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Wilbur S Miller Operating Trust for the Flat Rock Church of the Brethren EIN 54-6308827

Wilbur S Miller Operating Trust for the Flat Rock Church of the Brethren

EIN  54-6308827 Supporting organization Harrisonburg, VA Founded 1991
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Size
$100K–1M
What they do
a grantmaking supporting organization
Leadership
Phillip Stone · Trustee
Money in and out
$118K revenue, $19K expenses
Bottom line
+84% net inflow

Wilbur S Miller Operating Trust for the Flat Rock Church of the Brethren is a grantmaking supporting organization based in Harrisonburg, VA, formed in 1991. For fiscal year 2025 it reported $118K in revenue, $19K in expenses, and $368K in net assets.Pt I

Money in and out · FY2025
Total revenue
$118K
Pt VIII · Ln 12
Total expenses
$19K
Pt IX · Ln 25
Net assets
$368K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $100K
Where spending went · Part IX cols B–D
Program services $0.64 Management & general $0.36
Net inflow
+84%
revenue over expenses, this year▲ +69% vs prior filing year
Pass-through gifts
0%
of revenue from contributions
Program spending
64%
of expenses reach stated programs

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$118K
FY2025▲ +288%
Total revenue
$118K
Pt VIII · Ln 12
Total expenses
$19K
Pt IX · Ln 25
Net assets
$368K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$100K
Total assetsPt X · Ln 16$368K
Program-expense ratioPt IX · col B64%
Voting members of governing bodyPt I · Ln 31
Independent voting membersPt I · Ln 41
Mission & Programs · Part III

Where the work happens

1 program service account for $12K of program spending, described in the organization's own filed words · FY2025.
01

Distributions to the flat rock church of the brethren for use in their mission.

$12Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWilbur S Miller Operating Trust for the Flat Rock Church of the Brethren
EINHdr · item D54-6308827
Principal addressHdr · item CHarrisonburg, VA
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1991
State of legal domicileHdr · item MVA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T20)
Ruling yearIRS BMFMar 2000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a1
Independent voting membersPt VI · Ln 1b1
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A

Nathan Miller’s $4K as Trustee is at the 4th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Nathan Miller$3,819$5,844$2,150

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Wilbur S Miller Operating Trust for the Flat Rock Church of the Brethren executive salaries →

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Statement of Revenue

Part VIII
Investment income100%$118K
Total revenueLn 12$118K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.64 Management & general $0.36
Program services64%$12K
Management & general36%$7K
Total functional expensesLn 25$19K

Balance Sheet

Part X · end of year
CashLn 1$8K
Total assetsLn 16$368K
Total liabilitiesLn 26$0
Total net assetsLn 32$368K
Months of cash on handcomputed5.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $368K · Operating expenses/yr $19K
237.2 months
Where the money goes
Program services
Program services $12K · Total expenses $19K
64%
Management & General
Management & general $7K · Total expenses $19K
36%
Fundraising
Fundraising $0 · Total expenses $19K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $118K
0%
Government reliance
Government grants — · Total revenue $118K
—
Earned-income share
Program service revenue $0 · Total revenue $118K
0%
Investment reliance
Investment income $118K · Total revenue $118K
+100%
Program self-sufficiency
Program service revenue $0 · Total expenses $19K
0%
Growth & trend
Revenue growth (YoY)
This year $118K · Prior year $30K
+288%
Net-asset trend (YoY)
End of year $368K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $118K · Expenses $19K
+84%
Liabilities-to-Assets
Total liabilities — · Total assets $368K
—
Net-asset ratio
Net assets $368K · Total assets $368K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $360K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $368K
98%
People & payroll
Highest Reported Total Compensation
Individual Phillip Stone · Reported title TRUSTEE · Highest reported compensation $0 · Total expenses $19K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $19K
—
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 64%——
Overhead ratio 36%——
Revenue growth 288%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $12K · 2025–2025
Flat Rock Church of the BrethrenFY2025$12,000

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$118K revenue · viewing · ⤓ 990 PDF
FY2024$30K revenue · ⤓ 990 PDF
FY2023$24K revenue · ⤓ 990 PDF
FY2022$23K revenue · ⤓ 990 PDF
FY2021$37K revenue · ⤓ 990 PDF
FY2020$13K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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