TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
TED AND COOKIE MILLER
FOUNDATION INC

Number and street (or P.O. box number if mail is not delivered to street address)2635 OLD OKEECHOBEE ROAD
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
WEST PALM BEACH, FL33409

A Employer identification number

45-2695884

B Telephone number (see instructions)

(561) 659-8661

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$12,651,630J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	29,967		29,967
4	Dividends and interest from securities...	86,802		86,802
5a	Gross rents............	65,509		65,509
b	Net rental income or (loss) -115,638
6a	Net gain or (loss) from sale of assets not on line 10		192,544
b	Gross sales price for all assets on line 6a 1,204,723
7	Capital gain net income (from Part IV, line 2)...			192,544
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).......	List of Attached Documents: // Content	220,126	21,770	220,126
12	Total. Add lines 1 through 11........	594,948		396,592	220,126
13	Compensation of officers, directors, trustees, etc.
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	19,618	9,809
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	31,981	28,798
17	Interest...............	2,119
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	70,315	1,359
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	50,806	50,806
20	Occupancy..............	3,394		3,394
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	129,964	126,947
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	308,197		221,113		0
25	Contributions, gifts, grants paid.......	243,058				243,058
26	Total expenses and disbursements. Add lines 24 and 25	551,255		221,113		243,058
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	43,693
b	Net investment income (if negative, enter -0-)			175,479
c	Adjusted net income (if negative, enter -0-)...				220,126

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	179,375	27,390	27,390
	2	Savings and temporary cash investments.........	324,933	114,742	114,742
	3	Accounts receivable 9,200
		Less: allowance for doubtful accounts	12,316	9,200	9,200
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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) 364
		Less: allowance for doubtful accounts	364	List of Attached Documents: // Content 364	364
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	467,956	List of Attached Documents: // Content 287,546	288,145
	b	Investments—corporate stock (attach schedule).......	2,872,019	List of Attached Documents: // Content 2,081,586	2,536,852
	c	Investments—corporate bonds (attach schedule).......	188,357	List of Attached Documents: // Content 177,128	181,152
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	4,695,267	List of Attached Documents: // Content 6,125,157	6,125,157
	14	Land, buildings, and equipment: basis 3,308,747
		Less: accumulated depreciation (attach schedule) 311,075	3,048,478	List of Attached Documents: // Content 2,997,672	3,308,747
	15	Other assets (describe )	List of Attached Documents: // Content 65,220	List of Attached Documents: // Content 59,881	List of Attached Documents: // Content 59,881
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	11,854,285	11,880,666	12,651,630
	17	Accounts payable and accrued expenses..........	607	7,429
	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 )	List of Attached Documents: // Content 28,773	List of Attached Documents: // Content 4,639
	23	Total liabilities (add lines 17 through 22).........	29,380	12,068
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	11,824,905	11,868,598
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		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).....	11,824,905	11,868,598
	30	Total liabilities and net assets/fund balances (see instructions).	11,854,285	11,880,666

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

11,824,905

Enter amount from Part I, line 27a .....................

43,693

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

11,868,598

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

11,868,598

Form 990-PF (2024)

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	SEE ATTACHED - FIDELITY 9708	P	2024-12-31	2024-12-31
b	SEE ATTACHED - FIDELITY 9750	P	2024-12-31	2024-12-31
c	SEE ATTACHED - FIDELITY 9750	P	2024-12-31	2024-12-31
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	123,618	123,357	261
b	965,663	816,891	148,772
c	103,769	71,931	31,838
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			261
b			148,772
c			31,838
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	192,544
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 ...................		3	148,772

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	2,439
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
3	Add lines 1 and 2...........................	3	2,439
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	2,439
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	11,059
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	11,059
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	8,620
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax8,620	Refunded	11

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 . Click to see attachment

List of Attached Documents:

// Content

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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

HTTPS://ECPBC.ORG/

The books are in care of right arrow

BEVERLEE MILLER RAYMOND Telephone no. right arrow

(561) 659-8661

Located at right arrow

2635 OLD OKEECHOBEE ROADWEST PALM BEACHFL ZIP+4 right arrow

33409

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

16 At any time during calendar year 2024, 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 (2024)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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 2024? .............

