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.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
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. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$19,792,365
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 614 614  
4 Dividends and interest from securities... 447,292 447,292  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,720,728
b Gross sales price for all assets on line 6a 5,109,896
7 Capital gain net income (from Part IV, line 2)... 1,720,728
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)....... 750 0  
12 Total. Add lines 1 through 11........ 2,169,384 2,168,634  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 49,000 2,940   46,060
14 Other employee salaries and wages...... 135,610 8,137   127,473
15 Pension plans, employee benefits....... 22,055 1,323   20,732
16a Legal fees (attach schedule)......... 690 0   690
b Accounting fees (attach schedule)....... 17,500 17,500   0
c Other professional fees (attach schedule).... 55,296 51,216   4,080
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 48,500 0   0
19 Depreciation (attach schedule) and depletion... 32,004 16,002  
20 Occupancy.............. 68,194 2,046   66,148
21 Travel, conferences, and meetings....... 6,105 183   5,922
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 74,152 2,224   71,928
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 509,106 101,571   343,033
25 Contributions, gifts, grants paid....... 549,293 549,293
26 Total expenses and disbursements. Add lines 24 and 25 1,058,399 101,571   892,326
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,110,985
b Net investment income (if negative, enter -0-) 2,067,063
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
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............. 236 413 413
2 Savings and temporary cash investments......... 529,656 249,705 249,705
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) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 201,846 Click to see attachment217,819 216,207
b Investments—corporate stock (attach schedule).......      
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).......... 17,222,920 Click to see attachment18,635,964 18,362,857
14 Land, buildings, and equipment: basis bullet2,041,819
Less: accumulated depreciation (attach schedule) bullet1,078,636 995,185 Click to see attachment963,183 963,183
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 18,949,843 20,067,084 19,792,365
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 attachment37,286 Click to see attachment48,626
23 Total liabilities (add lines 17 through 22)......... 37,286 48,626
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 18,912,557 20,018,458
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here 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)..... 18,912,557 20,018,458
31 Total liabilities and net assets/fund balances (see instructions). 18,949,843 20,067,084
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
18,912,557
2
Enter amount from Part I, line 27a .....................
2
1,110,985
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
20,023,542
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
5,084
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
20,018,458
Form 990-PF (2018)
Form 990-PF (2018)
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 PIMCO - PUBLICLY TRADED SECURITIES      
b PIMCO - PUBLICLY TRADED SECURITIES      
c TRADITIONAL EQUITY - PUBLICLY TRADED SECURITIES      
d TRADITIONAL EQUITY - PUBLICLY TRADED SECURITIES      
e GLOBAL/FLEXIBLE - PUBLICLY TRADED SECURITIES      
CAPITAL GAINS DIVIDENDS 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 48,119   49,451 -1,332
b 8,278   8,588 -310
c 3,425,021   2,266,729 1,158,292
d 577,775   537,563 40,212
e 643,000   526,837 116,163
407,703     407,703
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       -1,332
b       -310
c       1,158,292
d       40,212
e       116,163
      407,703
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 1,720,728
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))
2017 838,603 20,264,078 0.041384
2016 3,953,097 18,411,673 0.214706
2015 4,444,243 19,811,923 0.224322
2014 1,094,179 20,416,642 0.053593
2013 1,066,483 20,045,990 0.053202
2
Total of line 1, column (d) .....................
2
0.587207
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.117441
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
20,776,467
5
Multiply line 4 by line 3......................
5
2,440,009
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
20,671
7
Add lines 5 and 6........................
7
2,460,680
8
Enter qualifying distributions from Part XII, line 4,.............
8
892,326
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 (2018)
Form 990-PF (2018)
Page 4
Part VI
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 Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 41,341
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 41,341
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 41,341
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 41,742
