Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
Rocking Moon Foundation Inc
 
Number and street (or P.O. box number if mail is not delivered to street address)PO Box 65
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Yarmouth, ME04096
A Employer identification number

05-0545520
B Telephone number (see instructions)

(207) 730-1154
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$13,085,323J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 100,630
2 Check bullet.............
3 Interest on savings and temporary cash investments 3,183 3,183  
4 Dividends and interest from securities... 252,191 252,191  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 76,751
b Gross sales price for all assets on line 6a 1,891,909
7 Capital gain net income (from Part IV, line 2)... 76,751
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 11,618 -382 12,000
12 Total. Add lines 1 through 11........ 444,373 331,743 12,000
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 45,538 0 0 45,538
15 Pension plans, employee benefits....... 275 0 0 275
16a Legal fees (attach schedule)......... Click to see attachment 1,971 0 1,971 0
b Accounting fees (attach schedule)....... Click to see attachment 13,506 4,850 3,806 4,850
c Other professional fees (attach schedule).... Click to see attachment 22,202 20,834 0 1,368
17 Interest............... 18 18 0 0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 5,948 2,464 0 3,484
19 Depreciation (attach schedule) and depletion... Click to see attachment 63,211 0 63,211
20 Occupancy.............. 8,674 0 8,674 0
21 Travel, conferences, and meetings....... 929 0 0 929
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 33,826 0 -2,451 36,277
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 196,098 28,166 75,211 92,721
25 Contributions, gifts, grants paid....... 1,738,070 1,738,070
26 Total expenses and disbursements. Add lines 24 and 25 1,934,168 28,166 75,211 1,830,791
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,489,795
b Net investment income (if negative, enter -0-) 303,577
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 340,268 345,844 345,844
2 Savings and temporary cash investments......... 99,046 47,629 47,629
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet   1,533,834    
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 9,968,180 Click to see attachment12,525,277 12,525,277
14 Land, buildings, and equipment: basis bullet1,573,989
Less: accumulated depreciation (attach schedule) bullet166,141 0 Click to see attachment1,407,848 166,141
15 Other assets (describe bullet) Click to see attachment432 Click to see attachment432 Click to see attachment432
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 11,941,760 14,327,030 13,085,323
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment1,550 Click to see attachment0
23 Total liabilities (add lines 17 through 22)......... 1,550 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 11,235,829 11,235,829
27 Paid-in or capital surplus, or land, bldg., and equipment fund 36,558 36,558
28 Retained earnings, accumulated income, endowment, or other funds 667,823 3,054,643
29 Total net assets or fund balances (see instructions)..... 11,940,210 14,327,030
30 Total liabilities and net assets/fund balances (see instructions). 11,941,760 14,327,030
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
11,940,210
2
Enter amount from Part I, line 27a .....................
2
-1,489,795
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
3,979,545
4
Add lines 1, 2, and 3 ..........................
4
14,429,960
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
102,930
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
14,327,030
Form 990-PF (2020)
Form 990-PF (2020)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a Publicly Traded Investments D    
b From Passthrough P    
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 1,867,206   1,815,158 52,048
b 24,703     24,703
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       52,048
b       24,703
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 76,751
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved 		(b)
Reserved 		(c)
Reserved 		(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 4,220
c All other domestic foundations enter 1.39% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 4,220
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 4,220
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 27,964
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 27,964
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 23,744
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet23,744 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletME, DC
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletErin Cinelli Telephone no.bullet (207) 730-1154