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)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2024 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 2024.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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 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
BEVERLEE MILLER RAYMOND	DIRECTOR 000.00	0	0	0
2635 OLD OKEECHOBEE ROAD WEST PALM BEACH,FL33409	DIRECTOR 000.00	0	0	0
JOHN RAYMOND JR	DIRECTOR 000.00	0	0	0
2635 OLD OKEECHOBEE ROAD WEST PALM BEACH,FL33409	DIRECTOR 000.00	0	0	0
CHRISTINE RAYMOND	DIRECTOR 000.00	0	0	0
2635 OLD OKEECHOBEE ROAD WEST PALM BEACH,FL33409	DIRECTOR 000.00	0	0	0

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
NONE









Total number of other employees paid over $50,000...................

Form 990-PF (2024)

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 arrow

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	N/A
2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

3,191,960

Average of monthly cash balances.......................

371,670

Fair market value of all other assets (see instructions)................

6,125,522

Total (add lines 1a, b, and c).........................

9,689,152

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

9,689,152

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

145,337

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

9,543,815

Minimum investment return. Enter 5% (0.05) of line 5................

477,191

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.)

Minimum investment return from Part IX, line 6..................

477,191

Tax on investment income for 2024 from Part V, line 5 .......

2,439

Income tax for 2024. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

2,439

Distributable amount before adjustments. Subtract line 2c from line 1............

474,752

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

474,752

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

474,752

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

243,058

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

243,058

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(d) 2024
1 Distributable amount for 2024 from Part X, line 7			474,752
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2024:
a From 2019......	1,614,525
b From 2020......
c From 2021......	191,848
d From 2022......
e From 2023......
f Total of lines 3a through e ........		1,806,373
4Qualifying distributions for 2024 from Part
XI, line 4: $ 243,058
a Applied to 2023, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2024 distributable amount.....			243,058
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2024.		231,694	231,694
(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		1,574,679
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
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......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........			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) .......
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...		1,382,831
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......		191,848
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....	191,848
c Excess from 2022....
d Excess from 2023....
e Excess from 2024....

Form 990-PF (2024)

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 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

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) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

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).)

BEVERLEE MILLER RAYMOND

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.

BEVERLEE MILLER RAYMOND

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2024)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
EXTRAORDINARY CHARITIES INC 2635 OLD OKEECHOBEE ROAD WEST PALM BEACH,FL33409	NONE	EXEMPT ORG	CHARITABLE	3,500
REGINA HIGH SCHOOL 13900 MASONIC WARREN,MI48088	NONE	EXEMPT ORG	CHARITABLE	200,000
CONNECTIONS EDUCATION CENTER 1310 OLD CONGRESS AVE WEST PALM BEACH,FL33409	NONE	EXEMPT ORG	CHARITABLE	2,550
SEA TURTLE ADVENTURES 235 SW 6 AVE BOYNTON BEACH,FL33435	NONE	EXEMPT ORG	CHARITABLE	2,907
KRAVIS CENTER 701 OKEECHOBEE BLVD WEST PALM BEACH,FL33401	NONE	EXEMPT ORG	CHARITABLE	6,548
PEDIATRIC ONCOLOGY SUPPORT TEAM 927 45TH STREET SUITE 203 WEST PALM BEACH,FL33407	NONE	EXEMPT ORG	CHARITABLE	15,000
ROSARIAN ACADEMY 807 N FLAGLER DRIVE WEST PALM BEACH,FL33401	NONE	EXEMPT ORG	CHARITABLE	5,250
UNITED NEGRO COLLEGE FUND 1805 7TH STREET NW WASHINGTON,DC20001	NONE	EXEMPT ORG	CHARITABLE	100
EXTRAORDINARY CHARITIES INC 2635 OLD OKKEECHOBEE ROAD WEST PALM BEACH,FL33409	NONE	EXEMPT	CHARITABLE	7,203
Total ................................. 3a				243,058

bApproved for future payment

Total ................................. 3b

Form 990-PF (2024)

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	(e) Related or exempt function income (See instructions.)
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	29,967
4 Dividends and interest from securities ....			14	86,802
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....			16	-115,638
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	11,673	180,871
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a1120S K-1 LADY B	531190	198,356
bMISCELLANEOUS INCOME			14	21,770
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		198,356		34,574	180,871

13Total. Add line 12, columns (b), (d), and (e)..................

