Carriage Services (CSV) 10-Q 2 Aug 22 2022 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Jul. 29, 2022
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	1-11961
Entity Registrant Name	CARRIAGE SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0423828
Entity Address, Address Line One	3040 Post Oak Boulevard
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77056
City Area Code	713
Local Phone Number	332-8400
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	CSV
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,697,650
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 1,058	$ 1,148
Accounts receivable, net	24,308	25,314
Inventories	7,645	7,346
Prepaid and other current assets	3,951	6,404
Total current assets	36,962	40,212
Preneed cemetery trust investments	91,352	100,903
Preneed funeral trust investments	102,843	113,658
Preneed cemetery receivables, net	25,699	23,150
Receivables from preneed funeral trusts, net	19,689	19,009
Property, plant and equipment, net	271,532	269,367
Cemetery property, net	101,348	100,701
Goodwill	391,071	391,972
Intangible and other non-current assets, net	29,653	29,378
Operating lease right-of-use assets	17,571	17,881
Cemetery perpetual care trust investments	63,703	72,400
Total assets	1,151,423	1,178,631
Current liabilities:
Current portion of debt and lease obligations	3,023	2,809
Accounts payable	9,064	14,205
Accrued and other liabilities	30,744	43,773
Total current liabilities	42,831	60,787
Acquisition debt, net of current portion	3,891	3,979
Credit facility	173,501	153,857
Senior notes	394,923	394,610
Obligations under finance leases, net of current portion	4,945	5,157
Obligations under operating leases, net of current portion	18,005	18,520
Deferred preneed cemetery revenue	52,494	50,202
Deferred preneed funeral revenue	31,466	30,584
Deferred tax liability	47,495	45,784
Other long-term liabilities	1,829	1,419
Deferred preneed cemetery receipts held in trust	91,352	100,903
Deferred preneed funeral receipts held in trust	102,843	113,658
Care trusts’ corpus	63,004	71,156
Total liabilities	1,028,579	1,050,616
Commitments and contingencies
Stockholders’ equity:
Common stock, $0.01 par value; 80,000,000 shares authorized and 26,264,245 and 26,325,468 shares issued, respectively and 15,331,923 and 14,697,650 shares outstanding, respectively	263	263
Additional paid-in capital	238,571	236,809
Retained earnings	162,763	135,462
Treasury stock, at cost; 10,932,322 and 11,627,818 shares, respectively	(278,753)	(244,519)
Total stockholders’ equity	122,844	128,015
Total liabilities and stockholders’ equity	$ 1,151,423	$ 1,178,631

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	26,325,468	26,264,245
Common stock, shares outstanding	15,331,923	14,697,650
Treasury stock, shares	11,627,818	10,932,322

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Revenues	$ 90,600	$ 88,277	$ 188,761	$ 184,914
Field costs and expenses:
Cemetery property amortization	1,704	2,175	3,036	3,692
Field depreciation expense	3,253	3,142	6,550	6,278
Regional and unallocated funeral and cemetery costs	5,966	5,770	12,313	11,843
Other expenses	1,270	1,160	2,548	2,523
Total field costs and expenses	62,888	59,350	126,571	120,926
Gross profit	27,712	28,927	62,190	63,988
Corporate costs and expenses:
General, administrative and other	9,180	7,176	17,740	16,299
Net (gain) loss on divestitures, disposals and impairments charges	(1,193)	827	(426)	519
Operating income	19,725	20,924	44,876	47,170
Interest expense	(5,988)	(7,478)	(11,530)	(15,062)
Accretion of discount on convertible subordinated notes	0	0	0	(20)
Loss on extinguishment of debt	0	(23,807)	0	(23,807)
Gain on insurance reimbursements	1,376	0	3,275	0
Other, net	7	2	(17)	(66)
Income (loss) before income taxes	15,120	(10,359)	36,604	8,215
Benefit (expense) for income taxes	(4,234)	3,417	(9,938)	(2,341)
Tax adjustment related to discrete items	13	775	635	892
Total benefit (expense) for income taxes	(4,221)	4,192	(9,303)	(1,449)
Net income (loss)	$ 10,899	$ (6,167)	$ 27,301	$ 6,766
Earnings Per Share, Basic and Diluted [Abstract]
Basic earnings (loss) per common share (in dollars per share)	$ 0.74	$ (0.34)	$ 1.82	$ 0.38
Diluted earnings (loss) per common share (in dollars per share)	0.69	(0.33)	1.70	0.37
Dividends declared per common share (in dollars per Share)	$ 0.1125	$ 0.100	$ 0.225	$ 0.200
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	14,798	17,967	15,020	17,966
Diluted (in Shares)	15,712	18,511	16,033	18,364
Retained Earnings
Corporate costs and expenses:
Net income (loss)	$ 10,899	$ (6,167)	$ 27,301	$ 6,766
Service revenue
Segment Reporting Information [Line Items]
Revenues	42,550	40,119	92,287	87,876
Field costs and expenses:
Cost of Goods and Services Sold	21,389	19,583	43,488	40,550
Property and merchandise revenue
Segment Reporting Information [Line Items]
Revenues	41,276	41,606	82,888	83,502
Field costs and expenses:
Cost of Goods and Services Sold	29,306	27,520	58,636	56,040
Other revenue
Segment Reporting Information [Line Items]
Revenues	$ 6,774	$ 6,552	$ 13,586	$ 13,536

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Statement of Cash Flows [Abstract]
Net income	$ 27,301	$ 6,766
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,895	10,536
Provision for credit losses	1,657	849
Stock-based compensation expense	3,085	2,537
Deferred income tax expense (benefit)	1,711	(4,461)
Amortization of intangibles	634	645
Amortization of debt issuance costs	253	345
Amortization and accretion of debt	243	201
Loss on extinguishment of debt	0	23,807
Net (gain) loss on divestitures, disposals and impairment charges	(426)	519
Gain on insurance reimbursements	(3,275)	0
Other	(6)	181
Changes in operating assets and liabilities that provided (used) cash:
Accounts and preneed receivables	(3,200)	(702)
Inventories, prepaid and other current assets	2,967	(894)
Intangible and other non-current assets	(747)	(592)
Preneed funeral and cemetery trust investments	(11,100)	(18,473)
Accounts payable	(2,712)	(471)
Accrued and other liabilities	(10,242)	1,382
Deferred preneed funeral and cemetery revenue	2,633	1,977
Deferred preneed funeral and cemetery receipts held in trust	11,506	17,289
Net cash provided by operating activities	30,177	41,441
Cash flows from investing activities:
Acquisitions of real estate	(2,601)	(2,935)
Proceeds from divestitures and sale of other assets	3,720	3,622
Proceeds from insurance reimbursements	2,167	120
Capital expenditures	(13,468)	(8,751)
Net cash used in investing activities	(10,182)	(7,944)
Cash flows from financing activities:
Borrowings from the credit facility	97,900	100,868
Payments against the credit facility	(78,100)	(87,568)
Payment to redeem the original senior notes	0	(400,000)
Payment of call premium for the redemption of the original senior notes	0	19,876
Proceeds from the issuance of the senior notes	0	395,500
Payment of debt issuance costs for the credit facility and senior notes	(339)	(1,930)
Conversions and maturity of the convertible notes	0	(3,980)
Payments on acquisition debt and obligations under finance leases	(202)	(452)
Payments on contingent consideration recorded at acquisition date	0	(461)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	1,060	1,495
Taxes paid on restricted stock vestings and exercises of stock options	(286)	(1,323)
Dividends paid on common stock	(3,455)	(3,607)
Purchase of treasury stock	(36,663)	(11,559)
Net cash used in financing activities	(20,085)	(32,893)
Net increase (decrease) in cash and cash equivalents	(90)	604
Cash and cash equivalents at beginning of period	1,148	889
Cash and cash equivalents at end of period	$ 1,058	$ 1,493

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Director	Common stock	Common stock Director	Additional Paid-in Capital	Additional Paid-in Capital Director	Retained Earnings	Treasury Stock
Beginning balance, shares outstanding at Dec. 31, 2020			17,995,000
Beginning Balance at Dec. 31, 2020	$ 240,502,000		$ 260,000		$ 239,989,000		$ 102,303,000	$ (102,050,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	6,766,000						6,766,000
Isuuance of common stock, shares			32,000	10,000
Issuance of common stock	$ 840,000	$ 337,000	$ 1,000		839,000	$ 337,000
Exercise of stock options, shares	281,629		115,000
Exercise of stock options	$ (95,000)		$ 1,000		(96,000)
Issuance of restricted common stock, shares			9,000
Cancellation and retirement of restricted common stock, shares			(10,000)
Cancellation and surrender of restricted common stock	(347,000)				(347,000)
Stock-based compensation expense	2,200,000				2,200,000
Dividends on common stock	(3,607,000)				(3,607,000)
Convertible notes conversions	$ (1,424,000)				(1,424,000)
Treasury stock acquired, shares	(324,700)		(325,000)
Treasury stock acquired	$ (12,301,000)							(12,301,000)
Ending balance, shares outstanding at Jun. 30, 2021			17,826,000
Ending Balance at Jun. 30, 2021	232,871,000		$ 262,000		237,891,000		109,069,000	(114,351,000)
Beginning balance, shares outstanding at Mar. 31, 2021			18,048,000
Beginning Balance at Mar. 31, 2021	251,503,000		$ 261,000		238,056,000		115,236,000	(102,050,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(6,167,000)						(6,167,000)
Isuuance of common stock, shares			14,000	5,000
Issuance of common stock	$ 361,000	160,000			361,000	160,000
Exercise of stock options, shares	180,629		85,000
Exercise of stock options	$ 53,000		$ 1,000		52,000
Cancellation and retirement of restricted common stock, shares			(1,000)
Cancellation and surrender of restricted common stock	0				0
Stock-based compensation expense	1,070,000				1,070,000
Dividends on common stock	$ (1,808,000)				(1,808,000)
Treasury stock acquired, shares	(324,700)		(325,000)
Treasury stock acquired	$ (12,301,000)							(12,301,000)
Ending balance, shares outstanding at Jun. 30, 2021			17,826,000
Ending Balance at Jun. 30, 2021	232,871,000		$ 262,000		237,891,000		109,069,000	(114,351,000)
Beginning balance, shares outstanding at Dec. 31, 2021			15,332,000
Beginning Balance at Dec. 31, 2021	128,015,000		$ 263,000		236,809,000		135,462,000	(244,519,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	27,301,000						27,301,000
Isuuance of common stock, shares			25,000	5,000
Issuance of common stock	$ 1,001,000	246,000			1,001,000	246,000
Exercise of stock options, shares	18,736		9,000
Exercise of stock options	$ (22,000)				(22,000)
Cancellation and retirement of restricted common stock, shares			(5,000)
Cancellation and surrender of restricted common stock	(205,000)				(205,000)
Stock-based compensation expense	2,839,000				2,839,000
Dividends on common stock	$ (3,455,000)				(3,455,000)
Treasury stock acquired, shares	(695,496)		(695,000)
Treasury stock acquired	$ (34,234,000)							(34,234,000)
Other, shares			27,000
Other	(1,358,000)				(1,358,000)
Ending balance, shares outstanding at Jun. 30, 2022			14,698,000
Ending Balance at Jun. 30, 2022	122,844,000		$ 263,000		238,571,000		162,763,000	(278,753,000)
Beginning balance, shares outstanding at Mar. 31, 2022			14,889,000
Beginning Balance at Mar. 31, 2022	120,021,000		$ 263,000		238,423,000		151,864,000	(270,529,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	10,899,000						10,899,000
Isuuance of common stock, shares			12,000	2,000
Issuance of common stock	$ 398,000	$ 99,000			398,000	$ 99,000
Exercise of stock options, shares	0
Cancellation and retirement of restricted common stock, shares			0
Cancellation and surrender of restricted common stock	$ 2,000				2,000
Stock-based compensation expense	1,379,000				1,379,000
Dividends on common stock	$ (1,730,000)				(1,730,000)
Treasury stock acquired, shares	(205,496)		(205,000)
Treasury stock acquired	$ (8,224,000)							(8,224,000)
Ending balance, shares outstanding at Jun. 30, 2022			14,698,000
Ending Balance at Jun. 30, 2022	$ 122,844,000		$ 263,000		$ 238,571,000		$ 162,763,000	$ (278,753,000)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company Carriage Services, Inc. (“Carriage,” the “Company,” “we,” “us,” or “our”) is a leading provider of funeral and cemetery services and merchandise in the United States. Our operations are reported in two business segments: Funeral Home Operations, which currently account for approximately 70% of our revenue and Cemetery Operations, which currently account for approximately 30% of our revenue. At June 30, 2022, we operated 167 funeral homes in 26 states and 31 cemeteries in 11 states. Our funeral home operations are principally service businesses that generate revenue from sales of burial and cremation services and related merchandise, such as caskets and urns. Funeral services include consultation, the removal and preparation of remains, the use of funeral home facilities for visitation and memorial services and transportation services. We provide funeral services and products on both an “atneed” (time of death) and “preneed” (planned prior to death) basis. Our cemetery operations generate revenue primarily through sales of cemetery interment rights (primarily grave sites, lawn crypts, mausoleum spaces and niches), related cemetery merchandise (such as memorial markers, outer burial containers and monuments) and services (interments, inurnments and installation of cemetery merchandise). We provide cemetery services and products on both an atneed and preneed basis. Principles of Consolidation and Interim Condensed Disclosures Our unaudited consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim consolidated financial statements are unaudited but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. Our unaudited consolidated financial statements have been prepared in a manner consistent with the accounting principles described in our Annual Report on Form 10-K for the year ended December 31, 2021 unless otherwise disclosed herein, and should be read in conjunction therewith. Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses. On an ongoing basis, we evaluate our critical estimates and judgments, which include those related to the impairment of goodwill and the fair value measurements used in business combinations. These policies are considered critical because they may result in fluctuations in our reported results from period to period due to the significant judgments, estimates and assumptions about complex and inherently uncertain matters and because the use of different judgments, assumptions or estimates could have a material impact on our financial condition or results of operations. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance because there can be no assurance the margins, operating income and net earnings, as a percentage of revenue, will be consistent from period to period. Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Funeral and Cemetery Receivables Our funeral receivables are recorded in Accounts receivable, net and primarily consist of amounts due for funeral services already performed. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are also recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net. Our cemetery receivables generally consist of preneed sales of cemetery interment rights and related products and services, which are typically financed through interest-bearing installment sales contracts, generally with terms of up to five years, with such interest income reflected as Other revenue . In substantially all cases, we receive an initial down payment at the time the contract is signed. For our funeral and atneed cemetery receivables, we have a collections policy where statements are sent to the customer at 30 days past due. Past due notification letters are sent at 45 days and continue until payment is received or the contract is placed with a third-party collections agency. For our preneed cemetery receivables, we have a collections policy where past due notification letters are sent to the customer beginning at 15 days past due and periodically thereafter until payment is received or the contract is cancelled. Our allowance for credit losses reflects our best estimate of expected credit losses over the term of both our funeral and cemetery receivables. Our policy is to write off receivables when we have determined they will no longer be collectible. Write-offs are applied as a reduction to the allowance for credit losses and any recoveries of previous write-offs are netted against bad debt expense in the period recovered. We determine our allowance for credit losses by using a loss-rate methodology, in which we assess our historical write-off of receivables against our total receivables over several years. From this historical loss-rate approach, we also consider the current and forecasted economic conditions expected to be in place over the life of our receivables. These estimates are impacted by a number of factors, including changes in the economy, demographics and competition in our local communities. We monitor our ongoing credit exposure through an active review of our customers’ receivables balance against contract terms and due dates. Our activities include timely performance of our accounts receivable reconciliations, assessment of our aging of receivables, dispute resolution and payment confirmation. We monitor any change in our historical write-off of receivables utilized in our loss-rate methodology and assess forecasted changes in market conditions within our credit reserve. See Note 5 to the Consolidated Financial Statements herein for additional information related to our funeral and cemetery receivables. Inventory Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis or net realizable value. Inventory is relieved using specific identification in fulfillment of performance obligations on our contracts. Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We recognize the assets acquired, the liabilities assumed and any non-controlling interest in the acquiree at the acquisition date, measured at the fair value as of that date. Acquisition related costs are recognized separately from the acquisition and are expensed as incurred. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date subsequently becomes available during the allocation period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition. We did not acquire any businesses during the six months ended June 30, 2021 and 2022. Divested Operations Prior to divesting a funeral home or cemetery, we first determine whether the sale of the net assets and activities (together referred to as a “set”) qualifies as a business. First, we perform a screen test to determine if the set is not a business. The principle of the screen is that if substantially all of the fair value of the gross assets sold resides in a single asset or group of similar assets, the set is not a business. If the screen is not met, we perform an assessment to determine if the set is a business by evaluating whether the set has both inputs and a substantive process that together significantly contribute to the ability to create outputs. When both inputs and a substantive process are present then the set is determined to be a business and we consider the accounting treatment of goodwill for that set (see discussion of Goodwill below). Goodwill is only allocated to the sale if the set is considered to be a business. See Notes 3 and 4 to the Consolidated Financial Statements herein for additional information related to our divestitures. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31 st each year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. Our intent is to perform a quantitative impairment test at least once every three years and perform a qualitative assessment during the remaining two years. In addition to our annual test, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value of a reporting unit may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant negative industry or economic trends and significant adverse changes in the business climate, which may be indicated by a decline in our market capitalization or decline in operating results. When we divest a portion of a reporting unit that constitutes a business in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), we allocate goodwill associated with that business to be included in the gain or loss on divestiture. The goodwill allocated is based on the relative fair value of the business being divested and the portion of the reporting unit that will be retained. Additionally, after each divestiture, we will test the goodwill remaining in the portion of the reporting unit to be retained for impairment using a qualitative assessment unless we deem a quantitative assessment to be appropriate to ensure the fair value of our reporting units is greater than their carrying value. See Note 3 to the Consolidated Financial Statements included herein for additional information related to our goodwill. Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets, net on our Consolidated Balance Sheet. Our tradenames are considered to have an indefinite life and are not subject to amortization. As such, we test our intangible assets for impairment on an annual basis as of August 31 st each year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of the tradename is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative impairment test. Our intent is to perform a quantitative impairment test at least once every three years and perform a qualitative assessment during the remaining two years. In addition to our intangible assets annual test, we assess the impairment of intangible assets whenever certain events or changes in circumstances indicate that the carrying value of the intangible asset may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results and significant negative industry or economic trends. See Note 9 to the Consolidated Financial Statements included herein for additional information related to our intangible assets. Preneed and Perpetual Care Trust Funds Preneed sales generally require deposits to a trust or purchase of a third-party insurance product. We have established a variety of trusts in connection with funeral home and cemetery operations as required under applicable state laws. Such trusts include (i) preneed funeral trusts; (ii) preneed cemetery merchandise and service trusts; and (iii) cemetery perpetual care trusts. Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. Our trust fund assets are reflected in our financial statements as Preneed cemetery trust investments, Preneed funeral trust investments and Cemetery perpetual care trust investments. We have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus . The fair value of our trust fund assets are accounted for as Collateralized Financing Entities (“CFEs”) in ASC Topic 810. The accounting guidance for CFEs allows companies to elect to measure both the financial assets and financial liabilities using the more observable of the fair value of the financial assets or fair value of the financial liabilities. Pursuant to this guidance, we have determined the fair value of the financial assets of the trusts are more observable and we first measure those financial assets at fair value. Our fair value of the financial liabilities mirror the fair value of the financial assets, in accordance with the ASC. Any changes in fair value are recognized in earnings. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide for the care and maintenance of the cemeteries and mausoleums. Trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. We also have preneed funeral trust fund assets in trusts that are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost, reflected in our financial statements as Receivables from preneed funeral trusts, net. Our preneed funeral and preneed cemetery merchandise and service trusts are reflected in our financial statements net of an allowance for contract cancellations. We determine this allowance based on our five-year historical experience of contract cancellations. On an ongoing basis, we monitor our historical trend and adjust our allowance accordingly. See Notes 6 and 7 to the Consolidated Financial Statements herein for additional information related to preneed and perpetual care trust funds. Fair Value Measurements We measure the securities held by our funeral merchandise and service, cemetery merchandise and service, and cemetery perpetual care trusts at fair value on a recurring basis in accordance with ASC Topic 820. This guidance defines fair value as the price that would be received in the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). The guidance establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value. See Notes 6 and 8 to the Consolidated Financial Statements herein for additional required disclosures related to our fair value measurement of our financial assets and liabilities. Capitalized Commissions on Preneed Contracts We capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period of ten years for our preneed funeral trust contracts and eight years for our preneed cemetery merchandise and services contracts. The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed using the specific identification method in the period in which the sale of the cemetery interment right is recognized as revenue. The selling costs related to preneed funeral insurance contracts continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheet. See Note 9 to the Consolidated Financial Statements herein for additional information related to our capitalized commissions on preneed contracts. Property, Plant and Equipment Property, plant and equipment (including equipment under finance leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under finance leases) is computed based on the straight-line method over the estimated useful lives of the assets. Long-lived assets, such as property, plant and equipment and right-of-use assets (see discussion of Leases below) are reported at the lower of their carrying amount or fair value and are reviewed for impairment whenever events, such as significant negative industry or economic trends or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Property, plant and equipment is comprised of the following (in thousands): December 31, 2021 June 30, 2022 Land $ 82,095 $ 82,628 Buildings and improvements 240,387 244,793 Furniture, equipment and automobiles 73,377 68,406 Property, plant and equipment, at cost 395,859 395,827 Less: accumulated depreciation (126,492) (124,295) Property, plant and equipment, net $ 269,367 $ 271,532 During the six months ended June 30, 2022, we acquired real property for $2.6 million. Additionally, we sold real property for $2.7 million, with a carrying value of $1.4 million, resulting in a gain on the sale of $1.3 million. We also divested two funeral homes that had a carrying value of property, plant and equipment of $0.7 million, which was included in the loss on the sale of divestitures and recorded in Net (gain) loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations, described in Note 4 to the Consolidated Financial Statements included herein. During the six months ended June 30, 2021, we acquired real property for $2.9 million. Additionally, we divested three funeral homes that had a carrying value of property, plant and equipment of $2.4 million, which was included in the gain/loss on the sale of divestitures and recorded in Net (gain) loss on divestitures, disposals and impairment charges. Our growth and maintenance capital expenditures totaled $3.2 million and $5.2 million for the three months ended June 30, 2021 and 2022, respectively and $6.1 million and $9.8 million for the six months ended June 30, 2021 and 2022, respectively, for property, plant and equipment. In addition, we recorded depreciation expense of $3.4 million for both the three months ended June 30, 2021 and 2022 and $6.8 million and $6.7 million, for the six months ended June 30, 2021 and 2022, respectively. Cemetery Property When we acquire a cemetery, we utilize an internal and external approach to determine the fair value of the cemetery property. From an external perspective, we obtain an accredited appraisal to provide reasonable assurance for property existence, property availability (unrestricted) for development, property lines, available spaces to sell, identifiable obstacles or easements and general valuation inclusive of known variables in that market. From an internal perspective, we conduct a detailed analysis of the acquired cemetery property using other cemeteries in our portfolio as a benchmark. This provides the added benefit of relevant data that is not available to third party appraisers. Through this thorough internal process, we are able to identify viable costs of property based on historical experience, particular markets and demographics, reasonable margins, practical retail prices and park infrastructure and condition. Cemetery property was $100.7 million and $101.3 million, net of accumulated amortization of $53.1 million and $56.2 million at December 31, 2021 and June 30, 2022, respectively. When cemetery property is sold, the value of the cemetery property (interment right costs) is expensed as amortization using the specific identification method in the period in which the sale of the interment right is recognized as revenue. Our growth capital expenditures for cemetery property development totaled $1.2 million and $1.4 million for the three months ended June 30, 2021 and 2022, respectively and $2.7 million and $3.7 million, for the six months ended June 30, 2021 and 2022, respectively. We recorded amortization expense for cemetery interment rights of $2.2 million and $1.7 million for the three months ended June 30, 2021 and 2022, respectively and $3.7 million and $3.0 million, for the six months ended June 30, 2021 and 2022, respectively. Leases We have operating and finance leases. We lease certain office facilities, certain funeral homes and equipment under operating leases with original terms ranging from one ten We determine if an arrangement is a lease at inception based on the facts and circumstances of the agreement. A right-of-use (“ROU”) asset represents our right to use the underlying asset for the lease term and the lease liability represents our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized on our Consolidated Balance Sheet at the lease commencement date based on the present value of lease payments over the lease term. As our leases do not provide an implicit interest rate, we use our incremental borrowing rate based on the information available at the commencement date to determine the present value of lease payments. The lease terms used to calculate the ROU asset and related lease liability include options to extend the lease when it is reasonably certain that we will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, while the expense for finance leases is recognized as depreciation expense and interest expense using the effective interest method of recognition. Variable lease payment amounts that cannot be determined at the commencement of the lease such as increases in lease payments based on changes in index rates or usage, are not included in the ROU assets or liabilities. These are expensed as incurred and recorded as variable lease expense. We have real estate lease agreements which require payments for lease and non-lease components and we account for these as a single lease component. Leases with an initial term of 12 months or less, that do not include an option to renew the underlying asset, are not recorded on our Consolidated Balance Sheet and expense is recognized on a straight-line basis over the lease term. Operating lease ROU assets are included in Operating lease right-of-use assets and operating lease liabilities are included in Current portion of operating lease obligation s and Obligations under operating leases, net of current portion on our Consolidated Balance Sheet. Finance lease ROU assets are included in Property, plant and equipment, net and finance lease liabilities are included in Current portion of finance lease obligations and O bligations under finance leases, net of current portion on our Consolidated Balance Sheet. See Notes 12 to the Consolidated Financial Statements included herein for additional information related to our leases. Equity Plans and Stock-Based Compensation We have equity-based employee and director compensation plans under which we have granted stock awards, stock options and performance awards. We also have an employee stock purchase plan (the “ESPP”). We recognize compensation expense in an amount equal to the fair value of the stock-based awards expected to vest or to be purchased over the requisite service period. We recognize the effect of forfeitures in compensation cost when they occur and any previously recognized compensation cost for an award is reversed in the period that the award is forfeited. Fair value is determined on the date of the grant. The fair value of restricted stock is determined using the stock price on the grant date. The fair value of options or awards containing options is determined using the Black-Scholes valuation model or the Monte-Carlo simulation pricing model. The fair value of the performance awards related to market performance conditions is determined using the Monte-Carlo simulation pricing model. The fair value of the ESPP is determined based on the discount element offered to employees and the embedded option element, which is determined using an option calculation model. We recognize all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) as income tax benefit or expense in the income statement. We treat the tax effects of exercised or vested awards as discrete items in the reporting period in which they occur. The excess tax benefit and tax deficiencies are recorded within Tax adjustment related to discrete items on our Consolidated Statements of Operations and the excess tax benefits or deficiencies related to share-based payments are included in operating cash flows on the Consolidated Statements of Cash Flows. See Note 14 to the Consolidated Financial Statements included herein for additional information related to our equity plans and stock-based compensation. Revenue Recognition Funeral and Cemetery Operations Revenue is recognized when control of the merchandise or services is transferred to the customer. Our performance obligations include the delivery of funeral and cemetery merchandise and services and cemetery property interment rights. Control transfers when merchandise is delivered or services are performed. For cemetery property interment rights, control transfers to the customer when the property is developed and the interment right has been sold and can no longer be marketed or sold to another customer. On our atneed contracts, we generally deliver the merchandise and perform the services at the time of need. Memorial services frequently include performance obligations to direct the service, provide facilities and motor vehicles, catering, flowers, and stationary products. All other performance obligations on these contracts, including arrangement, removal, preparation, embalming, cremation, interment, and delivery of urns and caskets and related memorialization merchandise are fulfilled at the time of need. Personalized marker merchandise and marker installation services sold on atneed contracts are recognized when control is transferred to the customer, generally when the marker is delivered and installed in the cemetery. Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate the transaction price to each performance obligation based on its relative standalone selling price, which is based on prices charged to customers per our general price list. Package discounts are reflected net in Revenue . We recognize revenue when the merchandise is transferred or the service is performed, in satisfaction of the corresponding performance obligation. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Ancillary funeral service revenue, which is recorded in Other revenue, represents revenue from our flower shop, pet cremation and online cremation businesses . The earnings from our preneed trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded in Other revenue . As of June 30, 2022, CSV RIA provided investment management and advisory services to approximately 80% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided. Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $8.0 million and $8.2 million and at December 31, 2021 and June 30, 2022, respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of ten years for preneed funeral contracts. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed cemetery receivables, net on our Consolidated Balance Sheet. Balances due on undelivered preneed cemetery contracts have been reclassified to reduce Deferred preneed cemetery revenue on our Consolidated Balance Sheet. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled were $10.4 million and $10.1 million at December 31, 2021 and June 30, 2022, respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of eight years for preneed cemetery contracts. See Note 16 to the Consolidated Financial Statements herein for additional information related to revenue. Income Taxes We and our subsidiaries file a consolidated U. S. federal income tax return, separate income tax returns in 15 states in which we operate and combined or unitary income tax returns in 14 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We classify our deferred tax liabilities and assets as non-current on our Consolidated Balance Sheet. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized. We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured, and derecognized in the financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheet. On June 30, 2020, we filed carryback refund claims for the 2018 and 2019 tax years. The majority of the net operating losses generated in 2018 are the result of filing non-automatic accounting method changes relating to the recognition of revenue from our cemetery property and merchandise and services sales. On October 11, 2021, we received an adverse ruling from the Internal Revenue Serv

