Carriage Services (CSV) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 03, 2023
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
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		14,981,459
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,675	$ 1,170
Accounts receivable, net	25,524	24,458
Inventories	9,088	7,613
Prepaid and other current assets	4,030	4,733
Total current assets	40,317	37,974
Preneed cemetery trust investments	92,583	95,065
Preneed funeral trust investments	106,433	104,553
Preneed cemetery receivables, net	34,332	26,672
Receivables from preneed funeral trusts, net	21,295	19,976
Property, plant and equipment, net	288,407	278,106
Cemetery property, net	113,199	104,170
Goodwill	423,643	410,137
Intangible and other non-current assets, net	37,221	32,930
Operating lease right-of-use assets	15,987	17,060
Cemetery perpetual care trust investments	82,042	66,307
Total assets	1,255,459	1,192,950
Current liabilities:
Current portion of debt and lease obligations	3,811	3,172
Accounts payable	11,558	11,675
Accrued and other liabilities	37,977	30,621
Total current liabilities	53,346	45,468
Acquisition debt, net of current portion	3,335	3,438
Credit facility	185,856	188,836
Senior notes	395,737	395,243
Obligations under finance leases, net of current portion	6,724	4,743
Obligations under operating leases, net of current portion	15,736	17,315
Deferred preneed cemetery revenue	62,384	51,746
Deferred preneed funeral revenue	40,343	32,029
Deferred tax liability	48,907	48,820
Other long-term liabilities	1,504	3,065
Deferred preneed cemetery receipts held in trust	92,583	95,065
Deferred preneed funeral receipts held in trust	106,433	104,553
Care trusts’ corpus	81,299	65,495
Total liabilities	1,094,187	1,055,816
Commitments and contingencies
Stockholders’ equity:
Common stock, $0.01 par value; 80,000,000 shares authorized and 26,359,876 and 26,609,277 shares issued, respectively and 14,732,058 and 14,981,459 shares outstanding, respectively	266	264
Additional paid-in capital	241,141	238,780
Retained earnings	198,618	176,843
Treasury stock, at cost; 11,627,818 shares	(278,753)	(278,753)
Total stockholders’ equity	161,272	137,134
Total liabilities and stockholders’ equity	$ 1,255,459	$ 1,192,950

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
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	26,609,277	26,359,876
Common stock, shares outstanding	14,981,459	14,732,058
Treasury stock, shares	11,627,818	11,627,818

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Revenues	$ 90,494	$ 87,497	$ 283,686	$ 276,258
Field costs and expenses:
Cemetery property amortization	1,318	1,278	4,411	4,314
Field depreciation expense	3,634	3,281	10,546	9,831
Regional and unallocated funeral and cemetery costs	3,771	5,096	13,339	17,409
Other expenses	1,407	1,259	4,264	3,807
Total field costs and expenses	63,082	61,899	194,017	188,470
Gross profit	27,412	25,598	89,669	87,788
Corporate costs and expenses:
General, administrative and other	11,303	10,383	31,682	28,123
Net (gain) loss on divestitures, disposals and impairments charges	423	(7)	929	(433)
Operating income	15,686	15,222	57,058	60,098
Interest expense	9,278	6,678	27,213	18,208
Net gain on property damage, net of insurance claims	(379)	0	(343)	(3,275)
Other, net	11	(95)	(636)	(78)
Income before income taxes	6,776	8,639	30,824	45,243
Expense for income taxes	2,058	2,640	8,899	12,578
Tax adjustment related to discrete items	73	139	150	(496)
Total expense for income taxes	2,131	2,779	9,049	12,082
Net income	$ 4,645	$ 5,860	$ 21,775	$ 33,161
Earnings Per Share, Basic and Diluted [Abstract]
Continuing operations (in dollars per Share)	$ 0.31	$ 0.40	$ 1.46	$ 2.22
Continuing operations (in dollars per Share)	0.30	0.38	1.39	2.09
Dividends declared per common share (in dollars per Share)	$ 0.1125	$ 0.1125	$ 0.3375	$ 0.3375
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	14,820	14,689	14,791	14,908
Diluted (in Shares)	15,514	15,537	15,480	15,849
Service
Segment Reporting Information [Line Items]
Revenues	$ 43,708	$ 42,992	$ 136,437	$ 135,279
Field costs and expenses:
Cost of service and merchandise	22,650	22,317	69,202	65,805
Property and Merchandise
Segment Reporting Information [Line Items]
Revenues	40,287	37,607	125,928	120,495
Field costs and expenses:
Cost of service and merchandise	30,302	28,668	92,255	87,304
Other revenue
Segment Reporting Information [Line Items]
Revenues	$ 6,499	$ 6,898	$ 21,321	$ 20,484

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income	$ 21,775	$ 33,161
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	15,623	14,611
Provision for credit losses	2,314	2,292
Stock-based compensation expense	6,155	4,577
Deferred income tax expense	87	1,699
Amortization of intangibles	982	957
Amortization of debt issuance costs	524	397
Amortization and accretion of debt	384	368
Net (gain) loss on divestitures, disposals and impairment charges	929	(433)
Net gain on property damage, net of insurance claims	(343)	(3,275)
Gain on sale of real property	(658)	0
Other	0	(153)
Changes in operating assets and liabilities that provided (used) cash:
Accounts and preneed receivables	(4,607)	(3,053)
Inventories, prepaid and other current assets	(52)	2,785
Increase (Decrease) in Prepaid Expense and Other Assets	(2,285)	(1,381)
Preneed funeral and cemetery trust investments	990	(12,585)
Accounts payable	(117)	(2,451)
Accrued and other liabilities	5,297	(3,080)
Incentive payment from vendor	6,000	0
Deferred preneed funeral and cemetery revenue	11,110	2,852
Deferred preneed funeral and cemetery receipts held in trust	(2,259)	12,758
Net cash provided by operating activities	61,849	50,046
Cash flows from investing activities:
Acquisitions of businesses and real property	(44,000)	(8,876)
Proceeds from divestitures and sale of other assets	2,296	4,313
Proceeds from insurance claims	1,388	2,209
Capital expenditures	(13,069)	(20,346)
Net cash used in investing activities	(53,385)	(22,700)
Cash flows from financing activities:
Borrowings from the credit facility	68,100	114,600
Payments against the credit facility	(71,500)	(101,000)
Payment of debt issuance costs for the credit facility and senior notes	0	(339)
Payments on acquisition debt and obligations under finance leases	(491)	(314)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	1,207	1,438
Taxes paid on restricted stock vestings and exercise of stock options	(252)	(287)
Dividends paid on common stock	(5,023)	(5,108)
Purchase of treasury stock	0	(36,663)
Net cash used in financing activities	(7,959)	(27,673)
Net increase (decrease) in cash and cash equivalents	505	(327)
Cash and cash equivalents at beginning of period	1,170	1,148
Cash and cash equivalents at end of period	$ 1,675	$ 821

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, 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	$ 33,161,000						33,161,000
Issuance of common stock from employee stock purchase plan, shares	38,884		39,000
Issuance of common stock from employee stock purchase plan	$ 1,378,000		$ 0		1,378,000
Isuuance of common stock, shares				7,000
Issuance of common stock		$ 322,000				$ 322,000
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			(6,000)
Cancellation and surrender of common and restricted stock	(205,000)				(205,000)
Stock-based compensation expense	4,255,000				4,255,000
Dividends on common stock	$ (5,108,000)				(5,108,000)
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 Sep. 30, 2022			14,713,000
Ending Balance at Sep. 30, 2022	128,920,000		$ 263,000		238,787,000		168,623,000	(278,753,000)
Beginning balance, shares outstanding at Jun. 30, 2022			14,698,000
Beginning Balance at Jun. 30, 2022	122,844,000		$ 263,000		238,571,000		162,763,000	(278,753,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 5,860,000						5,860,000
Issuance of common stock from employee stock purchase plan, shares	13,795
Isuuance of common stock, shares			14,000	2,000
Issuance of common stock	$ 377,000	76,000			377,000	76,000
Exercise of stock options, shares	0
Cancellation and retirement of restricted common stock, shares			(1,000)
Cancellation and surrender of common and restricted stock	$ 0				0
Stock-based compensation expense	1,416,000				1,416,000
Dividends on common stock	$ (1,653,000)				(1,653,000)
Treasury stock acquired, shares	0
Treasury stock acquired	$ 0
Ending balance, shares outstanding at Sep. 30, 2022			14,713,000
Ending Balance at Sep. 30, 2022	128,920,000		$ 263,000		238,787,000		168,623,000	(278,753,000)
Beginning balance, shares outstanding at Dec. 31, 2022			14,732,000
Beginning Balance at Dec. 31, 2022	137,134,000		$ 264,000		238,780,000		176,843,000	(278,753,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 21,775,000						21,775,000
Issuance of common stock from employee stock purchase plan, shares	49,824		50,000
Issuance of common stock from employee stock purchase plan	$ 1,207,000				1,207,000
Isuuance of common stock, shares				11,000
Issuance of common stock, shares			30,000
Issuance of common stock	$ 826,000	338,000			826,000	338,000
Issuance of restricted common stock, shares			142,000
Issuance of restricted common stock			$ 2,000		(2,000)
Exercise of stock options, shares	74,200		12,000
Exercise of stock options	$ (174,000)				(174,000)
Cancellation and retirement of restricted common stock, shares			(3,000)
Cancellation and surrender of common and restricted stock	(78,000)				(78,000)
Stock-based compensation expense	4,991,000				4,991,000
Dividends on common stock	$ (5,023,000)				(5,023,000)
Treasury stock acquired, shares	0
Treasury stock acquired	$ 0
Other, shares			8,000
Other	276,000				276,000
Ending balance, shares outstanding at Sep. 30, 2023			14,982,000
Ending Balance at Sep. 30, 2023	161,272,000		$ 266,000		241,141,000		198,618,000	(278,753,000)
Beginning balance, shares outstanding at Jun. 30, 2023			14,958,000
Beginning Balance at Jun. 30, 2023	156,167,000		$ 266,000		240,681,000		193,973,000	(278,753,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 4,645,000						4,645,000
Issuance of common stock from employee stock purchase plan, shares	11,782
Isuuance of common stock, shares			12,000	5,000
Issuance of common stock	$ 284,000	$ 161,000			284,000	$ 161,000
Exercise of stock options, shares	44,900		7,000
Exercise of stock options	$ (133,000)				(133,000)
Stock-based compensation expense	1,831,000				1,831,000
Dividends on common stock	$ (1,683,000)				(1,683,000)
Treasury stock acquired, shares	0
Treasury stock acquired	$ 0
Ending balance, shares outstanding at Sep. 30, 2023			14,982,000
Ending Balance at Sep. 30, 2023	$ 161,272,000		$ 266,000		$ 241,141,000		$ 198,618,000	$ (278,753,000)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
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 accounts for approximately 70% of our total revenue and Cemetery operations, which currently accounts for approximately 30% of our total revenue. At September 30, 2023, we operated 171 funeral homes in 26 states and 32 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 sale of caskets and related funeral merchandise, 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. There have been no material changes in our accounting policies previously disclosed in Part II, Item 8 “Financial Statements and Supplementary Data” in Note 1 in our Annual Report on Form 10-K for the year ended December 31, 2022. In addition, 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, 2022 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. 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. Deferred Revenue During the nine months ended September 30, 2023, we withdrew $8.6 million of realized capital gains and earnings from our preneed funeral and cemetery trust investments. In certain states, we are allowed to make these withdrawals prior to the delivery of preneed merchandise and service contracts. The realized capital gains and earnings withdrawn increase our cash flow from operations, but are not recognized as revenue in our Consolidated Statements of Operations, however, they reduce our Preneed funeral trust investments and Preneed cemetery trust investments and increase our Deferred preneed funeral revenue and Deferred preneed cemetery revenue. Additionally, during the nine months ended September 30, 2023, we received a $6.0 million incentive payment from a vendor for entering into a strategic partnership agreement to market and sell prearranged funeral services in the future, which increased our cash flow from operations and Deferred preneed funeral revenue. The incentive payment will be deferred until we complete our implementation of the program and begin selling prearranged funeral services. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries we acquire 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. We performed our most recent annual goodwill impairment test as of August 31, 2023. We intend to perform a quantitative impairment test at least once every three years and perform a qualitative assessment during the remaining two years. We conducted a quantitative assessment in 2022 and a qualitative assessment in 2023. 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. Our quantitative goodwill impairment test involves estimates and management judgment. In the quantitative analysis, we compare the fair value of each reporting unit to its carrying value, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, the goodwill of that reporting unit is not considered impaired. We determine fair value for each reporting unit using both an income approach, weighted 90%, and a market approach, weighted 10%. Our methodology for determining an income-based fair value is based on discounting projected future cash flows. The projected future cash flows include assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows discounted at our weighted average cost of capital based on market participant assumptions. Our methodology for determining a market approach fair value utilizes the guideline public company method, in which we rely on market multiples of comparable companies operating in the same industry as the individual reporting units. In accordance with the guidance, if the fair value of the reporting unit is less than its carrying amount an impairment charge is recorded in an amount equal to the difference. For our 2023 annual qualitative assessment, we determined that there were no factors that would indicate the need to perform an additional quantitative goodwill impairment test. We concluded that it is more-likely-than-not that the fair value of our reporting units is greater than their carrying value and thus there was no impairment to goodwill. For our 2022 annual quantitative assessment, there was no impairment to goodwill as the fair value of our reporting units was greater than the carrying value. 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 4 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. We performed our most recent annual intangible assets impairment test as of August 31, 2023. We intend to perform a quantitative impairment test at least once every three years and perform a qualitative assessment during the remaining two years. We conducted a quantitative assessment in 2022 and a qualitative assessment in 2023. 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. Our quantitative intangible asset impairment test involves estimates and management judgment. Our quantitative analysis is performed using the relief from royalty method, which measures the tradenames by determining the value of the royalties that we are relieved from paying due to our ownership of the asset. We determine the fair value of the asset by discounting the cash flows that represent a savings in lieu of paying a royalty fee for use of the tradename. The discounted cash flow valuation uses projections of future cash flows and includes assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows and the determination and application of an appropriate royalty rate and discount rate. To estimate the royalty rates for the individual tradename, we mainly rely on the profit split method, but also consider the comparable third-party license agreements and the return on asset method. A scorecard is used to assess the relative strength of the individual tradename to further adjust the royalty rates selected under the profit-split method for qualitative factors. In accordance with the guidance, if the fair value of the tradename is less than its carrying amount, then an impairment charge is recorded in an amount equal to the difference. As a result of our 2023 qualitative assessment, we determined that there were factors that would indicate the need to perform an additional quantitative impairment test for certain funeral home businesses. As a result of this additional quantitative impairment test, we recorded an impairment to the tradenames for two of our funeral homes of $0.2 million, during the three and nine months ended September 30, 2023, as the carrying amount of these tradenames exceeded the fair value. For our 2022 assessment, there was no impairment to intangibles assets. See Note 10 to the Consolidated Financial Statements included herein for additional information related to our intangible assets. Property, Plant and Equipment Property, plant and equipment is comprised of the following (in thousands): December 31, 2022 September 30, 2023 Land $ 84,405 $ 85,660 Buildings and improvements 251,778 262,856 Furniture, equipment and automobiles 70,522 76,653 Property, plant and equipment, at cost 406,705 425,169 Less: accumulated depreciation (128,599) (136,762) Property, plant and equipment, net $ 278,106 $ 288,407 During the nine months ended September 30, 2023, we acquired $12.8 million of property, plant and equipment related to our acquisition of a business located in Bakersfield, CA, as more fully described in Note 3 to the Consolidated Financial Statements. Additionally, we sold real property for $1.2 million, with a carrying value of $0.6 million, resulting in a gain on the sale of $0.6 million. We also divested one funeral home that had a carrying value of property, plant and equipment of $0.3 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. During the nine months ended September 30, 2022, we acquired real property for $5.6 million. Additionally, we sold real property for $3.3 million, with a carrying value of $1.8 million, resulting in a gain on the sale of $1.4 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. Our growth and maintenance capital expenditures totaled $5.3 million and $2.4 million for the three months ended September 30, 2022 and 2023, respectively and $15.1 million and $7.9 million for the nine months ended September 30, 2022 and 2023, respectively, for property, plant and equipment. In addition, we recorded depreciation expense of $3.4 million and $3.8 million for the three months ended September 30, 2022 and 2023, respectively and $10.1 million and $11.0 million for the nine months ended September 30, 2022 and 2023, respectively. Cemetery Property Cemetery property was $104.2 million and $113.2 million, net of accumulated amortization of $59.0 million and $63.0 million at December 31, 2022 and September 30, 2023, 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 $1.5 million and $1.6 million for the three months ended September 30, 2022 and 2023 and $5.2 million and $5.1 million for the nine months ended September 30, 2022 and 2023, respectively. We recorded amortization expense for cemetery interment rights of $1.3 million for both the three months ended September 30, 2022 and 2023 and $4.3 million and $4.4 million for the nine months ended September 30, 2022 and 2023, respectively. During the nine months ended September 30, 2023, we acquired cemetery property for $9.0 million related to our acquisition of a business located in Bakersfield, CA, as more fully described in Note 3 to the Consolidated Financial Statements. We also divested two cemeteries that had a carrying value of cemetery property of $0.8 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. Income Taxes Income tax expense was $2.8 million and $2.1 million for the three months ended September 30, 2022 and 2023, respectively and $12.1 million and $9.0 million for the nine months ended September 30, 2022 and 2023, respectively. Our operating tax rate before discrete items was 30.6% and 30.4% for the three months ended September 30, 2022 and 2023, respectively and 27.8% and 28.9% for the nine months ended September 30, 2022 and 2023, respectively. Subsequent Events