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 2,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 43,742
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 77
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 2,324
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet2,324 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 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 WWW.BCREATIVEARTS.COM
    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 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, 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 bullet  
    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 2018?.............
    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 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    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 2018 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 2018.)..................
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (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
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    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
    PAUL OHM CHAIRMAN
    2.00
    15,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    ALLEN L MILLER VICE CHAIRMAN
    1.00
    3,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    JOHN GALLAGHER SECRETARY
    1.00
    6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    BARBARA L COMAI TREASURER
    1.00
    6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    ARTHUR ANGOOD TRUSTEE
    1.00
    5,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    DEBORAH DINGWALL TRUSTEE
    1.00
    6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    GREG DOTSON TRUSTEE
    1.00
    6,000 0 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    KEN TSUCHIYAMA TRUSTEE
    1.00
    2,000 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 PRESIDENT AND CEO
    40.00
    96,004 8,808 0
    310 WAHWAHTAYSEE WAY
    BATTLE CREEK,MI49015
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    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
    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 AND SCHOLARSHIPS FOR STUDENTS IN THE BATTLE CREEK AREA TO EXPAND THEIR KNOWLEDGE AND ABILITY IN THE ARTS. 4,080
    2  
    3  
    4  
    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
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    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
    20,628,455
    b
    Average of monthly cash balances.......................
    1b
    464,405
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    21,092,860
    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
    21,092,860
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    316,393
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    20,776,467
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,038,823
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,038,823
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    41,341
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    41,341
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    997,482
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    750
    5
    Add lines 3 and 4............................
    5
    998,232
    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
    998,232
    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
    892,326
    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
    0
    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
    892,326
    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
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    892,326
    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 (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus
    (b)
    Years prior to 2017
    (c)
    2017
    (d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 998,232
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013...... 21,406
    b From 2014...... 103,235
    c From 2015...... 3,475,901
    d From 2016...... 3,041,499
    e From 2017......  
    fTotal of lines 3a through e........ 6,642,041
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 892,326
    a Applied to 2017, 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 2018 distributable amount..... 892,326
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2018. 105,906 105,906
    (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 6,536,135
    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 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............
    0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........
    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 2013 not
    applied on line 5 or line 7 (see instructions) ...
    0
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......
    6,536,135
    10 Analysis of line 9:
    a Excess from 2014.... 18,735
    b Excess from 2015.... 3,475,901
    c Excess from 2016.... 3,041,499
    d Excess from 2017....  
    e Excess from 2018....  
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 2018, 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) 2018 (b) 2017 (c) 2016 (d) 2015
             
