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
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 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$15,720,550J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 4,373,711
2 Check right arrow.............
3 Interest on savings and temporary cash investments 57,157 57,157  
4 Dividends and interest from securities... 255,290 255,290  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 441,298
b Gross sales price for all assets on line 6a 3,118,285
7 Capital gain net income (from Part IV, line 2)... 441,298
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
42,362 4,602 37,760
12 Total. Add lines 1 through 11........ 5,169,818 758,347 37,760
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 106,862 0 0 106,862
15 Pension plans, employee benefits....... 13,287 0 0 13,287
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,018 0 593 425
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
12,204 3,000 6,204 3,000
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
107,450 0 29,828 77,622
17 Interest............... 49 0 0 49
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
14,228 5,377 0 0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
64,201 0 64,201
20 Occupancy.............. 33,149 0 33,149 0
21 Travel, conferences, and meetings....... 9,138 0 0 9,138
22 Printing and publications.......... 169 0 0 169
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
19,899 0 -32,014 51,913
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 381,654 8,377 101,961 262,465
25 Contributions, gifts, grants paid....... 804,565 804,565
26 Total expenses and disbursements. Add lines 24 and 25 1,186,219 8,377 101,961 1,067,030
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,983,599
b Net investment income (if negative, enter -0-) 749,970
c Adjusted net income (if negative, enter -0-)... 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............. 165,651 100,119 100,119
2 Savings and temporary cash investments......... 286,236 4,221,481 4,221,481
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).....      
7 Other notes and loans receivable (attach schedule) right arrow103,733
Less: allowance for doubtful accounts right arrow0 0 103,733 103,733
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 65,782 Click to see attachment
List of Attached Documents:
// Content
51,385 		51,385
b Investments—corporate stock (attach schedule)....... 4,971,610 Click to see attachment
List of Attached Documents:
// Content
5,684,280 		5,684,280
c Investments—corporate bonds (attach schedule)....... 1,870,914 Click to see attachment
List of Attached Documents:
// Content
1,882,016 		1,882,016
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).......... 2,566,996 Click to see attachment
List of Attached Documents:
// Content
2,464,649 		2,464,649
14 Land, buildings, and equipment: basis right arrow1,627,016
Less: accumulated depreciation (attach schedule) right arrow422,523 1,268,694 Click to see attachment
List of Attached Documents:
// Content
1,204,493 		1,204,493
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
15,799 		Click to see attachment
List of Attached Documents:
// Content
8,394 		Click to see attachment
List of Attached Documents:
// Content
8,394
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 11,211,682 15,720,550 15,720,550
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) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
1,280
23 Total liabilities (add lines 17 through 22)......... 0 1,280
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...........    
25 Net assets with donor restrictions............    
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........ 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 -60,705 4,446,883
29 Total net assets or fund balances (see instructions)..... 11,211,682 15,719,270
30 Total liabilities and net assets/fund balances (see instructions). 11,211,682 15,720,550
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
11,211,682
2
Enter amount from Part I, line 27a .....................
2
3,983,599
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
523,989
4
Add lines 1, 2, and 3 ..........................
4
15,719,270
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
15,719,270
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 Publicly Traded Securities D    
b Pass-Through Gains from Partnerships P    
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 3,049,174   2,676,987 372,187
b 69,111     69,111
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       372,187
b       69,111
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 2 441,298
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 10,425
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 10,425
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 10,425
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 0
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 0
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
8 585
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 11,010
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   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$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
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 arrowDC
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
 
No
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 arrowErin Cinelli Telephone no.right arrow (207) 730-1154

Located atright arrowPO Box 65YarmouthME ZIP+4right arrow04096
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)
 