Recently Issued Accounting Stan

Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Credit Losses - Vintage Disclosures In March 2022, the FASB issued ASU, Financial Instruments - Credit Losses (“Topic 326”) to make the requirement to disclose gross write-offs by class of financing receivable and major security type consistent for all public business entities. The amendment in this update provides specific guidance on the disclosure for current period write-offs by year of origination for financing receivables. This amendment is effective for fiscal years beginning after December 15, 2022, and therefore was effective for us beginning January 1, 2023. Our adoption of these amendments had no impact on our consolidated financial statements.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2023
Business Combinations [Abstract]
Business Combinations	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 measurement period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition. On March 22, 2023, we acquired a business consisting of three funeral homes, two cemeteries and one cremation focused business in the Bakersfield, California area for $44.0 million in cash. We acquired substantially all of the assets and assumed certain operating liabilities of this business. The pro forma impact of this acquisition on prior periods is not presented, as the impact is not significant to our reported results. The results of the acquired business are reflected in our Consolidated Statements of Operations from the date of acquisition. The following table summarizes the breakdown of the purchase price allocation for our Bakersfield, CA business acquisition (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 7,087 $ 131 $ 7,218 Preneed trust assets — 11,428 11,428 Property, plant & equipment 12,577 245 12,822 Cemetery property 9,035 — 9,035 Goodwill 13,612 (106) 13,506 Intangible and other non-current assets 3,763 — 3,763 Assumed liabilities (300) (66) (366) Preneed trust liabilities — (11,428) (11,428) Deferred revenue (1,774) (204) (1,978) Purchase price $ 44,000 $ — $ 44,000 The current assets relate to accounts receivable and inventory. The intangible and other non-current assets relate to the fair value of tradenames and right-of-use operating lease assets. The assumed liabilities relate to operating lease obligations and commissions payable. As of September 30, 2023, our accounting for this acquisition is complete. The following table summarizes the fair value of the assets acquired and liabilities assumed for this business (in thousands): Acquisition Date Type of Business Market Assets Acquired (Excluding Goodwill Liabilities March 22, 2023 Three Funeral Homes, Two Cemeteries and One Cremation Focused Business Bakersfield, CA $ 44,266 $ 13,506 $ (13,772) On August 8, 2022, we acquired a business consisting of two funeral homes in Kissimmee, FL for $6.3 million in cash. We acquired substantially all of the assets and assumed certain operating liabilities of this business. The following table summarizes the breakdown of the purchase price allocation for our Kissimmee, FL business acquisition (in thousands): Purchase Price Allocation Current assets $ 28 Preneed trust assets 1,439 Property, plant & equipment 2,986 Goodwill 2,694 Intangible and other non-current assets 542 Preneed trust liabilities (1,439) Purchase price $ 6,250 The intangible and other non-current assets relate to the fair value of tradenames and non-compete agreements. The following table summarizes the fair value of the assets acquired and liabilities assumed for our Kissimmee, FL business acquisition (in thousands): Acquisition Date Type of Business Market Assets Goodwill Liabilities August 8, 2022 Two Funeral Homes Kissimmee, FL $ 4,995 $ 2,694 $ (1,439)

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Goodwill at the beginning of the period $ 391,972 $ 410,137 Increase in goodwill related to acquisitions 19,511 13,506 Decrease in goodwill related to divestitures (901) — Decrease in goodwill related to assets held for sale (445) — Goodwill at the end of the period $ 410,137 $ 423,643 During the nine months ended September 30, 2023, we recognized $13.5 million in goodwill related to our acquisition of a business located in Bakersfield, CA, of which $4.5 million was allocated to our cemetery segment and $9.0 million was allocated to our funeral home segment.

DIVESTED OPERATIONS

DIVESTED OPERATIONS	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
DIVESTED OPERATIONS	DIVESTED OPERATIONS During the three months ended September 30, 2023, we sold one funeral home for $0.3 million. During the nine months ended September 30, 2023, we sold two funeral homes and two cemeteries for an aggregate of $1.1 million and merged one funeral home with another business we own in a nearby market. During the three months ended September 30, 2022, we did not sell any funeral homes or cemeteries. During the nine months ended September 30, 2022, we sold two funeral homes for an aggregate of $0.9 million and merged one funeral home with another business we own in a nearby market. The operating results of these divested funeral homes and cemeteries are reflected on our Consolidated Statements of Operations as shown in the table below (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Revenue $ — $ 18 $ 296 $ 242 Operating income — 8 25 3 Loss on divestitures (1) — (24) (703) (107) Income tax benefit — 5 188 30 Net loss from divested operations, after tax $ — $ (11) $ (490) $ (74) (1) Loss on divestitures is recorded in Net (gain) loss on divestitures, disposals and impairments charges on our Consolidated Statements of Operations.

Receivables

Receivables	9 Months Ended
	Sep. 30, 2023
Preneed Cemetery Receivables [Abstract]
Receivables	RECEIVABLES Accounts Receivable 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. Accounts receivable is comprised of the following (in thousands): September 30, 2023 Funeral Cemetery Corporate Total Trade and financed receivables $ 7,983 $ 18,240 $ — $ 26,223 Other receivables 336 391 100 827 Allowance for credit losses (285) (1,241) — (1,526) Accounts receivable, net $ 8,034 $ 17,390 $ 100 $ 25,524 December 31, 2022 Funeral Cemetery Corporate Total Trade and financed receivables $ 9,518 $ 14,429 $ — $ 23,947 Other receivables 643 833 48 1,524 Allowance for credit losses (311) (702) — (1,013) Accounts receivable, net $ 9,850 $ 14,560 $ 48 $ 24,458 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 segment (in thousands): January 1, 2023 Provision for Credit Losses Write Offs Recoveries September 30, 2023 Trade and financed receivables: Funeral $ (311) $ (858) $ 1,745 $ (861) $ (285) Cemetery (702) (548) 9 — (1,241) Total allowance for credit losses on trade and financed receivables $ (1,013) $ (1,406) $ 1,754 $ (861) $ (1,526) Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $8.9 million and $10.7 million at December 31, 2022 and September 30, 2023, 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. Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands): December 31, 2022 September 30, 2023 Interment rights $ 45,351 $ 58,032 Merchandise and services 8,585 10,574 Unearned finance charges 4,894 5,407 Preneed cemetery receivables $ 58,830 $ 74,013 The components of our preneed cemetery receivables are as follows (in thousands): December 31, 2022 September 30, 2023 Preneed cemetery receivables $ 58,830 $ 74,013 Less: unearned finance charges (4,894) (5,407) Preneed cemetery receivables, at amortized cost $ 53,936 $ 68,606 Less: allowance for credit losses (1,985) (3,548) Less: balances due on undelivered cemetery preneed contracts (11,552) (13,727) Less: amounts in accounts receivable (13,727) (16,999) Preneed cemetery receivables, net $ 26,672 $ 34,332 The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands): January 1, 2023 Provision for Credit Losses Write Offs September 30, 2023 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,283) $ (908) $ (116) $ (2,307) The amortized cost basis of our preneed cemetery receivables by year of origination at September 30, 2023 is as follows (in thousands): 2023 2022 2021 2020 2019 Prior Total Total preneed cemetery receivables, at amortized cost $ 27,143 $ 21,505 $ 11,134 $ 5,312 $ 1,909 $ 1,603 $ 68,606 The aging of past due preneed cemetery receivables at September 30, 2023 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 1,174 $ 739 $ 648 $ 3,686 $ 6,247 $ 48,632 $ 54,879 Deferred revenue 281 294 124 1,292 1,991 17,143 19,134 Total contracts $ 1,455 $ 1,033 $ 772 $ 4,978 $ 8,238 $ 65,775 $ 74,013 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 $11.6 million and $13.7 million at December 31, 2022 and September 30, 2023, 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.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS 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 11) and Senior Notes (as defined in Note 12) are classified within Level 2 of the Fair Value Measurements hierarchy. At September 30, 2023, the carrying value and fair value of our Credit Facility was $187.3 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. 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 September 30, 2023, the carrying value of our acquisition debt was $3.9 million, which approximated its fair value. The fair value of our Senior Notes was $342.6 million at September 30, 2023 based on the last traded or broker quoted price. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual care trust investments categories on our Consolidated Balance Sheet as having met the criteria for fair value measurement. 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. In addition, we have an investment in a limited partnership fund, whose fair value has been estimated using the net asset value per share practical expedient described in ASC 820-10-35-59, Fair Value Measurement of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) and therefore, has not been classified in the fair value hierarchy. The value of the investments in this fund cannot be redeemed because the investments include restrictions that do not allow for redemption within the first 12 months after acquisition. Our unfunded commitment for this investment at September 30, 2023 is $10.0 million. 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. See Notes 8 and 9 to our Consolidated Financial Statements for the fair value hierarchy levels of our trust investments.

Trust Investments

Trust Investments	9 Months Ended
	Sep. 30, 2023
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 our wholly-owned registered investment advisory firm (“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. 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, 2022 September 30, 2023 Preneed cemetery trust investments, at market value $ 98,269 $ 95,632 Less: allowance for contract cancellation (3,204) (3,049) Preneed cemetery trust investments $ 95,065 $ 92,583 The cost and market values associated with preneed cemetery trust investments at September 30, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 9,177 $ — $ — $ 9,177 Fixed income securities: U.S. agency obligations 2 803 — (75) 728 Foreign debt 2 9,246 959 (351) 9,854 Corporate debt 2 15,058 109 (4,872) 10,295 Preferred stock 2 11,524 528 (1,466) 10,586 Certificates of deposit 2 79 — (9) 70 Common stock 1 40,264 8,897 (7,508) 41,653 Limited partnership fund 3,572 108 — 3,680 Mutual funds: Equity 1 553 — (65) 488 Fixed income 2 11,361 2 (3,153) 8,210 Trust securities $ 101,637 $ 10,603 $ (17,499) $ 94,741 Accrued investment income $ 891 $ 891 Preneed cemetery trust investments $ 95,632 Market value as a percentage of cost 93.2% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 138 Due in one to five years 8,981 Due in five to ten years 3,956 Thereafter 18,458 Total fixed income securities $ 31,533 The cost and market values associated with preneed cemetery trust investments at December 31, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 10,434 $ — $ — $ 10,434 Fixed income securities: U.S. agency obligations 2 803 — (72) 731 Foreign debt 2 12,241 910 (644) 12,507 Corporate debt 2 15,066 104 (4,139) 11,031 Preferred stock 2 12,560 436 (1,789) 11,207 Certificate of deposit 2 79 — (8) 71 Common stock 1 42,929 5,102 (6,228) 41,803 Mutual funds: Equity 1 362 — (33) 329 Fixed income 2 12,324 10 (3,310) 9,024 Trust Securities $ 106,798 $ 6,562 $ (16,223) $ 97,137 Accrued investment income $ 1,132 $ 1,132 Preneed cemetery trust investments $ 98,269 Market value as a percentage of cost 91.0% The following table summarizes our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at September 30, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2023 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 $ — $ — $ 728 $ (75) $ 728 $ (75) Foreign debt 2,885 (100) 1,711 (251) 4,596 (351) Corporate debt 3,106 (276) 4,374 (4,596) 7,480 (4,872) Preferred stock 305 (21) 7,993 (1,445) 8,298 (1,466) Certificates of deposit — — 71 (9) 71 (9) Total fixed income securities with an unrealized loss $ 6,296 $ (397) $ 14,877 $ (6,376) $ 21,173 $ (6,773) The following table summarizes our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 732 $ (72) $ — $ — $ 732 $ (72) Foreign debt 5,394 (308) 744 (336) 6,138 (644) Corporate debt 8,037 (3,922) 563 (217) 8,600 (4,139) Preferred stock 7,146 (1,271) 2,517 (518) 9,663 (1,789) Certificates of deposit 71 (8) — — 71 (8) Total fixed income securities with an unrealized loss $ 21,380 $ (5,581) $ 3,824 $ (1,071) $ 25,204 $ (6,652) Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Investment income $ 556 $ 610 $ 1,618 $ 1,889 Realized gains 392 246 9,285 2,247 Realized losses (105) (190) (2,488) (1,336) Unrealized gains (losses), net (5,037) 1,818 (14,137) (6,896) Expenses and taxes (482) (454) (1,353) (1,076) Net change in deferred preneed cemetery receipts held in trust 4,676 (2,030) 7,075 5,172 $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Purchases $ (459) $ (5,481) $ (2,083) $ (14,619) Sales — 5,368 661 11,230 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, 2022 September 30, 2023 Preneed funeral trust investments, at market value $ 107,995 $ 109,863 Less: allowance for contract cancellation (3,442) (3,430) Preneed funeral trust investments $ 104,553 $ 106,433 The cost and market values associated with preneed funeral trust investments at September 30, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 27,984 $ — $ — $ 27,984 Fixed income securities: U.S treasury debt 1 485 — (48) 437 Foreign debt 2 8,680 917 (320) 9,277 Corporate debt 2 13,540 98 (4,287) 9,351 Preferred stock 2 10,413 495 (1,380) 9,528 Common stock 1 36,309 8,456 (6,561) 38,204 Limited partnership fund 3,413 103 — 3,516 Mutual funds: Equity 1 405 — (57) 348 Fixed income 2 9,599 2 (2,712) 6,889 Other investments 2 3,511 — — 3,511 Trust securities $ 114,339 $ 10,071 $ (15,365) $ 109,045 Accrued investment income $ 818 $ 818 Preneed funeral trust investments $ 109,863 Market value as a percentage of cost 95.4% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 80 Due in one to five years 7,980 Due in five to ten years 3,636 Thereafter 16,897 Total fixed income securities $ 28,593 The cost and market values associated with preneed funeral trust investments at December 31, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 29,641 $ — $ — $ 29,641 Fixed income securities: U.S. treasury debt 1 484 — (45) 439 Foreign debt 2 10,851 818 (555) 11,114 Corporate debt 2 12,735 89 (3,443) 9,381 Preferred stock 2 10,730 391 (1,564) 9,557 Common stock 1 36,478 4,485 (5,187) 35,776 Mutual funds: Equity 1 326 — (30) 296 Fixed income 2 9,907 9 (2,691) 7,225 Other investments 2 3,592 — — 3,592 Trust securities $ 114,744 $ 5,792 $ (13,515) $ 107,021 Accrued investment income $ 974 $ 974 Preneed funeral trust investments $ 107,995 Market value as a percentage of cost 93.3% The following table summarizes our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at September 30, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2023 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 $ — $ — $ 437 $ (48) $ 437 $ (48) Foreign debt 2,709 (94) 1,542 (226) 4,251 (320) Corporate debt 2,969 (264) 3,749 (4,023) 6,718 (4,287) Preferred stock 291 (20) 7,269 (1,360) 7,560 (1,380) Total fixed income securities with an unrealized loss $ 5,969 $ (378) $ 12,997 $ (5,657) $ 18,966 $ (6,035) The following table summarizes our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 439 $ (45) $ — $ — $ 439 $ (45) Foreign debt 4,766 (274) 626 (281) 5,392 (555) Corporate debt 6,742 (3,248) 506 (195) 7,248 (3,443) Preferred stock 5,908 (1,099) 2,261 (465) 8,169 (1,564) Total fixed income securities with an unrealized loss $ 17,855 $ (4,666) $ 3,393 $ (941) $ 21,248 $ (5,607) Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Investment income $ 398 $ 479 $ 1,245 $ 1,542 Realized gains 357 235 8,247 2,178 Realized losses (96) (181) (2,242) (1,278) Unrealized gains (losses), net (4,394) 1,911 (11,794) (5,294) Expenses and taxes (214) (182) (751) (576) Net change in deferred preneed funeral receipts held in trust 3,949 (2,262) 5,295 3,428 $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Purchases $ — $ (5,237) $ (590) $ (13,987) Sales 8 5,135 538 10,820 Cemetery Perpetual Care Trust Investments Care trusts’ corpus on our Consolidated Balance Sheet represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): December 31, 2022 September 30, 2023 Cemetery perpetual care trust investments, at market value $ 66,307 $ 82,042 Obligations due from trust (812) (743) Care trusts’ corpus $ 65,495 $ 81,299 The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at September 30, 2023 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 6,913 $ — $ — $ 6,913 Fixed income securities: Foreign debt 2 8,447 810 (338) 8,919 Corporate debt 2 13,152 137 (4,292) 8,997 Preferred stock 2 11,121 469 (1,334) 10,256 Common stock 1 33,764 7,586 (6,219) 35,131 Limited partnership fund 3,014 91 — 3,105 Mutual funds: Equity 1 464 — (57) 407 Fixed income 2 10,248 1 (2,737) 7,512 Trust securities $ 87,123 $ 9,094 $ (14,977) $ 81,240 Accrued investment income $ 802 $ 802 Cemetery perpetual care investments $ 82,042 Market value as a percentage of cost 93.2% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 7,107 Due in five to ten years 3,505 Thereafter 17,560 Total fixed income securities $ 28,172 The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at December 31, 2022 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 5,326 $ — $ — $ 5,326 Fixed income securities: Foreign debt 2 8,746 600 (470) 8,876 Corporate debt 2 10,540 118 (2,961) 7,697 Preferred stock 2 9,831 287 (1,374) 8,744 Common stock 1 28,625 3,443 (4,297) 27,771 Mutual funds: Equity 1 345 2 (22) 325 Fixed income 2 9,046 26 (2,310) 6,762 Trust securities $ 72,459 $ 4,476 $ (11,434) $ 65,501 Accrued investment income $ 806 $ 806 Cemetery perpetual care investments $ 66,307 Market value as a percentage of cost 90.4% The following table summarizes our fixed income securities (excluding mutual funds) within our cemetery perpetual care trust investment in an unrealized loss position at September 30, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2023 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 $ 2,906 $ (107) $ 1,576 $ (231) $ 4,482 $ (338) Corporate debt 2,621 (233) 3,704 (4,059) 6,325 (4,292) Preferred stock 257 (18) 7,356 (1,316) 7,613 (1,334) Total fixed income securities with an unrealized loss $ 5,784 $ (358) $ 12,636 $ (5,606) $ 18,420 $ (5,964) The following table summarizes our fixed income securities (excluding mutual funds) within our perpetual care trust investment in an unrealized loss position at December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 4,123 $ (218) $ 554 $ (252) $ 4,677 $ (470) Corporate debt 5,413 (2,818) 371 (143) 5,784 (2,961) Preferred stock 6,066 (1,032) 1,659 (342) 7,725 (1,374) Total fixed income securities with an unrealized loss $ 15,602 $ (4,068) $ 2,584 $ (737) $ 18,186 $ (4,805) 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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Realized gains $ 48 $ 31 $ 1,292 $ 862 Realized losses (13) (24) (302) (494) Unrealized gains (losses), net (3,730) 1,444 (9,846) (5,883) Net change in care trusts’ corpus 3,695 (1,451) 8,856 5,515 Total $ — $ — $ — $ — Cemetery perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Investment income $ 3,075 $ 2,663 $ 8,613 $ 8,741 Realized losses, net (739) (322) (1,343) (796) Total $ 2,336 $ 2,341 $ 7,270 $ 7,945 Purchases and sales of investments in the cemetery perpetual care trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Purchases $ (233) $ (4,625) $ (644) $ (11,336) Sales — 4,529 441 15,433

