Carriage Services (CSV) 10-K 1 Mar 24 2023 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Feb. 23, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 434.4
Entity Common Stock, Shares Outstanding		15,141,435
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE _____________________________________ Certain information required to be disclosed in Part III of this report is incorporated by reference from the registrant’s definitive proxy statement or an amendment to this report, which will be filed with the SEC not later than 120 days after the end of the fiscal year covered by this report.
Entity Central Index Key	0001016281
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor Information [Abstract]
Auditor Firm ID	248
Auditor Name	GRANT THORNTON LLP
Auditor Location	Dallas, Texas

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,523	$ 1,170
Accounts receivable, net	27,060	24,458
Inventories	8,347	7,613
Prepaid and other current assets	4,791	4,733
Total current assets	41,721	37,974
Preneed cemetery trust investments	96,374	95,065
Preneed funeral trust investments	107,842	104,553
Preneed cemetery receivables, net	35,575	26,672
Receivables from preneed funeral trusts, net	21,530	19,976
Property, plant and equipment, net	287,484	278,106
Cemetery property, net	114,580	104,170
Goodwill	423,643	410,137
Intangible and other non-current assets, net	37,677	32,930
Operating lease right-of-use assets	16,295	17,060
Cemetery perpetual care trust investments	85,331	66,307
Total assets	1,268,052	1,192,950
Current liabilities:
Current portion of debt and lease obligations	3,842	3,172
Accounts payable	11,866	11,675
Accrued and other liabilities	35,362	30,621
Total current liabilities	51,070	45,468
Acquisition debt, net of current portion	5,461	3,438
Credit facility	177,794	188,836
Obligations under finance leases, net of current portion	5,831	4,743
Obligations under operating leases, net of current portion	15,797	17,315
Deferred preneed cemetery revenue	61,048	51,746
Deferred preneed funeral revenue	39,537	32,029
Deferred tax liability	52,127	48,820
Other long-term liabilities	1,855	3,065
Deferred preneed cemetery receipts held in trust	96,374	95,065
Deferred preneed funeral receipts held in trust	107,842	104,553
Care trusts’ corpus	84,351	65,495
Total liabilities	1,094,992	1,055,816
Commitments and contingencies:
Stockholders’ equity:
Common stock, $0.01 par value; 80,000,000 shares authorized and 26,359,876 and 26,627,319 shares issued, respectively and 14,732,058 and 14,999,501 shares outstanding, respectively	266	264
Additional paid-in capital	241,291	238,780
Retained earnings	210,256	176,843
Treasury stock, at cost; 11,627,818 shares	(278,753)	(278,753)
Total stockholders’ equity	173,060	137,134
Total liabilities and stockholders’ equity	1,268,052	1,192,950
Senior notes
Current liabilities:
Senior notes	$ 395,905	$ 395,243

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 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 (in shares)	80,000,000	80,000,000
Common stock, shares issued (in shares)	26,627,319	26,359,876
Common stock outstanding (in shares)	14,999,501	14,732,058
Treasury stock, shares (in shares)	11,627,818

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Revenues	$ 382,520	$ 370,174	$ 375,886
Field costs and expenses:
Cemetery property amortization	6,039	5,859	6,670
Field depreciation expense	14,166	13,316	12,609
Regional and unallocated funeral and cemetery costs	16,576	22,960	25,846
Other expenses	5,828	5,038	4,979
Total field costs and expenses	258,225	250,948	246,370
Gross profit	124,295	119,226	129,516
Corporate costs and expenses:
General, administrative and other	42,125	37,471	35,190
Net loss on divestitures, disposals and impairment charges	1,191	2,029	666
Operating income	80,979	79,726	93,660
Interest expense	36,266	25,895	25,445
Accretion of discount on convertible notes	0	0	20
Loss on extinguishment of debt	0	190	23,807
Net gain on property damage, net of insurance claims	(343)	(3,471)	0
Other, net	(1,373)	(82)	84
Income before income taxes	46,429	57,194	44,304
Expense for income taxes	13,186	16,243	12,316
Tax benefit related to discrete items	(170)	(430)	(1,171)
Total expense for income taxes	13,016	15,813	11,145
Net income	$ 33,413	$ 41,381	$ 33,159
Basic earnings per common share (in dollars per share)	$ 2.24	$ 2.78	$ 1.90
Diluted earnings per common share (in dollars per share)	2.14	2.63	1.81
Dividends declared per share (in dollars per share)	$ 0.4500	$ 0.4500	$ 0.4125
Weighted average number of common and common equivalent shares outstanding:
Basic (in shares)	14,803	14,857	17,409
Diluted (in shares)	15,455	15,710	18,266
Service revenue
Revenue:
Revenues	$ 182,166	$ 181,271	$ 180,572
Field costs and expenses:
Cost of goods and services	91,799	87,322	82,395
Property and merchandise revenue
Revenue:
Revenues	169,490	161,970	167,721
Field costs and expenses:
Cost of goods and services	123,817	116,453	113,871
Other revenue
Revenue:
Revenues	$ 30,864	$ 26,933	$ 27,593

