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
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 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

$23,343,809J 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	(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	25,182		25,182
4	Dividends and interest from securities...	507,098		507,098
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		419,432
b	Gross sales price for all assets on line 6a 4,444,500
7	Capital gain net income (from Part IV, line 2)...			419,432
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........	951,712		951,712
13	Compensation of officers, directors, trustees, etc.	41,500		2,490	39,010
14	Other employee salaries and wages......	224,788		13,487	211,301
15	Pension plans, employee benefits.......	35,671		2,140	33,531
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	128	128	0
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	25,900	25,900	0
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	75,750	75,750	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	17,532	32	0
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	36,404	0
20	Occupancy..............	70,139		2,104	68,035
21	Travel, conferences, and meetings.......	7,726		232	7,494
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	76,958	2,309	74,649
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	612,496		124,572	434,020
25	Contributions, gifts, grants paid.......	587,590			587,590
26	Total expenses and disbursements. Add lines 24 and 25	1,200,086		124,572	1,021,610
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-248,374
b	Net investment income (if negative, enter -0-)			827,140
c	Adjusted net income (if negative, enter -0-)...

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.............	656	325	325
	2	Savings and temporary cash investments.........	901,779	1,062,942	1,062,942
	3	Accounts receivable
		Less: allowance for doubtful accounts
	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) 1,000,000
		Less: allowance for doubtful accounts 0	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)	475,527	List of Attached Documents: // Content 531,963	504,915
	b	Investments—corporate stock (attach schedule).......	4,343,687	List of Attached Documents: // Content 4,302,163	5,363,701
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	13,514,442	List of Attached Documents: // Content 13,072,308	14,535,570
	14	Land, buildings, and equipment: basis 2,173,412
		Less: accumulated depreciation (attach schedule) 1,297,056	885,758	List of Attached Documents: // Content 876,356	876,356
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	21,121,849	20,846,057	23,343,809
	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 )	List of Attached Documents: // Content 209,478	List of Attached Documents: // Content 270,773
	23	Total liabilities (add lines 17 through 22).........	209,478	270,773
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	20,912,371	20,575,284
	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).....	20,912,371	20,575,284
	30	Total liabilities and net assets/fund balances (see instructions).	21,121,849	20,846,057

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

20,912,371

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

-248,374

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

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

20,663,997

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

88,713

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

20,575,284

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
1 a	SALE OF PUBLICLY TRADED SECURITIES
b	SALE OF PUBLICLY TRADED SECURITIES
c	CAPITAL GAINS DIVIDENDS	P
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	3,491,318	3,166,046	325,272
b	887,399	859,022	28,377
c	65,783		65,783
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			325,272
b			28,377
c			65,783
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	419,432
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

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	11,497
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	11,497
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	11,497
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	30,163
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	30,163
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.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	18,666
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax18,666	Refunded	11	0

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

$ 0(2) On foundation managers. right arrow

$ 0

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

on foundation managers. right arrow

$ 0

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?.........

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

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 .

Yes

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

WWW.THEMILLERFOUNDATION.COM WWW.BCREATIVEARTS.COM

The books are in care of right arrow

SARA WALLACE Telephone no. right arrow

(269) 964-3542

Located at right arrow

310 WAHWAHTAYSEE WAYBATTLE CREEKMI ZIP+4 right arrow

49015

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)

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)

(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
DEBORAH DINGWALL	SECRETARY 2.00	5,000	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	SECRETARY 2.00	5,000	0
JOHN GALLAGHER	CHAIRMAN 1.00	12,500	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	CHAIRMAN 1.00	12,500	0
GREG DOTSON	VICE CHAIRMAN 1.00	5,000	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	VICE CHAIRMAN 1.00	5,000	0
JIM LANCE	TREASURER 1.00	5,000	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	TREASURER 1.00	5,000	0
PAUL OHM	TRUSTEE 1.00	5,000	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	TRUSTEE 1.00	5,000	0
KEN TSUCHIYAMA	TRUSTEE 1.00	4,000	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	TRUSTEE 1.00	4,000	0
KATE SEGAL	TRUSTEE 1.00	5,000	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	TRUSTEE 1.00	5,000	0
SARA WALLACE	PRESIDENT & CEO 1.00	171,724	16,824
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	PRESIDENT & CEO 1.00	171,724	16,824

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	53,064	0	0
310 WAHWAHTAYSEE WAY BATTLE CREEK,MI49015	EMPLOYEE 31.00	53,064	0	0








Total number of other employees paid over $50,000...................				0

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


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

20,670,687

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

576,213

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

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

21,246,900

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

21,246,900

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

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

318,704

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

20,928,196

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

1,046,410

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

1,046,410

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

11,497

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

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

11,497

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

1,034,913

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

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

1,034,913

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

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

1,034,913

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 ..........