No
(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
Joseph R Higdon Trustee
1.00 		0 0 0
PO Box 65
Yarmouth,ME04096
Matthew Jaffe Trustee
1.00 		0 0 0
PO Box 65
Yarmouth,ME04096
Ellen L Sudow Trustee
1.00 		0 0 0
PO Box 65
Yarmouth,ME04096
Sarah Higdon-Sudow Trustee
1.00 		0 0 0
PO Box 65
Yarmouth,ME04096
William J Higdon-Sudow President
1.00 		0 0 0
PO Box 65
Yarmouth,ME04096
Robert J Higdon Treasurer
1.00 		0 0 0
PO Box 65
Yarmouth,ME04096
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
Erin Cinelli Executive Director
40.00 		106,862 5,333 0
PO Box 65
Yarmouth,ME04096
Total number of other employees paid over $50,000...................right arrow 0
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
Veris Wealth Partners Investment management 58,949
1 Cate Street 4th Floor
Portsmouth,NH03801
Total number of others receiving over $50,000 for professional services.............right arrow0
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. 122,235
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 arrow0
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
9,151,155
b
Average of monthly cash balances.......................
1b
2,874,052
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
12,025,207
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
12,025,207
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
180,378
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
11,844,829
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
592,241
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
592,241
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
10,425
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
10,425
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
581,816
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
581,816
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
581,816
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
1,067,030
b
Program-related investments—total from Part VIII-B..................
1b
0
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
1,067,030
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 7 581,816
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 541,653
b From 2020...... 1,313,480
c From 2021...... 868,065
d From 2022...... 1,153,191
e From 2023...... 572,614
f Total of lines 3a through e ........ 4,449,003
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 1,067,030
a Applied to 2023, 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 2024 distributable amount..... 581,816
e Remaining amount distributed out of corpus 485,214
5 Excess distributions carryover applied to 2024. 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 4,934,217
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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
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) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		541,653
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		4,392,564
10 Analysis of line 9:
a Excess from 2020.... 1,313,480
b Excess from 2021.... 868,065
c Excess from 2022.... 1,153,191
d Excess from 2023.... 572,614
e Excess from 2024.... 485,214
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).)
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 (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

American Civil Liberties Union Foundation

125 Broad Street 18th Floor
New York,NY10004 		N/A PC Program Support - LGBT Project 60,173

Area Interfaith Outreach Food and Energy Assistance

PO Box 113
Rockland,ME04841 		N/A PC Program Support - Knox County Weekend Meal Program 20,227

Bright Beginnings Inc

3418 4th Street SE
Washington,DC20032 		N/A PC General Operating Support 14,907

Childhood Brain Tumor Foundation

20312 Watkins Meadow Drive
Germantown,MD20876 		N/A PC General Operating Support 10,179

Children's National Medical Center

111 Michigan Avenue NW
Washington,DC20010 		N/A PC Capacity Building Support for Gender & Autism Program (Year 3 of 3) 77,306

Cystic Fibrosis Foundation

4550 Montgomery Avenue Suite 1100N
Bethesda,MD20814 		N/A PC Program Support - Compass Program 23,378

Greater Portland Immigrant Welcome Center

24 Preble Street 3rd Floor
Portland,ME04101 		N/A PC General Operating Support 10,000

Hand in Hand Mano en Mano

PO Box 573
Milbridge,ME04658 		N/A PC General Operating Support 9,938

Immigrant Legal Advocacy Project

PO Box 17917
Portland,ME04112 		N/A PC General Operating Support 30,321

IntegrateNYC

NYU Metro Center 726 Broadway FL 5
New York,NY10003 		N/A PC Program Support - Youth Justice Fair 5,000

Knox County Homeless Coalition

PO Box 1696
Rockland,ME04841 		N/A PC d/b/a Homeworthy. Program Support-The Landing Place 100,348

Maine Civil Liberties Union Foundation

PO Box 7860
Portland,ME04112 		N/A PC ACLU of Maine Program Support - Youth Justice Reform 24,846

Maine Initiatives

56 North Street
Portland,ME04101 		N/A PC Program Support - Immigrant-Led Organization Pooled Fund 9,938

Mexican American Legal Defense & Education Fund

637 South Spring Street 11th Floor
Los Angeles,CA90014 		N/A PC General Operating Support, for Familia: Trans Queer Liberation Movement 20,000

National Latina Institute for Reproductive Justice

40 Exchange Place Suite 1300
New York,NY10005 		N/A PC General Operating Support 10,037

Open City Advocates

4202 Benning Road NE Suite 2
Washington,DC20019 		N/A PC General Operating Support - Multi Year (Year 3 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 9,938

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 3 of 3) 101,791

The Lesbian Gay Bisexual and Transgender Community Center

208 West 13th Street
New York,NY10011 		N/A PC General Operating Support 51,126

The Level Up Project

1960 Road East 107
Humble,TX77346 		    General Operating Support for TENT 45,000

Transgender Legal Defense and Education Fund

520 8th Avenue Suite 2204
New York,NY10018 		N/A PC General Operating Support 20,162

