﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-15T19:16:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820481947</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Professional Business Services</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 421</AddressLine1Txt>
        <CityNm>Arco</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83213</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>826003635</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BUTTE COUNTY CEMETERY MAINTENANCE</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% ALISON BOYER</InCareOfNm>
      <BusinessNameControlTxt>BUTT</BusinessNameControlTxt>
      <PhoneNum>2084037500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 302</AddressLine1Txt>
        <CityNm>ARCO</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83213</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALISON BOYER</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>2084037500</PhoneNum>
      <SignatureDt>2025-10-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JIMMIE K WADDOUPS</PreparerPersonNm>
      <PTIN>P00114965</PTIN>
      <PhoneNum>2085278929</PhoneNum>
      <PreparationDt>2025-10-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO-196-Copy1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>79233</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>74541</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3868</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>500</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>5000</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-4500</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>324</OtherRevenueTotalAmt>
      <TotalRevenueAmt>74233</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>30900</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>20108</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>12757</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>660</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>12090</OtherExpensesTotalAmt>
      <TotalExpensesAmt>76515</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2282</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>308977</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>306695</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>169556</BOYAmt>
        <EOYAmt>171916</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>28600</BOYAmt>
        <EOYAmt>28600</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>110821</BOYAmt>
        <EOYAmt>106179</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>308977</BOYAmt>
        <EOYAmt>306695</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>308977</BOYAmt>
        <EOYAmt>306695</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CEMETARY MAINTENANCE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTENANCE OF CEMETERY GROUNDS, EQUIPMENT, AND SPRINKLER LINES AT FOUR CEMETARIES WITHIN THE MAINTENANCE DISTRICT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>65599</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CAPITAL REPAIRS OF IRRIGATION WELLS AND IRRIGATION PUMPS AT TWO CEMETERIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10916</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>76515</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAM REMER</PersonNm>
        <TitleTxt>CHAIRMAN ARCO COMMISSIONER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID ANDREASON</PersonNm>
        <TitleTxt>BOARD MEMBER HOWE COMMISSIONER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBIN A PEARSON</PersonNm>
        <TitleTxt>BOARD MEMBER MOORE COMMISSIONER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALISON B BOYER</PersonNm>
        <TitleTxt>SECRETARY BOOKKEEPER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1241</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>ALISON B BOYER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 302</AddressLine1Txt>
          <CityNm>ARCO</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83213</ZIPCd>
        </USAddress>
        <PhoneNum>2084037500</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>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountLRE REFUND 324</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 11,133EARLY WITHDRAWAL PENALTY 957</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCEMETERY FENCING 10,000 10,0001989 CHEVROLET PICKUP 1,800 1,8001998 UTILITY TRAILER 500 5002007 DIXON LAWN MOWER 5,000 5,000IRRIGATION LINES AND PUMPS 6,300 6,3002012 JOHN DEERE LAWN MOWER 5,600 5,600TROY 42 SICKLEBAR 1,425 1,425DIXON LAWN MOWER 5,000 5,000VECT MOBILE WEEDEATER 1,000 1,000HAND TOOLS 2,875 2,8752017 CHALLENGER CLIPPER MOWER 420 0LAWN MOWER HOWE CEMETERY 5,571 4,714CEMETERY FIXTURES &amp; IMPROVEMEN 3,338 2,824IRRIGATION EQUIPMENT 22,376 29,850TRACTOR &amp; IMPLEMENTS 21,727 18,384LAWN MOWER 11,019 9,324LAWN CARE POWER TOOLS 1,870 1,5832006 DIXON MOWER 5,000 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>