Civic Intelligence

Opha H Miller in Memory of Elmer S Miller Charitable Foundation

990 • Fiscal year 2023 • EIN 62-6335685

Dec 01, 2022 to Nov 30, 2023 • Filed on Apr 01, 2024

P O Box 11647Birmingham, AL 35202

(205) 820-3141

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

42nd percentile

$16,758

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 35.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

37th percentile

0.2%

Faster asset growth than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-47%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,165,506

Up $2,506 (+0.2%) from 2022

Net Assets

Up

$1,165,506

Up $2,506 (+0.2%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$47,614

Down $42,583 (-47%) from 2022

Expenses

Up

$41,271

Up $632 (+1.6%) from 2022

Net Income

Down

$6,343

Down $43,215 (-87%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,238,709Liabilities 2011: $0Net Assets 2011: $1,238,7092011Assets 2012: $1,251,560Liabilities 2012: $0Net Assets 2012: $1,251,5602012Assets 2013: $1,386,458Liabilities 2013: $0Net Assets 2013: $1,386,4582013Assets 2014: $1,422,681Liabilities 2014: $0Net Assets 2014: $1,422,6812014Assets 2015: $1,219,966Liabilities 2015: $0Net Assets 2015: $1,219,9662015Assets 2016: $1,019,122Liabilities 2016: $0Net Assets 2016: $1,019,1222016Assets 2017: $1,065,392Liabilities 2017: $0Net Assets 2017: $1,065,3922017Assets 2018: $1,086,140Liabilities 2018: $0Net Assets 2018: $1,086,1402018Assets 2019: $1,087,854Liabilities 2019: $0Net Assets 2019: $1,087,8542019Assets 2020: $1,073,138Liabilities 2020: $0Net Assets 2020: $1,073,1382020Assets 2021: $1,116,283Liabilities 2021: $0Net Assets 2021: $1,116,2832021Assets 2022: $1,163,000Liabilities 2022: $0Net Assets 2022: $1,163,0002022Assets 2023: $1,165,506Liabilities 2023: $0Net Assets 2023: $1,165,5062023Assets 2024: $1,186,519Liabilities 2024: $0Net Assets 2024: $1,186,5192024

Highlighted filing

2023

Assets$1,165,506
Liabilities$0
Net Assets$1,165,506

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2011: $103,628Expenses 2011: $25,731Net Income 2011: $77,8972011Revenue 2012: $63,694Expenses 2012: $51,682Net Income 2012: $12,0122012Revenue 2013: $180,196Expenses 2013: $44,376Net Income 2013: $135,8202013Revenue 2014: $77,670Expenses 2014: $42,165Net Income 2014: $35,5052014Revenue 2015: $18,598Expenses 2015: $220,980Net Income 2015: -$202,3822015Revenue 2016: $46,898Expenses 2016: $249,593Net Income 2016: -$202,6952016Revenue 2017: $84,825Expenses 2017: $38,576Net Income 2017: $46,2492017Revenue 2018: $27,170Expenses 2018: $7,535Net Income 2018: $19,6352018Revenue 2019: $37,145Expenses 2019: $35,928Net Income 2019: $1,2172019Revenue 2020: $21,944Expenses 2020: $36,895Net Income 2020: -$14,9512020Revenue 2021: $82,954Expenses 2021: $39,677Net Income 2021: $43,2772021Revenue 2022: $90,197Expenses 2022: $40,639Net Income 2022: $49,5582022Revenue 2023: $47,614Expenses 2023: $41,271Net Income 2023: $6,3432023Revenue 2024: $60,149Expenses 2024: $42,353Net Income 2024: $17,7962024

Highlighted filing

2023

Revenue$47,614
Expenses$41,271
Net Income$6,343
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Apr 1, 2024
Return Version
2022v5.0
Gross Receipts
$255,781
Mission and Program Overview

Mission

Distribute the entire net income of the trust in support of union university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,163,000$1,165,506▲ $2,506
Investments in Publicly Traded Securities$1,120,838$1,118,483▼ $2,355
Savings and Temporary Cash Investments$43,064$47,023▲ $3,959
Cash and Non-Interest-Bearing Accounts$-902--
Total Assets$1,163,000$1,165,506▲ $2,506
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,163,000$1,165,506▲ $2,506
Total Liabilities and Net Assets / Fund Balance$1,163,000$1,165,506▲ $2,506
Compensation and Service Providers

Employees

NameTitleBaseTotal
Regions Bank Trust DepartmentTrustee$16,758$16,758

Board Members and Trustees

NameTitle
Dr Samuel Dub OliverComm Memb & Univ Pres
Dr James Roy AppletonComm Memb & Univ Ret Employee
Dr John AdamsCommittee Member
Linda SparksCommittee Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$47,614
Other Revenue
$0
Change in Net Assets
$6,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$21,471
Salaries, Compensation, and Employee Benefits$16,758
Other Expenses$3,042
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$21,471--$21,471
Current Officers, Directors, Trustees, and Key Employees-$16,758-$16,758
Fees for Service Investment Mgmnt Fees-$1,152-$1,152
Fees for Services Accounting-$1,000-$1,000
Other Expenses-$393-$393
Total Functional Expenses$21,471$19,800$0$41,271
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Union UniversityJackson, TN501(c)(3)To Provide Scholarship Awards to Students Attending Union$21,471
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

The entity is a trust and no committees have been given authority to act on behalf of the trustee.