1,021,610

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. .......

1,021,610

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2023	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7					1,034,913
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......				0
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......	120,173
c From 2021......	41,030
d From 2022......	167,257
e From 2023......	78,150
f Total of lines 3a through e ........		406,610
4Qualifying distributions for 2024 from Part
XI, line 4: $ 1,021,610
a Applied to 2023, 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 2024 distributable amount.....					1,021,610
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2024.		13,303			13,303
(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		393,307
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 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
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) .......		0
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...		0
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......		393,307
10 Analysis of line 9:
a Excess from 2020....	106,870
b Excess from 2021....	41,030
c Excess from 2022....	167,257
d Excess from 2023....	78,150
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).)

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

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 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 (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
BATTLE CREEK AREA CATHOLIC SCHOOL 63 N 24TH ST BATTLE CREEK,MI49015		PC	CEO GRANTS	100
BATTLE CREEK PUBLIC SCHOOLS 3 VAN BUREN WEST BATTLE CREEK,MI49017		PC	STUDENT SCHOLARSHIPS	1,268
BATTLE CREEK UNLIMITED 4950 W DICKMAN RD A-1 BATTLE CREEK,MI49037		PC	COMMUNITY SUPPORT	1,000
BATTLE CREEK UNLIMITED 4950 W DICKMAN RD A-1 BATTLE CREEK,MI49037		PC	CEO GRANTS	500
BATTLEGROUND SKATE HOUSE & YOUTH 247 HOLLY RD BATTLE CREEK,MI49017		PC	BOARD GRANTS	10,000
BC CHRISTIAN EARLY LEARNING CENTER 1035 WAGNER DR BATTLE CREEK,MI49017		PC	CEO GRANTS	500
BC HABITAT FOR HUMANITY 286 CAPITAL AVE NE BATTLE CREEK,MI49017		PC	BOARD GRANTS	50,000
BIG BROTHERS BIG SISTERS 34 W JACKSON ST SUITE 5A BATTLE CREEK,MI49017		PC	BOARD GRANTS	20,000
BIG BROTHERS BIG SISTERS 34 W JACKSON ST SUITE 5A BATTLE CREEK,MI49017		PC	CEO GRANTS	500
BIG BROTHERS BIG SISTERS 34 W JACKSON ST SUITE 5A BATTLE CREEK,MI49017		PC	NP ORGANIZATION SUPPORT	500
BINDER PARK ZOO 7400 DIVISION DRIVE BATTLE CREEK,MI49014		PC	MATCHING GRANT	200
BLUE LAKE FINE ARTS CAMP 300 EAST CRYSTAL LAKE RD TWIN LAKE,MI49457		PC	STUDENT SCHOLARSHIPS	2,845
BRASS BAND OF BATTLE CREEK PO BOX 1591 MARSHALL,MI49068		PC	STUDENT SCHOLARSHIPS	100
BRONSON HEALTH FOUNDATION 301 JOHN ST BOX C KALAMAZOO,MI49007		PC	BOARD GRANTS	20,000