Recently Issued Accounting Stan

Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2022
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Standards	RECENTLY ISSUED ACCOUNTING STANDARDS Accounting Pronouncements Not Yet Adopted Reference Rate Reform In March 2020, the FASB issued ASU, Reference Rate Reform (“Topic 848”) to provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference London InterBank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. Contract modifications are required to be evaluated in determining whether the modifications result in the establishment of new contracts or the continuation of existing contracts. We adopted this amendment in March 2020. On May 27 2022, we amended our Credit Facility (defined in Note 10) to establish the Bloomberg Short-Term Bank Yield Index Rate (“BSBY”) as a benchmark rate and removed LIBOR from our Credit Facility, among other things. We did not apply the optional expedients provided by the guidance in this ASU. See Note 10 to the Consolidated Financial Statements herein for additional information related to the amended Credit Facility. Business Combinations - Accounting for Contract Assets and Contract Liabilities from Contracts with Customers In October 2021, the FASB issued ASU, Business Combinations (“Topic 805”) to improve the accounting for acquired revenue contracts with customers in a business combination. The amendments in this update provide specific guidance on how to recognize and measure acquired contract assets and contract liabilities from revenue contracts in a business combination. These amendments require that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606 – Revenue from Contracts with Customers (“Topic 606”). At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. These amendments are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years and should be applied prospectively to business combinations occurring on or after the effective date of the amendments. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2023. We are still evaluating the impact of adoption on our consolidated financial statements. Credit Losses - Vintage Disclosures In March 2022, the FASB issued ASU, Financial Instruments - Credit Losses

Goodwill (Notes)

Goodwill (Notes)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet (in thousands): December 31, 2021 June 30, 2022 Goodwill at the beginning of the period $ 392,978 $ 391,972 Decrease in goodwill related to divestitures (1,006) (901) Goodwill at the end of the period $ 391,972 $ 391,071 During the six months ended June 30, 2022, we allocated $0.9 million of goodwill to the sale of two funeral homes for

Divested Operations

Divested Operations	6 Months Ended
	Jun. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Divested Operations	DIVESTED OPERATIONS During the three and six months ended June 30, 2022, we merged one funeral home with another business we own in an existing market and sold two funeral homes for an aggregate of $0.9 million, respectively. During the three and six months ended June 30, 2021, we sold one funeral home for $0.7 million and three funeral homes for $3.5 million, respectively. The operating results of these divested funeral homes are reflected on our Consolidated Statements of Operations as shown in the table below (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Revenue $ 29 $ 63 $ 349 $ 296 Operating income (loss) (37) (4) (12) 25 Gain (loss) on divestitures (1) (205) — 103 (703) Income tax benefit (expense) 80 1 (26) 184 Net income (loss) from divested operations, after tax $ (162) $ (3) $ 65 $ (494) (1) Gain (loss) on divestitures is recorded in Net (gain) loss on divestitures, disposals and impairments charges on our Consolidated Statements of Operations.

Trust Investments

Trust Investments	6 Months Ended
	Jun. 30, 2022
Preneed Trust Investments [Abstract]
Trust Investments	TRUST INVESTMENTS Preneed trust investments represent trust fund assets that we are generally permitted to withdraw as the services and merchandise are provided to customers. Preneed funeral and cemetery contracts are secured by payments from customers, less amounts not required by law to be deposited into trust. These earnings are recognized in Other revenue on our Consolidated Statements of Operations, when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA are included as revenue in the period in which they are earned. Our investments are diversified across multiple industry segments using a balanced allocation strategy to minimize long-term risk. We do not intend to sell and it is likely that we will not be required to sell the securities prior to their anticipated recovery. Cemetery perpetual care trust investments represent a portion of the proceeds from the sale of cemetery property interment rights that we are required by various state laws to deposit into perpetual care trust funds. The income earned from these perpetual care trusts offsets maintenance expenses for cemetery property and memorials. This trust fund income is recognized in Other revenue. Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, U.S. treasury debt, common stock and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or inputs other than quoted prices that can corroborate observable market data. These investments are fixed income securities, including U.S. agency obligations, foreign debt, corporate debt, preferred stocks, certificates of deposit and fixed income mutual funds and other investments, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. See Note 8 to the Consolidated Financial Statements included herein for further information of the fair value measurement. Changes in the fair value of our trust fund assets ( Preneed funeral, cemetery and perpetual care trust investments ) are offset by changes in the fair value of our trust fund liabilities ( Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus ) and reflected in Other, net . There is no impact on earnings until such time the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations and the gain or loss is allocated to the contract. We rely on our trust investments to provide funding for the various contractual obligations that arise upon maturity of the underlying preneed contracts. Because of the long-term relationship between the establishment of trust investments and the required performance of the underlying contractual obligations, the impact of current market conditions that may exist at any given time is not necessarily indicative of our ability to generate profit on our future performance obligations. Preneed Cemetery Trust Investments The components of Preneed cemetery trust investments on our Consolidated Balance Sheet are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed cemetery trust investments, at market value $ 103,808 $ 94,435 Less: allowance for contract cancellation (2,905) (3,083) Preneed cemetery trust investments $ 100,903 $ 91,352 The cost and market values associated with preneed cemetery trust investments at June 30, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 11,852 $ — $ — $ 11,852 Fixed income securities: U.S. agency obligations 2 803 — (46) 757 Foreign debt 2 10,914 752 (791) 10,875 Corporate debt 2 13,837 214 (2,869) 11,182 Preferred stock 2 12,647 224 (1,324) 11,547 Certificates of deposit 2 79 — (5) 74 Common stock 1 40,998 3,160 (5,560) 38,598 Mutual funds: Equity 1 29 — (3) 26 Fixed income 2 11,612 23 (2,875) 8,760 Trust securities $ 102,771 $ 4,373 $ (13,473) $ 93,671 Accrued investment income $ 764 $ 764 Preneed cemetery trust investments $ 94,435 Market value as a percentage of cost 91.1% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 1,372 Due in one to five years 7,092 Due in five to ten years 6,137 Thereafter 19,834 Total fixed income securities $ 34,435 The cost and market values associated with preneed cemetery trust investments at December 31, 2021 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 3,088 $ — $ — $ 3,088 Fixed income securities: Foreign debt 2 15,846 2,025 (953) 16,918 Corporate debt 2 12,965 1,374 (49) 14,290 Preferred stock 2 12,455 1,111 (344) 13,222 Common stock 1 40,992 6,906 (4,079) 43,819 Mutual funds: Equity 1 28 8 — 36 Fixed income 2 11,443 615 (567) 11,491 Trust Securities $ 96,817 $ 12,039 $ (5,992) $ 102,864 Accrued investment income $ 944 $ 944 Preneed cemetery trust investments $ 103,808 Market value as a percentage of cost 106.2% The following table summarized our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at June 30, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2022 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. agency obligations $ 757 $ (46) $ — $ — $ 757 $ (46) Foreign debt 6,018 (323) 616 (468) 6,634 (791) Corporate debt 8,298 (2,869) — — 8,298 (2,869) Preferred stock 6,574 (868) 3,430 (456) 10,004 (1,324) Certificates of deposit 74 (5) — — 74 (5) Total fixed income securities with an unrealized loss $ 21,721 $ (4,111) $ 4,046 $ (924) $ 25,767 $ (5,035) The following table summarized our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 2021 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 4,228 $ (517) $ 629 $ (436) $ 4,857 $ (953) Corporate debt 1,037 (49) — — 1,037 (49) Preferred stock 1,301 (63) 2,913 (281) 4,214 (344) Total fixed income securities with an unrealized loss $ 6,566 $ (629) $ 3,542 $ (717) $ 10,108 $ (1,346) Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Investment income $ 662 $ 571 $ 1,129 $ 1,062 Realized gains 10,016 6,870 14,108 8,893 Realized losses (3,831) (2,320) (6,349) (2,383) Unrealized gains (losses), net (849) (15,977) 8,859 (9,100) Expenses and taxes (435) (507) (762) (871) Net change in deferred preneed cemetery receipts held in trust (5,563) 11,363 (16,985) 2,399 $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Purchases $ (18,797) $ (309) $ (27,208) $ (1,624) Sales 19,352 461 27,401 661 Preneed Funeral Trust Investments Preneed funeral trust investments represent trust fund assets that we are permitted to withdraw as services and merchandise are provided to customers. Preneed funeral contracts are secured by payments from customers, less retained amounts not required to be deposited into trust. The components of Preneed funeral trust investments on our Consolidated Balance Sheet are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed funeral trust investments, at market value $ 116,973 $ 106,232 Less: allowance for contract cancellation (3,315) (3,389) Preneed funeral trust investments $ 113,658 $ 102,843 The cost and market values associated with preneed funeral trust investments at June 30, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 31,673 $ — $ — $ 31,673 Fixed income securities: U.S treasury debt 1 551 — (31) 520 Foreign debt 2 9,728 681 (684) 9,725 Corporate debt 2 11,713 185 (2,394) 9,504 Preferred stock 2 10,881 203 (1,181) 9,903 Common stock 1 35,408 2,851 (4,665) 33,594 Mutual funds: Equity 1 26 0 (2) 24 Fixed income 2 9,312 20 (2,383) 6,949 Other investments 2 3,677 — — 3,677 Trust securities $ 112,969 $ 3,940 $ (11,340) $ 105,569 Accrued investment income $ 663 $ 663 Preneed funeral trust investments $ 106,232 Market value as a percentage of cost 93.4% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 1,241 Due in one to five years 5,844 Due in five to ten years 5,297 Thereafter 17,270 Total fixed income securities $ 29,652 The cost and market values associated with preneed funeral trust investments at December 31, 2021 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 23,438 $ — $ — $ 23,438 Fixed income securities: Foreign debt 2 14,936 1,874 (887) 15,923 Corporate debt 2 11,231 1,223 (46) 12,408 Preferred stock 2 11,001 986 (319) 11,668 Common stock 1 36,694 6,417 (3,574) 39,537 Mutual funds: Equity 1 26 7 — 33 Fixed income 2 9,396 454 (470) 9,380 Other investments 2 3,754 — — 3,754 Trust securities $ 110,476 $ 10,961 $ (5,296) $ 116,141 Accrued investment income $ 832 $ 832 Preneed funeral trust investments $ 116,973 Market value as a percentage of cost 105.1% The following table summarized our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at June 30, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2022 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 520 $ (31) $ — $ — $ 520 $ (31) Foreign debt 5,365 (289) 522 (395) 5,887 (684) Corporate debt 6,951 (2,394) — — 6,951 (2,394) Preferred stock 5,683 (762) 3,009 (419) 8,692 (1,181) Total fixed income securities with an unrealized loss $ 18,519 $ (3,476) $ 3,531 $ (814) $ 22,050 $ (4,290) The following table summarized our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 2021 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 4,251 $ (509) $ 548 $ (378) $ 4,799 $ (887) Corporate debt 965 (46) — — 965 (46) Preferred stock 1,211 (58) 2,710 (261) 3,921 (319) Total fixed income securities with an unrealized loss $ 6,427 $ (613) $ 3,258 $ (639) $ 9,685 $ (1,252) Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Investment income $ 535 $ 481 $ 904 $ 847 Realized gains 9,388 6,147 13,259 7,890 Realized losses (3,528) (2,088) (5,896) (2,146) Unrealized gains (losses), net (1,113) (13,927) 8,206 (7,400) Expenses and taxes (436) (322) (632) (537) Net change in deferred preneed funeral receipts held in trust (4,846) 9,709 (15,841) 1,346 $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Purchases $ (17,863) $ — $ (25,491) $ (590) Sales 17,765 30 25,289 530 Cemetery Perpetual Care Trust Investments Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): December 31, 2021 June 30, 2022 Cemetery perpetual care trust investments, at market value $ 72,400 $ 63,703 Obligations due from trust (1,244) (699) Care trusts’ corpus $ 71,156 $ 63,004 The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at June 30, 2022 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 7,600 $ — $ — $ 7,600 Fixed income securities: Foreign debt 2 7,637 480 (566) 7,551 Corporate debt 2 9,449 209 (1,974) 7,684 Preferred stock 2 9,630 143 (951) 8,822 Common stock 1 26,615 2,210 (3,771) 25,054 Mutual funds: Equity 1 18 — (2) 16 Fixed Income 2 8,312 28 (1,922) 6,418 Trust securities $ 69,261 $ 3,070 $ (9,186) $ 63,145 Accrued investment income $ 558 $ 558 Cemetery perpetual care investments $ 63,703 Market value as a percentage of cost 91.2% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 875 Due in one to five years 4,217 Due in five to ten years 4,177 Thereafter 14,788 Total fixed income securities $ 24,057 The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at December 31, 2021 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 1,447 $ — $ — $ 1,447 Fixed income securities: Foreign debt 2 10,949 1,401 (647) 11,703 Corporate debt 2 9,139 1,065 (32) 10,172 Preferred stock 2 9,742 803 (226) 10,319 Common stock 1 27,853 4,990 (3,008) 29,835 Mutual funds: Equity 1 19 5 — 24 Fixed income 2 8,141 530 (460) 8,211 Trust securities $ 67,290 $ 8,794 $ (4,373) $ 71,711 Accrued investment income $ 689 $ 689 Cemetery perpetual care investments $ 72,400 Market value as a percentage of cost 106.6% The following table summarized our fixed income securities (excluding mutual funds) within our cemetery perpetual care trust investment in an unrealized loss position at June 30, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2022 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 4,401 $ (225) $ 446 $ (341) $ 4,847 $ (566) Corporate debt 5,511 (1,974) — — 5,511 (1,974) Preferred stock 5,137 (634) 2,831 (317) 7,968 (951) Total fixed income securities with an unrealized loss $ 15,049 $ (2,833) $ 3,277 $ (658) $ 18,326 $ (3,491) The following table summarized our fixed income securities (excluding mutual funds) within our perpetual care trust investment in an unrealized loss position at December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 2021 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 2,649 $ (321) $ 468 $ (326) $ 3,117 $ (647) Corporate debt 846 (32) — — 846 (32) Preferred stock 856 (41) 1,917 (185) 2,773 (226) Total fixed income securities with an unrealized loss $ 4,351 $ (394) $ 2,385 $ (511) $ 6,736 $ (905) Cemetery perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Realized gains $ 1,258 $ 994 $ 1,949 $ 1,244 Realized losses (496) (281) (916) (289) Unrealized gains (losses), net (882) (10,844) 6,817 (6,116) Net change in Care trusts’ corpus 120 10,131 (7,850) 5,161 Total $ — $ — $ — $ — Cemetery perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Investment income $ 2,710 $ 2,776 $ 5,223 $ 5,538 Realized losses, net (141) (258) (279) (604) Total $ 2,569 $ 2,518 $ 4,944 $ 4,934 Purchases and sales of investments in the cemetery perpetual care trusts are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Purchases $ (12,919) $ (280) $ (19,056) $ (411) Sales 13,307 441 19,263 441

