While a small portion of the tree becomes mulch, the main part of the tree is used by San Diego Urban Timber (sdurbantimber.com) to make many items such as benches and tables. So the Ocean Beach Christmas trees live on in different forms. For instance, the 2014 tree was a school project of Mr. Green’s fourth grade class at Sunset View Elementary School, who designed a bench for the school in the form of a whale, the school’s mascot. On the last day of school on June 15, the 300-pound bench was delivered to the school.