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Director	Common Stock	Common Stock Director	Additional Paid-in Capital	Additional Paid-in Capital Director	Accumulated Deficit	Treasury Stock
Beginning balance, shares outstanding at Dec. 31, 2020			17,995,000
Beginning balance at Dec. 31, 2020	$ 240,502		$ 260		$ 239,989		$ 102,303	$ (102,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 33,159						33,159
Issuance of common stock from employee stock purchase plan (in shares)	61,904		62,000
Issuance of common stock from employee stock purchase plan	$ 1,630		$ 1		1,629
Issuance of common stock (in shares)				15,000
Issuance of common stock		$ 642				$ 642
Issuance of restricted common stock (in shares)			9,000
Exercise of stock options (in shares)	423,294		169,000
Exercise of stock options	$ (1,257)		$ 2		(1,259)
Cancellation and retirement of restricted common stock (in shares)			(11,000)
Cancellation and retirement of restricted common stock	(375)				(375)
Stock-based compensation expense	4,871				4,871
Dividends on common stock	(7,264)				(7,264)
Convertible notes conversions	$ (1,424)		$ 0		(1,424)
Treasury stock acquired, shares	(2,906,983)		(2,907,000)
Treasury stock acquired	$ (142,469)							(142,469)
Ending balance, shares outstanding at Dec. 31, 2021			15,332,000
Ending balance at Dec. 31, 2021	128,015		$ 263		236,809		135,462	(244,519)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 41,381						41,381
Issuance of common stock from employee stock purchase plan (in shares)	52,053		52,000
Issuance of common stock from employee stock purchase plan	$ 1,686		$ 1		1,685
Issuance of common stock (in shares)				12,000
Issuance of common stock		435				435
Exercise of stock options (in shares)	32,196		10,000
Exercise of stock options	$ (63)		$ 0		(63)
Cancellation and retirement of restricted common stock (in shares)			(6,000)
Cancellation and retirement of restricted common stock	(205)				(205)
Stock-based compensation expense	5,524				5,524
Dividends on common stock	$ (6,763)				(6,763)
Treasury stock acquired, shares	(695,496)		(695,000)
Treasury stock acquired	$ (34,234)							(34,234)
Other (in shares)			27,000
Other	1,358				1,358
Ending balance, shares outstanding at Dec. 31, 2022			14,732,000
Ending balance at Dec. 31, 2022	137,134		$ 264		238,780		176,843	(278,753)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 33,413						33,413
Issuance of common stock from employee stock purchase plan (in shares)	63,372		63,000
Issuance of common stock from employee stock purchase plan	$ 1,494		$ 0		1,494
Issuance of common stock (in shares)				16,000
Issuance of common stock		$ 451				$ 451
Issuance of common stock to former executive (in shares)			30,000
Issuance of common stock to former executive	826				826
Issuance of restricted common stock (in shares)			142,000
Issuance of restricted common stock	$ 0		$ 2		(2)
Exercise of stock options (in shares)	74,200		12,000
Exercise of stock options	$ (174)		$ 0		(174)
Cancellation and retirement of restricted common stock (in shares)			(3,000)
Cancellation and retirement of restricted common stock	(78)				(78)
Stock-based compensation expense	6,426				6,426
Dividends on common stock	$ (6,708)				(6,708)
Treasury stock acquired, shares	0
Other (in shares)			8,000
Other	$ 276				276
Ending balance, shares outstanding at Dec. 31, 2023			15,000,000
Ending balance at Dec. 31, 2023	$ 173,060		$ 266		$ 241,291		$ 210,256	$ (278,753)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 33,413	$ 41,381	$ 33,159
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	21,117	19,799	20,520
Provision for credit losses	3,050	2,818	1,783
Stock-based compensation expense	7,703	5,959	5,513
Deferred income tax expense (benefit)	3,307	3,036	(692)
Amortization of Intangible Assets	1,401	1,286	1,285
Amortization of debt issuance costs	699	552	576
Amortization and accretion of debt	515	493	439
Loss on extinguishment of debt	0	190	23,807
Net loss on divestitures, disposals and impairment charges	1,191	2,029	847
Net gain on property damage, net of insurance claims	(343)	(3,471)	0
Gain on sale of excess land	(1,407)	(155)	0
Changes in operating assets and liabilities that provided (used) cash:
Accounts and preneed receivables	(8,122)	(5,358)	(4,090)
Inventories, prepaid and other current assets	(72)	2,295	(4,449)
Intangible and other non-current assets	(3,246)	(1,917)	(1,181)
Preneed funeral and cemetery trust investments	(775)	(17,679)	(31,349)
Accounts payable	169	(101)	522
Accrued and other liabilities	2,988	(9,120)	3,485
Deferred preneed funeral and cemetery revenue	14,968	1,302	5,010
Deferred preneed funeral and cemetery receipts held in trust	(966)	17,685	29,061
Net cash provided by operating activities	75,590	61,024	84,246
Cash flows from investing activities:
Acquisitions of businesses and real estate	(44,500)	(33,876)	(3,285)
Proceeds from divestitures and sale of other assets	4,132	5,027	7,875
Proceeds from insurance claims	1,403	2,440	7,758
Capital expenditures	(18,039)	(26,081)	(24,883)
Net cash used in investing activities	(57,004)	(52,490)	(12,535)
Cash flows from financing activities:
Borrowings from the credit facility	86,100	155,400	266,168
Payments against the credit facility	(97,700)	(120,100)	(157,968)
Payment to redeem the 6.625% senior notes due 2026	0	0	(400,000)
Payment of call premium for the redemption of the 6.625% senior notes due 2026	0	0	(19,876)
Proceeds from the issuance of the 4.25% senior notes due 2029	0	0	395,500
Payment of debt issuance costs for the credit facility and 4.25% senior notes due 2029	0	(922)	(2,197)
Conversions and maturity of the convertible notes	0	0	(3,980)
Payments on acquisition debt and obligations under finance leases	(1,167)	(882)	(1,331)
Payments on contingent consideration recorded at acquisition date	0	0	(461)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	1,494	1,745	2,644
Taxes paid on restricted stock vestings and exercise of stock options	(252)	(327)	(2,647)
Dividends paid on common stock	(6,708)	(6,763)	(7,264)
Purchase of treasury stock	0	(36,663)	(140,040)
Net cash used in financing activities	(18,233)	(8,512)	(71,452)
Net increase in cash and cash equivalents	353	22	259
Cash and cash equivalents at beginning of year	1,170	1,148	889
Cash and cash equivalents at end of year	$ 1,523	$ 1,170	$ 1,148

