Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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 right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$22,433,038J 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 right arrow.............
3 Interest on savings and temporary cash investments 21,181 21,181  
4 Dividends and interest from securities... 442,495 442,495  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 834,452
b Gross sales price for all assets on line 6a 7,494,955
7 Capital gain net income (from Part IV, line 2)... 834,452
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).......      
12 Total. Add lines 1 through 11........ 1,298,128 1,298,128  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 41,500 2,490   39,010
14 Other employee salaries and wages...... 240,071 14,404   225,667
15 Pension plans, employee benefits....... 35,841 2,150   33,691
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,603 1,603   0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
21,950 21,950   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
66,330 66,330   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
22,532 32   0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
36,403 0  
20 Occupancy.............. 77,039 2,311   74,728
21 Travel, conferences, and meetings....... 9,940 298   9,642
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
73,963 2,219   71,744
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 627,172 113,787   454,482
25 Contributions, gifts, grants paid....... 546,820 546,820
26 Total expenses and disbursements. Add lines 24 and 25 1,173,992 113,787   1,001,302
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 124,136
b Net investment income (if negative, enter -0-) 1,184,341
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 723 656 656
2 Savings and temporary cash investments......... 531,959 901,779 901,779
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow1,000,000
Less: allowance for doubtful accounts right arrow0 1,000,000 1,000,000 1,000,000
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 447,408 Click to see attachment
List of Attached Documents:
// Content
475,527 		458,368
b Investments—corporate stock (attach schedule)....... 3,471,665 Click to see attachment
List of Attached Documents:
// Content
4,343,687 		5,071,968
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 14,564,030 Click to see attachment
List of Attached Documents:
// Content
13,514,442 		14,114,509
14 Land, buildings, and equipment: basis right arrow2,146,411
Less: accumulated depreciation (attach schedule) right arrow1,260,653 889,811 Click to see attachment
List of Attached Documents:
// Content
885,758 		885,758
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 20,905,596 21,121,849 22,433,038
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
155,868 		Click to see attachment
List of Attached Documents:
// Content
209,478
23 Total liabilities (add lines 17 through 22)......... 155,868 209,478
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 20,749,728 20,912,371
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 20,749,728 20,912,371
30 Total liabilities and net assets/fund balances (see instructions). 20,905,596 21,121,849
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
20,749,728
2
Enter amount from Part I, line 27a .....................
2
124,136
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
38,507
4
Add lines 1, 2, and 3 ..........................
4
20,912,371
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
20,912,371
Form 990-PF (2023)
Form 990-PF (2023)
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 SALE OF PUBLICLY TRADED SECURITY      
b SALE OF PUBLICLY TRADED SECURITY      
c CAPITAL GAINS DIVIDENDS P    
d
e
(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 6,661,601   5,821,580 840,021
b 798,642   838,923 -40,281
c 34,712     34,712
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       840,021
b       -40,281
c       34,712
d
e
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 2 834,452
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
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 right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 16,462
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 16,462
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 16,462
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 29,125
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 29,125
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 12,663
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow12,663 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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 the instructions
for the 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
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 addressright arrowWWW.THEMILLERFOUNDATION.COM WWW.BCREATIVEARTS.COM
14
The books are in care ofright arrowSARA WALLACE Telephone no.right arrow (269) 964-3542

Located atright arrow310 WAHWAHTAYSEE WAYBATTLE CREEKMI ZIP+4right arrow49015
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
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
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
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? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
DEBORAH DINGWALL SECRETARY
2.00 		5,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
JOHN GALLAGHER CHAIRMAN
1.00 		15,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
GREG DOTSON VICE CHAIRMAN
1.00 		5,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
JIM LANCE TREASURER
1.00 		4,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
PAUL OHM TRUSTEE
1.00 		5,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
KEN TSUCHIYAMA TRUSTEE
1.00 		5,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
KATE SEGAL TRUSTEE
1.00 		5,000 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
SARA WALLACE PRESIDENT & CEO
1.00 		164,946 15,538 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
LOIS HALSTEAD EMPLOYEE
31.00 		75,125 0 0
310 WAHWAHTAYSEE WAY
BATTLE CREEK,MI49015
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
19,067,688
b
Average of monthly cash balances.......................
1b
667,629
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
19,735,317
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
19,735,317
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
296,030
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
19,439,287
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
971,964
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
971,964
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
16,462
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
16,462
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
955,502
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
955,502
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 XII, line 1 ...
7
955,502
Part XI
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
1,001,302
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
32,350
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 XII, line 4. .......
4
1,033,652
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 955,502
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020...... 120,173
d From 2021...... 41,030
e From 2022...... 167,257
f Total of lines 3a through e ........ 328,460
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,033,652
a Applied to 2022, 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 2023 distributable amount..... 955,502
e Remaining amount distributed out of corpus 78,150
5 Excess distributions carryover applied to 2023. 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 5 406,610
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		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 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		406,610
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020.... 120,173
c Excess from 2021.... 41,030
d Excess from 2022.... 167,257
e Excess from 2023.... 78,150
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, 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 IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
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 right arrow
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 (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

