TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023

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 If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$11,211,682J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	174,111		174,111
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		895,959
b	Gross sales price for all assets on line 6a 7,156,967
7	Capital gain net income (from Part IV, line 2)...			895,959
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).......	List of Attached Documents: // Content	38,772	4,212	34,560
12	Total. Add lines 1 through 11........	1,108,842		1,074,282	34,560
13	Compensation of officers, directors, trustees, etc.	0		0	0	0
14	Other employee salaries and wages......	103,550		0	0	103,550
15	Pension plans, employee benefits.......	13,083		0	0	13,083
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	1,623	0	561	1,062
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	12,609	3,000	6,609	3,000
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	81,543	0	24,000	57,543
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	4,561	2,890	0	0
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	64,705	0	64,705
20	Occupancy..............	18,141		0	18,141	0
21	Travel, conferences, and meetings.......	1,764		0	0	1,764
22	Printing and publications..........	157		0	0	157
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	14,832	0	-14,751	29,583
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	316,568		5,890	99,265	209,742
25	Contributions, gifts, grants paid.......	906,520				906,520
26	Total expenses and disbursements. Add lines 24 and 25	1,223,088		5,890	99,265	1,116,262
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-114,246
b	Net investment income (if negative, enter -0-)			1,068,392
c	Adjusted net income (if negative, enter -0-)...				0

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2023)

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	206,024	165,651	165,651
	2	Savings and temporary cash investments.........		286,236	286,236
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	0	List of Attached Documents: // Content 65,782	65,782
	b	Investments—corporate stock (attach schedule).......	7,252,289	List of Attached Documents: // Content 4,971,610	4,971,610
	c	Investments—corporate bonds (attach schedule).......	0	List of Attached Documents: // Content 1,870,914	1,870,914
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	2,204,242	List of Attached Documents: // Content 2,566,996	2,566,996
	14	Land, buildings, and equipment: basis 1,627,016
		Less: accumulated depreciation (attach schedule) 358,322	1,333,399	List of Attached Documents: // Content 1,268,694	1,268,694
	15	Other assets (describe )	List of Attached Documents: // Content 432	List of Attached Documents: // Content 15,799	List of Attached Documents: // Content 15,799
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	10,996,386	11,211,682	11,211,682
	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 )
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		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
		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	-276,001	-60,705
	29	Total net assets or fund balances (see instructions).....	10,996,386	11,211,682
	30	Total liabilities and net assets/fund balances (see instructions).	10,996,386	11,211,682

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

10,996,386

Enter amount from Part I, line 27a .....................

-114,246

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

329,542

Add lines 1, 2, and 3 ..........................

11,211,682

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

11,211,682

Form 990-PF (2023)

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
1 a	Publicly Traded Securities	D
b	Pass-Through Gains from Partnerships	P
c
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	7,139,010	6,261,008	878,002
b	17,957		17,957
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			878,002
b			17,957
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	895,959
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 ...................		3

Part V

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	14,851
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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	14,851
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	14,851
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	6,000
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	6,000
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.......		9	8,851
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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? ................

Yes

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 XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

Erin Cinelli Telephone no. right arrow

(207) 730-1154

Located at right arrow

PO Box 65YarmouthME ZIP+4 right arrow

04096

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2023, 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 right arrow

Form 990-PF (2023)

Page 5

Part VI-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

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? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

Yes

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)? ......................

1a(5)

(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.) ...............

1a(6)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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 2023? .............

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)):

At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2023?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2023 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 2023.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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 VII

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	Trustee 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee 1.00	0	0	0
Ellen L Sudow	Trustee 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee 1.00	0	0	0
Sarah Higdon-Sudow	Trustee 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee 1.00	0	0	0
William J Higdon-Sudow	President 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	President 1.00	0	0	0
Robert J Higdon	Treasurer 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Treasurer 1.00	0	0	0

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
Erin Cinelli	Executive Director 40.00	103,550	5,161	0
PO Box 65 Yarmouth,ME04096	Executive Director 40.00	103,550	5,161	0








Total number of other employees paid over $50,000...................				0

Form 990-PF (2023)

Page 7

Part VII

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............. right arrow

Part VIII-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.	118,788
2


3


4

Part VIII-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......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

8,463,582

Average of monthly cash balances.......................

846,040

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

9,309,622

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

9,309,622

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

139,644

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

9,169,978

Minimum investment return. Enter 5% (0.05) of line 5................

458,499

Part X

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.)

Minimum investment return from Part IX, line 6..................

458,499

Tax on investment income for 2022 from Part V, line 5.......

14,851

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

14,851

Distributable amount before adjustments. Subtract line 2c from line 1............

443,648

Recoveries of amounts treated as qualifying distributions................

100,000

Add lines 3 and 4............................

