Cemetery funds should be reported individually on the MS-9. For example, if you have ten individual cemetery perpetual care funds for ten cemetery plots, they should each be reported individually rather than aggregated under a single fund record for the cemetery as a whole.

If you have a large number of cemetery perpetual care funds, this may be a situation where you will want to prepare and import a CSV file containing the information rather than having to manually enter the funds through the portal's ledger interface.

For more information about the import process, see the help articles here.