    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 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).)
    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 REQUEST ONLINE TO THE MILLER FOUNDATION WHICH DESCRIBES THE PROJECT OR PROGRAM, THE AMOUNT REQUESTED, AND THE AMOUNTS BEING REQUESTED FROM OTHER FOUNDATIONS.
    cAny submission deadlines:
    SUBMISSION DEADLINES ARE FEBRUARY 5, JUNE 5 AND SEPTEMBER 5.
    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 (2018)
    Form 990-PF (2018)
    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
    AGW DANCE ANGEL NETWORK
    410 W VANBUREN
    BATTLE CREEK,MI49017
      PC STUDENT SCHOLARSHIPS 2,932
    B C COMMUNITY FOUNDATION
    ONE RIVERWALK CENTER 34 JACKSON ST
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 750
    BARN THEATRE' SCHOOL OF ADVANCEMENT
    PO BOX 277
    AUGUSTA,MI49012
      PC MATCHING GRANT 1,000
    BATTLE CREEK ACADEMY
    480 PARKWAY DRIVE
    BATTLE CREEK,MI49037
      PC STUDENT SCHOLARSHIPS 218
    BATTLE CREEK AREA CATHOLIC SCHOOL
    63 N 24TH STREET
    BATTLE CREEK,MI49015
      PC MATCHING GRANT 100
    BATTLE CREEK METRO AREA MOUSTACHE SOCIETY
    152 SUMMER ST
    BATTLE CREEK,MI49015
      PC BOARD GRANT 5,000
    BATTLE CREEK METRO AREA MOUSTACHE SOCIETY
    152 SUMMER ST
    BATTLE CREEK,MI49015
      PC CEO GRANT 1,000
    BATTLE CREEK MONTESSORI ACADEMY
    339 20TH ST
    BATTLE CREEK,MI49037
      PC STUDENT SCHOLARSHIPS 2,125
    BATTLE CREEK PUBLIC SCHOOLS
    3 VAN BUREN WEST
    BATTLE CREEK,MI49017
      PC STUDENT SCHOLARSHIPS 4,985
    BATTLE CREEK UNLIMITED
    4950 W DICKMAN RD STE 1
    BATTLE CREEK,MI49037
      PC BOARD GRANT 10,000
    BATTLE CREEK YMCA
    182 CAPITAL AVE NE
    BATTLE CREEK,MI49017
      PC CEO GRANT 750
    BATTLE CREEK YMCA
    182 CAPITAL AVE NE
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 800
    BATTLE CREEK YMCA
    182 CAPITAL AVE NE
    BATTLE CREEK,MI49017
      PC MATCHING GRANT 1,000
    BATTLE CREEK YMCA
    182 CAPITAL AVE NE
    BATTLE CREEK,MI49017
      PC BOARD GRANT 10,000
    BCCF
    34 JACKSON ST W 1
    BATTLE CREEK,MI49017
      PC MATCHING GRANT 700
    BIG BROTHERS BIG SISTERS
    34 WEST JACKSON ST STE 5A
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 250
    BIG BROTHERS BIG SISTERS
    34 WEST JACKSON ST STE 5A
    BATTLE CREEK,MI49017
      PC CEO GRANT 1,500
    BIG BROTHERS BIG SISTERS
    34 WEST JACKSON ST STE 5A
    BATTLE CREEK,MI49017
      PC BOARD GRANT 20,000
    BLUE LAKE FINE ARTS CAMP
    300 EAST CRYSTAL LAKE RD
    TWIN LAKE,MI49457
      PC STUDENT SCHOLARSHIPS 3,692
    BOY SCOUTS OF AMERICA - SSFSC
    3497 9TH ST STE A
    KALAMAZOO,MI49009
      PC BOARD GRANT 5,000
    BRASS BAND OF BATTLE CREEK
    PO BOX 556
    MARSHALL,MI49068
      PC MATCHING GRANT 600
    BRASS BAND OF BATTLE CREEK
    PO BOX 556
    MARSHALL,MI49068
      PC STUDENT SCHOLARSHIPS 175
    BRONSON HEALTH FOUNDATION
    301 JOHN ST BOX C
    KALAMAZOO,MI49007
      PC BOARD GRANT 10,000
    BURMESE AMERICAN INITIAIVE
    765 UPTON AVE
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 1,000
    CAHOUN COUNTY MEDICAL CARE FACILITY
    1150 E MICHIGAN AVE
    BATTLE CREEK,MI49014
      PC MATCHING GRANT 250
    CALHOUN COUNTY JUVENILE HOME
    14555 18 1/2 MILE RD
    MARSHALL,MI49068
      PC COMMUNITY SUPPORT 250
    CALHOUN INTERMEDIATE SCHOOL DISTRICT
    475 E ROSSEVELT AVE
    BATTLE CREEK,MI49017
      PC STUDENT SCHOLARSHIPS 1,000
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017
      PC CEO GRANT 1,500
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 1,000
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017
      PC MATCHING GRANT 1,300
    CHARITABLE UNION