543,648

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

543,648

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

1,116,262

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

1,116,262

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7					543,648
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......				0
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2022:
a From 2018......	480,586
b From 2019......	541,653
c From 2020......	1,313,480
d From 2021......	868,065
e From 2022......	1,153,191
f Total of lines 3a through e ........		4,356,975
4Qualifying distributions for 2023 from Part
XI, line 4: $ 1,116,262
a Applied to 2022, 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 2023 distributable amount.....					543,648
e Remaining amount distributed out of corpus		572,614
5 Excess distributions carryover applied to 2023.		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		4,929,589
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 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........					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 2018 not applied on line 5 or line 7 (see instructions) ...		480,586
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		4,449,003
10 Analysis of line 9:
a Excess from 2019....	541,653
b Excess from 2020....	1,313,480
c Excess from 2021....	868,065
d Excess from 2022....	1,153,191
e Excess from 2023....	572,614

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-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 2023, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, 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 IX, 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 XIV

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 right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

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 (2023)

Page 11

Part XIV

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
American Civil Liberties Union Foundation 125 Broad Street 18th Floor New York,NY10004	N/A	PC	Program Support - LGBT Project	60,000
Area Interfaith Outreach Food and Energy Assistance PO Box 113 Rockland,ME04841	N/A	PC	Program Support - Knox County Weekend Meal Program	20,000
Bright Beginnings Inc 3418 4th Street SE Washington,DC20032	N/A	PC	General Operating Support	30,000
Centro por la Justicia 1416 East Commerce Street San Antonio,TX78205	N/A	PC	General Operating Support for TENT	20,000
Childhood Brain Tumor Foundation 20312 Watkins Meadow Drive Germantown,MD20876	N/A	PC	General Operating Support	10,000
Children's National Hospital 111 Michigan Avenue NW Washington,DC20010	N/A	PC	Capacity Building Support for Gender & Autism Program (Year 2 of 3)	76,520
Cystic Fibrosis Foundation 4550 Montgomery Avenue Suite 1100N Bethesda,MD20814	N/A	PC	Program Support - Compass Program	25,000
Greater Portland Immigrant Welcome Center 24 Preble Street 3rd Floor Portland,ME04101	N/A	PC	General Operating Support	15,000
Hand in Hand Mano en Mano PO Box 573 Milbridge,ME04658	N/A	PC	General Operating Support	15,000
Immigrant Legal Advocacy Project PO Box 17917 Portland,ME04112	N/A	PC	General Operating Support	50,000
IntegrateNYC NYU Metro Center 726 Broadway FL 5 New York,NY10003	N/A	PC	Program Support - Youth Justice Fair	20,000
Knox County Homeless Coalition PO Box 1696 Rockland,ME04841	N/A	PC	Program Support - The Landing Place Multi-Year (Year 2 of 5)	100,000
Maine Civil Liberties Union Foundation PO Box 7860 Portland,ME04112	N/A	PC	ACLU of Maine Program Support - Youth Justice Reform	50,000
Maine Initiatives 56 North Street Portland,ME04101	N/A	PC	Program Support - Immigrant-Led Organization Pooled Fund	20,000
National Latina Institute for Reproductive Justice 40 Exchange Place Suite 1300 New York,NY10005	N/A	PC	General Operating Support	10,000
New York City Gay and Lesbian Anti-Violence Project 116 Nassau Street 3rd Floor New York,NY10036	N/A	PC	General Operating Support	15,000
Open City Advocates 4202 Benning Road NE Suite 2 Washington,DC20019	N/A	PC	General Operating Support - Multi Year (Year 2 of 3)	60,000
OUT Maine PO Box 1723 Rockland,ME04841	N/A	PC	General Operating Support	25,000
ProsperityME PO Box 8013 Portland,ME04104	N/A	PC	General Operating Support	15,000
Southerners on New Ground 561 W Whitehall Street SW Atlanta,GA30310	N/A	PC	General Operating Support	10,000
SPARK Reproductive Justice NOW 1065 Ralph David Abernathy Boulevard Suite 200 Atlanta,GA30310	N/A	PC	General Operating Support	10,000
The Ali Forney Center 224 West 35th Street Suite 1500 NY,NY10001	N/A	PC	General Operating Support - Multi Year (Year 2 of 3)	100,000
The Lesbian Gay Bisexual and Transgender Community Center 208 West 13th Street New York,NY10011	N/A	PC	General Operating Support - Multi Year (Year 2 of 2)	50,000
The Opportunity Network 85 Broad Street 6th Floor New York,NY10004	N/A	PC	General Operating Support	35,000
Transgender Legal Defense and Education Fund 520 8th Avenue Suite 2204 New York,NY10018	N/A	PC	General Operating Support	10,000
Tree Street Youth 144 Howe Street Lewiston,ME04240	N/A	PC	General Operating Support	40,000
Trekkers 58 Park Street Suite 202 Rockland,ME04841	N/A	PC	Program Support - DEI training/coordination	15,000
Total ................................. 3a				906,520

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2023)

Page 12

Part XV-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	(e) Related or exempt function income (See instructions.)
aRental Income					34,560
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........
4 Dividends and interest from securities ....			14	174,111
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	895,959
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aPass-Through Investment Income			14	4,212
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		1,074,282	34,560

13Total. Add line 12, columns (b), (d), and (e)..................