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 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 December 31, 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 The accompanying Consolidated Financial Statements include the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated. Reclassifications Certain reclassifications have been made to prior period amounts in our income tax footnote related to the presentation of deferred right-of-use assets and deferred lease liabilities to conform to the current period presentation with no effect on our previously reported Consolidated Balance Sheet, Consolidated Statements of Operations and Consolidated Statements of Cash Flows. 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. We maintain cash and cash equivalents at United States financial institutions for which the combined account balances in individual institutions may exceed Federal Deposit Insurance Corporation (“FDIC”) insurance coverage and, as a result, there is a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. As of December 31, 2023, approximately $1.4 million of our deposits were not covered by FDIC insurance. We have not experienced any losses and believe we are not exposed to any significant risk with such accounts. Funeral and Cemetery Receivables Our funeral receivables are recorded in Accounts receivable, net and primarily consist of amounts due for funeral services already performed. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are also recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net. Our cemetery receivables generally consist of preneed sales of cemetery interment rights and related products and services, which are typically financed through interest-bearing installment sales contracts, generally with terms of up to five years, with such interest income reflected as Other revenue . In substantially all cases, we receive an initial down payment at the time the contract is signed. For our funeral and atneed cemetery receivables, we have a collections policy where statements are sent to the customer at 30 days past due. Past due notification letters are sent at 45 days and continue until payment is received or the contract is placed with a third-party collections agency. For our preneed cemetery receivables, we have a collections policy where past due notification letters are sent to the customer beginning at 15 days past due and periodically thereafter until payment is received or the contract is cancelled. Our allowance for credit losses reflects our best estimate of expected credit losses over the term of both our funeral and cemetery receivables. Our policy is to write off receivables when we have determined they will no longer be collectible. Write-offs are applied as a reduction to the allowance for credit losses and any recoveries of previous write-offs are netted against bad debt expense in the period recovered. We determine our allowance for credit losses by using a loss-rate methodology, in which we assess our historical write-off of receivables against our total receivables over several years. From this historical loss-rate approach, we also consider the current and forecasted economic conditions expected to be in place over the life of our receivables. These estimates are impacted by a number of factors, including changes in the economy, demographics and competition in our local communities. We monitor our ongoing credit exposure through an active review of our customers’ receivables balance against contract terms and due dates. Our activities include timely performance of our accounts receivable reconciliations, assessment of our aging of receivables, dispute resolution and payment confirmation. We monitor any change in our historical write-off of receivables utilized in our loss-rate methodology and assess forecasted changes in market conditions within our credit reserve. See Note 6 to the Consolidated Financial Statements for additional information related to our funeral and cemetery receivables. Inventory Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis or net realizable value. Inventory is relieved using specific identification in fulfillment of performance obligations on our contracts. Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We recognize the assets acquired, the liabilities assumed and any non-controlling interest in the acquiree at the acquisition date, measured at the fair value as of that date. Acquisition related costs are recognized separately from the acquisition and are expensed as incurred. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date subsequently becomes available during the allocation period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition. During the year ended December 31, 2023, we acquired a business in the Bakersfield, California area consisting of three funeral homes, two cemeteries and one cremation focused business for $44.0 million in cash. During the year ended December 31, 2022, we acquired a business in Kissimmee, Florida consisting of two funeral homes for $6.3 million and a business in the Charlotte, North Carolina area consisting of three funeral homes, one cemetery and one cremation focused business for $25.0 million. The pro forma impact of the acquisitions on prior periods is not presented as the impact is not material to our reported results. The results of the acquired businesses are included in our results of operations from the date of acquisition. See Note 3 to the Consolidated Financial Statements for additional information related to acquisitions. Divested Operations Prior to divesting a funeral home or cemetery, we first determine whether the sale of the net assets and activities (together referred to as a “set”) qualifies as a business. First, we perform a screen test to determine if the set is not a business. The principle of the screen is that if substantially all of the fair value of the gross assets sold resides in a single asset or group of similar assets, the set is not a business. If the screen is not met, we perform an assessment to determine if the set is a business by evaluating whether the set has both inputs and a substantive process that together significantly contribute to the ability to create outputs. When both inputs and a substantive process are present then the set is determined to be a business and we consider the accounting treatment of goodwill for that set (see discussion of Goodwill below). Goodwill is only allocated to the sale if the set is considered to be a business. During the year ended December 31, 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 year ended December 31, 2022, we sold four funeral homes for $1.5 million and merged one funeral home with another business we own in a nearby market. During the year ended December 31, 2021, we sold two funeral homes and one cemetery for $2.5 million and we merged six funeral homes with other businesses we own in nearby markets. See Notes 4 and 5 to the Consolidated Financial Statements for additional information related to divestitures. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31 st each year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. 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 impairment test, we concluded that there was no impairment to goodwill as the fair value of our reporting units was greater than the carrying value. Goodwill is only allocated to a divestiture if the set is considered to be a business. When we divest a portion of a reporting unit that constitutes a business in accordance with 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. For the years ended December 31, 2023 and 2022, after each divestiture, we concluded that it was more-likely-than not that the fair value of our reporting units was greater than their carrying value and thus there was no impairment to goodwill. During the year ended December 31, 2022, we allocated $0.9 million of goodwill related to the sale of two funeral homes for a loss recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. See Note 4 to the Consolidated Financial Statements for additional information related to 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 year ended December 31, 2023, as the carrying amount of these tradenames exceeded the fair value. For our 2022 annual impairment test performed as of August 31 each year, we concluded there that was no impairment to our intangible assets as the fair value of our intangible assets was greater than the carrying value. See Note 11 to the Consolidated Financial Statements for additional information related to intangible assets. Preneed and Perpetual Care Trust Funds Preneed sales generally require deposits to a trust or purchase of a third-party insurance product. We have established a variety of trusts in connection with funeral home and cemetery operations as required under applicable state laws. Such trusts include (i) preneed funeral trusts; (ii) preneed cemetery merchandise and service trusts; and (iii) cemetery perpetual care trusts. Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. Our trust fund assets are reflected in our financial statements as Preneed cemetery trust investments, Preneed funeral trust investments and Cemetery perpetual care trust investments. We have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus . The fair value of our trust fund assets are accounted for as Collateralized Financing Entities (“CFEs”) in ASC Topic 810. The accounting guidance for CFEs allows companies to elect to measure both the financial assets and financial liabilities using the more observable of the fair value of the financial assets or fair value of the financial liabilities. Pursuant to this guidance, we have determined the fair value of the financial assets of the trusts are more observable and we first measure those financial assets at fair value. Our fair value of the financial liabilities mirror the fair value of the financial assets, in accordance with the ASC. Any changes in fair value are recognized in earnings. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide for the care and maintenance of the cemeteries and mausoleums. Trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of the VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds. Our preneed funeral and preneed cemetery merchandise and service trusts, as well as the corresponding trust liabilities, are reflected in our financial statements net of an allowance for contract cancellations. We determine this allowance based on our five-year historical experience of contract cancellations. On an ongoing basis, we monitor our historical trend and adjust our allowance accordingly. See Notes 8 and 9 to the Consolidated Financial Statements for additional information related to preneed and perpetual care trust funds. Deferred Revenue We have preneed funeral trust fund assets in trusts that are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost, reflected in our financial statements as Receivables from preneed funeral trusts, net, with a corresponding amount recognized as Deferred preneed funeral revenue . Under certain state regulations, we are allowed to retain certain amounts not required to be deposited to a trust or used to purchase a third-party insurance policy. These amounts we retain represent future revenue that are not held in trust accounts and are recorded in Deferred preneed funeral and cemetery revenue. Future revenue that are held in trust accounts are included in Deferred preneed funeral and cemetery receipts held in trust discussed above. During the year ended December 31, 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. Fair Value Measurements We measure the securities held by our funeral merchandise and service, cemetery merchandise and service, and cemetery perpetual care trusts at fair value on a recurring basis in accordance with ASC Topic 820. This guidance defines fair value as the price that would be received in the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). The guidance establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value. In the ordinary course of business, we are typically exposed to a variety of market risks. Currently, these are primarily related to changes in fair market values related to outstanding debts and changes in the values of securities associated with the preneed and perpetual care trusts. Management is actively involved in monitoring exposure to market risk and developing and utilizing risk management techniques when appropriate and when available for a reasonable price. See Notes 7 and 8 to the Consolidated Financial Statements for additional required disclosures related to the fair value measurement of our financial assets and liabilities. Capitalized Commissions on Preneed Contracts We capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period of ten years for our preneed funeral trust contracts and eight years for our preneed cemetery merchandise and services contracts. The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed using the specific identification method in the period in which the sale of the cemetery interment right is recognized as revenue. The selling costs related to preneed funeral insurance contracts continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheet. See Note 11 to the Consolidated Financial Statements for additional information related to capitalized commissions on preneed contracts. Property, Plant and Equipment Property, plant and equipment are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment is computed based on the straight-line method over the following estimated useful lives of the assets: Years Buildings and improvements 15 to 40 Furniture and fixtures 5 to 10 Machinery and equipment 3 to 15 Vehicles 5 to 7 Long-lived assets, such as property, plant and equipment and right-of-use assets (see discussion of Leases below) are reported at the lower of their carrying amount or fair value and are reviewed for impairment whenever events, such as significant negative industry or economic trends or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Factors that could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results. We evaluate our long-lived assets for impairment when a funeral home or cemetery business has negative earnings before interest, taxes, depreciation and amortization (“EBITDA”) for four consecutive years and if there has been a decline in EBITDA in that same period. We test the recoverability of our long-lived assets by comparing their carrying value to the sum of the undiscounted cash flows expected to result from the use of the assets over their remaining useful lives. We recognize an impairment loss if the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. Additionally, assets to be disposed of and assets not expected to provide any future service potential are recorded at the lower of their carrying amount or fair value less estimated costs to sell. If we determine that the carrying value is not recoverable from the proceeds of the sale, we record an impairment loss at that time. Property, plant and equipment is comprised of the following (in thousands): December 31, 2022 December 31, 2023 Land $ 84,405 $ 87,635 Buildings and improvements 251,778 263,522 Furniture, equipment and vehicles 70,522 74,372 Property, plant and equipment, at cost 406,705 425,529 Less: accumulated depreciation (128,599) (138,045) Property, plant and equipment, net $ 278,106 $ 287,484 During the year ended December 31, 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 and $3.1 million related to the acquisition of real estate. Additionally, we sold real estate for $3.1 million, with a carrying value of $1.7 million, resulting in a gain on the sale of $1.4 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 loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. During the year ended December 31, 2022, we acquired $8.1 million of property, plant and equipment related to our business combinations, described in Note 3 to the Consolidated Financial Statements and $2.6 million related to real estate acquisitions. Additionally, we sold real estate for $3.3 million, with a carrying value of $1.8 million, resulting in a gain on the sale of $1.4 million, which was recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. We also divested four funeral homes that had a carrying value of property, plant and equipment of $1.3 million, described in Note 5 to the Consolidated Financial Statements. Our growth and maintenance capital expenditures totaled $18.4 million and $10.9 million for the years ended December 31, 2022 and 2023, respectively, for property, plant, equipment. In addition, we recorded depreciation expense of $13.8 million, $13.7 million and $14.7 million for the years ended December 31, 2021, 2022 and 2023, respectively. Cemetery Property When we acquire a cemetery, we utilize an internal and external approach to determine the fair value of the cemetery property. From an external perspective, we obtain an accredited appraisal to provide reasonable assurance for property existence, property availability (unrestricted) for development, property lines, available spaces to sell, identifiable obstacles or easements and general valuation inclusive of known variables in that market. From an internal perspective, we conduct a detailed analysis of the acquired cemetery property using other cemeteries in our portfolio as a benchmark. This provides the added benefit of relevant data that is not available to third party appraisers. Through this thorough internal process, we are able to identify viable costs of property based on historical experience, particular markets and demographics, reasonable margins, practical retail prices and park infrastructure and condition. Cemetery property was $104.2 million and $114.6 million, net of accumulated amortization of $59.0 million and $64.6 million at December 31, 2022 and 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 totaled $7.7 million and $7.1 million for the years ended December 31, 2022 and 2023, respectively, for cemetery property development. We recorded amortization expense for cemetery interment rights of $6.7 million, $6.1 million and $6.0 million for the years ended December 31, 2021, 2022 and 2023, respectively. During the year ended December 31, 2023, we acquired cemetery property for