Tree Street Youth

144 Howe Street
Lewiston,ME04240 		N/A PC General Operating Support 29,814

Trekkers

58 Park Street Suite 202
Rockland,ME04841 		N/A PC Program Support - DEI training/coordination 25,136
Total .................................right arrow 3a 804,565
bApproved for future payment
Total ................................. right arrow 3b 0
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
aRental Income         37,760
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 57,157  
4 Dividends and interest from securities ....     14 255,290  
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 ............ 		    18 441,298  
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 4,602  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 758,347 37,760
13Total. Add line 12, columns (b), (d), and (e)..................
13
796,107
(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.)
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 (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:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

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

05-0545520
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
Rocking Moon Foundation Inc
  		Employer identification number
05-0545520
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
Joseph Higdon and Ellen Sudow
128 States Point Road
 
St George, ME04860

$ 4,373,711


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

$  


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

$  


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
Rocking Moon Foundation Inc
  		Employer identification number

05-0545520
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
Rocking Moon Foundation Inc
  		Employer identification number

05-0545520
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Accounting expenses 12,204 3,000 6,204 3,000

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

TY 2024 DepreciationSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
Buildings 2016-03-15 360,000 102,001 SL 27.500000000000 13,091 0 13,091  
Building Improvements - March 2016-03-15 459 131 SL 27.500000000000 17 0 17  
Building Improvements - April 2016-04-15 22,523 6,314 SL 27.500000000000 819 0 819  
Building Improvements - May 2016-05-15 16,509 4,576 SL 27.500000000000 600 0 600  
Building Improvements - June 2016-06-15 2,216 609 SL 27.500000000000 81 0 81  
Building Improvements - July 2016-07-15 618 166 SL 27.500000000000 22 0 22  
Building Improvements - Aug 2016-08-15 12,102 3,245 SL 27.500000000000 440 0 440  
Building Improvements - September 2016-09-15 4,103 1,087 SL 27.500000000000 149 0 149  
Building Improvements - October 2016-10-15 18,202 4,771 SL 27.500000000000 662 0 662  
Building Improvements - November 2016-11-15 7,724 2,002 SL 27.500000000000 281 0 281  
Building Improvements - December 2016-12-15 20,713 5,303 SL 27.500000000000 753 0 753  
Building Improvements - Jan 2017-01-15 15,812 4,001 SL 27.500000000000 575 0 575  
Building Improvements - Feb 2017-02-15 18,860 4,716 SL 27.500000000000 686 0 686  
Building Improvements - March 2017-03-15 25,035 6,181 SL 27.500000000000 910 0 910  
Building Improvements - April 2017-04-15 23,088 5,634 SL 27.500000000000 840 0 840  
Building Improvements - May 2017-05-15 19,064 4,592 SL 27.500000000000 693 0 693  
Building Improvements - June 2017-06-15 2,843 675 SL 27.500000000000 103 0 103  
Building Improvements - July 2017-07-15 1,237 291 SL 27.500000000000 45 0 45  
Building Improvements - Aug 2017-08-15 10,449 2,422 SL 27.500000000000 380 0 380  
Building Improvements - September 2017-09-15 21,410 4,900 SL 27.500000000000 779 0 779  
Building Improvements - October 2017-10-15 7,490 1,689 SL 27.500000000000 272 0 272  
Building Improvements - November 2017-11-15 154 36 SL 27.500000000000 6 0 6  
Building Improvements - December 2017-12-15 8,152 1,789 SL 27.500000000000 296 0 296  
Building Improvements - Jan 2018-01-15 11,411 2,473 SL 27.500000000000 415 0 415  
Building Improvements - Feb 2018-02-15 7,060 1,509 SL 27.500000000000 257 0 257  
Building Improvements - March 2018-03-15 28,350 5,971 SL 27.500000000000 1,031 0 1,031  
Building Improvements - April 2018-04-15 13,181 2,735 SL 27.500000000000 479 0 479  
Building Improvements - May 2018-05-15 6,249 1,277 SL 27.500000000000 227 0 227  
Building Improvements - June 2018-06-15 5,753 1,158 SL 27.500000000000 209 0 209  
Building Improvements - July 2018-07-15 3,508 698 SL 27.500000000000 128 0 128  
Building Improvements - Aug 2018-08-15 2,130 415 SL 27.500000000000 77 0 77  
Building Improvements - September 2018-09-15 2,404 461 SL 27.500000000000 87 0 87  
Building Improvements - October 2018-10-15 4,927 932 SL 27.500000000000 179 0 179  
Building Improvements - November 2018-11-15 3,024 564 SL 27.500000000000 110 0 110  
Building Improvements - December 2018-12-15 5,636 1,033 SL 27.500000000000 205 0 205  
Building Improvements - Jan 2019-01-15 1,040 188 SL 27.500000000000 38 0 38  
Building Improvements - Feb 2019-02-15 2,888 512 SL 27.500000000000 105 0 105  
Building Improvements - March 2019-03-15 18,373 3,201 SL 27.500000000000 668 0 668  
Building Improvements - April 2019-04-15 21,447 3,672 SL 27.500000000000 780 0 780  
Building Improvements - May 2019-05-15 74,058 12,455 SL 27.500000000000 2,693 0 2,693  
Building Improvements - June 2019-06-15 42,690 7,049 SL 27.500000000000 1,552 0 1,552  
Building Improvements - July 2019-07-15 68,254 11,066 SL 27.500000000000 2,482 0 2,482  
Building Improvements - Aug 2019-08-15 166,512 26,491 SL 27.500000000000 6,055 0 6,055  
Building Improvements - September 2019-09-15 107,275 16,742 SL 27.500000000000 3,901 0 3,901  
Building Improvements - October 2019-10-15 142,128 21,749 SL 27.500000000000 5,168 0 5,168  
Building Improvements - November 2019-11-15 94,634 14,194 SL 27.500000000000 3,441 0 3,441  
Building Improvements - December 2019-12-15 51,928 7,631 SL 27.500000000000 1,888 0 1,888  
Building Improvements 2020-01-17 6,058 862 SL 27.500000000000 220 0 220  
Furniture 2020-01-16 4,794 3,756 SL 5.000000000000 959 0 959  
Furniture 2020-01-16 6,974 5,464 SL 5.000000000000 1,395 0 1,395  
Furniture 2020-01-17 254 200 SL 5.000000000000 51 0 51  
Security System 2020-08-20 3,031 2,020 SL 5.000000000000 606 0 606  
Buildings 2016-12-15 3,398 872 SL 27.500000000000 124 0 124  
Equipment 2019-12-15 4,051 3,274 SL 5.000000000000 743 0 743  
Equipment 2019-10-15 4,923 4,145 SL 5.000000000000 738 0 738  
Land Improvements 2018-06-15 2,750 1,015 SL 15.000000000000 183 0 183  
Land Improvements 2018-03-15 10,004 3,863 SL 15.000000000000 667 0 667  
Land Improvements 2017-10-15 12,500 5,207 SL 15.000000000000 833 0 833  
Equipment 2018-02-15 1,827 1,810 SL 5.000000000000 0 0 0  
Equipment 2018-01-15 312 308 SL 5.000000000000 0 0 0  
Equipment 2016-09-15 1,816 1,800 SL 5.000000000000 0 0 0  
Equipment 2016-05-15 3,505 3,476 SL 5.000000000000 0 0 0  
Equipment 2016-04-15 2,249 2,230 SL 5.000000000000 0 0 0  
Equipment 2019-08-15 1,920 1,680 SL 5.000000000000 224 0 224  
Building Improvements - 61 Park St AC 2021-06-08 18,547 1,741 SL 27.500000000000 674 0 674  
Building Improvements - 63 Park St Meter 2021-06-28 4,251 387 SL 27.500000000000 155 0 155  
Building Improvements - 61 Park St Windows 2022-08-22 4,924 239 SL 27.500000000000 179 0 179  
Building Improvements - 63 Park St Windows 2022-08-22 4,146 201 SL 27.500000000000 151 0 151  
Building Improvements - 63 Park St Air System 2022-01-13 15,937 1,160 SL 27.500000000000 580 0 580  
Security System 2022-09-16 5,222 1,305 SL 5.000000000000 1,044 0 1,044  