1,108,842

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-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 (2023)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Accounting Expenses	12,609	3,000	6,609	3,000

- TIN:

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

TY 2023 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	Adjusted Net Income
Buildings	2016-03-15	360,000	88,910	SL	27.500000000000	13,091	13,091
Building Improvements - March	2016-03-15	459	114	SL	27.500000000000	17	17
Building Improvements - April	2016-04-15	22,523	5,495	SL	27.500000000000	819	819
Building Improvements - May	2016-05-15	16,509	3,976	SL	27.500000000000	600	600
Building Improvements - June	2016-06-15	2,216	528	SL	27.500000000000	81	81
Building Improvements - July	2016-07-15	618	144	SL	27.500000000000	22	22
Building Improvements - Aug	2016-08-15	12,102	2,805	SL	27.500000000000	440	440
Building Improvements - September	2016-09-15	4,103	938	SL	27.500000000000	149	149
Building Improvements - October	2016-10-15	18,202	4,109	SL	27.500000000000	662	662
Building Improvements - November	2016-11-15	7,724	1,721	SL	27.500000000000	281	281
Building Improvements - December	2016-12-15	20,713	4,550	SL	27.500000000000	753	753
Building Improvements - Jan	2017-01-15	15,812	3,426	SL	27.500000000000	575	575
Building Improvements - Feb	2017-02-15	18,860	4,030	SL	27.500000000000	686	686
Building Improvements - March	2017-03-15	25,035	5,271	SL	27.500000000000	910	910
Building Improvements - April	2017-04-15	23,088	4,794	SL	27.500000000000	840	840
Building Improvements - May	2017-05-15	19,064	3,899	SL	27.500000000000	693	693
Building Improvements - June	2017-06-15	2,843	572	SL	27.500000000000	103	103
Building Improvements - July	2017-07-15	1,237	246	SL	27.500000000000	45	45
Building Improvements - Aug	2017-08-15	10,449	2,042	SL	27.500000000000	380	380
Building Improvements - September	2017-09-15	21,410	4,121	SL	27.500000000000	779	779
Building Improvements - October	2017-10-15	7,490	1,417	SL	27.500000000000	272	272
Building Improvements - November	2017-11-15	154	30	SL	27.500000000000	6	6
Building Improvements - December	2017-12-15	8,152	1,493	SL	27.500000000000	296	296
Building Improvements - Jan	2018-01-15	11,411	2,058	SL	27.500000000000	415	415
Building Improvements - Feb	2018-02-15	7,060	1,252	SL	27.500000000000	257	257
Building Improvements - March	2018-03-15	28,350	4,940	SL	27.500000000000	1,031	1,031
Building Improvements - April	2018-04-15	13,181	2,256	SL	27.500000000000	479	479
Building Improvements - May	2018-05-15	6,249	1,050	SL	27.500000000000	227	227
Building Improvements - June	2018-06-15	5,753	949	SL	27.500000000000	209	209
Building Improvements - July	2018-07-15	3,508	570	SL	27.500000000000	128	128
Building Improvements - Aug	2018-08-15	2,130	338	SL	27.500000000000	77	77
Building Improvements - September	2018-09-15	2,404	374	SL	27.500000000000	87	87
Building Improvements - October	2018-10-15	4,927	753	SL	27.500000000000	179	179
Building Improvements - November	2018-11-15	3,024	454	SL	27.500000000000	110	110
Building Improvements - December	2018-12-15	5,636	828	SL	27.500000000000	205	205
Building Improvements - Jan	2019-01-15	1,040	150	SL	27.500000000000	38	38
Building Improvements - Feb	2019-02-15	2,888	407	SL	27.500000000000	105	105
Building Improvements - March	2019-03-15	18,373	2,533	SL	27.500000000000	668	668
Building Improvements - April	2019-04-15	21,447	2,892	SL	27.500000000000	780	780
Building Improvements - May	2019-05-15	74,058	9,762	SL	27.500000000000	2,693	2,693
Building Improvements - June	2019-06-15	42,690	5,497	SL	27.500000000000	1,552	1,552
Building Improvements - July	2019-07-15	68,254	8,584	SL	27.500000000000	2,482	2,482
Building Improvements - Aug	2019-08-15	166,512	20,436	SL	27.500000000000	6,055	6,055
Building Improvements - September	2019-09-15	107,275	12,841	SL	27.500000000000	3,901	3,901
Building Improvements - October	2019-10-15	142,128	16,581	SL	27.500000000000	5,168	5,168
Building Improvements - November	2019-11-15	94,634	10,753	SL	27.500000000000	3,441	3,441
Building Improvements - December	2019-12-15	51,928	5,743	SL	27.500000000000	1,888	1,888
Building Improvements	2020-01-17	6,058	642	SL	27.500000000000	220	220
Furniture	2020-01-16	4,794	2,797	SL	5.000000000000	959	959
Furniture	2020-01-16	6,974	4,069	SL	5.000000000000	1,395	1,395
Furniture	2020-01-17	254	149	SL	5.000000000000	51	51
Security System	2020-08-20	3,031	1,414	SL	5.000000000000	606	606
Buildings	2016-12-15	3,398	748	SL	27.500000000000	124	124
Equipment	2019-12-15	4,051	2,464	SL	5.000000000000	810	810
Equipment	2019-10-15	4,923	3,160	SL	5.000000000000	985	985
Land Improvements	2018-06-15	2,750	832	SL	15.000000000000	183	183
Land Improvements	2018-03-15	10,004	3,196	SL	15.000000000000	667	667
Land Improvements	2017-10-15	12,500	4,374	SL	15.000000000000	833	833
Equipment	2018-02-15	1,827	1,780	SL	5.000000000000	30	30
Equipment	2018-01-15	312	308	SL	5.000000000000	0	0
Equipment	2016-09-15	1,816	1,800	SL	5.000000000000	0	0
Equipment	2016-05-15	3,505	3,476	SL	5.000000000000	0	0
Equipment	2016-04-15	2,249	2,230	SL	5.000000000000	0	0
Equipment	2019-08-15	1,920	1,296	SL	5.000000000000	384	384
Building Improvements - 61 Park St AC	2021-06-08	18,547	1,067	SL	27.500000000000	674	674
Building Improvements - 63 Park St Meter	2021-06-28	4,251	232	SL	27.500000000000	155	155
Building Improvements - 61 Park St Windows	2022-08-22	4,924	60	SL	27.500000000000	179	179
Building Improvements - 63 Park St Windows	2022-08-22	4,146	50	SL	27.500000000000	151	151
Building Improvements - 63 Park St Air System	2022-01-13	15,937	580	SL	27.500000000000	580	580
Security System	2022-09-16	5,222	261	SL	5.000000000000	1,044	1,044