AMERICAN HEART ASSOCIATION-BC

3940 PENINSULAR DR SE STE 180
GRAND RAPIDS,MI49456 		  PC MATCHING GRANT 77

ANN J KELLOGG

306 CHAMPION ST
BATTLE CREEK,MI49017 		  PC STUDENT SCHOLARSHIPS 285

BAND CAMP

15060 S HELMER RD
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 24,300

BARN THEATRE SCHOOL FOR ADVANCED TESTING

PO BOX 277
AUGUSTA,MI49012 		  PC MATCHING GRANT 1,000

BATTLE CREEK PUBLIC SCHOOLS

3 VAN BUREN WEST
BATTLE CREEK,MI49017 		  PC STUDENT SCHOLARSHIPS 1,777

BATTLE CREEK UNLIMITED

4950 W DICKMAN RD STE A1
BATTLE CREEK,MI49037 		  PC CEO GRANTS 500

BATTLE CREEK UNLIMITED

4950 W DICKMAN RD STE A1
BATTLE CREEK,MI49037 		  PC COMMUNITY SUPPORT 160

BC CHRISTIAN EARLY LEARNING CENTER

1035 WAGNER DR
BATTLE CREEK,MI49017 		  PC CEO GRANTS 500

BC COMMUNITY FDN

32 W MICHIGAN AVE STE 1
BATTLE CREEK,MI49017 		  PC BOARD GRANT 5,000

BC METRO MOUSTACHE SOCIETY

152 SUMMER ST
BATTLE CREEK,MI49015 		  PC COMMUNITY SUPPORT 500

BEADLE LAKE ELEMENTARY

12677 BEADLE LAKE RD
BATTLE CREEK,MI49014 		  PC STUDENT SCHOLARSHIPS 9,608

BIG BROTHERS BIG SISTERS

34 W JACKSON ST SUITE 5A
BATTLE CREEK,MI49017 		  PC BOARD GRANT 20,000

BIG BROTHERS BIG SISTERS

34 W JACKSON ST SUITE 5A
BATTLE CREEK,MI49017 		  PC COMMUNITY SUPPORT 500

BIG BROTHERS BIG SISTERS

34 W JACKSON ST SUITE 5A
BATTLE CREEK,MI49017 		  PC NP ORGANIZATION SUPPORT 500

BLUE LAKE FINE ARTS CAMP

300 EAST CRYSTAL LAKE RD
TWIN LAKE,MI49457 		  PC STUDENT SCHOLARSHIPS 3,461

BRASS BAND OF BATTLE CREEK

PO BOX 556
MARSHALL,MI49068 		  PC MATCHING GRANT 1,250

BRONSON HEALTH FOUNDATION

301 JOHN ST BOX C
KALAMAZOO,MI49007 		  PC BOARD GRANT 20,000

BURMESE AMERICAN INITIATIVE

765 UPTON AVE
BATTLE CREEK,MI49017 		  PC BOARD GRANT 15,000

CALHOUN CHRISTIAN SCHOOL

20 S WOODROW AVE
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 500

CHARITABLE UNION

85 CALHOUN ST
BATTLE CREEK,MI49017 		  PC BOARD GRANT 60,000

CHARITABLE UNION

85 CALHOUN ST
BATTLE CREEK,MI49017 		  PC COMMUNITY SUPPORT 1,250

CHARITABLE UNION

85 CALHOUN ST
BATTLE CREEK,MI49017 		  PC MATCHING GRANT 1,200

CISD

475 E ROOSEVELT AVE
BATTLE CREEK,MI49017 		  PC STUDENT SCHOLARSHIPS 1,000

COMMUNITY INCLUSIVE RECREATION

331 W JACKSON ST
BATTLE CREEK,MI49017 		  PC COMMUNITY SUPPORT 250

CRESCENDO ACADEMY OF MUSIC

359 S KALAMAZOO MALL STE 12
KALAMAZOO,MI49007 		  PC STUDENT SCHOLARSHIPS 1,200

FAMILY ENRICHMENT CENTER

70 E MICHIGAN AVE
BATTLE CREEK,MI49015 		  PC BOARD GRANT 2,500

FAMILY Y CENTER

182 CAPITAL AVE
BATTLE CREEK,MI49017 		  PC CEO GRANTS 1,000

FOOD BANK OF SCM

5451 WAYNE RD
BATTLE CREEK,MI49037 		  PC MATCHING GRANT 100

GREATER BATTLE CREEK ICE HOCKEY ASSOCIATION

PO BOX 2545
BATTLE CREEK,MI49017 		  PC MATCHING GRANT 500

HUMANE SOCIETY OF SCMI

2500 WATKINS RD
BATTLE CREEK,MI49015 		  PC MATCHING GRANT 600

JUNIOR ACHIEVEMENT OF BC

15189 S HELMER RD
BATTLE CREEK,MI49015 		  PC MATCHING GRANT 1,500

KELLOGG COMMUNITY COLLEGE

450 NORTH AVE
BATTLE CREEK,MI49017 		  PC MATCHING GRANT 2,250

KELLOGG COMMUNITY COLLEGE

450 NORTH AVE
BATTLE CREEK,MI49017 		  PC CEO GRANTS 500

LEGAL SERVICES OF SOUTH CENTRAL MICHIGAN

123 W TERRITORIAL RD
BATTLE CREEK,MI49015 		  PC MATCHING GRANT 500

LEGAL SERVICES OF SOUTH CENTRAL MICHIGAN

123 W TERRITORIAL RD
BATTLE CREEK,MI49015 		  PC BOARD GRANT 70,000

LEILA ARBORETUM SOCIETY INC

928 W MICHIGAN AVE
BATTLE CREEK,MI49037 		  PC NP ORGANIZATION SUPPORT 500

LEILA ARBORETUM SOCIETY INC

928 W MICHIGAN AVE
BATTLE CREEK,MI49037 		  PC BOARD GRANT 36,000

LEILA ARBORETUM SOCIETY INC

928 W MICHIGAN AVE
BATTLE CREEK,MI49037 		  PC COMMUNITY SUPPORT 1,500

LOCAL INITIATIVE SUPPORT CORPORATION

201 E KALAMAZOO AVE
KALAMAZOO,MI49007 		  PC BOARD GRANT 10,000

MINGES BROOK

435 LINCOLN HILL DR
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 2,547

MUSIC CENTER OF SC MI

PO BOX 1613
BATTLE CREEK,MI49017 		  PC CEO GRANTS 500

MUSIC CENTER OF SC MI

PO BOX 1613
BATTLE CREEK,MI49017 		  PC COMMUNITY SUPPORT 1,000

MUSIC CENTER OF SC MI

PO BOX 1613
BATTLE CREEK,MI49017 		  PC NP ORGANIZATION SUPPORT 500

MUSIC CENTER OF SC MI

PO BOX 1613
BATTLE CREEK,MI49017 		  PC BOARD GRANT 7,500

MUSIC CENTER OF SC MI

PO BOX 1613
BATTLE CREEK,MI49017 		  PC STUDENT SCHOLARSHIPS 26,653

NEW LEVEL SPORTS

400 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC CEO GRANTS 1,000

NEW LEVEL SPORTS

400 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC MATCHING GRANT 500

NEW LEVEL SPORTS

400 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC BOARD GRANT 50,000

NONPROFIT NETWORK

2800 SPRINGPORT RD
JACKSON,MI49202 		  PC NP ORGANIZATION SUPPORT 39,382

OUR WORLD OF CHILDREN

114 MINGES RD E
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 3,413

PRAIREVIEW ELEMENTARY

1675 IROQUOIS AVE
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 576

SAFE PLACE

PO BOX 199
BATTLE CREEK,MI49016 		  PC CEO GRANTS 2,000

SAFE PLACE

PO BOX 199
BATTLE CREEK,MI49016 		  PC COMMUNITY SUPPORT 340

SEXUAL ASSAULT SVC OF CALHOUN

36 WEST MANCHESTER
BATTLE CREEK,MI49037 		  PC COMMUNITY SUPPORT 500

SEXUAL ASSAULT SVC OF CALHOUN

36 WEST MANCHESTER
BATTLE CREEK,MI49037 		  PC CEO GRANTS 1,000

SHARE CENTER

120 GROVE ST
BATTLE CREEK,MI49037 		  PC BOARD GRANT 15,000

SHARE CENTER

120 GROVE ST
BATTLE CREEK,MI49037 		  PC COMMUNITY SUPPORT 500

SHARE CENTER

120 GROVE ST
BATTLE CREEK,MI49037 		  PC MATCHING GRANT 100

SHARE CENTER

120 GROVE ST
BATTLE CREEK,MI49037 		  PC NP ORGANIZATION SUPPORT 500

SHERMAN LAKE YMCA

6625 N 39TH ST
AUGUSTA,MI49012 		  PC STUDENT SCHOLARSHIPS 435

SLD READ

5250 LOVERS LANE STE LL 100
KALAMAZOO,MI49001 		  PC BOARD GRANT 8,000

SONOMA ELEMENTARY

4640 B DR S
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 441

SPARTANAIRES

15060 S HELMER RD
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 2,400

SUBSTANCE ABUSE COUNCIL

140 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC CEO GRANTS 500

SUBSTANCE ABUSE COUNCIL

140 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC NP ORGANIZATION SUPPORT 500

