Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
The Moca Foundation
 
Number and street (or P.O. box number if mail is not delivered to street address)7500 Monterey Street
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Gilroy, CA95020
A Employer identification number

94-3356929
B Telephone number (see instructions)

(408) 981-2885
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$24,943,950J Accounting method:
Modified Cash
(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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 6,123 6,123  
4 Dividends and interest from securities... 715,964 715,964  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 440,630
b Gross sales price for all assets on line 6a 3,713,754
7 Capital gain net income (from Part IV, line 2)... 440,630
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).......      
12 Total. Add lines 1 through 11........ 1,162,717 1,162,717  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 68,571     68,571
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,380     3,380
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
65,710 65,710    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,000      
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 744     744
21 Travel, conferences, and meetings....... 26,808     26,808
22 Printing and publications.......... 97     97
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
26,550 3,269   23,281
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 194,860 68,979   122,881
25 Contributions, gifts, grants paid....... 1,259,522 1,259,522
26 Total expenses and disbursements. Add lines 24 and 25 1,454,382 68,979   1,382,403
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -291,665
b Net investment income (if negative, enter -0-) 1,093,738
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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.............      
2 Savings and temporary cash investments......... 821,157 774,493 774,493
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions)..... 1,952 Click to see attachment
List of Attached Documents:
// Content
2,205 		2,205
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........   932 932
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 10,095,906 Click to see attachment
List of Attached Documents:
// Content
10,705,741 		10,705,741
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 11,602,528 Click to see attachment
List of Attached Documents:
// Content
13,416,308 		13,416,308
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
41,817 		Click to see attachment
List of Attached Documents:
// Content
44,271 		Click to see attachment
List of Attached Documents:
// Content
44,271
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 22,563,360 24,943,950 24,943,950
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 right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 12,826,124 15,206,714
25 Net assets with donor restrictions............ 9,737,236 9,737,236
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 22,563,360 24,943,950
30 Total liabilities and net assets/fund balances (see instructions). 22,563,360 24,943,950
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
22,563,360
2
Enter amount from Part I, line 27a .....................
2
-291,665
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
2,679,025
4
Add lines 1, 2, and 3 ..........................
4
24,950,720
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
6,770
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
24,943,950
Form 990-PF (2024)
Form 990-PF (2024)
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 Sales of Publicly Traded Securities P 2000-01-01 2024-12-31
b
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 3,713,754   3,273,124 440,630
b
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       440,630
b
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 2 440,630
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
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 right arrow 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) 1 15,203
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  
3 Add lines 1 and 2........................... 3 15,203
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 15,203
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 16,513
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 16,513
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 1,310
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow1,310 Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-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. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowCA
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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
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
Yes
 
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowMay van Scherrenburg Telephone no.right arrow (408) 981-2885

Located atright arrow7500 Monterey StreetGilroyCA ZIP+4right arrow95020
15
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
15
 
16 At any time during calendar year 2024, 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 (2024)
Form 990-PF (2024)
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
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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(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)
Yes
 
(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)
 
No
(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)
 
No
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
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2024? .............
1d
 
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(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)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(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)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
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? .........................
8
 
No
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
Mary L BiancoClick to see attachment
List of Attached Documents:
// Content
Trustee/Pres
12.00 		40,000    
7500 Monterey Street
Gilroy,CA95020
Alexandra Morgan Trustee
6.00 		0    
7500 Monterey Street
Gilroy,CA95020
Marc Vogl Trustee
2.00 		0    
7500 Monterey Street
Gilroy,CA95020
Carol Duffield Trustee/Tres
2.00 		0    
7500 Monterey Street
Gilroy,CA95020
Claudia Looney Trustee
6.00 		0    
7500 Monterey Street
Gilroy,CA95020
May van Scherrenburg Secretary
8.00 		24,531 4,040  
7500 Monterey Street
Gilroy,CA95020
James Brescia Trustee
6.00 		0    
7500 Monterey Street
Gilroy,CA95020
Rob Fletcher Trustee
8.00 		0    
7500 Monterey Street
Gilroy,CA95020
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...................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
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
CC LLC Investment Advice 65,710
30262 Crown Valley Pkwy Ste B-116
Laguna Niguel,CA92677
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  
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 (2024)
Form 990-PF (2024)
Page 8
Part IX
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
23,682,199
b
Average of monthly cash balances.......................
1b
757,483
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
24,439,682
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
 
