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    <Timestamp>2011-11-09T10:03:34-00:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LANGHAM MCKAY AND COMPANY</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>P O BOX 795548</AddressLine1>
        <City>DALLAS</City>
        <State>TX</State>
        <ZIPCode>753795548</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>752518345</EIN>
      <Name>
        <BusinessNameLine1>MILLER FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>MILL</NameControl>
      <Phone>9722482725</Phone>
      <USAddress>
        <AddressLine1>17341 REMINGTON PARK CIRCLE</AddressLine1>
        <City>DALLAS</City>
        <State>TX</State>
        <ZIPCode>752525358</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RODNEY G MILLER</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2011-11-08</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>LINDA MCKAY</Name>
      <Phone>9722482725</Phone>
      <DatePrepared>2011-11-09</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>244053</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <InterestOnSavingsRevAndExpnss>1852</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>1852</InterestOnSavingsNetInvstIncm>
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        <ContriGiftsPaidRevAndExpnss>52000</ContriGiftsPaidRevAndExpnss>
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        <ExcessOfRevenueOverExpenses>-39540</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>12460</NetInvestmentIncome>
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      <BalanceSheets>
        <CashBOY>53733</CashBOY>
        <CashEOY>123816</CashEOY>
        <CashEOYFMV>123816</CashEOYFMV>
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        <TotalAssetsEOY>286572</TotalAssetsEOY>
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        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
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        <TotalNetAssetsEOY>286572</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>326112</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>286572</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>326112</TotalNetAssetsFundBalancesBOY>
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      </ChangesInNetAssetsFundBalances>
      <CapitalGainsAndLosses>
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          <DescriptionOfAsset>DISCOVER BANK CD</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2008-02-25</DateAcquired>
          <DateSold>2010-03-05</DateSold>
          <GrossSalesPrice>98000</GrossSalesPrice>
          <CostOrOtherBasis>98000</CostOrOtherBasis>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>700 ORCLE</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2004-02-23</DateAcquired>
          <DateSold>2010-09-01</DateSold>
          <GrossSalesPrice>15643</GrossSalesPrice>
          <CostOrOtherBasis>9391</CostOrOtherBasis>
          <GainOrLoss>6252</GainOrLoss>
          <GainsMinusExcessOrLosses>6252</GainsMinusExcessOrLosses>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>300 ORCLE</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>2004-02-23</DateAcquired>
          <DateSold>2010-09-01</DateSold>
          <GrossSalesPrice>6704</GrossSalesPrice>
          <CostOrOtherBasis>4023</CostOrOtherBasis>
          <GainOrLoss>2681</GainOrLoss>
          <GainsMinusExcessOrLosses>2681</GainsMinusExcessOrLosses>
        </CapitalGainsAndLossesInfo>
        <CapitalGainsAndLossesInfo>
          <DescriptionOfAsset>4796 MUNDER TECH</DescriptionOfAsset>
          <HowAcquired>P</HowAcquired>
          <DateAcquired>1999-01-18</DateAcquired>
          <DateSold>2010-04-28</DateSold>
          <GrossSalesPrice>57466</GrossSalesPrice>
          <CostOrOtherBasis>57466</CostOrOtherBasis>
        </CapitalGainsAndLossesInfo>
        <CapitalGainNetIncome>10699</CapitalGainNetIncome>
        <NetShortTermCapitalGainOrLoss>748</NetShortTermCapitalGainOrLoss>
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      <QlfyUndSect4940eForReducedTax>
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        <DistributionRatioYear1>000.181522</DistributionRatioYear1>
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        <DistributionRatioYear5>001.020000</DistributionRatioYear5>
        <TotalDistributionRatio>001.358818</TotalDistributionRatio>
        <AverageDistributionRatio>000.271764</AverageDistributionRatio>
        <NetNoncharitableAssets>267080</NetNoncharitableAssets>
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        <OnePercentNetInvestmentIncome>125</OnePercentNetInvestmentIncome>
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      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
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        <EstTaxPaymentsAndOverpayment>524</EstTaxPaymentsAndOverpayment>
        <TotalCreditsAndPayments>524</TotalCreditsAndPayments>
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        <Overpayment>275</Overpayment>
        <AmountCreditedToNextYear>275</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
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        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
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        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>LINDA MCKAY</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>9722482725</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>17341 REMINGTON PARK CIRCLE</AddressLine1>
          <City>DALLAS</City>