THE BARN THEATRE SCHOOL FOR ADVANCED TT

13319 M-96 PO BOX 277
AUGUSTA,MI49012 		  PC BOARD GRANT 25,000

VERONA ELEMENTARY

825 CAPITAL AVE NE
BATTLE CREEK,MI49017 		  PC STUDENT SCHOLARSHIPS 350

VOCES

520 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC BOARD GRANT 25,000

VOCES

520 W MICHIGAN AVE
BATTLE CREEK,MI49017 		  PC CEO GRANTS 500

WESTLAKE ELEMENTARY

1184 S 24TH ST
BATTLE CREEK,MI49015 		  PC STUDENT SCHOLARSHIPS 3,990

WHAT A DO THEATRE

2 W MICHIGAN AVE STE 207
BATTLE CREEK,MI49017 		  PC STUDENT SCHOLARSHIPS 6,425

WHAT A DO THEATRE

2 W MICHIGAN AVE STE 207
BATTLE CREEK,MI49017 		  PC BOARD GRANT 20,000

WHAT A DO THEATRE

2 W MICHIGAN AVE STE 207
BATTLE CREEK,MI49017 		  PC COMMUNITY SUPPORT 1,000

WHAT A DO THEATRE

2 W MICHIGAN AVE STE 207
BATTLE CREEK,MI49017 		  PC NP ORGANIZATION SUPPORT 500

WK KELLOGG BIOLOGICAL STATIONMSU

535 CHESTNUT RD RM 300
EAST LANSING,MI48824 		  PC MATCHING GRANT 1,000
Total .................................right arrow 3a 546,820
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
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 21,181  
4 Dividends and interest from securities ....     14 442,495  
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 ............ 		    18 834,452  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 1,298,128 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,298,128
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 21,950 21,950   0

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

TY 2023 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   862,363 503,599 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   354,056 339,060 NC 39.000000000000 0 0    