Recently Issued Accounting Stan

Recently Issued Accounting Standards	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Business Combinations	BUSINESS COMBINATIONS On March 22, 2023, we acquired a business consisting of three funeral homes, two cemeteries and one cremation focused business in the Bakersfield, CA 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 these acquisitions on prior periods is not presented, as the impact is not significant to our reported results. The results of the acquired businesses 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 December 31, 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 Goodwill Liabilities March 22, 2023 Three Funeral Homes, Two Cemeteries and One Cremation Focused Business Bakersfield, CA $ 44,266 $ 13,506 $ (13,772) During the year ended December 31, 2022, we acquired a business consisting of two funeral homes in Kissimmee, FL for $6.3 million in cash and a business consisting of three funeral homes, one cemetery and one cremation focused business in the Charlotte, NC area for $25.0 million in cash. We acquired substantially all of the assets and assumed certain operating liabilities of these businesses. The following table summarizes the breakdown of the purchase price allocation for our 2022 business acquisitions (in thousands): Purchase Price Allocation Current assets $ 219 Preneed trust assets 4,146 Property, plant & equipment 8,146 Cemetery property 2,375 Goodwill 19,511 Intangible and other non-current assets 2,145 Preneed trust liabilities (4,146) Deferred revenue (1,146) Purchase price $ 31,250 The intangible and other non-current assets relate to the fair value of tradenames and non-compete agreements. The goodwill recorded for our 2022 business acquisitions is expected to be deductible for tax purposes. As of December 31, 2022, our accounting for our 2022 business acquisitions is complete. The following table summarizes the fair value of the assets acquired and the liabilities assumed for these businesses (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) October 25, 2022 Three Funeral Homes, One Cemetery and One Cremation Focused Business Charlotte, NC $ 12,036 $ 16,817 $ (3,853)

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL Many of the former owners and staff of our acquired funeral homes and certain cemeteries have provided high quality service to families for generations, which often represents a substantial portion of the value of a business. The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet (in thousands): December 31, 2022 December 31, 2023 Goodwill at the beginning of year $ 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 year $ 410,137 $ 423,643 During the year ended December 31, 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. During the year ended December 31, 2022, we recognized $19.5 million in goodwill related to our 2022 business acquisitions, of which $7.4 million was allocated to our cemetery segment and $12.1 million was allocated to our funeral home segment. Additionally, during the year ended December 31, 2022, we allocated $0.9 million of goodwill to the sale of two funeral homes for a loss recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. We also recorded a $0.4 million goodwill impairment related to one funeral home and two cemeteries that were classified as held for sale at the balance sheet date, which was recorded in Net loss on divestitures, disposals and impairment charges in our Consolidated Statements of Operations.

Divested Operations

Divested Operations	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Divested Operations	DIVESTED OPERATIONS During the year ended December 31, 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 year ended December 31, 2022, we sold four funeral homes for an aggregate of $1.5 million and merged one funeral home with another business we own in a nearby market. During 2021, we sold two funeral homes and one cemetery for an aggregate of $2.5 million and we merged six funeral homes with other businesses we own in nearby markets. 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): Years Ended December 31, 2021 2022 2023 Revenue $ 1,070 $ 656 $ 242 Operating income 6 54 6 Net loss on divestitures (1) (62) (736) (106) Income tax benefit 16 193 28 Net loss from divested operations, after tax $ (40) $ (488) $ (72) (1) Net loss on divestitures is recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations.