Receivables

Receivables	6 Months Ended
	Jun. 30, 2022
Preneed Cemetery Receivables [Abstract]
Receivables	RECEIVABLES Accounts Receivable Accounts receivable is comprised of the following (in thousands): June 30, 2022 Funeral Cemetery Corporate Total Trade and financed receivables $ 8,719 $ 14,650 $ — $ 23,369 Other receivables 402 1,160 331 1,893 Allowance for credit losses (328) (626) — (954) Accounts receivable, net $ 8,793 $ 15,184 $ 331 $ 24,308 December 31, 2021 Funeral Cemetery Corporate Total Trade and financed receivables $ 10,728 $ 13,629 $ — $ 24,357 Other receivables 329 1,433 185 1,947 Allowance for credit losses (365) (625) — (990) Accounts receivable, net $ 10,692 $ 14,437 $ 185 $ 25,314 Other receivables include supplier rebates, commissions due from third party insurance companies and perpetual care income receivables. We do not provide an allowance for credit losses for these receivables as we have historically not had any collectability issues nor do we expect any in the foreseeable future. The following table summarizes the activity in our allowance for credit losses by portfolio segment (in thousands): January 1, 2022 Provision for Credit Losses Write Offs Recoveries June 30, 2022 Trade and financed receivables: Funeral $ (365) $ (869) $ 1,518 $ (612) $ (328) Cemetery (625) (300) 299 — (626) Total allowance for credit losses on Trade and financed receivables $ (990) $ (1,169) $ 1,817 $ (612) $ (954) Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands): December 31, 2021 June 30, 2022 Interment rights $ 40,863 $ 43,387 Merchandise and services 7,348 8,131 Unearned finance charges 4,644 4,769 Preneed cemetery receivables $ 52,855 $ 56,287 The components of our preneed cemetery receivables are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed cemetery receivables $ 52,855 $ 56,287 Less: unearned finance charges (4,644) (4,769) Preneed cemetery receivables, at amortized cost $ 48,211 $ 51,518 Less: allowance for credit losses (1,704) (1,732) Less: balances due on undelivered cemetery preneed contracts (10,353) (10,063) Less: amounts in accounts receivable (13,004) (14,024) Preneed cemetery receivables, net $ 23,150 $ 25,699 The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands): January 1, 2022 Provision for Credit Losses Write Offs June 30, 2022 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,079) $ (488) $ 461 $ (1,106) The amortized cost basis of our preneed cemetery receivables by year of origination at June 30, 2022 is as follows (in thousands): 2022 2021 2020 2019 2018 Prior Total Total preneed cemetery receivables, at amortized cost $ 16,696 $ 17,141 $ 8,749 $ 5,053 $ 2,117 $ 1,762 $ 51,518 The aging of past due preneed cemetery receivables at June 30, 2022 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 608 $ 393 $ 201 $ 1,901 $ 3,103 $ 38,352 $ 41,455 Deferred revenue 191 144 60 469 864 13,968 14,832 Total contracts $ 799 $ 537 $ 261 $ 2,370 $ 3,967 $ 52,320 $ 56,287

Receivables from Preneed Funera

Receivables from Preneed Funeral Trusts	6 Months Ended
	Jun. 30, 2022
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Funeral Trusts	RECEIVABLES FROM PRENEED FUNERAL TRUSTS Our receivables from preneed funeral trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost. Receivables from preneed funeral trusts are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed funeral trust funds, at cost $ 19,597 $ 20,298 Less: allowance for contract cancellation (588) (609) Receivables from preneed funeral trusts, net $ 19,009 $ 19,689 The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at December 31, 2021 and June 30, 2022. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed funeral trust funds at June 30, 2022 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 5,927 $ 5,927 Fixed income investments 11,706 11,706 Mutual funds and common stocks 2,661 2,436 Annuities 4 4 Total $ 20,298 $ 20,073 The composition of the preneed funeral trust funds at December 31, 2021 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 5,595 $ 5,595 Fixed income investments 11,386 11,386 Mutual funds and common stocks 2,611 2,682 Annuities 5 5 Total $ 19,597 $ 19,668

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS Fair value is defined as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date applicable for items that are recognized or disclosed at fair value in the financial statements on a recurring basis. We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. We evaluated our financial assets and liabilities for those that met the criteria of the disclosure requirements and fair value framework. The carrying values of cash and cash equivalents, accounts receivable and accounts payable approximate the fair values of those instruments due to the short-term nature of the instruments. The fair values of our receivables on preneed cemetery contracts are impracticable to estimate because of the lack of a trading market and the diverse number of individual contracts with varying terms. Our acquisition debt and Credit Facility (as defined in Note 10) and Senior Notes (as defined in Note 11) are classified within Level 2 of the Fair Value Measurements hierarchy. At June 30, 2022, the carrying value and fair value of our Credit Facility was $175.2 million. We believe that our Credit Facility bears interest at a rate that approximates prevailing market rates for instruments with similar characteristics and therefore, the carrying value of our Credit Facility approximates fair value. At June 30, 2022, the carrying value of our acquisition debt was $4.5 million, which approximated its fair value. We estimate the fair value of our acquisition debt utilizing an income approach, which uses a present value calculation to discount payments based on current market rates as of the reporting date. At June 30, 2022, the fair value of our Senior Notes was $327.7 million based on the last traded or broker quoted price. At December 31, 2021 and June 30, 2022, we did not have any assets that had fair values determined by Level 3 inputs and no liabilities measured at fair value.

Intangible and Other Non-Curren

Intangible and Other Non-Current Assets	6 Months Ended
	Jun. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Intangible and Other Non-Current Assets	INTANGIBLE AND OTHER NON-CURRENT ASSETS Intangible and other non-current assets are as follows (in thousands): December 31, 2021 June 30, 2022 Tradenames $ 23,565 $ 23,565 Prepaid agreements not-to-compete, net of accumulated amortization of $3,316 and $3,232, respectively 2,247 2,019 Capitalized commissions on preneed contracts, net of accumulated amortization of $2,278 and $2,622, respectively 3,560 3,809 Other 6 260 Intangible and other non-current assets, net $ 29,378 $ 29,653 Tradenames Our tradenames have indefinite lives and therefore are not amortized. Prepaid Agreements Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one Capitalized Commissions We capitalize our selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. These costs are amortized on a straight-line basis over the average maturity period for our preneed cemetery merchandise and services contracts and preneed funeral trust contracts, of eight The aggregate amortization expense for our non-compete agreements and capitalized commissions as of June 30, 2022 is as follows (in thousands): Prepaid Agreements Capitalized Commissions Years ending December 31, Remainder of 2022 $ 270 $ 644 2023 496 673 2024 381 612 2025 372 547 2026 257 481 Thereafter 243 852 Total amortization expense $ 2,019 $ 3,809

Credit Facility and Acquisition

Credit Facility and Acquisition Debt	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Credit Facility and Acquisition Debt	CREDIT FACILITY AND ACQUISITION DEBT On May 27 2022, we entered into a second amendment and commitment increase (the “Credit Facility Amendment”) to the first amended and restated credit agreement dated May 13, 2021 (as amended, the “Credit Facility”) with the financial institutions party thereto, as lenders, and Bank of America, N.A., as administrative agent. The Credit Facility Amendment provided, among other things, for (i) an increase to the Revolving Credit Commitments (as defined in the Credit Facility) under the Credit Facility from $200.0 million to $250.0 million in the aggregate; (ii) modifications to the definitions of “Applicable Rate” and “Applicable Fee Rate” to change the applicable rates and pricing levels set forth in each pricing grid; (iii) the establishment of the BSBY as a benchmark rate and the removal of LIBOR from the Credit Facility; (iv) an increase in the maximum Total Leverage Ratio (as defined in the Credit Facility) to 5.25 to 1.00; and (v) modifications to the restricted payments covenant to allow the Company to make additional stock repurchases, subject to the satisfaction of certain conditions therein. We incurred $0.3 million in transactions costs related to this amendment, which were capitalized and will be amortized over the remaining term of the related debt using the straight-line method. At June 30, 2022, our senior secured revolving Credit Facility was comprised of: (i) a $250.0 million revolving credit facility, including a $15.0 million subfacility for letters of credit and a $10.0 million swingline, and (ii) an accordion or incremental option allowing for future increases in the facility size by an additional amount of up to $75.0 million in the form of increased revolving commitments or incremental term loans. The final maturity of the Credit Facility will occur on May 13, 2026. Our obligations under the Credit Facility are unconditionally guaranteed on a joint and several basis by the same subsidiaries which guarantee the Senior Notes (as defined in Note 11) and certain of our subsequently acquired or organized domestic subsidiaries (collectively, the “Subsidiary Guarantors”). The Credit Facility allows for future increases in the facility size in the form of increased revolving commitments or new incremental term loans by an additional amount of up to $75.0 million in the aggregate. The Credit Facility is secured by a first-priority perfected security interest in and lien on substantially all of the Company’s personal property assets and those of the Subsidiary Guarantors. In addition, the Credit Facility includes provisions which require the Company and the Subsidiary Guarantors, upon the occurrence of an event of default or in the event the Company’s actual Total Leverage Ratio is not at least 0.25 less than the required Total Leverage Ratio covenant level under the Credit Facility, to grant additional liens on real property assets accounting for no less than 50% of the Company’s and the Subsidiary Guarantors’ funeral operations if requested by the administrative agent. The Credit Facility contains customary affirmative covenants, including, but not limited to, covenants with respect to the use of proceeds, payment of taxes and other obligations, continuation of the Company’s business and the maintenance of existing rights and privileges, the maintenance of property and insurance, amongst others. In addition, the Credit Facility also contains customary negative covenants, including, but not limited to, covenants that restrict (subject to certain exceptions) the ability of the Company and the Subsidiary Guarantors to incur indebtedness, grant liens, make investments, engage in mergers and acquisitions, and pay dividends and other restricted payments, and certain financial maintenance covenants. At June 30, 2022, we were subject to the following financial covenants under our Credit Facility: (A) a Total Leverage Ratio not to exceed 5.25 to 1.00 and (B) a Fixed Charge Coverage Ratio (as defined in the Credit Facility) of not less than 1.20 to 1.00 as of the end of any period of four consecutive fiscal quarters. These financial maintenance covenants are calculated for the Company and its subsidiaries on a consolidated basis. We were in compliance with all of the covenants contained in our Credit Facility as of June 30, 2022. Our Credit Facility and Acquisition debt consisted of the following (in thousands): December 31, 2021 June 30, 2022 Credit Facility $ 155,400 $ 175,200 Debt issuance costs, net of accumulated amortization of $1,324 and $1,508, respectively (1,543) (1,699) Total Credit Facility $ 153,857 $ 173,501 Acquisition debt $ 4,500 $ 4,474 Less: current portion (521) (583) Total acquisition debt, net of current portion $ 3,979 $ 3,891 At June 30, 2022, we had outstanding borrowings under the Credit Facility of $175.2 million. We also had one letter of credit for $2.3 million under the Credit Facility. The letter of credit will expire on November 25, 2022 and is expected to automatically renew annually and secures our obligations under our various self-insured policies. At June 30, 2022, we had $72.5 million of availability under the Credit Facility. As of the effective date of the Credit Facility Amendment, outstanding borrowings under our Credit Facility bear interest at a prime rate or a BSBY rate, plus an applicable margin based our leverage ratio. At June 30, 2022, the prime rate margin was equivalent to 1.125% and the BSBY rate margin was 2.125%. The weighted average interest rate on our Credit Facility was 2.5% and 2.9% for the three months ended June 30, 2021 and 2022, respectively and 2.8% and 2.5% for the six months ended June 30, 2021 and 2022, respectively. The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Credit Facility interest expense $ 372 $ 1,314 $ 817 $ 2,161 Credit Facility amortization of debt issuance costs 99 96 217 184 Acquisition debt consists of deferred purchase price and promissory notes payable to sellers. A majority of the deferred purchase price and notes bear no interest and are discounted at imputed interest rates ranging from 7.3% to 10.0%. Original maturities range from nine The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Acquisition debt imputed interest expense $ 93 $ 79 $ 190 $ 159

Senior Notes (Notes)

Senior Notes (Notes)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Senior Notes	SENIOR NOTES The carrying value of our 4.25% senior notes due 2029 (the “Senior Notes”) is reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2021 June 30, 2022 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $301 and $544, respectively (4,199) (3,955) Debt issuance costs, net of accumulated amortization of $86 and $155, respectively (1,191) (1,122) Carrying value of the Senior Notes $ 394,610 $ 394,923 At June 30, 2022, the fair value of the Senior Notes, which are Level 2 measurements, was $327.7 million. The Senior Notes were issued under an indenture, dated as of May 13, 2021 (the “Indenture”), among the Company, the Subsidiary Guarantors and Wilmington Trust, National Association, as trustee. The Senior Notes are unsecured, senior obligations and are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally by each of the Subsidiary Guarantors. The Senior Notes mature on May 15, 2029, unless earlier redeemed or purchased and bear interest at 4.25% per year, which is payable semi-annually in arrears on May 15 and November 15 of each year, beginning on November 15, 2021. We may redeem the Senior Notes, in whole or in part, at the redemption price of 102.13% on or after May 15, 2024, 101.06% on or after May 15, 2025 and 100% on or after May 15, 2026, plus accrued and unpaid interest, if any, to, but excluding, the redemption date. At any time before May 15, 2024, we may also redeem all or part of the Senior Notes at the redemption prices described in the Indenture, plus accrued and unpaid interest, if any, to (but excluding) the date of redemption. In addition, before May 15, 2024, we may redeem up to 40% of the aggregate principal amount of the Senior Notes outstanding using an amount of cash equal to the net proceeds of certain equity offerings, at a price of 104.25% of the principal amount of the Senior Notes, plus accrued and unpaid interest, if any, to (but excluding) the date of redemption; provided that (1) at least 50% of the aggregate principal amount of the Senior Notes (including any additional Senior Notes) outstanding under the Indenture remain outstanding immediately after the occurrence of such redemption (unless all Senior Notes are redeemed concurrently), and (2) each such redemption must occur within 180 days of the date of the consummation of any such equity offering. If a “change of control” occurs, holders of the Senior Notes will have the option to require us to purchase for cash all or a portion of their Senior Notes at a price equal to 101% of the principal amount of the Senior Notes, plus accrued and unpaid interest. In addition, if we make certain asset sales and do not reinvest the proceeds thereof or use such proceeds to repay certain debt, we will be required to use the proceeds of such asset sales to make an offer to purchase the Senior Notes at a price equal to 100% of the principal amount of the Senior Notes, plus accrued and unpaid interest. The Indenture contains restrictive covenants limiting our ability and our Restricted Subsidiaries (as defined in the Indenture) to, among other things, incur additional indebtedness or issue certain preferred shares, create liens on certain assets to secure debt, pay dividends or make other equity distributions, purchase or redeem capital stock, make certain investments, sell assets, agree to certain restrictions on the ability of Restricted Subsidiaries to make payments to us, consolidate, merge, sell or otherwise dispose of all or substantially all assets, or engage in transactions with affiliates. The Indenture also contains customary events of default. The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Senior Notes interest expense $ 6,642 $ 4,230 $ 13,267 $ 8,480 Senior Notes amortization of debt discount 128 122 266 243 Senior Notes amortization of debt premium 27 — 85 — Senior Notes amortization of debt issuance costs 53 35 127 69 The debt discount and the debt issuance costs are being amortized using the effective interest method over the remaining term of approximately 83 months of the Senior Notes. For both the three and six months ended June 30, 2022, the effective interest rate on the unamortized debt discount and the unamortized debt issuance costs for the Senior Notes was 4.42% and 4.30%, respectively. For the three and six months ended June 30, 2021, the effective interest rate on the unamortized debt discount and unamortized debt issuance costs for our $400 million in aggregate principal amount of 6.625% senior notes due 2026 (the “Original Senior Notes”) was 6.87% and 6.69%, respectively. For the three and six months ended June 30, 2021, the effective interest rate on the unamortized debt premium and the unamortized debt issuance costs for the additional Original Senior Notes, issued in December 2019 was 6.20% and 6.88%, respectively. All of our Original Senior Notes were redeemed on June 1, 2021.