TY 2023 InvestmentsCorpStockSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Name of Stock End of Year Book Value End of Year Fair Market Value
ACCENTURE PLC IRELAND CL A 26,035 32,672
ACUSHNET HOLDINGS CORP 1,389 2,029
ADIENT PLC COM 6,887 7,454
ADOBE INC 32,060 38,422
AIR LEASE CORP CL A 6,630 6,585
AIR LIQUIDE ADR 9,689 12,062
ALLETE INC NEW 1,064 1,078
ALLSTATE CORP 5,942 7,721
AMAZON COM INC 32,132 34,642
AMER INTL GP INC NEW 14,361 25,881
AMERICAN ELEC PWR CO INC 11,854 11,046
AMERIPRISE FINCL INC 14,208 28,410
APPLE INC 38,320 49,865
ARROW ELECTRONICS 7,942 10,105
ASML HOLDING NV NY REG NEW 22,666 33,613
ASSURANT INC 11,705 14,774
ASTRAZENECA PLC ADR 24,259 32,059
AVIENT CORPORATION 1,808 1,836
B&M EUROPEAN VALUE RET SA ADR 6,304 6,453
BANK OF NT BUTTERFIELD&SON LTD 1,326 1,398
BARNES GROUP INCORPORATED 366 323
BERRY GLOBAL GROUP INC 10,839 13,343
BLACK HILLS CORP 1,521 1,294
BP PLC ADS 14,017 23,576
BRITISH AMER TOB SPON ADR 47,000 41,622
BROADCOM INC 11,420 29,765
CENTENE CORPORATION 17,146 21,521
CHARLES SCHWAB NEW 6,048 7,445
CHOICE HOTELS INTL INC NEW 1,161 1,248
CIRRUS LOGIC INC 1,876 1,963
CISCO SYS INC 19,986 22,633
CITIGROUP INC NEW 38,635 34,516
CME GROUP INC 20,651 22,534
CNX RESOURC CORP 430 855
CONCENTRIX CORP 10,410 9,245
CONOCOPHILLIPS 2,868 8,506
CONSTELLATION BRANDS INC CL A 5,567 6,180
COSTCO WHOLESALE CORP NEW 25,755 40,167
CSL LTD 13,685 13,790
DARDEN RESTAURANTS 29,347 33,846
DIODES INC 1,647 1,950
DOLLAR GEN CORP NEW COM 29,366 20,664
EAST WEST BANCORP 2,150 3,084
EATON CORP PLC SHS 31,182 41,903
EBAY INC 36,451 27,350
ESSENT GROUP LTD COM 1,647 2,059
EXELON CORP 7,807 6,785
FERRARI N V 13,076 18,229
FIDELITY NATIONAL FINANCIAL IN 11,072 14,490
FIDELITY NATL INFORMATION SE 52,660 44,932
FIRST FINCL BNCP 1,378 1,884
FLEXTRONICS INTL LTD 14,480 24,398
FNB CORPORATION 1,885 2,782
FOX CORP CL A 7,793 7,952
FREEPORT-MCMORAN CL-B 23,886 31,374
FULLER H B & COMPANY 1,614 2,511
GALLAGHER ARTHUR J & CO 27,052 31,033
GENERAL MTRS CO 23,744 23,599
GROUP I AUTOMOTIVE INC 1,153 2,296
H&E EQUIPMENT SVCS INC 1,270 2,182
HANCOCK WHITNEY CORPORATION 2,535 3,604
HANOVER INSURANCE GROUP INC 1,902 2,024
HCA HEALTHCARE INC 25,652 35,580
HDFC BANK LTD ADR 18,441 18,997
HOME DEPOT INC 26,721 33,275
HUMANA INC 7,084 8,606
HUNTSMAN CORP 1,519 1,545
INTEGER HOLDINGS CORP 1,901 2,338
INTEGRA LIFESCIENCES CRP NEW 1,333 1,002
INTUIT INC 26,252 38,745
ITT INC 2,094 3,307
J&J SNACK FOODS 2,180 2,387
JPMORGAN CHASE & CO 13,250 18,371
KB HOME 1,063 1,923
KBR INC 1,274 2,240
KIRBY CP 1,054 1,582
KITE RLTY GROUP TR 1,157 1,682
KONINKLIJKE PHIL EL SP ADR NEW 15,093 14,278
LEAR CORP 16,645 17,792
LEIDOS HLDGS INC 21,978 25,545
LITHIA MTRS INC 11,372 13,059
LONZA GROUP AG ZUERICH ADR 17,297 13,616
LOUISIANA PACIFIC CORP 1,325 2,452
LVMH MOET HENNESSY LOUIS VUITT 15,190 18,801
LXP INDUSTRIAL TRUST 1,913 1,805
MAGNOLIA OIL & GAS CORP CL A 1,399 1,912
MASTEC INC 2,423 2,671
