SCARLET MOON FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SCARLET MOON FOUNDATION INC (EIN 92-3329022)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-20
IRS object ID
202502329349100300
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-20T06:57:24-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232426656PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUCKNO LISICKY & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1645 HAMILTON ST SUITE 204AddressLine1Txt
CityALLENTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18101ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN923329022EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCARLET MOON FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSCARBusinessNameControlTxt
Phone7186904930PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 MACK ROADAddressLine1Txt
CityBANGORCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18013ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTANIA LUNAPersonNm
Person TitleSECRETARY/ TREASURERPersonTitleTxt
Phone7186904930PhoneNum
Signature2025-07-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID J MARAKOVITSPreparerPersonNm
PTINP01301543PTIN
Phone6108218580PhoneNum
Preparation2025-08-20PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,498,307FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,551,103ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$27,449DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,449DividendsNetInvstIncmAmt
Dividends Adj Net Incm$27,449DividendsAdjNetIncmAmt
Total Rev And Expnss$1,578,552TotalRevAndExpnssAmt
Total Net Invst Incm$27,449TotalNetInvstIncmAmt
Total Adj Net Incm$27,449TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$379LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$379LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$10,000AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$146OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$146OtherProfFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss$74,719OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$72,720OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$85,244TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$73,245TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$85,244TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$73,245TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,493,308ExcessRevenueOverExpensesAmt
Net Investment Income$27,449NetInvestmentIncomeAmt
Adjusted Net Income$27,449AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash EOY$56,302CashEOYAmt
Cash EOYFMV$56,302CashEOYFMVAmt
Sav And Temp Cash Invst EOY$927,449SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$927,449SavAndTempCashInvstEOYFMVAmt
Corporate Stock EOY$493,000CorporateStockEOYAmt
Corporate Stock EOYFMV$493,000CorporateStockEOYFMVAmt
Other Assets EOY$21,556OtherAssetsEOYAmt
Other Assets EOYFMV$21,556OtherAssetsEOYFMVAmt
Total Assets EOY$1,498,307TotalAssetsEOYAmt
Total Assets EOYFMV$1,498,307TotalAssetsEOYFMVAmt
Accounts Payable EOY$11,999AccountsPayableEOYAmt
Total Liabilities EOY$11,999TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests EOY$1,486,308NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances EOY$1,486,308TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$0TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,498,307TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Excess Revenue Over Expenses$1,493,308ExcessRevenueOverExpensesAmt
Subtotal$1,493,308SubtotalAmt
Other Decreases$7,000OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,486,308TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$382InvestmentIncomeExciseTaxAmt
Subtotal$382SubtotalAmt
Tax Based On Investment Income$382TaxBasedOnInvestmentIncomeAmt
Tax Due$382TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksTANIA LUNAIndividualWithBooksNm
Phone7186904930PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1100 MACK ROADAddressLine1Txt
CityBANGORCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18013ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnYes (true)BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnYes (true)FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BRIAN LUNA
100 MACK ROADBANGORPA18013PRESIDENT30.00$0$0$0
TANIA LUNA
100 MACK ROADBANGORPA18013SECRETARY/ T30.00$0$0$0
JULIE FOREGERR
5 LAVENDER LANEMT TREMPERNY12457MEMBER1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1TO OPERATE AN ANIMAL SANCTUARY, PROVIDE GRANTS TO OTHER NON-PROFIT ORGANIZATIONS, AND OFFER EDUCATION ON ANIMAL WELFARE ISSUES TO THE PUBLIC.Description1Txt
Expenses1$73,245Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,471,480AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$47,771AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$21,556FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,540,807TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,540,807AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$23,112CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,517,695NetVlNoncharitableAssetsAmt
Minimum Investment Return$75,885MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$73,245ExpensesAndContributionsAmt
Charitable Assets Acquis Paid$21,556CharitableAssetsAcquisPaidAmt
Qualifying Distributions$94,801QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Qualifying Distributions$94,801QualifyingDistributionsAmt
Remaining Distri From Corpus$94,801RemainingDistriFromCorpusAmt
Total Corpus$94,801TotalCorpusAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Private Operating Fndtn Ruling2024-02-13PrivateOperatingFndtnRulingDt
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$27,449CurrentYearAmt
Total$27,449TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Current Year$23,332CurrentYearAmt
Total$23,332TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$94,801CurrentYearAmt
Total$94,801TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$94,801CurrentYearAmt
Total$94,801TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$50,590CurrentYearAmt
Total$50,590TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerBRIAN AND TANIA LUNAContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$27,449RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$27,449RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$27,449TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonBRIAN AND TANIA LUNAContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1100 MACK ROADAddressLine1Txt
CityBANGORCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18013ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1,551,103TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$10,000Amt

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationINITAL FILING, 990-PF WILL BE FILED IN PENNSYLVANIA.ExplanationTxt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEQUITIESStockNm
EOY Book Value$493,000EOYBookValueAmt
EOYFMV$493,000EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
Legal Fees$379LegalFeesAmt
Disbursements Charitable Prps$379DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDEPOSITSDesc
EOY Book Value$21,556EOYBookValueAmt
EOYFMV$21,556EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescUNRELAIZED LOSS ON INVESTMENTDesc
Amt$7,000Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
ANIMAL FOOD AND SUPPLIES$27,463$25,464
ANIMAL CARE$14,000$14,000
VETERINARY CARE$6,403$6,403
FARRIER SERVICES$1,752$1,752
VOLUNTEER MEALS$334$334
REPAIRS AND MAINTENANCE$24,246$24,246
ADVERTISING AND MARKETING$521$521

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryBANK FEESCategoryTxt
Amt$146Amt
Disbursements Charitable Prps$146DisbursementsCharitablePrpsAmt

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