TY 2025 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

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

Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2025

Open to Public Inspection

For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25

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
Yarmouth

State or province
ME

Country

ZIP or foreign postal code
04096

A Employer identification number

05-0545520

B Telephone number (see instructions)

2077301154

C If exemption application is pending, check here

G Check all that apply: Initial returnInitial return of a former public charity

Address change Name change

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

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

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

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

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

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$15,137,325J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	33
2	Check .................
3	Interest on savings and temporary cash investments	68,976		68,976
4	Dividends and interest from securities...	318,354		318,354
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		52,365
b	Gross sales price for all assets on line 6a 3,390,182
7	Capital gain net income (from Part IV, line 2)...			52,365
8	Net short-term capital gain.........
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	19,745	3,638	16,107
12	Total. Add lines 1 through 11........	459,473		443,333	16,107
13	Compensation of officers, directors, trustees, etc.	0		0	0	0
14	Other employee salaries and wages......	127,319		0	0	127,319
15	Pension plans, employee benefits.......	21,520		0	0	21,520
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	2,923	0	2,480	443
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	8,920	2,000	4,920	2,000
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	103,211	95,211	8,000	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	29,187	7,487	0	0
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	15,219	0	15,219
20	Occupancy..............	21,131		0	21,131	0
21	Travel, conferences, and meetings.......	77		0	0	77
22	Printing and publications..........	195		0	0	195
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	12,853	0	-20,423	33,276
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	342,555		104,698	31,327	184,830
25	Contributions, gifts, grants paid.......	1,533,120				1,533,120
26	Total expenses and disbursements. Add lines 24 and 25 ................	1,875,675		104,698	31,327	1,717,950
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-1,416,202
b	Net investment income (if negative, enter -0-)			338,635
c	Adjusted net income (if negative, enter -0-)...				0

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2025)

Form 990-PF (2025)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	100,119	195,444	195,444
	2	Savings and temporary cash investments.........	4,221,481	2,911,504	2,911,504
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule) 280,926
		Less: allowance for doubtful accounts 0	103,733	280,926	280,926
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	51,385	0	0
	b	Investments—corporate stock (attach schedule).......	5,684,280	List of Attached Documents: // Content 7,650,977	7,650,977
	c	Investments—corporate bonds (attach schedule).......	1,882,016	List of Attached Documents: // Content 1,704,444	1,704,444
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	2,464,649	List of Attached Documents: // Content 2,376,947	2,376,947
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)	1,204,493	0	0
	15	Other assets (describe )	List of Attached Documents: // Content 8,394	List of Attached Documents: // Content 17,083	List of Attached Documents: // Content 17,083
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	15,720,550	15,137,325	15,137,325
	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 )	List of Attached Documents: // Content 1,280	List of Attached Documents: // Content 0
	23	Total liabilities (add lines 17 through 22).........	1,280	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	11,235,829	15,719,270
	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	4,446,883	-618,503
	29	Total net assets or fund balances (see instructions).....	15,719,270	15,137,325
	30	Total liabilities and net assets/fund balances (see instructions).	15,720,550	15,137,325

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

15,719,270

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

-1,416,202

Other increases not included in line 2 (itemize) Click to see attachment

List of Attached Documents:

// Content

1,373,531

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

15,676,599

Decreases not included in line 2 (itemize) Click to see attachment

List of Attached Documents:

// Content

539,274

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

15,137,325

Form 990-PF (2025)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation
1 a	Publicly Traded Securities	D
b	Pass-Through Losses from Partnerships	P
c	Capital Gains Dividends	P
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	3,340,811	3,315,868	24,943
b		21,949	-21,949
c	49,371		49,371
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			24,943
b			-21,949
c			49,371
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	52,365
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 .........................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	4,707
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	4,707
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	4,707
6	Credits/Payments:

a	2025 estimated tax payments and 2024 overpayment credited to 2025	6a	10,800
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	10,800
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	6,093
11	Enter the amount of line 10 to be: Credited to 2026 estimated tax6,093	Refunded	11	0
	For Refunded amount, also complete and attach Form 8050. See instructions.

Form 990-PF (2025)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

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

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

(1) On the foundation. $ 0(2) On foundation managers.$ 0

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

on foundation managers.$ 0

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

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

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

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

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

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

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

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

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

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.

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

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

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

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

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

Yes

Website addressN/A

The books are in care ofErin Cinelli Telephone no. (207) 730-1154

Located atPO Box 65YarmouthME ZIP+404096

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

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

16 At any time during calendar year 2025, 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

Form 990-PF (2025)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

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

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

1a(2)

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

1a(3)

Yes

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

1a(4)

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

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

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 2025? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2025, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2025?....................

If "Yes," list the years 20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

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

20, 20, 20, 20

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

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

If "Yes," did it have excess business holdings in 2025 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 Form 4720, Schedule C, to determine

if the foundation had excess business holdings in 2025.).....................

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

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2025? ..