MASTERCARD INC CL A 17,022 20,192
MEDTRONIC PLC SHS 39,549 34,600
MERCADOLIBRE INC 7,258 13,892
MERITAGE HOME CORPORATION 1,256 2,574
MICRON TECH INC 23,796 32,856
MICROSOFT CORP 51,535 76,972
NATIONAL HEALTH INVESTORS INC 1,640 1,592
NESTLE SPON ADR REP REG SHR 53,649 53,757
NETSCOUT SYSTEMS INC 1,581 1,323
NEWELL BRANDS INC 9,425 4,019
NOMURA RESH INST LTD ADR 13,625 15,155
NRG ENERGY INC 11,201 16,751
NXP SEMICONDUCTORS NV 25,706 35,141
OLD DOMINION FREIGHT LINE 23,951 26,140
PATTERSON -UTI ENERGY INC 619 1,285
PERFORMANCE FOOD GROUP CO 1,301 1,822
PIONEER NATURAL RESOURCES CO 14,140 26,536
PPG INDUSTRIES INC 5,403 5,998
PROCTER & GAMBLE 23,829 24,912
PUBLIC SERVICE ENTERPRISE GP 6,686 7,155
RAYMOND JAMES FINCL INC 6,074 10,233
REGAL REXNORD CORPORATION 1,332 2,161
ROGERS COMM INC CL B 7,019 6,647
ROSS STORES INC 12,012 15,000
SAIA INC 423 1,021
SANDY SPRING BANCORP 1,039 1,066
SANOFI ADR 42,755 42,768
SEALED AIR CP NEW 24,657 15,448
SELECTIVE INSURANCE GROUP 977 1,465
SHERWIN WILLIAMS COMPANY OHIO 25,014 31,502
SOUTHWEST GAS HOLDINGS INC 1,616 1,697
SS&C TECHNOLOGIES HLDGS INC 23,785 24,138
STEVEN MADDEN LTD 1,584 1,918
STEWART INFORMATION SERVICES 1,664 1,723
STIFEL FINANCIAL CORPORATION 2,537 3,458
SUMMIT MATLS INC CL A 1,072 2,013
SUNCOR ENERGY INC 18,896 31,944
SYNOPSYS INC 23,004 39,251
SYNOVUS FINANCIAL CORP 2,162 2,627
TAIWAN SMCNDCTR MFG CO LTD ADR 60,126 65,063
TD SYNNEX CORPORATION 12,130 15,819
TENCENT HLDGS LTD UNSPON ADR 19,572 12,584
TEXAS ROADHOUSE INC CL A 1,112 1,685
TTM TECH INC 1,974 2,308
UNION PACIFIC CORP 9,449 11,389
UNITED RENTALS INC 12,248 31,043
UNITEDHEALTH GP INC 25,488 33,287
VALLEY NATL BANCORP 2,687 3,410
VERIZON COMMUNICATIONS 23,554 17,191
VIAVI SOLUTIONS INC COM 1,551 1,148
VISA INC CL A 53,072 63,352
VISHAY INTERTECHNOLOGY INC 1,549 1,845
WEBSTER FINCL CORP 2,990 3,630
WELLS FARGO & CO NEW 25,206 41,246
WERNER ENTERPRISES INC 2,103 2,248
WESCO INTL INC 12,575 14,717
WHIRLPOOL CORP 15,036 10,041
WILLIAMS CO INC 13,110 21,281
WOLTERS KLUWER NV SPON ADR 7,901 11,972
ZIMMER BIOMET HLDGS INC COM 11,233 11,744
ZOETIS INC CLASS-A 28,072 33,356
AERCAP HOLDINGS N.V. 18,575 28,316
AFFILIATED MGRS GROUP INC 5,375 7,959
ALPHABET INC CL A 25,142 34,643
AON PLC CL A 4,420 4,982
ASHLAND INC COM 1,017 1,105
ASHTEAD GROUP PLC ADR 10,576 13,106
AT&T INC 7,995 6,980
ATKORE INC 959 3,835
AXIS CAPITAL HOLDINGS LTD 2,117 2,148
BAXTER INTL INC 26,665 23,119
BE SEMICONDUCTOR IND NV 4,539 10,085
BEIERSDORF AG UNSPONS ADR 16,392 20,386
BOOKING HOLDINGS INC 5,356 8,751
BREAD FINANCIAL HOLDINGS INC 4,709 3,525
CACI INTERNATIONAL INC CL A 1,748 2,180
CARDINAL HEALTH INC 12,244 19,656
CELANESE CORP SERIES A COM STK 20,709 22,373
CHEVRON CORP 15,408 14,185
CITIZENS FINANCIAL GROUP INC 7,580 6,065
COGNIZANT TECH SOLUTIONS CL A 20,470 22,810
COLUMBIA SPORTSWEAR CO 1,744 1,887
DEUTSCHE BOERSE AG UNSPON ADR 11,676 13,452
DIAGEO PLC SPON ADR NEW 19,358 16,023
ELEVANCE HEALTH INC 20,752 27,371