    Located atbulletPO Box 65YarmouthME ZIP+4bullet04096
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2020, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2020?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2020 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2020.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    Joseph R Higdon President, Director
    1.00     		0 0 0
    PO Box 65
    Yarmouth,ME04096
    Ellen L Sudow VP, Secretary, Treasurer, Director
    1.00     		0 0 0
    PO Box 65
    Yarmouth,ME04096
    Robert J Higdon Director
    1.00     		0 0 0
    PO Box 65
    Yarmouth,ME04096
    Sarah Higdon-Sudow Director
    1.00     		0 0 0
    PO Box 65
    Yarmouth,ME04096
    William J Higdon-Sudow Director
    1.00     		0 0 0
    PO Box 65
    Yarmouth,ME04096
    Jessie K Gillespie Director (part year)
    1.00     		0 0 0
    PO Box 65
    Yarmouth,ME04096
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 The Foundation provides office space at a free or significantly discounted rental rate to small non-profit entities so that they may more easily facilitate their tax-exempt charitable missions. 30,972
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    10,925,404
    b
    Average of monthly cash balances.......................
    1b
    479,389
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    11,404,793
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    11,404,793
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    171,072
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    11,233,721
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    561,686
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    561,686
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    4,220
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    4,220
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    557,466
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    557,466
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    557,466
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    1,830,791
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    40,155
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    1,870,946
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,870,946
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2019     		(c)
    2019     		(d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7 557,466
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015...... 250,779
    b From 2016...... 297,816
    c From 2017...... 682,713
    d From 2018...... 480,586
    e From 2019...... 541,653
    fTotal of lines 3a through e........ 2,253,547
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 1,870,946
    a Applied to 2019, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2020 distributable amount..... 557,466
    e Remaining amount distributed out of corpus 1,313,480
    5 Excess distributions carryover applied to 2020. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 3,567,027
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2015 not
    applied on line 5 or line 7 (see instructions) ...     		250,779
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		3,316,248
    10 Analysis of line 9:
    a Excess from 2016.... 297,816
    b Excess from 2017.... 682,713
    c Excess from 2018.... 480,586
    d Excess from 2019.... 541,653
    e Excess from 2020.... 1,313,480
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2020, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2020 (b) 2019 (c) 2018 (d) 2017
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    Joseph R Higdon
    Ellen L Sudow
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Advocates for Youth
    2000 M Street NW Suite 750
    Washington,DC20036     		N/A PC General Operating Support 60,000
    Ali Forney Center
    224 West 35th Street Suite 1500
    New York,NY10001     		N/A PC $50,000 COVID-19 Relief; $100,000 General Operating Support 150,000
    Alliance for Global Justice
    225 East 26th Street 1
    Tucson,AZ85713     		N/A PC Movement for Black Lives - Racial Justice 20,000
    American Civil Liberties Foundation
    125 Broad Street 18th Floor
    New York,NY10004     		N/A PC LGBT Project 70,000