Leases

Leases	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Leases	LEASES Our lease obligations consist of operating and finance leases related to real estate and equipment. The components of lease cost are as follows (in thousands): Three months ended June 30, Six months ended June 30, Income Statement Classification 2021 2022 2021 2022 Operating lease cost Facilities and grounds expense (1) $ 964 $ 853 $ 1,924 $ 1,701 Short-term lease cost Facilities and grounds expense (1) 57 76 106 178 Variable lease cost Facilities and grounds expense (1) 16 16 57 23 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 109 $ 109 $ 217 $ 217 Interest on lease liabilities Interest expense 119 112 239 225 Total finance lease cost 228 221 456 442 Total lease cost $ 1,265 $ 1,166 $ 2,543 $ 2,344 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Six months ended June 30, 2021 2022 Cash paid for operating leases included in operating activities $ 1,930 $ 1,795 Cash paid for finance leases included in financing activities 417 426 Right-of-use assets obtained in exchange for new leases is as follows (in thousands): Six months ended June 30, 2021 2022 Right-of-use assets obtained in exchange for new operating lease liabilities $ 75 $ 576 Right-of-use assets obtained in exchange for new finance lease liabilities — — Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2021 June 30, 2022 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,881 $ 17,571 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 6,770 Accumulated depreciation Property, plant and equipment, net (2,443) (2,660) Finance lease right-of-use assets, net $ 4,327 $ 4,110 Operating lease current liabilities Current portion of operating lease obligations $ 1,913 $ 2,029 Finance lease current liabilities Current portion of finance lease obligations 375 411 Total current lease liabilities $ 2,288 $ 2,440 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 18,520 $ 18,005 Finance lease non-current liabilities Obligations under finance leases, net of current portion 5,157 4,945 Total non-current lease liabilities $ 23,677 $ 22,950 Total lease liabilities $ 25,965 $ 25,390 The average lease terms and discount rates at June 30, 2022 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 9.3 8.1 % Finance leases 12.0 8.2 % The aggregate future lease payments for operating and finance leases at June 30, 2022 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2022 $ 1,791 $ 442 2023 3,509 860 2024 3,485 791 2025 3,256 736 2026 3,201 745 Thereafter 13,101 4,810 Total lease payments 28,343 8,384 Less: Interest (8,309) (3,028) Present value of lease liabilities $ 20,034 $ 5,356 At June 30, 2022, we had no additional significant operating or finance leases that had not yet commenced.
Leases	LEASES Our lease obligations consist of operating and finance leases related to real estate and equipment. The components of lease cost are as follows (in thousands): Three months ended June 30, Six months ended June 30, Income Statement Classification 2021 2022 2021 2022 Operating lease cost Facilities and grounds expense (1) $ 964 $ 853 $ 1,924 $ 1,701 Short-term lease cost Facilities and grounds expense (1) 57 76 106 178 Variable lease cost Facilities and grounds expense (1) 16 16 57 23 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 109 $ 109 $ 217 $ 217 Interest on lease liabilities Interest expense 119 112 239 225 Total finance lease cost 228 221 456 442 Total lease cost $ 1,265 $ 1,166 $ 2,543 $ 2,344 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Six months ended June 30, 2021 2022 Cash paid for operating leases included in operating activities $ 1,930 $ 1,795 Cash paid for finance leases included in financing activities 417 426 Right-of-use assets obtained in exchange for new leases is as follows (in thousands): Six months ended June 30, 2021 2022 Right-of-use assets obtained in exchange for new operating lease liabilities $ 75 $ 576 Right-of-use assets obtained in exchange for new finance lease liabilities — — Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2021 June 30, 2022 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,881 $ 17,571 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 6,770 Accumulated depreciation Property, plant and equipment, net (2,443) (2,660) Finance lease right-of-use assets, net $ 4,327 $ 4,110 Operating lease current liabilities Current portion of operating lease obligations $ 1,913 $ 2,029 Finance lease current liabilities Current portion of finance lease obligations 375 411 Total current lease liabilities $ 2,288 $ 2,440 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 18,520 $ 18,005 Finance lease non-current liabilities Obligations under finance leases, net of current portion 5,157 4,945 Total non-current lease liabilities $ 23,677 $ 22,950 Total lease liabilities $ 25,965 $ 25,390 The average lease terms and discount rates at June 30, 2022 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 9.3 8.1 % Finance leases 12.0 8.2 % The aggregate future lease payments for operating and finance leases at June 30, 2022 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2022 $ 1,791 $ 442 2023 3,509 860 2024 3,485 791 2025 3,256 736 2026 3,201 745 Thereafter 13,101 4,810 Total lease payments 28,343 8,384 Less: Interest (8,309) (3,028) Present value of lease liabilities $ 20,034 $ 5,356 At June 30, 2022, we had no additional significant operating or finance leases that had not yet commenced.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Chinchilla v. Carriage Services, Inc., et al., Superior Court of California, San Joaquin County, Case No. STK-CV-UOE-2021-0004661. On May 19, 2021, a putative class action against the Company and several of our subsidiaries was filed. The plaintiff, a former employee, seeks monetary damages on behalf of himself and other similarly situated current and former non-exempt employees. The plaintiff claims that the Company failed to, among other things, pay minimum wages, provide meal and rest breaks, pay overtime, provide accurately itemized wage statements, reimburse employees for business expenses, and provide wages when due. On January 5, 2022, the parties to the litigation engaged in and executed a Memorandum of Understanding for class settlement in the amount of $1.0 million. The parties subsequently executed a Class Settlement Agreement, and the court granted preliminary approval of the Class Settlement Agreement on March 29, 2022. The court granted Final Approval on July 26, 2022, and we will fund the final settlement in the amount of $1.2 million within 15 days of the court’s order. At June 30, 2022, we accrued $1.3 million for the final settlement amount and associated legal fees.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2022
Share-based Payment Arrangement [Abstract]
Stockholders' Equity	STOCKHOLDERS ’ EQUITY Restricted Stock Restricted stock activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 9,300 $ 324 — $ — Returned for payroll taxes — $ — (49) $ (2) 9,688 $ 347 4,136 $ 205 Cancelled 966 $ 27 450 $ 16 966 $ 27 1,450 $ 47 (1) Restricted stock granted during the six months ended June 30, 2021 vests over a three-year period, if the employee has remained continuously employed by us during the vesting period, at a weighted average stock price of $34.79. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for restricted stock awards of $98,000 and $40,000 for the three months ended June 30, 2021 and 2022, respectively and $219,000 and $97,000 for the six months ended June 30, 2021 and 2022, respectively. Stock Options Stock option grants and cancellations are as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 701,400 $ 7,115 58,500 $ 959 Granted (2) — $ — — $ — — $ — 310,000 $ 5,388 Granted (3) — — — — 150,000 $ 1,684 — — Cancelled — $ — 18,138 $ 214 3,840 $ 24 25,138 $ 285 (1) Stock options granted during the six months ended June 30, 2021 and 2022 had a weighted average price of $34.79 and $49.48, respectively. The fair value of these options was calculated using the Black-Scholes option pricing model. The options granted in 2021 and 2022 vest over a five-year period and have a ten-year term. These options will vest if the employee has remained continuously employed by us through the vesting period. (2) Stock options granted during the six months ended June 30, 2022 had a weighted average price of $49.48. The fair value of these options was calculated using the Black-Scholes option pricing model and vest over a seven-year period and have a ten-year term. These options will vest if the employee has remained continuously employed by us through the vesting period. (3) We granted 150,000 options to a certain key employee at a weighted average price of $34.79. These options will vest when the price of our common stock closes at or above $53.39 (50,000 options) and $77.34 (100,000 options) for three consecutive days within the ten-year term and the employee has remained continuously employed by us through such date. The fair value of these options was $1.7 million. Additional stock option activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Cash Shares Cash Shares Cash Shares Cash Exercised (1) 180,629 (1) — — 281,629 (1) 18,736 (1) Returned for option price (2) 77,792 $ 733 — $ — 142,524 $ 879 8,125 $ 60 Returned for payroll taxes (3) 17,971 $ 681 — $ — 25,982 $ 976 1,601 $ 82 (1) Stock options exercised during the three months ended June 30, 2021 had a weighted average exercise price of $20.44, with an aggregate intrinsic value of $3.1 million. Stock options exercised during the six months ended June 30, 2021 and 2022 had a weighted average exercise price of $21.78 and $25.88, respectively, with an aggregate intrinsic value of $4.4 million and $0.5 million, respectively. (2) Represents shares withheld/cash received for the payment of the option price. (3) Represents shares withheld/cash paid for the payment of payroll taxes. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for stock options of $480,000 and $550,000 for the three months ended June 30, 2021 and 2022, respectively and $1,040,000 and $1,188,000 for the six months ended June 30, 2021 and 2022, respectively. Performance Awards Performance award activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted — $ — 23,263 $ 1,100 10,254 $ 402 27,013 $ 1,262 Cancelled 6,987 $ 67 13,974 $ 134 34,935 $ 335 20,961 $ 201 On June 1, 2021, we amended the performance award agreements granted on May 19, 2020 for three of our executives. The amendment increased the amount of performance awards payable in shares for the last three predetermined growth targets. It was treated as a modification of the original performance award agreement and resulted in an additional $2.6 million of incremental compensation expense, expected to be recognized over the remaining term of 36 months. The fair value of the performance awards granted during the three months ended June 30, 2022 was determined by using the Monte-Carlo simulation pricing model with the following assumptions: Grant date April 1, 2022 Performance Period April 1, 2022 - December 31, 2024 Simulation period (years) 2.75 Share price at grant date $52.49 Expected volatility 44.44 % Risk-free interest rate 2.55 % We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for performance awards of $352,000 and $637,000 for the three months ended June 30, 2021 and 2022, respectively and $589,000 and $1,203,000 for the six months ended June 30, 2021 and 2022, respectively. Employee Stock Purchase Plan ESPP activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Price Shares Price Shares Price Shares Price ESPP 13,706 $ 26.32 11,796 $ 33.70 31,888 $ 26.32 25,089 $ 39.86 The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2022 Dividend yield 0.01% Expected volatility 30.24% Risk-free interest rate 0.08%, 0.22%, 0.31%, 0.40% Expected life (years) 0.25, 0.50, 0.75, 1.00 We recorded stock-based compensation expense, which is included in General, administrative and other expenses and Regional and unallocated funeral and cemetery costs , for the ESPP totaling $135,000 and $152,000 for the three months ended June 30, 2021 and 2022, respectively and $341,000 and $351,000 for the six months ended June 30, 2021 and 2022, respectively. Good To Great Incentive Program Common stock issued to certain employees under this incentive program is as follows (in millions, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value — $ — — $ — — $ — 27,448 $ 1.4 (1) Common stock granted during the six months ended June 30, 2022 had a grant date stock price of $49.48. Non-Employee Director and Board Advisor Compensation Non-Employee Director and Board Advisor common stock activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors 4,333 $ 160 2,372 $ 94 9,373 $ 338 5,041 $ 236 Advisor to the Board 135 $ 5 126 $ 5 277 $ 10 219 $ 10 (1) Common stock granted during the three months ended June 30, 2021 and 2022 had a weighted average price of $36.97 and $39.65, respectively and $36.01 and $46.83 for the six months ended June 30, 2021 and 2022. We recorded compensation expense, which is included in General, administrative and other expenses , related to annual retainers, including the value of stock granted to non-employee Directors and an advisor to our Board, of $219,000 and $184,000 for the three months ended June 30, 2021 and 2022, respectively and $455,000 and $385,000 for the six months ended June 30, 2021 and 2022, respectively. Share Repurchase On February 23, 2022, our Board authorized an increase in our share repurchase program to permit us to purchase up to an additional $75.0 million under our share repurchase program, in addition to amounts previously authorized and outstanding in accordance with Rule 10b-18 of the Securities Exchange Act of 1934, as amended (“the Exchange Act”). Share repurchase activity is as follows (dollar value in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Number of Shares Repurchased (1) 324,700 205,496 324,700 695,496 Average Price Paid Per Share $ 37.88 $ 40.02 $ 37.88 $ 49.22 Dollar Value of Shares Repurchased (1) $ 12,301 $ 8,224 $ 12,301 $ 34,234 (1) During the six months ended June 30, 2021, 24,700 shares settled in July 2021, which had a cost of $0.7 million. Our shares were purchased in the open market at times and in amounts as management determined appropriate based on factors such as market conditions, legal requirements and other business considerations. Shares purchased pursuant to the repurchase program are currently held as treasury shares. At June 30, 2022, our share repurchase program had $48.9 million authorized for repurchases. Cash Dividend Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2022 Per Share Dollar Value March 1 st $ 0.1125 $ 1,725 June 1 st $ 0.1125 $ 1,730 2021 Per Share Dollar Value March 1 st $ 0.1000 $ 1,799 June 1 st $ 0.1000 $ 1,808

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE The following table sets forth the computation of the basic and diluted earnings per share (in thousands, except per share data): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Numerator for basic and diluted earnings per share: Net income (loss) $ (6,167) $ 10,899 $ 6,766 $ 27,301 Less: Loss (earnings) allocated to unvested restricted stock 8 (6) (13) (20) Income (loss) attributable to common stockholders $ (6,159) $ 10,893 $ 6,753 $ 27,281 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,967 14,798 17,966 15,020 Effect of dilutive securities: Stock options 213 226 232 325 Performance awards 331 688 166 688 Denominator for diluted earnings per common share - weighted average shares outstanding 18,511 15,712 18,364 16,033 Basic earnings (loss) per common share: $ (0.34) $ 0.74 $ 0.38 $ 1.82 Diluted earnings (loss) per common share: $ (0.33) $ 0.69 $ 0.37 $ 1.70 For the three and six months ended June 30, 2022 there were 366,038 and 259,359 stock options, respectively, excluded from the computation of diluted earnings per share because the inclusion of such stock option would result in an antidilutive effect. For the three and six months ended June 30, 2021, no stock options were excluded from the computation of diluted earnings per share. Our performance awards are considered to be contingently issuable shares because their issuance is contingent upon the satisfaction of certain performance and service conditions. At June 30, 2022, we had satisfied certain performance criteria for the first, second and third predetermined growth targets of our performance awards to be considered outstanding. Therefore, we included these awards in the computation of diluted earnings per share as of the beginning of the reporting period.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Segment Reporting	SEGMENT REPORTING Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended June 30, 2022 Funeral Cemetery Total Services $ 38,140 $ 4,410 $ 42,550 Merchandise 20,525 3,777 24,302 Cemetery property — 16,974 16,974 Other revenue 3,273 3,501 6,774 Total $ 61,938 $ 28,662 $ 90,600 Three months ended June 30, 2021 Funeral Cemetery Total Services $ 36,225 $ 3,894 $ 40,119 Merchandise 20,370 3,658 24,028 Cemetery property — 17,578 17,578 Other revenue 3,237 3,315 6,552 Total $ 59,832 $ 28,445 $ 88,277 Six months ended June 30, 2022 Funeral Cemetery Total Services $ 83,656 $ 8,631 $ 92,287 Merchandise 45,810 6,878 52,688 Cemetery property — 30,200 30,200 Other revenue 6,827 6,759 13,586 Total $ 136,293 $ 52,468 $ 188,761 Six months ended June 30, 2021 Funeral Cemetery Total Services $ 79,747 $ 8,129 $ 87,876 Merchandise 44,831 7,082 51,913 Cemetery property — 31,589 31,589 Other revenue 7,028 6,508 13,536 Total $ 131,606 $ 53,308 $ 184,914 The following table presents operating income (loss), income (loss) before income taxes and total assets (in thousands): Funeral Cemetery Corporate Consolidated Operating income (loss): Three months ended June 30, 2022 $ 18,485 $ 10,421 $ (9,181) $ 19,725 Three months ended June 30, 2021 16,604 11,498 (7,178) 20,924 Six months ended June 30, 2022 $ 43,947 $ 18,639 $ (17,710) $ 44,876 Six months ended June 30, 2021 42,480 20,991 (16,301) 47,170 Income (loss) before income taxes: Three months ended June 30, 2022 $ 19,765 $ 10,427 $ (15,072) $ 15,120 Three months ended June 30, 2021 16,462 11,552 (38,373) (10,359) Six months ended June 30, 2022 $ 46,973 $ 18,686 $ (29,055) $ 36,604 Six months ended June 30, 2021 42,174 21,028 (54,987) 8,215 Total assets: June 30, 2022 $ 757,341 $ 377,702 $ 16,380 $ 1,151,423 December 31, 2021 769,539 390,344 18,748 1,178,631

Supplementary Data

Supplementary Data	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Data	SUPPLEMENTARY DATA Balance Sheet The following table presents the detail of certain balance sheet accounts (in thousands): December 31, 2021 June 30, 2022 Prepaid and other current assets: Prepaid expenses $ 2,215 $ 3,466 Federal income taxes receivable 4,064 — State income taxes receivable — 361 Other current assets 125 124 Total prepaid and other current assets $ 6,404 $ 3,951 Current portion of debt and lease obligations: Acquisition debt $ 521 $ 583 Finance lease obligations 375 411 Operating lease obligations 1,913 2,029 Total current portion of debt and lease obligations $ 2,809 $ 3,023 Accrued and other liabilities: Incentive compensation $ 19,121 $ 6,069 Insurance 4,089 4,547 Unrecognized tax benefit 3,761 3,250 Vacation 3,334 3,425 Natural disaster liability 2,628 — Interest 2,250 2,221 Salaries and wages 2,193 5,131 Employer payroll tax deferral 1,773 1,773 Employee meetings and award trips 1,462 234 Commissions 684 1,077 Income tax payable 485 387 Ad valorem and franchise taxes 450 1,653 Perpetual care trust payable 389 65 Other accrued liabilities 1,154 912 Total accrued and other liabilities $ 43,773 $ 30,744 Other long-term liabilities: Incentive compensation $ 1,291 $ 1,829 Other long-term liabilities 128 — Total other long-term liabilities $ 1,419 $ 1,829 Cash Flow The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Six months ended June 30, 2021 2022 Cash paid for interest $ 14,329 $ 10,901 Cash paid for taxes 7,663 4,495 Unsettled share repurchases 742 — Fair value of donated real property 635 —

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation and Interim Condensed Disclosures, Policy	Principles of Consolidation and Interim Condensed DisclosuresOur unaudited consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim consolidated financial statements are unaudited but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. Our unaudited consolidated financial statements have been prepared in a manner consistent with the accounting principles described in our Annual Report on Form 10-K for the year ended December 31, 2021 unless otherwise disclosed herein, and should be read in conjunction therewith.
Use of Estimates	Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses. On an ongoing basis, we evaluate our critical estimates and judgments, which include those related to the impairment of goodwill and the fair value measurements used in business combinations. These policies are considered critical because they may result in fluctuations in our reported results from period to period due to the significant judgments, estimates and assumptions about complex and inherently uncertain matters and because the use of different judgments, assumptions or estimates could have a material impact on our financial condition or results of operations. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance because there can be no assurance the margins, operating income and net earnings, as a percentage of revenue, will be consistent from period to period.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Funeral and Cemetery Receivables	Funeral and Cemetery Receivables Our funeral receivables are recorded in Accounts receivable, net and primarily consist of amounts due for funeral services already performed. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are also recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net. Our cemetery receivables generally consist of preneed sales of cemetery interment rights and related products and services, which are typically financed through interest-bearing installment sales contracts, generally with terms of up to five years, with such interest income reflected as Other revenue . In substantially all cases, we receive an initial down payment at the time the contract is signed. For our funeral and atneed cemetery receivables, we have a collections policy where statements are sent to the customer at 30 days past due. Past due notification letters are sent at 45 days and continue until payment is received or the contract is placed with a third-party collections agency. For our preneed cemetery receivables, we have a collections policy where past due notification letters are sent to the customer beginning at 15 days past due and periodically thereafter until payment is received or the contract is cancelled. Our allowance for credit losses reflects our best estimate of expected credit losses over the term of both our funeral and cemetery receivables. Our policy is to write off receivables when we have determined they will no longer be collectible. Write-offs are applied as a reduction to the allowance for credit losses and any recoveries of previous write-offs are netted against bad debt expense in the period recovered. We determine our allowance for credit losses by using a loss-rate methodology, in which we assess our historical write-off of receivables against our total receivables over several years. From this historical loss-rate approach, we also consider the current and forecasted economic conditions expected to be in place over the life of our receivables. These estimates are impacted by a number of factors, including changes in the economy, demographics and competition in our local communities. We monitor our ongoing credit exposure through an active review of our customers’ receivables balance against contract terms and due dates. Our activities include timely performance of our accounts receivable reconciliations, assessment of our aging of receivables, dispute resolution and payment confirmation. We monitor any change in our historical write-off of receivables utilized in our loss-rate methodology and assess forecasted changes in market conditions within our credit reserve. See Note 5 to the Consolidated Financial Statements herein for additional information related to our funeral and cemetery receivables. Inventory Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis or net realizable value. Inventory is relieved using specific identification in fulfillment of performance obligations on our contracts. Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We recognize the assets acquired, the liabilities assumed and any non-controlling interest in the acquiree at the acquisition date, measured at the fair value as of that date. Acquisition related costs are recognized separately from the acquisition and are expensed as incurred. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date subsequently becomes available during the allocation period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition. We did not acquire any businesses during the six months ended June 30, 2021 and 2022. Divested Operations Prior to divesting a funeral home or cemetery, we first determine whether the sale of the net assets and activities (together referred to as a “set”) qualifies as a business. First, we perform a screen test to determine if the set is not a business. The principle of the screen is that if substantially all of the fair value of the gross assets sold resides in a single asset or group of similar assets, the set is not a business. If the screen is not met, we perform an assessment to determine if the set is a business by evaluating whether the set has both inputs and a substantive process that together significantly contribute to the ability to create outputs. When both inputs and a substantive process are present then the set is determined to be a business and we consider the accounting treatment of goodwill for that set (see discussion of Goodwill below). Goodwill is only allocated to the sale if the set is considered to be a business. See Notes 3 and 4 to the Consolidated Financial Statements herein for additional information related to our divestitures.
Goodwill and Intangible Assets	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31 st each year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. Our intent is to perform a quantitative impairment test at least once every three years and perform a qualitative assessment during the remaining two years. In addition to our annual test, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value of a reporting unit may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant negative industry or economic trends and significant adverse changes in the business climate, which may be indicated by a decline in our market capitalization or decline in operating results. When we divest a portion of a reporting unit that constitutes a business in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), we allocate goodwill associated with that business to be included in the gain or loss on divestiture. The goodwill allocated is based on the relative fair value of the business being divested and the portion of the reporting unit that will be retained. Additionally, after each divestiture, we will test the goodwill remaining in the portion of the reporting unit to be retained for impairment using a qualitative assessment unless we deem a quantitative assessment to be appropriate to ensure the fair value of our reporting units is greater than their carrying value. See Note 3 to the Consolidated Financial Statements included herein for additional information related to our goodwill. Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets, net on our Consolidated Balance Sheet. Our tradenames are considered to have an indefinite life and are not subject to amortization. As such, we test our intangible assets for impairment on an annual basis as of August 31 st each year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of the tradename is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative impairment test. Our intent is to perform a quantitative impairment test at least once every three years and perform a qualitative assessment during the remaining two years. In addition to our intangible assets annual test, we assess the impairment of intangible assets whenever certain events or changes in circumstances indicate that the carrying value of the intangible asset may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results and significant negative industry or economic trends. See Note 9 to the Consolidated Financial Statements included herein for additional information related to our intangible assets.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment (including equipment under finance leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under finance leases) is computed based on the straight-line method over the estimated useful lives of the assets. Long-lived assets, such as property, plant and equipment and right-of-use assets (see discussion of Leases below) are reported at the lower of their carrying amount or fair value and are reviewed for impairment whenever events, such as significant negative industry or economic trends or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
Subsequent Events	Subsequent EventsWe have evaluated events and transactions during the period subsequent to June 30, 2022 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.
Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted Reference Rate Reform In March 2020, the FASB issued ASU, Reference Rate Reform (“Topic 848”) to provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference London InterBank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. Contract modifications are required to be evaluated in determining whether the modifications result in the establishment of new contracts or the continuation of existing contracts. We adopted this amendment in March 2020. On May 27 2022, we amended our Credit Facility (defined in Note 10) to establish the Bloomberg Short-Term Bank Yield Index Rate (“BSBY”) as a benchmark rate and removed LIBOR from our Credit Facility, among other things. We did not apply the optional expedients provided by the guidance in this ASU. See Note 10 to the Consolidated Financial Statements herein for additional information related to the amended Credit Facility. Business Combinations - Accounting for Contract Assets and Contract Liabilities from Contracts with Customers In October 2021, the FASB issued ASU, Business Combinations (“Topic 805”) to improve the accounting for acquired revenue contracts with customers in a business combination. The amendments in this update provide specific guidance on how to recognize and measure acquired contract assets and contract liabilities from revenue contracts in a business combination. These amendments require that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606 – Revenue from Contracts with Customers (“Topic 606”). At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. These amendments are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years and should be applied prospectively to business combinations occurring on or after the effective date of the amendments. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2023. We are still evaluating the impact of adoption on our consolidated financial statements. Credit Losses - Vintage Disclosures In March 2022, the FASB issued ASU, Financial Instruments - Credit Losses

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property, Plant and Equipment	Property, plant and equipment is comprised of the following (in thousands): December 31, 2021 June 30, 2022 Land $ 82,095 $ 82,628 Buildings and improvements 240,387 244,793 Furniture, equipment and automobiles 73,377 68,406 Property, plant and equipment, at cost 395,859 395,827 Less: accumulated depreciation (126,492) (124,295) Property, plant and equipment, net $ 269,367 $ 271,532

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet (in thousands): December 31, 2021 June 30, 2022 Goodwill at the beginning of the period $ 392,978 $ 391,972 Decrease in goodwill related to divestitures (1,006) (901) Goodwill at the end of the period $ 391,972 $ 391,071

Divested Operations (Tables)

Divested Operations (Tables)	6 Months Ended
	Jun. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Operating Results And Gain On Discontinued Operations	The operating results of these divested funeral homes are reflected on our Consolidated Statements of Operations as shown in the table below (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Revenue $ 29 $ 63 $ 349 $ 296 Operating income (loss) (37) (4) (12) 25 Gain (loss) on divestitures (1) (205) — 103 (703) Income tax benefit (expense) 80 1 (26) 184 Net income (loss) from divested operations, after tax $ (162) $ (3) $ 65 $ (494) (1) Gain (loss) on divestitures is recorded in Net (gain) loss on divestitures, disposals and impairments charges on our Consolidated Statements of Operations.