ELI LILLY & CO 24,673 38,187
FIRST CITIZ BANCSHARES A 15,568 27,688
FLOWERS FOODS INC 1,134 987
GEN DIGITAL INC 19,689 17,343
GLOBAL PAYMENT INC 30,838 28,448
GLOBANT S.A 7,368 8,710
HEMNET GROUP AB ADR 5,256 7,237
HOPE BANCORP, INC. 1,486 1,474
ICON PLC 11,044 14,228
INDEPENDENCE RLTY TR INC COM 1,209 1,400
INTUITIVE SURGICAL INC 23,766 29,884
KEYENCE CORP 15,753 18,510
KRAFT HEINZ CO COM 27,842 27,291
L OREAL CO ADR 10,217 15,333
L3HARRIS TECHNOLOGIES INC 27,034 27,381
LABORATORY CP AMER HLDGS NEW 18,654 20,823
LEONARDO DRS INC 1,065 1,611
MATADOR RES CO 1,802 2,100
MURPHY OIL CORP 1,478 1,903
NOVO NORDISK A/S ADR 36,761 52,724
NVIDIA CORPORATION 26,970 50,017
OGE ENERGY CORPORATION 2,439 2,137
O'REILLY AUTOMOTIVE INC NEW 22,817 29,555
POWER INTEGRATIONS INC 1,883 1,970
PROSUS N V SPONSORED ADR 31,996 31,509
PRUDENTIAL PLC ADR 7,014 7,184
RALPH LAUREN CORP CL A 5,084 6,372
SEMPRA 9,351 9,939
SERVICENOW INC 28,186 37,527
SHELL PLC ADR 49,392 53,232
SIG GROUP AG NAMEN AKT 10,087 9,776
SPIRIT REALTY CAPITAL INC 1,655 1,850
TECK RESOURCES LTD 10,146 12,977
TOTALENERGIES SE SPONSORED ADS 8,234 10,579
TRICON CAP GROUP INC NPV 1,576 1,656
UBER TECHNOLOGIES INC 16,998 27,707
UNIFIRST CP 2,096 1,941
WALMART INC 3,391 3,424
WILLIS TOWERS WATSON PLC LTD 44,460 48,498
ZURN ELKAY WATER SOLNS CORP 1,330 1,923
ADIDAS AG 7,948 8,551
ADVANCED MICRO DEVICES 10,867 15,625
AGREE REALTY CORP 1,903 1,940
ALLEGION PUB LTD CO 6,607 7,839
ALPHABET INC CL C 14,425 14,798
AMBEV S A SPONSORED ADR 20,823 22,470
AMERICAN EXPRESS CO 5,238 5,844
ANALOG DEVICES INC 6,932 7,468
APPLE HOSPITALITY REIT INC 1,587 1,744
ARISTA NETWORKS INC 30,336 38,624
ATS CORPORATION 3,247 3,293
BAE SYS PLC SPON ADR 19,348 22,028
BANGKOK BK PLC 11,819 12,081
BANK OF NEW YORK MELLON CORP 8,225 9,005
BARRICK GOLD CORP 16,749 19,537
BECTON DICKINSON & CO 4,091 4,204
BELDEN INC 1,838 1,779
BERKELEY GROUP HLDGS PLC 15,733 17,977
BERKSHIRE HATHAWAY CL-B NEW 6,026 5,972
BOSTON SCIENTIFIC CORP 24,833 27,286
BRENNTAG SE ADR 4,406 5,424
BROWN & BROWN INC 3,870 3,754
BRUNELLO CUCINELLI S P A ADR 8,579 10,179
CADENCE BANK 1,558 2,159
CARLYLE GROUP INC 5,767 7,324
CENCORA INC 5,001 7,278
CH ROBINSON WORLDWIDE INC NEW 9,196 9,676
COLGATE PALMOLIVE CO 8,546 8,768
COLUMBIA BANKING SYSTEMS INC 2,394 2,556
COMCAST CORP 34,217 36,264
COMERICA INC 1,061 1,315
COMP CERVEC UNIDAS SA SPON ADR 9,200 9,618
COMPAGNIE FIN RICHEMONTAG ADR 27,655 31,151
CROWN CASTLE INC 5,163 6,245
CUMMINS INC 4,989 5,302
DANONE SPONSORED ADR 31,039 34,808
DENTSPLY SIRONA INC 3,437 3,879
DEXCOM INC 30,787 44,176
DIPLOMA PLC ADR 6,542 7,906
DISCO CORP ADR 8,599 11,686
DLOCAL LTD 3,161 2,990
ENLINK MIDSTREAM LLC 1,134 1,301
EQUITY RESIDENTIAL 5,720 6,116
EXPEDIA GROUP INC 17,548 24,742
EXPEDITORS INTL WASH INC 3,673 3,887
EXXON MOBIL CORP 15,406 14,897
F5 INC 12,183 15,211
FANUC CORPORATION UNSP ADR 24,002 26,577
FIRST INTST BANCSYSTEM INC 1,242 1,588