BRONSON HEALTH FOUNDATION 301 JOHN ST BOX C KALAMAZOO,MI49007		PC	COMMUNITY SUPPORT	500
CALHOUN CHRISTIAN SCHOOL 20 S WOODROW AVE BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	1,420
CAMP WAKESHMA 59149 CAMP WAKESHMA RD ST JOSEPH,MI49093		PC	STUDENT SCHOLARSHIPS	415
CHARITABLE UNION 85 CALHOUN ST BATTLE CREEK,MI49017		PC	BOARD GRANTS	65,000
CHARITABLE UNION 85 CALHOUN ST BATTLE CREEK,MI49017		PC	MATCHING GRANT	2,700
CHARITABLE UNION 85 CALHOUN ST BATTLE CREEK,MI49017		PC	COMMUNITY SUPPORT	1,250
CHARITABLE UNION 85 CALHOUN ST BATTLE CREEK,MI49017		PC	CEO GRANTS	1,000
CHARITABLE UNION 85 CALHOUN ST BATTLE CREEK,MI49017		PC	NP ORGANIZATION SUPPORT	850
CISD 475 E ROSSEVELT AVE BATTLE CREEK,MI49017		PC	STUDENT SCHOLARSHIPS	1,745
FAMILY Y CENTER 182 CAPITAL AVE BATTLE CREEK,MI49017		PC	COMMUNITY SUPPORT	500
FOOD BANK OF SCM 5451 WAYNE RD BATTLE CREEK,MI49037		PC	MATCHING GRANT	300
GIRL SCOUTS HEART OF MI 601 WEST MAPLE ST KALAMAZOO,MI49008		PC	BOARD GRANTS	6,000
GREATER BATTLE CREEK ICE HOCKEY ASSOCIATION PO BOX 2545 BATTLE CREEK,MI49017		PC	MATCHING GRANT	500
GUARDIAN INC 693 CAPITAL AVE SW UNIT 3 BATTLE CREEK,MI49015		PC	BOARD GRANTS	3,000
GUARDIAN INC 693 CAPITAL AVE SW UNIT 3 BATTLE CREEK,MI49015		PC	NP ORGANIZATION SUPPORT	500
HARPER CREEK PUBLIC SCHOOLS 4640 B DRIVE SOUTH BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	16,339
HAVEN OF REST 11 GREEN ST BATTLE CREEK,MI49014		PC	MATCHING GRANT	100
HUMANE SOCIETY OF SCMI 2500 WATKINS RD BATTLE CREEK,MI49015		PC	MATCHING GRANT	1,100
JUNIOR ACHIEVEMENT OF BC 2775 W DICKMAN RD BATTLE CREEK,MI49037		PC	BOARD GRANTS	10,000
JUNIOR ACHIEVEMENT OF BC 15189 S HELMER RD BATTLE CREEK,MI49015		PC	MATCHING GRANT	1,000
KELLOGG COMMUNITY COLLEGE 450 NORTH AVENUE BATTLE CREEK,MI49017		PC	MATCHING GRANT	750
LAKEVIEW BAND CAMP 15060 S HELMER RD BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	19,600
LAKEVIEW MIDDLE SCHOOL 300 28TH ST BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	206
LEGAL SERVICES OF SOUTH CENTRAL MICHIGAN 70 E MICHIGAN AVE BATTLE CREEK,MI49015		PC	BOARD GRANTS	70,000
LEILA ARBORETUM SOCIETY INC 929 W MICHIGAN AVE BATTLE CREEK,MI49038		PC	BOARD GRANTS	7,000
LEILA ARBORETUM SOCIETY INC 928 W MICHIGAN AVE BATTLE CREEK,MI49037		PC	COMMUNITY SUPPORT	1,000
LIFE CARE AMBULANCE 330 HAMBLIN AVE W BATTLE CREEK,MI49037		PC	MATCHING GRANT	100
LOCAL INITIATIVE SUPPORT CORPORATION 201 E KALAMAZOO AVE KALAMAZOO,MI49007		PC	BOARD GRANTS	16,000
MILK LIKE MINE 223 ROOSEVELT AVE E BATTLE CREEK,MI49037		PC	COMMUNITY SUPPORT	250
MINGES BROOK 435 LINCOLN HILL DR BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	2,087
MUSIC CENTER OF SC MI PO BOX 1613 BATTLE CREEK,MI49017		PC	STUDENT SCHOLARSHIPS	26,352
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	500
MUSIC CENTER OF SC MI PO BOX 1613 BATTLE CREEK,MI49017		PC	NP ORGANIZATION SUPPORT	500
