Civic Intelligence

Fernwood Cemetery Association

EIN 22-1409425 • 501(c)13 • Jamesburg, NJ

Profile

The organization owns and operates the fernwood cemetery, located in jamesburg, nj. Operations include the sale of grave sites, interment and the maintenance and upkeep

PO Box 217Jamesburg, NJ 08831-0217

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

90th percentile

75%

Higher net margin than 90% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

87th percentile

12%

Faster asset growth than 87% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

35%

Faster revenue growth than 74% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$2,764,536

Up $322,750 (+13%) from 2024

Liabilities

Up

$4,771

Up $4,771 from 2024

Net Assets

Up

$2,759,765

Up $317,979 (+13%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin90th percentile

Revenue

Up

$407,518

Up $144,137 (+55%) from 2024

Expenses

Up

$89,539

Up $13,285 (+17%) from 2024

Net Income

Up

$317,979

Up $130,852 (+70%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2015: $1,777,939Liabilities 2015: $0Net Assets 2015: $1,777,9392015Assets 2016: $1,913,788Liabilities 2016: $0Net Assets 2016: $1,913,7882016Assets 2017: $1,846,057Liabilities 2017: $0Net Assets 2017: $1,846,0572017Assets 2018: $1,747,150Liabilities 2018: $0Net Assets 2018: $1,747,1502018Assets 2019: $1,889,583Liabilities 2019: $0Net Assets 2019: $1,889,5832019Assets 2020: $1,923,981Liabilities 2020: $0Net Assets 2020: $1,923,9812020Assets 2021: $2,091,255Liabilities 2021: $0Net Assets 2021: $2,091,2552021Assets 2022: $2,005,732Liabilities 2022: $0Net Assets 2022: $2,005,7322022Assets 2023: $2,254,659Liabilities 2023: $0Net Assets 2023: $2,254,6592023Assets 2024: $2,441,786Liabilities 2024: $0Net Assets 2024: $2,441,7862024Assets 2025: $2,764,536Liabilities 2025: $4,771Net Assets 2025: $2,759,7652025

Highlighted filing

2025

Assets$2,764,536
Liabilities$4,771
Net Assets$2,759,765
Open 2025 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2015: -$177,995Expenses 2015: $76,900Net Income 2015: -$254,8952015Revenue 2016: $211,656Expenses 2016: $75,807Net Income 2016: $135,8492016Revenue 2017: $6,647Expenses 2017: $74,379Net Income 2017: -$67,7322017Revenue 2018: -$25,209Expenses 2018: $73,699Net Income 2018: -$98,9082018Revenue 2019: $220,242Expenses 2019: $77,809Net Income 2019: $142,4332019Revenue 2020: $118,420Expenses 2020: $84,022Net Income 2020: $34,3982020Revenue 2021: $236,683Expenses 2021: $69,408Net Income 2021: $167,2752021Revenue 2022: $243,847Expenses 2022: $329,370Net Income 2022: -$85,5232022Revenue 2023: $330,126Expenses 2023: $81,199Net Income 2023: $248,9272023Revenue 2024: $263,381Expenses 2024: $76,254Net Income 2024: $187,1272024Revenue 2025: $407,518Expenses 2025: $89,539Net Income 2025: $317,9792025

Highlighted filing

2025

Revenue$407,518
Expenses$89,539
Net Income$317,979
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,764,536
Liabilities
$4,771
Net assets
$2,759,765
Revenue
$407,518
Expenses
$89,539
Net income
$317,979
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$0.41$0.09$0.32
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$0.26$0.08$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.33$0.08$0.25
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.24$0.33$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.24$0.07$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.12$0.08$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.22$0.08$0.14
2018Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$0.03$0.07$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.01$0.07$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.21$0.08$0.14
2015Summary only. Only limited summary data is available for this year.$1.78$0.00$1.78$0.18$0.08$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 18, 2026
Return Version
2025v4.0
Gross Receipts
$407,518
Mission and Program Overview

Mission

The organization owns and operates the fernwood cemetery, located in jamesburg, nj. Operations include the sale of grave sites, interment and the maintenance and upkeep

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,216,429$1,380,558▲ $164,129
Investments Program Related$949,713$1,086,268▲ $136,555
Land, Buildings, and Equipment, Net$272,797$272,797→ $0
Cash and Non-Interest-Bearing Accounts$2,847$24,913▲ $22,066
Total Assets$2,441,786$2,764,536▲ $322,750
Liabilities
Accounts Payable and Accrued Expenses-$4,771-
Total Liabilities$0$4,771▲ $4,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,103,277$2,377,227▲ $273,950
Net Assets With Donor Restrictions$338,509$382,538▲ $44,029
Total Net Assets Fund Balance$2,441,786$2,759,765▲ $317,979
Total Liabilities and Net Assets / Fund Balance$2,441,786$2,764,536▲ $322,750

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$1,086,268--
Other Land Buildings$234,087--
Land$38,710--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Roger DreylingPresident/superintendentPT$15,600$15,600
Robert DreylingSecretary/treasurer-$13,200$13,200

Board Members and Trustees

NameTitle
Linda LinkeTrustee
Otto J KostbarTrustee
Timothy GandyTrustee
Warren BarnesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$105,516
Investment Income
$302,002
Other Revenue
$0
Change in Net Assets
$317,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,490
Salaries, Compensation, and Employee Benefits$39,049
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,800$0$0$28,800
Payroll Taxes$6,767$0$0$6,767
Insurance$5,854$0$0$5,854
Office Expenses$3,957$0$0$3,957
Other Expenses$3,540$0$0$3,540
Other Salaries and Wages$3,482$0$0$3,482
Fees for Services Accounting$975$0$0$975
Total Functional Expenses$89,539$0$0$89,539
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fernwood Cemetery Association
EIN
22-1409425
Phone
6096550107
Address
PO BOX 217, JAMESBURG, NJ 08831-0217

Signing Officer

Name
Robert H Dreyling
Title
Treasurer
Phone
6096550107
Signed
2026-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Dreyling
Formed
1853
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
0

Preparer

Firm
Feldman Sablosky Massoni & Co
Address
977 HIGHWAY 33 WEST, MONROE TWP, NJ 08831
Preparer
Bruce Feldman CPA
Phone
6094486500
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“Roger dreyling (president)and robert dreyling (secy/treasurer) are brothers.”

Pt VI, Line 11B

“The 990 is circulated to just officers.”

Pt VI, Line 11B

“PRIOR TO FILING.”

Pt VI, Line 15A

“The president, vice president and secretary/treasurer are reviewed annually”

Pt VI, Line 15A

“By the board of trustees.”

Pt VI, Line 15B

“Key employees are reviewed annually by the board of directors.”

Raw XML Appendix315 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROGER DREYLING (PRESIDENT)AND ROBERT DREYLING (SECY/TREASURER) ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS CIRCULATED TO JUST OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT, VICE PRESIDENT AND SECRETARY/TREASURER ARE REVIEWED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
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