    Area Interfaith Outreach Food and Energy Assistance
    PO Box 113
    Rockland,ME04841     		N/A PC $45,000 COVID-19 Relief; $25,000 Weekend Backpack Program 70,000
    Bailey House Inc
    1751 Park Avenue
    New York,NY10035     		N/A PC $50,000 COVID-19 Relief; $60,000 General Operating Support 110,000
    Black Women's Blueprint Inc
    PO Box 24713
    Brooklyn,NY11202     		N/A PC Racial Justice 10,000
    Bright Beginnings Inc
    3418 4th Street SE
    Washington,DC20032     		N/A PC General Operating Support 50,000
    Childhood Brain Tumor Foundation Inc
    20312 Watkins Meadow Drive
    Germantown,MD20876     		N/A PC General Operating Support 30,000
    Cystic Fibrosis Foundation
    4550 Montgomery Avenue Suite 1100N
    Bethesda,MD20814     		N/A PC Compass Program 50,000
    Full Plates Full Potential
    188 State Street Suite 407
    Portland,ME04101     		N/A PC COVID-19 Relief 10,000
    Greater Portland Immigrant Welcome Center
    24 Preble Street 3rd Floor
    Portland,ME04101     		N/A PC General Operating Support 20,000
    Hand in Hand Mano en Mano
    PO Box 573
    Milbridge,ME04658     		N/A PC $10,000 General Operating Support; $5,000 Racial Justice 15,000
    Humane Society of Knox County
    PO Box 1294
    Rockland,ME04841     		N/A PC K-9 Corrections Program 5,500
    Immigrant Legal Advocacy Project
    PO Box 17917
    Portland,ME04112     		N/A PC General Operating Support 75,000
    IntegrateNYC
    726 Broadway 5th Floor
    New York,NY10003     		N/A PC Program Support 8,000
    Island Institute
    PO Box 648
    Rockland,ME04841     		N/A PC General Operating Support 60,000
    Knox County Homeless Coalition
    PO Box 1696
    Rockland,ME04841     		N/A PC $70,000 COVID-19 Relief; $60,000 The Landing Place Program 130,000
    Maine Civil Liberties Union Foundation
    PO Box 7860
    Portland,ME04112     		N/A PC Youth Justice Reform 70,000
    Maine Immigrants Rights Coalition
    24 Preble Street Suite 30
    Portland,ME04101     		N/A PC Racial Justice 10,000
    Maine Initiatives Inc
    56 North Street Suite 100
    Portland,ME04101     		N/A PC $35,000 Immigrant Led Organization Fund; $30,000 Maine Youth Justice Program 65,000
    Maine-Wabanaki REACH
    13 Loop Road
    Indian Island,ME04468     		N/A PC Racial Justice 5,000
    National Domestic Workers Alliance Inc
    45 Broadway Suite 320
    New York,NY10006     		N/A PC Racial Justice 20,000
    New Beginnings Inc
    134 College Street
    Lewiston,ME04240     		N/A PC COVID-19 Relief 25,000
    New Mainers Public Health Initiative
    276 Lisbon Street
    Lewiston,ME04240     		N/A PC COVID-19 Relief 10,000
    New York City Gay and Lesbian Anti-Violence Project
    116 Nassau Street 3rd Floor
    New York,NY10038     		N/A PC General Operating Support 25,000
    Open City Advocates
    4202 Benning Road NE 2
    Washington,DC20019     		N/A PC General Operating Support 50,000
    OUT Maine
    PO Box 1723
    Rockland,ME04841     		N/A PC Capacity Building 64,570
    Oxfam-America Inc
    226 Causeway Street 5th Floor
    Boston,MA02114     		N/A PC Puerto Rico Earthquake Recovery 75,000
    Planned Parenthood of Northern New England
    784 Hercules Drive Suite 110
    Colchester,VT05446     		N/A PC COVID-19 Relief 15,000
    Preble Street
    38 Preble Street
    Portland,ME04101     		N/A PC COVID-19 Relief 35,000
    ProsperityME The Center for Financial Education
    PO Box 8013
    Portland,ME04101     		N/A PC General Operating Support 10,000
    Resources for Organizing and Social Change
    PO Box 2444
    Augusta,ME04338     		N/A PC Maine Prisoner Advocacy Coalition-Racial Justice 5,000
    The Audre Lorde Project
    85 South Oxford
    Brooklyn,NY11217     		N/A PC Racial Justice 10,000
    The Lesbian Gay Bisexual & Transgender Community Center
    208 West 13th Street
    New York,NY10011     		N/A PC $50,000 COVID-19 Relief; $50,000 General Operating Support 100,000
    The Opportunity Network
    85 Broad Street 6th Floor
    New York,NY10004     		N/A PC General Operating Support and Dreamer Scholarships 70,000
    The Trevor Project
    PO Box 69232
    West Hollywood,CA90069     		N/A PC Program Support 25,000
    Transgender Law Center