Receivables from Preneed Trusts

Receivables from Preneed Trusts	9 Months Ended
	Sep. 30, 2023
Receivables From Preneed Trusts [Abstract]
RECEIVABLES FROM PRENEED 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, 2022 September 30, 2023 Preneed funeral trust funds, at cost $ 20,594 $ 21,954 Less: allowance for contract cancellation (618) (659) Receivables from preneed funeral trusts, net $ 19,976 $ 21,295 The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations related to the underlying preneed funeral contracts at December 31, 2022 and September 30, 2023. 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 September 30, 2023 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,442 $ 6,442 Fixed income investments 12,661 12,661 Mutual funds and common stocks 2,847 2,519 Annuities 4 4 Total $ 21,954 $ 21,626 The composition of the preneed funeral trust funds at December 31, 2022 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,071 $ 6,071 Fixed income investments 11,795 11,795 Mutual funds and common stocks 2,725 2,440 Annuities 3 3 Total $ 20,594 $ 20,309

Intangible and Other Non-Curren

Intangible and Other Non-Current Assets	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Tradenames $ 25,610 $ 28,863 Capitalized commissions on preneed contracts, net of accumulated amortization of $2,990 and $3,579, respectively 4,048 4,507 Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,707, respectively 1,877 1,464 Internal-use software, net of accumulated amortization of $200 and $372, respectively 1,271 1,968 Other 124 419 Intangible and other non-current assets, net $ 32,930 $ 37,221 Tradenames During the nine months ended September 30, 2023, we increased the value of our tradenames by $3.5 million, with $1.3 million allocated to our funeral home segment and $2.2 million allocated to our cemetery segment, related to our acquisition of a business located in Bakersfield, CA, as more fully described in Note 3 to the Consolidated Financial Statements. As a result of our 2023 qualitative assessment, we determined that there were factors that would indicate the need to perform an additional quantitative impairment test for certain funeral home businesses. As a result of this additional quantitative impairment test, we recorded an impairment to the tradenames for two of our funeral homes of $0.2 million, during the three and nine months ended September 30, 2023, as the carrying amount of these tradenames exceeded the fair value. For our 2022 assessment, there was no impairment to intangibles assets. See Note 1 to the Consolidated Financial Statements included herein for a discussion of the methodology used for our indefinite-lived intangible asset impairment test. Capitalized Commissions 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. Amortization expense was $181,000 and $204,000 for the three months ended September 30, 2022 and 2023, respectively and $525,000 and $589,000 for the nine months ended September 30, 2022 and 2023, respectively. Prepaid Agreements Prepaid agreements not-to-compete are amortized over the term of the respective agreements, generally ranging from one Internal-use Software Internal-use software is amortized on a straight-line basis typically over three The aggregate amortization expense for our capitalized commissions, prepaid agreements and internal-use software as of September 30, 2023 is as follows (in thousands): Capitalized Commissions Prepaid Agreements Internal-use Software Years ending December 31, Remainder of 2023 $ 209 $ 129 $ 79 2024 800 424 305 2025 735 377 409 2026 668 262 396 2027 603 142 394 Thereafter 1,492 130 385 Total amortization expense $ 4,507 $ 1,464 $ 1,968

CREDIT FACILITY AND ACQUISITION

CREDIT FACILITY AND ACQUISITION DEBT	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
CREDIT FACILITY AND ACQUISITION DEBT	CREDIT FACILITY AND ACQUISITION DEBT At September 30, 2023, our senior secured revolving credit facility (the “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 aggregate 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 12) and certain of our subsequently acquired or organized domestic subsidiaries (collectively, the “Subsidiary Guarantors”). 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, among 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, pay dividends and make other restricted payments, and certain financial maintenance covenants. At September 30, 2023, we were subject to the following financial covenants under our Credit Facility: (A) a Total Leverage Ratio not to exceed 6.00 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 September 30, 2023. Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 September 30, 2023 Credit Facility $ 190,700 $ 187,300 Debt issuance costs, net of accumulated amortization of $1,926 and $2,340, respectively (1,864) (1,444) Total Credit Facility $ 188,836 $ 185,856 Acquisition debt $ 3,993 $ 3,924 Less: current portion (555) (589) Total acquisition debt, net of current portion $ 3,438 $ 3,335 At September 30, 2023, we had outstanding borrowings under the Credit Facility of $187.3 million. We also had one letter of credit for $2.3 million under the Credit Facility, which was increased to $2.6 million on July 7, 2023. The letter of credit will expire on November 27, 2023 and is expected to automatically renew annually and secures our obligations under our various self-insured policies. At September 30, 2023, we had $60.1 million of availability under the Credit Facility. The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Credit Facility interest expense $ 1,971 $ 4,508 $ 4,132 $ 12,987 Credit Facility amortization of debt issuance costs 109 138 293 414 Outstanding borrowings under our Credit Facility bear interest at a prime rate or the Bloomberg Short-Term Bank Yield Index (“BSBY”) rate, plus an applicable margin based on our leverage ratio. At September 30, 2023, the prime rate margin was equivalent to 2.375% and the BSBY rate margin was 3.375%. The weighted average interest rate on our Credit Facility was 4.3% and 9.0% for the three months ended September 30, 2022 and 2023, respectively and 3.1% and 8.5% for the nine months ended September 30, 2022 and 2023, respectively. 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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Acquisition debt imputed interest expense $ 78 $ 70 $ 237 $ 212

Senior Notes (Notes)

Senior Notes (Notes)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $794 and $1,178, respectively (3,706) (3,322) Debt issuance costs, net of accumulated amortization of $226 and $336, respectively (1,051) (941) Carrying value of the Senior Notes $ 395,243 $ 395,737 At September 30, 2023, the fair value of the Senior Notes, which are Level 2 measurements, was $342.6 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. The Indenture contains restrictive covenants limiting our ability and the ability of 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 and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Senior Notes interest expense $ 4,250 $ 4,250 $ 12,730 $ 12,750 Senior Notes amortization of debt discount 125 129 368 384 Senior Notes amortization of debt issuance costs 35 37 104 110

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASES	LEASES Our lease obligations consist of operating and finance leases related to real estate, equipment and vehicles. The components of lease cost are as follows (in thousands): Three months ended September 30, Nine months ended September 30, Income Statement Classification 2022 2023 2022 2023 Operating lease cost Facilities and grounds expense (1) $ 863 $ 887 $ 2,564 $ 2,638 Short-term lease cost Facilities and grounds expense (1) 82 75 260 261 Variable lease cost Facilities and grounds expense (1) 37 69 60 183 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 111 $ 190 $ 328 $ 407 Interest on lease liabilities Interest expense 110 137 335 345 Total finance lease cost 221 327 663 752 Total lease cost $ 1,203 $ 1,358 $ 3,547 $ 3,834 (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 expense and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Nine months ended September 30, 2022 2023 Cash paid for operating leases included in operating activities $ 2,698 $ 2,840 Cash paid for finance leases included in financing activities 646 806 Right-of-use assets obtained in exchange for new leases is as follows (in thousands): Nine months ended September 30, 2022 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 764 $ 412 Right-of-use assets obtained in exchange for new finance lease liabilities — 2,703 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2022 September 30, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,060 $ 15,987 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 9,165 Accumulated depreciation Property, plant and equipment, net (2,881) (2,981) Finance lease right-of-use assets, net $ 3,889 $ 6,184 Operating lease current liabilities Current portion of operating lease obligations $ 2,203 $ 2,508 Finance lease current liabilities Current portion of finance lease obligations 414 714 Total current lease liabilities $ 2,617 $ 3,222 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 17,315 $ 15,736 Finance lease non-current liabilities Obligations under finance leases, net of current portion 4,743 6,724 Total non-current lease liabilities $ 22,058 $ 22,460 Total lease liabilities $ 24,675 $ 25,682 The average lease terms and discount rates at September 30, 2023 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 8.2 8.1 % Finance leases 9.7 8.3 % The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2023 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2023 $ 947 $ 337 2024 3,781 1,304 2025 3,489 1,250 2026 3,382 1,301 2027 3,249 1,185 Thereafter 9,924 5,582 Total lease payments 24,772 10,959 Less: Interest (6,528) (3,521) Present value of lease liabilities $ 18,244 $ 7,438 At September 30, 2023, we had no 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, equipment and vehicles. The components of lease cost are as follows (in thousands): Three months ended September 30, Nine months ended September 30, Income Statement Classification 2022 2023 2022 2023 Operating lease cost Facilities and grounds expense (1) $ 863 $ 887 $ 2,564 $ 2,638 Short-term lease cost Facilities and grounds expense (1) 82 75 260 261 Variable lease cost Facilities and grounds expense (1) 37 69 60 183 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 111 $ 190 $ 328 $ 407 Interest on lease liabilities Interest expense 110 137 335 345 Total finance lease cost 221 327 663 752 Total lease cost $ 1,203 $ 1,358 $ 3,547 $ 3,834 (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 expense and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Nine months ended September 30, 2022 2023 Cash paid for operating leases included in operating activities $ 2,698 $ 2,840 Cash paid for finance leases included in financing activities 646 806 Right-of-use assets obtained in exchange for new leases is as follows (in thousands): Nine months ended September 30, 2022 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 764 $ 412 Right-of-use assets obtained in exchange for new finance lease liabilities — 2,703 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2022 September 30, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,060 $ 15,987 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 9,165 Accumulated depreciation Property, plant and equipment, net (2,881) (2,981) Finance lease right-of-use assets, net $ 3,889 $ 6,184 Operating lease current liabilities Current portion of operating lease obligations $ 2,203 $ 2,508 Finance lease current liabilities Current portion of finance lease obligations 414 714 Total current lease liabilities $ 2,617 $ 3,222 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 17,315 $ 15,736 Finance lease non-current liabilities Obligations under finance leases, net of current portion 4,743 6,724 Total non-current lease liabilities $ 22,058 $ 22,460 Total lease liabilities $ 24,675 $ 25,682 The average lease terms and discount rates at September 30, 2023 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 8.2 8.1 % Finance leases 9.7 8.3 % The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2023 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2023 $ 947 $ 337 2024 3,781 1,304 2025 3,489 1,250 2026 3,382 1,301 2027 3,249 1,185 Thereafter 9,924 5,582 Total lease payments 24,772 10,959 Less: Interest (6,528) (3,521) Present value of lease liabilities $ 18,244 $ 7,438 At September 30, 2023, we had no significant operating or finance leases that had not yet commenced.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Restricted Stock Restricted stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — — $ — 142,020 $ 4,634 Returned for payroll taxes — $ — — $ — 4,136 $ 205 1,473 $ 50 Cancelled 500 $ 16 — $ — 1,950 $ 63 1,826 $ 61 (1) Restricted stock granted during the nine months ended September 30 2023 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 $32.63. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for restricted stock awards of $36,000 and $400,000, for the three months ended September 30, 2022 and 2023, respectively and $133,000 and $972,000 for the nine months ended September 30, 2022 and 2023, respectively. Stock Options Stock option grants and cancellations are as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 58,500 $ 959 214,191 $ 2,506 Granted (2) — $ — — $ — 310,000 $ 5,388 — $ — Granted (3) 12,600 $ 143 — $ — 12,600 $ 143 — $ — Cancelled 3,652 $ 37 1,700 $ 20 28,790 $ 322 103,550 $ 1,354 (1) Stock options granted during the nine months ended September 30, 2022 and 2023 had a weighted average price of $49.48 and $32.69, respectively. The fair value of these options was calculated using the Black-Scholes option pricing model. The options granted in 2022 vest over a five-year period and have a ten-year term. The options granted in 2023 vest over a three-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 nine months ended September 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) Stock options granted during the three and nine months ended September 30, 2022 had a weighted average price of $31.58. The fair value of these options was calculated using the Black-Scholes option pricing model and vest over a three-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. The fair value of the options granted during the nine months ended September 30, 2023 was estimated using the Black-Scholes option pricing model with the following assumptions: Grant Date February 22, 2023 Expected holding period (years) 4.00 Awards granted 214,191 Dividend yield 1.38% Expected volatility 43.68% Risk-free interest rate 4.27% Black-Scholes value $11.70 Additional stock option activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Cash Shares Cash Shares Cash Shares Cash Exercised (1) — N/A 44,900 N/A 18,736 N/A 74,200 N/A Returned for option price (2) — $ — 34,160 $ — 8,125 $ 60 56,957 $ — Returned for payroll taxes (3) — $ — 4,021 $ 133 1,601 $ 82 5,486 $ 174 (1) Stock options exercised during the three months ended September 30, 2023 had a weighted average exercise price of $25.1 with an aggregate intrinsic value of $0.4 million. Stock options exercised during the nine months ended September 30, 2022 and 2023 had a weighted average exercise price of $25.88 and $23.98, respectively, with an aggregate intrinsic value of $0.5 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 $559,000 and $735,000, for the three months ended September 30, 2022 and 2023, respectively and $1,747,000 and $2,180,000 for the nine months ended September 30, 2022 and 2023, respectively. Performance Awards Performance award activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted — $ — — $ — 27,013 $ 1,262 — $ — Cancelled — $ — — $ — 20,961 $ 201 40,181 $ 1,012 We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for performance awards of $701,000 and $622,000 for the three months ended September 30, 2022 and 2023, respectively and $1,904,000 and $1,350,000 for the nine months ended September 30, 2022 and 2023, respectively. Employee Stock Purchase Plan ESPP activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Price Shares Price Shares Price Shares Price ESPP 13,795 $ 27.34 11,782 $ 24.01 38,884 $ 35.42 49,824 $ 24.21 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: 2023 Dividend yield 1.30% Expected volatility 53.51% Risk-free interest rate 4.53%, 4.77%, 4.75%, 4.72% 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 $120,000 and $74,000 for the three months ended September 30, 2022 and 2023, respectively and $471,000 and $489,000 for the nine months ended September 30, 2022 and 2023, respectively. Common Stock Former Employee Common stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — — $ — 30,000 $ 826 Returned for payroll taxes — $ — — $ — — $ — 1,001 $ 28 (1) During the nine months ended September 30, 2023, we issued 30,000 shares of common stock to a former executive at a stock price of $27.54, in accordance with his Separation and Release agreement pertaining to his resignation from his position as the Company’s Executive Vice President, Chief Financial Officer & Treasurer effective January 2, 2023. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for common stock awards of $826,000, for the nine months ended September 30, 2023. Good To Great Incentive Program During the nine months ended September 30, 2023, we issued 8,444 shares of our common stock to certain employees, which were valued at $0.3 million at a grant date stock price of $32.69. During the nine months ended September 30, 2022, we issued 27,448 shares of our common stock to certain employees, which were valued at $1.4 million at 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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors (1) 2,214 $ 71 3,747 $ 106 7,255 $ 307 8,342 $ 248 Advisor to the Board (1) 155 $ 5 176 $ 5 374 $ 15 492 $ 15 (1) Common stock granted during the three months ended September 30, 2022 and 2023 had a weighted average price of $32.16 and $28.25, respectively and $42.20 and $29.78 for nine months ended September 30, 2022 and 2023, respectively. On July 5, 2023, our Board of Directors (the “Board”) elected Somer Webb to serve as a Class I Director until our 2024 annual meeting of shareholders. Ms. Webb was appointed to serve as the Chair of the Compensation Committee and a member of the Audit and Corporate Governance Committees. Concurrently with her appointment, the Board granted Ms. Webb 769 shares of our common stock under our Director Compensation Policy, which were valued at approximately $25,000 based on the closing price of our common stock on the grant date. On July 25, 2023, the Board elected Julie Sanders to serve as a Class II Director until our 2025 annual meeting of shareholders. Ms. Sanders was appointed to serve as a member of the Corporate Governance, Audit and Compensation Committees. Concurrently with her appointment, the Board granted Ms. Sanders 743 shares of our common stock under our Director Compensation Policy, which were valued at approximately $25,000 based on the closing price of our common stock on the grant date. 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 $167,000 and $250,000 for the three months ended September 30, 2022 and 2023, respectively and $552,000 and $605,000 for the nine months ended September 30, 2022 and 2023, respectively. Share Repurchase Share repurchase activity is as follows (dollar value in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Number of Shares Repurchased — — 695,496 — Average Price Paid Per Share $ — $ — $ 49.22 $ — Dollar Value of Shares Repurchased $ — $ — $ 34,234 $ — 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 stock. At September 30, 2023, 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): 2023 Per Share Dollar Value March 1 st $ 0.1125 $ 1,661 June 1 st $ 0.1125 $ 1,679 September 1 st $ 0.1125 $ 1,683 2022 Per Share Dollar Value March 1 st $ 0.1125 $ 1,725 June 1 st $ 0.1125 $ 1,730 September 1 st $ 0.1125 $ 1,653