Form 990-PF (2025)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

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

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

5a(2)

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

5a(3)

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

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

5a(4)

Yes

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

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

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Yes

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

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

Yes

If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment

List of Attached Documents:

// Content

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

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

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

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

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

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

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
Joseph R Higdon	Trustee 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee 1.00	0	0	0
Matthew Jaffe	Trustee 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee 1.00	0	0	0
Ellen L Sudow	Trustee 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee 1.00	0	0	0
Sarah Higdon-Sudow	Trustee (end 2/2025) 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Trustee (end 2/2025) 1.00	0	0	0
William J Higdon-Sudow	President 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	President 1.00	0	0	0
Robert J Higdon	Treasurer 1.00	0	0	0
PO Box 65 Yarmouth,ME04096	Treasurer 1.00	0	0	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
Erin Cinelli	Executive Director 40.00	127,319	8,960	0
PO Box 65 Yarmouth,ME04096	Executive Director 40.00	127,319	8,960	0








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

Form 990-PF (2025)

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 advisory and fund management	95,211
17 State Street New York,NY10004	Investment advisory and fund management	95,211

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	The Foundation provided 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 through April 2025, at which point the Foundation donated its real estate holdings to the Knox County Homeless Coalition (d/b/a Homeworthy) as a charitable grant.	53,741
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	The Ali Forney Center - The Center maintains a homeless shelter for LGBTQ+ and at-risk youth, and also provides drop-in facilities, transitional housing, and job readiness training programs. The Foundation issued a $500,000 short-term, below market-rate note to this nonprofit organization during the 2025 tax year to help the Center meet short-term liquidity and cash-flow needs necessary to pursue its operations. The Foundation feels that this investment aligns with and furthers its strategic goals and charitable mission.	500,000
2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3.........................500,000

Form 990-PF (2025)

Page 8

Part IX

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

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

purposes:

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

9,125,210

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

3,216,167

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

1,988,926

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

14,330,303

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

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

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

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

14,330,303

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

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

214,955

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

14,115,348

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

705,767

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)

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

705,767

Tax on investment income for 2025 from Part V, line 5 .......

4,707

Income tax for 2025. (This does not include the tax from Part V.) ...

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

4,707

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

701,060

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

500,000

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

1,201,060

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

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

1,201,060

Part XI

Qualifying Distributions (see instructions)

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

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

1,717,950

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

500,000

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

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

Amounts set aside for specific charitable projects that satisfy the:

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

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

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

2,217,950

Form 990-PF (2025)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2024	(c) 2024	(d) 2025
1 Distributable amount for 2025 from Part X, line 7					1,201,060
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......				0
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2025:
a From 2020......	1,313,480
b From 2021......	868,065
c From 2022......	1,153,191
d From 2023......	572,614
e From 2024......	485,214
f Total of lines 3a through e ........		4,392,564
4Qualifying distributions for 2025 from Part
XI, line 4: $ 2,217,950
a Applied to 2024, 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 2025 distributable amount.....					1,201,060
e Remaining amount distributed out of corpus		1,016,890
5 Excess distributions carryover applied to 2025.		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		5,409,454
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 2024. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2025. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2026 ..........					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 2020 not applied on line 5 or line 7 (see instructions) ...		1,313,480
9 Excess distributions carryover to 2026. Subtract lines 7 and 8 from line 6a ......		4,095,974
10 Analysis of line 9:
a Excess from 2021 ....	868,065
b Excess from 2022 ....	1,153,191
c Excess from 2023 ....	572,614
d Excess from 2024 ....	485,214
e Excess from 2025 ....	1,016,890

Form 990-PF (2025)

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 2025, enter the date of the ruling ......

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

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2025	(b) 2024	(c) 2023	(d) 2022	(e) Total