NEIGHBORHOODS INC 47 NORTH WASHINGTON AVE BATTLE CREEK,MI49017		PC	BOARD GRANTS	25,000
NEIGHBORHOODS INC 47 NORTH WASHINGTON AVE BATTLE CREEK,MI48017		PC	COMMUNITY SUPPORT	450
NEIGHBORHOODS INC 47 NORTH WASHINGTON AVE BATTLE CREEK,MI49017		PC	CEO GRANTS	500
NEIGHBORHOODS INC 47 NORTH WASHINGTON AVE BATTLE CREEK,MI49017		PC	NP ORGANIZATION SUPPORT	500
NEW LEVEL SPORTS 400 W MICHIGAN AVE BATTLE CREEK,MI49017		PC	CEO GRANTS	1,000
NONPROFIT NETWORK 2800 SPRINGPORT RD JACKSON,MI49202		PC	NP ORGANIZATION SUPPORT	22,592
OUR WORLD OF CHILDREN 114 MINGES RD E BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	3,413
PRAIREVIEW ELEMENTARY 1675 IROQUISE BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	100
RIVERSIDE ELEMENTARY 60 RIVERSIDE DR BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	200
SAFE PLACE PO BOX 199 BATTLE CREEK,MI49016		PC	BOARD GRANTS	35,000
SAFE PLACE PO BOX 199 BATTLE CREEK,MI49016		PC	CEO GRANTS	900
SAFE PLACE PO BOX 199 BATTLE CREEK,MI49016		PC	COMMUNITY SUPPORT	500
SAFE PLACE PO BOX 199 BATTLE CREEK,MI49016		PC	MATCHING GRANT	375
SALVATION ARMY 401 CAPITAL AVE BATTLE CREEK,MI49017		PC	BOARD GRANTS	15,000
SALVATION ARMY PO BOX 93 BATTLE CREEK,MI49016		PC	MATCHING GRANT	500
SHARE CENTER 120 GROVE ST BATTLE CREEK,MI49037		PC	BOARD GRANTS	15,000
SHARE CENTER 120 GROVE ST BATTLE CREEK,MI49037		PC	COMMUNITY SUPPORT	550
SHERMAN LAKE YMCA 6625 N 39TH ST AUGUSTA,MI49012		PC	STUDENT SCHOLARSHIPS	460
SLD READ 5250 LOVERS LANE STE LL 100 KALAMAZOO,MI49001		PC	BOARD GRANTS	10,000
SLD READ 5250 LOVERS LANE STE LL 100 KALAMAZOO,MI49001		PC	NP ORGANIZATION SUPPORT	500
SPROUT URBAN FARMS INC PO BOX 888 BATTLE CREEK,MI49016		PC	MATCHING GRANT	2,000
SPROUT URBAN FARMS INC PO BOX 888 BATTLE CREEK,MI49016		PC	BOARD GRANTS	25,000
SPROUT URBAN FARMS INC PO BOX 888 BATTLE CREEK,MI49016		PC	CEO GRANTS	500
SPROUT URBAN FARMS INC PO BOX 888 BATTLE CREEK,MI49016		PC	COMMUNITY SUPPORT	500
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 GRANTS	25,000
UNIVERSITY OF OLIVET 320 S MAIN ST OLIVET,MI49076		PC	MATCHING GRANT	100
VOCES 520 W MICHIGAN AVE BATTLE CREEK,MI49017		PC	CEO GRANTS	1,000
WASHINGTON HEIGHTS COMM MIN 153 NORTH WOOD ST BATTLE CREEK,MI49017		PC	COMMUNITY SUPPORT	500
WESTLAKE ELEMENTARY 1184 S 24TH ST BATTLE CREEK,MI49015		PC	STUDENT SCHOLARSHIPS	1,222
WHAT A DO THEATRE 200 W MICHIGAN AVE BATTLE CREEK,MI49017		PC	BOARD GRANTS	25,000
WHAT A DO THEATRE 200 W MICHIGAN AVE BATTLE CREEK,MI49017		PC	STUDENT SCHOLARSHIPS	4,651
WHAT A DO THEATRE 200 W MICHIGAN AVE BATTLE CREEK,MI49017		PC	CEO GRANTS	500
WHAT A DO THEATRE 200 W MICHIGAN AVE BATTLE CREEK,MI49017		PC	NP ORGANIZATION SUPPORT	500
WK KELLOGG BIOLOGICAL STATIONMSU 535 CHESTNUT RD RM300 EAST LANSING,MI48824		PC	MATCHING GRANT	1,000
Total ................................. 3a				587,590