    PO Box 70976
    Oakland,CA946120976     		N/A PC $20,000 Racial Justice; $5,000 Black LGBTQIA+ Migrant Project 25,000
    Tree Street Youth
    144 Howe Street
    Lewiston,ME04240     		N/A PC $50,000 General Operating Support; $10,000 COVID-19 Relief 60,000
    Trekkers Inc
    325 Old County Road
    Rockland,ME04841     		N/A PC General Operating Support 20,000
    Total .................................bullet 3a 1,738,070
    bApproved for future payment
    Ali Forney Center
    224 West 35th Street Suite 1500
    New York,NY10001     		N/A PC General Operating Support (Year 3 of 3) 100,000
    Immigrant Legal Advocacy Project
    PO Box 17917
    Portland,ME04112     		N/A PC General Operating Support (Years 2 and 3) 150,000
    Open City Advocates
    4202 Benning Road NE 2
    Washington,DC20019     		N/A PC General Operating Support (Year 2) 50,000
    OUT Maine
    PO Box 1723
    Rockland,ME04841     		N/A PC Capacity Building (Year 3) 65,445
    The Lesbian Gay Bisexual & Transgender Community Center
    208 West 13th Street
    New York,NY10011     		N/A PC General Operating Support (Year 3) 50,000
    The Opportunity Network
    85 Broad Street 6th Floor
    New York,NY10004     		N/A PC General Operating Support and Dreamer Scholarships (Years 2 and 3) 140,000
    Tree Street Youth
    144 Howe Street
    Lewiston,ME04240     		N/A PC General Operating Support (Years 2 and 3) 100,000
    Total .................................bullet 3b 655,445
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aRental Income         12,000
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 3,183  
    4 Dividends and interest from securities....     14 252,191  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 76,751  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aFrom Passthrough     		    14 -382  
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 331,743 12,000
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    343,743
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1a The Foundation provides office space for small nonprofits at a discounted rate so that they may more easily accomplish their tax-exempt charitable missions.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    Form 990PF Part XV Line 3 - Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Advocates for Youth2000 M Street NW Suite 750
    Washington,DC20036     		N/A PC General Operating Support 60,000
    Ali Forney Center224 West 35th Street Suite 1500
    New York,NY10001     		N/A PC $50,000 COVID-19 Relief; $100,000 General Operating Support 150,000
    Alliance for Global Justice225 East 26th Street 1
    Tucson,AZ85713     		N/A PC Movement for Black Lives - Racial Justice 20,000
    American Civil Liberties Foundation125 Broad Street 18th Floor
    New York,NY10004     		N/A PC LGBT Project 70,000
    Area Interfaith Outreach Food and Energy AssistancePO Box 113
    Rockland,ME04841     		N/A PC $45,000 COVID-19 Relief; $25,000 Weekend Backpack Program 70,000
    Bailey House Inc1751 Park Avenue
    New York,NY10035     		N/A PC $50,000 COVID-19 Relief; $60,000 General Operating Support 110,000
    Black Women's Blueprint IncPO Box 24713
    Brooklyn,NY11202     		N/A PC Racial Justice 10,000
    Bright Beginnings Inc3418 4th Street SE
    Washington,DC20032     		N/A PC General Operating Support 50,000
    Childhood Brain Tumor Foundation Inc20312 Watkins Meadow Drive
    Germantown,MD20876     		N/A PC General Operating Support 30,000
    Cystic Fibrosis Foundation4550 Montgomery Avenue Suite 1100N
    Bethesda,MD20814     		N/A PC Compass Program 50,000
    Full Plates Full Potential188 State Street Suite 407
    Portland,ME04101     		N/A PC COVID-19 Relief 10,000
    Greater Portland Immigrant Welcome Center24 Preble Street 3rd Floor
    Portland,ME04101     		N/A PC General Operating Support 20,000
    Hand in Hand Mano en ManoPO Box 573
    Milbridge,ME04658     		N/A PC $10,000 General Operating Support; $5,000 Racial Justice 15,000
    Humane Society of Knox CountyPO Box 1294
    Rockland,ME04841     		N/A PC K-9 Corrections Program 5,500
    Immigrant Legal Advocacy ProjectPO Box 17917
    Portland,ME04112     		N/A PC General Operating Support 75,000