3
Subtract line 2 from line 1d.........................
3
24,439,682
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
366,595
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
24,073,087
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,203,654
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.)
1
Minimum investment return from Part IX, line 6..................
1
1,203,654
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
15,203
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
15,203
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,188,451
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
1,188,451
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
1,188,451
Part XI
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
1,382,403
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
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 XII, line 4. .......
4
1,382,403
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 1,188,451
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020...... 782,216
c From 2021...... 951,225
d From 2022...... 514,228
e From 2023...... 1,071,904
f Total of lines 3a through e ........ 3,319,573
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 1,382,403
a Applied to 2023, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 1,188,451
e Remaining amount distributed out of corpus 193,952
5 Excess distributions carryover applied to 2024.    
(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 3,513,525
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
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...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		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) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		3,513,525
10 Analysis of line 9:
a Excess from 2020.... 782,216
b Excess from 2021.... 951,225
c Excess from 2022.... 514,228
d Excess from 2023.... 1,071,904
e Excess from 2024.... 193,952
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
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).)
Mary L Bianco
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 (2024)
Form 990-PF (2024)
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)
aPaid during the year
Jewish Family Children's Svc


1710 Scott Street
San Francisco,CA94115 		N/A PC Staff Development & Training 37,100
Community Music Center


544 Capp Street
San Francisco,CA94110 		N/A PC Staff Development & Piano Scholarships 35,000
Schwab Charitable Fund


211 Main Street
San Francisco,CA94105 		N/A PC Discretionary Grants 849,922
Childrens Hospital Los Angeles


4650 Sunset Blvd
Los Angeles,CA90027 		N/A PC Eating Disorders Program and Vision Center 55,000
San Luis Obispo County Office of Ed


3350 Education Drive
San Luis Obispo,CA93405 		N/A GOV Scholarships & Raising a Reader 100,000
Kara


457 Kingsley Avenue
Palo Alto,CA94301 		N/A PC New Finance and Operations Staff Position 57,500
Girls Incorporated of Orange County


1801 E Edinger Avenue Suite 255A
Santa Ana,CA92705 		N/A PC Eureka! School Year Program 100,000
Hospice of San Luis Obispo County


1304 Pacific Street
San Luis Obispo,CA93401 		N/A PC Electronic Health Records Software and Counselor Stipends 25,000
Total .................................right arrow 3a 1,259,522
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2024)
Form 990-PF (2024)
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
a
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 6,123  
4 Dividends and interest from securities ....     14 715,964  
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 ............ 		    18 440,630  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,162,717  
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,162,717
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
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.
right arrow right arrow
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 Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID: 24020490
Software Version: 2024v5.0


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Tax Preparation 3,380 0 0 3,380

TY 2024 CompensationExplanation
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Person Name Explanation
Mary L Bianco The President, who is a disqualified person under Treasury Regulation Section 53.4941(d)-2(d)(3)in relation to the Foundation, was compensated $40,000 as Executive Director of the Foundation. Compensation to a disqualified person for services which are necessary to carry out the exempt purpose of the Foundation if not excessive is not self dealing under Regulation 53.4941(d)-3(c).

TY 2024 InvestmentsCorpStockSchedule
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Name of Stock End of Year Book Value End of Year Fair Market Value
Abbott Laboratories, 941 Sh 106,437 106,437
Johnson & Johnson, 992 Sh 143,463 143,463
Cisco Systems Inc, 2,215 Sh 131,128 131,128
Microsoft Corp, 660 Sh 278,190 278,190
Oracle Corporation, 1,582 Sh 263,624 263,624
Thermo Fisher Scientific, 105 Sh 54,624 54,624
Accenture PLC, 442 Sh 155,491 155,491
Lockhead Martin Corp, 313 Sh 152,099 152,099
Nestle SA, 753 Sh 61,008 61,008
Omnicom Group Inc, 937 Sh 80,619 80,619
Parker-Hannifin Corp, 432 Sh 274,765 274,765
Texas Instruments, 797 Sh 149,445 149,445
Ansys Inc, 306 Sh 103,223 103,223
Ball Corp, 1,970 Sh 108,606 108,606
Danaher Corp, 464 Sh 106,511 106,511
Diageo PLC, 1,584 Sh 201,374 201,374
Fiserv Inc, 1,750 Sh 359,485 359,485
Markel Corp, 101 Sh 174,349 174,349
O Reilly Automotive, 33 Sh 39,131 39,131
Ross Stores Inc, 1,838 Sh 278,034 278,034
Sherwin Williams Company, 798 Sh 271,264 271,264
Teleflex Inc, 581 Sh 103,406 103,406
U S Bancorp, 4,701 Sh 224,849 224,849
Visa Inc, 1,203 Sh 380,196 380,196
White Mountains Insurance, 343 Sh 667,156 667,156
Steris PLC, 817 Sh 167,943 167,943
Motorola Solutions, 698 Sh 322,637 322,637
Watsco, Inc, 177 Sh 83,879 83,879
Mastercard Inc, 451 Sh 237,483 237,483
TJX Companies Inc, 4,120 Sh 497,737 497,737
Verisk Analytics Inc, 585 Sh 161,127 161,127
Alphabet Inc, 2,260 Sh 430,394 430,394
Kinder Morgan Inc, 4,110 Sh 112,614 112,614
Procter & Gamble Co, 1,047 Sh 175,530 175,530
Wal-Mart Stores, 2,649 Sh 239,337 239,337
Cooper Companies, 1,868 Sh 171,725 171,725
Berkshire Hathaway, 2,239 Sh 1,014,894 1,014,894
Ametek Inc, 1,036 Sh 186,749 186,749
CDW Corp, 814 Sh 141,669 141,669
Home Depot Inc, 361 Sh 140,425 140,425
Allstate Corp, 800 Sh 154,232 154,232
Apple Inc, 638 Sh 159,768 159,768
Arch Capital, 700 Sh 64,645 64,645
Autozone Inc, 50 Sh 160,100 160,100
Deckers Outdoor Corp, 300 Sh 60,927 60,927
Dell Technologies Inc, 500 Sh 57,620 57,620
Expeditors Intl Wash, 1,300 Sh 144,001 144,001
Interpublic Group, 2,000 Sh 56,040 56,040
Jabil Inc, 300 Sh 43,170 43,170
Kroger Co, 1,200 Sh 73,380 73,380
Louisiana Pacific Co, 1,000 Sh 103,550 103,550
Mastec Inc, 175 Sh 23,825 23,825
McKesson Corp, 100 Sh 56,991 56,991
Mondelez Intl, 750 Sh 44,798 44,798
Netapp Inc, 250 Sh 29,020 29,020
Northrop Grumman Corp, 250 Sh 117,323 117,323
Old Republic Intl, 2,500 Sh 90,475 90,475
Williams Sonoma, 250 Sh 46,295 46,295
RTX Corp, 1,591 Sh 184,111 184,111
Veralto Corp, 154 Sh 15,685 15,685
Eli Lilly and Co, 87 Sh 67,165 67,165