bApproved for future payment

Total ................................. 3b				0

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	25,182
4 Dividends and interest from securities ....			14	507,098
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	419,432
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		951,712	0

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

951,712

(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:

MILLER FOUNDATION

EIN:

38-6064925

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	25,900	25,900		0

- TIN:

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

TY 2024 DepreciationSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Description of Property	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)
BUILDING IMPROVEMENTS	889,364	538,939	NC	39.000000000000
OFFICE EQUIPMENT	4,485	4,485	NC	5.000000000000
FURNITURE & FIXTURES	635,507	413,509	NC	7.000000000000
LAND	290,000		L
BUILDINGS	354,056	340,123	NC	39.000000000000

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ADIENT PLC COM	3,417	1,756
AERCAP HOLDINGS N.V.	10,900	23,446
AFFILIATED MGRS GROUP INC	3,496	6,421
AIR LEASE CORP CL A	5,646	6,507
AIR PROD & CHEM INC	10,257	10,524
ALPHABET INC CL A	25,142	46,945
AMAZON COM INC	32,132	50,020
AMER INTL GP INC NEW	9,361	18,126
AMERICAN ELEC PWR CO INC	5,012	5,511
AMERIPRISE FINCL INC	9,630	26,993
APPLE INC	38,320	64,859
ARISTA NETWORKS INC	25,285	59,244
ARROW ELECTRONICS	6,292	7,407
ASSURANT INC	7,922	12,846
ASTRAZENECA PLC ADR	3,069	4,033
AT&T INC	6,249	7,423
BAKER HUGHES COMPANY CL A	33,391	36,016
BAXTER INTL INC	25,940	18,138
BERRY GLOBAL GROUP INC	6,825	8,795
BOSTON SCIENTIFIC CORP	24,833	42,159
BP PLC ADS	18,771	23,145
BRITISH AMER TOB SPON ADR	15,409	15,291
CARDINAL HEALTH INC	17,478	27,202
CENTENE CORPORATION	17,477	17,386
CHIPOTLE MEXICAN GRILL INC COM	31,177	35,577
CINTAS CORP	27,488	33,375
CISCO SYS INC	11,376	15,096
CITIGROUP INC NEW	26,527	33,294
CNH INDUSTRIAL N V	4,546	4,419
COGNIZANT TECH SOLUTIONS CL A	13,708	16,457
COMCAST CORP	21,981	20,154
CONCENTRIX CORP	9,271	4,933
CONSTELLATION BRANDS INC CL A	5,132	4,454
CORPAY INC	22,222	26,229
COSTCO WHOLESALE CORP NEW	25,755	55,757
CROWN CASTLE INC	11,870	10,710
CVS HEALTH CORP COM	25,503	19,527
DELL TECHNOLOGIES INC CL C	29,553	29,617
DIAGEO PLC SPON ADR NEW	4,637	3,859
DOLLAR GEN CORP NEW COM	20,987	10,387
DOMINION ENERGY INC	5,217	5,052
EATON CORP PLC SHS	29,402	51,440
EBAY INC	19,442	22,983
ECOLAB INC	35,696	36,320
ELECTRONIC ARTS INC	12,906	13,635
ELEVANCE HEALTH INC	8,936	10,509
ELI LILLY & CO	25,510	51,591
ENTERGY CORP NEW	7,659	10,189
EXELON CORP	9,177	8,845
EXPEDIA GROUP INC	16,221	27,950
F5 INC	9,256	16,346
FIDELITY NATIONAL FINANCIAL IN	7,670	11,116
FIDELITY NATL INFORMATION SE	27,652	39,254
FIRST CITIZ BANCSHARES A	12,674	33,567
FLEXTRONICS INTL LTD	6,156	17,698
FORTREA HOLDINGS INC	3,674	2,070
FOX CORP CL A	3,897	6,510
GALLAGHER ARTHUR J & CO	35,777	48,822
GEN DIGITAL INC	17,582	19,522
GENERAL MTRS CO	11,815	19,071
GLOBAL PAYMENT INC	33,263	27,903
GOLDMAN SACHS GRP INC	32,805	42,451
HASBRO INC	9,656	10,567
HCA HEALTHCARE INC	8,531	15,644
HENRY SCHEIN INC	10,320	9,619
HESS CORPORATION	15,908	13,567
HEWLETT PACKARD ENTERPRISE	5,155	6,192
HOME DEPOT INC	26,721	37,350
HOWMET AEROSPACE INC	37,891	49,326
HP INC COM	23,373	21,210
