Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
Name of foundation
MILLER FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)310 WAHWAHTAYSEE WAY   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BATTLE CREEK, MI49015
A Employer identification number

38-6064925
B Telephone number (see instructions)

(269) 964-3542
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$28,014,674J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach
schedule)..............  
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 519,289 519,289  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,067,836
b Gross sales price for all assets on line 6a 3,638,407
7 Capital gain net income (from Part IV, line 2)... 1,067,836
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 74 0  
12 Total. Add lines 1 through 11........ 1,587,199 1,587,125  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 127,740 7,664   120,076
14 Other employee salaries and wages...... 30,386 1,823   28,563
15 Pension plans, employee benefits....... 831 50   781
16a Legal fees (attach schedule)......... Click to see attachment 765 765   0
b Accounting fees (attach schedule)....... Click to see attachment 9,750 6,750   3,000
c Other professional fees (attach schedule).... Click to see attachment 63,805 52,043   11,762
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 8,500 0   0
19 Depreciation (attach schedule) and depletion... Click to see attachment 33,477 16,739  
20 Occupancy.............. 66,466 1,994   64,472
21 Travel, conferences, and meetings....... 3,590 108   3,482
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 35,573 1,067   34,506
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 380,883 89,003   266,642
25 Contributions, gifts, grants paid........ 831,018 831,018
26 Total expenses and disbursements. Add lines 24 and 25 1,211,901 89,003   1,097,660
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 375,298
b Net investment income (if negative, enter -0-) 1,498,122
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
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............... 156 675 675
2 Savings and temporary cash investments.......... 1,284,066 803,372 803,372
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
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) bullet6,452,000
Less: allowance for doubtful accounts bullet0 6,327,000 6,452,000 6,452,000
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule) 239,125 Click to see attachment197,647 195,969
b Investments—corporate stock (attach schedule)........ 5,626,281    
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 10,740,426 Click to see attachment17,166,589 19,499,225
14 Land, buildings, and equipment: basis bullet2,005,266
Less: accumulated depreciation (attach schedule) bullet941,833 1,085,409 Click to see attachment1,063,433 1,063,433
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 25,302,463 25,683,716 28,014,674
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 bullet) Click to see attachment377 Click to see attachment377
23 Total liabilities (add lines 17 through 22).......... 377 377
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted................... 25,302,086 25,683,339
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)...... 25,302,086 25,683,339
31 Total liabilities and net assets/fund balances (see instructions).. 25,302,463 25,683,716
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 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 25,302,086
2 Enter amount from Part I, line 27a..................... 2 375,298
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 5,955
4 Add lines 1, 2, and 3.......................... 4 25,683,339
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 25,683,339
Form 990-PF (2014)
Form 990-PF (2014)
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 TRADITIONAL EQUITY - PUBLICLY TRADED SECURITIES P    
b TRADITIONAL EQUITY - PUBLICLY TRADED SECURITIES P    
c GLOBAL/FLEXIBLE - PUBLICLY TRADED SECURITIES P    
d FIXED INCOME - PUBLICLY TRADED SECURITIES P    
e PIMCO - PUBLICLY TRADED SECURITIES P    
PIMCO - PUBLICLY TRADED SECURITIES P    
MILLER COLLEGE - PUBLICLY TRADED SECURITIES P    
MILLER COLLEGE - PUBLICLY TRADED SECURITIES P    
CAPITAL GAINS DISTRIBUTIONS P    
(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 360,215   348,462 11,753
b 1,439,079   990,820 448,259
c 190,150   134,059 56,091
d 200,000   202,268 -2,268
e 84,066   88,585 -4,519
104,252   103,545 707
457,710   535,799 -78,089
176,134   167,033 9,101
626,801     626,801
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       11,753
b       448,259
c       56,091
d       -2,268
e       -4,519
      707
      -78,089
      9,101
      626,801
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 1,067,836
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
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2013 1,066,483 20,045,990 0.053202
2012 1,040,016 19,487,197 0.053369
2011 1,042,570 20,401,295 0.051103
2010 1,063,406 19,488,749 0.054565
2009 850,576 18,130,844 0.046913
2 Total of line 1, column (d) ...................... 2 0.259152
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.051830
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 20,416,642
5 Multiply line 4 by line 3....................... 5 1,058,195
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 14,981
7 Add lines 5 and 6......................... 7 1,073,176
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,109,160
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2014)
Form 990-PF (2014)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 14,981
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% 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 14,981
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 14,981
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 13,554
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 1,500
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 15,054
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 19
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 54
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet54 RefundedBullet 11 0
Part VII-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 Instructions
for 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. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 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:
  • 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?................
    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 XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletMI
    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 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 addressbulletWWW.THEMILLERFOUNDATION.COM/ BCREATIVEARTS.ORG
    14
    The books are in care ofbulletSARA WALLACE Telephone no.bullet (269) 964-3542
    Located atbullet310 WAHWAHTAYSEE WAYBATTLE CREEKMI ZIP+4bullet49015
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2014, 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 instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    Part VII-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?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (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)?.................
    (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.).........
    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
    .........bullet
    c
    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 2014?.............
    1c
     