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2023
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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Numerator for basic and diluted earnings per share: Net income $ 5,860 $ 4,645 $ 33,361 $ 21,775 Less: Earnings allocated to unvested restricted stock (3) (44) (21) (194) Income attributable to common stockholders $ 5,857 $ 4,601 33,340 21,581 Denominator: Denominator for basic earnings per common share – weighted average shares outstanding 14,689 14,820 14,908 14,791 Effect of dilutive securities: Stock options 160 83 253 78 Performance awards 688 611 688 611 Denominator for diluted earnings per common share – weighted average shares outstanding 15,537 15,514 15,849 15,480 Basic earnings per common share: $ 0.40 $ 0.31 $ 2.22 $ 1.46 Diluted earnings per common share: $ 0.38 $ 0.30 $ 2.09 $ 1.39 Stock options excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect are as follows: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Antidilutive stock options 363,073 1,233,784 294,310 1,200,211 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 September 30, 2023, 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	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 Funeral Cemetery Total Services $ 39,090 $ 4,618 $ 43,708 Merchandise 20,325 4,067 24,392 Cemetery property — 15,895 15,895 Other revenue 3,211 3,288 6,499 Total $ 62,626 $ 27,868 $ 90,494 Three months ended September 30, 2022 Funeral Cemetery Total Services $ 38,477 $ 4,515 $ 42,992 Merchandise 20,777 3,651 24,428 Cemetery property — 13,179 13,179 Other revenue 3,526 3,372 6,898 Total $ 62,780 $ 24,717 $ 87,497 Nine months ended September 30, 2023 Funeral Cemetery Total Services $ 122,491 $ 13,946 $ 136,437 Merchandise 64,505 12,245 76,750 Cemetery property — 49,178 49,178 Other revenue 10,220 11,101 21,321 Total $ 197,216 $ 86,470 $ 283,686 Nine months ended September 30, 2022 Funeral Cemetery Total Services $ 122,133 $ 13,146 $ 135,279 Merchandise 66,587 10,529 77,116 Cemetery property — 43,379 43,379 Other revenue 10,353 10,131 20,484 Total $ 199,073 $ 77,185 $ 276,258 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 September 30, 2023 $ 18,145 $ 8,844 $ (11,303) $ 15,686 Three months ended September 30, 2022 17,584 8,023 (10,385) 15,222 Nine months ended September 30, 2023 $ 58,236 $ 30,496 $ (31,674) $ 57,058 Nine months ended September 30, 2022 61,531 26,662 (28,095) 60,098 Income (loss) before income taxes: Three months ended September 30, 2023 $ 18,377 $ 8,902 $ (20,503) $ 6,776 Three months ended September 30, 2022 17,605 7,985 (16,951) 8,639 Nine months ended September 30, 2023 $ 58,824 $ 30,757 $ (58,757) $ 30,824 Nine months ended September 30, 2022 64,577 26,671 (46,005) 45,243 Total assets: September 30, 2023 $ 799,740 $ 439,175 $ 16,544 $ 1,255,459 December 31, 2022 779,500 396,389 17,061 1,192,950

Supplementary Data

Supplementary Data	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Prepaid and other current assets: Prepaid expenses $ 4,077 $ 3,350 Federal income taxes receivable 507 540 Other current assets 149 140 Total prepaid and other current assets $ 4,733 $ 4,030 Current portion of debt and lease obligations: Acquisition debt $ 555 $ 589 Finance lease obligations 414 714 Operating lease obligations 2,203 2,508 Total current portion of debt and lease obligations $ 3,172 $ 3,811 Accrued and other liabilities: Incentive compensation $ 12,140 $ 11,165 Insurance 3,051 3,685 Unrecognized tax benefit 3,294 3,360 Vacation 3,430 3,635 Interest 2,329 6,667 Salaries and wages 2,263 3,983 Employee meetings and award trips 746 966 Commissions 743 918 Income tax payable 459 — Ad valorem and franchise taxes 455 2,188 Perpetual care trust payable 222 493 Other accrued liabilities 1,489 917 Total accrued and other liabilities $ 30,621 $ 37,977 Other long-term liabilities: Incentive compensation $ 2,541 $ 1,357 Other long-term liabilities 524 147 Total other long-term liabilities $ 3,065 $ 1,504 Cash Flow The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Nine months ended September 30, 2022 2023 Cash paid for interest $ 12,981 $ 21,754 Cash paid for taxes 7,046 9,388

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2023
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Arrangement Duration	567 days

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation and Interim Condensed Disclosures, Policy	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.
Use of Estimates, Policy	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, Policy	Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Subsequent Events, Policy	Subsequent EventsWe have evaluated events and transactions during the period subsequent to September 30, 2023 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.
New Accounting Pronouncements Not Yet Adopted	Credit Losses - Vintage Disclosures In March 2022, the FASB issued ASU, Financial Instruments - Credit Losses (“Topic 326”) to make the requirement to disclose gross write-offs by class of financing receivable and major security type consistent for all public business entities. The amendment in this update provides specific guidance on the disclosure for current period write-offs by year of origination for financing receivables. This amendment is effective for fiscal years beginning after December 15, 2022, and therefore was effective for us beginning January 1, 2023. Our adoption of these amendments had no impact on our consolidated financial statements.
Property, Plant and Equipment, Policy	Property, Plant and Equipment Property, plant and equipment is comprised of the following (in thousands): December 31, 2022 September 30, 2023 Land $ 84,405 $ 85,660 Buildings and improvements 251,778 262,856 Furniture, equipment and automobiles 70,522 76,653 Property, plant and equipment, at cost 406,705 425,169 Less: accumulated depreciation (128,599) (136,762) Property, plant and equipment, net $ 278,106 $ 288,407
Goodwill and Intangible Assets, Goodwill, Policy	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 measurement period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Land $ 84,405 $ 85,660 Buildings and improvements 251,778 262,856 Furniture, equipment and automobiles 70,522 76,653 Property, plant and equipment, at cost 406,705 425,169 Less: accumulated depreciation (128,599) (136,762) Property, plant and equipment, net $ 278,106 $ 288,407

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2023
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the breakdown of the purchase price allocation for our Bakersfield, CA business acquisition (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 7,087 $ 131 $ 7,218 Preneed trust assets — 11,428 11,428 Property, plant & equipment 12,577 245 12,822 Cemetery property 9,035 — 9,035 Goodwill 13,612 (106) 13,506 Intangible and other non-current assets 3,763 — 3,763 Assumed liabilities (300) (66) (366) Preneed trust liabilities — (11,428) (11,428) Deferred revenue (1,774) (204) (1,978) Purchase price $ 44,000 $ — $ 44,000 The following table summarizes the fair value of the assets acquired and liabilities assumed for this business (in thousands): Acquisition Date Type of Business Market Assets Acquired (Excluding Goodwill Liabilities March 22, 2023 Three Funeral Homes, Two Cemeteries and One Cremation Focused Business Bakersfield, CA $ 44,266 $ 13,506 $ (13,772) The following table summarizes the breakdown of the purchase price allocation for our Kissimmee, FL business acquisition (in thousands): Purchase Price Allocation Current assets $ 28 Preneed trust assets 1,439 Property, plant & equipment 2,986 Goodwill 2,694 Intangible and other non-current assets 542 Preneed trust liabilities (1,439) Purchase price $ 6,250 The following table summarizes the fair value of the assets acquired and liabilities assumed for our Kissimmee, FL business acquisition (in thousands): Acquisition Date Type of Business Market Assets Goodwill Liabilities August 8, 2022 Two Funeral Homes Kissimmee, FL $ 4,995 $ 2,694 $ (1,439)

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Goodwill at the beginning of the period $ 391,972 $ 410,137 Increase in goodwill related to acquisitions 19,511 13,506 Decrease in goodwill related to divestitures (901) — Decrease in goodwill related to assets held for sale (445) — Goodwill at the end of the period $ 410,137 $ 423,643

DIVESTED OPERATIONS (Tables)

DIVESTED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Operating Results And Gain On Discontinued Operations	The operating results of these divested funeral homes and cemeteries are reflected on our Consolidated Statements of Operations as shown in the table below (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Revenue $ — $ 18 $ 296 $ 242 Operating income — 8 25 3 Loss on divestitures (1) — (24) (703) (107) Income tax benefit — 5 188 30 Net loss from divested operations, after tax $ — $ (11) $ (490) $ (74) (1) Loss on divestitures is recorded in Net (gain) loss on divestitures, disposals and impairments charges on our Consolidated Statements of Operations.

Receivables (Tables)

Receivables (Tables)	9 Months Ended
	Sep. 30, 2023
Preneed Cemetery Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Accounts receivable is comprised of the following (in thousands): September 30, 2023 Funeral Cemetery Corporate Total Trade and financed receivables $ 7,983 $ 18,240 $ — $ 26,223 Other receivables 336 391 100 827 Allowance for credit losses (285) (1,241) — (1,526) Accounts receivable, net $ 8,034 $ 17,390 $ 100 $ 25,524 December 31, 2022 Funeral Cemetery Corporate Total Trade and financed receivables $ 9,518 $ 14,429 $ — $ 23,947 Other receivables 643 833 48 1,524 Allowance for credit losses (311) (702) — (1,013) Accounts receivable, net $ 9,850 $ 14,560 $ 48 $ 24,458 Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands): December 31, 2022 September 30, 2023 Interment rights $ 45,351 $ 58,032 Merchandise and services 8,585 10,574 Unearned finance charges 4,894 5,407 Preneed cemetery receivables $ 58,830 $ 74,013 The components of our preneed cemetery receivables are as follows (in thousands): December 31, 2022 September 30, 2023 Preneed cemetery receivables $ 58,830 $ 74,013 Less: unearned finance charges (4,894) (5,407) Preneed cemetery receivables, at amortized cost $ 53,936 $ 68,606 Less: allowance for credit losses (1,985) (3,548) Less: balances due on undelivered cemetery preneed contracts (11,552) (13,727) Less: amounts in accounts receivable (13,727) (16,999) Preneed cemetery receivables, net $ 26,672 $ 34,332 The amortized cost basis of our preneed cemetery receivables by year of origination at September 30, 2023 is as follows (in thousands): 2023 2022 2021 2020 2019 Prior Total Total preneed cemetery receivables, at amortized cost $ 27,143 $ 21,505 $ 11,134 $ 5,312 $ 1,909 $ 1,603 $ 68,606
Preneed Cemetery Receivables	The following table summarizes the activity in our allowance for credit losses by segment (in thousands): January 1, 2023 Provision for Credit Losses Write Offs Recoveries September 30, 2023 Trade and financed receivables: Funeral $ (311) $ (858) $ 1,745 $ (861) $ (285) Cemetery (702) (548) 9 — (1,241) Total allowance for credit losses on trade and financed receivables $ (1,013) $ (1,406) $ 1,754 $ (861) $ (1,526) The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands): January 1, 2023 Provision for Credit Losses Write Offs September 30, 2023 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,283) $ (908) $ (116) $ (2,307)
Aging of Past Due Financing Receivables	The aging of past due preneed cemetery receivables at September 30, 2023 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 1,174 $ 739 $ 648 $ 3,686 $ 6,247 $ 48,632 $ 54,879 Deferred revenue 281 294 124 1,292 1,991 17,143 19,134 Total contracts $ 1,455 $ 1,033 $ 772 $ 4,978 $ 8,238 $ 65,775 $ 74,013

Trust Investments (Tables)

Trust Investments (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Preneed cemetery trust investments, at market value $ 98,269 $ 95,632 Less: allowance for contract cancellation (3,204) (3,049) Preneed cemetery trust investments $ 95,065 $ 92,583
Cost and fair market values associated with preneed cemetery trust investments	The cost and market values associated with preneed cemetery trust investments at September 30, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 9,177 $ — $ — $ 9,177 Fixed income securities: U.S. agency obligations 2 803 — (75) 728 Foreign debt 2 9,246 959 (351) 9,854 Corporate debt 2 15,058 109 (4,872) 10,295 Preferred stock 2 11,524 528 (1,466) 10,586 Certificates of deposit 2 79 — (9) 70 Common stock 1 40,264 8,897 (7,508) 41,653 Limited partnership fund 3,572 108 — 3,680 Mutual funds: Equity 1 553 — (65) 488 Fixed income 2 11,361 2 (3,153) 8,210 Trust securities $ 101,637 $ 10,603 $ (17,499) $ 94,741 Accrued investment income $ 891 $ 891 Preneed cemetery trust investments $ 95,632 Market value as a percentage of cost 93.2% The cost and market values associated with preneed cemetery trust investments at December 31, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 10,434 $ — $ — $ 10,434 Fixed income securities: U.S. agency obligations 2 803 — (72) 731 Foreign debt 2 12,241 910 (644) 12,507 Corporate debt 2 15,066 104 (4,139) 11,031 Preferred stock 2 12,560 436 (1,789) 11,207 Certificate of deposit 2 79 — (8) 71 Common stock 1 42,929 5,102 (6,228) 41,803 Mutual funds: Equity 1 362 — (33) 329 Fixed income 2 12,324 10 (3,310) 9,024 Trust Securities $ 106,798 $ 6,562 $ (16,223) $ 97,137 Accrued investment income $ 1,132 $ 1,132 Preneed cemetery trust investments $ 98,269 Market value as a percentage of cost 91.0%
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 $ 138 Due in one to five years 8,981 Due in five to ten years 3,956 Thereafter 18,458 Total fixed income securities $ 31,533
Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments	The following table summarizes our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at September 30, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2023 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 $ — $ — $ 728 $ (75) $ 728 $ (75) Foreign debt 2,885 (100) 1,711 (251) 4,596 (351) Corporate debt 3,106 (276) 4,374 (4,596) 7,480 (4,872) Preferred stock 305 (21) 7,993 (1,445) 8,298 (1,466) Certificates of deposit — — 71 (9) 71 (9) Total fixed income securities with an unrealized loss $ 6,296 $ (397) $ 14,877 $ (6,376) $ 21,173 $ (6,773) The following table summarizes our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 732 $ (72) $ — $ — $ 732 $ (72) Foreign debt 5,394 (308) 744 (336) 6,138 (644) Corporate debt 8,037 (3,922) 563 (217) 8,600 (4,139) Preferred stock 7,146 (1,271) 2,517 (518) 9,663 (1,789) Certificates of deposit 71 (8) — — 71 (8) Total fixed income securities with an unrealized loss $ 21,380 $ (5,581) $ 3,824 $ (1,071) $ 25,204 $ (6,652) The following table summarizes our fixed income securities (excluding mutual funds) within our cemetery perpetual care trust investment in an unrealized loss position at September 30, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2023 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 $ 2,906 $ (107) $ 1,576 $ (231) $ 4,482 $ (338) Corporate debt 2,621 (233) 3,704 (4,059) 6,325 (4,292) Preferred stock 257 (18) 7,356 (1,316) 7,613 (1,334) Total fixed income securities with an unrealized loss $ 5,784 $ (358) $ 12,636 $ (5,606) $ 18,420 $ (5,964) The following table summarizes our fixed income securities (excluding mutual funds) within our perpetual care trust investment in an unrealized loss position at December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 4,123 $ (218) $ 554 $ (252) $ 4,677 $ (470) Corporate debt 5,413 (2,818) 371 (143) 5,784 (2,961) Preferred stock 6,066 (1,032) 1,659 (342) 7,725 (1,374) Total fixed income securities with an unrealized loss $ 15,602 $ (4,068) $ 2,584 $ (737) $ 18,186 $ (4,805)
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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Investment income $ 556 $ 610 $ 1,618 $ 1,889 Realized gains 392 246 9,285 2,247 Realized losses (105) (190) (2,488) (1,336) Unrealized gains (losses), net (5,037) 1,818 (14,137) (6,896) Expenses and taxes (482) (454) (1,353) (1,076) Net change in deferred preneed cemetery receipts held in trust 4,676 (2,030) 7,075 5,172 $ — $ — $ — $ —
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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Purchases $ (459) $ (5,481) $ (2,083) $ (14,619) Sales — 5,368 661 11,230
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, 2022 September 30, 2023 Preneed funeral trust investments, at market value $ 107,995 $ 109,863 Less: allowance for contract cancellation (3,442) (3,430) Preneed funeral trust investments $ 104,553 $ 106,433
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 $ 80 Due in one to five years 7,980 Due in five to ten years 3,636 Thereafter 16,897 Total fixed income securities $ 28,593 The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 7,107 Due in five to ten years 3,505 Thereafter 17,560 Total fixed income securities $ 28,172
Cost and fair market values associated with preneed funeral trust investments	The cost and market values associated with preneed funeral trust investments at September 30, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 27,984 $ — $ — $ 27,984 Fixed income securities: U.S treasury debt 1 485 — (48) 437 Foreign debt 2 8,680 917 (320) 9,277 Corporate debt 2 13,540 98 (4,287) 9,351 Preferred stock 2 10,413 495 (1,380) 9,528 Common stock 1 36,309 8,456 (6,561) 38,204 Limited partnership fund 3,413 103 — 3,516 Mutual funds: Equity 1 405 — (57) 348 Fixed income 2 9,599 2 (2,712) 6,889 Other investments 2 3,511 — — 3,511 Trust securities $ 114,339 $ 10,071 $ (15,365) $ 109,045 Accrued investment income $ 818 $ 818 Preneed funeral trust investments $ 109,863 Market value as a percentage of cost 95.4% The cost and market values associated with preneed funeral trust investments at December 31, 2022 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 29,641 $ — $ — $ 29,641 Fixed income securities: U.S. treasury debt 1 484 — (45) 439 Foreign debt 2 10,851 818 (555) 11,114 Corporate debt 2 12,735 89 (3,443) 9,381 Preferred stock 2 10,730 391 (1,564) 9,557 Common stock 1 36,478 4,485 (5,187) 35,776 Mutual funds: Equity 1 326 — (30) 296 Fixed income 2 9,907 9 (2,691) 7,225 Other investments 2 3,592 — — 3,592 Trust securities $ 114,744 $ 5,792 $ (13,515) $ 107,021 Accrued investment income $ 974 $ 974 Preneed funeral trust investments $ 107,995 Market value as a percentage of cost 93.3% The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at September 30, 2023 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 6,913 $ — $ — $ 6,913 Fixed income securities: Foreign debt 2 8,447 810 (338) 8,919 Corporate debt 2 13,152 137 (4,292) 8,997 Preferred stock 2 11,121 469 (1,334) 10,256 Common stock 1 33,764 7,586 (6,219) 35,131 Limited partnership fund 3,014 91 — 3,105 Mutual funds: Equity 1 464 — (57) 407 Fixed income 2 10,248 1 (2,737) 7,512 Trust securities $ 87,123 $ 9,094 $ (14,977) $ 81,240 Accrued investment income $ 802 $ 802 Cemetery perpetual care investments $ 82,042 Market value as a percentage of cost 93.2% The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at December 31, 2022 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 5,326 $ — $ — $ 5,326 Fixed income securities: Foreign debt 2 8,746 600 (470) 8,876 Corporate debt 2 10,540 118 (2,961) 7,697 Preferred stock 2 9,831 287 (1,374) 8,744 Common stock 1 28,625 3,443 (4,297) 27,771 Mutual funds: Equity 1 345 2 (22) 325 Fixed income 2 9,046 26 (2,310) 6,762 Trust securities $ 72,459 $ 4,476 $ (11,434) $ 65,501 Accrued investment income $ 806 $ 806 Cemetery perpetual care investments $ 66,307 Market value as a percentage of cost 90.4%
Schedule of fair market value and unrealized loss on preneed funeral trust investments	The following table summarizes our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at September 30, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2023 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 $ — $ — $ 437 $ (48) $ 437 $ (48) Foreign debt 2,709 (94) 1,542 (226) 4,251 (320) Corporate debt 2,969 (264) 3,749 (4,023) 6,718 (4,287) Preferred stock 291 (20) 7,269 (1,360) 7,560 (1,380) Total fixed income securities with an unrealized loss $ 5,969 $ (378) $ 12,997 $ (5,657) $ 18,966 $ (6,035) The following table summarizes our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 439 $ (45) $ — $ — $ 439 $ (45) Foreign debt 4,766 (274) 626 (281) 5,392 (555) Corporate debt 6,742 (3,248) 506 (195) 7,248 (3,443) Preferred stock 5,908 (1,099) 2,261 (465) 8,169 (1,564) Total fixed income securities with an unrealized loss $ 17,855 $ (4,666) $ 3,393 $ (941) $ 21,248 $ (5,607)
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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Investment income $ 398 $ 479 $ 1,245 $ 1,542 Realized gains 357 235 8,247 2,178 Realized losses (96) (181) (2,242) (1,278) Unrealized gains (losses), net (4,394) 1,911 (11,794) (5,294) Expenses and taxes (214) (182) (751) (576) Net change in deferred preneed funeral receipts held in trust 3,949 (2,262) 5,295 3,428 $ — $ — $ — $ —
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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Purchases $ — $ (5,237) $ (590) $ (13,987) Sales 8 5,135 538 10,820 Purchases and sales of investments in the cemetery perpetual care trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Purchases $ (233) $ (4,625) $ (644) $ (11,336) Sales — 4,529 441 15,433
Components of care trusts' corpus	Care trusts’ corpus on our Consolidated Balance Sheet represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): December 31, 2022 September 30, 2023 Cemetery perpetual care trust investments, at market value $ 66,307 $ 82,042 Obligations due from trust (812) (743) Care trusts’ corpus $ 65,495 $ 81,299
Cemetery perpetual care trust investment security transactions recorded on Consolidated Statements of Operations	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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Realized gains $ 48 $ 31 $ 1,292 $ 862 Realized losses (13) (24) (302) (494) Unrealized gains (losses), net (3,730) 1,444 (9,846) (5,883) Net change in care trusts’ corpus 3,695 (1,451) 8,856 5,515 Total $ — $ — $ — $ — Cemetery perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Investment income $ 3,075 $ 2,663 $ 8,613 $ 8,741 Realized losses, net (739) (322) (1,343) (796) Total $ 2,336 $ 2,341 $ 7,270 $ 7,945