FLOWSERVE CORP 4,736 5,194
FOMENTO ECONOMICO MEXICANO 32,626 37,541
FORTREA HOLDINGS INC 4,155 3,944
FUCHS SE ADR 7,846 9,067
GLOBUS MEDICAL INC A 1,392 1,256
GOLDMAN SACHS GRP INC 10,158 12,477
GRIFFON CORPORATION 651 645
HALEON PLC ADR 13,030 12,740
HEINEKEN NV SPN ADR 5,934 6,906
HENKEL AG & CO KGAA 13,492 14,984
HONGKONG LAND HLDGS LTD ADR 6,039 6,073
HOYA CORP SPONS ADR 11,504 13,377
HYSAN DEV LTD ADR 4,191 4,355
IMPERIAL OIL LTD COM NEW 45,050 45,009
INTERCONTINENTAL EXCHANGE INC 7,708 9,440
INTERNATIONAL FLAVORS&FRAGRANC 6,557 6,374
INTERNATIONAL SEAWAYS INC 1,623 1,524
IPG PHOTONICS CORP 4,592 5,143
ITAU UNIBANCO MULTIPLE ADR 10,378 12,899
JAPAN EXCHANGE GROUP INC 4,959 5,237
JARDINE MATHESON HLDGS LTD ADR 17,837 16,772
KNIFE RIV HLDG CO 965 1,138
KOMATSU LTD SPON ADR NEW 9,492 9,836
LEGRAND SA 5,413 6,216
LIBERTY ENERGY INC COM CL A 1,621 1,923
LIBERTY GLOBAL LTD CL C 15,839 12,657
LLOYDS BANKING GROUP PLC 11,052 12,743
M/I HOMES INC COM 1,300 1,294
MARTIN MARIETTA MATERIALS 22,892 27,962
META PLATFORMS INC CL A 51,174 56,735
MITSUBISHI ELECTRIC ADR 17,908 20,702
MITSUBISHI EST ADR 10,160 10,915
MOODYS CORP 22,262 26,696
MS&AD INS GROUP HLDGS ADR 22,887 24,922
NCR VOYIX CORPORATION 533 403
NEWMONT CORPORATION 18,950 19,950
NIHON KOHDEN CORP UNSPON ADR 6,049 7,725
NOBLE CORP NEW A 1,614 1,598
NORTHROP GRUMMAN CP(HLDG CO) 22,918 23,095
NOV INC 8,429 9,004
NU HLDGS LTD ORD SHS CL A 1,737 1,766
NUTRIEN LTD 15,399 15,096
ORACLE CORP 25,153 22,773
ORKLA ADR A SHS 8,785 9,285
OTIS WORLDWIDE CORP 5,626 5,941
OXFORD INDUSTRIES INC 1,043 1,040
PATTERSON COMPANIES INC 1,362 1,311
PBF ENERGY INC 1,657 1,917
PDD HOLDINGS INC ADR 4,621 5,723
PERNOD RICARD SA ADR 9,662 10,059
PG&E CORP 8,005 8,564
PHILIP MORRIS INTL INC 32,213 32,834
POWER CORP CANADA LTD 18,130 20,327
PRESTIGE CONSMR HEALTHCARE INC 1,615 1,643
PRIMERICA INC 8,727 10,782
RECKITT BENCKISER PLC SPNS ADR 19,389 19,360
ROPER TECHNOLOGIES INC 23,996 29,977
RTX CORPORATION 13,074 15,313
RYERSON HOLDING CORP 1,083 1,130
SARTORIUS STEDIM BIOTECH S ADR 3,323 3,995
SCHIBSTED ADR 3,329 3,313
SCHLUMBERGER LTD 16,418 16,445
SECOM LTD ADR 27,698 29,623
SGS SA ADR 9,539 9,834
SHIMANO INC ADR 18,643 20,491
SHOPIFY INC 9,028 12,308
SMC CORP JAPAN SPONSORED ADR 12,874 14,939
SODEXO 10,549 11,357
SOMPO HOLDINGS INC ADR 17,571 20,128
SONY GROUP CORPORATION ADR 11,353 12,026
SUZUKI MTR CORP ADR 6,726 7,824
SVENSKA HANDELSBANKEN AB ADR 4,595 5,930
TEREX CP NEW DEL 1,765 1,906
TESLA INC 29,085 33,545
TEXAS INSTRUMENTS 5,441 6,001
THE CIGNA GROUP 25,385 35,635
TIMKEN CO 1,962 2,023
TJX COS INC NEW 24,331 25,047
TRADE DESK INC CLASS A 17,792 20,077
U S BANCORP COM NEW 3,934 4,501
UGI CORPORATION NEW COM 1,937 2,163
UNILEVER PLC 55,628 52,601
UNIVERSAL HEALTH SERVICES B 6,937 7,718
UOL GRP LTD SPONS ADR 11,599 12,073
WAFD INC 1,419 1,607
WALT DISNEY CO HLDG CO 4,103 3,993
WEYERHAEUSER CO 4,993 5,459
WHEATON PRECIOUS METALS CORP 20,418 23,091

