﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-14T11:59:47-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>470585450</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DOHMAN AKERLUND &amp; EDDY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 470</AddressLine1Txt>
        <CityNm>AURORA</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>688180470</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>470417531</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PHILLIPS CEMETERY ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHIL</BusinessNameControlTxt>
      <PhoneNum>3083790390</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 188</AddressLine1Txt>
        <CityNm>PHILLIPS</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68865</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SUSAN BOEHLE</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>3083790390</PhoneNum>
      <SignatureDt>2025-05-12</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNIFER L DVORAK CPA</PreparerPersonNm>
      <PTIN>P00167095</PTIN>
      <PhoneNum>4026946404</PhoneNum>
      <PreparationDt>2025-05-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>64127</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8008</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7600</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>15521</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>7723</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>7723</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>8140</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1710</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6430</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>17135</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10789</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>6346</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>51628</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3046</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>6999</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>15222</OtherExpensesTotalAmt>
      <TotalExpensesAmt>25267</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>26361</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>423825</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>450186</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>421285</BOYAmt>
        <EOYAmt>404336</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2540</BOYAmt>
        <EOYAmt>45850</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>423825</BOYAmt>
        <EOYAmt>450186</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>423825</BOYAmt>
        <EOYAmt>450186</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PHILLIPS CEMETERY ASSOCIATION WAS ORGANIZED AND OPERATES TO PROVIDE A PLACE FOR HUMAN BURIAL OR CREMATION AND WORKS TO OPERATE AND MAINTAIN SUCH PROPERTY AND RAISE FUNDS FOR THE PERPETUAL CARE OF THE PROPERTY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSIST IN PROVIDING A PLACEMENT FOR HUMAN BURIAL OR CREMATION AND WORK TO OPERATE AND MAINTAIN SUCH PROPERTY AND RAISE FUNDS FOR THE PERPETUAL CARE OF THE PROPERTY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>19051</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>19051</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN CARRIKER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN BOEHLE</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUSS HELMER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM OLSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEE MCCOMB</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SUSAN BOEHLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>1304 NORTH C RD</AddressLine1Txt>
          <CityNm>PHILLIPS</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68865</ZIPCd>
        </USAddress>
        <PhoneNum>3083790390</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 103 OFFICE 599 INSURANCE 2,394 MAINTENANCE 2,142 SUPPLIES 3,685 GRAVE DIGGING 1,200 TAXES 3,664 NON-INVESTMENT DEPRECIATION 1,435 TOTAL 15,222</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 2,540 4,245 FENCE 0 43,040 LESS ACCUMULATED DEPRECIATION 0 1,435 TOTAL 2,540 45,850</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PHILLIPS CEMETERY ASSOCIATION WAS ORGANIZED AND OPERATES TO PROVIDE A PLACE FOR HUMAN BURIAL OR CREMATION AND WORKS TO OPERATE AND MAINTAIN SUCH PROPERTY AND RAISE FUNDS FOR THE PERPETUAL CARE OF THE PROPERTY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>