TY 2024 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 149,866 149,866
92000 shs International BK for Recon&Dev CUSIP: 459058JL8 89,188 89,188
36000 shs CVS Health Corp CUSIP: 126650DS6 36,618 36,618
36000 shs State Str Corp CUSIP: 857477CB7 36,275 36,275
107000 shs International BK for Recon&Dev CUSIP: 459058JX2 101,913 101,913
70000 shs International BK for Recon&Dev CUSIP: 459058FT5 67,202 67,202
36000 shs Amgen Inc. CUSIP: 031162CT5 34,421 34,421
17000 shs Waste Mgmt Inc Del CUSIP: 94106LBX6 17,597 17,597
93000 shs International BK for Recon&Dev CUSIP: 459058GE7 88,572 88,572
107000 shs Inter-American Development CUSIP: 4581X0DC9 103,313 103,313
36000 shs Bank New York Mellon Corp CUSIP: 06406RBL0 37,339 37,339
36000 shs PNC Finl Svcs Group Inc. CUSIP: 693475BK0 36,666 36,666
17000 shs Truist FINL Corp CUSIP: 89788MAL6 17,268 17,268
35000 shs Bristol-Myers Squibb Co CUSIP: 110122EF1 35,785 35,785
34000 shs Huntington Bancshares Inc CUSIP: 446150BC7 35,863 35,863
107000 shs Inter-American Dev BK CUSIP: 4581X0EF1 103,778 103,778
37000 shs Verizon Communications Inc CUSIP: 92343VEU4 35,629 35,629
86000 shs International BK for Recon&Dev CUSIP: 459058JG9 70,243 70,243
86000 shs International BK for Recon&Dev CUSIP: 459058JR5 71,191 71,191
37000 shs UnitedHealth Group Inc CUSIP: 91324PED0 31,570 31,570
36000 shs Salesforce Inc CUSIP: 79466LAJ3 30,538 30,538
60000 shs International BK for Recon&Dev CUSIP: 459058KA0 49,786 49,786
99000 shs International BK for Recon&Dev CUSIP: 45906M3D1 86,898 86,898
120000 shs Inter-American Dev BK CUSIP: 4581X0EL8 120,107 120,107
35000 shs NEXTERA Energy CUSIP: 65339KCU2 35,158 35,158
38420.491 shs CRANX 359,232 359,232