TY 2023 InvestmentsGovtObligationsSch
Name:
MILLER FOUNDATION
EIN:
38-6064925
US Government Securities - End of Year Book Value:

475,527
US Government Securities - End of Year Fair Market Value:

458,368
State & Local Government Securities - End of Year Book Value:


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


0


TY 2023 InvestmentsOtherSchedule2
Name:
MILLER FOUNDATION
EIN:
38-6064925
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
BLACKROCK GLOBAL ALLOCATION I AT COST 421,005 409,364
FRANKLIN MUTUAL GLB DISCOV Z AT COST 519,649 517,865
LOOMIS SAYLES GLB ALLOCATION Y AT COST 463,514 420,291
PIMCO COMM REAL RET STRAT I2 AT COST 348,611 274,392
PIMCO FIX INC SHRS: SERIES C AT COST 239,841 223,740
PIMCO FIX INC SHRS: SERIES M AT COST 240,644 221,363
PIMCO INCOME I2 AT COST 478,598 448,345
PIMCO INVEST GRADE CRED BD I2 AT COST 481,828 458,162
PRINCIPAL REAL EST SEC INST AT COST 247,156 220,779
SPDR GOLD TR GOLD SHS AT COST 438,145 491,881
VANGUARD GROWTH ETF AT COST 1,044,370 1,338,648
VANGUARD MID CAP VALUE ETF AT COST 259,565 378,041
VANGUARD MIDCAP GROWTH ETF AT COST 289,811 388,858
VANGUARD VALUE ETF INDEX AT COST 410,780 557,486
BLACKROCK STRATEGIC INC OPP I AT COST 847,932 794,216
CAUSEWAY EMERGING MKTS INST AT COST 607,140 656,499
COHEN & STEERS GLB RLTY FOC I AT COST 252,849 219,129
ICAP MILLENNIUM LTD. HH-2C AT COST 250,000 279,332
INVESCO DEVELOPING MKTS Y AT COST 662,809 646,332
ISHARES 20+ YR TREASU BOND ETF AT COST 717,991 651,520
ISHARES BARCLAYS 1-3 YR TSY BD AT COST 395,494 384,604
PIMCO SHORT TERM I2 AT COST 679,843 666,430
FRANKLIN MUTUAL INTL VALUE Z AT COST 441,755 508,821
GOLDENTREE SELECT LTD. AT COST 250,000 256,575
INVESCO S&P 500 EQUAL WEIGHT E AT COST 2,005,581 2,190,107
SPDR BLOOMBERG 1-3 MONTH T-B AT COST 70,222 70,005
T ROWE INT US SMCP GRW EQ INV AT COST 199,309 190,199
VERITION FUND LTD CL MS AT COST 250,000 251,525

TY 2023 LandEtcSchedule2
Name:
MILLER FOUNDATION
EIN:
38-6064925
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
BUILDING IMPROVEMENTS 862,363 503,599 358,764  
OFFICE EQUIPMENT 4,485 4,485 0  
FURNITURE & FIXTURES 635,507 413,509 221,998  
LAND 290,000 0 290,000  
BUILDINGS 354,056 339,060 14,996  


TY 2023 LegalFeesSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 1,603 1,603   0


TY 2023 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 180 5   175
COMMUNICATIONS 7,590 228   7,362
INSURANCE 4,143 124   4,019
MEALS 9,448 283   9,165
MEMBERSHIPS 19,956 599   19,357
OFFICE SUPPLIES 14,263 428   13,835
PAYROLL SERVICE FEE 3,184 96   3,088
REPAIRS 14,924 448   14,476
CLEANING SERVICES 275 8   267


TY 2023 OtherIncreasesSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Description Amount
OTHER CHANGES IN FUND BALANCES 38,507


TY 2023 OtherLiabilitiesSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Description Beginning of Year - Book Value End of Year - Book Value
AGENCY ACCOUNTS 155,868 209,478


TY 2023 OtherProfessionalFeesSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 66,330 66,330   0


TY 2023 TaxesSchedule
Name:
MILLER FOUNDATION
EIN:
38-6064925
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 22,500 0   0
FOREIGN TAXES PAID 32 32   0