HUMANA INC	11,094	7,416
INTERCONTINENTAL EXCHANGE INC	11,009	14,283
INTERNATIONAL FLAVORS&FRAGRANC	5,081	5,333
INTERPUBLIC GROUP OF COS INC	7,764	6,921
INTUIT INC	26,252	38,960
INTUITIVE SURGICAL INC	23,766	46,236
JOHNSON CTLS INTL PLC	32,781	38,360
JPMORGAN CHASE & CO	10,711	21,030
KEURIG DR PEPPER INC COM	7,094	7,034
KIMBERLY CLARK CORP	10,153	9,493
KONINKLIJKE PHIL EL SP ADR NEW	6,384	8,583
KRAFT HEINZ CO COM	22,487	18,457
L3HARRIS TECHNOLOGIES INC	21,980	22,710
LABCORP HOLDINGS INC	12,682	14,685
LEAR CORP	15,813	11,364
LEIDOS HLDGS INC	6,204	10,423
LITHIA MTRS INC	8,840	11,254
MARTIN MARIETTA MATERIALS	24,425	30,456
MEDTRONIC PLC SHS	24,256	20,369
META PLATFORMS INC CL A	28,976	54,800
MICRON TECH INC	4,263	5,724
MICROSOFT CORP	58,768	87,672
MID AMER APART COMM INC	5,288	5,678
MOODYS CORP	22,262	32,357
NETFLIX INC	28,387	37,535
NEWELL BRANDS INC	7,706	3,795
NRG ENERGY INC	7,606	19,578
NVIDIA CORPORATION	19,418	87,960
NXP SEMICONDUCTORS NV	25,706	31,801
O'REILLY AUTOMOTIVE INC NEW	19,778	32,493
PALO ALTO NETWORKS INC	30,904	32,187
PARKER HANNIFIN CORP	28,164	34,679
PFIZER INC	4,513	4,165
PG&E CORP	9,381	11,059
PPG INDUSTRIES INC	8,485	7,799
PRIMERICA INC	6,528	10,882
RTX CORPORATION	10,866	17,358
SALESFORCE INC	31,438	34,102
SANOFI ADR	18,658	18,761
SEALED AIR CP NEW	19,004	11,604
SEMPRA	12,221	14,912
SERVICENOW INC	28,186	56,310
SHELL PLC ADR	16,354	17,166
SHERWIN WILLIAMS COMPANY OHIO	25,014	34,333
SHOPIFY INC	30,127	28,922
SONY GROUP CORPORATION ADR	15,870	18,769
SS&C TECHNOLOGIES HLDGS INC	22,863	28,569
SUNCOR ENERGY INC	14,469	30,328
SYNOPSYS INC	23,004	36,998
TAIWAN SMCNDCTR MFG CO LTD ADR	4,202	8,248
TD SYNNEX CORPORATION	7,879	11,439
TECK RESOURCES LTD	5,129	4,458
THE CIGNA GROUP	22,588	27,890
THERMO FISHER SCIENTIFIC	31,083	26,341
TJX COS INC NEW	33,228	43,250
TRADE DESK INC CLASS A	17,792	32,791
UBER TECHNOLOGIES INC	11,511	19,423
UBS GROUP AG SHS	5,154	5,003
UNITED RENTALS INC	6,885	21,437
VERIZON COMMUNICATIONS	16,040	14,636
VERTEX PHARMACEUTICALS	30,100	24,997
VISA INC CL A	38,365	55,307
WABTEC CORP	6,788	7,736
WALT DISNEY CO HLDG CO	5,321	6,162
WELLS FARGO & CO NEW	17,686	41,301
WESCO INTL INC	7,892	10,366
WEX INC COM	8,814	7,948
WILLIAMS CO INC	3,184	9,309
WILLIS TOWERS WATSON PLC LTD	8,730	12,338
ADIDAS AG	8,871	11,239
ADVANCED MICRO DEVICES	8,792	9,938
AIR LIQUIDE ADR	20,181	20,929
ALCON INC	17,143	15,026
ALPHABET INC CL C	21,665	27,804
AMBEV S A SPONSORED ADR	24,921	17,969
AMERICAN EXPRESS CO	7,889	12,542
ANALOG DEVICES INC	8,198	9,315
ASML HOLDING NV NY REG NEW	21,198	28,733
ASTRAZENECA PLC ADR	19,709	24,767
B&M EUROPEAN VALUE RET SA ADR	9,454	6,443
BAE SYS PLC SPON ADR	19,847	22,784
BANGKOK BK PLC	11,032	10,939
BANK OF NEW YORK MELLON CORP	12,290	18,593
BARRICK GOLD CORP	20,608	20,476
BBB FOODS INC CLASS A	3,415	4,638
BE SEMICONDUCTOR IND NV	6,811	11,524
BECTON DICKINSON & CO	11,628	11,262
BEIERSDORF AG UNSPONS ADR	16,955	17,925
BERKELEY GROUP HLDGS PLC	16,546	14,732
BERKSHIRE HATHAWAY CL-B NEW	8,501	10,348
BRENNTAG SE ADR	3,893	3,129
BRITISH AMER TOB SPON ADR	35,246	41,732
BROWN & BROWN INC	3,476	4,575
BRUNELLO CUCINELLI S P A ADR	9,130	11,624
CH ROBINSON WORLDWIDE INC NEW	15,423	19,424
CHARLES SCHWAB NEW	4,123	4,834
COLGATE PALMOLIVE CO	12,475	13,818
COMCAST CORP	19,295	17,789
COMP CERVEC UNIDAS SA SPON ADR	10,244	9,710
COMPAGNIE FIN RICHEMONTAG ADR	30,790	37,556