Receivables from Preneed Trus_2

Receivables from Preneed Trusts (Tables)	9 Months Ended
	Sep. 30, 2023
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	December 31, 2022 September 30, 2023 Preneed funeral trust funds, at cost $ 20,594 $ 21,954 Less: allowance for contract cancellation (618) (659) Receivables from preneed funeral trusts, net $ 19,976 $ 21,295
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 related to the underlying preneed funeral contracts at December 31, 2022 and September 30, 2023. 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 September 30, 2023 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,442 $ 6,442 Fixed income investments 12,661 12,661 Mutual funds and common stocks 2,847 2,519 Annuities 4 4 Total $ 21,954 $ 21,626 The composition of the preneed funeral trust funds at December 31, 2022 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,071 $ 6,071 Fixed income investments 11,795 11,795 Mutual funds and common stocks 2,725 2,440 Annuities 3 3 Total $ 20,594 $ 20,309

Intangible and Other Non-Curr_2

Intangible and Other Non-Current Assets (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Tradenames $ 25,610 $ 28,863 Capitalized commissions on preneed contracts, net of accumulated amortization of $2,990 and $3,579, respectively 4,048 4,507 Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,707, respectively 1,877 1,464 Internal-use software, net of accumulated amortization of $200 and $372, respectively 1,271 1,968 Other 124 419 Intangible and other non-current assets, net $ 32,930 $ 37,221
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The aggregate amortization expense for our capitalized commissions, prepaid agreements and internal-use software as of September 30, 2023 is as follows (in thousands): Capitalized Commissions Prepaid Agreements Internal-use Software Years ending December 31, Remainder of 2023 $ 209 $ 129 $ 79 2024 800 424 305 2025 735 377 409 2026 668 262 396 2027 603 142 394 Thereafter 1,492 130 385 Total amortization expense $ 4,507 $ 1,464 $ 1,968

CREDIT FACILITY AND ACQUISITI_2

CREDIT FACILITY AND ACQUISITION DEBT (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 September 30, 2023 Credit Facility $ 190,700 $ 187,300 Debt issuance costs, net of accumulated amortization of $1,926 and $2,340, respectively (1,864) (1,444) Total Credit Facility $ 188,836 $ 185,856 Acquisition debt $ 3,993 $ 3,924 Less: current portion (555) (589) Total acquisition debt, net of current portion $ 3,438 $ 3,335 The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Acquisition debt imputed interest expense $ 78 $ 70 $ 237 $ 212 The interest expense and amortization of debt discount and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Senior Notes interest expense $ 4,250 $ 4,250 $ 12,730 $ 12,750 Senior Notes amortization of debt discount 125 129 368 384 Senior Notes amortization of debt issuance costs 35 37 104 110
Schedule of Line of Credit Facilities	The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Credit Facility interest expense $ 1,971 $ 4,508 $ 4,132 $ 12,987 Credit Facility amortization of debt issuance costs 109 138 293 414

Senior Notes (Tables)

Senior Notes (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $794 and $1,178, respectively (3,706) (3,322) Debt issuance costs, net of accumulated amortization of $226 and $336, respectively (1,051) (941) Carrying value of the Senior Notes $ 395,243 $ 395,737
Schedule of Long-term Debt	Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 September 30, 2023 Credit Facility $ 190,700 $ 187,300 Debt issuance costs, net of accumulated amortization of $1,926 and $2,340, respectively (1,864) (1,444) Total Credit Facility $ 188,836 $ 185,856 Acquisition debt $ 3,993 $ 3,924 Less: current portion (555) (589) Total acquisition debt, net of current portion $ 3,438 $ 3,335 The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Acquisition debt imputed interest expense $ 78 $ 70 $ 237 $ 212 The interest expense and amortization of debt discount and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Senior Notes interest expense $ 4,250 $ 4,250 $ 12,730 $ 12,750 Senior Notes amortization of debt discount 125 129 368 384 Senior Notes amortization of debt issuance costs 35 37 104 110

(Tables)

(Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Components of Lease Expense	The components of lease cost are as follows (in thousands): Three months ended September 30, Nine months ended September 30, Income Statement Classification 2022 2023 2022 2023 Operating lease cost Facilities and grounds expense (1) $ 863 $ 887 $ 2,564 $ 2,638 Short-term lease cost Facilities and grounds expense (1) 82 75 260 261 Variable lease cost Facilities and grounds expense (1) 37 69 60 183 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 111 $ 190 $ 328 $ 407 Interest on lease liabilities Interest expense 110 137 335 345 Total finance lease cost 221 327 663 752 Total lease cost $ 1,203 $ 1,358 $ 3,547 $ 3,834 (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 expense and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Nine months ended September 30, 2022 2023 Cash paid for operating leases included in operating activities $ 2,698 $ 2,840 Cash paid for finance leases included in financing activities 646 806 Right-of-use assets obtained in exchange for new leases is as follows (in thousands): Nine months ended September 30, 2022 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 764 $ 412 Right-of-use assets obtained in exchange for new finance lease liabilities — 2,703 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2022 September 30, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,060 $ 15,987 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 9,165 Accumulated depreciation Property, plant and equipment, net (2,881) (2,981) Finance lease right-of-use assets, net $ 3,889 $ 6,184 Operating lease current liabilities Current portion of operating lease obligations $ 2,203 $ 2,508 Finance lease current liabilities Current portion of finance lease obligations 414 714 Total current lease liabilities $ 2,617 $ 3,222 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 17,315 $ 15,736 Finance lease non-current liabilities Obligations under finance leases, net of current portion 4,743 6,724 Total non-current lease liabilities $ 22,058 $ 22,460 Total lease liabilities $ 24,675 $ 25,682 The average lease terms and discount rates at September 30, 2023 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 8.2 8.1 % Finance leases 9.7 8.3 %
Maturities of Operating Lease Liabilities	The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2023 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2023 $ 947 $ 337 2024 3,781 1,304 2025 3,489 1,250 2026 3,382 1,301 2027 3,249 1,185 Thereafter 9,924 5,582 Total lease payments 24,772 10,959 Less: Interest (6,528) (3,521) Present value of lease liabilities $ 18,244 $ 7,438
Maturities of Financing Lease Liabilities	The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2023 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2023 $ 947 $ 337 2024 3,781 1,304 2025 3,489 1,250 2026 3,382 1,301 2027 3,249 1,185 Thereafter 9,924 5,582 Total lease payments 24,772 10,959 Less: Interest (6,528) (3,521) Present value of lease liabilities $ 18,244 $ 7,438

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Dividends Declared	Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2023 Per Share Dollar Value March 1 st $ 0.1125 $ 1,661 June 1 st $ 0.1125 $ 1,679 September 1 st $ 0.1125 $ 1,683 2022 Per Share Dollar Value March 1 st $ 0.1125 $ 1,725 June 1 st $ 0.1125 $ 1,730 September 1 st $ 0.1125 $ 1,653
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	Restricted stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — — $ — 142,020 $ 4,634 Returned for payroll taxes — $ — — $ — 4,136 $ 205 1,473 $ 50 Cancelled 500 $ 16 — $ — 1,950 $ 63 1,826 $ 61 (1) Restricted stock granted during the nine months ended September 30 2023 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 $32.63.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	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: 2023 Dividend yield 1.30% Expected volatility 53.51% Risk-free interest rate 4.53%, 4.77%, 4.75%, 4.72% 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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors (1) 2,214 $ 71 3,747 $ 106 7,255 $ 307 8,342 $ 248 Advisor to the Board (1) 155 $ 5 176 $ 5 374 $ 15 492 $ 15 (1) Common stock granted during the three months ended September 30, 2022 and 2023 had a weighted average price of $32.16 and $28.25, respectively and $42.20 and $29.78 for nine months ended September 30, 2022 and 2023, respectively.
Share-based Payment Arrangement, Option, Activity	Stock option grants and cancellations are as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 58,500 $ 959 214,191 $ 2,506 Granted (2) — $ — — $ — 310,000 $ 5,388 — $ — Granted (3) 12,600 $ 143 — $ — 12,600 $ 143 — $ — Cancelled 3,652 $ 37 1,700 $ 20 28,790 $ 322 103,550 $ 1,354 (1) Stock options granted during the nine months ended September 30, 2022 and 2023 had a weighted average price of $49.48 and $32.69, respectively. The fair value of these options was calculated using the Black-Scholes option pricing model. The options granted in 2022 vest over a five-year period and have a ten-year term. The options granted in 2023 vest over a three-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 nine months ended September 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) Stock options granted during the three and nine months ended September 30, 2022 had a weighted average price of $31.58. The fair value of these options was calculated using the Black-Scholes option pricing model and vest over a three-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. The fair value of the options granted during the nine months ended September 30, 2023 was estimated using the Black-Scholes option pricing model with the following assumptions: Grant Date February 22, 2023 Expected holding period (years) 4.00 Awards granted 214,191 Dividend yield 1.38% Expected volatility 43.68% Risk-free interest rate 4.27% Black-Scholes value $11.70 Additional stock option activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Cash Shares Cash Shares Cash Shares Cash Exercised (1) — N/A 44,900 N/A 18,736 N/A 74,200 N/A Returned for option price (2) — $ — 34,160 $ — 8,125 $ 60 56,957 $ — Returned for payroll taxes (3) — $ — 4,021 $ 133 1,601 $ 82 5,486 $ 174 (1) Stock options exercised during the three months ended September 30, 2023 had a weighted average exercise price of $25.1 with an aggregate intrinsic value of $0.4 million. Stock options exercised during the nine months ended September 30, 2022 and 2023 had a weighted average exercise price of $25.88 and $23.98, respectively, with an aggregate intrinsic value of $0.5 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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted — $ — — $ — 27,013 $ 1,262 — $ — Cancelled — $ — — $ — 20,961 $ 201 40,181 $ 1,012 Common stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — — $ — 30,000 $ 826 Returned for payroll taxes — $ — — $ — — $ — 1,001 $ 28 (1) During the nine months ended September 30, 2023, we issued 30,000 shares of common stock to a former executive at a stock price of $27.54, in accordance with his Separation and Release agreement pertaining to his resignation from his position as the Company’s Executive Vice President, Chief Financial Officer & Treasurer effective January 2, 2023.
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity	ESPP activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Shares Price Shares Price Shares Price Shares Price ESPP 13,795 $ 27.34 11,782 $ 24.01 38,884 $ 35.42 49,824 $ 24.21
Schedule of Repurchase Agreements	Share repurchase activity is as follows (dollar value in thousands): Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Number of Shares Repurchased — — 695,496 — Average Price Paid Per Share $ — $ — $ 49.22 $ — Dollar Value of Shares Repurchased $ — $ — $ 34,234 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
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 September 30, Nine months ended September 30, 2022 2023 2022 2023 Numerator for basic and diluted earnings per share: Net income $ 5,860 $ 4,645 $ 33,361 $ 21,775 Less: Earnings allocated to unvested restricted stock (3) (44) (21) (194) Income attributable to common stockholders $ 5,857 $ 4,601 33,340 21,581 Denominator: Denominator for basic earnings per common share – weighted average shares outstanding 14,689 14,820 14,908 14,791 Effect of dilutive securities: Stock options 160 83 253 78 Performance awards 688 611 688 611 Denominator for diluted earnings per common share – weighted average shares outstanding 15,537 15,514 15,849 15,480 Basic earnings per common share: $ 0.40 $ 0.31 $ 2.22 $ 1.46 Diluted earnings per common share: $ 0.38 $ 0.30 $ 2.09 $ 1.39
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Stock options excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect are as follows: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Antidilutive stock options 363,073 1,233,784 294,310 1,200,211

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 Funeral Cemetery Total Services $ 39,090 $ 4,618 $ 43,708 Merchandise 20,325 4,067 24,392 Cemetery property — 15,895 15,895 Other revenue 3,211 3,288 6,499 Total $ 62,626 $ 27,868 $ 90,494 Three months ended September 30, 2022 Funeral Cemetery Total Services $ 38,477 $ 4,515 $ 42,992 Merchandise 20,777 3,651 24,428 Cemetery property — 13,179 13,179 Other revenue 3,526 3,372 6,898 Total $ 62,780 $ 24,717 $ 87,497 Nine months ended September 30, 2023 Funeral Cemetery Total Services $ 122,491 $ 13,946 $ 136,437 Merchandise 64,505 12,245 76,750 Cemetery property — 49,178 49,178 Other revenue 10,220 11,101 21,321 Total $ 197,216 $ 86,470 $ 283,686 Nine months ended September 30, 2022 Funeral Cemetery Total Services $ 122,133 $ 13,146 $ 135,279 Merchandise 66,587 10,529 77,116 Cemetery property — 43,379 43,379 Other revenue 10,353 10,131 20,484 Total $ 199,073 $ 77,185 $ 276,258
Revenue, pre-tax income and total and total assets by segments	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 September 30, 2023 $ 18,145 $ 8,844 $ (11,303) $ 15,686 Three months ended September 30, 2022 17,584 8,023 (10,385) 15,222 Nine months ended September 30, 2023 $ 58,236 $ 30,496 $ (31,674) $ 57,058 Nine months ended September 30, 2022 61,531 26,662 (28,095) 60,098 Income (loss) before income taxes: Three months ended September 30, 2023 $ 18,377 $ 8,902 $ (20,503) $ 6,776 Three months ended September 30, 2022 17,605 7,985 (16,951) 8,639 Nine months ended September 30, 2023 $ 58,824 $ 30,757 $ (58,757) $ 30,824 Nine months ended September 30, 2022 64,577 26,671 (46,005) 45,243 Total assets: September 30, 2023 $ 799,740 $ 439,175 $ 16,544 $ 1,255,459 December 31, 2022 779,500 396,389 17,061 1,192,950

Supplementary Data (Tables)

Supplementary Data (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 September 30, 2023 Prepaid and other current assets: Prepaid expenses $ 4,077 $ 3,350 Federal income taxes receivable 507 540 Other current assets 149 140 Total prepaid and other current assets $ 4,733 $ 4,030 Current portion of debt and lease obligations: Acquisition debt $ 555 $ 589 Finance lease obligations 414 714 Operating lease obligations 2,203 2,508 Total current portion of debt and lease obligations $ 3,172 $ 3,811 Accrued and other liabilities: Incentive compensation $ 12,140 $ 11,165 Insurance 3,051 3,685 Unrecognized tax benefit 3,294 3,360 Vacation 3,430 3,635 Interest 2,329 6,667 Salaries and wages 2,263 3,983 Employee meetings and award trips 746 966 Commissions 743 918 Income tax payable 459 — Ad valorem and franchise taxes 455 2,188 Perpetual care trust payable 222 493 Other accrued liabilities 1,489 917 Total accrued and other liabilities $ 30,621 $ 37,977 Other long-term liabilities: Incentive compensation $ 2,541 $ 1,357 Other long-term liabilities 524 147 Total other long-term liabilities $ 3,065 $ 1,504
Supplemental Disclosure of the Consolidated Statements of Cash Flows	The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Nine months ended September 30, 2022 2023 Cash paid for interest $ 12,981 $ 21,754 Cash paid for taxes 7,046 9,388