Receivables

Receivables	12 Months Ended
	Dec. 31, 2023
Preneed Cemetery Receivables [Abstract]
RECEIVABLES	RECEIVABLES Accounts Receivable Accounts receivable is comprised of the following (in thousands): December 31, 2023 Funeral Cemetery Corporate Total Trade and financed receivables $ 8,822 $ 18,459 $ — $ 27,281 Other receivables 404 595 286 1,285 Allowance for credit losses (266) (1,240) — (1,506) Accounts receivable, net $ 8,960 $ 17,814 $ 286 $ 27,060 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 portfolio segment for the year ended December 31, 2023 (in thousands): January 1, 2023 Provision for Credit Losses Write Offs Recoveries December 31, 2023 Trade and financed receivables: Funeral $ (311) $ (1,088) $ 2,229 $ (1,096) $ (266) Cemetery (702) (739) 201 — (1,240) Total allowance for credit losses on Trade and financed receivables $ (1,013) $ (1,827) $ 2,430 $ (1,096) $ (1,506) Cemetery Receivables Our cemetery receivables are comprised of the following (in thousands): December 31, 2022 December 31, 2023 Interment rights $ 45,351 $ 60,863 Merchandise and services 8,585 11,223 Unearned finance charges 4,894 5,669 Cemetery receivables $ 58,830 $ 77,755 The components of our cemetery receivables are as follows (in thousands): December 31, 2022 December 31, 2022 Cemetery receivables $ 58,830 $ 77,755 Less: unearned finance charges (4,894) (5,669) Cemetery receivables, at amortized cost $ 53,936 $ 72,086 Less: allowance for credit losses (1,985) (3,495) Less: balances due on undelivered cemetery preneed contracts (11,552) (15,797) Less: amounts in accounts receivable (13,727) (17,219) Preneed cemetery receivables, net $ 26,672 $ 35,575 The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2023 (in thousands): January 1, 2023 Provision for Credit Losses Write Offs December 31, 2023 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,283) $ (1,223) $ 251 $ (2,255) The amortized cost basis of our cemetery receivables by year of origination as of December 31, 2023 is as follows (in thousands): 2023 2022 2021 2020 2019 Prior Total Total cemetery receivables, at amortized cost $ 35,122 $ 19,478 $ 10,020 $ 4,584 $ 1,432 $ 1,450 $ 72,086 The aging of past due cemetery receivables as of December 31, 2023 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 1,877 $ 715 $ 353 $ 3,790 $ 6,735 $ 49,554 $ 56,289 Deferred revenue 466 139 90 1,388 2,083 19,383 21,466 Total contracts $ 2,343 $ 854 $ 443 $ 5,178 $ 8,818 $ 68,937 $ 77,755 The aging of past due preneed cemetery receivables as of December 31, 2022 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 864 $ 555 $ 180 $ 2,146 $ 3,745 $ 38,639 $ 42,384 Deferred revenue 285 184 74 1,009 1,552 14,894 16,446 Total contracts $ 1,149 $ 739 $ 254 $ 3,155 $ 5,297 $ 53,533 $ 58,830

Trust Investments

Trust Investments	12 Months Ended
	Dec. 31, 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 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 December 31, 2023 Preneed cemetery trust investments, at market value $ 98,269 $ 99,461 Less: allowance for contract cancellation (3,204) (3,087) Preneed cemetery trust investments $ 95,065 $ 96,374 The cost and market values associated with preneed cemetery trust investments at December 31, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value Cash and money market accounts 1 $ 9,643 $ — $ — $ 9,643 Fixed income securities: U.S. agency obligations 2 803 1 (51) 753 Foreign debt 2 7,764 1,371 (17) 9,118 Corporate debt 2 15,071 342 (3,657) 11,756 Preferred stock 2 10,965 473 (1,572) 9,866 Certificates of deposit 2 79 — (7) 72 Common stock 1 43,057 9,466 (7,935) 44,588 Limited partnership fund 3,575 — (3) 3,572 Mutual funds: Equity 1 553 10 (30) 533 Fixed income 2 11,369 16 (2,759) 8,626 Trust securities $ 102,879 $ 11,679 $ (16,031) $ 98,527 Accrued investment income $ 934 $ 934 Preneed cemetery trust investments $ 99,461 Market value as a percentage of cost 95.8% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 140 Due in one to five years 9,177 Due in five to ten years 5,657 Thereafter 16,591 Total fixed income securities $ 31,565 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 Value 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 December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ — $ — $ 613 $ (51) $ 613 $ (51) Foreign debt 284 (5) 209 (12) 493 (17) Corporate debt 666 (62) 4,239 (3,595) 4,905 (3,657) Preferred stock 45 — 7,821 (1,572) 7,866 (1,572) Certificates of deposit — — 72 (7) 72 (7) Total fixed income securities with an unrealized loss $ 995 $ (67) $ 12,954 $ (5,237) $ 13,949 $ (5,304) 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): Years ended December 31, 2021 2022 2023 Investment income $ 2,147 $ 2,219 $ 2,479 Realized gains 18,321 10,619 3,492 Realized losses (6,626) (2,548) (2,507) Unrealized gains (losses), net 6,047 (9,661) (4,352) Expenses and taxes (1,715) (1,748) (1,653) Net change in deferred preneed cemetery receipts held in trust (18,174) 1,119 2,541 $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Years