    IntegrateNYC726 Broadway 5th Floor
    New York,NY10003     		N/A PC Program Support 8,000
    Island InstitutePO Box 648
    Rockland,ME04841     		N/A PC General Operating Support 60,000
    Knox County Homeless CoalitionPO Box 1696
    Rockland,ME04841     		N/A PC $70,000 COVID-19 Relief; $60,000 The Landing Place Program 130,000
    Maine Civil Liberties Union FoundationPO Box 7860
    Portland,ME04112     		N/A PC Youth Justice Reform 70,000
    Maine Immigrants Rights Coalition24 Preble Street Suite 30
    Portland,ME04101     		N/A PC Racial Justice 10,000
    Maine Initiatives Inc56 North Street Suite 100
    Portland,ME04101     		N/A PC $35,000 Immigrant Led Organization Fund; $30,000 Maine Youth Justice Program 65,000
    Maine-Wabanaki REACH13 Loop Road
    Indian Island,ME04468     		N/A PC Racial Justice 5,000
    National Domestic Workers Alliance Inc45 Broadway Suite 320
    New York,NY10006     		N/A PC Racial Justice 20,000
    New Beginnings Inc134 College Street
    Lewiston,ME04240     		N/A PC COVID-19 Relief 25,000
    New Mainers Public Health Initiative276 Lisbon Street
    Lewiston,ME04240     		N/A PC COVID-19 Relief 10,000
    New York City Gay and Lesbian Anti-Violence Project116 Nassau Street 3rd Floor
    New York,NY10038     		N/A PC General Operating Support 25,000
    Open City Advocates4202 Benning Road NE 2
    Washington,DC20019     		N/A PC General Operating Support 50,000
    OUT MainePO Box 1723
    Rockland,ME04841     		N/A PC Capacity Building 64,570
    Oxfam-America Inc226 Causeway Street 5th Floor
    Boston,MA02114     		N/A PC Puerto Rico Earthquake Recovery 75,000
    Planned Parenthood of Northern New England784 Hercules Drive Suite 110
    Colchester,VT05446     		N/A PC COVID-19 Relief 15,000
    Preble Street38 Preble Street
    Portland,ME04101     		N/A PC COVID-19 Relief 35,000
    ProsperityME The Center for Financial EducationPO Box 8013
    Portland,ME04101     		N/A PC General Operating Support 10,000
    Resources for Organizing and Social ChangePO Box 2444
    Augusta,ME04338     		N/A PC Maine Prisoner Advocacy Coalition-Racial Justice 5,000
    The Audre Lorde Project85 South Oxford
    Brooklyn,NY11217     		N/A PC Racial Justice 10,000
    The Lesbian Gay Bisexual & Transgender Community Center208 West 13th Street
    New York,NY10011     		N/A PC $50,000 COVID-19 Relief; $50,000 General Operating Support 100,000
    The Opportunity Network85 Broad Street 6th Floor
    New York,NY10004     		N/A PC General Operating Support and Dreamer Scholarships 70,000
    The Trevor ProjectPO Box 69232
    West Hollywood,CA90069     		N/A PC Program Support 25,000
    Transgender Law CenterPO Box 70976
    Oakland,CA946120976     		N/A PC $20,000 Racial Justice; $5,000 Black LGBTQIA+ Migrant Project 25,000
    Tree Street Youth144 Howe Street
    Lewiston,ME04240     		N/A PC $50,000 General Operating Support; $10,000 COVID-19 Relief 60,000
    Trekkers Inc325 Old County Road
    Rockland,ME04841     		N/A PC General Operating Support 20,000
    Total ...............................bullet 3a 1,738,070
    bApproved for future payment
    Ali Forney Center224 West 35th Street Suite 1500
    New York,NY10001     		N/A PC General Operating Support (Year 3 of 3) 100,000
    Immigrant Legal Advocacy ProjectPO Box 17917
    Portland,ME04112     		N/A PC General Operating Support (Years 2 and 3) 150,000
    Open City Advocates4202 Benning Road NE 2
    Washington,DC20019     		N/A PC General Operating Support (Year 2) 50,000
    OUT MainePO Box 1723
    Rockland,ME04841     		N/A PC Capacity Building (Year 3) 65,445
    The Lesbian Gay Bisexual & Transgender Community Center208 West 13th Street
    New York,NY10011     		N/A PC General Operating Support (Year 3) 50,000
    The Opportunity Network85 Broad Street 6th Floor
    New York,NY10004     		N/A PC General Operating Support and Dreamer Scholarships (Years 2 and 3) 140,000
    Tree Street Youth144 Howe Street
    Lewiston,ME04240     		N/A PC General Operating Support (Years 2 and 3) 100,000
    Total ................................bullet 3b 655,445
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2020
    Name of the organization
    Rocking Moon Foundation Inc
     
