Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Fernwood Cemetery Special Care Trust
EIN 20-6669785 • 501(c)13 • Los Angeles, CA
Profile
.Refer to Schedule OFernwood - Special Care Trust was organized for the purpose of holding funds from sales of pre-need cemetery merchandise or services. When the cemetery authority sells a pre-need cemetery merchandise or pre-need services contract, the cemetery authority is required to place in the trust such pre-need merchandise and services in a special need trust unless the pre-need merchandise is delivered to the purchaser.Upon the death of the customer/trustor, or upon the cemetery authority performing the services as required by the contract between the cemetery authority and trustor, or upon the cancellation of the contract by the customer/trustor, the cemetery authority shall request payment from the trustees of the Special Care trust agreement of Fernwood for the amount trusted by the cemetery authority in full payment of the merchandise, commodities and services as contracted by the trustor. Fernwood Special Care Trust began operations in 2005. The activities of the organiz
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Up$80,336
Up $10,090 (+14%) from 2023
Liabilities
Up$100
Up $12 (+14%) from 2023
Net Assets
Up$80,236
Up $10,078 (+14%) from 2023
Revenue
Up$2,830
Up $1,112 (+65%) from 2023
Expenses
Up$375
Up $38 (+11%) from 2023
Net Income
Up$2,455
Up $1,074 (+78%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $80,336
- Liabilities
- $100
- Net assets
- $80,236
- Revenue
- $2,830
- Expenses
- $375
- Net income
- $2,455
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $31,445
Mission and Program Overview
Mission
.Refer to Schedule OFernwood - Special Care Trust was organized for the purpose of holding funds from sales of pre-need cemetery merchandise or services. When the cemetery authority sells a pre-need cemetery merchandise or pre-need services contract, the cemetery authority is required to place in the trust such pre-need merchandise and services in a special need trust unless the pre-need merchandise is delivered to the purchaser.Upon the death of the customer/trustor, or upon the cemetery authority performing the services as required by the contract between the cemetery authority and trustor, or upon the cancellation of the contract by the customer/trustor, the cemetery authority shall request payment from the trustees of the Special Care trust agreement of Fernwood for the amount trusted by the cemetery authority in full payment of the merchandise, commodities and services as contracted by the trustor. Fernwood Special Care Trust began operations in 2005. The activities of the organiz
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Refer to Schedule O | - | $375 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kanthiah Yogakumar | President | - | $0 | - | - |
| Peony Wellen | Acctg Manager | - | $0 | - | - |
| Homer Alba | Vice President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Fernwood Cemetery Special Care Trust
- EIN
- 20-6669785
- Address
- 6000 SANTA MONICA BLVD, LOS ANGELES, CA 90038
Signing Officer
- Name
- K Yogakumar
- Title
- President
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Nanda Senathi Ms CPA Cma
- Address
- PO BOX 3926, REDONDO BEACH, CA 90277
- Preparer
- Nanda Senathi MS CPA CMA
- Phone
- 3103798725
Supplemental Narrative
Additional Explanations
Other Expenses.1
“Investment Fees & Commission $375”
Other Assets.4
“Marketable Securities # 2416 - Beginning $35072 Marketable Securities # 2416 - Ending $42903”
Other Assets.5
“Debt Securities - #2416 - Beginning $28614 Debt Securities - #2416 - Ending $29842”
Other Assets.6
“Accrued Int & Div Receivable - Beginning $42 Accrued Int & Div Receivable - Ending $297”
Total Liabilities.1
“Accrued Investment - Management F - Beginning $88 Accrued Investment - Management F - Ending $100”
Statement Note 1
“.Calendar year 2017 is the intial year for the special care trustFernwood Cemetery Special Care Trust FEIN# 20-6669785Tax Exemption came into effective in December 2016.All activities (income, gains, and deductible expenses, losses) pertaining to prior years (before 01/01/2017) were properly reported as taxable activities on Form 1120 Schedule M-1 of the Consolidated Hollywood Forever Inc (FEIN# 95-4681609) includingactivities pertaining to month of December 2016.”
Raw XML Appendix117 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/PrimaryExemptPurposeTxt | 0 | .Refer to Schedule OFernwood - Special Care Trust was organized for the purpose of holding funds from sales of pre-need cemetery merchandise or services. When the cemetery authority sells a pre-need cemetery merchandise or pre-need services contract, the cemetery authority is required to place in the trust such pre-need merchandise and services in a special need trust unless the pre-need merchandise is delivered to the purchaser.Upon the death of the customer/trustor, or upon the cemetery authority performing the services as required by the contract between the cemetery authority and trustor, or upon the cancellation of the contract by the customer/trustor, the cemetery authority shall request payment from the trustees of the Special Care trust agreement of Fernwood for the amount trusted by the cemetery authority in full payment of the merchandise, commodities and services as contracted by the trustor. Fernwood Special Care Trust began operations in 2005. The activities of the organiz |
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| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 30000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
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| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Investment Fees & Commission $375 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Marketable Securities # 2416 - Beginning $35072 Marketable Securities # 2416 - Ending $42903 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Debt Securities - #2416 - Beginning $28614 Debt Securities - #2416 - Ending $29842 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Accrued Int & Div Receivable - Beginning $42 Accrued Int & Div Receivable - Ending $297 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Accrued Investment - Management F - Beginning $88 Accrued Investment - Management F - Ending $100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | .Calendar year 2017 is the intial year for the special care trustFernwood Cemetery Special Care Trust FEIN# 20-6669785Tax Exemption came into effective in December 2016.All activities (income, gains, and deductible expenses, losses) pertaining to prior years (before 01/01/2017) were properly reported as taxable activities on Form 1120 Schedule M-1 of the Consolidated Hollywood Forever Inc (FEIN# 95-4681609) includingactivities pertaining to month of December 2016. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Statement Note 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
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| ReturnHeader/TaxYr | 0 | 2024 |
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