Rocking Moon Foundation Inc

YARMOUTH, ME EIN: 05-0545520

Rocking Moon Foundation Inc is a private foundation based in Yarmouth, Maine, established in 2003. The foundation maintains a low public profile and does not operate a website or employ a formal staff. It is a smaller organization that makes limited grants annually, typically fewer than 20 awards per year, though recent filings indicate approximately 25-26 grants annually.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$15.7M

+40.2% YoY

Annual Giving

$805K

-11.2% YoY

Grant Count

25

-7.4% YoY

Avg Grant Size

$32K

-4.1% YoY

Under IRS private-foundation payout rules, Rocking Moon Foundation Inc reported a distributable amount of $582K for 2024 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated April 2026.

Mission & Focus Areas

The foundation's grantmaking is wide-ranging and supports a broad selection of programs and initiatives. Primary funding areas include:

  • Education — particularly youth education initiatives
  • Human Services — community development and at-risk populations
  • LGBTQ Causes — organizations working with at-risk gay, lesbian, and transgender youth
  • Equal Rights — civil rights and advocacy work
  • Diseases — health-related charitable work

In addition to grantmaking, the foundation provides office space at free or significantly discounted rental rates to small nonprofit entities to facilitate their tax-exempt charitable missions.

Grantmaking

Recent grantees include:

Average Grant

amount: approximately $39,000

How to Apply

**

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Geographic Focus

Where this funder awards grants

The foundation tends to prioritize organizations located along the eastern coast of the United States. Primary funding regions include:

  • Maine
  • New York
  • District of Columbia

These three regions account for approximately 80% of all grants made by the foundation.

Grant Distribution by State

13states
+5 more states

Cities

AlamedaAtlantaAugustaAustinBeavertonBethesdaBostonBrooklynChicagoColchesterDallasGermantownHumbleIndian IslandLewistonLos AngelesMilbridgeNew YorkNyOakland

Financial History

Multi-year comparison from IRS filings

Assets & Revenue (2024):

  • Total assets: $15,720,550
  • Total revenues: $5,169,818
  • Total expenses: $1,186,219
  • Total giving: $804,565

Historical Giving Trends:

  • Annual giving has decreased from $1.7 million in 2020 to approximately $907,000 in 2023
  • The foundation has made 104 grants totaling $4.1 million across available records

Staffing:

  • 1 full-time employee (Executive Director)
  • Board members serve on a volunteer basis
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$1M$3M$4M$6M20202021202220232024
Metric202420232022
Total Assets$15,720,550$11,211,682$10,996,386
Revenue$5,169,818$1,108,842$441,086
Expenses$1,186,219$1,223,088$1,703,422
Qualifying Distributions$1,067,030$1,116,262$1,638,693
Net Investment Income$749,970$1,068,392$410,227
Distributable Amount$581,816$543,648$485,502

Giving Over Time

Total grant dollars and number of grants per year

$0$435K$869K$1M$2M40 grants202029 grants202137 grants202227 grants202325 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

The Ali Forney Center$102KKnox County Homeless Coa…$100KChildren's National Medi…$77KAmerican Civil Liberties…$60KOpen City Advocates$60KThe Lesbian Gay Bisexual…$51KThe Level Up Project$45KImmigrant Legal Advocacy…$30KTree Street Youth$30KTrekkers$25K

Grant Size Distribution

158 grants across all recorded years

91<$50K54$50–100K13$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include The Ali Forney Center ($101,791), Knox County Homeless Coalition ($100,348), Children's National Medical Center ($77,306).

RecipientPurposeAmount
American Civil Liberties Union Foundation New York, NYProgram Support - LGBT Project$60,173
Area Interfaith Outreach Food and Energy Assistance Rockland, MEProgram Support - Knox County Weekend Meal Program$20,227
Bright Beginnings Inc Washington, DCGeneral Operating Support$14,907
Childhood Brain Tumor Foundation Germantown, MDGeneral Operating Support$10,179
Children's National Medical Center Washington, DCCapacity Building Support for Gender & Autism Program (Year 3 of 3)$77,306
Cystic Fibrosis Foundation Bethesda, MDProgram Support - Compass Program$23,378
Greater Portland Immigrant Welcome Center Portland, MEGeneral Operating Support$10,000
Hand in Hand Mano en Mano Milbridge, MEGeneral Operating Support$9,938
Immigrant Legal Advocacy Project Portland, MEGeneral Operating Support$30,321
IntegrateNYC New York, NYProgram Support - Youth Justice Fair$5,000

Leadership & Key People

Leadership team and compensation from IRS filings

Board & Staff:

  • Joseph R. Higdon — Trustee; heavily involved in micro-lending and educational initiatives in the Philippines; sits on the board of multiple youth mentoring organizations across the United States
  • William J. Higdon-Sudow — President
  • Robert J. Higdon — Treasurer
  • Matthew Jaffe — Trustee
  • Ellen L. Sudow — Trustee; Principal Officer
  • Sarah Higdon-Sudow — Trustee
  • Erin Cinelli — Executive Director

The Higdon family founded the foundation in 2003.

Compensation Overview

From 2024 IRS filing

From 2024 filing

NameTitleHoursCompensation
Joseph R HigdonTrustee1
Matthew JaffeTrustee1
Ellen L SudowTrustee1
Sarah Higdon-SudowTrustee1
William J Higdon-SudowPresident1
Robert J HigdonTreasurer1

Recent News & Activity

Recent developments and announcements

The foundation continues to make grants to organizations across its priority areas. Recent multi-year grants indicate ongoing support for capacity building and program development, particularly in areas serving vulnerable youth populations and LGBTQ communities.

Community Foundation\u2019s Rock Charitable Fund Supports Projects at Seventeen\

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What does Rocking Moon Foundation Inc fund?

The foundation's grantmaking is wide-ranging and supports a broad selection of programs and initiatives. Primary funding areas include: • **Education** — particularly youth education initiatives • **Human Services** — community development and at-risk populations • **LGBTQ Causes** — organizations working with at-risk gay, lesbian, and transgender youth • **Equal Rights** — civil rights and advocacy work • **Diseases** — health-related charitable work In addition to grantmaking, the foundation …

How do I apply for a grant from Rocking Moon Foundation Inc?

**Grant Amounts:** • Typical awards range from $2,000 to $101,791 • Median grant amount: $23,000–$25,000 • Average grant amount: approximately $39,000 • Individual grants have historically ranged from $2,000 to $150,000 **Recent Grant Activity:** Recent grantees include: • Ali Forney Center — $101,791 (General Operating Support, Year 3 of 3) • Homeworthy — $100,348 (Program Support) • Children's National — $77,306 (Capacity Building Support for Gender & Autism Program, Year 3 of 3) • Advocates …

Where does Rocking Moon Foundation Inc make grants?

The foundation tends to prioritize organizations located along the eastern coast of the United States. Primary funding regions include: • Maine • New York • District of Columbia These three regions account for approximately 80% of all grants made by the foundation.

What size grants does Rocking Moon Foundation Inc award?

In 2024, Rocking Moon Foundation Inc awarded 25 grants totaling $805K — an average of about $32K per grant, based on its IRS Form 990 filings.

How much is Rocking Moon Foundation Inc required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Rocking Moon Foundation Inc reported a distributable amount of $582K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Rocking Moon Foundation Inc's EIN?

Rocking Moon Foundation Inc's EIN (Employer Identification Number) is 05-0545520. IRS Form 990 filing data is available on this page for 2020–2024.

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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.

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