Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
EIN 80-6032314 • 501(c)13 • Los Angeles, CA
Profile
.Refer to Schedule OFernwood Cemetery - Endowment Care & Memorial Trust was organized for the purpose of holding funds in perpetuity whereby the interest and dividends net of any provision for investment losses is made available to the cemetery general fund for the current care and maintenance of grave spaces, crypts and niches. The cemetery sells graves, mausoleums, and niche space on a pre-need and at-need basis. A portion of each sale of graves, mausoleums, and niche space must be deposited in the endowment fund for current and future cemetery maintenance and is accounted for in fund equities. Fernwood Cemetery - Endowment Care & Memorial Care Trust began operations in 2004 when the State of California Department of Consumer Affairs - Cemetery and Funeral Bureau approved the purchase of the cemetery from Daphne Fernwood. The activities of the organization has been and will continue to be conducted by the trustees named in the attached trust documents.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
99th percentile
Higher net margin than 99% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Up$3,338,638
Up $338,004 (+11%) from 2023
Liabilities
Up$51,134
Up $28,149 (+122%) from 2023
Net Assets
Up$3,287,504
Up $309,855 (+10%) from 2023
Revenue
Down$393,295
Down $100,700 (-20%) from 2023
Expenses
Down$16,556
Down $13,492 (-45%) from 2023
Net Income
Down$376,739
Down $87,208 (-19%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
.Refer to Schedule OFernwood Cemetery - Endowment Care & Memorial Trust was organized for the purpose of holding funds in perpetuity whereby the interest and dividends net of any provision for investment losses is made available to the cemetery general fund for the current care and maintenance of grave spaces, crypts and niches. The cemetery sells graves, mausoleums, and niche space on a pre-need and at-need basis. A portion of each sale of graves, mausoleums, and niche space must be deposited in the endowment fund for current and future cemetery maintenance and is accounted for in fund equities. Fernwood Cemetery - Endowment Care & Memorial Care Trust began operations in 2004 when the State of California Department of Consumer Affairs - Cemetery and Funeral Bureau approved the purchase of the cemetery from Daphne Fernwood. The activities of the organization has been and will continue to be conducted by the trustees named in the attached trust documents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $2,977,649 | $3,287,504 | ▲ $309,855 |
| Investments Other Securities | $481,841 | $1,180,322 | ▲ $698,481 |
| Cash and Non-Interest-Bearing Accounts | $817,318 | $240,419 | ▼ $576,899 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $3,000,634 | $3,338,638 | ▲ $338,004 |
| Other Assets Total | $1,701,475 | $1,917,897 | ▲ $216,422 |
| Liabilities | |||
| Other Liabilities | $22,985 | $51,134 | ▲ $28,149 |
| Total Liabilities | $22,985 | $51,134 | ▲ $28,149 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,977,649 | $3,287,504 | ▲ $309,855 |
| Total Liabilities and Net Assets / Fund Balance | $3,000,634 | $3,338,638 | ▲ $338,004 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $1,326,689 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $2,977,649 | $282,469 | ▲ $110,826 | $66,884 | $3,287,504 |
| 2023 | $2,601,004 | $276,429 | ▲ $217,566 | $87,302 | $2,977,649 |
| 2022 | $2,430,098 | $290,273 | ▲ $107,327 | $185,008 | $2,601,004 |
| 2021 | $2,103,915 | $246,360 | ▲ $270,182 | $178,603 | $2,430,098 |
| 2020 | $1,966,028 | $222,460 | ▲ $210,968 | $270,123 | $2,103,915 |
| Name | Title |
|---|---|
| Kanthiah Yogakumar | President |
| Homer Alba | Vice President |
| Peony Wellen | Acctg Manager |
| Line Item | Amount |
|---|---|
| Other Expenses | $16,556 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $815 | - | - | $815 |
| Total Functional Expenses | $16,556 | $0 | $0 | $16,556 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Accrued Distributions | $47,015 |
| Accrued Investment - Management F | $4,119 |
“No review was or will be conducted.”
“No documents available to the public.”