b 85% (0.85) of line 2a .......
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, 3b, or 3c 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 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, 2b, 2c, and 2d. 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 (2025)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
American Civil Liberties Union Foundation 125 Broad Street 18th floor New York,NY10004	N/A		Program Support - LGBT Project	60,388
Area Interfaith Outreach Food and Energy Assistance PO Box 113 Rockland,ME04841	N/A		Program Support - Knox County Weekend Meal Program	25,782
Children's National Hospital Foundation 1 Inventa Place 6th Floor West Bethesda,MD20910	N/A		Program Support	78,360
Cystic Fibrosis Foundation 4550 Montgomery Avenue Suite 1100N Bethesda,MD20814	N/A		Program Support	25,000
Drama Club Inc 121 Avenue of Americas New York,NY10013	N/A		General Operating Support	10,000
Hand in Hand Mano en Mano PO Box 573 Milbridge,ME04658	N/A		General Operating Support	10,391
Immigrant Legal Advocacy Project PO Box 17917 Portland,ME04112	N/A		General Operating Support	30,000
Knox County Homeless Coalition (dba Homeworthy) PO Box 1696 Rockland,ME04841	N/A		Facilities, building, and program support	753,416
Maine Initiatives 56 North Street Portland,ME04101	N/A		Program Support -Rapid Response Grant	35,525
National Latina Institute for Reproductive Justice 40 Exchange Place Suite 1300 New York,NY10005	N/A		General Operating Support	10,452
NOPI Inc PO Box 109 Walpole,MA02081	N/A		Program Support for Proteus Medical	50,000
Open City Advocates 4202 Benning Road NE Suite 2 Washington,DC20019	N/A		General Operating Support	40,000
OUT Maine PO Box 1723 Rockland,ME04841	N/A		General Operating Support	25,000
ProsperityME PO Box 8013 Portland,ME04104	N/A		General Operating Support - Rapid Response Grant	20,525
SPARK Reproductive Justice NOW 1065 Ralph David Abernathy Boulevard Suite 200 Atlanta,GA30310	N/A		General Operating Support	10,000
The Ali Forney Center 224 West 35th Street Suite 1500 NY,NY10001	N/A		General Operating Support - Multi Year (Year 3 of 3)	102,885
The Lesbian Gay Bisexual and Transgender Community Center 208 West 13th Street New York,NY10011	N/A		General Operating Support	52,111
The Level Up Project 1960 Road East 107 Humble,TX77346	N/A		General Operating Support for TENT	50,000
Transgender Legal Defense and Education Fund 520 8th Avenue Suite 2204 New York,NY10018	N/A		General Operating Support	60,704
Tree Street Youth 144 Howe Street Lewiston,ME04240	N/A		General Operating Support - Capacity Building Support	82,581
Total ................................. 3a				1,533,120

bApproved for future payment

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

Form 990-PF (2025)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
aRental Income					16,107
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	68,976
4 Dividends and interest from securities ....			14	318,354
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	52,365
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	3,638
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		443,333	16,107

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

459,440

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
1a	The Foundation provided office space for small nonprofits at a discounted rate so that they may more easily accomplish their tax-exempt charitable missions through April 2025, at which point the Foundation donated the land and building which housed these offices to the Knox County Homeless Coalition (d/b/a Homeworthy).

Form 990-PF (2025)

Page 13

Part XVI

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

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

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

Form 990-PF (2025)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2025 AccountingFeesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Accounting expenses	8,920	2,000	4,920	2,000

- TIN:

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

TY 2025 DepreciationSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Adjusted Net Income
Buildings	2016-03-15	360,000	115,092	SL	27.500000000000	3,273	3,273
Building Improvements - March	2016-03-15	459	148	SL	27.500000000000	4	4
Building Improvements - April	2016-04-15	22,523	7,133	SL	27.500000000000	205	205
Building Improvements - May	2016-05-15	16,509	5,176	SL	27.500000000000	150	150
Building Improvements - June	2016-06-15	2,216	690	SL	27.500000000000	20	20
Building Improvements - July	2016-07-15	618	188	SL	27.500000000000	6	6
Building Improvements - Aug	2016-08-15	12,102	3,685	SL	27.500000000000	110	110
Building Improvements - September	2016-09-15	4,103	1,236	SL	27.500000000000	37	37
Building Improvements - October	2016-10-15	18,202	5,433	SL	27.500000000000	165	165
Building Improvements - November	2016-11-15	7,724	2,283	SL	27.500000000000	70	70
Building Improvements - December	2016-12-15	20,713	6,056	SL	27.500000000000	188	188
Building Improvements - Jan	2017-01-15	15,812	4,576	SL	27.500000000000	144	144
Building Improvements - Feb	2017-02-15	18,860	5,402	SL	27.500000000000	171	171
Building Improvements - March	2017-03-15	25,035	7,091	SL	27.500000000000	228	228
Building Improvements - April	2017-04-15	23,088	6,474	SL	27.500000000000	210	210
Building Improvements - May	2017-05-15	19,064	5,285	SL	27.500000000000	173	173
Building Improvements - June	2017-06-15	2,843	778	SL	27.500000000000	26	26
Building Improvements - July	2017-07-15	1,237	336	SL	27.500000000000	11	11
Building Improvements - Aug	2017-08-15	10,449	2,802	SL	27.500000000000	95	95
Building Improvements - September	2017-09-15	21,410	5,679	SL	27.500000000000	195	195
Building Improvements - October	2017-10-15	7,490	1,961	SL	27.500000000000	68	68
Building Improvements - November	2017-11-15	154	42	SL	27.500000000000	1	1
Building Improvements - December	2017-12-15	8,152	2,085	SL	27.500000000000	74	74
Building Improvements - Jan	2018-01-15	11,411	2,888	SL	27.500000000000	104	104
Building Improvements - Feb	2018-02-15	7,060	1,766	SL	27.500000000000	64	64
Building Improvements - March	2018-03-15	28,350	7,002	SL	27.500000000000	258	258
Building Improvements - April	2018-04-15	13,181	3,214	SL	27.500000000000	120	120
Building Improvements - May	2018-05-15	6,249	1,504	SL	27.500000000000	57	57
Building Improvements - June	2018-06-15	5,753	1,367	SL	27.500000000000	52	52
Building Improvements - July	2018-07-15	3,508	826	SL	27.500000000000	32	32
Building Improvements - Aug	2018-08-15	2,130	492	SL	27.500000000000	19	19
Building Improvements - September	2018-09-15	2,404	548	SL	27.500000000000	22	22
Building Improvements - October	2018-10-15	4,927	1,111	SL	27.500000000000	45	45
Building Improvements - November	2018-11-15	3,024	674	SL	27.500000000000	27	27
Building Improvements - December	2018-12-15	5,636	1,238	SL	27.500000000000	51	51
Building Improvements - Jan	2019-01-15	1,040	226	SL	27.500000000000	9	9
Building Improvements - Feb	2019-02-15	2,888	617	SL	27.500000000000	26	26
Building Improvements - March	2019-03-15	18,373	3,869	SL	27.500000000000	167	167
Building Improvements - April	2019-04-15	21,447	4,452	SL	27.500000000000	195	195
Building Improvements - May	2019-05-15	74,058	15,148	SL	27.500000000000	673	673
Building Improvements - June	2019-06-15	42,690	8,601	SL	27.500000000000	388	388
Building Improvements - July	2019-07-15	68,254	13,548	SL	27.500000000000	620	620
Building Improvements - Aug	2019-08-15	166,512	32,546	SL	27.500000000000	1,514	1,514
Building Improvements - September	2019-09-15	107,275	20,643	SL	27.500000000000	975	975
Building Improvements - October	2019-10-15	142,128	26,917	SL	27.500000000000	1,292	1,292
Building Improvements - November	2019-11-15	94,634	17,635	SL	27.500000000000	860	860
Building Improvements - December	2019-12-15	51,928	9,519	SL	27.500000000000	472	472
Building Improvements	2020-01-17	6,058	1,082	SL	27.500000000000	55	55
Furniture	2020-01-16	4,794	4,715	SL	5.000000000000	79	79
Furniture	2020-01-16	6,974	6,859	SL	5.000000000000	115	115
Furniture	2020-01-17	254	251	SL	5.000000000000	3	3
Security System	2020-08-20	3,031	2,626	SL	5.000000000000	152	152
Buildings	2016-12-15	3,398	996	SL	27.500000000000	31	31
Equipment	2019-12-15	4,051	4,017	SL	5.000000000000	0	0
Equipment	2019-10-15	4,923	4,883	SL	5.000000000000	0	0
Land Improvements	2018-06-15	2,750	1,198	SL	15.000000000000	46	46
Land Improvements	2018-03-15	10,004	4,530	SL	15.000000000000	167	167
Land Improvements	2017-10-15	12,500	6,040	SL	15.000000000000	208	208
Equipment	2018-02-15	1,827	1,810	SL	5.000000000000	0	0
Equipment	2018-01-15	312	308	SL	5.000000000000	0	0
Equipment	2016-09-15	1,816	1,800	SL	5.000000000000	0	0
Equipment	2016-05-15	3,505	3,476	SL	5.000000000000	0	0
Equipment	2016-04-15	2,249	2,230	SL	5.000000000000	0	0
Equipment	2019-08-15	1,920	1,904	SL	5.000000000000	0	0
Building Improvements - 61 Park St AC	2021-06-08	18,547	2,415	SL	27.500000000000	169	169
Building Improvements - 63 Park St Meter	2021-06-28	4,251	542	SL	27.500000000000	39	39
Building Improvements - 61 Park St Windows	2022-08-22	4,924	418	SL	27.500000000000	45	45
Building Improvements - 63 Park St Windows	2022-08-22	4,146	352	SL	27.500000000000	38	38
Building Improvements - 63 Park St Air System	2022-01-13	15,937	1,740	SL	27.500000000000	145	145
Security System	2022-09-16	5,222	2,349	SL	5.000000000000	261	261

- TIN:

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

TY 2025 ExpenditureResponsibilityStmt

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Grantee's Name	Grantee's Address	Grant Date	Grant Amount	Grant Purpose	Amount Expended By Grantee	Any Diversion By Grantee?	Dates of Reports By Grantee	Date of Verification	Results of Verification
PRI Loan - The Ali Forney Center	307 W 38th Street Floor 2 New York,NY10018	2025-12-31	500,000	The Center is a 501(c)(3) public charity which maintains a homeless shelter for LGBTQ+ and at-risk youth, and also provides drop-in facilities, transitional housing, and job readiness training programs. During this tax year, the Foundation issued a $500,000 short-term, below market-rate note to this nonprofit organization to help the Center meet short-term liquidity and cash-flow needs necessary to pursue its operations. The Foundation feels that this investment aligns with and furthers its strategic goals and charitable mission.	500,000	None.	Reports received regularly and upon request.	2025-12-31	To date, based on the reports and documents received by the Foundation, and to the best of the Foundation's knowledge, there have been no diversions or unauthorized uses of funds. Additionally, as of the end of this tax year, this PRI-note was repaid in full; the note was therefore both issued and repaid within the 2025 tax year.
PRI Loan - Coastal Enterprise	30 Federal Street Suite 100 Brunswick,ME04011	2025-12-31	129,853	Coastal Enterprises, Inc. (CEI) is a Community Development Financial Institution that works to grow good jobs, advance small business ownership, and create a climate-resilient future. To promote local economic and community development, the Foundation issued a $115,000 note to this organization during a previous tax year, which was later renewed for $129,853 in 2021. As of the end of this tax year, the Foundation estimates the accrued balance in the note to be $154,249. The Foundation feels that this investment aligns with and furthers its strategic goals and charitable mission.	129,853	None.	Reports received regularly and upon request.	2025-12-31	To date, based on the reports and documents received by the Foundation, and to the best of the Foundation's knowledge, there have been no diversions or unauthorized uses of funds. As of the end of this tax year, this PRI remains outstanding.
PRI Equity Interest - CARD SME Bank	120 M Paulino Street Corner P Burgos Street Lipa City,4217 Batangas RP	2025-12-31	100,000	CARD SME Bank is a financial institution with a mission to empower small and micro enterprises through accessible financial solutions. Through its efforts, CARD SME Bank helps drive growth and prosperity in Lipa Batangas and beyond. To promote economic and community development, the Foundation made an initial investment of $100,000 in CARD SME Bank in a previous tax year. As of the end of this tax year the value of the CARD SME Bank equity interest is $259,685. The Foundation feels that this investment aligns with and furthers its strategic goals and charitable mission.	100,000	None.	Reports received regularly and upon request.	2025-12-31	To date, based on the reports and documents received by the Foundation, and to the best of the Foundation's knowledge, there have been no diversions or unauthorized uses of funds. As of the end of this tax year, this PRI remains outstanding.
PRI Loan - Genesis Community Fund	22 Lincoln Street Brunswick,ME04011	2025-12-31	100,000	Genesis Community Loan Fund is a Community Development Financial Institution that makes flexible loans and delivers expert guidance to help communities create affordable housing and other essential resources. To promote local economic and community development, the Foundation issued a $100,000 note to this organization during a previous tax year. As of the end of this tax year, the Foundation estimates the accrued balance in the note to be $126,677. The Foundation feels that this investment aligns with and furthers it	100,000	None	Reports received regularly and upon request.	2025-12-31	To date, based on the reports and documents received by the Foundation, and to the best of the Foundation's knowledge, there have been no diversions or unauthorized uses of funds. As of the end of this tax year, this PRI remains outstanding.

- TIN:

TY 2025 InvestmentsCorpBondsSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Name of Bond	End of Year Book Value	End of Year Fair Market Value
150000 shs Capital Impact Partners CUSIP: 14020AD84	150,898	150,898
100000 shs Capital Impact Partners CUSIP: 14020AE34	101,124	101,124
107000 shs International BK for Recon&Dev CUSIP: 459058JX2	105,834	105,834
36000 shs Amgen Inc. CUSIP: 031162CT5	35,602	35,602
35000 shs Waste Mgmt Inc Del CUSIP: 94106LBX6	36,447	36,447
93000 shs International BK for Recon&Dev CUSIP: 459058GE7	91,503	91,503
36000 shs State Str Corp CUSIP: 857477CU5	37,110	37,110
38000 shs Oracle Corp Note CUSIP: 68389XCD5	36,470	36,470
107000 shs Inter-American Development CUSIP: 4581X0DC9	106,707	106,707
36000 shs Bank New York Mellon Corp CUSIP: 06406RBL0	37,589	37,589
36000 shs PNC Finl Svcs Group Inc. CUSIP: 693475BK0	37,065	37,065
36000 shs Truist FINL Corp CUSIP: 89788MAL6	37,328	37,328
35000 shs Bristol-Myers Squibb Co CUSIP: 110122EF1	36,597	36,597
34000 shs Huntington Bancshares Inc CUSIP: 446150BC7	36,421	36,421
151000 shs Inter-American Dev BK CUSIP: 4581X0EF1	151,803	151,803
37000 shs Verizon Communications Inc CUSIP: 92343VEU4	36,834	36,834
86000 shs International BK for Recon&Dev CUSIP: 459058JG9	75,218	75,218
39000 shs Disney Walt Co Note CUSIP: 25487FX9	36,962	36,962
86000 shs International BK for Recon&Dev CUSIP: 459058JR5	76,329	76,329
60000 shs International BK for Recon&Dev CUSIP: 459058KA0	53,157	53,157
99000 shs International BK for Recon&Dev CUSIP: 45906M3D1	91,905	91,905
120000 shs Inter-American Dev BK CUSIP: 4581X0EL8	125,118	125,118
35000 shs NEXTERA Energy CUSIP: 65339KCU2	36,437	36,437
36000 shs Target Corp CUSIP: 87612EBT2	36,852	36,852
94000 shs Inter-American Dev BK CUSIP:4581X0EW4	97,134	97,134