413,801

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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 (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INDIRECT ACCOUNTING FEES	19,618	9,809

- TIN:

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

TY 2024 DepreciationSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

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
LAND	2019-06-01	1,360,359
BUILDING	2019-06-01	904,641	105,348	S/L	39.0000	23,196	23,196
BUILDING IMPROVEMENTS	2019-06-01	1,000,432	116,503	S/L	39.0000	25,652	25,652
KITCHEN EQUIPMENT	2022-06-30	12,706	12,706	200DB	5.0000
KITCHEN EQUIPMENT	2023-03-23	12,706	10,673	200DB	5.0000	813	813
TRANE 10 TON AC UNIT (CONFERENCE ROOM)	2023-07-26	17,903	15,039	200DB	5.0000	1,145	1,145

- TIN:

TY 2024 ExplnOfNonFilingWithAGStmt

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Statement:

THE ATTORNEY GENERAL FOR THE STATE OF FLORIDA DOES NOT REQUIRE A COPY OF THE FORM 990-PF TO BE FILED WITH THEIR OFFICE.

- TIN:

TY 2024 InvestmentsCorpBondsSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Name of Bond	End of Year Book Value	End of Year Fair Market Value
ENTERGY LA LLC
SHELL INT'L FIN BV	10,704	10,952
BANK OF NOVA SCOTIA B C	10,982	11,826
BOEING CO	10,942	11,637
T MOBILE	11,252	11,694
NEXTERA ENERGY CAP HLDGS	10,905	11,339
CITIGROUP	11,371	11,763
STRYKER CORP	9,577	9,656
GOLDMAN SACHS	17,027	17,514
WELLS FARGO	10,020	10,153
BRISTOL MYERS SQUIBB	11,258	11,327
ABBVIE	11,118	11,138
BANK OF AMERICA	11,037	11,500
MORGAN STANLEY	10,797	11,146
QUALCOMM	9,691	9,620
AMAZON	10,195	9,941
HONEYWELL INTL	10,252	9,946
BANK OF NOVA SCOTIA 6/11/25
HSBC HOLDINGS PLC 5/24/25
SHELL INTL 5/11/25
AMAZON 4/13/32
AMERICAN EXPRESS 5/03/24
APPLE INC 6/08/29
BANK OF AMERICA CORP 2/07/19
BOEING CO 2/01/24
CITIGROUP INC 6/01/24
COCA COLA CO 1/05/32
ENERGY LA LLC 10/01/24
JP MORGAN CHASE 4/23/29
LENNAR CORP 11/15/24
MORGAN STANLEY 5/08/24
MORGAN STANLEY 4/01/30
QUALCOM INC 5/20/32