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Name of Bond	End of Year Book Value	End of Year Fair Market Value
150000 shs Capital Impact Partners CUSIP: 14020AD84	150,599	150,599
36000 shs Bank Monteal Medium CUSIP: 06367WHH9	35,874	35,874
36000 shs American Tower Corp CUSIP: 03027XAD2	35,954	35,954
36000 shs CVS Health Corp CUSIP: 126650DE7	35,322	35,322
36000 shs NEXTERA Energy CUSIP: 65339KBL3	35,658	35,658
36000 shs ABBVIE Inc. CUSIP: 00287YBZ1	35,168	35,168
36000 shs Comcast Corp CUSIP: 20030NCS8	35,507	35,507
57000 shs International BK for Recon&Dev CUSIP: 459058JL8	53,121	53,121
32000 shs Royal BK CUSIP: 780082AD5	31,729	31,729
36000 shs Apple Inc. CUSIP: 037833EB2	33,342	33,342
36000 shs State Str Corp CUSIP: 857477CB7	36,037	36,037
107000 shs International BK for Recon&Dev CUSIP: 459058JX2	98,617	98,617
70000 shs International BK for Recon&Dev CUSIP: 459058FT5	65,792	65,792
36000 shs Amgen Inc. CUSIP: 031162CT5	33,474	33,474
18000 shs Toronto Dominion Bank CUSIP: 89114TZT2	16,976	16,976
18000 shs Morgan Stanley CUSIP: 61761JZN2	17,473	17,473
93000 shs International BK for Recon&Dev CUSIP: 459058GE7	87,876	87,876
107000 shs Inter-American Development CUSIP: 4581X0DC9	103,009	103,009
36000 shs Bank New York Mellon Corp CUSIP: 06406RBL0	37,324	37,324
36000 shs PNC Finl Svcs Group Inc. CUSIP: 693475BK0	36,418	36,418
17000 shs Truist FINL Corp CUSIP: 89788MAL6	16,748	16,748
36000 shs American Express Co CUSIP: 025816CW7	35,632	35,632
107000 shs Inter-American Dev BK CUSIP: 4581X0EF1	104,403	104,403
86000 shs International BK for Recon&Dev CUSIP: 459058JG9	69,550	69,550
86000 shs International BK for Recon&Dev CUSIP: 459058JR5	71,586	71,586
36000 shs Salesforce Inc CUSIP: 79466LAJ3	30,748	30,748
60000 shs International BK for Recon&Dev CUSIP: 459058KA0	50,514	50,514
29000 shs International BK for Recon&Dev CUSIP: 45906M3D1	26,302	26,302
85000 shs Inter-American Dev BK CUSIP: 4581X0EL8	87,856	87,856
38420.491 shs CCM Community Impact Bond Fund	362,305	362,305