- TIN:

TY 2025 InvestmentsCorpStockSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Name of Stock	End of Year Book Value	End of Year Fair Market Value
3455.421 shs WGIFX	246,613	246,613
2056.412 shs FINFX	188,881	188,881
21695.963 shs REEIX	370,133	370,133
38420.491 shs CRANX	370,758	370,758
16052.935 shs JSTC	325,714	325,714
164 shs DB	6,324	6,324
181 shs ACN	48,562	48,562
804 shs CCEP	72,923	72,923
119 shs JCI	14,250	14,250
77 shs MDT	7,397	7,397
93 shs NVT	9,483	9,483
513 shs UBS	23,757	23,757
4 shs ASML	4,279	4,279
809 shs ABT	101,360	101,360
167 shs ABBV	38,158	38,158
23 shs ANF	2,895	2,895
33 shs ADBE	11,550	11,550
353 shs AONNY	5,517	5,517
1500 shs ANYYY	21,465	21,465
76 shs AMD	16,276	16,276
20 shs AEM	3,391	3,391
14 shs ABNB	1,900	1,900
378 shs AJINY	7,942	7,942
38 shs ALB	5,375	5,375
40 shs ALIZY	1,840	1,840
500 shs GOOGL	156,500	156,500
120 shs AMAL	3,844	3,844
450 shs AMZN	103,869	103,869
46 shs AXP	17,018	17,018
175 shs AWK	22,838	22,838
13 shs COR	4,391	4,391
140 shs AMRX	1,764	1,764
244 shs ANZGY	5,910	5,910
850 shs AAPL	231,081	231,081
145 shs AMAT	37,264	37,264
2 shs APP	1,348	1,348
32 shs ANET	4,193	4,193
97 shs ASCCY	2,318	2,318
1 shs AZN	92	92
617 shs ATLKY	11,050	11,050
198 shs ADSK	58,610	58,610
5028 shs AVVIY	94,325	94,325
230 shs BALL	12,183	12,183
415 shs BAC	22,825	22,825
400 shs BK	46,436	46,436
315 shs BNS	23,212	23,212
147 shs BBY	9,839	9,839
220 shs BIIB	38,718	38,718
85 shs BSX	8,105	8,105
262 shs BXBLY	8,004	8,004
46 shs BMY	2,481	2,481
87 shs BR	19,416	19,416
279 shs AVGO	96,562	96,562
57 shs CBOE	14,307	14,307
94 shs CBRE	15,114	15,114
238 shs CSLLY	13,709	13,709
464 shs CM	42,043	42,043
317 shs CAH	65,144	65,144
130 shs CARR	6,869	6,869
930 shs CLLNY	14,908	14,908
15 shs CRL	2,992	2,992
578 shs C	67,447	67,447
415 shs CL	32,793	32,793
195 shs CMWAY	20,769	20,769
978 shs AMPGY	31,286	31,286
15 shs DBSDY	2,634	2,634
2228 shs DNBBY	62,050	62,050
9 shs DHR	2,060	2,060
3545 shs DANOY	63,952	63,952
37 shs DE	17,226	17,226
144 shs DELL	18,127	18,127
421 shs DEO	36,320	36,320
32 shs DKS	6,335	6,335
88 shs EBAY	7,665	7,665
233 shs ECL	61,167	61,167
201 shs EIX	12,064	12,064
333 shs EMR	44,196	44,196
95 shs EXPE	26,914	26,914
56 shs FDS	16,251	16,251
270 shs FRCOY	9,774	9,774
943 shs FJTSY	25,706	25,706
116 shs GAP	2,970	2,970
62 shs GILD	7,610	7,610
22 shs GPN	1,703	1,703
30 shs GWW	30,272	30,272
198 shs GRFS	1,851	1,851
36 shs HNI	1,513	1,513
408 shs HSBC	32,097	32,097
541 shs HPQ	12,053	12,053
5549 shs HLN	56,100	56,100
125 shs HALMY	11,881	11,881
172 shs HSNGY	3,375	3,375
410 shs HIG	56,498	56,498
94 shs HAS	7,708	7,708
170 shs HESAY	42,160	42,160
19 shs HSY	3,458	3,458
818 shs HTHIY	25,522	25,522
515 shs HBM	10,223	10,223
197 shs ILMN	25,839	25,839
32 shs IR	2,535	2,535
546 shs INTC	20,147	20,147
32 shs INTU	21,197	21,197
574 shs JNJ	118,789	118,789
540 shs PPRUY	18,992	18,992
296 shs KEYS	60,144	60,144
280 shs ADRNY	11,432	11,432
88 shs PHG	2,383	2,383
135 shs LRLCY	11,563	11,563
11 shs LPLA	3,929	3,929
118 shs LRCX	20,199	20,199
108 shs EL	11,310	11,310
47 shs LLY	50,510	50,510
68 shs LNC	3,028	3,028
632 shs LYG	3,350	3,350
40 shs LITE	14,744	14,744
238 shs LYSDY	1,968	1,968
186 shs M	4,101	4,101
43 shs MA	24,548	24,548
3 shs MCK	2,461	2,461
102 shs MET	8,052	8,052
222 shs MSFT	107,364	107,364
46 shs MU	13,129	13,129
3980 shs MFG	29,134	29,134
52 shs MCO	26,564	26,564
171 shs MS	30,358	30,358
371 shs MOS	8,937	8,937
382 shs NNGRY	14,699	14,699
226 shs NGG	17,481	17,481
147 shs NWG	2,573	2,573
288 shs NSRGY	28,449	28,449
267 shs NEM	26,660	26,660
92 shs NTDOY	1,551	1,551
476 shs NSANY	2,342	2,342
3722 shs NOK	24,081	24,081
448 shs NHYDY	3,481	3,481
189 shs GEN	5,139	5,139
331 shs NVZMY	21,058	21,058
1624 shs NVDA	302,876	302,876
894 shs OMC	72,190	72,190
457 shs ORKLY	5,128	5,128
132 shs OTSKY	3,740	3,740
44 shs PANW	8,105	8,105
58 shs PAAS	3,005	3,005
1195 shs PCRHY	15,463	15,463
156 shs PSO	2,190	2,190
84 shs PEP	12,056	12,056
687 shs PFE	17,106	17,106