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) cemeteries state funeral_home	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) state funeral_home segment divestiture cemeteries	Sep. 30, 2022 USD ($) divestiture	Dec. 31, 2022 USD ($)
Organization Description and Operations [Line Items]
Number of business segments | segment			2
Realized capital gains			$ 8,600,000
Increase in deferred revenue	$ 6,000,000		6,000,000
Impairment of goodwill			0	$ 0
Impairment of intangible assets (excluding goodwill)	200,000	$ 0	200,000	0
Payments to acquire real estate			12,800,000	5,600,000
Proceeds from sale of property			1,200,000	3,300,000
Carrying value of divestitures			600,000	1,800,000
Gain on sale of real property			600,000	1,400,000
Growth and maintenance capital expenditures	(2,400,000)	(5,300,000)	(7,900,000)	(15,100,000)
Depreciation expense	3,800,000	3,400,000	11,000,000	10,100,000
Property, plant and equipment, gross	113,200,000		113,200,000		$ 104,200,000
Accumulated amortization	(63,000,000)		(63,000,000)		$ (59,000,000)
Growth capital expenditures	(1,600,000)	(1,500,000)	(5,100,000)	(5,200,000)
Amortization of cemetery interment rights		1,300,000	4,400,000	4,300,000
Total benefit for income taxes	$ 2,131,000	$ 2,779,000	$ 9,049,000	$ 12,082,000
Income taxes before discrete items	30.40%	30.60%	28.90%	27.80%
Funeral homes
Organization Description and Operations [Line Items]
Carrying value of divestitures			$ 300,000	$ 700,000
Funeral homes
Organization Description and Operations [Line Items]
Revenue, Percentage	70%		70%
Number of owned and operated funeral homes (in Funeral Homes) | funeral_home	171		171
Number of states in which Company operates | state	26		26
Number of businesses sold | divestiture				2
Cemeteries
Organization Description and Operations [Line Items]
Revenue, Percentage	30%		30%
Number of states in which Company operates | state	11		11
Number of owned and operated cemeteries (in Cemetaries) | cemeteries	32		32
Payments to acquire real estate			$ 9,000,000
Carrying value of divestitures			$ 800,000
Number of businesses sold | divestiture			2

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 425,169	$ 406,705
Less: accumulated depreciation	(136,762)	(128,599)
Property, plant and equipment, net	288,407	278,106
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment	85,660	84,405
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment	262,856	251,778
Furniture, equipment and automobiles
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 76,653	$ 70,522

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Total benefit for income taxes	$ 2,131	$ 2,779	$ 9,049	$ 12,082
Income taxes before discrete items	30.40%	30.60%	28.90%	27.80%

Business Combinations (Narrativ

Business Combinations (Narrative) (Details) $ in Millions	Mar. 22, 2023 USD ($) cemetary funeral_home crematory	Aug. 08, 2022 USD ($) funeral_home
Bakersfield, California
Business Acquisition [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_home	3
Number of owned and operated cemeteries (in Cemetaries) | cemetary	2
Number of cremation focused businesses (in crematories) | crematory	1
Purchase price | $	$ 44
Kissimmee, Florida
Business Acquisition [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_home		2
Purchase price | $		$ 6.3

Business Combinations (Purchase

Business Combinations (Purchase Price Allocation) (Details) - USD ($) $ in Thousands			3 Months Ended
	Jun. 30, 2023	Mar. 22, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Aug. 08, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Preneed trust assets, adjustments			$ 11,428
Goodwill				$ 423,643	$ 410,137		$ 391,972
Preneed trust liabilities, adjustments			(11,428)
Purchase price, total adjustments			0
Bakersfield, California
Business Acquisition [Line Items]
Current assets		$ 7,087		7,218
Current assets, adjustments			131
Preneed trust assets		0		11,428
Property, plant & equipment		12,577		12,822
Property, plant & equipment, adjustments			245
Cemetery property		9,035		9,035
Goodwill		13,612		13,506
Goodwill, adjustments			(106)
Intangible and other non-current assets		3,763		3,763
Assumed liabilities	$ (366)	(300)
Assumed liabilities, adjustments			(66)
Preneed trust liabilities		0		(11,428)
Deferred revenue		(1,774)		(1,978)
Deferred revenue, adjustments			$ (204)
Purchase price		$ 44,000		$ 44,000
Kissimmee, Florida
Business Acquisition [Line Items]
Current assets						$ 28
Preneed trust assets						1,439
Property, plant & equipment						2,986
Goodwill						2,694
Intangible and other non-current assets						542
Preneed trust liabilities						(1,439)
Purchase price						$ 6,250

Business Combinations (Assets A

Business Combinations (Assets Acquired) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Mar. 22, 2023	Dec. 31, 2022	Aug. 08, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill Recorded	$ 423,643		$ 410,137		$ 391,972
Series of Individually Immaterial Business Acquisitions | Bakersfield, California
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)		$ 44,266,000
Goodwill Recorded		13,506,000
Liabilities and Debt Assumed		$ (13,772,000)
Series of Individually Immaterial Business Acquisitions | Kissimmee, Florida
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)				$ 4,995,000
Goodwill Recorded				2,694,000
Liabilities and Debt Assumed				$ (1,439,000)

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Goodwill at the beginning of year	$ 410,137	$ 391,972
Increase in goodwill related to acquisitions	13,506	19,511
Decrease in goodwill related to divestitures	0	(901)
Decrease in goodwill related to assets held for sale	0	(445)
Goodwill at the end of the period	423,643	410,137
Increase in goodwill related to acquisitions	13,506	$ 19,511
Cemetery
Goodwill [Roll Forward]
Increase in goodwill related to acquisitions	4,500
Increase in goodwill related to acquisitions	4,500
Funeral
Goodwill [Roll Forward]
Increase in goodwill related to acquisitions	9,000
Increase in goodwill related to acquisitions	$ 9,000

DIVESTED OPERATIONS (Details)

DIVESTED OPERATIONS (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($) divestiture	Sep. 30, 2022 USD ($) divestiture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestitures and sale of other assets | $		$ 2,296	$ 4,313
Funeral
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | divestiture		2	2
Proceeds from divestitures and sale of other assets | $	$ 300	$ 1,100	$ 900
Cemetery
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | divestiture		2

DIVESTED OPERATIONS Divested bu

DIVESTED OPERATIONS Divested business (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 18	$ 0	$ 242	$ 296
Operating income	8	0	3	25
Net loss on divestitures	(24)	0	(107)	(703)
Income tax benefit	5	0	30	188
Net loss from divested operations, after tax	$ (11)	$ 0	$ (74)	$ (490)

Receivables Accounts Receivable

Receivables Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Trade and financed receivables	$ 26,223	$ 23,947
Other receivables	827	1,524
Allowance for credit losses	(1,526)	(1,013)
Accounts receivable, net	25,524	24,458
Funeral
Segment Reporting Information [Line Items]
Trade and financed receivables	7,983	9,518
Other receivables	336	643
Allowance for credit losses	(285)	(311)
Accounts receivable, net	8,034	9,850
Cemetery
Segment Reporting Information [Line Items]
Trade and financed receivables	18,240	14,429
Other receivables	391	833
Allowance for credit losses	(1,241)	(702)
Accounts receivable, net	17,390	14,560
Corporate
Segment Reporting Information [Line Items]
Trade and financed receivables	0	0
Other receivables	100	48
Allowance for credit losses	0	0
Accounts receivable, net	$ 100	$ 48

Receivables (Narrative) (Detail

Receivables (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	$ 1,526		$ 1,013
Unearned finance charges associated with receivables	5,407		4,894
Provision for credit losses	$ 2,314	$ 2,292
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Service Contract, Term	8 years
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Service Contract, Term	10 years
Preneed Cemetery Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	$ 2,307		1,283
Provision for credit losses	908
Funeral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	285		311
Balances due on undelivered cemetery preneed contracts	(10,700)		(8,900)
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	1,241		702
Balances due on undelivered cemetery preneed contracts	$ (13,700)		$ (11,600)

Receivables Allowance for credi

Receivables Allowance for credit losses by portfolio segment (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ (1,013)
Provision for Credit Losses	(1,406)
Write Offs	1,754
Recoveries	(861)
Balance at end of period	(1,526)
Funeral
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	(311)
Provision for Credit Losses	(858)
Write Offs	1,745
Recoveries	(861)
Balance at end of period	(285)
Cemetery
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	(702)
Provision for Credit Losses	(548)
Write Offs	9
Recoveries	0
Balance at end of period	$ (1,241)

Receivables (Preneed cemetery r

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	$ 74,013		$ 58,830
Unearned finance charges associated with receivables	5,407		4,894
Receivables From Preneed Funeral Trust Gross	68,606		53,936
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss	(3,548)		(1,985)
Less: balances due on undelivered cemetery preneed contracts	(13,727)		(11,552)
Accounts Receivable, after Allowance for Credit Loss	(16,999)		(13,727)
Preneed cemetery receivables, net	34,332		26,672
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,013
Provision	(2,314)	$ (2,292)
Ending balance	1,526
Cemetery
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	702
Ending balance	1,241
Preneed Cemetery Receivables
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,283
Provision	(908)
Write-offs and cancellations	(116)
Ending balance	2,307
Interment rights
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	58,032		45,351
Merchandise and services
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	$ 10,574		$ 8,585

Receivables (Aging of past due

Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	$ 74,013
Financial Asset, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,455
Financial Asset, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,033
Financing Receivables, 90 to 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	772
Financing Receivables, Greater Than 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,978
Financial Asset, Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	8,238
Financial Asset, Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	65,775
Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	54,879
Recognized revenue | Financial Asset, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,174
Recognized revenue | Financial Asset, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	739
Recognized revenue | Financing Receivables, 90 to 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	648
Recognized revenue | Financing Receivables, Greater Than 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,686
Recognized revenue | Financial Asset, Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,247
Recognized revenue | Financial Asset, Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	48,632
Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	19,134
Deferred revenue | Financial Asset, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	281
Deferred revenue | Financial Asset, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	294
Deferred revenue | Financing Receivables, 90 to 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	124
Deferred revenue | Financing Receivables, Greater Than 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,292
Deferred revenue | Financial Asset, Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,991
Deferred revenue | Financial Asset, Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 17,143

Receivables Amortized cost basi

Receivables Amortized cost basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
2023	$ 27,143
2022	21,505
2021	11,134
2020	5,312
2019	1,909
Prior	1,603
Receivables From Preneed Funeral Trust Gross	$ 68,606	$ 53,936

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) $ in Millions	Sep. 30, 2023 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	$ 10
Notes Payable, Other Payables | Acquisition Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	3.9
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 342.6

Trust Investments (Components o

Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments	$ 92,583	$ 95,065
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	95,632	98,269
Less: allowance for contract cancellation	(3,049)	(3,204)
Preneed cemetery trust investments	$ 92,583	$ 95,065

Trust Investments (Cost and fai

Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 101,637	$ 106,798
Unrealized Gains	10,603	6,562
Unrealized Losses	(17,499)	(16,223)
Fair Market Value	94,741	97,137
Preneed cemetery trust investments	$ 95,632	$ 98,269
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	93.20%	91%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 891	$ 1,132
Fair Market Value	891	1,132
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Total	114,339	114,744
Unrealized Gains	10,071	5,792
Unrealized Losses	(15,365)	(13,515)
Fair Market Value	109,045	107,021
Preneed cemetery trust investments	$ 109,863	$ 107,995
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	95.40%	93.30%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 818	$ 974
Fair Market Value	818	974
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Total	9,177	10,434
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,177	10,434
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Total	40,264	42,929
Unrealized Gains	8,897	5,102
Unrealized Losses	(7,508)	(6,228)
Fair Market Value	41,653	41,803
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Total	3,572
Unrealized Gains	108
Unrealized Losses	0
Fair Market Value	3,680
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Total	27,984	29,641
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	27,984	29,641
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Total	36,309	36,478
Unrealized Gains	8,456	4,485
Unrealized Losses	(6,561)	(5,187)
Fair Market Value	38,204	35,776
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Total	3,413
Unrealized Gains	103
Unrealized Losses	0
Fair Market Value	3,516
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total		326
Unrealized Gains		0
Unrealized Losses		(30)
Fair Market Value		296
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Total	803	803
Unrealized Gains	0
Unrealized Losses	(75)	(72)
Fair Market Value	728	731
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Total	9,246	12,241
Unrealized Gains	959	910
Unrealized Losses	(351)	(644)
Fair Market Value	9,854	12,507
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Total	15,058	15,066
Unrealized Gains	109	104
Unrealized Losses	(4,872)	(4,139)
Fair Market Value	10,295	11,031
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Total	11,524	12,560
Unrealized Gains	528	436
Unrealized Losses	(1,466)	(1,789)
Fair Market Value	10,586	11,207
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Total	79	79
Unrealized Gains	0	0
Unrealized Losses	(9)	(8)
Fair Market Value	70	71
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total	553	362
Unrealized Gains	0	0
Unrealized Losses	(65)	(33)
Fair Market Value	488	329
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Total	11,361	12,324
Unrealized Gains	2	10
Unrealized Losses	(3,153)	(3,310)
Fair Market Value	8,210	9,024
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Total	8,680	10,851
Unrealized Gains	917	818
Unrealized Losses	(320)	(555)
Fair Market Value	9,277	11,114
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Total	13,540	12,735
Unrealized Gains	98	89
Unrealized Losses	(4,287)	(3,443)
Fair Market Value	9,351	9,381
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Total	10,413	10,730
Unrealized Gains	495	391
Unrealized Losses	(1,380)	(1,564)
Fair Market Value	9,528	$ 9,557
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total	405
Unrealized Gains	0
Unrealized Losses	(57)
Fair Market Value	$ 348

Trust Investments (Estimated ma

Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments $ in Thousands	Sep. 30, 2023 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 138
Due in one to five years	8,981
Due in five to ten years	3,956
Thereafter	18,458
Total	$ 31,533

Trust Investments (Cost and f_2

Trust Investments (Cost and fair market value associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 101,637	$ 106,798
Unrealized Gains	10,603	6,562
Unrealized Losses	(17,499)	(16,223)
Fair Market Value	94,741	97,137
Preneed cemetery trust investments	$ 95,632	$ 98,269
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	93.20%	91%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 891	$ 1,132
Fair Market Value	891	1,132
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	114,339	114,744
Unrealized Gains	10,071	5,792
Unrealized Losses	(15,365)	(13,515)
Fair Market Value	109,045	107,021
Preneed cemetery trust investments	$ 109,863	$ 107,995
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	95.40%	93.30%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 818	$ 974
Fair Market Value	818	974
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,177	10,434
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,177	10,434
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	40,264	42,929
Unrealized Gains	8,897	5,102
Unrealized Losses	(7,508)	(6,228)
Fair Market Value	41,653	41,803
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	27,984	29,641
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	27,984	29,641
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | U.S. Treasury Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	485	484
Unrealized Gains	0	0
Unrealized Losses	(48)	(45)
Fair Market Value	437	439
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	36,309	36,478
Unrealized Gains	8,456	4,485
Unrealized Losses	(6,561)	(5,187)
Fair Market Value	38,204	35,776
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		326
Unrealized Gains		0
Unrealized Losses		(30)
Fair Market Value		296
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,246	12,241
Unrealized Gains	959	910
Unrealized Losses	(351)	(644)
Fair Market Value	9,854	12,507
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,058	15,066
Unrealized Gains	109	104
Unrealized Losses	(4,872)	(4,139)
Fair Market Value	10,295	11,031
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,524	12,560
Unrealized Gains	528	436
Unrealized Losses	(1,466)	(1,789)
Fair Market Value	10,586	11,207
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	79	79
Unrealized Gains	0	0
Unrealized Losses	(9)	(8)
Fair Market Value	70	71
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,361	12,324
Unrealized Gains	2	10
Unrealized Losses	(3,153)	(3,310)
Fair Market Value	8,210	9,024
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	553	362
Unrealized Gains	0	0
Unrealized Losses	(65)	(33)
Fair Market Value	488	329
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Cost	803	803
Unrealized Gains	0
Unrealized Losses	(75)	(72)
Fair Market Value	728	731
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	8,680	10,851
Unrealized Gains	917	818
Unrealized Losses	(320)	(555)
Fair Market Value	9,277	11,114
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,540	12,735
Unrealized Gains	98	89
Unrealized Losses	(4,287)	(3,443)
Fair Market Value	9,351	9,381
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,413	10,730
Unrealized Gains	495	391
Unrealized Losses	(1,380)	(1,564)
Fair Market Value	9,528	9,557
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,599	9,907
Unrealized Gains	2	9
Unrealized Losses	(2,712)	(2,691)
Fair Market Value	6,889	7,225
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Other Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,511	3,592
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	3,511	$ 3,592
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	405
Unrealized Gains	0
Unrealized Losses	(57)
Fair Market Value	$ 348

Trust Investments (Unrealized l

Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	$ 6,296	$ 21,380
In Loss Position Less than 12 months, Unrealized Losses	(397)	(5,581)
In Loss Position Greater than 12 months, Fair Market Value	14,877	3,824
In Loss Position Greater than 12 months, Unrealized Losses	(6,376)	(1,071)
Total, Fair Market Value	21,173	25,204
Total, Unrealized Losses	(6,773)	(6,652)
U.S. agency obligations
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	732
In Loss Position Less than 12 months, Unrealized Losses	0	(72)
In Loss Position Greater than 12 months, Fair Market Value	728	0
In Loss Position Greater than 12 months, Unrealized Losses	(75)	0
Total, Fair Market Value	728	732
Total, Unrealized Losses	(75)	(72)
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	2,885	5,394
In Loss Position Less than 12 months, Unrealized Losses	(100)	(308)
In Loss Position Greater than 12 months, Fair Market Value	1,711	744
In Loss Position Greater than 12 months, Unrealized Losses	(251)	(336)
Total, Fair Market Value	4,596	6,138
Total, Unrealized Losses	(351)	(644)
Corporate debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	3,106	8,037
In Loss Position Less than 12 months, Unrealized Losses	(276)	(3,922)
In Loss Position Greater than 12 months, Fair Market Value	4,374	563
In Loss Position Greater than 12 months, Unrealized Losses	(4,596)	(217)
Total, Fair Market Value	7,480	8,600
Total, Unrealized Losses	(4,872)	(4,139)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	305	7,146
In Loss Position Less than 12 months, Unrealized Losses	(21)	(1,271)
In Loss Position Greater than 12 months, Fair Market Value	7,993	2,517
In Loss Position Greater than 12 months, Unrealized Losses	(1,445)	(518)
Total, Fair Market Value	8,298	9,663
Total, Unrealized Losses	(1,466)	(1,789)
Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	71
In Loss Position Less than 12 months, Unrealized Losses	0	(8)
In Loss Position Greater than 12 months, Fair Market Value	71	0
In Loss Position Greater than 12 months, Unrealized Losses	(9)	0
Total, Fair Market Value	71	71
Total, Unrealized Losses	$ (9)	$ (8)