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Name of Stock	End of Year Book Value	End of Year Fair Market Value
American Funds Capital World Growth and Income	521,637	521,637
American Funds Fundamental Investors	1,094,470	1,094,470
164 shs DB	2,222	2,222
7 shs AON	2,037	2,037
47 shs Accenture PLC	16,493	16,493
112 shs JCI	6,456	6,456
93 shs MDT	7,661	7,661
2 shs NVT	118	118
29 shs STX	2,476	2,476
31 shs BG	3,129	3,129
265 shs UBS	8,189	8,189
23 shs TEL	3,232	3,232
11 shs ASML	8,326	8,326
348 shs CNHI	4,239	4,239
40 shs LYB	3,803	3,803
296 shs STLA	6,903	6,903
89 shs ABBNY	3,943	3,943
218 shs AAGIY	7,559	7,559
212 shs ABT	23,335	23,335
99 shs ABBV	15,342	15,342
29 shs ANF	2,558	2,558
24 shs ADBE	14,318	14,318
393 shs AEG	2,264	2,264
6 shs ATEYY	203	203
44 shs ACM	4,067	4,067
450 shs ANYYY	8,217	8,217
103 shs AMD	15,183	15,183
70 shs AEM	3,840	3,840
22 shs ABNB	2,995	2,995
46 shs AJINY	1,765	1,765
53 shs AKAM	6,273	6,273
70 shs BABA	5,426	5,426
40 shs ALIZY	1,068	1,068
432 shs GOOGL	60,346	60,346
96 shs AMADY	6,920	6,920
120 shs AMAL	3,233	3,233
358 shs AMZN	54,395	54,395
50 shs AXP	9,367	9,367
5 shs AWK	660	660
13 shs COR	2,670	2,670
27 shs AMGN	7,777	7,777
140 shs AMRX	850	850
348 shs ANGPY	3,028	3,028
287 shs ANZGY	5,060	5,060
584 shs AAPL	112,438	112,438
64 shs AMAT	10,372	10,372
31 shs ARMK	871	871
78 shs ADM	5,633	5,633
12 shs ANET	2,826	2,826
100 shs ARZGY	1,057	1,057
112 shs ASB	2,396	2,396
114 shs AZN	7,678	7,678
4 shs ATKR	640	640
111 shs ATLKY	1,910	1,910
13 shs ADSK	3,165	3,165
34 shs ADP	7,921	7,921
22 shs AVY	4,448	4,448
8 shs AVNT	333	333
11 shs AXON	2,842	2,842
82 shs BNPQY	2,849	2,849
166 shs BASC	3,235	3,235
287 shs BAC	9,663	9,663
143 shs BMO	14,148	14,148
206 shs BK	10,722	10,722
446 shs BNS	21,716	21,716
123 shs BMWYY	4,578	4,578
16 shs BDX	3,901	3,901
40 shs BBY	3,131	3,131
72 shs BILI	876	876
5 shs BIIB	1,294	1,294
6 shs BX	786	786
32 shs HRB	1,548	1,548
32 shs BDNNY	2,002	2,002
85 shs BSX	4,931	4,931
132 shs BXBLY	2,431	2,431
130 shs BMY	6,670	6,670
13 shs BR	2,675	2,675
9 shs AVGO	10,046	10,046
33 shs BFB	1,884	1,884
75 shs CBRE	6,982	6,982
35 shs CI	10,481	10,481
13 shs CME	2,738	2,738
23 shs CNO	642	642
43 shs CVS	3,395	3,395
15 shs CDNS	4,086	4,086
44 shs CAL	1,352	1,352
25 shs CGEMY	1,046	1,046
48 shs CAH	4,828	4,828
130 shs CARR	7,469	7,469
56 shs CLLNY	1,100	1,100
14 shs CNC	1,039	1,039
68 shs CIHKY	1,181	1,181
1 shs CMG	2,287	2,287
139 shs C	7,150	7,150
29 shs CLX	4,135	4,135
341 shs KO	20,095	20,095
66 shs CTSH	4,985	4,985
175 shs CL	13,949	13,949
180 shs CMWAY	13,714	13,714
137 shs ELPC	1,162	1,162
34 shs ELPC	268	268
181 shs CMPGY	5,034	5,034
6 shs COO	2,271	2,271
638 shs DNBBY	13,577	13,577
154 shs DWAHY	4,643	4,643
59 shs DHR	13,649	13,649
7 shs DRI	1,150	1,150
9 shs DEO	3,599	3,599
59 shs DELL	4,514	4,514
85 shs DEO	12,381	12,381
78 shs DIS	7,043	7,043
59 shs RDY	4,105	4,105
35 shs DASH	3,461	3,461
24 shs DSDVY	2,108	2,108
37 shs DD	2,846	2,846
157 shs XNGSY	4,619	4,619
116 shs EBAY	5,060	5,060
82 shs ECL	16,265	16,265
110 shs EIX	7,864	7,864
17 shs EA	2,326	2,326
11 shs EMR	1,071	1,071
87 shs ES	5,370	5,370
9 shs EXPE	1,366	1,366
180 shs FMC	11,349	11,349
3 shs FDS	1,431	1,431
190 shs FRCOY	4,680	4,680
23 shs FIS	1,382	1,382
39 shs FI	5,181	5,181
141 shs FSUGY	5,533	5,533
152 shs FSNUY	1,174	1,174
88 shs FUJIY	5,257	5,257
145 shs FJTSY	4,354	4,354
86 shs GDS	784	784
5 shs AJG	1,124	1,124
32 shs GCI	74	74
116 shs GPS	2,426	2,426
10 shs IT	4,511	4,511
56 shs GIS	3,648	3,648
61 shs GM	2,191	2,191
92 shs GILD	7,453	7,453
26 shs GSK	964	964
10 shs GPN	1,270	1,270
12 shs GDDY	1,274	1,274
4 shs GSK	1,543	1,543
10 shs GWW	8,287	8,287
6 shs ASR	1,766	1,766
75 shs HSBC	3,041	3,041
240 shs HPQ	7,222	7,222
9 shs THG	1,093	1,093
198 shs HIG	15,915	15,915
29 shs HAS	1,481	1,481
216 shs HENKY	3,899	3,899
10 shs HESAY	2,126	2,126
26 shs HSY	4,847	4,847