    85 CALHOUN ST
    BATTLE CREEK,MI49017
      PC BOARD GRANT 52,543
    COMMUNITY INCLUSIVE RECREATION
    331 W JACKSON ST
    BATTLE CREEK,MI49037
      PC CEO GRANT 500
    FOOD BANK OF SCM
    5451 WAYNE RD
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 300
    GENERATION E INSTITUTE
    247 W MICHIGAN AVE
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 500
    GRACE HEALTH
    181 W EMMETT ST
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 100
    GUARDIAN INC
    693 CAPITAL AVE SW UNIT 3
    BATTLE CREEK,MI49015
      PC BOARD GRANT 10,000
    GUARDIAN INC
    693 CAPITAL AVE SW UNIT 3
    BATTLE CREEK,MI49015
      PC CEO GRANT 500
    HABITAT FOR HUMANITY
    32 W MICHIGAN AVE STE 1
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 500
    HARPER CREEK PUBLIC SCHOOLS
    4640 B DRIVE SOUTH
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 4,871
    HUMANE SOCIETY OF SCM
    2500 WATKINS RD
    BATTLE CREEK,MI49015
      PC MATCHING GRANT 500
    INTERLOCHEN CENTER FOR THE ARTS
    4000 HIGHWAY M-137
    INTERLOCHEN,MI49643
      PC STUDENT SCHOLARSHIPS 2,870
    JUNIOR ACHIEVEMENT OF SOUTHWEST MICHIGAN
    2775 W DICKMAN RD
    SPRINGFIELD,MI49037
      PC BOARD GRANT 800
    JUNIOR ACHIEVEMENT OF SOUTHWEST MICHIGAN
    2775 W DICKMAN RD
    SPRINGFIELD,MI49037
      PC MATCHING GRANT 1,000
    KAMBLY LIVING CENTER
    1003 NORTH AVE
    BATTLE CREEK,MI49017
      PC CEO GRANT 500
    KAMBLY LIVING CENTER
    1003 NORTH AVE
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 250
    KCC FOUNDATION
    450 NORTH AVENUE
    BATTLE CREEK,MI49017
      PC MATCHING GRANT 1,250
    KELLOGG COMMUNITY COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017
      PC STUDENT SCHOLARSHIPS 175
    KINGMAN MUSEUM
    175 LIMIT ST
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 2,200
    KINGMAN MUSEUM
    175 LIMIT ST
    BATTLE CREEK,MI49038
      PC MATCHING GRANT 100
    LAKEVIEW CHORAL BOOSTERS
    15060 S HELMER RD
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 4,350
    LAKEVIEW MIDDLE SCHOOL
    300 S 28TH ST
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 1,500
    LAKEVIEW SCHOOL DISTRICT
    15060 S HELMER RD
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 20,480
    LEGAL SERVICES OF SOUTH CENTRAL MICHIGAN
    123 W TERRITORIAL RD
    BATTLE CREEK,MI49015
      PC BOARD GRANT 60,000
    LEGENDS PERFORMING ARTS
    PO BOX 2303
    PORTAGE,MI49081
      PC STUDENT SCHOLARSHIPS 2,497
    LEILA ARBORETUM SOCIETY INC
    928 MICHIGAN AVE W
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 200
    LEILA ARBORETUM SOCIETY INC
    928 W MICHIGAN AVE
    BATTLE CREEK,MI49017
      PC CEO GRANT 500
    LEILA ARBORETUM SOCIETY INC
    928 W MICHIGAN AVE
    BATTLE CREEK,MI49037
      PC BOARD GRANT 9,763
    LIFE CARE AMBULANCE
    330 HAMBLIN AVE W
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 100
    MINGES BROOK ELEMENTARY
    435 LINCOLN HILL DR
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 1,457
    MUSIC CENTER OF SC MI
    PO BOX 1613
    BATTLE CREEK,MI49017
      PC STUDENT SCHOLARSHIPS 43,799
    MUSIC CENTER OF SC MI
    PO BOX 1613
    BATTLE CREEK,MI49017
      PC MATCHING GRANT 250
    MUSIC CENTER OF SC MI
    PO BOX 1613
    BATTLE CREEK,MI49017
      PC COMMUNITY SUPPORT 500
    MUSIC CENTER OF SC MI
    PO BOX 1613
    BATTLE CREEK,MI49017
      PC BOARD GRANT 7,050
    MUSIC CENTER OF SC MI
    PO BOX 1613
    BATTLE CREEK,MI49017
      PC CEO GRANT 1,000
    NEW LEVEL SPORTS
    400 W MICHIGAN AVE
    BATTLE CREEK,MI49017
      PC BOARD GRANT 10,000
    NEW LEVEL SPORTS
    400 W MICHIGAN AVE
    BATTLE CREEK,MI49017
      PC CEO GRANT 1,000
    NEW LEVEL SPORTS