Trust Investments (Tables)

Trust Investments (Tables)	6 Months Ended
	Jun. 30, 2022
Preneed Trust Investments [Abstract]
Components of preneed cemetery trust investments	The components of Preneed cemetery trust investments on our Consolidated Balance Sheet are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed cemetery trust investments, at market value $ 103,808 $ 94,435 Less: allowance for contract cancellation (2,905) (3,083) Preneed cemetery trust investments $ 100,903 $ 91,352
Cost and fair market values associated with preneed cemetery trust investments	The cost and market values associated with preneed cemetery trust investments at June 30, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 11,852 $ — $ — $ 11,852 Fixed income securities: U.S. agency obligations 2 803 — (46) 757 Foreign debt 2 10,914 752 (791) 10,875 Corporate debt 2 13,837 214 (2,869) 11,182 Preferred stock 2 12,647 224 (1,324) 11,547 Certificates of deposit 2 79 — (5) 74 Common stock 1 40,998 3,160 (5,560) 38,598 Mutual funds: Equity 1 29 — (3) 26 Fixed income 2 11,612 23 (2,875) 8,760 Trust securities $ 102,771 $ 4,373 $ (13,473) $ 93,671 Accrued investment income $ 764 $ 764 Preneed cemetery trust investments $ 94,435 Market value as a percentage of cost 91.1% The cost and market values associated with preneed cemetery trust investments at December 31, 2021 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 3,088 $ — $ — $ 3,088 Fixed income securities: Foreign debt 2 15,846 2,025 (953) 16,918 Corporate debt 2 12,965 1,374 (49) 14,290 Preferred stock 2 12,455 1,111 (344) 13,222 Common stock 1 40,992 6,906 (4,079) 43,819 Mutual funds: Equity 1 28 8 — 36 Fixed income 2 11,443 615 (567) 11,491 Trust Securities $ 96,817 $ 12,039 $ (5,992) $ 102,864 Accrued investment income $ 944 $ 944 Preneed cemetery trust investments $ 103,808 Market value as a percentage of cost 106.2% The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at June 30, 2022 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 7,600 $ — $ — $ 7,600 Fixed income securities: Foreign debt 2 7,637 480 (566) 7,551 Corporate debt 2 9,449 209 (1,974) 7,684 Preferred stock 2 9,630 143 (951) 8,822 Common stock 1 26,615 2,210 (3,771) 25,054 Mutual funds: Equity 1 18 — (2) 16 Fixed Income 2 8,312 28 (1,922) 6,418 Trust securities $ 69,261 $ 3,070 $ (9,186) $ 63,145 Accrued investment income $ 558 $ 558 Cemetery perpetual care investments $ 63,703 Market value as a percentage of cost 91.2% The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at December 31, 2021 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 1,447 $ — $ — $ 1,447 Fixed income securities: Foreign debt 2 10,949 1,401 (647) 11,703 Corporate debt 2 9,139 1,065 (32) 10,172 Preferred stock 2 9,742 803 (226) 10,319 Common stock 1 27,853 4,990 (3,008) 29,835 Mutual funds: Equity 1 19 5 — 24 Fixed income 2 8,141 530 (460) 8,211 Trust securities $ 67,290 $ 8,794 $ (4,373) $ 71,711 Accrued investment income $ 689 $ 689 Cemetery perpetual care investments $ 72,400 Market value as a percentage of cost 106.6%
Estimated maturities of fixed preneed cemetery trust income securities	The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 1,372 Due in one to five years 7,092 Due in five to ten years 6,137 Thereafter 19,834 Total fixed income securities $ 34,435 The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 875 Due in one to five years 4,217 Due in five to ten years 4,177 Thereafter 14,788 Total fixed income securities $ 24,057
Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments	The following table summarized our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at June 30, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2022 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. agency obligations $ 757 $ (46) $ — $ — $ 757 $ (46) Foreign debt 6,018 (323) 616 (468) 6,634 (791) Corporate debt 8,298 (2,869) — — 8,298 (2,869) Preferred stock 6,574 (868) 3,430 (456) 10,004 (1,324) Certificates of deposit 74 (5) — — 74 (5) Total fixed income securities with an unrealized loss $ 21,721 $ (4,111) $ 4,046 $ (924) $ 25,767 $ (5,035) The following table summarized our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 2021 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 4,228 $ (517) $ 629 $ (436) $ 4,857 $ (953) Corporate debt 1,037 (49) — — 1,037 (49) Preferred stock 1,301 (63) 2,913 (281) 4,214 (344) Total fixed income securities with an unrealized loss $ 6,566 $ (629) $ 3,542 $ (717) $ 10,108 $ (1,346) The following table summarized our fixed income securities (excluding mutual funds) within our cemetery perpetual care trust investment in an unrealized loss position at June 30, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2022 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 4,401 $ (225) $ 446 $ (341) $ 4,847 $ (566) Corporate debt 5,511 (1,974) — — 5,511 (1,974) Preferred stock 5,137 (634) 2,831 (317) 7,968 (951) Total fixed income securities with an unrealized loss $ 15,049 $ (2,833) $ 3,277 $ (658) $ 18,326 $ (3,491) The following table summarized our fixed income securities (excluding mutual funds) within our perpetual care trust investment in an unrealized loss position at December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 2021 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 2,649 $ (321) $ 468 $ (326) $ 3,117 $ (647) Corporate debt 846 (32) — — 846 (32) Preferred stock 856 (41) 1,917 (185) 2,773 (226) Total fixed income securities with an unrealized loss $ 4,351 $ (394) $ 2,385 $ (511) $ 6,736 $ (905)
Preneed cemetery trust investment security transactions	Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Investment income $ 662 $ 571 $ 1,129 $ 1,062 Realized gains 10,016 6,870 14,108 8,893 Realized losses (3,831) (2,320) (6,349) (2,383) Unrealized gains (losses), net (849) (15,977) 8,859 (9,100) Expenses and taxes (435) (507) (762) (871) Net change in deferred preneed cemetery receipts held in trust (5,563) 11,363 (16,985) 2,399 $ — $ — $ — $ —
Purchases and sales of investments in preneed cemetary trusts	Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Purchases $ (18,797) $ (309) $ (27,208) $ (1,624) Sales 19,352 461 27,401 661
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheet are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed funeral trust investments, at market value $ 116,973 $ 106,232 Less: allowance for contract cancellation (3,315) (3,389) Preneed funeral trust investments $ 113,658 $ 102,843
Estimated maturities of fixed preneed funeral trust income securities	The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 1,241 Due in one to five years 5,844 Due in five to ten years 5,297 Thereafter 17,270 Total fixed income securities $ 29,652
Cost and fair market values associated with preneed funeral trust investments	The cost and market values associated with preneed funeral trust investments at June 30, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 31,673 $ — $ — $ 31,673 Fixed income securities: U.S treasury debt 1 551 — (31) 520 Foreign debt 2 9,728 681 (684) 9,725 Corporate debt 2 11,713 185 (2,394) 9,504 Preferred stock 2 10,881 203 (1,181) 9,903 Common stock 1 35,408 2,851 (4,665) 33,594 Mutual funds: Equity 1 26 0 (2) 24 Fixed income 2 9,312 20 (2,383) 6,949 Other investments 2 3,677 — — 3,677 Trust securities $ 112,969 $ 3,940 $ (11,340) $ 105,569 Accrued investment income $ 663 $ 663 Preneed funeral trust investments $ 106,232 Market value as a percentage of cost 93.4% The cost and market values associated with preneed funeral trust investments at December 31, 2021 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 23,438 $ — $ — $ 23,438 Fixed income securities: Foreign debt 2 14,936 1,874 (887) 15,923 Corporate debt 2 11,231 1,223 (46) 12,408 Preferred stock 2 11,001 986 (319) 11,668 Common stock 1 36,694 6,417 (3,574) 39,537 Mutual funds: Equity 1 26 7 — 33 Fixed income 2 9,396 454 (470) 9,380 Other investments 2 3,754 — — 3,754 Trust securities $ 110,476 $ 10,961 $ (5,296) $ 116,141 Accrued investment income $ 832 $ 832 Preneed funeral trust investments $ 116,973 Market value as a percentage of cost 105.1%
Schedule of fair market value and unrealized loss on preneed funeral trust investments	The following table summarized our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at June 30, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2022 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 520 $ (31) $ — $ — $ 520 $ (31) Foreign debt 5,365 (289) 522 (395) 5,887 (684) Corporate debt 6,951 (2,394) — — 6,951 (2,394) Preferred stock 5,683 (762) 3,009 (419) 8,692 (1,181) Total fixed income securities with an unrealized loss $ 18,519 $ (3,476) $ 3,531 $ (814) $ 22,050 $ (4,290) The following table summarized our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at December 31, 2021, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 2021 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 4,251 $ (509) $ 548 $ (378) $ 4,799 $ (887) Corporate debt 965 (46) — — 965 (46) Preferred stock 1,211 (58) 2,710 (261) 3,921 (319) Total fixed income securities with an unrealized loss $ 6,427 $ (613) $ 3,258 $ (639) $ 9,685 $ (1,252)
Preneed funeral trust investment security transactions	Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Investment income $ 535 $ 481 $ 904 $ 847 Realized gains 9,388 6,147 13,259 7,890 Realized losses (3,528) (2,088) (5,896) (2,146) Unrealized gains (losses), net (1,113) (13,927) 8,206 (7,400) Expenses and taxes (436) (322) (632) (537) Net change in deferred preneed funeral receipts held in trust (4,846) 9,709 (15,841) 1,346 $ — $ — $ — $ —
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Purchases $ (17,863) $ — $ (25,491) $ (590) Sales 17,765 30 25,289 530 Purchases and sales of investments in the cemetery perpetual care trusts are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Purchases $ (12,919) $ (280) $ (19,056) $ (411) Sales 13,307 441 19,263 441
Components of care trusts' corpus	Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): December 31, 2021 June 30, 2022 Cemetery perpetual care trust investments, at market value $ 72,400 $ 63,703 Obligations due from trust (1,244) (699) Care trusts’ corpus $ 71,156 $ 63,004
Preneed Funeral Trust Investment Security Transactions	Cemetery perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Realized gains $ 1,258 $ 994 $ 1,949 $ 1,244 Realized losses (496) (281) (916) (289) Unrealized gains (losses), net (882) (10,844) 6,817 (6,116) Net change in Care trusts’ corpus 120 10,131 (7,850) 5,161 Total $ — $ — $ — $ — Cemetery perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Investment income $ 2,710 $ 2,776 $ 5,223 $ 5,538 Realized losses, net (141) (258) (279) (604) Total $ 2,569 $ 2,518 $ 4,944 $ 4,934

Receivables (Tables)

Receivables (Tables)	6 Months Ended
	Jun. 30, 2022
Preneed Cemetery Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable is comprised of the following (in thousands): June 30, 2022 Funeral Cemetery Corporate Total Trade and financed receivables $ 8,719 $ 14,650 $ — $ 23,369 Other receivables 402 1,160 331 1,893 Allowance for credit losses (328) (626) — (954) Accounts receivable, net $ 8,793 $ 15,184 $ 331 $ 24,308 December 31, 2021 Funeral Cemetery Corporate Total Trade and financed receivables $ 10,728 $ 13,629 $ — $ 24,357 Other receivables 329 1,433 185 1,947 Allowance for credit losses (365) (625) — (990) Accounts receivable, net $ 10,692 $ 14,437 $ 185 $ 25,314 Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands): December 31, 2021 June 30, 2022 Interment rights $ 40,863 $ 43,387 Merchandise and services 7,348 8,131 Unearned finance charges 4,644 4,769 Preneed cemetery receivables $ 52,855 $ 56,287 The components of our preneed cemetery receivables are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed cemetery receivables $ 52,855 $ 56,287 Less: unearned finance charges (4,644) (4,769) Preneed cemetery receivables, at amortized cost $ 48,211 $ 51,518 Less: allowance for credit losses (1,704) (1,732) Less: balances due on undelivered cemetery preneed contracts (10,353) (10,063) Less: amounts in accounts receivable (13,004) (14,024) Preneed cemetery receivables, net $ 23,150 $ 25,699 The amortized cost basis of our preneed cemetery receivables by year of origination at June 30, 2022 is as follows (in thousands): 2022 2021 2020 2019 2018 Prior Total Total preneed cemetery receivables, at amortized cost $ 16,696 $ 17,141 $ 8,749 $ 5,053 $ 2,117 $ 1,762 $ 51,518
Preneed Cemetery Receivables	The following table summarizes the activity in our allowance for credit losses by portfolio segment (in thousands): January 1, 2022 Provision for Credit Losses Write Offs Recoveries June 30, 2022 Trade and financed receivables: Funeral $ (365) $ (869) $ 1,518 $ (612) $ (328) Cemetery (625) (300) 299 — (626) Total allowance for credit losses on Trade and financed receivables $ (990) $ (1,169) $ 1,817 $ (612) $ (954) The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands): January 1, 2022 Provision for Credit Losses Write Offs June 30, 2022 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,079) $ (488) $ 461 $ (1,106)
Aging of Past Due Financing Receivables	The aging of past due preneed cemetery receivables at June 30, 2022 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 608 $ 393 $ 201 $ 1,901 $ 3,103 $ 38,352 $ 41,455 Deferred revenue 191 144 60 469 864 13,968 14,832 Total contracts $ 799 $ 537 $ 261 $ 2,370 $ 3,967 $ 52,320 $ 56,287

Receivables from Preneed Fune_2

Receivables from Preneed Funeral Trusts (Tables)	6 Months Ended
	Jun. 30, 2022
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	We account for these investments at cost. Receivables from preneed funeral trusts are as follows (in thousands): December 31, 2021 June 30, 2022 Preneed funeral trust funds, at cost $ 19,597 $ 20,298 Less: allowance for contract cancellation (588) (609) Receivables from preneed funeral trusts, net $ 19,009 $ 19,689
Composition of Assets Held in Trust	The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at December 31, 2021 and June 30, 2022. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed funeral trust funds at June 30, 2022 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 5,927 $ 5,927 Fixed income investments 11,706 11,706 Mutual funds and common stocks 2,661 2,436 Annuities 4 4 Total $ 20,298 $ 20,073 The composition of the preneed funeral trust funds at December 31, 2021 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 5,595 $ 5,595 Fixed income investments 11,386 11,386 Mutual funds and common stocks 2,611 2,682 Annuities 5 5 Total $ 19,597 $ 19,668

Intangible and Other Non-Curr_2

Intangible and Other Non-Current Assets (Tables)	6 Months Ended
	Jun. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure	Intangible and other non-current assets are as follows (in thousands): December 31, 2021 June 30, 2022 Tradenames $ 23,565 $ 23,565 Prepaid agreements not-to-compete, net of accumulated amortization of $3,316 and $3,232, respectively 2,247 2,019 Capitalized commissions on preneed contracts, net of accumulated amortization of $2,278 and $2,622, respectively 3,560 3,809 Other 6 260 Intangible and other non-current assets, net $ 29,378 $ 29,653
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The aggregate amortization expense for our non-compete agreements and capitalized commissions as of June 30, 2022 is as follows (in thousands): Prepaid Agreements Capitalized Commissions Years ending December 31, Remainder of 2022 $ 270 $ 644 2023 496 673 2024 381 612 2025 372 547 2026 257 481 Thereafter 243 852 Total amortization expense $ 2,019 $ 3,809

Credit Facility and Acquisiti_2

Credit Facility and Acquisition Debt (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our Credit Facility and Acquisition debt consisted of the following (in thousands): December 31, 2021 June 30, 2022 Credit Facility $ 155,400 $ 175,200 Debt issuance costs, net of accumulated amortization of $1,324 and $1,508, respectively (1,543) (1,699) Total Credit Facility $ 153,857 $ 173,501 Acquisition debt $ 4,500 $ 4,474 Less: current portion (521) (583) Total acquisition debt, net of current portion $ 3,979 $ 3,891 The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Acquisition debt imputed interest expense $ 93 $ 79 $ 190 $ 159 The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Senior Notes interest expense $ 6,642 $ 4,230 $ 13,267 $ 8,480 Senior Notes amortization of debt discount 128 122 266 243 Senior Notes amortization of debt premium 27 — 85 — Senior Notes amortization of debt issuance costs 53 35 127 69
Schedule of Line of Credit Facilities	he interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Credit Facility interest expense $ 372 $ 1,314 $ 817 $ 2,161 Credit Facility amortization of debt issuance costs 99 96 217 184

Senior Notes (Tables)

Senior Notes (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The carrying value of our 4.25% senior notes due 2029 (the “Senior Notes”) is reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2021 June 30, 2022 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $301 and $544, respectively (4,199) (3,955) Debt issuance costs, net of accumulated amortization of $86 and $155, respectively (1,191) (1,122) Carrying value of the Senior Notes $ 394,610 $ 394,923
Schedule of Long-term Debt	Our Credit Facility and Acquisition debt consisted of the following (in thousands): December 31, 2021 June 30, 2022 Credit Facility $ 155,400 $ 175,200 Debt issuance costs, net of accumulated amortization of $1,324 and $1,508, respectively (1,543) (1,699) Total Credit Facility $ 153,857 $ 173,501 Acquisition debt $ 4,500 $ 4,474 Less: current portion (521) (583) Total acquisition debt, net of current portion $ 3,979 $ 3,891 The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Acquisition debt imputed interest expense $ 93 $ 79 $ 190 $ 159 The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Senior Notes interest expense $ 6,642 $ 4,230 $ 13,267 $ 8,480 Senior Notes amortization of debt discount 128 122 266 243 Senior Notes amortization of debt premium 27 — 85 — Senior Notes amortization of debt issuance costs 53 35 127 69

Leases - (Tables)

Leases - (Tables)	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Components of Lease Expense	The components of lease cost are as follows (in thousands): Three months ended June 30, Six months ended June 30, Income Statement Classification 2021 2022 2021 2022 Operating lease cost Facilities and grounds expense (1) $ 964 $ 853 $ 1,924 $ 1,701 Short-term lease cost Facilities and grounds expense (1) 57 76 106 178 Variable lease cost Facilities and grounds expense (1) 16 16 57 23 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 109 $ 109 $ 217 $ 217 Interest on lease liabilities Interest expense 119 112 239 225 Total finance lease cost 228 221 456 442 Total lease cost $ 1,265 $ 1,166 $ 2,543 $ 2,344 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Six months ended June 30, 2021 2022 Cash paid for operating leases included in operating activities $ 1,930 $ 1,795 Cash paid for finance leases included in financing activities 417 426 Right-of-use assets obtained in exchange for new leases is as follows (in thousands): Six months ended June 30, 2021 2022 Right-of-use assets obtained in exchange for new operating lease liabilities $ 75 $ 576 Right-of-use assets obtained in exchange for new finance lease liabilities — — Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2021 June 30, 2022 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,881 $ 17,571 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 6,770 Accumulated depreciation Property, plant and equipment, net (2,443) (2,660) Finance lease right-of-use assets, net $ 4,327 $ 4,110 Operating lease current liabilities Current portion of operating lease obligations $ 1,913 $ 2,029 Finance lease current liabilities Current portion of finance lease obligations 375 411 Total current lease liabilities $ 2,288 $ 2,440 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 18,520 $ 18,005 Finance lease non-current liabilities Obligations under finance leases, net of current portion 5,157 4,945 Total non-current lease liabilities $ 23,677 $ 22,950 Total lease liabilities $ 25,965 $ 25,390 The average lease terms and discount rates at June 30, 2022 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 9.3 8.1 % Finance leases 12.0 8.2 %
Maturities of Operating Lease Liabilities	The aggregate future lease payments for operating and finance leases at June 30, 2022 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2022 $ 1,791 $ 442 2023 3,509 860 2024 3,485 791 2025 3,256 736 2026 3,201 745 Thereafter 13,101 4,810 Total lease payments 28,343 8,384 Less: Interest (8,309) (3,028) Present value of lease liabilities $ 20,034 $ 5,356
Maturities of Financing Lease Liabilities	The aggregate future lease payments for operating and finance leases at June 30, 2022 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2022 $ 1,791 $ 442 2023 3,509 860 2024 3,485 791 2025 3,256 736 2026 3,201 745 Thereafter 13,101 4,810 Total lease payments 28,343 8,384 Less: Interest (8,309) (3,028) Present value of lease liabilities $ 20,034 $ 5,356