          <State>TX</State>
          <ZIPCode>752525358</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <MaintExpendResponsibility>false</MaintExpendResponsibility>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>RODNEY G MILLER</PersonName>
          <USAddress>
            <AddressLine1>17341 CAMPBELL RD 230</AddressLine1>
            <City>DALLAS</City>
            <State>TX</State>
            <ZIPCode>75252</ZIPCode>
          </USAddress>
          <Title>PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>OLIVIA A MILLER</PersonName>
          <USAddress>
            <AddressLine1>17341 CAMPBELL RD 230</AddressLine1>
            <City>DALLAS</City>
            <State>TX</State>
            <ZIPCode>75252</ZIPCode>
          </USAddress>
          <Title>SECRETARY</Title>
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          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>TRACY D STRINGFIELD</PersonName>
          <USAddress>
            <AddressLine1>17430 CAMPBELL RD 230</AddressLine1>
            <City>DALLAS</City>
            <State>TX</State>
            <ZIPCode>75252</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
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          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>MELISSA K SLOAN</PersonName>
          <USAddress>
            <AddressLine1>17430 CAMPBELL RD 230</AddressLine1>
            <City>DALLAS</City>
            <State>TX</State>
            <ZIPCode>75252</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
          <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Description1>N/A</Description1>
        <Expenses1>0</Expenses1>
      </SummaryOfDirectCharitableActy>
      <MinimumInvestmentReturn>
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      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>13354</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>249</TaxBasedOnInvestmentIncome>
        <TotalTax>249</TotalTax>
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        <DistributableAmountBeforeDed>13105</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>13105</DistributableAmountAsAdjusted>
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        <QualifyingDistributions>52000</QualifyingDistributions>
        <AdjQualifyingDistributions>52000</AdjQualifyingDistributions>
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        <UndistributedIncomeCY>0</UndistributedIncomeCY>
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        <ExcessFromYear1>37390</ExcessFromYear1>
        <ExcessFromCurrentYear>38895</ExcessFromCurrentYear>
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      <SupplementaryInformation>
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        <ShareholderManager>NONE</ShareholderManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>YOUNG LIFE VAIL VALLEY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>P O BOX 520</AddressLine1>
            <City>COLORADO SPRINGS</City>
            <State>CO</State>
            <ZIPCode>80901</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITABLE</PurposeOfGrantOrContribution>
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        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>ACTS CHRISTIAN FELLOWSHIP</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
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            <State>TX</State>
            <ZIPCode>76701</ZIPCode>
          </RecipientUSAddress>
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        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
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          </RecipientBusinessName>
          <RecipientUSAddress>
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            <City>ORLANDO</City>
            <State>FL</State>
            <ZIPCode>328628222</ZIPCode>
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          <RecipientRelationship>NONE</RecipientRelationship>
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        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
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        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
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      <Organization501c3ExemptPF>X</Organization501c3ExemptPF>
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      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
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      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
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        <EOYFMV>40326</EOYFMV>
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      <InvestmentsOther>
        <CategoryOrItem>1474.421 FIDELITY ADV HEALTH CARE</CategoryOrItem>
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      </InvestmentsOther>
      <InvestmentsOther>
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      </InvestmentsOther>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="990PF:79" softwareId="10000149" softwareVersion="2010.2.15">
      <OtherExpenses>
        <Description>EMA ANNUAL FEE</Description>
        <RevenueAndExpensesPerBooks>150</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>150</NetInvestmentIncome>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="990PF:78" softwareId="10000149" softwareVersion="2010.2.15">
      <Taxes>
        <Category>Tax on investment income</Category>
        <Amount>600</Amount>
        <NetInvestmentIncome>600</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>