Form 990, Page 6, Part VI, Line 11-description of Process for Review

The corporate trustee prepares the form 990. Senior tax department staff reviews the return for accuracy in content and calculations prior to filing with the irs. The committee members are not required to approve the return prior to filing.

FORM 990, PAGE 6, PART VI, LINE 15A

The corporate trustee fees are based upon the published fee schedule.

Form 990, Page 6, Part VI, Line 19

The trustee makes the annual tax return and documentation available upon written request. Paper copies will be provided.

Filing and Contact Details

Filer

Filer Name
Opha Miller Foundation
EIN
62-6335685
Phone
2058203141
Address
P O BOX 11647, BIRMINGHAM, AL 35202

Signing Officer

Name
Regions Bank Trustee
Title
Trust Officer
Phone
2058203141
Signed
2024-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regions Bank
Formed
1997
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
3
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
4300 E CAMELBACK ROAD STE 475, PHOENIX, AZ 85018
Preparer
Jeffrey E Kuhlin
Phone
4123556000
Supplemental Narrative

Additional Explanations

Lines 12, 13, 14

While this trust does not have a written conflict of interest policy, a written whistleblower policy, or a written document retention and destruction policy, regions bank as corporate trustee does have all the above policies. All bank policies are monitored by the bank's management.

Explanation for Form 990, Part XI, Line 9

Purchase of accrued interest c/o (-$1,652.33), amortization c/o (-$1,219.12), cost basis adj (-$965.55)

Raw XML Appendix352 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMITTEE MEMBER
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IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0208167
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHILE THIS TRUST DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY, A WRITTEN WHISTLEBLOWER POLICY, OR A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY, REGIONS BANK AS CORPORATE TRUSTEE DOES HAVE ALL THE ABOVE POLICIES. ALL BANK POLICIES ARE MONITORED BY THE BANK'S MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ENTITY IS A TRUST AND NO COMMITTEES HAVE BEEN GIVEN AUTHORITY TO ACT ON BEHALF OF THE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATE TRUSTEE PREPARES THE FORM 990. SENIOR TAX DEPARTMENT STAFF REVIEWS THE RETURN FOR ACCURACY IN CONTENT AND CALCULATIONS PRIOR TO FILING WITH THE IRS. THE COMMITTEE MEMBERS ARE NOT REQUIRED TO APPROVE THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATE TRUSTEE FEES ARE BASED UPON THE PUBLISHED FEE SCHEDULE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUSTEE MAKES THE ANNUAL TAX RETURN AND DOCUMENTATION AVAILABLE UPON WRITTEN REQUEST. PAPER COPIES WILL BE PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PURCHASE OF ACCRUED INTEREST C/O (-$1,652.33), AMORTIZATION C/O (-$1,219.12), COST BASIS ADJ (-$965.55)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0LINES 12, 13, 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0620516509
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01050 UNION UNIVERSITY BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JACKSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd038305
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01163000
IRS990/TotalAssetsEOYAmt01165506
IRS990/TotalAssetsGrp/BOYAmt01163000
IRS990/TotalAssetsGrp/EOYAmt01165506
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021471
IRS990/TotalFunctionalExpensesGrp/TotalAmt041271
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01163000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01165506
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt021471
IRS990/TotalReportableCompFromOrgAmt016758
IRS990/TotalRevenueGrp/ExclusionAmt047614
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt047614
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01163000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01165506
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0250 RIVERCHASE PARKWAY EAST
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035244
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REGIONS BANK TRUSTEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02058203141
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPHA MILLER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0OPHA
ReturnHeader/Filer/EIN0626335685
ReturnHeader/Filer/PhoneNum02058203141
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 11647
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04300 E CAMELBACK ROAD STE 475
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085018
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY E KUHLIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-09T13:01:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-12-01
ReturnHeader/TaxPeriodEndDt02023-11-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$0.06$0.04$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.05$0.04$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.09$0.04$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$0.08$0.04$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.02$0.04$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$0.04$0.04$0.00
2018Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.03$0.01$0.02
2017Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.08$0.04$0.05
2016Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.05$0.25$0.20
2015Summary only. Only limited summary data is available for this year.$1.22$0.00$1.22$0.02$0.22$0.20
2014Summary only. Only limited summary data is available for this year.$1.42$0.00$1.42$0.08$0.04$0.04
2013Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$0.18$0.04$0.14
2012Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$0.06$0.05$0.01
2011Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.10$0.03$0.08