TY 2024 InvestmentsCorpStockSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Name of Stock End of Year Book Value End of Year Fair Market Value
6405.421 shs WGIFX 406,424 406,424
7643.251 shs FINFX 616,505 616,505
19947.939 shs REEIX 261,517 261,517
14220 shs JSTC 261,079 261,079
164 shs DB 2,796 2,796
63 shs ACN 22,163 22,163
353 shs CCEP 27,114 27,114
88 shs APTV 5,322 5,322
151 shs JHG 6,422 6,422
73 shs JCI 5,762 5,762
377 shs MDT 30,115 30,115
2 shs NVT 136 136
29 shs STX 2,503 2,503
1070 shs UBS 32,442 32,442
6 shs ASML 4,158 4,158
3 shs NXPI 624 624
67 shs ABT 7,578 7,578
99 shs ABBVIE Inc. 17,592 17,592
29 shs ANF 4,335 4,335
35 shs ADBE 15,564 15,564
143 shs AEG 842 842
44 shs ACM 4,700 4,700
530 shs ANYYY 10,817 10,817
83 shs AMD 10,026 10,026
20 shs AEM 1,564 1,564
108 shs AJINY 4,392 4,392
40 shs ALIZY 1,222 1,222
206 shs ALLY 7,418 7,418
344 shs GOOGL 65,119 65,119
440 shs ALSMY 955 955
125 shs AMADY 8,818 8,818
120 shs AMAL 4,016 4,016
287 shs AMZN 62,965 62,965
37 shs AWK 4,606 4,606
13 shs COR 2,921 2,921
140 shs AMRX 1,109 1,109
28 shs ELV 10,329 10,329
287 shs ANZGY 5,048 5,048
637 shs AAPL 159,518 159,518
97 shs AMAT 15,775 15,775
19 shs ATR 2,985 2,985
32 shs ANET 3,537 3,537
100 shs ARZGY 1,411 1,411
81 shs AZN 5,307 5,307
117 shs ADSK 34,582 34,582
1537 shs AVVIY 18,198 18,198
491 shs BAC 21,579 21,579
27 shs BMO 2,620 2,620
136 shs BK 10,449 10,449
414 shs BNS 22,240 22,240
138 shs BMWKY 3,769 3,769
269 shs BBY 23,080 23,080
151 shs BIIB 23,091 23,091
1 shs BKNG 4,968 4,968
85 shs BSX 7,592 7,592
196 shs BXBLY 4,698 4,698
32 shs BMY 1,810 1,810
174 shs AVGO 40,340 40,340
68 shs BEPC 1,881 1,881
113 shs CBRE 14,836 14,836
136 shs CSLLY 11,908 11,908
220 shs CGEM 7,141 7,141
206 shs CAH 24,364 24,364
130 shs CARR 8,874 8,874
118 shs CLLNY 1,840 1,840
457 shs C 32,168 32,168
72 shs CLX 11,694 11,694
1089 shs KO 67,801 67,801
666 shs CL 60,546 60,546
211 shs CMWAY 20,184 20,184
761 shs CMPGY 25,562 25,562
2437 shs DNBBY 48,496 48,496
700 shs DSFIY 7,126 7,126
74 shs DHR 16,987 16,987
1885 shs DANOY 25,240 25,240
76 shs DECK 15,435 15,435
59 shs DELL 6,799 6,799
249 shs DEO 31,655 31,655
26 shs DASH 4,362 4,362
58 shs EBAY 3,593 3,593
151 shs ECL 35,382 35,382
119 shs EIX 9,501 9,501
12 shs EXPE 2,236 2,236
93 shs FMC 4,521 4,521
29 shs FDS 13,928 13,928
190 shs FRCOY 6,411 6,411
23 shs FIS 1,858 1,858
920 shs FSUGY 20,737 20,737
1040 shs FSNUY 9,100 9,100
461 shs FJTSY 8,095 8,095
116 shs GAP 2,741 2,741
89 shs GM 4,741 4,741
15 shs GILD 1,386 1,386
12 shs GDDY 2,368 2,368
36 shs GWW 37,946 37,946
198 shs GRFS 1,473 1,473
300 shs HSBC 14,838 14,838
144 shs HPQ 4,699 4,699
172 shs HSNGY 2,098 2,098
395 shs HIG 43,213 43,213
