBAUM CPA</PreparerPersonNm>
      <PTIN>P01525280</PTIN>
      <PhoneNum>6268585100</PhoneNum>
      <PreparationDt>2024-05-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>28633</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>28633</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>28633</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>24120</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>24120</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4513</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>2505</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>7018</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>2505</BOYAmt>
        <EOYAmt>7018</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>2505</BOYAmt>
        <EOYAmt>7018</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>2505</BOYAmt>
        <EOYAmt>7018</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PLANT AND MANAGE NEW NATIVE FORESTS ON DEGRADED AGRICULTURAL LANDS WHERE NOTIVE FORESTS WERE PREVIOULY CLEAR CUT. TO PROVIDE ONSITE TRAINING AND DEMONSTRATION EVENTS FOR OTHERS TO LEARN ABOUT HOW TO PLANT NATIVE FORESTS. TO CREATE ONLINE EDUCATION MATERIAL FOR OTHERS TO LEARN ABOUT OUR WORK AND HOW TO IMPLEMENT SIMILAR STRATEGIES ON THEIR LAND. TO CONDUCT SCIENTIFIC RESEARCH FORCUSING ON HOW TO MORE EFFICIENTLY BRING BACK NATIVE FORESTS AS WELL AS STUDYING THE ENVIRONMENTS BEFORE AND AFTER NATIVE FORESTS TO LEARN MORE ABOUT THE ROLE NATIVE FORESTS PLAY AS A UNIQUE PHENOTYPE IN A PARTICULAR LAND.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PLANT AND MANAGE NEW NATIVE FORESTS ON DEGRADED AGRICULTURAL LANDS WHERE NOTIVE FORESTS WERE PREVIOULY CLEAR CUT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>24000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>24000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM GARRETT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC HENNIGAN</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TOM GARRETT</PersonNm>
        <USAddress>
          <AddressLine1Txt>3151 CAHUENGA BLVD W STE 110</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90068</ZIPCd>
        </USAddress>
        <PhoneNum>3238515075</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19022</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29674</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28633</CurrentTaxYearAmt>
        <TotalAmt>77330</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>300</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>300</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19322</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29674</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28633</CurrentTaxYearAmt>
        <TotalAmt>77630</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>77630</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19322</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29674</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28633</CurrentTaxYearAmt>
        <TotalAmt>77630</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PLANT AND MANAGE NEW NATIVE FORESTS ON DEGRADED AGRICULTURAL LANDS WHERE NOTIVE FORESTS WERE PREVIOULY CLEAR CUT. TO PROVIDE ONSITE TRAINING AND DEMONSTRATION EVENTS FOR OTHERS TO LEARN ABOUT HOW TO PLANT NATIVE FORESTS. TO CREATE ONLINE EDUCATION MATERIAL FOR OTHERS TO LEARN ABOUT OUR WORK AND HOW TO IMPLEMENT SIMILAR STRATEGIES ON THEIR LAND. TO CONDUCT SCIENTIFIC RESEARCH FORCUSING ON HOW TO MORE EFFICIENTLY BRING BACK NATIVE FORESTS AS WELL AS STUDYING THE ENVIRONMENTS BEFORE AND AFTER NATIVE FORESTS TO LEARN MORE ABOUT THE ROLE NATIVE FORESTS PLAY AS A UNIQUE PHENOTYPE IN A PARTICULAR LAND.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