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Name of Stock	End of Year Book Value	End of Year Fair Market Value
FIDLEITY SMALL CAP INDEX FUND	53,262	70,334
BAILIE GIFFORD EMERG MKT EQ INST	70,331	75,700
FULLER & THALER BEH SM CAP EQ INST	16,803	20,960
COHEN & STEERS GL INFRA	42,234	49,838
DFA COMMOD STRAT PORT INST	40,639	39,140
GOLDMAN SACHS GQG PTRS INTL OPP	211,265	229,096
FIDELITY US BOND INDEX FUND	101,182	106,411
BLACKROCK SRTAT INC OPP INST	161,671	170,687
PIMCO INC FUND INST	168,759	176,985
RIVERNORTH DOUBLINE INST STRAT INC	65,777	72,161
TCW EMERG MKT INC	49,730	54,896
WESTERN ASSET CORE BOND FUND
ISHARES CORE S&P MID CAP	161,659	211,599
ISHARES TRUST CORE MSCI EAFE	168,152	189,378
ISHARES INC CORE MSCI EMERG MKT	70,687	78,931
VANGUARD INDEX S&P 500	116,315	161,169
AON PLC	7,729	8,726
ACCENTURE PLC	8,734	10,396
LINDE PLC	10,832	12,370
AT&T	6,259	9,101
ADOBE	12,119	10,228
ALPHABET C	2,122	2,891
ALPHABET A	17,561	29,450
AMAZON	22,467	38,832
AMERICAN EXPRESS	14,192	25,791
APPLE	51,537	79,873
APPLIED MATERIALS	12,580	15,134
ATMOS ENERGY	4,196	5,361
BERKSHIRE HATHAWAY B	13,663	19,038
CVS
CISCO	10,796	12,171
COCA COLA	7,500	8,391
COMCAST	11,962	10,378
CONOCOPHILLIPS	6,457	5,739
CONSTELLATION BRANDS	5,829	11,315
COSTCO	7,444	12,371
CUMMINS	6,752	10,769
DARDEN RESTAURANTS
DEERE
DELTA AIRLINES	3,517	6,626
ELECTRONIC ARTS
EMERSON ELECTRIC
EXXON MOBIL	23,602	23,329
META PLATFORMS	11,684	31,163
FORTINET
FREEPORT MCMORAN	6,416	7,082
GENERAL DYNAMICS	5,475	6,194
HCA HEALTHCARE	7,742	10,023
HERSHEY
HOME DEPOT	6,787	9,298
INTUIT
JP MORGAN CHASE	12,589	21,286
JOHNSON & JOHNSON	7,100	6,821
L3HARRIS TECHNOLOGIES
ELI LILLY	8,933	15,730
MARRIOTT INTL	8,808	13,014
MERCK	19,040	16,494
MISCOSOFT	44,976	65,661
MONDELEZ	5,057	4,616
NEXTERA	5,852	7,567
NIKE	5,235	3,780
NVIDIA	12,942	64,645
ORACLE	5,205	8,412
PEPSICO	8,913	7,392
RAYMOND JAMES	6,635	10,913
REGENERON	10,660	9,260
SALESFORCE	8,103	10,073
SCHLUMBERGER	12,022	8,034
SCHWAB	5,530	8,180
TJX COMPANIES	8,134	10,973
T MOBILE	7,359	11,511
TARGET	6,210	7,682
TEXTRON	6,558	6,662
THERMO FISHER SCIENTIFIC	5,008	5,742
TRAVELERS	5,703	8,661
ULTA
UPS
UNITED RENTALS	4,947	8,563
UNITEDHEALTH	12,317	11,886
VERTEX PHARMACEUTICALS	9,931	10,873
VISA	10,202	13,744
WALMART	7,273	12,116
ZOETIS
PUBLIC STORAGE	5,924	7,236
ISHARES RUSSELL 2000 ETF
ISHARES RUSSELL 2000 VALUE ETF
ALEXANDRIA REAL ESTATE EQ INC
AVALON BAY COMMUNITIES INC
CROWN CASTLE INC
PROLOGICS INC
ABBOTT LABS
ABBVIE INC
AMCOR PLC
APPLE INC
ADP INC
BANK OF AMERICA CORP
BROADCOM INC
CHEVRON CORP
CHUBB LTD
CISCO SYSTEMS INC
COCA COLA CO
CONSOLIDATED EDISON INC
CONSTELLATION BRANDS INC
DFA US CORE EQ PORT INSTIT
DOW INC
DUKE ENERGY CORP
EATON CORP
EMERSON ELECTRIC CO
EXXON MOBIL CORP
FIRST TRUST ETF WTR
FIRST TRUST ETF II NASDAQ CYBERSECUR
FIRST TRUST ETF VI RISING DIV
FIRST TRUSVALUE LINE DIV
HONEYWELL INTL INC
ILLINOIS TOOL WORKS INC
JP MORGAN CHASE
LINDE PLC
LOCKHEED MARTIN
LYRICAL US VALUE EQ FUND INSTIT
MCDONALDS CORP
MEDTRONIC PLC
MERCK & CO
METLIFE INC
MICROCHIP TECHNOLOGY INC
MISCORSOFT
MONDELEZ INTL INC
MORGAN STANLEY
NEXTERA ENERGY INC
PEPSICO
PFIZER INC
POLEN GROWTH FUND INSTIT
PPG INDUSTRIES INC
PROCTOR & GAMBLE
RAYTHEON TECHNOLOGIES CORP
SOUTHERN CO
SYSCO CORP
TARGET CORP
TEXAS INSTRUMENTS INC
UNION PAC CORP
UNITED HEALTH GROUP INC
US BANCORP
VANGUARD INDEX FUNDS S&P 500
VANGUARD TOTAL STOCK MKT INDEX FUND
VERIZON COMMUNICATIONS INC
WALMART INC
JOHCM INTL SELECT FUND INSTIT
WCM FOCUSED INTL GROWTH FUND
GQC PARTNERS EMERG MKT EQ FUND INSTI
FIRST TR III PFD SEC & INC ETF
VANGUARD COMMODITY STRAT FUND ADM
SPDR SER TR BLOOMBERG 1-3 MO T BILL
ALGER SMALL CAP FOCUS FUND Z
LORD ABBETT SHORT DUR INC FUND