10 shs HAS 559 559
60 shs HENKY 1,150 1,150
100 shs HESAY 23,903 23,903
114 shs HSY 19,306 19,306
409 shs HTHIY 20,229 20,229
515 shs HBM 4,172 4,172
24 shs ITW 6,085 6,085
3 shs NSIT 456 456
489 shs INTC 9,804 9,804
35 shs IFF 2,959 2,959
391 shs IPG 10,956 10,956
52 shs INTU 32,682 32,682
402 shs JNJ 58,137 58,137
6 shs JLL 1,519 1,519
37 shs ZD 2,011 2,011
180 shs PPRUY 4,433 4,433
496 shs ADRNY 16,165 16,165
55 shs PHG 1,393 1,393
21 shs LPLA 6,857 6,857
270 shs LRCX 19,502 19,502
151 shs LW 10,091 10,091
98 shs LGGNY 1,420 1,420
56 shs LLY 43,232 43,232
68 shs LNC 2,156 2,156
37 shs LYFT 477 477
42 shs MA 22,116 22,116
16 shs MCK 9,119 9,119
90 shs MRK 8,953 8,953
101 shs MET 8,270 8,270
183 shs MSFT 77,135 77,135
46 shs MU 3,871 3,871
62 shs MITEY 862 862
1790 shs MFG 8,753 8,753
149 shs TAP 8,541 8,541
96 shs MCO 45,444 45,444
310 shs MOS 7,620 7,620
64 shs NDAQ 4,948 4,948
104 shs NGG 6,180 6,180
37 shs NTAP 4,295 4,295
11 shs NFLX 9,805 9,805
141 shs NEM 5,248 5,248
490 shs NSANY 2,979 2,979
3948 shs NOK 17,490 17,490
30 shs NMR 174 174
645 shs NHYDY 3,528 3,528
22 shs NTRS 2,255 2,255
189 shs GEN 5,175 5,175
170 shs NVS 16,543 16,543
21 shs NVZMY 1,187 1,187
1051 shs NVDA 141,139 141,139
435 shs OMC 37,427 37,427
787 shs ORKLY 6,815 6,815
243 shs DNNGY 3,628 3,628
70 shs OTSKY 1,903 1,903
21 shs PNC 4,050 4,050
20 shs PAAS 404 404
342 shs PCRHY 3,506 3,506
39 shs PYPL 3,329 3,329
156 shs PSO 2,515 2,515
70 shs PRNDY 1,574 1,574
1107 shs PFE 29,369 29,369
121 shs PRU 14,342 14,342
1256 shs PUBGY 33,322 33,322
46 shs QBIEY 545 545
32 shs QCOM 4,916 4,916
880 shs RCRUY 12,294 12,294
101 shs RY 12,172 12,172
40 shs SPGI 19,921 19,921
88 shs CRM 29,421 29,421
1 shs SDZNY 41 41
434 shs SNY 20,932 20,932
725 shs SBGSY 35,989 35,989
43 shs NOW 45,585 45,585
690 shs SVNDY 10,805 10,805
219 shs STRNY 6,955 6,955
112 shs SHOP 11,909 11,909
108 shs SMMNY 2,841 2,841
294 shs SGAPY 6,624 6,624
535 shs SCGLY 3,023 3,023
36 shs SFTBY 1,038 1,038
718 shs SMPNY 9,492 9,492
465 shs SONY 9,839 9,839
434 shs SCBFY 10,828 10,828
18 shs SWK 1,445 1,445
76 shs STN 5,962 5,962
75 shs SBUX 6,844 6,844
230 shs STT 22,575 22,575
166 shs SCS 1,962 1,962
58 shs SYK 20,883 20,883
1070 shs SMFG 15,504 15,504
128 shs SWRAY 1,167 1,167
8 shs SSREY 289 289
14 shs TMUS 3,090 3,090
9 shs TGT 1,217 1,217
508 shs TWODY 7,691 7,691
44 shs TEX 2,034 2,034
1 shs TSCDY 14 14
61 shs TSLA 24,634 24,634
258 shs TEVA 5,686 5,686
182 shs TGOPY 4,113 4,113
100 shs TKOMY 3,602 3,602
118 shs TOELY 8,908 8,908
84 shs TM 16,347 16,347
168 shs TSRYY 1,194 1,194
145 shs TREX 10,009 10,009
45 shs TWLO 4,864 4,864
71 shs UBER 4,283 4,283
726 shs UNCRY 14,505 14,505
2 shs UNH 1,012 1,012
30 shs UNM 2,191 2,191