“Available to Fernwood Cemetery = $0”
“Distributions to Fernwood Cemetery = -$102720”
“Fund Equities -Restricted = -$0”
“Other = $0”
“Provision for Investment Loss = $0”
“Reserve for Future Maintenance = $0”
“Unrealized (Gain) Loss = -$0”
“Unrealized Gain = $35836”
“.Disclosure statementFernwood Cemetery - Endowment Care & Memorial Care Trust FEIN 80-6032314, is being filed as a tax exempt trust (entity) starting 01/01/2012, retroactively, under IRC Sec 501(c)(13)). In the past years this trust has been reporting its activities as regular trust titled Fernwood Cemetery - Endowment Care & Memorial Care Trust IRC Sec 642 (I) Trust, using the "same" FEIN #s 80-6032314 and 20-4671740.”
“.Schedule D -Charles Schwab consists of the following-Cash deposits, Fixed income, Bond income and Equity funds”
“.Fernwood Cemetery - Endowment Care and Memorial Care TrustFEIN- #80-6032314Starting 01/01/2012, Fernwood Cemetery's Memorial Care Fund FEIN #20-4671740 was combined / consolidated with Fernwood Cemetery's Endowment Care Fund's Tax Exempt Organization's tax returns.”
“.Schedule D (Form 990) Part V This includes endowment and memorial funds,Cross referenced to balance sheet”
“.Work in progress with the IRS to reduce $ 17 K x 2 = $ 35 K penalty for not having certified mail receipt for both extensions!”
“.”
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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| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 270182 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 178603 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 25418 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1966028 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 222460 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2103915 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 210968 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 270123 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 19534 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 546198 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 25476 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 1326689 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Accrued Interest & Dividend Rec |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Debt Securities (Current) # 6342 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Due from Fernwood Cemetery |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | Marketable Securities#9783 & # 6342 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 47015 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 4119 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Accrued Distributions |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Accrued Investment - Management F |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | false |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1917897 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1180322 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 51134 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Available to Fernwood Cemetery = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Distributions to Fernwood Cemetery = -$102720 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Fund Equities -Restricted = -$0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Other = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Provision for Investment Loss = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Reserve for Future Maintenance = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Unrealized (Gain) Loss = -$0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Unrealized Gain = $35836 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | .Disclosure statementFernwood Cemetery - Endowment Care & Memorial Care Trust FEIN 80-6032314, is being filed as a tax exempt trust (entity) starting 01/01/2012, retroactively, under IRC Sec 501(c)(13)). In the past years this trust has been reporting its activities as regular trust titled Fernwood Cemetery - Endowment Care & Memorial Care Trust IRC Sec 642 (I) Trust, using the "same" FEIN #s 80-6032314 and 20-4671740. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | .Schedule D -Charles Schwab consists of the following-Cash deposits, Fixed income, Bond income and Equity funds |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | .Fernwood Cemetery - Endowment Care and Memorial Care TrustFEIN- #80-6032314Starting 01/01/2012, Fernwood Cemetery's Memorial Care Fund FEIN #20-4671740 was combined / consolidated with Fernwood Cemetery's Endowment Care Fund's Tax Exempt Organization's tax returns. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | .Schedule D (Form 990) Part V This includes endowment and memorial funds,Cross referenced to balance sheet |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | .Work in progress with the IRS to reduce $ 17 K x 2 = $ 35 K penalty for not having certified mail receipt for both extensions! |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | . |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Statement Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Statement Note 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Statement Note 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Statement Note 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Statement Note 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Statement Note 6 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3000634 |
| IRS990/TotalAssetsEOYAmt | 0 | 3338638 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3000634 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3338638 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 282469 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 16556 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 16556 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 22985 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 51134 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 22985 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 51134 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2977649 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3287504 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 16556 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 110826 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 393295 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3000634 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3338638 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6000 SANTA MONICA BLVD |
| IRS990/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 90038 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | K Yogakumar |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FERNWOOD CEMETERY - ENDOWMENT CARE & |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | MEMORIAL CARE TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FERN |
| ReturnHeader/Filer/EIN | 0 | 806032314 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6000 SANTA MONICA BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90038 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 954109605 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NANDA SENATHI MS CPA CMA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 3926 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | REDONDO BEACH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 90277 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3103798725 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Nanda Senathi MS CPA CMA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T22:42:45-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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