    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 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    If "Yes," list the years bullet20, 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.
    bullet20, 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?........................
    b
    If "Yes," did it have excess business holdings in 2014 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 2014.)....................
    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 2014?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? (see instructions)..................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    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
     
     
    .........bullet
    c
    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?............
    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?.......................
    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?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 7
    Part VIII
    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
    RANCE LEADERS TREASURER
    2.00     		6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    BARBARA L COMAI TRUSTEE
    2.00     		6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    PAUL OHM TRUSTEE
    2.00     		6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    GLORIA J ROBERTSON TRUSTEE
    2.00     		6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    ARTHUR ANGOOD VICE CHAIRMAN
    2.00     		6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    GREG DOTSON CHAIRMAN
    3.00     		15,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    JOHN GALLAGHER TRUSTEE
    3.00     		6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    ALLEN L MILLER SECRETARY
    2.00     		3,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    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
    SARA WALLACE EXECUTIVE DIRECTOR
    40.00     		73,740 157 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    Total number of other employees paid over $50,000...................bullet 0
    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
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-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 BCREATIVE ARTS INITIATIVE THAT ALLOWS FOR GRANTS FOR TEACHERS IN THE BATTLE CREEK AREA TO EXPAND THEIR KNOWLEDGE AND ABILITY IN THE ARTS. 11,762
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    Part IX-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.........................bullet0
    Part X
    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
    20,128,230
    b
    Average of monthly cash balances.......................
    1b
    599,325
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    20,727,555
    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
    20,727,555
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    310,913
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    20,416,642
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,020,832
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,020,832
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    14,981
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    14,981
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,005,851
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    74
    5
    Add lines 3 and 4............................
    5
    1,005,925
    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 XIII, line 1 ...
    7
    1,005,925
    Part XII
    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
    1,097,660
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    11,500
    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 V, line 8, and Part XIII, line 4
    4
    1,109,160
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    14,981
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,094,179
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2013     		(c)
    2013     		(d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 1,005,925
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2014:
    a From 2009.......  
    b From 2010....... 106,221
    c From 2011....... 48,925
    d From 2012....... 102,660
    e From 2013....... 74,759
    fTotal of lines 3a through e......... 332,565
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 1,109,160
    a Applied to 2013, 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 2014 distributable amount..... 1,005,925
    e Remaining amount distributed out of corpus 103,235
    5 Excess distributions carryover applied to 2014. 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 5 435,800
    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 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		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
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		435,800
    10 Analysis of line 9:
    a Excess from 2010.... 106,221
    b Excess from 2011.... 48,925
    c Excess from 2012.... 102,660
    d Excess from 2013.... 74,759
    e Excess from 2014.... 103,235
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-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 2014, enter the date of the ruling.......bullet
     