135 shs HPE	2,292	2,292
7 shs HLT	1,275	1,275
87 shs HTHIY	12,578	12,578
9 shs HD	3,119	3,119
154 shs HWM	8,334	8,334
515 shs HBM	2,843	2,843
21 shs HURN	2,159	2,159
53 shs ITW	13,883	13,883
288 shs IDCBY	2,799	2,799
27 shs IFNNY	1,130	1,130
497 shs INFY	9,135	9,135
16 shs IR	1,237	1,237
10 shs NSIT	1,772	1,772
44 shs IOSP	5,423	5,423
275 shs INTC	13,819	13,819
71 shs IFF	5,749	5,749
54 shs IPG	1,763	1,763
16 shs INTU	10,000	10,000
129 shs JD	3,727	3,727
219 shs JDJ	34,326	34,326
25 shs ZD	1,680	1,680
38 shs JNPR	1,120	1,120
177 shs KB	7,322	7,322
58 shs BEKE	940	940
79 shs KELYA	1,708	1,708
161 shs KDP	5,365	5,365
7 shs KEYS	1,114	1,114
69 shs ADRNY	1,980	1,980
113 shs PHG	2,636	2,636
181 shs KR	8,274	8,274
20 shs LRLCY	1,988	1,988
9 shs LPLA	2,049	2,049
20 shs LVMUY	3,249	3,249
12 shs LRCX	9,399	9,399
9 shs EL	1,316	1,316
181 shs LNVGY	5,063	5,063
42 shs LLY	24,483	24,483
68 shs LNC	1,834	1,834
23 shs LOW	5,119	5,119
37 shs LYFT	555	555
25 shs MAN	1,987	1,987
35 shs MMC	6,631	6,631
55 shs MAN	23,458	23,458
27 shs MCD	8,006	8,006
16 shs MCK	7,408	7,408
129 shs MRK	14,064	14,064
101 shs MET	6,679	6,679
306 shs MSFT	115,068	115,068
46 shs MU	3,926	3,926
74 shs MITEY	1,012	1,012
56 shs TAP	3,428	3,428
133 shs MDLZ	9,633	9,633
37 shs MCO	14,451	14,451
210 shs MOS	7,503	7,503
50 shs MURGY	2,103	2,103
64 shs NDAW	3,721	3,721
45 shs NPSNY	1,520	1,520
53 shs NGG	3,603	3,603
55 shs NSRGY	6,360	6,360
37 shs NTAP	3,262	3,262
8 shs NFLX	3,895	3,895
41 shs NTES	3,820	3,820
127 shs NWL	1,102	1,102
94 shs NEM	3,891	3,891
10 shs NKE	1,086	1,086
309 shs NTTYY	9,414	9,414
1690 shs NOK	5,780	5,780
1929 shs NMR	8,700	8,700
646 shs NHYDY	4,315	4,315
22 shs TNTRS	1,856	1,856
241 shs GEN	5,500	5,500
164 shs NVS	16,559	16,559
118 shs NVO	12,207	12,207
21 shs NVZMY	1,153	1,153
100 shs NVDA	49,522	49,522
122 shs OMC	10,554	10,554
55 shs ORCL	5,799	5,799
787 shs ORKLY	6,123	6,123
75 shs DNNGY	1,382	1,382
60 shs PCG	1,082	1,082
24 shs PNC	3,716	3,716
64 shs BKRKY	1,172	1,172
183 shs PPERY	2,879	2,879
7 shs PTC	1,225	1,225
317 shs PCRFY	3,119	3,119
55 shs PYPL	3,378	3,378
261 shs PSO	3,208	3,208
110 shs PEP	18,682	18,682
299 shs PFE	8,608	8,608
37 shs PINS	1,370	1,370
53 shs PG	7,767	7,767
205 shs PROSY	1,220	1,220
35 shs PRU	3,630	3,630
468 shs PUBGY	10,850	10,850
146 shs QBIEY	1,461	1,461
77 shs QCOM	11,137	11,137
150 shs RBGLY	2,061	2,061
6 shs RGA	971	971
96 shs RELX	3,807	3,807
398 shs RNECY	3,558	3,558
70 shs QSR	5,469	5,469
112 shs RY	11,327	11,327
40 shs SPGI	17,621	17,621
56 shs CRM	14,736	14,736
1 shs SDZNY	32	32
164 shs SNY	8,156	8,156
430 shs SBGSY	17,299	17,299
16 shs SCHW	1,101	1,101
173 shs SKHSY	3,839	3,839
78 shs ASAI	1,078	1,078
7 shs NOW	4,945	4,945
158 shs SVNDY	3,135	3,135
19 shs SHW	5,926	5,926
162 shs SHG	4,986	4,986
40 shs SHOP	3,116	3,116
595 shs SCGLY	3,195	3,195
94 shs SFTBY	2,070	2,070
121 shs SONY	11,457	11,457
129 shs SWX	8,172	8,172
18 shs SWK	1,766	1,766
76 shs STN	6,094	6,094
112 shs SBUX	10,753	10,753
93 shs STT	7,204	7,204
166 shs SCS	2,244	2,244
36 shs STM	1,805	1,805
920 shs SMFG	8,906	8,906
316 shs SMMYY	2,307	2,307
178 shs SLF	9,231	9,231
72 shs RUN	1,413	1,413
128 shs SWRAY	1,076	1,076
296 shs SSREY	8,329	8,329
42 shs SSMXY	1,166	1,166
70 shs TJX	6,567	6,567
16 shs TMUS	2,565	2,565
184 shs TSM	19,136	19,136
102 shs TAK	1,456	1,456
35 shs TGT	4,985	4,985
19 shs TTNDY	1,134	1,134
189 shs TCEHY	7,142	7,142
185 shs TME	1,667	1,667
23 shs TDC	1,001	1,001
130 shs TSCDY	1,451	1,451
100 shs TSLA	24,848	24,848
258 shs TEVA	2,694	2,694
9 shs TMO	4,777	4,777
126 shs TRI	18,424	18,424
62 shs QFIN	981	981
182 shs TGOPY	2,830	2,830
239 shs TIMB	4,414	4,414
100 shs TKOMY	2,492	2,492
72 shs TOELY	6,396	6,396
41 shs TDC	2,649	2,649
45 shs TM	8,252	8,252
18 shs TRU	1,237	1,237
6 shs TRV	1,143	1,143
198 shs TSRYY	1,445	1,445
90 shs TCOM	3,241	3,241
274 shs TKC	1,318	1,318
41 shs USB	1,774	1,774