    Employer identification number

    05-0545520
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
    Name of organization
    Rocking Moon Foundation Inc
          		Employer identification number
    05-0545520
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    Joseph Higdon and Ellen Sudow
    128 States Point Road
     
    St George, ME04860

    		$ 100,630


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 3
    Name of organization
    Rocking Moon Foundation Inc
          		Employer identification number

    05-0545520
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    1
    		 Publicly Traded Securities $ 100,630 2020-11-24
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 4
    Name of organization
    Rocking Moon Foundation Inc
          		Employer identification number

    05-0545520
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2020 AccountingFeesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Accounting Expenses 9,700 4,850 0 4,850
    Accounting Expenses - Rental 3,806 0 3,806 0

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2020 DepreciationSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Buildings 2016-03-15 360,000 49,637 SL 27.500000000000 13,091 0 13,091  
    Building Improvements - March 2016-03-15 459 63 SL 27.500000000000 17 0 17  
    Building Improvements - April 2016-04-15 22,523 3,038 SL 27.500000000000 819 0 819  
    Building Improvements - May 2016-05-15 16,509 2,176 SL 27.500000000000 600 0 600  
    Building Improvements - June 2016-06-15 2,216 285 SL 27.500000000000 81 0 81  
    Building Improvements - July 2016-07-15 618 78 SL 27.500000000000 22 0 22  
    Building Improvements - Aug 2016-08-15 12,102 1,485 SL 27.500000000000 440 0 440  
    Building Improvements - September 2016-09-15 4,103 491 SL 27.500000000000 149 0 149  
    Building Improvements - October 2016-10-15 18,202 2,123 SL 27.500000000000 662 0 662  
    Building Improvements - November 2016-11-15 7,724 878 SL 27.500000000000 281 0 281  
    Building Improvements - December 2016-12-15 20,713 2,291 SL 27.500000000000 753 0 753  
    Building Improvements - Jan 2017-01-15 15,812 1,701 SL 27.500000000000 575 0 575  
    Building Improvements - Feb 2017-02-15 18,860 1,972 SL 27.500000000000 686 0 686  
    Building Improvements - March 2017-03-15 25,035 2,541 SL 27.500000000000 910 0 910  
    Building Improvements - April 2017-04-15 23,088 2,274 SL 27.500000000000 840 0 840  
    Building Improvements - May 2017-05-15 19,064 1,820 SL 27.500000000000 693 0 693  
    Building Improvements - June 2017-06-15 2,843 263 SL 27.500000000000 103 0 103  
    Building Improvements - July 2017-07-15 1,237 111 SL 27.500000000000 45 0 45  
    Building Improvements - Aug 2017-08-15 10,449 902 SL 27.500000000000 380 0 380  
    Building Improvements - September 2017-09-15 21,410 1,784 SL 27.500000000000 779 0 779  
    Building Improvements - October 2017-10-15 7,490 601 SL 27.500000000000 272 0 272  
    Building Improvements - November 2017-11-15 154 12 SL 27.500000000000 6 0 6  
    Building Improvements - December 2017-12-15 8,152 605 SL 27.500000000000 296 0 296  
    Building Improvements - Jan 2018-01-15 11,411 813 SL 27.500000000000 415 0 415  
    Building Improvements - Feb 2018-02-15 7,060 481 SL 27.500000000000 257 0 257  
    Building Improvements - March 2018-03-15 28,350 1,847 SL 27.500000000000 1,031 0 1,031  
    Building Improvements - April 2018-04-15 13,181 819 SL 27.500000000000 479 0 479  
    Building Improvements - May 2018-05-15 6,249 369 SL 27.500000000000 227 0 227  
    Building Improvements - June 2018-06-15 5,753 322 SL 27.500000000000 209 0 209  
    Building Improvements - July 2018-07-15 3,508 186 SL 27.500000000000 128 0 128  
    Building Improvements - Aug 2018-08-15 2,130 107 SL 27.500000000000 77 0 77  
    Building Improvements - September 2018-09-15 2,404 113 SL 27.500000000000 87 0 87  
    Building Improvements - October 2018-10-15 4,927 216 SL 27.500000000000 179 0 179  
    Building Improvements - November 2018-11-15 3,024 124 SL 27.500000000000 110 0 110  
    Building Improvements - December 2018-12-15 5,636 213 SL 27.500000000000 205 0 205  
    Building Improvements - Jan 2019-01-15 1,040 36 SL 27.500000000000 38 0 38  
    Building Improvements - Feb 2019-02-15 2,888 92 SL 27.500000000000 105 0 105  
    Building Improvements - March 2019-03-15 18,373 529 SL 27.500000000000 668 0 668  
    Building Improvements - April 2019-04-15 21,447 552 SL 27.500000000000 780 0 780  
    Building Improvements - May 2019-05-15 74,058 1,683 SL 27.500000000000 2,693 0 2,693  
    Building Improvements - June 2019-06-15 42,690 841 SL 27.500000000000 1,552 0 1,552  
    Building Improvements - July 2019-07-15 68,254 1,138 SL 27.500000000000 2,482 0 2,482  
    Building Improvements - Aug 2019-08-15 166,512 2,271 SL 27.500000000000 6,055 0 6,055  
    Building Improvements - September 2019-09-15 107,275 1,138 SL 27.500000000000 3,901 0 3,901  
    Building Improvements - October 2019-10-15 142,128 1,077 SL 27.500000000000 5,168 0 5,168  
    Building Improvements - November 2019-11-15 94,634 430 SL 27.500000000000 3,441 0 3,441  
    Building Improvements - December 2019-12-15 51,928 79 SL 27.500000000000 1,888 0 1,888  
    Building Improvements 2020-01-17 6,058   SL 27.500000000000 202 0 202  
    Furniture 2020-01-16 4,794   SL 5.000000000000 879 0 879  
    Furniture 2020-01-16 6,974   SL 5.000000000000 1,279 0 1,279  
    Furniture 2020-01-17 254   SL 5.000000000000 47 0 47  
    Security System 2020-08-20 3,031   SL 5.000000000000 202 0 202  
    Buildings 2016-12-15 3,398 376 SL 27.500000000000 124 0 124  
    Equipment 2019-12-15 4,051 34 SL 5.000000000000 810 0 810  
    Equipment 2019-10-15 4,923 205 SL 5.000000000000 985 0 985  
    Land Improvements 2018-06-15 2,750 283 SL 15.000000000000 183 0 183  
    Land Improvements 2018-03-15 10,004 1,195 SL 15.000000000000 667 0 667  
    Land Improvements 2017-10-15 12,500 1,875 SL 15.000000000000 833 0 833  
    Equipment 2018-02-15 1,827 685 SL 5.000000000000 365 0 365  
    Equipment 2018-01-15 312 122 SL 5.000000000000 62 0 62  
    Equipment 2016-09-15 1,816 1,195 SL 5.000000000000 363 0 363  
    Equipment 2016-05-15 3,505 2,541 SL 5.000000000000 701 0 701  
    Equipment 2016-04-15 2,249 1,668 SL 5.000000000000 450 0 450  
    Equipment 2019-08-15 1,920 144 SL 5.000000000000 384 0 384  