88 shs UPWK 1,439 1,439
58 shs VFC 1,245 1,245
1 shs VLTO 102 102
5 shs VZ 200 200
34 shs VRSK 9,365 9,365
5 shs VRTX 2,014 2,014
96 shs V 30,340 30,340
290 shs WPP 14,906 14,906
85 shs WAB 16,115 16,115
80 shs WPM 4,499 4,499
68 shs WSM 12,592 12,592
109 shs XYL 12,646 12,646
130 shs ZLNDY 2,209 2,209
83 shs IRM 8,724 8,724
12 shs VTR 707 707
31 shs ALC 2,632 2,632
5 shs ASMIY 2,846 2,846
8 shs ASML 5,545 5,545
135 shs AAGIY 3,891 3,891
104 shs AIQUY 3,354 3,354
115 shs AJINY 4,677 4,677
15 shs ASHTY 3,668 3,668
310 shs ASAZY 4,542 4,542
96 shs AZN 6,290 6,290
397 shs ATLCY 5,304 5,304
162 shs AXAHY 5,764 5,764
48 shs BYDDY 3,263 3,263
151 shs BDRFY 3,838 3,838
61 shs CSLLY 5,341 5,341
227 shs CFRUY 3,446 3,446
231 shs MBGYY 3,192 3,192
55 shs DASTY 1,894 1,894
326 shs DTEGY 9,731 9,731
129 shs HVRRY 5,359 5,359
40 shs HOCPY 4,960 4,960
313 shs INDEXY 7,985 7,985
366 shs ING 5,735 5,735
195 shs ISNPY 4,709 4,709
75 shs JHX 2,311 2,311
51 shs KRYAY 5,097 5,097
111 shs ADRNY 3,617 3,617
52 shs LRLCY 3,661 3,661
52 shs MQBKY 7,101 7,101
141 shs MIELY 4,778 4,778
628 shs MUFG 7,360 7,360
431 shs MRAAY 3,444 3,444
70 shs NVS 6,812 6,812
73 shs NVO 6,279 6,279
59 shs IX 6,268 6,268
405 shs OVCHY 9,929 9,929
175 shs BKRKY 2,170 2,170
670 shs PROSY 5,320 5,320
206 shs PRYMY 6,580 6,580
102 shs RELX 4,633 4,633
182 shs RXEEY 4,646 4,646
182 shs RHHBY 6,348 6,348
344 shs SSEZY 6,856 6,856
47 shs SGPYY 2,990 2,990
25 shs SAP 6,155 6,155
166 shs SBGSY 8,240 8,240
151 shs SGAPY 3,402 3,402
414 shs SONY 8,760 8,760
595 shs TDHOY 5,432 5,432
310 shs TTDKY 4,018 4,018
21 shs TSM 4,147 4,147
105 shs TWODY 1,590 1,590
110 shs UL 6,237 6,237
357 shs VEOEY 5,016 5,016
444 shs VWDRY 2,011 2,011
127 shs VLVLY 3,067 3,067
60 shs LIN 25,120 25,120
272 shs GOOGL 51,490 51,490
300 shs AMZN 65,817 65,817
99 shs AAPL 24,792 24,792
90 shs AMAT 14,637 14,637
8 shs AZO 25,616 25,616
437 shs BALL 24,092 24,092
490 shs BAC 21,536 21,536
128 shs AVGO 29,676 29,676
18 shs COST 16,493 16,493
77 shs DHI 10,766 10,766
87 shs DHR 19,971 19,971
86 shs DE 36,438 36,438
51 shs EFX 12,997 12,997
87 shs FERG 15,101 15,101
135 shs FI 27,732 27,732
203 shs ICE 30,249 30,249
31 shs INTU 19,484 19,484
16 shs KLAC 10,082 10,082
26 shs LLY 20,072 20,072
100 shs MMC 21,241 21,241
62 shs MAR 17,294 17,294
66 shs MA 34,754 34,754
158 shs MSFT 66,597 66,597
453 shs NVDA 60,833 60,833
81 shs ORCL 13,498 13,498
98 shs PG 16,430 16,430
53 shs SPGI 26,396 26,396
91 shs CRM 30,424 30,424
50 shs SHW 16,997 16,997
55 shs SYK 19,803 19,803
33 shs SNPS 16,017 16,017
40 shs TMO 20,809 20,809
365 shs VZ 14,596 14,596
54 shs VRSK 14,873 14,873
52 shs VRTX 20,940 20,940
175 shs WM 35,313 35,313
58 shs WDAY 14,966 14,966