    400 W MICHIGAN AVE
    BATTLE CREEK,MI49018
      PC BOARD GRANT 17,544
    NEW LEVEL SPORTS
    400 W MICHIGAN AVE
    BATTLE CREEK,MI49037
      PC MATCHING GRANT 1,500
    NORTHERN INITIATIVES
    1401 PRESQUE ISLE BLVD JACOBETTI
    COMPLEX STE 202
    MARQUETTE,MI49855
      PC BOARD GRANT 100,000
    OLIVET COLLEGE
    320 S MAIN ST
    OLIVET,MI49076
      PC BOARD GRANT 25,000
    PENNFIELD SCHOOL DISTRICT
    8587 PENNFIELD RD
    BATTLE CREEK,MI49017
      PC STUDENT SCHOLARSHIPS 11,675
    PRAIRIEVIEW ELEMENTARY SCHOOL
    193 NORTH 21ST ST
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 1,300
    ROBERT B MILLER COLLEGE
    450 NORTH AVE
    BATTLE CREEK,MI49017
      PC BOARD GRANT 8,020
    SAFE PLACE
    PO BOX 199
    BATTLE CREEK,MI49016
      PC MATCHING GRANT 100
    SALVATION ARMY
    PO BOX 93
    BATTLE CREEK,MI49016
      PC MATCHING GRANT 150
    SEXUAL ASSAULT SRVC OF CALHOUN COUNTY
    36 WEST CHESTER
    BATTLE CREEK,MI49037
      PC COMMUNITY SUPPORT 250
    SHERMAN LAKE YMCA
    6625 N 39TH ST
    AUGUSTA,MI49012
      PC STUDENT SCHOLARSHIPS 520
    SPRINGFIELD MIDDLE SCHOOL
    1023 AVENUE A
    SPRINGFIELD,MI49037
      PC STUDENT SCHOLARSHIPS 500
    SPROUT URBAN FARMS INC
    PO BOX 888
    BATTLE CREEK,MI49016
      PC BOARD GRANT 20,000
    SPROUT URBAN FARMS INC
    PO BOX 888
    BATTLE CREEK,MI49016
      PC CEO GRANT 1,000
    SPROUT URBAN FARMS INC
    PO BOX 888
    BATTLE CREEK,MI49016
      PC COMMUNITY SUPPORT 500
    ST JOSEPH CATHOLIC ELEMENTARY SCHOOL
    47 N 23RD ST
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 881
    SUBSTANCE ABUSE COUNCIL
    140 W MICHIGAN AVE
    BATTLE CREEK,MI49017
      PC CEO GRANT 500
    THE ARC OF CALHOUN COUNTY
    506 RIVERSIDE DR
    BATTLE CREEK,MI49015
      PC COMMUNITY SUPPORT 250
    THE ARC OF CALHOUN COUNTY
    506 RIVERSIDE DR
    BATTLE CREEK,MI49015
      PC CEO GRANT 750
    THE HAVEN
    11 GREEN ST
    BATTLE CREEK,MI49014
      PC MATCHING GRANT 100
    THE HAVEN
    11 GREEN STREET
    BATTLE CREEK,MI49014
      PC CEO GRANT 500
    TUNED IN - KEITH HALL
    306 PARKLAND TERRACE
    PORTAGE,MI49024
      PC STUDENT SCHOLARSHIPS 446
    VALLEYVIEW ELEMENTARY
    960 AVENUE A
    SPRINGFIELD,MI49037
      PC STUDENT SCHOLARSHIPS 513
    VOCES
    520 W MICHIGAN AVE
    BATTLE CREEK,MI49017
      PC CEO GRANT 500
    VOCES
    520 W MICHIGAN AVE
    BATTLE CREEK,MI49037
      PC BOARD GRANT 20,000
    VOCES
    520 W MICHIGAN AVE
    BATTLE CREEK,MI49037
      PC COMMUNITY SUPPORT 500
    WESTLAKE ELEMENTARY
    1184 S 24TH ST
    BATTLE CREEK,MI49015
      PC STUDENT SCHOLARSHIPS 1,500
    WHAT A DO THEATER
    4071 W DICKMAN RD
    BATTLE CREEK,MI49037
      PC STUDENT SCHOLARSHIPS 1,012
    WK KELLOGG BIOLOGICAL STATION
    535 CHESTNUT RD RM300
    EAST LANSING,MI48824
      PC MATCHING GRANT 1,000
    Total .................................bullet 3a 549,293
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 ...........
        14 614  
    4 Dividends and interest from securities....     14 447,292  
    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 1,720,728  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aRETURN OF PRIOR YEAR GRANT
            750
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 2,168,634 750
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    2,169,384
    (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 GRANT
    Form 990-PF (2018)
    Form 990-PF (2018)
    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) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    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 name SmallBullet
    Firm's EIN SmallBullet
    Firm's address SmallBullet


    Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 17,500 17,500   0

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

    TY 2018 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   757,771 374,446 NC 39.000000000000 0 0    
    OFFICE EQUIPMENT   4,485 4,485 NC 5.000000000000 0 0    
    FURNITURE & FIXTURES   635,507 413,509 NC 7.000000000000 0 0    
    LAND   290,000   L   0 0    
    BUILDINGS   354,056 286,196 NC 39.000000000000 0 0    

    TY 2018 InvestmentsGovtObligationsSch
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    US Government Securities - End of Year Book Value:

    217,819
    US Government Securities - End of Year Fair Market Value:

    216,207
    State & Local Government Securities - End of Year Book Value:


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


    0


    TY 2018 InvestmentsOtherSchedule2
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    ALLIANZ FIX INC SHRS: SERIES C AT COST 106,842 104,831
    ALLIANZ FIX INC SHRS: SERIES M AT COST 104,988 105,659
    BLACKROCK EQUITY DIVIDEND I AT COST 1,500,963 1,222,818
    BLACKROCK GLOBAL ALLOCATION I AT COST 704,311 785,040
    BLACKROCK INFLAT PROT BOND I AT COST 550,148 526,563
    BLACKROCK MULTI-ASSET INC INST AT COST 446,038 408,549
    CONGRESS LARGE CAP GROWTH I AT COST 673,120 607,122
    DELAWARE INV SM CAP VAL INST AT COST 209,733 205,367
    FIRST EAGLE GLOBAL I AT COST 767,073 974,185
    FIRST EAGLE OVERSEAS I AT COST 987,453 939,910
    FRANKLIN MUTUAL EUROPEAN Z AT COST 652,056 560,239
    FRANKLIN MUTUAL GLB DISCOV Z AT COST 882,957 745,338
    HARDING LOEVNER EMGMK MKTS AT COST 635,704 639,774
    ISHARES BARCLAYS 1-3 YR TSY AT COST 220,067 217,746
    ISHARES CORE U.S. AGGREGATE AT COST 224,032 216,388
    IVA WORLDWIDE I AT COST 825,112 779,188
    MATTHEWS ASIAN JAPAN INV AT COST 620,919 510,436
    OPPENHEIMER DEVELOPING MKTS AT COST 634,415 672,484
    PIMCO ALL ASSET ALL AUTH P AT COST 773,443 622,051
    PIMCO INCOME P AT COST 668,255 647,782
    PIMCO INVEST GRD CORP BD P AT COST 677,419 649,629
    PRINCIPAL GLB DIVERS INC P AT COST 445,104 407,870
    T ROWE PRICE QM US SM CP GR EQ AT COST 188,481 209,840
    THORNBURG INTL GROWTH I AT COST 1,043,863 844,505
    VANGUARD FTSE DEVELOPED MKTS E AT COST 2,053,588 1,892,026
    VANGUARD GROWTH ETF AT COST 354,554 719,337
    VANGUARD MID CAP VALUE ETF AT COST 338,716 329,790
    VANGUARD MIDCAP GROWTH ETF AT COST 313,957 327,591
    VANGUARD VALUE ETF INDEX AT COST 1,032,653 1,490,799

    TY 2018 LandEtcSchedule2
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    BUILDING IMPROVEMENTS 757,771 374,446 383,325  
    OFFICE EQUIPMENT 4,485 4,485 0  
    FURNITURE & FIXTURES 635,507 413,509 221,998  
    LAND 290,000 0 290,000  
    BUILDINGS 354,056 286,196 67,860  


    TY 2018 LegalFeesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 690 0   690


    TY 2018 OtherDecreasesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Description Amount
    OTHER CHANGES IN FUND BALANCES 5,084


    TY 2018 OtherExpensesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BOOKS & SUBSCRIPTIONS 86 3   83
    COMMUNICATIONS 8,084 243   7,841
    INSURANCE 2,582 77   2,505
    MEALS 9,269 278   8,991
    MEMBERSHIPS 22,668 680   21,988
    OFFICE SUPPLIES 13,403 402   13,001
    PAYROLL SERVICE FEE 2,614 78   2,536
    REPAIRS 15,446 463   14,983


    TY 2018 OtherIncomeSchedule2
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    RETURN OF PRIOR YEAR GRANT 750   750


    TY 2018 OtherLiabilitiesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Description Beginning of Year - Book Value End of Year - Book Value
    AGENCY ACCOUNTS 37,286 48,626


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT FEES 51,216 51,216   0
    OTHER CONSULTING FEES 4,080 0   4,080


    TY 2018 TaxesSchedule
    Name:
    MILLER FOUNDATION
    EIN:
    38-6064925
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXCISE TAX 48,500 0   0