71 shs PINS	1,838	1,838
83 shs PGR	18,901	18,901
1756 shs PUBGY	45,445	45,445
1958 shs QBIEY	26,022	26,022
132 shs QCOOM	22,579	22,579
755 shs RCRUY	8,494	8,494
221 shs RY	37,678	37,678
69 shs SPCI	36,059	36,059
233 shs CRM	61,724	61,724
171 shs IOT	6,062	6,062
1 shs SDZNY	73	73
890 shs SBGSY	48,892	48,892
265 shs NOW	40,595	40,595
104 shs STRNY	3,942	3,942
129 shs SHOP	20,765	20,765
168 shs SMMNY	4,407	4,407
225 shs SIGCY	3,198	3,198
61 shs SGAPY	2,160	2,160
2240 shs SCGLY	36,176	36,176
202 shs SMPNY	3,416	3,416
72 shs SWX	5,761	5,761
434 shs SCBFY	21,466	21,466
76 shs STN	7,171	7,171
190 shs STT	24,512	24,512
25 shs SYK	8,787	8,787
57 shs SMTOY	2,273	2,273
780 shs SMFG	15,077	15,077
136 shs SSREY	5,690	5,690
12 shs TMUS	2,436	2,436
1134 shs TAK	17,679	17,679
67 shs TPR	8,561	8,561
359 shs TGT	35,092	35,092
120 shs TMSNY	12,004	12,004
165 shs TEX	8,808	8,808
1 shs TSCDY	18	18
101 shs TSLA	45,422	45,422
258 shs TEVA	8,052	8,052
34 shs TKOMY	1,257	1,257
88 shs TOELY	9,777	9,777
131 shs TM	28,042	28,042
161 shs TWLO	22,901	22,901
112 shs UBER	9,151	9,151
844 shs UNCRY	35,001	35,001
27 shs UNH	8,913	8,913
30 shs UNM	2,325	2,325
1 shs VLTO	100	100
834 shs VZ	33,969	33,969
30 shs VRSK	6,711	6,711
73 shs V	25,602	25,602
304 shs VNT	11,303	11,303
29 shs VOYA	2,160	2,160
142 shs WAB	30,310	30,310
164 shs WPM	19,273	19,273
21 shs WSM	3,750	3,750
22 shs WYN	2,647	2,647
61 shs XYL	8,307	8,307
8 shs YUM	1,210	1,210
130 shs ZLNDY	1,919	1,919
85 shs IRM	7,051	7,051
107 shs VTR	8,280	8,280
51 shs ALC	4,019	4,019
9 shs SPOT	5,226	5,226
9 shs ASMIY	5,431	5,431
18 shs MICC	285	285
171 shs AAGIY	7,016	7,016
47 shs ATEYY	5,937	5,937
285 shs ADYEY	4,551	4,551
149 shs AIQUY	5,596	5,596
3289 shs ALBKY	2,894	2,894
42 shs AMADY	3,086	3,086
84 shs ASHGY	5,942	5,942
377 shs ASAZY	7,280	7,280
127 shs AZN	11,675	11,675
491 shs ATLCY	7,856	7,856
164 shs AXAHY	7,870	7,870
144 shs BDRFY	3,194	3,194
216 shs CYATY	3,482	3,482
225 shs MBGYY	3,953	3,953
209 shs DTEGY	6,834	6,834
103 shs HVRRY	5,363	5,363
75 shs HOCPY	11,374	11,374
492 shs IDEXY	8,118	8,118
366 shs ING	10,248	10,248
245 shs ISNPY	10,194	10,194
87 shs JRONY	4,135	4,135
111 shs ADRNY	4,532	4,532
52 shs LRLCY	4,454	4,454
84 shs LSEGY	2,568	2,568
32 shs MQBKY	4,335	4,335
170 shs MIELY	9,860	9,860
738 shs MUFG	11,705	11,705
431 shs MRAAY	4,439	4,439
70 shs NSRGY	6,915	6,915
73 shs NVS	10,064	10,064
117 shs NVO	5,953	5,953
249 shs IX	7,276	7,276
255 shs OVCHY	7,892	7,892
512 shs PROSY	6,328	6,328
179 shs PRYMY	8,995	8,995
90 shs RELX	3,638	3,638
264 shs RHHBY	13,614	13,614
291 shs SSEZY	8,628	8,628
47 shs SGPYY	2,730	2,730
29 shs SAP	7,044	7,044
171 shs SBGSY	9,394	9,394
76 shs SIEGY	10,636	10,636
285 shs SGAPY	10,092	10,092
388 shs SONY	9,933	9,933
77 shs SFGYY	403	403
120 shs SCNFY	5,935	5,935
400 shs SAUHY	4,660	4,660
387 shs TDHOY	4,489	4,489
414 shs TTDKY	5,837	5,837
22 shs TSM	6,686	6,686
216 shs TWODY	3,110	3,110
65 shs TTNDY	3,743	3,743
83 shs UL	5,428	5,428
357 shs VEOEY	6,197	6,197
444 shs VWDRY	3,982	3,982
60 shs LIN	25,583	25,583
82 shs AMD	17,561	17,561
222 shs GOOGL	69,486	69,486
263 shs AMZN	60,706	60,706
181 shs AAPL	49,207	49,207
112 shs AMAT	28,783	28,783
8 shs AZO	27,132	27,132
490 shs BAC	26,950	26,950
281 shs BSX	26,793	26,793
87 shs AVGO	30,111	30,111
242 shs BRO	19,287	19,287
24 shs COST	20,696	20,696
163 shs DHR	37,314	37,314
83 shs DE	38,642	38,642
87 shs FERG	19,369	19,369
22 shs GWW	22,199	22,199
63 shs HD	21,678	21,678
203 shs ICE	32,878	32,878
21 shs KLAC	25,517	25,517
38 shs LLY	40,838	40,838
82 shs MMC	15,213	15,213
62 shs MAR	19,235	19,235
61 shs MAR	34,824	34,824
160 shs MSFT	77,379	77,379
342 shs NVDA	63,783	63,783
65 shs ORCL	12,669	12,669
98 shs PG	14,044	14,044
53 shs SPGI	27,697	27,697
88 shs CRM	23,312	23,312
95 shs NOW	14,553	14,553
38 shs SHW	12,313	12,313
66 shs SYK	23,197	23,197
49 shs SNPS	23,016	23,016
53 shs TMO	30,711	30,711
56 shs VRSK	10,290	10,290
178 shs WM	39,108	39,108
69 shs WDAY	14,820	14,820