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2022
Share-based Payment Arrangement [Abstract]
Dividends Declared	Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2022 Per Share Dollar Value March 1 st $ 0.1125 $ 1,725 June 1 st $ 0.1125 $ 1,730 2021 Per Share Dollar Value March 1 st $ 0.1000 $ 1,799 June 1 st $ 0.1000 $ 1,808
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	Restricted stock activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 9,300 $ 324 — $ — Returned for payroll taxes — $ — (49) $ (2) 9,688 $ 347 4,136 $ 205 Cancelled 966 $ 27 450 $ 16 966 $ 27 1,450 $ 47 (1) Restricted stock granted during the six months ended June 30, 2021 vests over a three-year period, if the employee has remained continuously employed by us during the vesting period, at a weighted average stock price of $34.79.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair value of the performance awards granted during the three months ended June 30, 2022 was determined by using the Monte-Carlo simulation pricing model with the following assumptions: Grant date April 1, 2022 Performance Period April 1, 2022 - December 31, 2024 Simulation period (years) 2.75 Share price at grant date $52.49 Expected volatility 44.44 % Risk-free interest rate 2.55 % The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2022 Dividend yield 0.01% Expected volatility 30.24% Risk-free interest rate 0.08%, 0.22%, 0.31%, 0.40% Expected life (years) 0.25, 0.50, 0.75, 1.00
Share-based Payment Arrangement, Performance Shares, Outstanding Activity	Non-Employee Director and Board Advisor common stock activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors 4,333 $ 160 2,372 $ 94 9,373 $ 338 5,041 $ 236 Advisor to the Board 135 $ 5 126 $ 5 277 $ 10 219 $ 10 (1) Common stock granted during the three months ended June 30, 2021 and 2022 had a weighted average price of $36.97 and $39.65, respectively and $36.01 and $46.83 for the six months ended June 30, 2021 and 2022.
Share-based Payment Arrangement, Option, Activity	Stock option grants and cancellations are as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 701,400 $ 7,115 58,500 $ 959 Granted (2) — $ — — $ — — $ — 310,000 $ 5,388 Granted (3) — — — — 150,000 $ 1,684 — — Cancelled — $ — 18,138 $ 214 3,840 $ 24 25,138 $ 285 (1) Stock options granted during the six months ended June 30, 2021 and 2022 had a weighted average price of $34.79 and $49.48, respectively. The fair value of these options was calculated using the Black-Scholes option pricing model. The options granted in 2021 and 2022 vest over a five-year period and have a ten-year term. These options will vest if the employee has remained continuously employed by us through the vesting period. (2) Stock options granted during the six months ended June 30, 2022 had a weighted average price of $49.48. The fair value of these options was calculated using the Black-Scholes option pricing model and vest over a seven-year period and have a ten-year term. These options will vest if the employee has remained continuously employed by us through the vesting period. (3) We granted 150,000 options to a certain key employee at a weighted average price of $34.79. These options will vest when the price of our common stock closes at or above $53.39 (50,000 options) and $77.34 (100,000 options) for three consecutive days within the ten-year term and the employee has remained continuously employed by us through such date. The fair value of these options was $1.7 million. Additional stock option activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Cash Shares Cash Shares Cash Shares Cash Exercised (1) 180,629 (1) — — 281,629 (1) 18,736 (1) Returned for option price (2) 77,792 $ 733 — $ — 142,524 $ 879 8,125 $ 60 Returned for payroll taxes (3) 17,971 $ 681 — $ — 25,982 $ 976 1,601 $ 82 (1) Stock options exercised during the three months ended June 30, 2021 had a weighted average exercise price of $20.44, with an aggregate intrinsic value of $3.1 million. Stock options exercised during the six months ended June 30, 2021 and 2022 had a weighted average exercise price of $21.78 and $25.88, respectively, with an aggregate intrinsic value of $4.4 million and $0.5 million, respectively. (2) Represents shares withheld/cash received for the payment of the option price. (3) Represents shares withheld/cash paid for the payment of payroll taxes.
Share-based Payment Arrangement, Activity	Performance award activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted — $ — 23,263 $ 1,100 10,254 $ 402 27,013 $ 1,262 Cancelled 6,987 $ 67 13,974 $ 134 34,935 $ 335 20,961 $ 201 Common stock issued to certain employees under this incentive program is as follows (in millions, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value — $ — — $ — — $ — 27,448 $ 1.4 (1) Common stock granted during the six months ended June 30, 2022 had a grant date stock price of $49.48.
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity	ESPP activity is as follows (in thousands, except shares): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Shares Price Shares Price Shares Price Shares Price ESPP 13,706 $ 26.32 11,796 $ 33.70 31,888 $ 26.32 25,089 $ 39.86
Schedule of Share Repurchase Activity	Share repurchase activity is as follows (dollar value in thousands): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Number of Shares Repurchased (1) 324,700 205,496 324,700 695,496 Average Price Paid Per Share $ 37.88 $ 40.02 $ 37.88 $ 49.22 Dollar Value of Shares Repurchased (1) $ 12,301 $ 8,224 $ 12,301 $ 34,234 (1) During the six months ended June 30, 2021, 24,700 shares settled in July 2021, which had a cost of $0.7 million.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of the basic and diluted earnings per share (in thousands, except per share data): Three months ended June 30, Six months ended June 30, 2021 2022 2021 2022 Numerator for basic and diluted earnings per share: Net income (loss) $ (6,167) $ 10,899 $ 6,766 $ 27,301 Less: Loss (earnings) allocated to unvested restricted stock 8 (6) (13) (20) Income (loss) attributable to common stockholders $ (6,159) $ 10,893 $ 6,753 $ 27,281 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,967 14,798 17,966 15,020 Effect of dilutive securities: Stock options 213 226 232 325 Performance awards 331 688 166 688 Denominator for diluted earnings per common share - weighted average shares outstanding 18,511 15,712 18,364 16,033 Basic earnings (loss) per common share: $ (0.34) $ 0.74 $ 0.38 $ 1.82 Diluted earnings (loss) per common share: $ (0.33) $ 0.69 $ 0.37 $ 1.70

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Disaggregation of Revenue	Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended June 30, 2022 Funeral Cemetery Total Services $ 38,140 $ 4,410 $ 42,550 Merchandise 20,525 3,777 24,302 Cemetery property — 16,974 16,974 Other revenue 3,273 3,501 6,774 Total $ 61,938 $ 28,662 $ 90,600 Three months ended June 30, 2021 Funeral Cemetery Total Services $ 36,225 $ 3,894 $ 40,119 Merchandise 20,370 3,658 24,028 Cemetery property — 17,578 17,578 Other revenue 3,237 3,315 6,552 Total $ 59,832 $ 28,445 $ 88,277 Six months ended June 30, 2022 Funeral Cemetery Total Services $ 83,656 $ 8,631 $ 92,287 Merchandise 45,810 6,878 52,688 Cemetery property — 30,200 30,200 Other revenue 6,827 6,759 13,586 Total $ 136,293 $ 52,468 $ 188,761 Six months ended June 30, 2021 Funeral Cemetery Total Services $ 79,747 $ 8,129 $ 87,876 Merchandise 44,831 7,082 51,913 Cemetery property — 31,589 31,589 Other revenue 7,028 6,508 13,536 Total $ 131,606 $ 53,308 $ 184,914
Revenue, pre-tax income and total and total assets by segments	Funeral Cemetery Corporate Consolidated Operating income (loss): Three months ended June 30, 2022 $ 18,485 $ 10,421 $ (9,181) $ 19,725 Three months ended June 30, 2021 16,604 11,498 (7,178) 20,924 Six months ended June 30, 2022 $ 43,947 $ 18,639 $ (17,710) $ 44,876 Six months ended June 30, 2021 42,480 20,991 (16,301) 47,170 Income (loss) before income taxes: Three months ended June 30, 2022 $ 19,765 $ 10,427 $ (15,072) $ 15,120 Three months ended June 30, 2021 16,462 11,552 (38,373) (10,359) Six months ended June 30, 2022 $ 46,973 $ 18,686 $ (29,055) $ 36,604 Six months ended June 30, 2021 42,174 21,028 (54,987) 8,215 Total assets: June 30, 2022 $ 757,341 $ 377,702 $ 16,380 $ 1,151,423 December 31, 2021 769,539 390,344 18,748 1,178,631

Supplementary Data (Tables)

Supplementary Data (Tables)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Disclosures	The following table presents the detail of certain balance sheet accounts (in thousands): December 31, 2021 June 30, 2022 Prepaid and other current assets: Prepaid expenses $ 2,215 $ 3,466 Federal income taxes receivable 4,064 — State income taxes receivable — 361 Other current assets 125 124 Total prepaid and other current assets $ 6,404 $ 3,951 Current portion of debt and lease obligations: Acquisition debt $ 521 $ 583 Finance lease obligations 375 411 Operating lease obligations 1,913 2,029 Total current portion of debt and lease obligations $ 2,809 $ 3,023 Accrued and other liabilities: Incentive compensation $ 19,121 $ 6,069 Insurance 4,089 4,547 Unrecognized tax benefit 3,761 3,250 Vacation 3,334 3,425 Natural disaster liability 2,628 — Interest 2,250 2,221 Salaries and wages 2,193 5,131 Employer payroll tax deferral 1,773 1,773 Employee meetings and award trips 1,462 234 Commissions 684 1,077 Income tax payable 485 387 Ad valorem and franchise taxes 450 1,653 Perpetual care trust payable 389 65 Other accrued liabilities 1,154 912 Total accrued and other liabilities $ 43,773 $ 30,744 Other long-term liabilities: Incentive compensation $ 1,291 $ 1,829 Other long-term liabilities 128 — Total other long-term liabilities $ 1,419 $ 1,829
Supplemental Disclosure of the Consolidated Statements of Cash Flows	The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Six months ended June 30, 2021 2022 Cash paid for interest $ 14,329 $ 10,901 Cash paid for taxes 7,663 4,495 Unsettled share repurchases 742 — Fair value of donated real property 635 —

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($) cemeteries state funeral_home	Jun. 30, 2021 USD ($) divestiture	Jun. 30, 2022 USD ($) divestiture funeral_home state cemeteries segment	Jun. 30, 2021 USD ($) divestiture	Dec. 31, 2021 USD ($)
Organization Description and Operations [Line Items]
Depreciation expense	$ 3,400	$ 3,400	$ 6,700	$ 6,800
Number of business segments | segment			2
Amortization expense for cemetery interment rights	$ 1,700	2,200	$ 3,000	3,700
The percentage of trust assets in custody of institution receiving trust management services	80%		80%
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ (4,221)	$ 4,192	$ (9,303)	$ (1,449)
Income taxes before discrete items	(28.00%)	(33.00%)	(27.20%)	(28.50%)
Accumulated amortization	$ (56,200)		$ (56,200)		$ (53,100)
Option to renew lease	40 years		40 years
Property, plant and equipment, gross	$ 101,300		$ 101,300		$ 100,700
Property, Plant and Equipment, Disposals			1,400
Total benefit for income taxes	4,221	$ (4,192)	$ 9,303	$ 1,449
Number of businesses sold | divestiture			2	3
Proceeds from sale of property			$ 2,700
Quantitative Impairment Test			3 years
Qualitative Impairment Test			2 years
Gain (Loss) on Sale of Properties			$ 1,300
Growth and Maintenance Expenses	5,200	3,200	9,800	$ 6,100
Growth Capital Expenditures	$ 1,400	$ 1,200	$ 3,700	$ 2,700
Funeral and Cemetery
Organization Description and Operations [Line Items]
Threshold period past due in which statements are sent			30 days
Threshold period past due in which past due notification letters are sent			45 days
Cemetery
Organization Description and Operations [Line Items]
Threshold period past due in which past due notification letters are sent			15 days
Funeral homes
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_home	167		167
Number of states in which Company operates | state	26		26
Revenue, Percentage	70%		70%
Cemeteries
Organization Description and Operations [Line Items]
Number of states in which Company operates | state	11		11
Number of owned and operated cemeteries (in Cemetaries) | cemeteries	31		31
Revenue, Percentage	30%		30%
Funeral
Organization Description and Operations [Line Items]
Number of businesses sold | divestiture		1	2	3
Funeral homes
Organization Description and Operations [Line Items]
Property, Plant and Equipment, Disposals			$ 700	$ 2,400
Minimum
Organization Description and Operations [Line Items]
Service Contract, Term			8 years
Lessee, Operating Lease, Term of Contract	1 year		1 year
Lessee, Finance Lease, Term of Contract	10 years		10 years
Maximum
Organization Description and Operations [Line Items]
Service Contract, Term			10 years
Lessee, Operating Lease, Term of Contract	20 years		20 years
Lessee, Finance Lease, Term of Contract	40 years		40 years

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 395,827		$ 395,827		$ 395,859
Less: accumulated depreciation	(124,295)		(124,295)		(126,492)
Property, plant and equipment, net	271,532		271,532		269,367
Payments to acquire real estate			2,600	$ 2,900
Depreciation expense	3,400	$ 3,400	6,700	6,800
Property, plant and equipment, gross	101,300		101,300		100,700
Accumulated amortization	56,200		56,200		53,100
Amortization expense for cemetery interment rights	1,700	$ 2,200	3,000	$ 3,700
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	82,628		82,628		82,095
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	244,793		244,793		240,387
Furniture, equipment and automobiles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 68,406		$ 68,406		$ 73,377

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reduction to the reserve for uncertain tax positions			$ 600
Unrecognized tax benefit	$ 3,250		3,250		$ 3,761
Total benefit for income taxes	$ 4,221	$ (4,192)	$ 9,303	$ 1,449
Income taxes before discrete items	(28.00%)	(33.00%)	(27.20%)	(28.50%)

Basis of Presentation and Sum_7

Basis of Presentation and Summary of Significant Accounting Policies Performance Obligation (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Term of sales contract for cemetery interment rights, maximum	5 years
Funeral | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from External Customer [Line Items]
Average maturity period for preneed funeral contracts		10 years
Funeral | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue from External Customer [Line Items]
Balances due on undelivered cemetery preneed contracts	$ 8.2	$ 8
Average maturity period for preneed funeral contracts	10 years
Cemetery | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from External Customer [Line Items]
Balances due on undelivered cemetery preneed contracts		$ 10.4
Average maturity period for preneed funeral contracts		8 years
Cemetery | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue from External Customer [Line Items]
Balances due on undelivered cemetery preneed contracts	$ 10.1
Average maturity period for preneed funeral contracts	8 years

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill at the beginning of year	$ 391,972	$ 392,978
Decrease in goodwill related to divestitures	(901)	$ (1,006)
Goodwill at the end of the period	$ 391,071

Divested Operations (Details)

Divested Operations (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021 USD ($) divestiture	Jun. 30, 2022 USD ($) divestiture	Jun. 30, 2021 USD ($) divestiture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | divestiture		2	3
Proceeds from divestitures and sale of other assets | $		$ 3,720	$ 3,622
Funeral
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | divestiture	1	2	3
Proceeds from divestitures and sale of other assets | $	$ 700	$ 900	$ 3,500

Divested Operations - Divested

Divested Operations - Divested business (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 63	$ 29	$ 296	$ 349
Operating income (loss)	(4)	(37)	25	(12)
Gain (loss) on divestitures	0	(205)	(703)	103
Income tax benefit (expense)	1	80	184	(26)
Net income (loss) from divested operations, after tax	$ (3)	$ (162)	$ (494)	$ 65

Trust Investments (Components o

Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments	$ 91,352	$ 100,903
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	94,435	103,808
Less: allowance for contract cancellation	(3,083)	(2,905)
Preneed cemetery trust investments	$ 91,352	$ 100,903

Trust Investments (Cost and fai

Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 102,771	$ 96,817
Unrealized Gains	4,373	12,039
Unrealized Losses	(13,473)	(5,992)
Fair Market Value	93,671	102,864
Preneed cemetery trust investments	$ 94,435	$ 103,808
Market value as a percentage of cost	91.10%	106.20%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 764	$ 944
Fair Market Value	764	944
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Total	112,969	110,476
Unrealized Gains	3,940	10,961
Unrealized Losses	(11,340)	(5,296)
Fair Market Value	105,569	116,141
Preneed cemetery trust investments	$ 106,232	$ 116,973
Market value as a percentage of cost	93.40%	105.10%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 663	$ 832
Fair Market Value	663	832
Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Total	11,852	3,088
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	11,852	3,088
Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Total	40,998	40,992
Unrealized Gains	3,160	6,906
Unrealized Losses	(5,560)	(4,079)
Fair Market Value	38,598	43,819
Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Total	31,673	23,438
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	31,673	23,438
Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Total	35,408	36,694
Unrealized Gains	2,851	6,417
Unrealized Losses	(4,665)	(3,574)
Fair Market Value	33,594	39,537
Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total		26
Unrealized Gains		7
Unrealized Losses		0
Fair Market Value		33
Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Total	803
Unrealized Gains	0
Unrealized Losses	(46)
Fair Market Value	757
Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Total	10,914	15,846
Unrealized Gains	752	2,025
Unrealized Losses	(791)	(953)
Fair Market Value	10,875	16,918
Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Total	13,837	12,965
Unrealized Gains	214	1,374
Unrealized Losses	(2,869)	(49)
Fair Market Value	11,182	14,290
Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Total	12,647	12,455
Unrealized Gains	224	1,111
Unrealized Losses	(1,324)	(344)
Fair Market Value	11,547	13,222
Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Total	79
Unrealized Gains	0
Unrealized Losses	(5)
Fair Market Value	74
Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total	29	28
Unrealized Gains	0	8
Unrealized Losses	(3)	0
Fair Market Value	26	36
Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Total	11,612	11,443
Unrealized Gains	23	615
Unrealized Losses	(2,875)	(567)
Fair Market Value	8,760	11,491
Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Total	9,728	14,936
Unrealized Gains	681	1,874
Unrealized Losses	(684)	(887)
Fair Market Value	9,725	15,923
Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Total	11,713	11,231
Unrealized Gains	185	1,223
Unrealized Losses	(2,394)	(46)
Fair Market Value	9,504	12,408
Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Total	10,881	11,001
Unrealized Gains	203	986
Unrealized Losses	(1,181)	(319)
Fair Market Value	9,903	$ 11,668
Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total	26
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	$ 24

Trust Investments (Estimated ma

Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments $ in Thousands	Jun. 30, 2022 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 1,372
Due in one to five years	7,092
Due in five to ten years	6,137
Thereafter	19,834
Total	$ 34,435

Trust Investments (Cost and f_2

Trust Investments (Cost and fair market value associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 102,771	$ 96,817
Unrealized Gains	4,373	12,039
Unrealized Losses	(13,473)	(5,992)
Fair Market Value	93,671	102,864
Preneed cemetery trust investments	$ 94,435	$ 103,808
Market value as a percentage of cost	91.10%	106.20%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 764	$ 944
Fair Market Value	764	944
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	112,969	110,476
Unrealized Gains	3,940	10,961
Unrealized Losses	(11,340)	(5,296)
Fair Market Value	105,569	116,141
Preneed cemetery trust investments	$ 106,232	$ 116,973
Market value as a percentage of cost	93.40%	105.10%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 663	$ 832
Fair Market Value	663	832
Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,852	3,088
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	11,852	3,088
Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	40,998	40,992
Unrealized Gains	3,160	6,906
Unrealized Losses	(5,560)	(4,079)
Fair Market Value	38,598	43,819
Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	31,673	23,438
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	31,673	23,438
Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	35,408	36,694
Unrealized Gains	2,851	6,417
Unrealized Losses	(4,665)	(3,574)
Fair Market Value	33,594	39,537
Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		26
Unrealized Gains		7
Unrealized Losses		0
Fair Market Value		33
Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,914	15,846
Unrealized Gains	752	2,025
Unrealized Losses	(791)	(953)
Fair Market Value	10,875	16,918
Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,837	12,965
Unrealized Gains	214	1,374
Unrealized Losses	(2,869)	(49)
Fair Market Value	11,182	14,290
Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	12,647	12,455
Unrealized Gains	224	1,111
Unrealized Losses	(1,324)	(344)
Fair Market Value	11,547	13,222
Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	79
Unrealized Gains	0
Unrealized Losses	(5)
Fair Market Value	74
Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,612	11,443
Unrealized Gains	23	615
Unrealized Losses	(2,875)	(567)
Fair Market Value	8,760	11,491
Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	29	28
Unrealized Gains	0	8
Unrealized Losses	(3)	0
Fair Market Value	26	36
Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,728	14,936
Unrealized Gains	681	1,874
Unrealized Losses	(684)	(887)
Fair Market Value	9,725	15,923
Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,713	11,231
Unrealized Gains	185	1,223
Unrealized Losses	(2,394)	(46)
Fair Market Value	9,504	12,408
Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,881	11,001
Unrealized Gains	203	986
Unrealized Losses	(1,181)	(319)
Fair Market Value	9,903	$ 11,668
Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	26
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	$ 24

Trust Investments (Unrealized l

Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	$ 21,721	$ 6,566
In Loss Position Less than 12 months, Unrealized Losses	(4,111)	(629)
In Loss Position Greater than 12 months, Fair Market Value	4,046	3,542
In Loss Position Greater than 12 months, Unrealized Losses	(924)	(717)
Total, Fair Market Value	25,767	10,108
Total, Unrealized Losses	(5,035)	(1,346)
U.S. agency obligations
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	757
In Loss Position Less than 12 months, Unrealized Losses	(46)
In Loss Position Greater than 12 months, Fair Market Value	0
In Loss Position Greater than 12 months, Unrealized Losses	0
Total, Fair Market Value	757
Total, Unrealized Losses	(46)
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	6,018	4,228
In Loss Position Less than 12 months, Unrealized Losses	(323)	(517)
In Loss Position Greater than 12 months, Fair Market Value	616	629
In Loss Position Greater than 12 months, Unrealized Losses	(468)	(436)
Total, Fair Market Value	6,634	4,857
Total, Unrealized Losses	(791)	(953)
Corporate debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	8,298	1,037
In Loss Position Less than 12 months, Unrealized Losses	(2,869)	(49)
In Loss Position Greater than 12 months, Fair Market Value	0	0
In Loss Position Greater than 12 months, Unrealized Losses	0	0
Total, Fair Market Value	8,298	1,037
Total, Unrealized Losses	(2,869)	(49)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	6,574	1,301
In Loss Position Less than 12 months, Unrealized Losses	(868)	(63)
In Loss Position Greater than 12 months, Fair Market Value	3,430	2,913
In Loss Position Greater than 12 months, Unrealized Losses	(456)	(281)
Total, Fair Market Value	10,004	4,214
Total, Unrealized Losses	(1,324)	$ (344)
Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	74
In Loss Position Less than 12 months, Unrealized Losses	(5)
In Loss Position Greater than 12 months, Fair Market Value	0
In Loss Position Greater than 12 months, Unrealized Losses	0
Total, Fair Market Value	74
Total, Unrealized Losses	$ (5)

