Nonprofit · EIN 34-1502497
SOCIAL PHILOSOPHY AND POLICY FOUNDATION
Tax-exempt · BOWLING GREEN, OH 43402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $794,296 | $3,234,015 | -$2,439,719 | $36,507,569 | $0 | $36,507,569 |
| December 31, 2023 | 990-PF | $745,895 | $2,937,633 | -$2,191,738 | $34,159,352 | $0 | $34,159,352 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $356,900
- Interest
- $309,797
- Net gain from sales of assets
- $127,599
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,520,208
- Salaries, compensation and benefits (total)
- $492,000
- Disbursements for charitable purposes
- $2,948,877
- Excise tax on investment income
- $7,077
Balance sheet and other
- Total assets, start of year
- $34,159,352
- Total assets, end of year
- $36,507,569
- Total liabilities, end of year
- $0
- Net assets, end of year
- $36,507,569
- Fair market value of assets
- $36,507,569
- Qualifying distributions
- $2,948,877
- Net investment income
- $794,296
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRED D MILLER JR 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | PRES, TREAS, DIRECTOR | 45 | $630,000 | $76,500 |
| JEFFREY E PAUL 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | VP, SEC'TY, DIRECTOR | 45 | $597,000 | $76,500 |
| ELLEN F PAUL 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | SR FELLOW Highest-paid employee | 35 | $257,000 | $76,500 |
| TAMARA SHARP 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | ADMINISTRATIVE EDITO Highest-paid employee | 15 | $235,000 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRED D MILLER JR 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | PRES, TREAS, DIRECTOR | 45 | $575,000 | $73,500 |
| JEFFREY E PAUL 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | VP, SEC'TY, DIRECTOR | 45 | $547,000 | $73,500 |
| ELLEN F PAUL 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | SR FELLOW Highest-paid employee | 35 | $257,000 | $73,500 |
| TAMARA SHARP 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402 | ADMINISTRATIVE EDITO Highest-paid employee | 15 | $196,000 | $0 |
Address and contacts
- Address (IRS master file)
- 1616 E WOOSTER ST STE 24, BOWLING GREEN, OH 43402-3466
- Signed the 990-PF
- FRED D MILLER JR, PRESIDENT
- Phone
- (419) 353-6078
- Return prepared by
- CLARK SCHAEFER HACKETT & CO
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 34-1502497
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $36,507,569
- Income (IRS master file)
- $794,296
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $794,296 | $3,234,015 | $36,507,569 | XML |
| 990-PF | December 2023 | $745,895 | $2,937,633 | $34,159,352 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1502497).
Questions about SOCIAL PHILOSOPHY AND POLICY FOUNDATION
- What is the EIN of SOCIAL PHILOSOPHY AND POLICY FOUNDATION?
- The employer identification number (EIN) of SOCIAL PHILOSOPHY AND POLICY FOUNDATION is 34-1502497.
- Is SOCIAL PHILOSOPHY AND POLICY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to SOCIAL PHILOSOPHY AND POLICY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does SOCIAL PHILOSOPHY AND POLICY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SOCIAL PHILOSOPHY AND POLICY FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOCIAL PHILOSOPHY AND POLICY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of SOCIAL PHILOSOPHY AND POLICY FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 4 people; 4 received compensation from the organization, the highest $630,000 (FRED D MILLER JR, PRES, TREAS, DIRECTOR).
- How much revenue does SOCIAL PHILOSOPHY AND POLICY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $794,296, expenses of $3,234,015 and total assets of $36,507,569 at year end.
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