    TY 2020 InvestmentsOtherSchedule2
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    Card Bank-CD-PRI FMV 190,518 190,518
    Note Receivable-Island and Coastal Innovation Fund- PRI FMV 100,000 100,000
    Note Receivable-Coastal Enterprise-PRI FMV 115,363 115,363
    Card Bank-PRI FMV 209,884 209,884
    Terra Alpha Fund FMV 1,691,195 1,691,195
    Note Receivable-Genesis-PRI FMV 109,273 109,273
    Note Receivable-Island and Coastal Innovation Fund- PRI FMV 1,571,217 1,571,217
    Capital Income Builder FMV 3,791,809 3,791,809
    Capital World Growth and Income FMV 4,746,018 4,746,018

    TY 2020 LandEtcSchedule2
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Buildings and Equipment 1,573,989 166,141 1,407,848 166,141


    TY 2020 LegalFeesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Legal Fees - Rental 1,971 0 1,971 0


    TY 2020 OtherAssetsSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Security Deposits 432 432 432


    TY 2020 OtherDecreasesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description Amount
    Prior Period Adjustment - Accumulated Depreciation 102,930


    TY 2020 OtherExpensesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Office Expenses 1,035 0 0 1,035
    Bank Fees 15 0 0 15
    State Registration Fees 476 0 0 476
    Computer Expenses 15,779 0 0 15,779
    Caretaker Fees - Rental 12,000 0 12,000 0
    Miscellaneous - Rental 241 0 241 0
    Insurance - Rental 4,280 0 4,280 0
    Allocate to Charitable Purposes 0 0 -18,972 18,972


    TY 2020 OtherIncomeSchedule2
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Rental Income 12,000   12,000
    From Passthrough -382 -382 0


    TY 2020 OtherIncreasesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description Amount
    To adjust book value to FMV 3,229,546
    Unrealized Gains 749,999


    TY 2020 OtherLiabilitiesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Description Beginning of Year - Book Value End of Year - Book Value
    ACCOUNTS PAYABLE AND DEPOSITS 1,550 0


    TY 2020 OtherProfessionalFeesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Investment Fees 20,834 20,834 0 0
    Consulting and Other 1,368 0 0 1,368


    TY 2020 TaxesSchedule
    Name:
    Rocking Moon Foundation Inc
    EIN:
    05-0545520
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Foreign Taxes 2,464 2,464 0 0
    Payroll Tax 3,484 0 0 3,484