﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-11T13:00:26-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203250475</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ESMOND &amp; ASSOCIATES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>23901 CALABASAS RD SUITE 1010</AddressLine1Txt>
        <CityNm>CALABASAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91302</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844578242</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SEAS OF TREES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SEAS</BusinessNameControlTxt>
      <PhoneNum>9707292029</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 4191</AddressLine1Txt>
        <CityNm>TELLURIDE</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81435</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AYLA KANOW</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9707088319</PhoneNum>
      <SignatureDt>2025-06-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LENNY ESMOND CPA</PreparerPersonNm>
      <PTIN>P00037472</PTIN>
      <PhoneNum>8186102900</PhoneNum>
      <PreparationDt>2025-06-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.SEASOFTREES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>79002</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>79002</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>79002</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7100</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>12</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>66680</OtherExpensesTotalAmt>
      <TotalExpensesAmt>73792</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5210</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>68168</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>73378</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>68168</BOYAmt>
        <EOYAmt>73378</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>68168</BOYAmt>
        <EOYAmt>73378</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>68168</BOYAmt>
        <EOYAmt>73378</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <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>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>U.S. OPERATIONS: IN 2024 SEAS OF TREES SUCCESSFULLY COMPLETED REFORESTATION PROJECTS IN THE U.S. IRON SPRINGS IN COLORADO A TOTAL OF 1,000 TREES WERE PLANTED ACROSS 400 ACRES OF LAND, LOCATED 20 MILES FROM TELLURIDE, COLORADO. THIS INITATIVE WAS MADE POSSIBLE THROUGH THE COLLABORATION OF FIVE DIFFERENT LANDOWNERS AND THE EFFORTS OF 46 DEDICATED VOLUNTEERS.NATIONAL HONORS SOCIETY TREE PLANTING TELLURIDE HIGH SCHOL 35 TREES PLANTED BY 15 VOLUNTEERS. THIS PROJECT WAS ACCOMPLISHED BY NATIONAL HONORS SOCIETY STUDENTS FROM THE HIGH SCHOOL, THESE TREES CREATED SHADE AND A LASTING LEGACY FOR FUTURE GENERATIONS.TREECOVERY KULA HOME PLANTING THIS PROJECT IN KULA, MAUI, SUCCESSFULLY PLANTED 85 TREES AT KULA HOME. ALL TREES HAVE SURVIVED, THANKS TO THE PROPER CARE FROM THE LANDOWNER AND FAVORABLE CLIMATE CONDITIONS. VOLUNTEERS PLAYED A SPECIAL ROLE IN THE PLANTING PROCESS. THE PROJECT HAS HAD A SIGNIFICANT POSITIVE IMPACT ON THE COMMUNITY, PARTICULARLY IN LAHAINA, WHERE FAMILIES WER ABLE TO PLANT TREES ON THEIR PROPERTIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>16688</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INTERNATIONAL PROGRAMS: CLIMATE EDUCATION AND REFORESTATION IN BUGESERA, RWANDA LOCATION RUTONDE SCHOOL IKONI VILLAGE. TOTAL TREES PLANTED 1,000. VOLUNTEERS, INCLUDING SCHOOL AND COMMUNITY MEMBERS, HELPED TO PLANT AND CARE FOR THE TREES. THE PROJECT INTRODUCED RAINWATER HARVESTING AND EDUCATIONAL ACTIVITIES TO IMPROVE CLIMATE RESILENCE AND SUPPORT LONG-TERM TREE GROWTH, SERVING AS A MODEL FOR FUTURE REFORESTATION IN THE AREA.SHIRLY'S GROVE INAUGURATION LOCATED IN KATHMANDU, NEPAL. SEAS OF TREES PARTNERED WITH RCPV NEPAL TO ESTABLISH SHIRLEY'S GROVE. THIS INITIATIVE, MADE POSSIBLE BY GENEROOUS CONTRIBUTIONS OF SHIRLEY'S FAMILY AND FRIENDS IS A LASTING TRIBUTE TO HER LEGACY AND A TESTAMENT TO THE ENDURING SPIRIT OF COLLABORATION.SUP ASIS MANGROVE CONSERVATION: LOCATED IN TRAPEANG SANGKAE, CAMBODIA. 2,000 TREES PLANTED AND 200 VOLUNTEERS. THIS WAS A COLLABORATION BETWEEN SUP ASIA AND SEAS OF TREEES TO RESTORE CAMBODIA'S VITAL MANGROVES. VOLUNTEERS JOINED FORCES OVER TWO PLANTING SEASONS IN FEBRUARY AND MARCH 2024, CONTRIBUTING THE REHABITATION OF THE COUNTRY'S COASTAL ECOSYSTEM.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>29422</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>46110</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSAPHINE FLEMING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELANIE MONTOYA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON PARRY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AYLA KANOW</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL KANOW</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERALD MEASER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATALIE FIJALKOWSKI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CO</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JOANNA KANOW</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 4191</AddressLine1Txt>
          <CityNm>TELLURIDE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81435</ZIPCd>
        </USAddress>
        <PhoneNum>9707292029</PhoneNum>
      </BooksInCareOfDetail>
      <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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>22765</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20711</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47665</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71115</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79002</CurrentTaxYearAmt>
        <TotalAmt>241258</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>22765</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20711</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47665</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71115</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79002</CurrentTaxYearAmt>
        <TotalAmt>241258</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus3YearsAmt>1000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11000</CurrentTaxYearAmt>
        <TotalAmt>37000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus3YearsAmt>1000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11000</CurrentTaxYearAmt>
        <TotalAmt>37000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>204258</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>22765</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20711</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47665</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71115</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79002</CurrentTaxYearAmt>
        <TotalAmt>241258</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <Form990ScheduleAPartVIGrp>
        <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>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING. AMOUNT: 4,940. DESCRIPTION: BANK &amp; MERCHANT FEES. AMOUNT: 595. DESCRIPTION: CONTRACT LABOR. AMOUNT: 14,771. DESCRIPTION: INSURANCE. AMOUNT: 1,943. DESCRIPTION: OFFICE SUPPLIES &amp; SOFTWARE. AMOUNT: 1,316. DESCRIPTION: TREE SUPPLIES. AMOUNT: 9,873. DESCRIPTION: TREE PROGRAMS SUPPORT. AMOUNT: 29,422. DESCRIPTION: TAXES . AMOUNT: 20. DESCRIPTION: RENTAL . AMOUNT: 1,800. DESCRIPTION: DONATION. AMOUNT: 2,000. TOTAL TO FORM 990-EZ, LINE 16: 66,680.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <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>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>