Roy C Miller Scholarship Tr
Roy C Miller Scholarship Tr consistently spends more than it earns, drawing down assets to fund scholarships.
EIN: 208667083 · Billings, MT · NTEE: B82 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $15K |
| Total Expenses | $9K |
| Program Spending | 90% |
| Net Assets | $48K |
| Transparency Score | 70/100 |
Is Roy C Miller Scholarship Tr Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Roy C Miller Scholarship Tr directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Roy C Miller Scholarship Tr
Roy C Miller Scholarship Tr (EIN: 208667083) is a nonprofit organization based in Billings, MT, classified under NTEE code B82. The organization reported total revenue of $15K and total assets of $41K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Roy C Miller Scholarship Tr's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Roy C Miller Scholarship Tr is a micro nonprofit that has been operating for 17 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -2.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4K |
| Total Expenses | $9K |
| Surplus / Deficit | $-4,903 |
| Total Assets | $48K |
| Total Liabilities | $1 |
| Net Assets | $48K |
| Operating Margin | -135.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 67.1 months |
Financial Health Grade: B
In 2023, Roy C Miller Scholarship Tr reported a deficit of $5K with expenses exceeding revenue, holds 67.1 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Roy C Miller Scholarship Tr's revenue has declined at a compound annual growth rate (CAGR) of -2.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +3316.0% | -15.4% | -8.0% |
| 2022 | -99.0% | -5.4% | -16.1% |
| 2021 | +355.4% | +7.3% | -0.4% |
| 2020 | -70.7% | -11.3% | -10.9% |
| 2019 | +33.5% | +123.6% | -18.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2009 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Roy C Miller Scholarship Tr with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Roy C Miller Scholarship Tr allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $5K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization is likely run by volunteers and has no paid officers, which is appropriate for its small size and mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Roy C Miller Scholarship Tr's IRS 990 filings:
- Consistent deficit spending, with expenses frequently exceeding revenue (e.g., $8,524 expenses vs. $3,621 revenue in 2023).
- Declining asset base over time, from $79,981 in 2011 to $47,634 in 2023, indicating a draw-down of principal.
Strengths
The following positive indicators were identified for Roy C Miller Scholarship Tr:
- Zero officer compensation across all filings, indicating volunteer leadership and low administrative overhead.
- Clear and consistent mission as a scholarship trust (NTEE B82).
- Consistent filing of IRS Form 990, demonstrating transparency.
Frequently Asked Questions about Roy C Miller Scholarship Tr
Is Roy C Miller Scholarship Tr a legitimate charity?
Roy C Miller Scholarship Tr (EIN: 208667083) is a registered tax-exempt nonprofit based in Montana. Our AI analysis gives it a Mission Score of 70/100. It has 10 years of IRS 990 filings on record. Total revenue: $15K. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does Roy C Miller Scholarship Tr spend its money?
Roy C Miller Scholarship Tr directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Roy C Miller Scholarship Tr tax-deductible?
Roy C Miller Scholarship Tr is registered as a tax-exempt nonprofit (EIN: 208667083). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Roy C Miller Scholarship Tr compare to similar nonprofits?
With a transparency score of 70/100 (Good), Roy C Miller Scholarship Tr is above average for NTEE category B82 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Roy C Miller Scholarship Tr located?
Roy C Miller Scholarship Tr is headquartered in Billings, Montana and files with the IRS under EIN 208667083. It is classified under NTEE code B82.
How many years of IRS 990 filings does Roy C Miller Scholarship Tr have?
Roy C Miller Scholarship Tr has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $15K in total revenue.
Is Roy C Miller Scholarship Tr a good charity?
The Roy C Miller Scholarship Tr appears to be a legitimate scholarship provider, characterized by volunteer leadership (0% officer compensation) and a clear mission. However, its financial sustainability is a concern, as it consistently spends more than its revenue, leading to a decline in assets from $79,981 in 2011 to $47,634 in 2023.
How does the organization fund its scholarships?
The organization primarily funds its scholarships through its existing asset base and modest annual revenues. The consistent trend of expenses exceeding revenue (e.g., $8,524 expenses vs. $3,621 revenue in 2023) suggests it is drawing down its principal to cover scholarship awards and operational costs.
What is the long-term financial outlook for this scholarship trust?
The long-term financial outlook is challenging. With assets declining from $79,981 in 2011 to $47,634 in 2023 due to consistent deficit spending, the trust's ability to sustain its scholarship programs at current levels without a significant increase in revenue or new endowments is questionable.
Filing History
IRS 990 filing history for Roy C Miller Scholarship Tr showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Roy C Miller Scholarship Tr's revenue has declined by 21.3%, moving from $5K to $4K. Total assets decreased by 40.4% over the same period, from $80K to $48K. Total functional expenses rose by 230.4%, from $3K to $9K. In its most recent filing year (2023), Roy C Miller Scholarship Tr reported a deficit of $5K, with expenses exceeding revenue. The organization holds $1 in liabilities against $48K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $48K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4K | $9K | $48K | $1 | — | — |
| 2022 | $106 | $10K | $52K | $1 | — | View 990 |
| 2021 | $10K | $11K | $62K | $1 | — | — |
| 2020 | $2K | $10K | $62K | $1 | — | — |
| 2019 | $8K | $11K | $70K | $1 | — | View 990 |
| 2015 | $6K | $5K | $85K | $1 | — | View 990 |
| 2014 | $7K | $8K | $87K | $1 | — | View 990 |
| 2013 | $16K | $6K | $88K | $1 | — | View 990 |
| 2012 | $3K | $4K | $79K | $0 | — | View 990 |
| 2011 | $5K | $3K | $80K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4K, expenses of $9K, and assets of $48K (revenue +3316.0% year-over-year).
- 2022: Revenue of $106, expenses of $10K, and assets of $52K (revenue -99.0% year-over-year).
- 2021: Revenue of $10K, expenses of $11K, and assets of $62K (revenue +355.4% year-over-year).
- 2020: Revenue of $2K, expenses of $10K, and assets of $62K (revenue -70.7% year-over-year).
- 2019: Revenue of $8K, expenses of $11K, and assets of $70K (revenue +33.5% year-over-year).
- 2015: Revenue of $6K, expenses of $5K, and assets of $85K (revenue -17.7% year-over-year).
- 2014: Revenue of $7K, expenses of $8K, and assets of $87K (revenue -54.3% year-over-year).
- 2013: Revenue of $16K, expenses of $6K, and assets of $88K (revenue +354.2% year-over-year).
- 2012: Revenue of $3K, expenses of $4K, and assets of $79K (revenue -25.7% year-over-year).
- 2011: Revenue of $5K, expenses of $3K, and assets of $80K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Roy C Miller Scholarship Tr:
Data Sources and Methodology
This transparency report for Roy C Miller Scholarship Tr is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.