CSL LTD	11,223	10,373
CUMMINS INC	7,487	10,772
DANONE SPONSORED ADR	30,526	35,697
DENTSPLY SIRONA INC	7,420	4,859
DEUTSCHE BOERSE AG UNSPON ADR	12,706	15,936
DIAGEO PLC SPON ADR NEW	6,575	5,221
DIPLOMA PLC ADR	9,995	12,531
DISCO CORP ADR	8,715	12,371
DOLLAR GEN CORP NEW COM	5,584	5,221
E.ON SE	20,071	15,882
ELEVANCE HEALTH INC	23,857	18,769
EQUITY RESIDENTIAL	8,083	9,759
EXPEDITORS INTL WASH INC	5,014	4,652
EXXON MOBIL CORP	15,406	16,028
FANUC CORPORATION UNSP ADR	30,404	29,980
FERRARI N V	10,107	17,452
FIDELITY NATIONAL FINANCIAL IN	5,374	6,175
FLOWSERVE CORP	6,948	9,836
FLUTTER ENTERTAINMENT PLC	11,332	14,740
FOMENTO ECONOMICO MEXICANO	38,922	30,263
FREEE K K COM STK	5,443	4,975
FUCHS SE ADR	6,707	7,590
GLOBANT S.A	10,526	11,795
HALEON PLC ADR	21,292	24,108
HCA HEALTHCARE INC	19,752	21,719
HEINEKEN NV SPN ADR	12,871	10,279
HEMNET GROUP AB ADR	5,073	8,835
HENKEL AG & CO KGAA	16,024	18,567
HONG KONG EXCHANGES & CLEARING	23,880	24,175
HONGKONG LAND HLDGS LTD ADR	9,191	11,615
HOYA CORP SPONS ADR	13,669	15,760
ICON PLC	16,840	14,607
IMPERIAL OIL LTD COM NEW	43,327	46,631
IPG PHOTONICS CORP	6,317	4,900
ITAU UNIBANCO MULTIPLE ADR	10,942	9,662
JARDINE MATHESON HLDGS LTD ADR	19,511	18,437
KEYENCE CORP	15,829	17,033
KOMATSU LTD SPON ADR NEW	10,613	11,570
LEGRAND SA	6,741	7,070
LLOYDS BANKING GROUP PLC	13,936	17,294
LONZA GROUP AG ZUERICH ADR	17,897	19,984
LVMH MOET HENNESSY LOUIS VUITT	12,104	10,793
M&A RESEARCH INSTITUTE HOLDING	11,250	4,401
MASTERCARD INC CL A	20,465	28,928
MEDTRONIC PLC SHS	11,593	11,583
MERCADOLIBRE INC	18,831	25,017
MERCK KGAA SPD ADR	3,925	3,448
META PLATFORMS INC CL A	21,994	34,698
MICROSOFT CORP	4,834	5,216
MITSUBISHI ELECTRIC ADR	22,376	29,852
MS&AD INS GROUP HLDGS ADR	21,050	36,145
NESTLE SPON ADR REP REG SHR	28,068	21,318
NEWMONT CORPORATION	20,384	19,838
NIHON KOHDEN CORP UNSPON ADR	6,961	7,559
NOBLE CORP NEW A	5,571	5,150
NOMURA RESH INST LTD ADR	17,635	19,744
NOV INC	11,679	9,081
NOVO NORDISK A/S ADR	25,229	29,591
NU HLDGS LTD ORD SHS CL A	6,472	7,066
NUTRIEN LTD	15,341	11,948
ORACLE CORP	23,112	32,995
ORKLA ADR A SHS	9,487	10,825
OTIS WORLDWIDE CORP	10,616	11,021
PERNOD RICARD SA ADR	10,123	6,772
PHILIP MORRIS INTL INC	32,510	42,243
POWER CORP CANADA LTD	17,634	21,528
PPG INDUSTRIES INC	6,097	5,810
PROSUS N V SPONSORED ADR	40,457	52,552
RECKITT BENCKISER PLC SPNS ADR	35,612	33,110
ROSS STORES INC	4,701	5,302
SALESFORCE INC	9,014	13,643
SANOFI ADR	20,122	18,858
SCHIBSTED ADR	14,283	14,598
SCHLUMBERGER LTD	22,106	16,831
SEA LIMITED ADR	10,681	16,552
SECOM LTD ADR	31,138	31,926
SGS SA ADR	7,934	9,476
SHELL PLC ADR	31,525	31,325
SHIMANO INC ADR	23,040	22,239
SHOPIFY INC	9,458	16,587
SMC CORP JAPAN SPONSORED ADR	17,187	14,995
SODEXO	11,179	9,490
SOMPO HOLDINGS INC ADR	12,289	22,999
SUZUKI MTR CORP ADR	6,217	7,699
SVENSKA HANDELSBANKEN AB ADR	4,116	5,065
TAIWAN SMCNDCTR MFG CO LTD ADR	61,305	111,582
TECK RESOURCES LTD	7,061	9,038
TENCENT HLDGS LTD UNSPON ADR	37,959	36,535
TEXAS INSTRUMENTS	10,695	11,912
U S BANCORP COM NEW	5,538	6,888
UNILEVER PLC	32,052	37,479
UNIVERSAL HEALTH SERVICES B	10,445	12,622
UOL GRP LTD SPONS ADR	13,566	11,302
WALT DISNEY CO HLDG CO	5,949	6,945
WEYERHAEUSER CO	6,867	6,165
WHEATON PRECIOUS METALS CORP	22,551	28,457
WILLIS TOWERS WATSON PLC LTD	27,480	39,468
WOLTERS KLUWER NV SPON ADR	7,133	11,851