Trust Investments (Preneed ceme

Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
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	$ 1,818	(5,037)	$ (6,896)	(14,137)
Total	0	0	0	0
Preneed Cemetery Trust Investments | Interest Income and Other, Net
Debt and Equity Securities, FV-NI [Line Items]
Investment income	610	556	1,889	1,618
Expenses and taxes	(454)	(482)	(1,076)	(1,353)
Increase (decrease) in deferred preneed cemetery receipts held in trust	(2,030)	4,676	5,172	7,075
Realized gains	246	392	2,247	9,285
Realized losses	$ (190)	$ (105)	$ (1,336)	$ (2,488)

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (5,481)	$ (459)	$ (14,619)	$ (2,083)
Sales	$ 5,368	$ 0	$ 11,230	$ 661

Trust Investments (Components_2

Trust Investments (Components of preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at market value	$ 109,863	$ 107,995
Less: allowance for contract cancellation	(3,430)	(3,442)
Preneed funeral trust investments	$ 106,433	$ 104,553

Trust Investments (Cost and f_3

Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 101,637	$ 106,798
Unrealized Gains	10,603	6,562
Unrealized Losses	(17,499)	(16,223)
Fair Market Value	94,741	97,137
Preneed cemetery trust investments	$ 95,632	$ 98,269
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	93.20%	91%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 891	$ 1,132
Fair Market Value	891	1,132
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	114,339	114,744
Unrealized Gains	10,071	5,792
Unrealized Losses	(15,365)	(13,515)
Fair Market Value	109,045	107,021
Preneed cemetery trust investments	$ 109,863	$ 107,995
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	95.40%	93.30%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 818	$ 974
Fair Market Value	818	974
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,177	10,434
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,177	10,434
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	40,264	42,929
Unrealized Gains	8,897	5,102
Unrealized Losses	(7,508)	(6,228)
Fair Market Value	41,653	41,803
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,572
Unrealized Gains	108
Unrealized Losses	0
Fair Market Value	3,680
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	27,984	29,641
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	27,984	29,641
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	36,309	36,478
Unrealized Gains	8,456	4,485
Unrealized Losses	(6,561)	(5,187)
Fair Market Value	38,204	35,776
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,413
Unrealized Gains	103
Unrealized Losses	0
Fair Market Value	3,516
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		326
Unrealized Gains		0
Unrealized Losses		(30)
Fair Market Value		296
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | U.S. Treasury Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	485	484
Unrealized Gains	0	0
Unrealized Losses	(48)	(45)
Fair Market Value	437	439
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Cost	803	803
Unrealized Gains	0
Unrealized Losses	(75)	(72)
Fair Market Value	728	731
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,246	12,241
Unrealized Gains	959	910
Unrealized Losses	(351)	(644)
Fair Market Value	9,854	12,507
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,058	15,066
Unrealized Gains	109	104
Unrealized Losses	(4,872)	(4,139)
Fair Market Value	10,295	11,031
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,524	12,560
Unrealized Gains	528	436
Unrealized Losses	(1,466)	(1,789)
Fair Market Value	10,586	11,207
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	79	79
Unrealized Gains	0	0
Unrealized Losses	(9)	(8)
Fair Market Value	70	71
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	553	362
Unrealized Gains	0	0
Unrealized Losses	(65)	(33)
Fair Market Value	488	329
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,361	12,324
Unrealized Gains	2	10
Unrealized Losses	(3,153)	(3,310)
Fair Market Value	8,210	9,024
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	8,680	10,851
Unrealized Gains	917	818
Unrealized Losses	(320)	(555)
Fair Market Value	9,277	11,114
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,540	12,735
Unrealized Gains	98	89
Unrealized Losses	(4,287)	(3,443)
Fair Market Value	9,351	9,381
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,413	10,730
Unrealized Gains	495	391
Unrealized Losses	(1,380)	(1,564)
Fair Market Value	9,528	9,557
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	405
Unrealized Gains	0
Unrealized Losses	(57)
Fair Market Value	348
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,599	9,907
Unrealized Gains	2	9
Unrealized Losses	(2,712)	(2,691)
Fair Market Value	6,889	7,225
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Other Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,511	3,592
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 3,511	$ 3,592

Trust Investments (Estimated _2

Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments $ in Thousands	Sep. 30, 2023 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 80
Due in one to five years	7,980
Due in five to ten years	3,636
Thereafter	16,897
Total fixed income securities	$ 28,593

Trust Investments (Preneed fune

Trust Investments (Preneed funeral trust investment security transactions) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
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	$ 1,911	(4,394)	$ (5,294)	(11,794)
Total	0	0	0	0
Preneed Funeral Trust Investments | Interest Income and Other, Net
Debt and Equity Securities, FV-NI [Line Items]
Investment income	479	398	1,542	1,245
Expenses and taxes	(182)	(214)	(576)	(751)
Total	(2,262)	3,949	3,428	5,295
Realized gains	235	357	2,178	8,247
Realized losses	$ (181)	$ (96)	$ (1,278)	$ (2,242)

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (5,237)	$ 0	$ (13,987)	$ (590)
Sales	$ 5,135	$ 8	$ 10,820	$ 538

Trust Investments (Unrealized_2

Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	$ 5,969	$ 17,855
In Loss Position Less than 12 months, Unrealized Losses	(378)	(4,666)
In Loss Position Greater than 12 months, Fair Market Value	12,997	3,393
In Loss Position Greater than 12 months, Unrealized Losses	(5,657)	(941)
Total, Fair Market Value	18,966	21,248
Total, Unrealized Losses	(6,035)	(5,607)
US agency securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	439
In Loss Position Less than 12 months, Unrealized Losses	0	45
In Loss Position Greater than 12 months, Fair Market Value	437	0
In Loss Position Greater than 12 months, Unrealized Losses	48	0
Total, Fair Market Value	437	439
Total, Unrealized Losses	48	45
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	2,709	4,766
In Loss Position Less than 12 months, Unrealized Losses	(94)	(274)
In Loss Position Greater than 12 months, Fair Market Value	1,542	626
In Loss Position Greater than 12 months, Unrealized Losses	(226)	(281)
Total, Fair Market Value	4,251	5,392
Total, Unrealized Losses	(320)	(555)
Corporate debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	2,969	6,742
In Loss Position Less than 12 months, Unrealized Losses	(264)	(3,248)
In Loss Position Greater than 12 months, Fair Market Value	3,749	506
In Loss Position Greater than 12 months, Unrealized Losses	(4,023)	(195)
Total, Fair Market Value	6,718	7,248
Total, Unrealized Losses	(4,287)	(3,443)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	291	5,908
In Loss Position Less than 12 months, Unrealized Losses	(20)	(1,099)
In Loss Position Greater than 12 months, Fair Market Value	7,269	2,261
In Loss Position Greater than 12 months, Unrealized Losses	(1,360)	(465)
Total, Fair Market Value	7,560	8,169
Total, Unrealized Losses	$ (1,380)	$ (1,564)

Trust Investments (Narrative) (

Trust Investments (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 101,637	$ 106,798
Preneed Funeral Trust Investments
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 114,339	$ 114,744

Trust Investments (Components_3

Trust Investments (Components of Care trusts’ corpus) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Gain (Loss) on Securities [Line Items]
Care trusts’ corpus	$ 81,299	$ 65,495
Perpetual Care Trust Invesments
Gain (Loss) on Securities [Line Items]
Cemetery perpetual care trust investments, at market value	82,042	66,307
Obligations due from trust	(743)	(812)
Care trusts’ corpus	$ 81,299	$ 65,495

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	Sep. 30, 2023	Dec. 31, 2022
Perpetual Care Trust Invesments
Gain (Loss) on Securities [Line Items]
Cost	$ 87,123	$ 72,459
Unrealized Gains	9,094	4,476
Unrealized Losses	(14,977)	(11,434)
Fair Market Value	81,240	65,501
Preneed cemetery trust investments	$ 82,042	$ 66,307
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	93.20%	90.40%
Perpetual Care Trust Invesments | Accrued investment income
Gain (Loss) on Securities [Line Items]
Cost	$ 802	$ 806
Fair Market Value	802	806
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Cost	114,339	114,744
Unrealized Gains	10,071	5,792
Unrealized Losses	(15,365)	(13,515)
Fair Market Value	109,045	107,021
Preneed cemetery trust investments	$ 109,863	$ 107,995
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	95.40%	93.30%
Preneed Funeral Trust Investments | Accrued investment income
Gain (Loss) on Securities [Line Items]
Cost	$ 818	$ 974
Fair Market Value	818	974
Fair Value, Inputs, Level 1 | Perpetual Care Trust Invesments | Cash and money market accounts
Gain (Loss) on Securities [Line Items]
Cost	6,913	5,326
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	6,913	5,326
Fair Value, Inputs, Level 1 | Perpetual Care Trust Invesments | Common stock
Gain (Loss) on Securities [Line Items]
Cost	33,764	28,625
Unrealized Gains	7,586	3,443
Unrealized Losses	(6,219)	(4,297)
Fair Market Value	35,131	27,771
Fair Value, Inputs, Level 1 | Perpetual Care Trust Invesments | Limited partnership fund
Gain (Loss) on Securities [Line Items]
Cost	3,014
Unrealized Gains	91
Unrealized Losses	0
Fair Market Value	3,105
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Gain (Loss) on Securities [Line Items]
Cost	27,984	29,641
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	27,984	29,641
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Gain (Loss) on Securities [Line Items]
Cost	36,309	36,478
Unrealized Gains	8,456	4,485
Unrealized Losses	(6,561)	(5,187)
Fair Market Value	38,204	35,776
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost		326
Unrealized Gains		0
Unrealized Losses		(30)
Fair Market Value		296
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Gain (Loss) on Securities [Line Items]
Cost	3,413
Unrealized Gains	103
Unrealized Losses	0
Fair Market Value	3,516
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Foreign debt
Gain (Loss) on Securities [Line Items]
Cost	8,447	8,746
Unrealized Gains	810	600
Unrealized Losses	(338)	(470)
Fair Market Value	8,919	8,876
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	13,152	10,540
Unrealized Gains	137	118
Unrealized Losses	(4,292)	(2,961)
Fair Market Value	8,997	7,697
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Preferred stock
Gain (Loss) on Securities [Line Items]
Cost	11,121	9,831
Unrealized Gains	469	287
Unrealized Losses	(1,334)	(1,374)
Fair Market Value	10,256	8,744
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Fixed Income Securities
Gain (Loss) on Securities [Line Items]
Cost		345
Unrealized Gains		2
Unrealized Losses		(22)
Fair Market Value		325
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Other Investments
Gain (Loss) on Securities [Line Items]
Cost	10,248	9,046
Unrealized Gains	1	26
Unrealized Losses	(2,737)	(2,310)
Fair Market Value	7,512	6,762
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Equity
Gain (Loss) on Securities [Line Items]
Cost	464
Unrealized Gains	0
Unrealized Losses	(57)
Fair Market Value	407
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Gain (Loss) on Securities [Line Items]
Cost	8,680	10,851
Unrealized Gains	917	818
Unrealized Losses	(320)	(555)
Fair Market Value	9,277	11,114
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	13,540	12,735
Unrealized Gains	98	89
Unrealized Losses	(4,287)	(3,443)
Fair Market Value	9,351	9,381
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Gain (Loss) on Securities [Line Items]
Cost	10,413	10,730
Unrealized Gains	495	391
Unrealized Losses	(1,380)	(1,564)
Fair Market Value	9,528	9,557
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Gain (Loss) on Securities [Line Items]
Cost	9,599	9,907
Unrealized Gains	2	9
Unrealized Losses	(2,712)	(2,691)
Fair Market Value	6,889	7,225
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Other Investments
Gain (Loss) on Securities [Line Items]
Cost	3,511	3,592
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	3,511	$ 3,592
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost	405
Unrealized Gains	0
Unrealized Losses	(57)
Fair Market Value	$ 348

Trust Investments (Estimated _3

Trust Investments (Estimated maturities of the fixed income securities) (Details) - Perpetual Care Trust Invesments $ in Thousands	Sep. 30, 2023 USD ($)
Gain (Loss) on Securities [Line Items]
Due in one year or less	$ 0
Due in one to five years	7,107
Due in five to ten years	3,505
Thereafter	17,560
Total	$ 28,172

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	Sep. 30, 2023	Dec. 31, 2022
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	$ 5,784	$ 15,602
In Loss Position Greater than 12 months, Fair Market Value	12,636	2,584
Total, Fair Market Value	18,420	18,186
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(358)	(4,068)
In Loss Position Greater than 12 months, Unrealized Losses	(5,606)	(737)
Total, Unrealized Losses	(5,964)	(4,805)
Foreign debt
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	2,906	4,123
In Loss Position Greater than 12 months, Fair Market Value	1,576	554
Total, Fair Market Value	4,482	4,677
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(107)	(218)
In Loss Position Greater than 12 months, Unrealized Losses	(231)	(252)
Total, Unrealized Losses	(338)	(470)
Corporate debt
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	2,621	5,413
In Loss Position Greater than 12 months, Fair Market Value	3,704	371
Total, Fair Market Value	6,325	5,784
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(233)	(2,818)
In Loss Position Greater than 12 months, Unrealized Losses	(4,059)	(143)
Total, Unrealized Losses	(4,292)	(2,961)
Preferred stock
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	257	6,066
In Loss Position Greater than 12 months, Fair Market Value	7,356	1,659
Total, Fair Market Value	7,613	7,725
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(18)	(1,032)
In Loss Position Greater than 12 months, Unrealized Losses	(1,316)	(342)
Total, Unrealized Losses	$ (1,334)	$ (1,374)

Trust Investments (Perpetual ca

Trust Investments (Perpetual care trust investment security transactions recorded in Other, net) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Gain (Loss) on Securities [Line Items]
Total		$ 0		$ 0
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Realized gains		48		1,292
Realized losses		(13)		(302)
Net change in care trusts’ corpus		3,695	$ 5,515	8,856
Preneed Funeral Trust Investments | Interest Expense Net of Other Income
Gain (Loss) on Securities [Line Items]
Realized gains	$ 31		862
Realized losses	(24)		(494)
Unrealized gains (losses), net	1,444	$ (3,730)	(5,883)	$ (9,846)
Net change in care trusts’ corpus	(1,451)
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Gain (Loss) on Securities [Line Items]
Revenues	$ 90,494	$ 87,497	$ 283,686	$ 276,258
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Total		(3,695)	(5,515)	(8,856)
Other revenue
Gain (Loss) on Securities [Line Items]
Revenues	6,499	6,898	21,321	20,484
Other revenue | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Investment income	2,663	3,075	8,741	8,613
Realized losses, net	(322)	(739)	(796)	(1,343)
Total	$ 2,341	$ 2,336	$ 7,945	$ 7,270

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Gain (Loss) on Securities [Line Items]
Purchases	$ 4,625	$ 233	$ 11,336	$ 644
Sales	$ 4,529	$ 0	$ 15,433	$ 441

Receivables from Preneed Trus_3

Receivables from Preneed Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 21,954	$ 20,594
Less: Allowance for contract cancellation	(659)	(618)
Receivables from preneed trusts, net	$ 21,295	$ 19,976

Receivables from Preneed Trus_4

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Historical Cost Basis
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 21,954	$ 20,594
Historical Cost Basis | Cash and cash equivalents
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	6,442	6,071
Historical Cost Basis | Fixed income investments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	12,661	11,795
Historical Cost Basis | Mutual funds and common stocks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,847	2,725
Historical Cost Basis | Annuities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4	3
Fair Value
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	21,626	20,309
Fair Value | Cash and cash equivalents
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	6,442	6,071
Fair Value | Fixed income investments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	12,661	11,795
Fair Value | Mutual funds and common stocks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,519	2,440
Fair Value | Annuities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 4	$ 3

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 419		$ 419		$ 124
Deferred Costs and Other Assets	37,221		37,221		32,930
Amortization of intangibles			982	$ 957
Amortization of intangibles	204	$ 181	589	525
Accumulated Amortization of Other Deferred Costs	3,579		$ 3,579		2,990
Minimum
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			8 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			10 years
Trade Names
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	28,863		$ 28,863		25,610
Indefinite-Lived Intangible Assets Acquired			3,500
Trade Names | Funeral
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets Acquired			1,300
Trade Names | Cemetery
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets Acquired			2,200
Capitalized Commissions
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	4,507		4,507		4,048
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	1,464		1,464		1,877
Finite-Lived Intangible Assets, Accumulated Amortization	3,707		3,707		3,515
Amortization of intangibles	131	142	$ 393	432
Prepaid Agreements | Minimum
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			1 year
Prepaid Agreements | Maximum
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			10 years
Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	1,968		$ 1,968		1,271
Finite-Lived Intangible Assets, Accumulated Amortization	372		372		$ 200
Amortization of intangibles	$ 72	$ 56	$ 206	$ 167
Internal-use Software | Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life	3 years		3 years
Internal-use Software | Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life	5 years		5 years

Intangible and Other Non-Curr_4

Intangible and Other Non-Current Assets - Aggregate amortization expense for our intangible assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Capitalized Commissions
Finite-Lived Intangible Assets [Line Items]
Remainder of 2023	$ 209
2024	800
2025	735
2026	668
2027	603
Thereafter	1,492
Total amortization expense	4,507	$ 4,048
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Remainder of 2023	129
2024	424
2025	377
2026	262
2027	142
Thereafter	130
Total amortization expense	1,464	1,877
Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Remainder of 2023	79
2024	305
2025	409
2026	396
2027	394
Thereafter	385
Total amortization expense	$ 1,968	$ 1,271