ended December 31, 2021 2022 2023 Purchases $ (41,414) $ (8,336) $ (22,478) Sales 43,265 8,248 18,378 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 December 31, 2023 Preneed funeral trust investments, at market value $ 107,995 $ 111,247 Less: allowance for contract cancellation (3,442) (3,405) Preneed funeral trust investments $ 104,553 $ 107,842 The cost and market values associated with preneed funeral trust investments at December 31, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value Cash and money market accounts 1 $ 26,707 $ — $ — $ 26,707 Fixed income securities: U. S. treasury debt 1 451 — (34) 417 Foreign debt 2 7,300 1,297 (16) 8,581 Corporate debt 2 13,848 323 (3,255) 10,916 Preferred stock 2 9,786 442 (1,468) 8,760 Common stock 1 38,600 8,858 (6,855) 40,603 Limited partnership fund 3,383 — (2) 3,381 Mutual funds: Equity 1 401 3 (29) 375 Fixed income 2 9,513 15 (2,383) 7,145 Other investments 2 3,510 — — 3,510 Trust securities $ 113,499 $ 10,938 $ (14,042) $ 110,395 Accrued investment income $ 852 $ 852 Preneed funeral trust investments $ 111,247 Market value as a percentage of cost 97.3% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 46 Due in one to five years 8,317 Due in five to ten years 5,193 Thereafter 15,118 Total fixed income securities $ 28,674 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 Value 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 December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ — $ — $ 371 $ (34) $ 371 $ (34) Foreign debt 269 (5) 198 (11) 467 (16) Corporate debt 630 (59) 3,802 (3,196) 4,432 (3,255) Preferred stock — — 7,078 (1,468) 7,078 (1,468) Total fixed income securities with an unrealized loss $ 899 $ (64) $ 11,449 $ (4,709) $ 12,348 $ (4,773) 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 our Consolidated Statements of Operations are as follows (in thousands): Years ended December 31, 2021 2022 2023 Investment income $ 1,747 $ 1,700 $ 2,004 Realized gains 17,091 9,446 3,354 Realized losses (6,155) (2,301) (2,170) Unrealized gains (losses), net 5,665 (7,723) (3,104) Expenses and taxes (1,221) 958 (848) Net change in deferred preneed funeral receipts held in trust (17,127) (2,080) 764 $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Years ended December 31, 2021 2022 2023 Purchases $ (38,175) $ (6,239) $ (21,425) Sales 40,658 7,419 17,300 Cemetery Perpetual Care Trust Investments Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): December 31, 2022 December 31, 2023 Cemetery perpetual care trust investments, at market value $ 66,307 $ 85,331 Obligations due from trust (812) (980) Care trusts’ corpus $ 65,495 $ 84,351 The following table reflects the cost and market values associated with the trust investments held in perpetual care trust funds at December 31, 2023 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value Cash and money market accounts 1 $ 6,688 $ — $ — $ 6,688 Fixed income securities: Foreign debt 2 7,101 1,177 (18) 8,260 Corporate debt 2 13,491 334 (3,367) 10,458 Preferred stock 2 10,723 415 (1,435) 9,703 Common stock 1 36,413 8,098 (6,580) 37,931 Limited partnership fund 3,042 — (2) 3,040 Mutual funds: Equity 1 467 5 (26) 446 Fixed income 2 10,326 14 (2,382) 7,958 Trust securities $ 88,251 $ 10,043 $ (13,810) $ 84,484 Accrued investment income $ 847 $ 847 Cemetery perpetual care investments $ 85,331 Market value as a percentage of cost 95.7% 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 7,563 Due in five to ten years 5,005 Thereafter 15,853 Total fixed income securities $ 28,421 The following table reflects the cost and market values associated with the trust investments held in perpetual care trust funds at December 31, 2022 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value 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 perpetual care trust investment in an unrealized loss position at December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 440 $ (8) $ 178 $ (10) $ 618 $ (18) Corporate debt 567 (53) 3,879 (3,314) 4,446 (3,367) Preferred stock — — 7,301 (1,435) 7,301 (1,435) Total fixed income securities with an unrealized loss $ 1,007 $ (61) $ 11,358 $ (4,759) $ 12,365 $ (4,820) The following table summarizes our fixed income securities 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) Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Years ended December 31, 2021 2022 2023 Realized gains $ 2,474 $ 1,454 $ 1,025 Realized losses (950) (309) (639) Unrealized gains (losses), net 4,421 (6,958) (3,767) Net change in care trusts’ corpus (5,945) 5,813 3,381 Total $ — $ — $ — Perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Years ended December 31, 2021 2022 2023 Investment income $ 10,443 $ 11,425 $ 12,824 Realized losses (118) (2,427) (1,583) Total $ 10,325 $ 8,998 $ 11,241 Purchases and sales of investments in the perpetual care trusts are as follows (in thousands): Years ended December 31, 2021 2022 2023 Purchases $ (28,317) $ (4,872) $ (18,024) Sales 29,829 5,444 21,613