- TIN:

TY 2025 InvestmentsOtherSchedule2

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
PRI - CARD Bank, equity interest	FMV	259,685	259,685
Terra Alpha Fund	FMV	2,087,386	2,087,386
530 shs O	FMV	29,876	29,876

- TIN:

TY 2025 LegalFeesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Legal fees	2,923	0	2,480	443

- TIN:

TY 2025 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 eposits	432	0	0
Accrued interest	7,962
Credit balance for deposits in transit		17,083	17,083

- TIN:

TY 2025 OtherDecreasesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Amount
Real estate valuation adjustment	539,274

- TIN:

TY 2025 OtherExpensesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Revenue and Expenses per Books	Adjusted Net Income	Disbursements for Charitable Purposes
Office expenses	5,293	625	4,668
Bank fees	60	0	60
Computer expenses	4,848	0	4,848
Insurance	2,652	1,367	1,285
Allocated to charitable purposes	0	-22,415	22,415

- TIN:

TY 2025 OtherIncomeSchedule2

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
Rental Income	16,107		16,107
Pass-Through Investment Income	3,638	3,638	0

- TIN:

TY 2025 OtherIncreasesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Amount
Net unrealized gains on investments	1,353,191
Net timing differences, payments initiated to funds withdrawn	20,340

- TIN:

TY 2025 OtherLiabilitiesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Description	Beginning of Year - Book Value	End of Year - Book Value
Tenant deposits	1,280	0

- TIN:

TY 2025 OtherProfessionalFeesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Property caretaker	8,000	0	8,000	0
Investment advisory fees	95,211	95,211	0	0

- TIN:

TY 2025 TaxesSchedule

Name:

Rocking Moon Foundation Inc

EIN:

05-0545520

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Foreign taxes	7,487	7,487	0	0
Excise taxes	21,700	0	0	0