CREDIT FACILITY AND ACQUISITI_3

CREDIT FACILITY AND ACQUISITION DEBT (Narrative) (Details)			3 Months Ended		9 Months Ended
	Jul. 02, 2021 USD ($)	Sep. 29, 2020 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022	Sep. 30, 2023 USD ($)	Sep. 30, 2022	Dec. 31, 2022 USD ($)
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility present accordion provisions			$ 75,000,000		$ 75,000,000
Deferred payments	$ 2,600,000	$ 2,300,000
Line of Credit | Prime Rate Option
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.375%
Line of Credit | Libor Margin Option
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate					3.375%
Revolving Credit Facility | Credit Agreement 2018
Debt Covenant To Actual Ratios [Line Items]
Long-term Debt			$ 187,300,000		$ 187,300,000		$ 190,700,000
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
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)			6		6
Term Loan
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 250,000,000		$ 250,000,000
Letter of Credit
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			15,000,000		15,000,000
Swingline
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			10,000,000		10,000,000
Revolving Credit Facility | Revolving Credit Facility, Secured, Floating Rate | Line of Credit
Debt Covenant To Actual Ratios [Line Items]
Remaining borrowing capacity			$ 60,100,000		$ 60,100,000
Revolving Credit Facility | Revolving Credit Facility, Secured, Floating Rate | Credit Agreement
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Interest Rate During Period			9%	4.30%	8.50%	3.10%
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	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Accumulated amortization, debt issuance costs	$ 2,340	$ 1,926
Current maturities on long-term debt	(589)	(555)
Long-term Debt, Excluding Current Maturities	3,335	3,438
Credit Agreement | Revolving Credit Facility
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $226 and $336, respectively	(1,444)
Revolving Credit Facility | Credit Agreement 2018
Debt Instrument [Line Items]
Long-term Debt	187,300	190,700
Revolving Credit Facility | Credit Agreement
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $226 and $336, respectively		(1,864)
Term Loan | Credit Agreement
Debt Instrument [Line Items]
Long-term Debt	185,856	188,836
Acquisition Debt, Deferred Purchase Price | Notes Payable, Other Payables
Debt Instrument [Line Items]
Long-term Debt	$ 3,924	$ 3,993

CREDIT FACILITY AND ACQUISITI_5

CREDIT FACILITY AND ACQUISITION DEBT Credit Facility (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs			$ 524	$ 397
Credit Agreement
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 4,508	$ 1,971	12,987	4,132
Line of Credit
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs	$ 138	$ 109
Credit Agreement 2018 | Revolving Credit Facility
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs			$ 414	$ 293

CREDIT FACILITY AND ACQUISITI_6

CREDIT FACILITY AND ACQUISITION DEBT Imputed Interest (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Series of Individually Immaterial Business Acquisitions
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 70	$ 78	$ 212	$ 237

Senior Notes (Narrative) (Detai

Senior Notes (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Senior Notes 4.25%
Debt Instrument [Line Items]
Debt Instrument, Term	68 months
Senior Notes
Debt Instrument [Line Items]
Long-term Debt, Fair Value	$ 342.6
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]
Debt Instrument, Unamortized Debt Issuance Costs	4.30%
Senior Note One | Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Discount Rate	4.42%

Senior Notes (Carrying Value of

Senior Notes (Carrying Value of Senior Notes) (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Accumulated amortization, debt issuance costs	$ 2,340,000	$ 1,926,000
Senior Notes
Debt Instrument [Line Items]
Principal amount	400,000,000	400,000,000
Debt discount, net of accumulated amortization of $794 and $1,178, respectively	(3,322,000)	(3,706,000)
Debt issuance costs, net of accumulated amortization of $226 and $336, respectively	(941,000)	(1,051,000)
Carrying value of the Senior Notes	395,737,000	395,243,000
Accumulated amortization, debt discount	1,178,000	794,000
Accumulated amortization, debt issuance costs	$ 336,000	$ 226,000

Senior Notes (Interest Expense)

Senior Notes (Interest Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Amortization of debt issuance costs			$ 524	$ 397
Senior Notes
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 4,250	$ 4,250	12,750	12,730
Accretion of debt discount, net of debt premium on senior notes	129	125	384	368
Amortization of debt issuance costs	$ 37	$ 35	$ 110	$ 104

- Lease Costs (Details)

- Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 887	$ 863	$ 2,638	$ 2,564
Short-term lease cost	75	82	261	260
Variable lease cost	69	37	183	60
Depreciation of leased assets	190	111	407	328
Interest on lease liabilities	137	110	345	335
Total finance lease cost	327	221	752	663
Total lease cost	$ 1,358	$ 1,203	$ 3,834	$ 3,547

- Cash flow (Details)

- Cash flow (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 2,840	$ 2,698
Cash paid for finance leases included in financing activities	$ 806	$ 646

LEASES - Right-of-use Assets Ob

LEASES - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 412	$ 764
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 2,703	$ 0

- Carrying Values of Leases (De

- Carrying Values of Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use assets	$ 15,987	$ 17,060
Finance lease right-of-use assets	9,165	6,770
Accumulated depreciation	(2,981)	(2,881)
Finance lease right-of-use assets, net	6,184	3,889
Operating lease obligations	2,508	2,203
Finance lease obligations	714	414
Total current lease liabilities	3,222	2,617
Obligations under operating leases, net of current portion	15,736	17,315
Finance lease non-current liabilities	6,724	4,743
Total non-current lease liabilities	22,460	22,058
Total lease liabilities	$ 25,682	$ 24,675

- Lease Term and Discount Rate

- Lease Term and Discount Rate (Details)	Sep. 30, 2023
Weighted-average remaining lease term (years)
Operating leases	8 years 2 months 12 days
Finance leases	9 years 8 months 12 days
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.30%

- Maturities of Operating and F

- Maturities of Operating and Financing Lease Liabilities (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Operating
Remainder of 2023	$ 947
2024	3,781
2025	3,489
2026	3,382
2027	3,249
Thereafter	9,924
Total lease payments	24,772
Less: Interest	(6,528)
Present value of lease liabilities	18,244
Finance
Remainder of 2023	337
2024	1,304
2025	1,250
2026	1,301
2027	1,185
Thereafter	5,582
Total lease payments	10,959
Less: Interest	(3,521)
Present value of lease liabilities	$ 7,438

Stockholders' Equity Stockholde

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) - USD ($)					3 Months Ended		9 Months Ended
	Jul. 25, 2023	Jul. 05, 2023	Feb. 19, 2022	Apr. 16, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Class of Stock [Line Items]
Exercise of stock options, shares					44,900	0	74,200	18,736
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price					$ 25.1			$ 25.88
Payment, Tax Withholding, Share-based Payment Arrangement							$ 252,000	$ 287,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Other Increases (Decreases) in Period, Description					34,160	—	56,957	8,125
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 23.98
Share-based Compensation Arrangement by Share-based Payment Award, Options, Returned for Payroll Taxes					4,021		5,486	1,601
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price					$ 11.70		$ 11.70
Treasury stock acquired, shares					0	0	0	695,496
Treasury Stock Acquired, Average Cost Per Share					$ 0	$ 0	$ 0	$ 49.22
Treasury Stock, Value, Acquired, Cost Method					$ 0	$ 0	$ 0	$ 34,234,000
Advisor
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					176	155	492	374
Director
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	743	769			3,747	2,214	8,342	7,255
Stock options
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							214,191
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value					$ 400,000		$ 500,000	$ 500,000
Proceeds from Stock Options Exercised					0	$ 0	0	60,000
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation					$ 133,000	$ 0	$ 174,000	$ 82,000
Dividend yield							1.38%
Expected volatility							43.68%
Risk-free interest rate							4.27%
Expected holding period (years)							4 years
Stock options | Black-Scholes
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							214,191	58,500
Share price at grant date								$ 49.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value							$ 2,506,000	$ 959,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period					1,700	3,652	103,550	28,790
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures Fair Valueriod					$ 20,000	$ 37,000	$ 1,354,000	$ 322,000
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	0	310,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value					$ 0	$ 0	$ 0	$ 5,388,000
Stock options | Black-Scholes | Three Year Vesting Period
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					0	12,600	0	12,600
Share price at grant date								$ 31.58
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value					$ 0	$ 143,000	$ 0	$ 143,000
Stock options | Monte-Carlo Pricing Model
Class of Stock [Line Items]
Share price at grant date							$ 32.69
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	142,020
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value					$ 0	$ 16,000	$ 61,000	$ 63,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value					$ 0	$ 0	$ 4,634,000
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation					0	0	1,473	4,136
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation					$ 0	$ 0	$ 50,000	$ 205,000
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited					0	500	1,826	1,950
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 32.63
Performance awards
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					0	0	0	27,013
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value					$ 0	$ 0	$ 0	$ 1,262,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period					0	0	40,181	20,961
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value					$ 0	$ 0	$ 1,012,000	$ 201,000
Good to Great Awards
Class of Stock [Line Items]
Share price at grant date			$ 49.48	$ 32.69
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period							8,444	27,448
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value							$ 300,000	$ 1,400,000

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($)										3 Months Ended					9 Months Ended
	Jul. 25, 2023	Jul. 05, 2023	Jun. 21, 2023	Jun. 01, 2023	Mar. 01, 2023	Jun. 03, 2022	Mar. 01, 2022	Sep. 01, 2020	Sep. 01, 2019	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
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															$ 23.98
Directors compensation expense											$ 250,000			$ 167,000	$ 605,000	$ 552,000
Dividends declared per common share (in dollars per Share)				$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125		$ 0.1125			$ 0.1125	$ 0.3375	$ 0.3375
Issuance of common stock from employee stock purchase plan, shares											11,782			13,795	49,824	38,884
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased (in USD per share)											$ 24.01			$ 27.34	$ 24.21	$ 35.42
Treasury stock acquired, shares											0			0	0	695,496
Treasury Stock, Value, Acquired, Cost Method											$ 0			$ 0	$ 0	$ 34,234,000
Treasury Stock Acquired, Average Cost Per Share											$ 0			$ 0	$ 0	$ 49.22
Remaining authorized repurchase 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	142,020
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value											$ 0			$ 0	$ 4,634,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value															$ 32.63
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited											0			500	1,826	1,950
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation											0			0	1,473	4,136
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation											$ 0			$ 0	$ 50,000	$ 205,000
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield															1.30%
Share-based compensation expense											$ 74,000			120,000	$ 489,000	471,000
Expected volatility															53.51%
Risk-free interest rate											4.75%	4.77%	4.53%
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										4.72%
Expected holding period (years)										1 year
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense											$ 400,000			36,000	$ 972,000	133,000
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield															1.38%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage															33%
Share-based compensation expense											735,000			559,000	$ 2,180,000	1,747,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross															214,191
Expected volatility															43.68%
Risk-free interest rate															4.27%
Expected holding period (years)															4 years
Proceeds from Stock Options Exercised											0			0	$ 0	60,000
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation											$ 133,000			$ 0	$ 174,000	$ 82,000
Stock options | Monte-Carlo Pricing Model
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date															$ 32.69
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											0			0	0	27,013
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value											$ 0			$ 0	$ 0	$ 1,262,000
Common stock
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	30,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value											$ 0			$ 0	$ 826,000	$ 0
Share-based compensation expense															$ 826,000
Share price at grant date															$ 27.54
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation											0			0	1,001	0
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation											$ 0			$ 0	$ 28,000	$ 0
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	743	769									3,747			2,214	8,342	7,255
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value			$ 25,000								$ 106,000			$ 71,000	$ 248,000	$ 307,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value											$ 28.25			$ 32.16	$ 29.78	$ 42.20
Advisor
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											176			155	492	374
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value											$ 5,000			$ 5,000	$ 15,000	$ 15,000
Officers and Key Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense											$ 622,000			$ 701,000	$ 1,350,000	$ 1,904,000

Stockholders' Equity (ESPP) (De

Stockholders' Equity (ESPP) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended					9 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common stock from employee stock purchase plan, shares		11,782			13,795	49,824	38,884
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased (in USD per share)		$ 24.01			$ 27.34	$ 24.21	$ 35.42
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		4.75%	4.77%	4.53%
Share-based compensation expense		$ 74			$ 120	$ 489	$ 471
Dividend yield						1.30%
Expected volatility						53.51%
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	4.72%
Expected holding period (years)	1 year

Stockholders' Equity (Weighted

Stockholders' Equity (Weighted Average Assumptions) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				1.30%
Expected volatility				53.51%
Risk-free interest rate	4.75%	4.77%	4.53%
Expected holding period (years)	9 months	6 months	3 months
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				1.38%
Expected volatility				43.68%
Risk-free interest rate				4.27%
Expected holding period (years)				4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				214,191
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				214,191	58,500
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value				$ 2,506	$ 959

Stockholders' Equity Cash Divid

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands							3 Months Ended		9 Months Ended
	Jun. 01, 2023	Mar. 01, 2023	Jun. 03, 2022	Mar. 01, 2022	Sep. 01, 2020	Sep. 01, 2019	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.3375	$ 0.3375
Dividends	$ 1,679	$ 1,661	$ 1,730	$ 1,725	$ 1,683	$ 1,653

Stockholders' Equity Performanc

Stockholders' Equity Performance Awards Assumptions (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
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	0	0	0	27,013

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Less: Earnings allocated to unvested restricted stock	$ 4,645	$ 5,860	$ 21,775	$ 33,361
Income attributable to common stockholders	(44)	(3)	(194)	(21)
Income attributable to common stockholders	$ 4,601	$ 5,857	$ 21,581	$ 33,340
Denominator [Abstract]
Denominator for basic earnings per common share – weighted average shares outstanding	14,820,000	14,689,000	14,791,000	14,908,000
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	15,514,000	15,537,000	15,480,000	15,849,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.31	$ 0.40	$ 1.46	$ 2.22
Continuing operations (in dollars per Share)	$ 0.30	$ 0.38	$ 1.39	$ 2.09
Antidilutive securities excluded from computation of diluted EPS	1,233,784,000	363,073,000	1,200,211	294,310
Stock options
Denominator [Abstract]
Effect of dilutive securities, share options (in shares)	83,000	160,000	78,000	253,000
Performance awards
Denominator [Abstract]
Effect of dilutive securities, share options (in shares)	611,000	688,000	611,000	688,000

SEGMENT REPORTING (Revenue, pre

SEGMENT REPORTING (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 90,494	$ 87,497	$ 283,686	$ 276,258
Operating Income (Loss)	15,686	15,222	57,058	60,098
Income (loss) before income taxes:	6,776	8,639	30,824	45,243
Total assets	1,255,459		1,255,459		$ 1,192,950
Funeral
Segment Reporting Information [Line Items]
Revenues	62,626	62,780	197,216	199,073
Operating Income (Loss)	18,145	17,584	58,236	61,531
Income (loss) before income taxes:	18,377	17,605	58,824	64,577
Total assets	799,740		799,740		779,500
Cemetery
Segment Reporting Information [Line Items]
Revenues	27,868	24,717	86,470	77,185
Operating Income (Loss)	8,844	8,023	30,496	26,662
Income (loss) before income taxes:	8,902	7,985	30,757	26,671
Total assets	439,175		439,175		396,389
Corporate
Segment Reporting Information [Line Items]
Operating Income (Loss)	(11,303)	(10,385)	(31,674)	(28,095)
Income (loss) before income taxes:	(20,503)	(16,951)	(58,757)	(46,005)
Total assets	16,544		16,544		$ 17,061
Services
Segment Reporting Information [Line Items]
Revenues	43,708	42,992	136,437	135,279
Services | Funeral
Segment Reporting Information [Line Items]
Revenues	39,090	38,477	122,491	122,133
Services | Cemetery
Segment Reporting Information [Line Items]
Revenues	4,618	4,515	13,946	13,146
Merchandise
Segment Reporting Information [Line Items]
Revenues	24,392	24,428	76,750	77,116
Merchandise | Funeral
Segment Reporting Information [Line Items]
Revenues	20,325	20,777	64,505	66,587
Merchandise | Cemetery
Segment Reporting Information [Line Items]
Revenues	4,067	3,651	12,245	10,529
Cemetery property
Segment Reporting Information [Line Items]
Revenues	15,895	13,179	49,178	43,379
Cemetery property | Funeral
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Cemetery property | Cemetery
Segment Reporting Information [Line Items]
Revenues	15,895	13,179	49,178	43,379
Other revenue
Segment Reporting Information [Line Items]
Revenues	6,499	6,898	21,321	20,484
Other revenue | Funeral
Segment Reporting Information [Line Items]
Revenues	3,211	3,526	10,220	10,353
Other revenue | Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 3,288	$ 3,372	$ 11,101	$ 10,131

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Other current assets:
Prepaid expenses	$ 3,350		$ 4,077
Other current assets	140		149
Total other current assets	4,030		4,733
Acquisition debt	589		555
Finance lease obligations	714		414
Operating lease obligations	2,508		2,203
Total current portion of debt and lease obligations	3,811		3,172
Accrued liabilities:
Accrued incentive compensation	11,165		12,140
Accrued insurance	3,685		3,051
Unrecognized tax benefit	3,360		3,294
Accrued vacation	3,635		3,430
Accrued interest	6,667		2,329
Accrued salaries and wages	3,983		2,263
Employee meetings and award trips	966		746
Accrued commissions	918		743
Income tax payable	0		459
Accrued ad valorem and franchise taxes	2,188		455
Other accrued liabilities	493		222
Federal income taxes payable	917		1,489
Total accrued liabilities	37,977		30,621
Other long-term liabilities:
Incentive compensation	1,357		2,541
Other long-term liabilities	147		524
Total other long-term liabilities	1,504		3,065
Cash paid for interest	21,754	$ 12,981
Cash paid for taxes	9,388	$ 7,046
Federal income taxes receivable
Other current assets:
Income taxes receivable	$ 540		$ 507