Trust Investments (Preneed ceme

Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt and Equity Securities, FV-NI [Line Items]
Total		$ 0		$ 0
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Unrealized gains (losses), net	$ (15,977)	(849)	$ (9,100)	8,859
Total	0	0	0	0
Preneed Cemetery Trust Investments | Other, Net
Debt and Equity Securities, FV-NI [Line Items]
Investment income	571	662	1,062	1,129
Realized gains	6,870	10,016	8,893	14,108
Realized losses	(2,320)	(3,831)	(2,383)	(6,349)
Expenses and taxes	(507)	(435)	(871)	(762)
Net change in deferred preneed cemetery receipts held in trust	$ 11,363	$ (5,563)	$ 2,399	$ (16,985)

Trust Investments (Purchases an

Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (309)	$ (18,797)	$ (1,624)	$ (27,208)
Sales	$ 461	$ 19,352	$ 661	$ 27,401

Trust Investments (Components_2

Trust Investments (Components of preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at market value	$ 106,232	$ 116,973
Less: allowance for contract cancellation	(3,389)	(3,315)
Preneed funeral trust investments	$ 102,843	$ 113,658

Trust Investments (Cost and f_3

Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 102,771	$ 96,817
Unrealized Gains	4,373	12,039
Unrealized Losses	(13,473)	(5,992)
Fair Market Value	93,671	102,864
Preneed cemetery trust investments	$ 94,435	$ 103,808
Market value as a percentage of cost	91.10%	106.20%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 764	$ 944
Fair Market Value	764	944
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	112,969	110,476
Unrealized Gains	3,940	10,961
Unrealized Losses	(11,340)	(5,296)
Fair Market Value	105,569	116,141
Preneed cemetery trust investments	$ 106,232	$ 116,973
Market value as a percentage of cost	93.40%	105.10%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 663	$ 832
Fair Market Value	663	832
Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,852	3,088
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	11,852	3,088
Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	40,998	40,992
Unrealized Gains	3,160	6,906
Unrealized Losses	(5,560)	(4,079)
Fair Market Value	38,598	43,819
Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	31,673	23,438
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	31,673	23,438
Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	35,408	36,694
Unrealized Gains	2,851	6,417
Unrealized Losses	(4,665)	(3,574)
Fair Market Value	33,594	39,537
Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		26
Unrealized Gains		7
Unrealized Losses		0
Fair Market Value		33
Level 1 | Preneed Funeral Trust Investments | U.S. Treasury Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	551
Unrealized Gains	0
Unrealized Losses	(31)
Fair Market Value	520
Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Cost	803
Unrealized Gains	0
Unrealized Losses	(46)
Fair Market Value	757
Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,914	15,846
Unrealized Gains	752	2,025
Unrealized Losses	(791)	(953)
Fair Market Value	10,875	16,918
Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,837	12,965
Unrealized Gains	214	1,374
Unrealized Losses	(2,869)	(49)
Fair Market Value	11,182	14,290
Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	12,647	12,455
Unrealized Gains	224	1,111
Unrealized Losses	(1,324)	(344)
Fair Market Value	11,547	13,222
Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	79
Unrealized Gains	0
Unrealized Losses	(5)
Fair Market Value	74
Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	29	28
Unrealized Gains	0	8
Unrealized Losses	(3)	0
Fair Market Value	26	36
Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,612	11,443
Unrealized Gains	23	615
Unrealized Losses	(2,875)	(567)
Fair Market Value	8,760	11,491
Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,728	14,936
Unrealized Gains	681	1,874
Unrealized Losses	(684)	(887)
Fair Market Value	9,725	15,923
Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,713	11,231
Unrealized Gains	185	1,223
Unrealized Losses	(2,394)	(46)
Fair Market Value	9,504	12,408
Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,881	11,001
Unrealized Gains	203	986
Unrealized Losses	(1,181)	(319)
Fair Market Value	9,903	11,668
Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	26
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	24
Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,312	9,396
Unrealized Gains	20	454
Unrealized Losses	(2,383)	(470)
Fair Market Value	6,949	9,380
Level 2 | Preneed Funeral Trust Investments | Other Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,677	3,754
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 3,677	$ 3,754

Trust Investments (Estimated _2

Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments $ in Thousands	Jun. 30, 2022 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 1,241
Due in one to five years	5,844
Due in five to ten years	5,297
Thereafter	17,270
Total fixed income securities	$ 29,652

Trust Investments (Preneed fune

Trust Investments (Preneed funeral trust investment security transactions) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt and Equity Securities, FV-NI [Line Items]
Total		$ 0		$ 0
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Unrealized gains (losses), net	$ (13,927)	(1,113)	$ (7,400)	8,206
Total	0	0	0	0
Preneed Funeral Trust Investments | Other, Net
Debt and Equity Securities, FV-NI [Line Items]
Investment income	481	535	847	904
Expenses and taxes	(322)	(436)	(537)	(632)
Total	9,709	(4,846)	1,346	(15,841)
Realized gains	6,147	9,388	7,890	13,259
Realized losses	$ (2,088)	$ (3,528)	$ (2,146)	$ (5,896)

Trust Investments (Purchases _2

Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ 0	$ (17,863)	$ (590)	$ (25,491)
Sales	$ 30	$ 17,765	$ 530	$ 25,289

Trust Investments (Unrealized_2

Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	$ 18,519	$ 6,427
In Loss Position Less than 12 months, Unrealized Losses	(3,476)	(613)
In Loss Position Greater than 12 months, Fair Market Value	3,531	3,258
In Loss Position Greater than 12 months, Unrealized Losses	(814)	(639)
Total, Fair Market Value	22,050	9,685
Total, Unrealized Losses	(4,290)	(1,252)
US agency obligations [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	520
In Loss Position Less than 12 months, Unrealized Losses	31
In Loss Position Greater than 12 months, Fair Market Value	0
In Loss Position Greater than 12 months, Unrealized Losses	0
Total, Fair Market Value	520
Total, Unrealized Losses	31
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	5,365	4,251
In Loss Position Less than 12 months, Unrealized Losses	(289)	(509)
In Loss Position Greater than 12 months, Fair Market Value	522	548
In Loss Position Greater than 12 months, Unrealized Losses	(395)	(378)
Total, Fair Market Value	5,887	4,799
Total, Unrealized Losses	(684)	(887)
Corporate debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	6,951	965
In Loss Position Less than 12 months, Unrealized Losses	(2,394)	(46)
In Loss Position Greater than 12 months, Fair Market Value	0	0
In Loss Position Greater than 12 months, Unrealized Losses	0	0
Total, Fair Market Value	6,951	965
Total, Unrealized Losses	(2,394)	(46)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	5,683	1,211
In Loss Position Less than 12 months, Unrealized Losses	(762)	(58)
In Loss Position Greater than 12 months, Fair Market Value	3,009	2,710
In Loss Position Greater than 12 months, Unrealized Losses	(419)	(261)
Total, Fair Market Value	8,692	3,921
Total, Unrealized Losses	$ (1,181)	$ (319)

Trust Investments (Narrative) (

Trust Investments (Narrative) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Preneed Cemetery Trust Investments
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 102,771	$ 96,817
Preneed Funeral Trust Investments
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 112,969	$ 110,476

Trust Investments (Components_3

Trust Investments (Components of Care trusts’ corpus) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
Care trusts’ corpus	$ 63,004	$ 71,156
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Cemetery perpetual care trust investments, at market value	63,703	72,400
Obligations due from trust	(699)	(1,244)
Care trusts’ corpus	$ 63,004	$ 71,156

Trust Investments (Cost and f_4

Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Cost	$ 69,261	$ 67,290
Unrealized Gains	3,070	8,794
Unrealized Losses	(9,186)	(4,373)
Fair Market Value	63,145	71,711
Preneed cemetery trust investments	$ 63,703	$ 72,400
Market value as a percentage of cost	91.20%	106.60%
Perpetual Care Trust Investments | Accrued investment income
Gain (Loss) on Securities [Line Items]
Cost	$ 558	$ 689
Fair Market Value	558	689
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Cost	112,969	110,476
Unrealized Gains	3,940	10,961
Unrealized Losses	(11,340)	(5,296)
Fair Market Value	105,569	116,141
Preneed cemetery trust investments	$ 106,232	$ 116,973
Market value as a percentage of cost	93.40%	105.10%
Preneed Funeral Trust Investments | Accrued investment income
Gain (Loss) on Securities [Line Items]
Cost	$ 663	$ 832
Fair Market Value	663	832
Level 1 | Perpetual Care Trust Investments | Cash and money market accounts
Gain (Loss) on Securities [Line Items]
Cost	7,600	1,447
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	7,600	1,447
Level 1 | Perpetual Care Trust Investments | Common stock
Gain (Loss) on Securities [Line Items]
Cost	26,615	27,853
Unrealized Gains	2,210	4,990
Unrealized Losses	(3,771)	(3,008)
Fair Market Value	25,054	29,835
Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Gain (Loss) on Securities [Line Items]
Cost	31,673	23,438
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	31,673	23,438
Level 1 | Preneed Funeral Trust Investments | Common stock
Gain (Loss) on Securities [Line Items]
Cost	35,408	36,694
Unrealized Gains	2,851	6,417
Unrealized Losses	(4,665)	(3,574)
Fair Market Value	33,594	39,537
Level 1 | Preneed Funeral Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost		26
Unrealized Gains		7
Unrealized Losses		0
Fair Market Value		33
Level 2 | Perpetual Care Trust Investments | Foreign debt
Gain (Loss) on Securities [Line Items]
Cost	7,637	10,949
Unrealized Gains	480	1,401
Unrealized Losses	(566)	(647)
Fair Market Value	7,551	11,703
Level 2 | Perpetual Care Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	9,449	9,139
Unrealized Gains	209	1,065
Unrealized Losses	(1,974)	(32)
Fair Market Value	7,684	10,172
Level 2 | Perpetual Care Trust Investments | Preferred stock
Gain (Loss) on Securities [Line Items]
Cost	9,630	9,742
Unrealized Gains	143	803
Unrealized Losses	(951)	(226)
Fair Market Value	8,822	10,319
Level 2 | Perpetual Care Trust Investments | Fixed Income Securities [Member]
Gain (Loss) on Securities [Line Items]
Cost		19
Unrealized Gains		5
Unrealized Losses		0
Fair Market Value		24
Level 2 | Perpetual Care Trust Investments | Other Investments
Gain (Loss) on Securities [Line Items]
Cost	8,312	8,141
Unrealized Gains	28	530
Unrealized Losses	(1,922)	(460)
Fair Market Value	6,418	8,211
Level 2 | Perpetual Care Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost	18
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	16
Level 2 | Preneed Funeral Trust Investments | Foreign debt
Gain (Loss) on Securities [Line Items]
Cost	9,728	14,936
Unrealized Gains	681	1,874
Unrealized Losses	(684)	(887)
Fair Market Value	9,725	15,923
Level 2 | Preneed Funeral Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	11,713	11,231
Unrealized Gains	185	1,223
Unrealized Losses	(2,394)	(46)
Fair Market Value	9,504	12,408
Level 2 | Preneed Funeral Trust Investments | Preferred stock
Gain (Loss) on Securities [Line Items]
Cost	10,881	11,001
Unrealized Gains	203	986
Unrealized Losses	(1,181)	(319)
Fair Market Value	9,903	11,668
Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities [Member]
Gain (Loss) on Securities [Line Items]
Cost	9,312	9,396
Unrealized Gains	20	454
Unrealized Losses	(2,383)	(470)
Fair Market Value	6,949	9,380
Level 2 | Preneed Funeral Trust Investments | Other Investments
Gain (Loss) on Securities [Line Items]
Cost	3,677	3,754
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	3,677	$ 3,754
Level 2 | Preneed Funeral Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost	26
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	$ 24

Trust Investments (Estimated _3

Trust Investments (Estimated maturities of the fixed income securities) (Details) - Perpetual Care Trust Investments $ in Thousands	Jun. 30, 2022 USD ($)
Gain (Loss) on Securities [Line Items]
Due in one year or less	$ 875
Due in one to five years	4,217
Due in five to ten years	4,177
Thereafter	14,788
Total	$ 24,057

Trust Investments (Fixed income

Trust Investments (Fixed income securities within our perpetual care trust investment in an unrealized loss position) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	$ 15,049	$ 4,351
In Loss Position Greater than 12 months, Fair Market Value	3,277	2,385
Total, Fair Market Value	18,326	6,736
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(2,833)	(394)
In Loss Position Greater than 12 months, Unrealized Losses	(658)	(511)
Total, Unrealized Losses	(3,491)	(905)
Foreign debt
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	4,401	2,649
In Loss Position Greater than 12 months, Fair Market Value	446	468
Total, Fair Market Value	4,847	3,117
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(225)	(321)
In Loss Position Greater than 12 months, Unrealized Losses	(341)	(326)
Total, Unrealized Losses	(566)	(647)
Corporate debt
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	5,511	846
In Loss Position Greater than 12 months, Fair Market Value	0	0
Total, Fair Market Value	5,511	846
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(1,974)	(32)
In Loss Position Greater than 12 months, Unrealized Losses	0	0
Total, Unrealized Losses	(1,974)	(32)
Preferred stock
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	5,137	856
In Loss Position Greater than 12 months, Fair Market Value	2,831	1,917
Total, Fair Market Value	7,968	2,773
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(634)	(41)
In Loss Position Greater than 12 months, Unrealized Losses	(317)	(185)
Total, Unrealized Losses	$ (951)	$ (226)

Trust Investments (Perpetual ca

Trust Investments (Perpetual care trust investment security transactions recorded in Other, net) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Gain (Loss) on Securities [Line Items]
Total		$ 0		$ 0
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Realized gains		1,258		1,949
Realized losses		(496)		(916)
Net change in Care trusts’ corpus		120	$ 5,161	(7,850)
Preneed Funeral Trust Investments | Interest Expense Net of Other Income
Gain (Loss) on Securities [Line Items]
Realized gains	$ 994		1,244
Realized losses	(281)		(289)
Unrealized gains (losses), net	(10,844)	$ (882)	(6,116)	$ 6,817
Net change in Care trusts’ corpus	10,131
Total	$ 0		$ 0

Trust Investments (Perpetual _2

Trust Investments (Perpetual care trust investment security transactions recorded in Other revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Gain (Loss) on Securities [Line Items]
Revenues	$ 90,600	$ 88,277	$ 188,761	$ 184,914
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Total		(120)	(5,161)	7,850
Other revenue
Gain (Loss) on Securities [Line Items]
Revenues	6,774	6,552	13,586	13,536
Other revenue | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Investment income	2,776	2,710	5,538	5,223
Realized losses, net	(258)	(141)
Total	$ 2,518	$ 2,569
Realized losses, net			(604)	(279)
Revenues			$ 4,934	$ 4,944

Trust Investments (Purchases _3

Trust Investments (Purchases and sales of investments in the perpetual care trusts) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Gain (Loss) on Securities [Line Items]
Purchases	$ 280	$ 12,919	$ 411	$ 19,056
Sales	$ 441	$ 13,307	$ 441	$ 19,263

Receivables Accounts Receivable

Receivables Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Trade and financed receivables	$ 23,369	$ 24,357
Other receivables	1,893	1,947
Allowance for credit losses	(954)	(990)
Allowance for credit losses		990
Accounts receivable, net	24,308	25,314
Funeral
Segment Reporting Information [Line Items]
Trade and financed receivables	8,719	10,728
Other receivables	402	329
Allowance for credit losses	(328)	(365)
Allowance for credit losses		365
Accounts receivable, net	8,793	10,692
Cemetery
Segment Reporting Information [Line Items]
Trade and financed receivables	14,650	13,629
Other receivables	1,160	1,433
Allowance for credit losses	(626)	(625)
Allowance for credit losses		625
Accounts receivable, net	15,184	14,437
Corporate
Segment Reporting Information [Line Items]
Trade and financed receivables	0	0
Other receivables	331	185
Allowance for credit losses	0	0
Allowance for credit losses		0
Accounts receivable, net	$ 331	$ 185

Receivables (Narrative) (Detail

Receivables (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	$ 954		$ 990
Term of sales contract for cemetery interment rights, maximum	5 years
Unearned finance charges associated with receivables	$ 4,769		4,644
Provision for credit losses	1,657	$ 849
Preneed Cemetery Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	1,106		$ 1,079
Provision for credit losses	$ 488

Receivables (Preneed cemetery r

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	$ 56,287		$ 52,855
Unearned finance charges associated with receivables	4,769		4,644
Total	51,518		48,211
Less: balances due on undelivered cemetery preneed contracts	(10,063)		(10,353)
Preneed cemetery receivables, net	25,699		23,150
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	990
Provision	(1,657)	$ (849)
Ending balance	954
Trade and financed receivables	23,369		24,357
Receivables from Preneed Funeral Trusts	(19,689)		(19,009)
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss	(1,732)		(1,704)
Accounts Receivable, after Allowance for Credit Loss	(14,024)		(13,004)
Cemetery
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	625
Ending balance	626
Trade and financed receivables	14,650		13,629
Preneed Cemetery Receivables
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,079
Write-offs and cancellations	(461)
Provision	(488)
Ending balance	1,106
Interment rights
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	43,387		40,863
Merchandise and services
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	$ 8,131		$ 7,348

Receivables (Aging of past due

Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	$ 56,287
Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,967
31-60 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	799
61-90 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	537
91-120 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	261
>120 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,370
Current
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	52,320
Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	41,455
Recognized revenue | Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,103
Recognized revenue | 31-60 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	608
Recognized revenue | 61-90 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	393
Recognized revenue | 91-120 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	201
Recognized revenue | >120 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,901
Recognized revenue | Current
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	38,352
Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	14,832
Deferred revenue | Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	864
Deferred revenue | 31-60 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	191
Deferred revenue | 61-90 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	144
Deferred revenue | 91-120 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	60
Deferred revenue | >120 Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	469
Deferred revenue | Current
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 13,968

Receivables Allowance for credi

Receivables Allowance for credit losses by portfolio segment (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for Credit Losses	$ (1,169)
Write Offs	1,817
Recoveries	(612)
Allowance for credit losses	(954)	$ (990)
Funeral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for Credit Losses	(869)
Write Offs	1,518
Recoveries	(612)
Allowance for credit losses	(328)	(365)
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for Credit Losses	(300)
Write Offs	299
Recoveries	0
Allowance for credit losses	$ (626)	$ (625)

Receivables Amortized cost basi

Receivables Amortized cost basis (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
2022	$ 16,696
2021	17,141
2020	8,749
2019	5,053
2018	2,117
Prior	1,762
Total	$ 51,518	$ 48,211

Receivables from Preneed Fune_3

Receivables from Preneed Funeral Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 20,298	$ 19,597
Less: Allowance for contract cancellation	(609)	(588)
Receivables from preneed trusts, net	$ 19,689	$ 19,009

Receivables from Preneed Fune_4

Receivables from Preneed Funeral Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Historical Cost Basis
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 20,298	$ 19,597
Historical Cost Basis | Cash and cash equivalents
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	5,927	5,595
Historical Cost Basis | Fixed income investments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,706	11,386
Historical Cost Basis | Mutual funds and common stocks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,661	2,611
Historical Cost Basis | Annuities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4	5
Fair Value
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	20,073	19,668
Fair Value | Cash and cash equivalents
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	5,927	5,595
Fair Value | Fixed income investments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,706	11,386
Fair Value | Mutual funds and common stocks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,436	2,682
Fair Value | Annuities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 4	$ 5

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Credit Agreement 2018 | Revolving Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	$ 175,200	$ 155,400
Notes Payable, Other Payables | Acquisition Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	4,500
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 327,700

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 260		$ 260		$ 6
Deferred Costs and Other Assets	29,653		29,653		29,378
Amortization of intangibles			634	$ 645
Amortization of intangibles	174	$ 156	344	308
Accumulated Amortization of Other Deferred Costs	2,622		$ 2,622		2,278
Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization term			8 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization term			10 years
Tradenames
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	23,565		$ 23,565		23,565
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	2,019		2,019		2,247
Finite-Lived Intangible Assets, Accumulated Amortization	3,232		3,232		3,316
Amortization of intangibles	142	$ 169	$ 290	$ 337
Prepaid Agreements | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization term			1 year
Prepaid Agreements | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization term			10 years
Capitalized Commissions
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 3,809		$ 3,809		$ 3,560

Intangible and Other Non-Curr_4

Intangible and Other Non-Current Assets - Aggregate amortization expense for our intangible assets (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Remainder of 2022	$ 270
2023	496
2024	381
2025	372
2026	257
Thereafter	243
Total amortization expense	2,019	$ 2,247
Capitalized Commissions
Finite-Lived Intangible Assets [Line Items]
Remainder of 2022	644
2023	673
2024	612
2025	547
2026	481
Thereafter	852
Total amortization expense	$ 3,809	$ 3,560

