<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T01:15:47-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>340092144</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BELLAIRE CEMETERY ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BELL</BusinessNameControlTxt>
      <PhoneNum>7406766027</PhoneNum>
      <USAddress>
        <AddressLine1Txt>57180 HIGH RIDGE ROAD PO Box 201</AddressLine1Txt>
        <CityNm>BELLAIRE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43906</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH TOMLAN</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7406766027</PhoneNum>
      <SignatureDt>2024-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSEPH</PersonFirstNm>
        <PersonLastNm>TOMLAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="990EZ" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>111687</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7150</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6600</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4505</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>1800</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>1800</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>91632</OtherRevenueTotalAmt>
      <TotalRevenueAmt>111687</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>43865</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>165</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>82</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2465</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46577</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>65110</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>293732</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>358842</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>289341</BOYAmt>
        <EOYAmt>354451</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>4391</BOYAmt>
        <EOYAmt>4391</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>293732</BOYAmt>
        <EOYAmt>358842</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>293732</BOYAmt>
        <EOYAmt>358842</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Maintenance and operation of cemetery</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Preserved and maintained grounds, burial sites, structures, and roadways.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Updated and electronically backup all previous and future lot/burial records.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Recorded and maintained all financial records.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Brenda Hughes</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Joannne Sullivan</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Joseph Tomlan</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Shauna Walker</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Joseph Tomlan</PersonNm>
        <USAddress>
          <AddressLine1Txt>55405 New Cut Road</AddressLine1Txt>
          <CityNm>Shadyside</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>439479787</ZIPCd>
        </USAddress>
        <PhoneNum>7406766027</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleB documentId="990B" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <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>
    <IRS990ScheduleL documentId="990L" softwareId="23017665" softwareVersionNum="23.1.0.0"></IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Temporary Right of Way 5,222</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Natural Gas Royalties 86,410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>License Renewal 25</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance 2,290</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous 150</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="990EZ:61" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <CompensationExplanationGrp>
        <PersonNm>Brenda Hughes</PersonNm>
        <ShortExplanationTxt>Volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>Joannne Sullivan</PersonNm>
        <ShortExplanationTxt>Volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>Joseph Tomlan</PersonNm>
        <ShortExplanationTxt>Volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>Shauna Walker</PersonNm>
        <ShortExplanationTxt>Volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