- TIN:

TY 2024 InvestmentsGovtObligationsSch

Name:

MILLER FOUNDATION

EIN:

38-6064925

US Government Securities - End of Year Book Value:

531,963

US Government Securities - End of Year Fair Market Value:

504,915

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

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

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

MILLER FOUNDATION

EIN:

38-6064925

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
ICAP MILLENNIUM LTD. HH-2C	AT COST	377,500	440,373
VERITION FUND LTD CL MS	AT COST	250,000	277,539
GOLDENTREE SELECT LTD.	AT COST	250,000	298,052
INVESCO S&P 500 EQUAL WEIGHT E	AT COST	919,679	1,073,282
VANGUARD FTSE DEVELOPED MKTS E	AT COST	1,164,519	1,276,459
VANGUARD GROWTH ETF	AT COST	1,093,174	1,798,548
VANGUARD MID CAP VALUE ETF	AT COST	267,212	422,058
VANGUARD MIDCAP GROWTH ETF	AT COST	228,012	344,593
VANGUARD VALUE ETF INDEX	AT COST	344,336	519,920
SPDR BLOOMBERG 1-3 MONTH T-B	AT COST	25,419	25,418
SPDR BLOOMBERG 1-3 MONTH T-B	AT COST	52,762	52,664
SPDR GOLD TR GOLD SHS	AT COST	150,626	206,053
SPDR GOLD TR GOLD SHS	AT COST	322,365	451,088
ISHARES 20+ YR TREASU BOND ETF	AT COST	336,279	288,189
ISHARES BARCLAYS 1-3 YR TSY BD	AT COST	395,827	386,946
CAUSEWAY EMERGING MKTS INST	AT COST	561,954	668,225
FRANKLIN MUTUAL INTL VALUE Z	AT COST	397,208	458,154
GQG PARTNERS EMRG MKTS EQ INS	AT COST	722,073	659,369
BLACKROCK GLOBAL ALLOCATION I	AT COST	414,820	406,344
COHEN & STEERS GLB RLTY FOC I	AT COST	226,441	195,106
FRANKLIN MUTUAL GLB DISCOV Z	AT COST	527,412	499,125
LOOMIS SAYLES GLB ALLOCATION Y	AT COST	466,517	445,094
PIMCO COMM REAL RET STRAT I2	AT COST	461,082	386,125
PRINCIPAL REAL EST SEC INST	AT COST	221,345	202,704
BLACKROCK STRATEGIC INC OPP I	AT COST	797,609	756,477
PIMCO INCOME I2	AT COST	485,601	452,067
PIMCO INVEST GRADE CRED BD I2	AT COST	473,814	446,729
PIMCO SHORT TERM I2	AT COST	624,900	619,599
PIMCO FIX INC SHRS: SERIES C	AT COST	255,475	240,104
PIMCO FIX INC SHRS: SERIES M	AT COST	258,347	239,166

- TIN:

TY 2024 LandEtcSchedule2

Name:

MILLER FOUNDATION

EIN:

38-6064925

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value
BUILDING IMPROVEMENTS	889,364	538,939	350,425
OFFICE EQUIPMENT	4,485	4,485	0
FURNITURE & FIXTURES	635,507	413,509	221,998
LAND	290,000	0	290,000
BUILDINGS	354,056	340,123	13,933

- TIN:

TY 2024 LegalFeesSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
LEGAL FEES	128	128		0

- TIN:

TY 2024 OtherDecreasesSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Description	Amount
OTHER CHANGES IN FUND BALANCES	88,713

- TIN:

TY 2024 OtherExpensesSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
BOOKS & SUBSCRIPTIONS	4,409	133	4,276
COMMUNICATIONS	7,905	237	7,668
INSURANCE	2,261	68	2,193
MEALS	9,492	285	9,207
MEMBERSHIPS	14,610	438	14,172
OFFICE SUPPLIES	14,060	422	13,638
PAYROLL SERVICE FEE	3,274	98	3,176
REPAIRS	20,947	628	20,319

- TIN:

TY 2024 OtherLiabilitiesSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Description	Beginning of Year - Book Value	End of Year - Book Value
AGENCY ACCOUNTS	209,478	270,773

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT FEES	75,750	75,750		0

- TIN:

TY 2024 TaxesSchedule

Name:

MILLER FOUNDATION

EIN:

38-6064925

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
EXCISE TAX	17,500	0		0
FOREIGN TAXES PAID	32	32		0