Credit Facility and Acquisiti_3

Credit Facility and Acquisition Debt (Narrative) (Details)			3 Months Ended		6 Months Ended		12 Months Ended
	May 27, 2022 USD ($)	Sep. 29, 2020 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021	Jun. 30, 2022 USD ($)	Jun. 30, 2021	Dec. 31, 2021 USD ($)	Dec. 31, 2022
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility present accordion provisions			$ 75,000,000		$ 75,000,000
Debt Instrument, Debt Compliance, EBITDA					$ 0.50
Deferred payments		$ 2,300,000
Line of Credit | Prime Rate Option
Debt Covenant To Actual Ratios [Line Items]
Basis spread on variable rate					1.125%
Line of Credit | Libor Margin Option
Debt Covenant To Actual Ratios [Line Items]
Basis spread on variable rate					2.125%
Revolving Credit Facility | Credit Agreement 2018
Debt Covenant To Actual Ratios [Line Items]
Long-term Debt			$ 175,200,000		$ 175,200,000		$ 155,400,000
Minimum | Deferred Purchase Price Notes
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, imputed interest rate			7.30%		7.30%
Debt instrument, term							9 years
Maximum | Deferred Purchase Price Notes
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, imputed interest rate			10%		10%
Debt instrument, term							20 years
Ratio Actual | Forecast
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital								5.25
Ratio Actual | Minimum
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital			0.25		0.25
Term Loan
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 250,000,000		$ 250,000,000		$ 200,000,000
Transaction costs	$ 300,000
Letter of Credit
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity							15
Swingline
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity							$ 10
Revolving Credit Facility | Revolving Credit Facility, Secured, Floating Rate | Line of Credit
Debt Covenant To Actual Ratios [Line Items]
Remaining borrowing capacity			$ 72,500,000		$ 72,500,000
Revolving Credit Facility | Revolving Credit Facility, Secured, Floating Rate | Credit Agreement
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, interest rate during period			2.90%	2.50%	2.50%	2.80%
Revolving Credit Facility | Ratio Actual | Revolving Credit Facility, Secured, Floating Rate | Line of Credit
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)			1.20		1.20

Credit Facility and Acquisiti_4

Credit Facility and Acquisition Debt (Long-term Debt Table) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Less: current portion	$ (583)	$ (521)
Total acquisition debt, net of current portion	3,891	3,979
Accumulated amortization, debt issuance costs	1,508	1,324
Credit Agreement | Revolving Credit Facility
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $86 and $155, respectively	(1,699)
Revolving Credit Facility | Credit Agreement 2018
Debt Instrument [Line Items]
Long-term Debt	175,200	155,400
Revolving Credit Facility | Credit Agreement
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $86 and $155, respectively		(1,543)
Term Loan | Credit Agreement
Debt Instrument [Line Items]
Long-term Debt	173,501	153,857
Acquisition debt | Notes Payable, Other Payables
Debt Instrument [Line Items]
Long-term Debt	$ 4,474	$ 4,500

Credit Facility and Acquisiti_5

Credit Facility and Acquisition Debt - Credit Facility (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt Instrument [Line Items]
Credit Facility amortization of debt issuance costs			$ 253	$ 345
Credit Agreement
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 1,314	$ 372	2,161	817
Line of Credit
Debt Instrument [Line Items]
Credit Facility amortization of debt issuance costs	$ 96	$ 99	$ 184	$ 217

Credit Facility and Acquisiti_6

Credit Facility and Acquisition Debt - Imputed Interest (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Series of Individually Immaterial Business Acquisitions
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 79	$ 93	$ 159	$ 190

Senior Notes (Narrative) (Detai

Senior Notes (Narrative) (Details) - USD ($)		3 Months Ended	6 Months Ended
	May 31, 2018	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Redemption period			180 days
Senior Notes 4.25%
Debt Instrument [Line Items]
Debt instrument, term			83 years
Senior Notes
Debt Instrument [Line Items]
Long-term debt measured at fair value			$ 327,700,000
Principal amount			$ 400,000,000		$ 400,000,000
Senior Notes | Period One
Debt Instrument [Line Items]
Redemption price percentage	102.13%
Senior Notes | Period Two
Debt Instrument [Line Items]
Redemption price percentage	101.06%
Senior Notes | Period Four
Debt Instrument [Line Items]
Percentage of principal amount redeemed	40%
Senior Notes | Period Five
Debt Instrument [Line Items]
Redemption price percentage	104.25%		101%
Senior Notes | Period Six
Debt Instrument [Line Items]
Redemption price percentage			100%
Percentage of principal amount redeemed	50%
Senior Note Two | Senior Notes 4.25%
Debt Instrument [Line Items]
Stated interest rate percentage			4.25%
Senior Note Two | Senior Notes
Debt Instrument [Line Items]
Unamortized debt issuance costs		6.20%	4.30%	6.88%
Senior Note One | Senior Notes
Debt Instrument [Line Items]
Effective interest rate on unamortized debt discount			4.42%
Unamortized debt issuance costs		6.87%		6.69%
Principal amount			$ 400,000,000
Stated interest rate percentage			6.625%

Senior Notes (Carrying Value of

Senior Notes (Carrying Value of Senior Notes) (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Accumulated amortization, debt issuance costs	$ 1,508,000	$ 1,324,000
Senior Notes
Debt Instrument [Line Items]
Principal amount	400,000,000	400,000,000
Debt discount, net of accumulated amortization of $301 and $544, respectively	(3,955,000)	(4,199,000)
Debt issuance costs, net of accumulated amortization of $86 and $155, respectively	(1,122,000)	(1,191,000)
Carrying value of the Senior Notes	394,923,000	394,610,000
Accumulated amortization, debt discount	544,000	301,000
Accumulated amortization, debt issuance costs	$ 155,000	$ 86,000

Senior Notes (Interest Expense)

Senior Notes (Interest Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt Instrument [Line Items]
Amortization of debt issuance costs			$ 253	$ 345
Senior Note Two
Debt Instrument [Line Items]
Accretion of debt discount, net of debt premium on senior notes	$ 0	$ 27
Senior Notes
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	4,230	6,642	8,480	13,267
Amortization of debt issuance costs	35	53	69	127
Senior Notes | Senior Note Two
Debt Instrument [Line Items]
Accretion of debt discount, net of debt premium on senior notes			0	85
Senior Notes | Senior Note One
Debt Instrument [Line Items]
Accretion of debt discount, net of debt premium on senior notes	$ 122	$ 128	$ 243	$ 266

Leases - Lease Costs (Details)

Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Operating lease cost	$ 853	$ 964	$ 1,701	$ 1,924
Short-term lease cost	76	57	178	106
Variable Lease, Cost	16	16	23	57
Depreciation of leased assets	109	109	217	217
Interest on lease liabilities	112	119	225	239
Total finance lease cost	221	228	442	456
Total lease cost	$ 1,166	$ 1,265	$ 2,344	$ 2,543

Leases - Cash flow (Details)

Leases - Cash flow (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 1,795	$ 1,930
Cash paid for finance leases included in financing activities	$ 426	$ 417

Leases - Right-of-use Assets Ob

Leases - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 576	$ 75
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 0	$ 0

Leases - Carrying Values of Lea

Leases - Carrying Values of Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 17,571	$ 17,881
Finance lease right-of-use assets	6,770	6,770
Accumulated depreciation	(2,660)	(2,443)
Finance lease right-of-use assets, net	4,110	4,327
Operating lease obligations	2,029	1,913
Finance lease obligations	411	375
Total current lease liabilities	2,440	2,288
Obligations under operating leases, net of current portion	18,005	18,520
Finance lease non-current liabilities	4,945	5,157
Total non-current lease liabilities	22,950	23,677
Total lease liabilities	$ 25,390	$ 25,965

Leases - Lease Term and Discoun

Leases - Lease Term and Discount Rate (Details)	Jun. 30, 2022
Weighted-average remaining lease term (years)
Operating leases	9 years 3 months 18 days
Finance leases	12 years
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.20%

Leases - Maturities of Operatin

Leases - Maturities of Operating and Financing Lease Liabilities (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Operating
Remainder of 2022	$ 1,791
2023	3,509
2024	3,485
2025	3,256
2026	3,201
Thereafter	13,101
Total lease payments	28,343
Less: Interest	(8,309)
Present value of lease liabilities	20,034
Finance
Remainder of 2022	442
2023	860
2024	791
2025	736
2026	745
Thereafter	4,810
Total lease payments	8,384
Less: Interest	(3,028)
Present value of lease liabilities	$ 5,356

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Aug. 02, 2022	Jan. 05, 2022	Jun. 30, 2022
Loss Contingencies [Line Items]
Litigation settlement		$ 1,000
Legal settlement accrual			$ 1,300
Forecast
Loss Contingencies [Line Items]
Payments for legal settlements	$ 1,200

Stockholders' Equity Stockholde

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) - USD ($)			3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 16, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Class of Stock [Line Items]
Exercise of stock options, shares			0	180,629	18,736	281,629
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price				$ 20.44		$ 21.78
Payment, Tax Withholding, Share-based Payment Arrangement					$ 286,000	$ 1,323,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Other Increases (Decreases) in Period, Description			—	77,792	8,125	142,524
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 25.88
Share-based Compensation Arrangement by Share-based Payment Award, Options, Returned for Payroll Taxes			—	17,971	1,601	25,982
Treasury stock acquired (in shares)			205,496	324,700	695,496	324,700
Treasury Stock Acquired, Average Cost Per Share			$ 40.02	$ 37.88	$ 49.22	$ 37.88
Treasury Stock, Value, Acquired, Cost Method			$ 8,224,000	$ 12,301,000	$ 34,234,000	$ 12,301,000
Advsior
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			126	135	219	277
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value			$ 5,000	$ 5,000	$ 10,000	$ 10,000
Stock options
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				3,100,000	500,000	4,400,000
Proceeds from Stock Options Exercised			0	733,000	60,000	879,000
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation			$ 0	$ 681,000	$ 82,000	$ 976,000
Stock options | Black-Scholes
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					58,500	701,400
Share price at grant date						$ 34.79
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value						$ 7,115,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period			18,138	0	25,138	3,840
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value					$ 959,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures Fair Valueriod			$ 214,000	$ 0	$ 285,000	$ 24,000
Stock options | Black-Scholes | Five Year Vesting Period
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value			$ 0	$ 0
Stock options | Black-Scholes | Seven Year Vesting Period
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0	0	310,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value			$ 0	$ 0	$ 5,388,000	$ 0
Stock options | Monte-Carlo Pricing Model
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0	0	0	150,000
Share price at grant date					$ 49.48	$ 34.79
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value			$ 0	$ 0	$ 0	$ 1,684,000
Stock options | Monte-Carlo Pricing Model | Minimum
Class of Stock [Line Items]
Common stock price for options to vest (in USD per share)			$ 53.39		$ 53.39
Number of options available to vest (in shares)			50,000		50,000
Stock options | Monte-Carlo Pricing Model | Maximum
Class of Stock [Line Items]
Common stock price for options to vest (in USD per share)			$ 77.34		$ 77.34
Number of options available to vest (in shares)			100,000		100,000
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				0	0	9,300
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value			$ 16,000	$ 27,000	$ 47,000	$ 27,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value				$ 0	$ 0	$ 324,000
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation			(49)	0	4,136	9,688
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation			$ (2,000)	$ 0	$ 205,000	$ 347,000
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited			450	966	1,450	966
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 34.79
Performance awards
Class of Stock [Line Items]
Share price at grant date	$ 52.49
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			23,263	0	27,013	10,254
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value			$ 1,100,000	$ 0	$ 1,262,000	$ 402,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			13,974	6,987	20,961	34,935
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value			$ 134,000	$ 67,000	$ 201,000	$ 335,000
Expected volatility	44.44%
Risk-free interest rate	2.55%
Expected holding period (years)	2 years 9 months
Good to Great Awards
Class of Stock [Line Items]
Share price at grant date		$ 49.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			0	0	27,448	0
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value			$ 0	$ 0	$ 1,400,000	$ 0

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($)						3 Months Ended					6 Months Ended
	Apr. 01, 2022	Jun. 01, 2020	Mar. 01, 2020	Jun. 03, 2019	Mar. 01, 2019	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Jul. 26, 2021	May 18, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value											$ 25.88
Directors compensation expense							$ 184,000			$ 219,000	$ 385,000	$ 455,000
Dividends declared per common share (in dollars per Share)		$ 0.1125	$ 0.1125	$ 0.1000	$ 0.1000		$ 0.1125			$ 0.100	$ 0.225	$ 0.200
Stock Issued During Period, Shares, Employee Stock Purchase Plans							11,796			13,706	25,089	31,888
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased (in USD per share)							$ 33.70			$ 26.32	$ 39.86	$ 26.32
Treasury stock acquired (in shares)							205,496			324,700	695,496	324,700
Treasury Stock, Value, Acquired, Cost Method							$ 8,224,000			$ 12,301,000	$ 34,234,000	$ 12,301,000
Treasury Stock Acquired, Average Cost Per Share							$ 40.02			$ 37.88	$ 49.22	$ 37.88
Shares settled (in shares)							24,700				24,700
Treasury stock settled							$ 700,000				$ 700,000
Additional authorized amount													$ 75,000,000	$ 75,000,000
Additional authorized amount							$ 48,900,000				$ 48,900,000
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period										0	0	9,300
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value										$ 0	$ 0	$ 324,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value												$ 34.79
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited							450			966	1,450	966
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation							(49)			0	4,136	9,688
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation							$ (2,000)			$ 0	$ 205,000	$ 347,000
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield											0.01%
Share-based compensation expense							$ 152,000			135,000	$ 351,000	341,000
Expected volatility											30.24%
Risk-free interest rate							0.31%	0.22%	0.08%
Expected holding period (years)							9 months	6 months	3 months
ESPP | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate						0.40%
Expected holding period (years)						1 year
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense							$ 40,000			98,000	$ 97,000	219,000
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage											33%
Share-based compensation expense							550,000			480,000	$ 1,188,000	1,040,000
Proceeds from Stock Options Exercised							0			733,000	60,000	879,000
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation							$ 0			$ 681,000	$ 82,000	$ 976,000
Stock options | Monte-Carlo Pricing Model
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							0			0	0	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value							$ 0			$ 0	$ 0	$ 1,684,000
Share price at grant date											$ 49.48	$ 34.79
Performance awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							23,263			0	27,013	10,254
Expected volatility	44.44%
Risk-free interest rate	2.55%
Expected holding period (years)	2 years 9 months
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value							$ 1,100,000			$ 0	$ 1,262,000	$ 402,000
Share price at grant date	$ 52.49
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							2,372			4,333	5,041	9,373
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value							$ 94,000			$ 160,000	$ 236,000	$ 338,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value							$ 39.65			$ 36.97	$ 46.83	$ 36.01
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense							$ 637,000			$ 352,000	$ 1,203,000	$ 589,000
Advsior
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							126			135	219	277
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value							$ 5,000			$ 5,000	$ 10,000	$ 10,000

Stockholders' Equity (ESPP) (De

Stockholders' Equity (ESPP) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended					6 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Employee Stock Purchase Plans		11,796			13,706	25,089	31,888
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased (in USD per share)		$ 33.70			$ 26.32	$ 39.86	$ 26.32
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		0.31%	0.22%	0.08%
Share-based compensation expense		$ 152			$ 135	$ 351	$ 341
Dividend yield						0.01%
Expected volatility						30.24%
Expected holding period (years)		9 months	6 months	3 months
ESPP | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.40%
Expected holding period (years)	1 year

Stockholders' Equity (Weighted

Stockholders' Equity (Weighted Average Assumptions) (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield					0.01%
Expected volatility					30.24%
Risk-free interest rate	0.31%	0.22%	0.08%
Expected holding period (years)	9 months	6 months	3 months
Stock options | Black-Scholes
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					58,500	701,400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value						$ 7,115,000
Stock options | Monte-Carlo Pricing Model
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0			0	0	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value	$ 0			$ 0	$ 0	$ 1,684,000

Stockholders' Equity Cash Divid

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended		6 Months Ended
	Jun. 01, 2020	Mar. 01, 2020	Jun. 03, 2019	Mar. 01, 2019	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.1125	$ 0.1125	$ 0.1000	$ 0.1000	$ 0.1125	$ 0.100	$ 0.225	$ 0.200
Dividends	$ 1,730	$ 1,725	$ 1,808	$ 1,799

Stockholders' Equity Performanc

Stockholders' Equity Performance Awards Assumptions (Details) - Performance awards - USD ($) $ / shares in Units, $ in Millions			3 Months Ended		6 Months Ended
	Apr. 01, 2022	Jun. 01, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental compensation expense		$ 2.6
Expected holding period (years)	2 years 9 months
Share price at grant date	$ 52.49
Expected volatility	44.44%
Risk-free interest rate	2.55%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			23,263	0	27,013	10,254

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss)	$ 10,899	$ (6,167)	$ 27,301	$ 6,766
Less: Loss (earnings) allocated to unvested restricted stock	(6)	8	(20)	(13)
Income (loss) attributable to common stockholders	$ 10,893	$ (6,159)	$ 27,281	$ 6,753
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding (in shares)	14,798,000	17,967,000	15,020,000	17,966,000
Denominator for diluted earnings per common share - weighted average shares outstanding (in shares)	15,712,000	18,511,000	16,033,000	18,364,000
Basic and Diluted earnings per common share:
Basic earnings (loss) per common share (in dollars per share)	$ 0.74	$ (0.34)	$ 1.82	$ 0.38
Diluted earnings (loss) per common share (in dollars per share)	$ 0.69	$ (0.33)	$ 1.70	$ 0.37
Stock options
Denominator [Abstract]
Effect of dilutive securities (in shares)	226,000	213,000	325,000	232,000
Basic and Diluted earnings per common share:
Antidilutive securities excluded from computation of diluted EPS	366,038	0	259,359	0
Performance awards
Denominator [Abstract]
Effect of dilutive securities (in shares)	688,000	331,000	688,000	166,000

Segment Reporting (Revenue) (De

Segment Reporting (Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Revenues	$ 90,600	$ 88,277	$ 188,761	$ 184,914
Services
Segment Reporting Information [Line Items]
Revenues	42,550	40,119	92,287	87,876
Merchandise
Segment Reporting Information [Line Items]
Revenues	24,302	24,028	52,688	51,913
Cemetery property
Segment Reporting Information [Line Items]
Revenues	16,974	17,578	30,200	31,589
Other revenue
Segment Reporting Information [Line Items]
Revenues	6,774	6,552	13,586	13,536
Funeral
Segment Reporting Information [Line Items]
Revenues	61,938	59,832	136,293	131,606
Funeral | Services
Segment Reporting Information [Line Items]
Revenues	38,140	36,225	83,656	79,747
Funeral | Merchandise
Segment Reporting Information [Line Items]
Revenues	20,525	20,370	45,810	44,831
Funeral | Cemetery property
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Funeral | Other revenue
Segment Reporting Information [Line Items]
Revenues	3,273	3,237	6,827	7,028
Cemetery
Segment Reporting Information [Line Items]
Revenues	28,662	28,445	52,468	53,308
Cemetery | Services
Segment Reporting Information [Line Items]
Revenues	4,410	3,894	8,631	8,129
Cemetery | Merchandise
Segment Reporting Information [Line Items]
Revenues	3,777	3,658	6,878	7,082
Cemetery | Cemetery property
Segment Reporting Information [Line Items]
Revenues	16,974	17,578	30,200	31,589
Cemetery | Other revenue
Segment Reporting Information [Line Items]
Revenues	$ 3,501	$ 3,315	$ 6,759	$ 6,508

Segment Reporting (Revenue, pre

Segment Reporting (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Operating Income (Loss)	$ 19,725	$ 20,924	$ 44,876	$ 47,170
Income (loss) before income taxes:	15,120	(10,359)	36,604	8,215
Total assets	1,151,423		1,151,423		$ 1,178,631
Funeral
Segment Reporting Information [Line Items]
Operating Income (Loss)	18,485	16,604	43,947	42,480
Income (loss) before income taxes:	19,765	16,462	46,973	42,174
Total assets	757,341		757,341		769,539
Cemetery
Segment Reporting Information [Line Items]
Operating Income (Loss)	10,421	11,498	18,639	20,991
Income (loss) before income taxes:	10,427	11,552	18,686	21,028
Total assets	377,702		377,702		390,344
Corporate
Segment Reporting Information [Line Items]
Operating Income (Loss)	(9,181)	(7,178)	(17,710)	(16,301)
Income (loss) before income taxes:	(15,072)	$ (38,373)	(29,055)	$ (54,987)
Total assets	$ 16,380		$ 16,380		$ 18,748

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Prepaid and other current assets:
Prepaid expenses		$ 3,466		$ 2,215
Other current assets		124		125
Total prepaid and other current assets		3,951		6,404
Acquisition debt		583		521
Finance lease obligations		411		375
Operating lease obligations		2,029		1,913
Total current portion of debt and lease obligations		3,023		2,809
Accrued and other liabilities:
Incentive compensation		6,069		19,121
Insurance		4,547		4,089
Unrecognized tax benefit		3,250		3,761
Vacation		3,425		3,334
Natural disaster liability		0		2,628
Interest		2,221		2,250
Salaries and wages		5,131		2,193
Employer payroll tax deferral		1,773		1,773
Employee meetings and award trips		234		1,462
Commissions		1,077		684
Income tax payable		387		485
Ad valorem and franchise taxes		1,653		450
Perpetual care trust payable		65		389
Other accrued liabilities		912		1,154
Total accrued and other liabilities		30,744		43,773
Other long-term liabilities:
Incentive compensation		1,829		1,291
Other long-term liabilities		0		128
Total other long-term liabilities		1,829		1,419
Cash paid for interest		10,901	$ 14,329
Cash paid for taxes		4,495	7,663
Unsettled share repurchases	$ 742	0
Fair value of donated real property		0	$ 635
Federal income taxes receivable
Prepaid and other current assets:
Income taxes receivable		0		4,064
State income taxes receivable
Prepaid and other current assets:
Income taxes receivable		$ 361		$ 0