TY 2024 InvestmentsGovtObligationsSch
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
US Government Securities - End of Year Book Value:

0
US Government Securities - End of Year Fair Market Value:

0
State & Local Government Securities - End of Year Book Value:


51,385
State & Local Government Securities - End of Year Fair Market Value:


51,385


TY 2024 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 149,062 149,062
Card Bank Stock (PRI) FMV 217,512 217,512
Terra Alpha Fund FMV 1,941,953 1,941,953
Note Receivable, Genesis Fund (PRI) FMV 123,488 123,488
611 shs O FMV 32,634 32,634

TY 2024 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 1,627,016 422,523 1,204,493 1,204,493


TY 2024 LegalFeesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Legal fees 1,018 0 593 425


TY 2024 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 15,367 7,962 7,962


TY 2024 OtherExpensesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Office expenses 5,955 0 181 5,774
Bank fees 30 0 0 30
Computer expenses 8,164 0 0 8,164
Insurance 5,750 0 4,539 1,211
Allocated to charitable purposes 0 0 -36,734 36,734


TY 2024 OtherIncomeSchedule2
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
Rental Income 37,760   37,760
Pass-Through Investment Income 4,602 4,602 0


TY 2024 OtherIncreasesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Description Amount
Net unrealized gains on investments 500,611
Net timing differences in grant payments 23,378


TY 2024 OtherLiabilitiesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Description Beginning of Year - Book Value End of Year - Book Value
Tenant Deposits 0 1,280


TY 2024 OtherProfessionalFeesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Property caretaker 29,828 0 29,828 0
Advisory fees 76,053 0 0 76,053
Payroll Processing fess 1,569 0 0 1,569


TY 2024 TaxesSchedule
Name:
Rocking Moon Foundation Inc
EIN:
05-0545520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Foreign taxes 5,377 5,377 0 0
Excise taxes 8,851 0 0 0