﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-18T11:37:41-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112883955</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KIM LEE CPAS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>663 GRAND AVE STE 3</AddressLine1Txt>
        <CityNm>RIDGEFIELD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>076571521</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931985496</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SEA OF GLASS MINISTRY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SEAO</BusinessNameControlTxt>
      <PhoneNum>2016388481</PhoneNum>
      <USAddress>
        <AddressLine1Txt>73 BACK BROOK RD</AddressLine1Txt>
        <CityNm>RINGOES</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08551</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GINA CHO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2016388481</PhoneNum>
      <SignatureDt>2025-02-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CLINTON S LEE</PreparerPersonNm>
      <PTIN>P00955546</PTIN>
      <PhoneNum>2014612727</PhoneNum>
      <PreparationDt>2025-02-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>116000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>116000</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>116000</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>98954</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>26084</OtherExpensesTotalAmt>
      <TotalExpensesAmt>125038</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-9038</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>10757</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1719</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>10757</BOYAmt>
        <EOYAmt>1719</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>10757</BOYAmt>
        <EOYAmt>1719</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>10757</BOYAmt>
        <EOYAmt>1719</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE NON-BUSINESS AND NON-PECUNIARY PURPOSE OF THE ORGANIZATION IS TO INTRODUCE JESUS CHRIST TO THE WORLD AND TO PROCLAIM THE TRUTHS OF THE BIBLE BY DISTRIBUTING BOOKS AND MAGAZINES TO THE GENERAL PUBLIC AT NO COST TO THE SUBSCRIBERS, BOTH IN THE US AND ABROAD. THE ORGANIZATION WILL ALSO HOST EVANGELISTIC SEMINARS ALL AROUND THE US IN ORDER TO TEACH THE FUNDAMENTAL DOCTRINES OF THE BIBLE WITHOUT PERSONAL INTERPRETATION. THE BOARD OF TRUSTEES, ALONG WITH VOLUNTEERS WILL TAKE ON THE ABOVE MENTIONED PROJECTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PUBLICATION OF MISSION BOOKS AND MAGAZINES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>124954</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>124954</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GINA CHO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BYUNG W CHO</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALI CHO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>GINA CHO</PersonNm>
        <USAddress>
          <AddressLine1Txt>73 BACK BROOK RD</AddressLine1Txt>
          <CityNm>RINGOES</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08551</ZIPCd>
        </USAddress>
        <PhoneNum>2016388481</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>116000</CurrentTaxYearAmt>
        <TotalAmt>116000</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>116000</CurrentTaxYearAmt>
        <TotalAmt>116000</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>116000</PublicSupportTotal170Amt>
      <TotalSupportAmt>116000</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK SERVICE CHARGE 84 MISSION EXP. 26,000 TOTAL 26,084</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NON-BUSINESS AND NON-PECUNIARY PURPOSE OF THE ORGANIZATION IS TO INTRODUCE JESUS CHRIST TO THE WORLD AND TO PROCLAIM THE TRUTHS OF THE BIBLE BY DISTRIBUTING BOOKS AND MAGAZINES TO THE GENERAL PUBLIC AT NO COST TO THE SUBSCRIBERS, BOTH IN THE US AND ABROAD. THE ORGANIZATION WILL ALSO HOST EVANGELISTIC SEMINARS ALL AROUND THE US IN ORDER TO TEACH THE FUNDAMENTAL DOCTRINES OF THE BIBLE WITHOUT PERSONAL INTERPRETATION. THE BOARD OF TRUSTEES, ALONG WITH VOLUNTEERS WILL TAKE ON THE ABOVE MENTIONED PROJECTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>