﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-14T12:01:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</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>2023-01-01</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>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>71383</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5184</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>13500</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>10361</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>7177</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>4110</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>3067</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>8335</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1508</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6827</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>26524</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>6500</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>20024</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>302</OtherRevenueTotalAmt>
      <TotalRevenueAmt>59265</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2569</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4947</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>7149</OtherExpensesTotalAmt>
      <TotalExpensesAmt>14665</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>44600</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>379225</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>423825</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>376005</BOYAmt>
        <EOYAmt>421285</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3220</BOYAmt>
        <EOYAmt>2540</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>379225</BOYAmt>
        <EOYAmt>423825</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>379225</BOYAmt>
        <EOYAmt>423825</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>13389</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>13389</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>LINDA SIMMONS</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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PHILLIPS CEMETERY ASSOCIATION FORM 990EZ FOR 2023 IS BEING AMENDED FOR INTEREST EARNED ON CERTIFICATES OF DEPOSIT INADVERTANTLY OMITTED FROM THE ORIGINAL RETURN FILED. INTEREST OF 3649 WAS PAID DIRECTLY TO THE CERTIFICATES OF DEPOSIT AND WAS LEFT OUT OF INTEREST INCOME AND THE 12/31/23 CD BALANCES. THIS AMENDED RETURN CORRECTS THIS OMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>NEBRASKA PROPERTY TAX CREDIT 302 TOTAL 302</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 57 OFFICE 527 INSURANCE 2,200 MAINTENANCE 3,535 SUPPLIES 830 TOTAL 7,149</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 3,220 2,540 TOTAL 3,220 2,540</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>