    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 X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2014 (b) 2013 (c) 2012 (d) 2011
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    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 X, 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 XV
    Supplementary Information (Complete this part only if the organization 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).)
    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 bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    MILLER FOUNDATION
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    (269) 964-3542
    bThe form in which applications should be submitted and information and materials they should include:
    CHARITABLE ORGANIZATIONS SHOULD SEND AN INITIAL LETTER TO THE MILLER FOUNDATION WHICH DESCRIBES THE PROJECT OR PROGRAM, THE AMOUNT REQUESTED, AND THE AMOUNTS BEING REQUESTED FROM OTHER FOUNDATIONS.
    cAny submission deadlines:
    TRUSTEES MEET IN JANUARY, MARCH, MAY, JULY, SEPTEMBER, AND NOVEMBER TO CONSIDER PROPOSALS. APPLICATI
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    GRANTS ARE AWARDED TO ELIGIBLE BATTLE CREEK AREA PROJECTS ONLY. GRANTEES WHICH ARE NOT GOVERNMENTAL OR RELIGIOUS ENTITIES MUST HAVE A DETERMINATION LETTER FROM THE IRS WHICH STATES THAT THEY ARE A 501(C)(3) ORGANIZATION WHICH IS NOT A PRIVATE FOUNDATION.
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 11
    Part XV
    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
    B C COMMUNITY FOUNDATION
    34 W JACKSON ST
    BATTLE CREEK,MI49017     		N/A PC CEO GRANTS 250
    B C COMMUNITY FOUNDATION - ELEMENTARY ENRICHMENT PROJECT
    34 W JACKSON ST
    BATTLE CREEK,MI49017     		N/A PC HUMAN SERVICES 500
    B C PUBLIC SCHOOLS - MIRANDA PARK PARTY SPONSOR
    3 VAN BUREN WEST
    BATTLE CREEK,MI49017     		N/A PC COMMUNITY SUPPORT 1,000
    BATTLE CREEK AREA CATHOLIC SCHOOL
    63 N 24TH ST
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 924
    BATTLE CREEK MONTESSORI ACADEM - BCREATIVE FIELD TRIP-ART PRIZE
    399 N 20TH ST
    SPRINGFIELD,MI49037     		N/A PC FIELD TRIPS 450
    BATTLE CREEK PUBLIC SCHOOLS
    3 VAN BUREN WEST
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 200
    BATTLE CREEK PUBLIC SCHOOLS
    3 VAN BUREN WEST
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 486
    BATTLE CREEK PUBLIC SCHOOLS - BAND CAMP
    3 VAN BUREN WEST
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 1,100
    BATTLE CREEK PUBLIC SCHOOLS - BCREATIVE FIELD TRIP
    3 VAN BUREN WEST
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 102
    BC AREA HABITAT FOR HUMANITY
    286 CAPITAL AVE NE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 250
    BCA CATHOLIC SCHOOLS FDN
    63 N 24TH ST
    BATTLE CREEK,MI49015     		N/A PC MATCHING GRANTS 1,000
    BCA CATHOLIC SCHOOLS FDN
    63 N 24TH ST
    BATTLE CREEK,MI49015     		N/A PC MATCHING GRANTS 300
    BIG BROTHERS BIG SISTERS
    34 W JACKSON ST SUITE 5A
    BATTLE CREEK,MI49017     		N/A PC OPERATIONS 250
    BINDER PARK ZOO
    7400 DIVISION DR
    BATTLE CREEK,MI49014     		N/A PC MATCHING GRANTS 100
    BINDER PARK ZOO
    7400 DIVISION DR
    BATTLE CREEK,MI49014     		N/A PC MATCHING GRANTS 500
    BLUE LAKE FINE ARTS CAMP
    300 E CRYSTAL LAKE RD
    TWIN LAKE,MI49457     		N/A PC SCHOLARSHIPS 1,500
    BLUE LAKE FINE ARTS CAMP
    300 E CRYSTAL LAKE RD
    TWIN LAKE,MI49457     		N/A PC SCHOLARSHIPS 1,800
    BLUE LAKE FINE ARTS CAMP
    300 E CRYSTAL LAKE RD
    TWIN LAKE,MI49457     		N/A PC SCHOLARSHIPS 1,200
    BRASS BAND OF BATTLE CREEK
    PO BOX 556
    MARSHALL,MI49068     		N/A PC CEO GRANTS 250
    CALHOUN CHRISTIAN SCHOOL - BCREATIVE FIELD TRIP
    20 S WOODROW
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 1,365
    CALHOUN CHRISTIAN SCHOOL - BCREATIVE SCHOLARSHIPS
    20 S WOODROW
    BATTLE CREEK,MI49015     		N/A PC SCHOLARSHIPS 500
    CALHOUN COUNTY ANIMAL CENTER
    165 S UNION ST
    BATTLE CREEK,MI49014     		N/A PC MATCHING GRANTS 250
    CEREAL CITY CONCERT BAND
    80 SHERMAN RD
    BATTLE CREEK,MI49017     		N/A PC OPERATIONS 250
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017     		N/A PC HUMAN SERVICES 20,000
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 100
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 250
    CISD - BCREATIVE FIELD TRIP GRANT
    17111 G DR N
    MARSHALL,MI49068     		N/A PC FIELD TRIPS 1,000