73 shs UBER	4,495	4,495
168 shs UMICY	1,154	1,154
212 shs UNCRY	2,887	2,887
160 shs UL	7,757	7,757
386 shs UMC	3,266	3,266
9 shs URI	5,161	5,161
31 shs UNH	16,321	16,321
72 shs UNM	3,256	3,256
88 shs UPWK	1,309	1,309
68 shs VFC	1,278	1,278
330 shs VALE	5,234	5,234
1 shs VLTO	82	82
328 shs VZ	12,366	12,366
36 shs VRSK	8,599	8,599
5 shs VRTX	2,034	2,034
1 shs VRT	48	48
270 shs VWDRY	2,832	2,832
79 shs VIPS	1,403	1,403
96 shs V	24,994	24,994
80 shs WPP	3,806	3,806
62 shs WBA	1,619	1,619
62 shs WFC	3,052	3,052
53 shs WDC	2,776	2,776
47 shs WPM	2,319	2,319
7 shs WSM	1,412	1,412
2315 shs WIT	12,895	12,895
154 shs WFC	4,654	4,654
59 shs XPEV	861	861
26 shs YELP	1,231	1,231
48 shs YUM	6,272	6,272
785 shs BBD	2,748	2,748
204 shs CIB	6,277	6,277
31 shs Accenture PLC	10,878	10,878
50 shs ETN	12,041	12,041
49 shs FERG	9,460	9,460
27 shs LIN	11,089	11,089
93 shs MDT	7,661	7,661
113 shs APTV	10,138	10,138
42 shs TTNDY	10,244	10,244
18 shs ASML	13,625	13,625
61 shs NXPI	14,010	14,010
251 shs AFL	20,708	20,708
25 shs ADBE	14,915	14,915
416 shs GOOGL	58,111	58,111
107 shs AWK	14,123	14,123
23 shs ANSS	8,346	8,346
38 shs ELC	17,919	17,919
311 shs AAPL	59,877	59,877
233 shs AZN	15,693	15,693
158 shs AGR	5,121	5,121
147 shs BALL	8,455	8,455
356 shs BAC	11,987	11,987
113 shs BFAM	10,649	10,649
4 shs CMG	9,148	9,148
23 shs COST	15,182	15,182
14 shs DECK	9,358	9,358
69 shs ECL	13,686	13,686
36 shs ETSY	2,918	2,918
61 shs FSLR	10,509	10,509
90 shs HXL	6,638	6,638
101 shs HOLX	7,216	7,216
40 shs HD	13,862	13,862
62 shs JBHT	12,384	12,384
53 shs IPGP	5,753	5,753
191 shs INTC	9,598	9,598
59 shs IFF	4,777	4,777
51 shs IQV	11,800	11,800
38 shs JLL	7,177	7,177
57 shs LPLA	12,974	12,974
95 shs LW	10,269	10,269
29 shs LULU	14,827	14,827
74 shs MA	31,562	31,562
144 shs MKC	9,852	9,852
185 shs MSFT	69,567	69,567
12 shs NFLX	5,843	5,843
115 shs NKE	12,486	12,486
124 shs NVO	12,828	12,828
38 shs NVDA	18,818	18,818
84 shs ORA	6,366	6,366
69 shs PNC	10,685	10,685
46 shs PANW	13,564	13,564
18 shs PAYC	3,721	3,721
115 shs PYPL	7,062	7,062
51 shs PG	7,474	7,474
56 shs PWR	12,085	12,085
62 shs DGX	8,549	8,549
24 shs NOW	16,956	16,956
80 shs SBUX	7,681	7,681
28 shs SYK	8,385	8,385
246 shs TJX	23,077	23,077
98 shs TSM	10,192	10,192
104 shs TGT	14,812	14,812
54 shs TTEK	9,014	9,014
24 shs TMO	12,739	12,739
34 shs TSCO	7,311	7,311
128 shs TRV	24,383	24,383
259 shs UL	12,556	12,556
47 shs UPS	7,390	7,390
31 shs VMI	7,239	7,239
85 shs WAB	10,787	10,787
18 shs WST	6,338	6,338
84 shs WOLF	3,655	3,655
44 shs ALC	3,437	3,437
101 shs AAGIY	3,502	3,502
95 shs AIQUY	3,700	3,700
39 shs BABA	3,023	3,023
10 shs ASHTY	2,843	2,843
310 shs ASAZY	4,458	4,458
107 shs AZN	7,206	7,206
380 shs ATLCY	5,673	5,673
169 shs AXAHY	5,524	5,524
70 shs BYDDY	3,869	3,869
235 shs BTDPY	3,379	3,379
38 shs CSLLY	3,692	3,692
145 shs CLLNY	2,848	2,848
87 shs COIHY	2,895	2,895
239 shs DNBBY	5,086	5,086
257 shs DKILY	4,156	4,156
184 shs MBGYY	3,172	3,172
55 shs DASTY	2,696	2,696
381 shs DTEGY	9,194	9,194
289 shs HLPPY	2,011	2,011
33 shs HVRRY	3,942	3,942
129 shs HENKY	2,328	2,328
41 shs HOCPY	5,105	5,105
241 shs IDEXY	5,275	5,275
96 shs IFNNY	4,018	4,018
496 shs ING	7,450	7,450
34 shs KRYAY	2,975	2,975
169 shs ADRNY	4,850	4,850
66 shs LRLCY	6,561	6,561
46 shs MQBKY	5,745	5,745
556 shs MUFG	4,787	4,787
289 shs MRAAY	3,050	3,050
53 shs NVS	5,351	5,351
58 shs NVO	6,000	6,000
59 shs IX	5,510	5,510
380 shs OVCHY	7,452	7,452
175 shs BKRKY	3,206	3,206
390 shs PROSY	2,321	2,321
244 shs PRYMY	5,558	5,558
35 shs RELX	1,388	1,388
154 shs RXEEY	4,214	4,214
178 shs RHHBY	6,449	6,449
340 shs SSEZY	8,167	8,167
47 shs SGPYY	2,819	2,819
205 shs SAXPY	4,477	4,477
35 shs SAP	5,411	5,411
202 shs SBGSY	8,126	8,126
157 shs SGAPY	2,934	2,934
58 shs SONY	5,492	5,492
62 shs TTDKY	2,934	2,934
24 shs TSM	2,496	2,496
145 shs UL	7,030	7,030
568 shs VWDRY	5,958	5,958
158 shs VLVLY	4,099	4,099

