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Phillips Cemetery Association

Tax-deductible

Phillips, NECemetery / fraternalEIN 47-0417531Revenue $77K in FY2025

On file with the IRSPo Box 188, 68865-0188 · Phillips, NETax-exempt since Oct 1966

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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.

Tax-exempt charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
55 mo
of spending, in cash
Looks good: 54.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $32K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$77K
+49% vs prior year
Spent
$41K
To programs
96%
Net assets
$486K
By yearFY2021–FY2025
Revenue
$77K
FY2025▲ +49%
Tap a bar for its year
Revenue by fiscal year
FY2021$100K
FY2022$71K
FY2023$59K
FY2024$52K
FY2025$77K
Net assets
$486K
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021$359K
FY2022$379K
FY2023$424K
FY2024$450K
FY2025$486K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $39K Management & general 4% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Susan Boehle
Secretary/Tr
$0Pt VII · Sec A
Alan Carriker
Vice Preside
$0Pt VII · Sec A
Russ Helmer
Board Member
$0Pt VII · Sec A
Lee McComb
Board Member
$0Pt VII · Sec A
Tom Olson
President
$0Pt VII · Sec A
See Phillips Cemetery Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Phillips Cemetery Association is a cemetery or fraternal organization based in Phillips, NE.

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Provided by the organization

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1 program · $39K · in their own filed words · FY2025
01

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.

$39Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Hamilton Community Foundation INCFY2022$32K
Total grants receivedfrom 1 funder$32K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$77K
Ln 12
Fees for servicesLn 2g$36K
Investment incomeLn 3$17K
Gifts and grantsLn 1h$13K
Money outPt IX
$41K
Ln 25
Programscol B$39K
Managementcol C$2K
Owns and owesPt X
$486K
net assets · Ln 32
Cash and savingsLn 1–2$187K
Total assetsLn 16$486K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$36K
Investment incomeLn 3$17K
Other incomeLn 4–11$12K
Gains on assetsLn 7$6K
Total revenueLn 12$77K
Assets in detailPt X, end of year
CashLn 1$50K
SavingsLn 2$137K
Cash and savings togetherLn 1–2$187K
InvestmentsLn 11–13$246K
Land, buildings, equipmentLn 10c$52K
Total assetsLn 16$486K
LiabilitiesLn 26$0
Net assetsLn 32$486K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$167K$187K
InvestmentsLn 11–13$238K$246K
Land, buildings, equipmentLn 10c$42K$52K
Total assetsLn 16$450K$486K
LiabilitiesLn 26$0$0
Net assetsLn 32$450K$486K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$675$675
Investment management feesLn 11f$2K$2K
Other fees for servicesLn 11g$87$87
Advertising and promotionLn 12$110$110
Office expensesLn 13$666$666
OccupancyLn 16$6K$5K$958
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$23K$23K$572
Total functional expensesLn 25$41K$39K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $77K$41K$36K$486K 990 PDF
FY2024 $52K$450K 990 PDF
FY2023 $59K$424K 990 PDF
FY2022 $71K$379K 990 PDF
FY2021 $100K$359K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $76,789 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,008$13,130
I-9 Program service revenuePrior year $7,600$35,594
I-10 Investment incomePrior year $15,521$16,543
I-11 Other revenuePrior year $20,499$11,522
I-12 Total revenuePrior year $51,628$76,789
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $25,267$41,017
I-18 Total expensesPrior year $25,267$41,017
I-19 Revenue less expensesPrior year $26,361$35,772
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $76,789 across 7 lines filed
Lines not itemized here account for $6,444 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$13,130
VIII-1h Total contributions, gifts and grants$13,130
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $35,594$35,594
VIII-3 Investment incomeExcluded from tax $10,638$10,638
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,905$5,905
VIII-8 Net income from fundraising eventsExcluded from tax $5,078$5,078
VIII-12 Total revenueRelated to mission $35,594 · Unrelated business $6,444 · Excluded from tax $21,621$76,789
Part IX · Statement of functional expenses $41,017 across 9 lines filed
IX-11c Accounting feesPrograms $675$675
IX-11f Investment management feesPrograms $2,167$2,167
IX-11g Other fees for servicesPrograms $87$87
IX-12 Advertising and promotionPrograms $110$110
IX-13 Office expensesPrograms $666$666
IX-16 OccupancyPrograms $4,956 · Management $958$5,914
IX-22 Depreciation, depletion and amortizationPrograms $3,894$3,894
IX-23 InsurancePrograms $4,239$4,239
IX-24 Other expenses (24a–d)Programs $22,693 · Management $572$23,265
IX-25 Total functional expensesPrograms $39,487 · Management $1,530 · Fundraising $0$41,017
Part X · Balance sheet $485,958 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $34,472$50,311
X-2 Savings and temporary cash investmentsStart of year $132,332$136,558
X-9 Prepaid expenses and deferred chargesStart of year $4,245$750
X-10c Land, buildings and equipment, netStart of year $41,605$52,058
X-11 Publicly traded securitiesStart of year $237,532$246,281
X-16 Total assetsStart of year $450,186$485,958
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $450,186$485,958
X-32 Total net assets or fund balancesStart of year $450,186$485,958
X-33 Total liabilities and net assetsStart of year $450,186$485,958
Part XI · Reconciliation of net assets $485,958 net assets at year end
XI-1 Total revenue$76,789
XI-2 Total expenses$41,017
XI-3 Revenue less expenses$35,772
XI-4 Net assets at start of year$450,186
XI-10 Net assets at end of year$485,958

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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