    COMM INTEGRATED RECREATION
    154 WEST ST
    BATTLE CREEK,MI49037     		N/A PC FIELD TRIPS 600
    FAMILY ENRICHMENT CENTER
    415 S 28TH ST
    BATTLE CREEK,MI49015     		N/A PC CEO GRANTS 1,250
    FAMILY HEALTH CENTER
    181 W EMMETT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 100
    FOOD BANK OF SC MICHIGAN INC
    PO BOX 408
    BATTLE CREEK,MI49016     		N/A PC OPERATIONS 500
    FOOD BANK OF SC MICHIGAN INC
    PO BOX 408
    BATTLE CREEK,MI49016     		N/A PC MATCHING GRANTS 100
    FOOD BANK OF SC MICHIGAN INC
    PO BOX 408
    BATTLE CREEK,MI49016     		N/A PC MATCHING GRANTS 500
    GENERATION E INSTITUTE
    15 CAPITAL AVE SW 201
    BATTLE CREEK,MI49017     		N/A PC CEO GRANTS 250
    GIRL SCOUTS HEART OF MI
    601 W MAPLE ST
    KALAMAZOO,MI49008     		N/A PC OPERATIONS 250
    GUARDIAN INC
    18 MICHIGAN AVE W 300
    BATTLE CREEK,MI49017     		N/A PC HUMAN SERVICES 20,000
    HARPER CREEK PUBLIC SCHOOLS
    7454 B DR N
    BATTLE CREEK,MI49014     		N/A PC FIELD TRIPS 950
    HUMANE SOCIETY-CALHOUN AREA
    2500 WATKINS
    BATTLE CREEK,MI49015     		N/A PC MATCHING GRANTS 500
    HUMANE SOCIETY-CALHOUN AREA
    2500 WATKINS
    BATTLE CREEK,MI49015     		N/A PC MATCHING GRANTS 250
    KCC FOUNDATION
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 250
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC ECONOMIC DEVELOPMENT 10,000
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 500
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 500
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 250
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 100
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 200
    KINGMAN MUSEUM OF NATURAL HIST
    175 LIMIT ST
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 100
    LAKEVIEW SCHOOL DISTRICT
    15 ARBOR ST
    BATTLE CREEK,MI49015     		N/A PC SCHOLARSHIPS 150
    LAKEVIEW SCHOOL DISTRICT
    15 ARBOR ST
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 3,600
    LAKEVIEW SCHOOL DISTRICT
    15 ARBOR ST
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 1,100
    LAKEVIEW SCHOOL DISTRICT - BCREATIVE SCHOLARSHIPS-BAND CAMP
    15 ARBOR ST
    BATTLE CREEK,MI49015     		N/A PC SCHOLARSHIPS 10,074
    LEILA ARBORETUM SOCIETY INC
    928 MICHIGAN AVE W
    BATTLE CREEK,MI49037     		N/A PC CEO GRANTS 500
    LEILA ARBORETUM SOCIETY INC
    928 MICHIGAN AVE W
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 100
    MILLER COLLEGE ANNUAL WRITE OFF LOAN
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC EDUCATION 100,000
    MINGES BROOK ELEMENTARY
    435 LINCOLN HILL DR
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 1,296
    MINGES BROOK ELEMENTARY
    435 LINCOLN HILL DR
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 1,500
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC OPERATIONS 5,000
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 680
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 428
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 1,944
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 1,000
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 500
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC ARTS 9,000
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 100
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 100
    MUSIC CENTER OF SC MI
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 1,270
    MUSIC CENTER OF SC MI - BCREATIVE SCHOLARSHIP
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 323
    MUSIC CENTER OF SC MI - BCREATIVE SCHOLARSHIP
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 238
    MUSIC CENTER OF SC MI - BCREATIVE SCHOLARSHIPS
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 696
    MUSIC CENTER OF SC MI - BCREATIVE SCHOLARSHIPS
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 1,101
    MUSIC CENTER OF SC MI - BCREATIVE SCHOLARSHIPS
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 2,032
    MUSIC CENTER OF SC MI - SCHOLARSHIPS
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC SCHOLARSHIPS 521
    NEW LEVEL SPORTS
    400 W MICHIGAN AVE
    BATTLE CREEK,MI49037     		N/A PC MATCHING GRANTS 4,000
    PENNFIELD SCHOOL DISTRICT
    8587 PENNFIELD RD
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 1,147
    PENNFIELD SCHOOL DISTRICT - BCREATIVE
    8587 PENNFIELD RD
    BATTLE CREEK,MI49017     		N/A PC FIELD TRIPS 451
    PLANNED PARENTHOOD OF SC MI
