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    <ReturnTs>2024-05-13T10:37:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274911170</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ePearl's Tax &amp; Accounting Solutions</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>P O Box 442</AddressLine1Txt>
        <CityNm>Blackwell</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74631</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731487143</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Blackwell Cemetery Corporation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BLAC</BusinessNameControlTxt>
      <PhoneNum>5803633737</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 47</AddressLine1Txt>
        <CityNm>Blackwell</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74631</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>James W Roberts III</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>5803633737</PhoneNum>
      <SignatureDt>2024-05-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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      <PersonFullName>
        <PersonFirstNm>James</PersonFirstNm>
        <PersonLastNm>Roberts III</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
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    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Bruce E Dale</PreparerPersonNm>
      <PTIN>P01064148</PTIN>
      <PhoneNum>5803632323</PhoneNum>
      <PreparationDt>2024-05-11</PreparationDt>
    </PreparerPersonGrp>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>James W Roberts III</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>120 W Padon</AddressLine1Txt>
        <CityNm>Blackwell</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74631</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>73491</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <WebsiteAddressTxt>blackwellcemetery.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1996</FormationYr>
      <LegalDomicileStateCd>OK</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Operation of Public Cemetery</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>0</VotingMembersGoverningBodyCnt>
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      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>5700</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>4700</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>52983</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>51635</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>19211</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>16156</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>5700</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>5700</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>77894</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>73491</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
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      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>31934</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>59234</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>119654</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>119103</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-41760</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-45612</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>585351</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>537314</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2840</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1569</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>582511</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>535745</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>None</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>Grave Opening for Cemetery, Approximately 48 opened during 2023.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>Cemetery lots. Approximately 30 sold in 2023.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>Setting stones and vaults for the Cemetery. Approximately 10 set in 2023.</Desc>
      </ProgSrvcAccomActy3Grp>
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      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
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      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
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      <TaxExemptBondsInd>0</TaxExemptBondsInd>
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      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
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      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
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        <BusinessName>
          <BusinessNameLine1Txt>James W Roberts III</BusinessNameLine1Txt>
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        <PhoneNum>5803633737</PhoneNum>
        <USAddress>
          <AddressLine1Txt>120 W Padon</AddressLine1Txt>
          <CityNm>Blackwell</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74631</ZIPCd>
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        <PersonNm>Jamie Strahorn</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>James W Roberts III</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>25.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>16500</ReportableCompFromOrgAmt>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Betty Roberts</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>James W Roberts III</PersonNm>
        <TitleTxt>Sec/Treas</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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        <Desc>Grace Openings &amp; Misc</Desc>
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      <LessRentalExpensesGrp>
        <PersonalAmt>0</PersonalAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <PersonalAmt>5700</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>5700</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>5700</UnrelatedBusinessRevenueAmt>
      </NetRentalIncomeOrLossGrp>
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        <RelatedOrExemptFuncIncomeAmt>67791</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>5700</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      </PayrollTaxesGrp>
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      <InsuranceGrp>
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        <Desc>Repairs &amp; Maintenance</Desc>
        <TotalAmt>28185</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Supplies</Desc>
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      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Fuel Expense</Desc>
        <TotalAmt>5464</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Contract Labor</Desc>
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      </TotalFunctionalExpensesGrp>
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        <EOYAmt>10572</EOYAmt>
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        <EOYAmt>343848</EOYAmt>
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        <EOYAmt>135414</EOYAmt>
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        <EOYAmt>537314</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>1569</EOYAmt>
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        <EOYAmt>1569</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>1865</EOYAmt>
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        <EOYAmt>535745</EOYAmt>
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        <EOYAmt>537314</EOYAmt>
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      <NetUnrlzdGainsLossesInvstAmt>-2308</NetUnrlzdGainsLossesInvstAmt>
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      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <BookValueAmt>278848</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>Edward Jones</Desc>
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        <MethodValuationCd>C</MethodValuationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The preparer verbally explains how Form 990 was prepared and the original copy is given to the organization's governing body signatures before filing. The preparer is available to answer any questions.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's governing documents and financial statements are available to the public upon request during regular business hours.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, line 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>Non deductible Taxes 1,154.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>