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

US Government Securities - End of Year Book Value:

US Government Securities - End of Year Fair Market Value:

State & Local Government Securities - End of Year Book Value:

65,782

State & Local Government Securities - End of Year Fair Market Value:

65,782

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
Note Receivable-Coastal Enterprise-PRI	FMV	144,051	144,051
Card Bank-Stock-PRI	FMV	224,452	224,452
Terra Alpha Fund	FMV	1,807,697	1,807,697
Note Receivable-Genesis-PRI	FMV	119,906	119,906
12422 shs Tidal ETF TR Adasina Social	FMV	211,670	211,670
17 shs AMT	FMV	3,670	3,670
54 shs AVB	FMV	10,110	10,110
83 shs IRM	FMV	5,808	5,808
50 shs KIM	FMV	1,066	1,066
25 shs PLD	FMV	3,333	3,333
12 shs VTR	FMV	598	598
43 shs AVB	FMV	8,050	8,050
16 shs EQIX	FMV	12,886	12,886
54 shs SBAC	FMV	13,699	13,699

- TIN:

TY 2023 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	1,627,016	358,322	1,268,694	1,268,694

- TIN:

TY 2023 LegalFeesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Legal Fees	1,623	0	561	1,062

- TIN:

TY 2023 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
Accrued Interest	0	15,367	15,367

- TIN:

TY 2023 OtherExpensesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Revenue and Expenses per Books	Adjusted Net Income	Disbursements for Charitable Purposes
Office Expenses	4,599	483	4,116
Bank Fees	45	0	45
Computer Expenses	4,674	0	4,674
Insurance	5,514	4,289	1,225
Allocated to Charitable Purposes	0	-19,523	19,523

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
Rental Income	34,560		34,560
Pass-Through Investment Income	4,212	4,212	0

- TIN:

TY 2023 OtherIncreasesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Amount
Net Unrealized Gains on Investments	329,542

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Adjusted Net Income	Disbursements for Charitable Purposes
Consulting Fees	0	0	0
Property Caretaker	24,000	24,000	0
Advisory Fees	56,034	0	56,034
Payroll Processing Fess	1,509	0	1,509

- TIN:

TY 2023 TaxesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Foreign Taxes	2,890	2,890	0	0
Excise Taxes	1,671	0	0	0