    655 ERIE ST
    THREE RIVERS,MI49093     		N/A PC MATCHING GRANTS 250
    PRAIRIEVIEW ELEMENTARY SCHOOL
    1675 IROQUOIS AVE
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 486
    PRAIRIEVIEW ELEMENTARY SCHOOL - BCREATIVE FIELD TRIP GRANT
    1675 IROQUOIS AVE
    BATTLE CREEK,MI49015     		N/A PC FIELD TRIPS 102
    REGION 3B AREA AGENCY ON AGING
    183 WEST ST
    BATTLE CREEK,MI49037     		N/A PC HUMAN SERVICES 2,500
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC OPERATIONS 5,000
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC OPERATIONS 1,200
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC EDUCATION 200,000
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC HUMAN SERVICES 7,000
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC EDUCATION 252,276
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC CEO GRANTS 250
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC EDUCATION 39,101
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 2,500
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC EDUCATION 75,000
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 500
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 1,250
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 2,000
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 750
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 100
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 500
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 200
    SAFE PLACE
    PO BOX 199
    BATTLE CREEK,MI49016     		N/A PC CEO GRANTS 250
    SAFE PLACE - CELEBRITY DINNER
    PO BOX 199
    BATTLE CREEK,MI49016     		N/A PC OPERATIONS 500
    SAFE PLACE
    PO BOX 199
    BATTLE CREEK,MI49016     		N/A PC MATCHING GRANTS 250
    SAFE PLACE
    PO BOX 199
    BATTLE CREEK,MI49016     		N/A PC MATCHING GRANTS 100
    SALVATION ARMY
    PO BOX 93
    BATTLE CREEK,MI49016     		N/A PC MATCHING GRANTS 100
    SALVATION ARMY
    PO BOX 93
    BATTLE CREEK,MI49016     		N/A PC MATCHING GRANTS 100
    SEXUAL ASSAULT SRVCS OF CALHOUN
    36 MANCHESTER ST
    BATTLE CREEK,MI49037     		N/A PC OPERATIONS 500
    SEXUAL ASSAULT SRVCS OF CALHOUN
    36 MANCHESTER ST
    BATTLE CREEK,MI49037     		N/A PC HUMAN SERVICES 3,000
    SEXUAL ASSAULT SRVCS OF CALHOUN
    36 MANCHESTER ST
    BATTLE CREEK,MI49037     		N/A PC HUMAN SERVICES 7,000
    SNAP INC
    28 PENN ST
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 250
    SNAP INC
    28 PENN ST
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 250
    SPRINGFIELD SCHOOL
    1023 AVENUE A
    BATTLE CREEK,MI49037     		N/A PC FIELD TRIPS 500
    SPRINGFIELD SCHOOL
    1023 AVENUE A
    BATTLE CREEK,MI49037     		N/A PC FIELD TRIPS 3,500
    THE HAVEN
    11 GREEN ST
    BATTLE CREEK,MI49017     		N/A PC OPERATIONS 250
    THE HAVEN
    11 GREEN ST
    BATTLE CREEK,MI49017     		N/A PC MATCHING GRANTS 100
    VALLEY VIEW ELEMENTARY - BCREATIVE FIELD TRIP GRANT
    960 AVENUE A
    BATTLE CREEK,MI49037     		N/A PC FIELD TRIPS 400
    WESTERN MICHIGAN UNIVERSITY - SCHOLARSHIP
    1903 W MICHIGAN AVE
    KALAMAZOO,MI49008     		N/A PC SCHOLARSHIPS 625
    WK KELLOGG BIOLOGICAL STATION
    12685 E C AVE
    AUGUSTA,MI49012     		N/A PC MATCHING GRANTS 500
    Total .................................bullet 3a 831,018
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		         
    4 Dividends and interest from securities....     14 519,289  
    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 1,067,836  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aREFUND OF GRANTS         74
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 1,587,125 74
    13Total. Add line 12, columns (b), (d), and (e)..................
    131,587,199
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-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 XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    11A RETURN OF PRIOR YEAR GRANTS
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 13
    Part XVII
    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) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    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) of the Code (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.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2014)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2014 AccountingFeesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 9,750 6,750   3,000