- TIN:

TY 2024 InvestmentsGovtObligationsSch

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

US Government Securities - End of Year Book Value:

287,546

US Government Securities - End of Year Fair Market Value:

288,145

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

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

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
INVESTMENT - LADY B, INC	AT COST	4,739,457	4,739,457
INVESTMENT - 712 FAIRFAX	AT COST	1,385,700	1,385,700

- TIN:

TY 2024 LandEtcSchedule2

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
BUILDING - 2635 OLD OKEECHOBEE ROAD	1,905,073	270,699	1,634,374	1,905,073
KITCHEN EQUIPMENT - 2635 OLD OKEECHO	43,315	40,376	2,939	43,315
LAND - 2635 OLD OKEECHOBEE ROAD	1,360,359		1,360,359	1,360,359

- TIN:

TY 2024 OtherAssetsSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
PREPAID INSURANCE	51,694	48,279	48,279
PREPAID 990-PF TAXES	11,059	8,620	8,620
PREPAID 990-T TAXES		515	515
REFUNDABLE DEPOSITS	2,467	2,467	2,467

- TIN:

TY 2024 OtherExpensesSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Description	Revenue and Expenses per Books	Net Investment Income
2635 OLD OKEECHOBEE ROAD
PEST CONTROL	3,600	3,600
ELECTRIC	27,753	27,753
REPAIRS AND MAINTENANCE	8,314	8,314
INTERNET AND CABLE	2,794	2,794
WATER AND SEWER	2,583	2,583
BUILDING EXPENSES	110	110
OFFICE EQUIPMENT RENTAL	1,497	1,497
GAS	3,917	3,917
FIRE SYSTEM	1,156	1,156
INSURANCE	74,455	74,455
TRASH	768	768
EXPENSES
BANK CHARGES	300
DUES AND SUBSCRIPTIONS	1,099
LICENSES AND FEES	61
OFFICE EXPENSE	1,557

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
1120S K-1 LADY B	198,356		198,356
MISCELLANEOUS INCOME	21,770	21,770	21,770

- TIN:

TY 2024 OtherLiabilitiesSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Description	Beginning of Year - Book Value	End of Year - Book Value
DEFERRED RENTAL INCOME	9,250	650
ACCRUED FORM 990-PF TAXES
ACCRUED FORM 990-T TAXES	11,092
AMEX CREDIT CARD PAYABLE	8,431	3,989

- TIN:

TY 2024 OtherNotesLoansRcvblShortSch2

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Name of 501(c)(3) Organization	Balance Due
DUE TOFROM LADY B	364

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Category	Amount	Net Investment Income
FIDELITY 9708 OTHER INVEST EXP	4,218	4,218
FIDELITY 9750 OTHER INVEST EXP	21,397	21,397
PROFESSIONAL FEES	6,366	3,183

- TIN:

TY 2024 TaxesSchedule

Name:

TED AND COOKIE MILLER

FOUNDATION INC

EIN:

45-2695884

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
TAXES - FORM 990-PF AND 990-T	68,956
TAXES - FOREIGN	1,359	1,359