TY 2024 InvestmentsOtherSchedule2
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
Omega Healthcare Invs Inc, 23,538 Sh FMV 890,913 890,913
Gladstone Coml Corp, 68,908 Sh FMV 1,119,066 1,119,066
One Liberty PPTYS Inc, 25,307 Sh FMV 689,363 689,363
Stag Industrial Inc, 18,415 Sh FMV 622,795 622,795
Vanguard Small Cap ETF, 2,976 Sh FMV 715,073 715,073
Vanguard Total Stock, 2,151 Sh FMV 623,381 623,381
EPR Properties, 18,421 Sh FMV 815,682 815,682
Iron Mountain, 6,250 Sh FMV 656,938 656,938
Getty Realty Corp, 33,480 Sh FMV 1,008,752 1,008,752
Terreno Realty Corp, 13,100 Sh FMV 774,734 774,734
LXP Industrial Trust, 117,500 Sh FMV 954,100 954,100
Clearway Energy Inc, 43,000 Sh FMV 1,051,350 1,051,350
iShares Russell 3000, 2,054 Sh FMV 686,550 686,550
SPDR S&P 500 ETF, 1,689 Sh FMV 989,889 989,889
Vanguard Large Cap, 2,187 Sh FMV 589,834 589,834
Vanguard Mid Cap Val, 3,379 Sh FMV 546,621 546,621
Vanguard Small Cap Val, 381 Sh FMV 75,507 75,507
Vanguard Value ETF, 200 Sh FMV 33,860 33,860
NNN REIT Inc, 14,000 Sh FMV 571,900 571,900

TY 2024 OtherAssetsSchedule
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
Accrued Income 41,817 44,271 44,271


TY 2024 OtherExpensesSchedule
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Bank Fees 3,203 3,203    
Computer Expense 900     900
Dues & Subscriptions 380     380
Filing Fees 95     95
Grantee Sponsorships 19,365     19,365
Insurance 1,225     1,225
Office Equipment 108     108
Office Supplies 360     360
Other Investment Fees 66 66    
Postage & Delivery 6     6
Telephone 842     842


TY 2024 OtherProfessionalFeesSchedule
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Investment Managment Fees 65,710 65,710 0 0


TY 2024 OtherReceivablesOfficersSch
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Travel Advance to Officers:  


Item No. 1
Borrower's Name Mary Bianco
Borrower's Title President
Original Amount of Loan  
Balance Due 2205
Date of Note  
Maturity Date  
Repayment Terms  
Interest Rate  
Security Provided by Borrower  
Purpose of Loan Reimbursable Expenses
Description of Lender Consideration  
Consideration FMV  


TY 2024 TaxesSchedule
Name:
The Moca Foundation
EIN:
94-3356929
Software ID:
24020490
Software Version:
2024v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Excise Tax 3,000