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

    TY 2014 DepreciationSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    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
    BUILDING IMPROVEMENTS   721,218 274,479 NC 39.000000000000 0 0    
    OFFICE EQUIPMENT   4,485 2,317 NC 5.000000000000 0 0    
    FURNITURE & FIXTURES   635,507 413,509 NC 7.000000000000 0 0    
    LAND   290,000   L   0 0    
    BUILDINGS   354,056 251,528 NC 39.000000000000 0 0    

    TY 2014 InvestmentsGovtObligationsSch
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    US Government Securities - End of Year Book Value:

    197,647
    US Government Securities - End of Year Fair Market Value:

    195,969
    State & Local Government Securities - End of Year Book Value:


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


    0


    TY 2014 InvestmentsOtherSchedule2
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    VANGUARD FTSE DEVELOPED MKTS E AT COST 1,014,176 1,039,124
    VANGUARD GROWTH ETF AT COST 1,473,390 2,245,220
    VANGUARD MID CAP VALUE ETF AT COST 328,947 437,044
    VANGUARD MIDCAP GROWTH ETF AT COST 424,301 561,802
    VANGUARD VALUE ETF INDEX AT COST 1,454,459 2,105,660
    CLEARBRIDGE SMALL CAP GWTH I AT COST 416,348 458,071
    DELAWARE INV SM CAP VAL INST AT COST 421,061 417,148
    FIRST EAGLE OVERSEAS I AT COST 771,423 710,115
    HARDING LOEVNER FRNT EMGMK INS AT COST 247,468 259,433
    THORNBURG DEVELOPING WORLD I AT COST 252,655 247,041
    VIRTUS PREM ALPHASECTOR AT COST 1,042,930 876,821
    BLACKROCK GLOBAL ALLOCATION I AT COST 987,216 1,232,126
    FIRST EAGLE GLOBAL I AT COST 1,042,257 1,559,768
    IVA WORLDWIDE I AT COST 1,243,920 1,341,792
    IVY ASSET STRATEGY I AT COST 653,859 772,256
    PIMCO ALL ASSET ALL AUTH P AT COST 1,323,512 1,157,984
    WELLS FARGO ADV ABSOLT RET ADM AT COST 1,147,907 1,221,983
    BLACKROCK MULTI-ASSET INC INST AT COST 320,728 323,954
    PIMCO INCOME P AT COST 392,185 385,827
    PIMCO UNCONSTRAINED BOND P AT COST 339,563 343,773
    PRINCIPAL GLB DIVERS INC P AT COST 327,937 328,054
    TEMPLETON GLOBAL BD FD ADV AT COST 337,540 317,146
    ALLIANZ FIX INC SHRS: SERIES M AT COST 111,312 108,678
    ALLIANZ FIX INC SHRS: SERIES C AT COST 120,163 108,928
    VANGUARD LARGE CAP ETF AT COST 349,974 349,904
    BLACKROCK MULTI-ASSET INC INST AT COST 73,881 74,042
    FIRST EAGLE OVERSEAS I AT COST 100,000 98,930
    FIRST EAGLE US VALUE I AT COST 100,000 98,941
    IVY ASSET STRATEGY I AT COST 210,900 181,401
    PIMCO UNCONSTRAINED BOND P AT COST 61,003 61,593
    PRINCIPAL GLB DIVERS INC P AT COST 75,574 74,666

    TY 2014 LandEtcSchedule2
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    BUILDING IMPROVEMENTS 721,218 274,479 446,739  
    OFFICE EQUIPMENT 4,485 2,317 2,168  
    FURNITURE & FIXTURES 635,507 413,509 221,998  
    LAND 290,000 0 290,000  
    BUILDINGS 354,056 251,528 102,528  


    TY 2014 LegalFeesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 765 765   0


    TY 2014 OtherExpensesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MEMBERSHIPS 6,097 183   5,914
    PAYROLL SERVICE FEE 2,110 63   2,047
    INSURANCE 3,475 104   3,371
    OFFICE SUPPLIES 10,825 325   10,500
    REPAIRS 1,061 32   1,029
    MEALS 5,271 158   5,113
    COMMUNICATIONS 6,591 198   6,393
    BANK FEES 274 8   266
    ADVERTISING 178 5   173
    MISCELLANEOUS -309 -9   -300


    TY 2014 OtherIncomeSchedule2
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    REFUND OF GRANTS 74   74


    TY 2014 OtherIncreasesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Description Amount
       


    TY 2014 OtherLiabilitiesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Description Beginning of Year - Book Value End of Year - Book Value
    AGENCY ACCOUNTS 377 377


    TY 2014 OtherProfessionalFeesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT FEES 52,043 52,043   0
    OTHER CONSULTING FEES 11,762 0   11,762


    TY 2014 TaxesSchedule
    Name:
    MILLER FOUNDATION
    EIN: 38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXCISE TAX 8,500 0   0