Receivables from Preneed Funera

Receivables from Preneed Funeral Trusts	12 Months Ended
	Dec. 31, 2023
Receivables From Preneed Trusts [Abstract]
RECEIVABLES FROM PRENEED FUNERAL TRUSTS	RECEIVABLES FROM PRENEED FUNERAL TRUSTS Our receivables from preneed funeral trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost. Receivables from preneed funeral trusts are as follows (in thousands): December 31, 2022 December 31, 2023 Preneed funeral trust funds, at cost $ 20,594 $ 22,196 Less: allowance for contract cancellation (618) (666) Receivables from preneed funeral trusts, net $ 19,976 $ 21,530 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 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 trust funds at December 31, 2023 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,547 $ 6,547 Fixed income investments 12,732 12,732 Mutual funds and common stocks 2,913 2,695 Annuities 4 4 Total $ 22,196 $ 21,978 The composition of the preneed 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

Contracts Funded by Insurance

Contracts Funded by Insurance	12 Months Ended
	Dec. 31, 2023
Contracts Secured by Insurance [Abstract]
CONTRACTS FUNDED BY INSURANCE	CONTRACTS FUNDED BY INSURANCE When preneed funeral contracts are funded through third-party insurance policies, we earn a commission on the sale of the policies, which are recorded in Other revenue . These insurance commissions are subject to refund (charge-back) if the preneed policy is cancelled within a year or if there is an imminent death of beneficiary before the first year anniversary of the policy. Approximately 12%-15% of our preneed funeral contracts are cancelled before the first year anniversary of the policy. As such, we recognize 80% of our commissions revenue at the time that it is earned and we defer 20% of the commissions revenue earned for twelve months until the commission is no longer subject to refund. All selling costs incurred pursuant to the sale of the insurance funded preneed contracts are expensed as incurred. Additionally, during the year ended December 31, 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 is subject to partial claw-back if certain preneed funeral sales volumes are not met within the ten-year term of the agreement. As such, we will recognize the incentive payment in proportion to our achieved preneed funeral sales volume per the agreement at each reporting period. During the year ended December 31, 2023, we recognized $0.2 million of the incentive payment as Other revenue. Generally, at the time of the sale of either the preneed insurance or preneed trust contract, the intent is that the beneficiary has made a commitment to assign the proceeds to us for the fulfillment of the service and merchandise obligations on the preneed contract at the time of need. However, this commitment is generally revocable and the proceeds from the policy are portable, so the customer can choose to use an alternative provider at the time of need. Preneed funeral contracts to be funded at maturity by third-party insurance policies totaled $419.5 million and $434.9 million at December 31, 2022 and 2023, respectively, and are not recorded as assets or liabilities on our Consolidated Balance Sheet.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 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 12) and Senior Notes (as defined in Note 14) are classified within Level 2 of the Fair Value Measurements hierarchy. At December 31, 2023, the carrying value and fair value of our Credit Facility was $179.1 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 December 31, 2023, the carrying value of our acquisition debt was $6.0 million, which approximated its fair value. The fair value of our Senior Notes was $355.4 million at December 31, 2023 based on the last traded or broker quoted price. 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 investment strategy of this fund is to generate attractive risk-adjusted returns over a multi-year performance period through the construction of a concentrated portfolio of investments possessing certain distinct business attributes that suggest the potential for long-term value creation. The value of the investments in this fund cannot be redeemed at December 31, 2023 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 December 31, 2023 is $10.0 million. 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. 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. The following three-level valuation hierarchy based upon the transparency of inputs is utilized in the measurement and valuation of financial assets or liabilities as of the measurement date: • Level 1—Fair value of securities based on unadjusted quoted prices for identical assets or liabilities in active markets. Our investments classified as Level 1 securities include cash, U.S. treasury debt, common stock and equity mutual funds; • Level 2—Fair value of securities estimated based on quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted market prices that are observable or that can be corroborated by observable market data by correlation. These inputs include interest rates, yield curves, credit risk, prepayment speeds, rating and tax-exempt status. Our investments classified as Level 2 securities include U.S. agency obligations, foreign debt, corporate debt, preferred stocks, certificates of deposit and fixed income mutual funds and other investments. • Level 3—Unobservable inputs based upon the reporting entity’s internally developed assumptions, which market participants would use in pricing the asset or liability. As of December 31, 2022 and 2023, we did not have any assets that had fair values determined by Level 3 inputs and no liabilities measured at fair value. See Notes 8 and 9 to our Consolidated Financial Statements for the fair value hierarchy levels of our trust investments.

Intangible and Other Non-Curren

Intangible and Other Non-Current Assets	12 Months Ended
	Dec. 31, 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 December 31, 2023 Tradenames $ 25,610 $ 28,862 Capitalized commissions on preneed contracts, net of accumulated amortization of $2,990 and $3,788, respectively 4,048 4,678 Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,158, respectively 1,877 1,335 Internal-use software, net of accumulated amortization of $200 and $444, respectively 1,271 2,422 Other 124 380 Intangible and other non-current assets, net $ 32,930 $ 37,677 Tradenames During the year ended December 31, 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 year ended December 31, 2023, as the carrying amount of these tradenames exceeded the fair value. For our 2022 annual 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 Amortization expense was $0.6 million, $0.7 million and $0.8 million for the years ended December 31, 2021, 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 typically amortized on a straight-line basis over five years. Amortization expense was $0.2 million and $0.3 million for the years ended December 31, 2022 and 2023, respectively. The aggregate amortization expense for our capitalized commissions, prepaid agreements and internal-use software as of December 31, 2023 is as follows (in thousands): Capitalized Commissions Prepaid Agreements Internal-use Software Years ending December 31, 2024 $ 843 $ 424 $ 337 2025 778 377 510 2026 711 262 501 2027 646 142 495 2028 562 78 354 Thereafter 1,138 52 225 Total amortization expense $ 4,678 $ 1,335 $ 2,422

Credit Facility and Acquisition

Credit Facility and Acquisition Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
CREDIT FACILITY AND ACQUISITION DEBT	CREDIT FACILITY AND ACQUISITION DEBT At December 31, 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 14) 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, and pay dividends and other restricted payments, and certain financial maintenance covenants. At December 31, 2023, we were subject to the following financial covenants under our Credit Facility: (A) a Total Leverage Ratio not to exceed 5.75 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 at December 31, 2023. Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 December 31, 2023 Credit Facility $ 190,700 $ 179,100 Debt issuance costs, net of accumulated amortization of $1,926 and $2,478, respectively (1,864) (1,306) Total Credit Facility $ 188,836 $ 177,794 Acquisition debt $ 3,993 $ 5,998 Less: current portion (555) (537) Total acquisition debt, net of current portion $ 3,438 $ 5,461 At December 31, 2023, we had outstanding borrowings under the Credit Facility of $179.1 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, 2024 and is expected to automatically renew annually and secures our obligations under our various self-insured policies. At December 31, 2023, we had $68.3 million of availability under the Credit Facility. Outstanding borrowings under our Credit Facility bear interest at a prime rate or a BSBY rate, plus an applicable margin based on our leverage ratio. At December 31, 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 4.0% and 8.6% for the years ended December 31, 2022 and 2023, respectively. We have no material assets or operations independent of the Subsidiary Guarantors, as all of our assets and operations are held and conducted by the Subsidiary Guarantors. Additionally, we do not currently have any significant restrictions on our ability to receive dividends or loans from any Subsidiary Guarantors. The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Years ended December 31, 2021 2022 2023 Credit Facility interest expense $ 1,820 $ 7,105 $ 17,251 Credit Facility amortization of debt issuance costs 380 412 552 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 6.5% to 7.3%. Original maturities typically range from five The imputed interest expense related to our acquisition debt is as follows (in thousands): Years ended December 31, 2021 2022 2023 Acquisition debt imputed interest expense $ 364 $ 311 $ 291 The aggregate maturities of our Credit Facility and acquisition debt for the next five years subsequent to December 31, 2023 and thereafter, excluding debt issuance costs, are as follows (in thousands): Credit Facility Acquisition Debt Years ending December 31, 2024 $ — $ 938 2025 — 938 2026 179,100 491 2027 — 491 2028 — 491 Thereafter — 5,928 Total Credit Facility and acquisition debt $ 179,100 $ 9,277 Less: Interest — (3,279) Present value of Credit Facility and acquisition debt $ 179,100 $ 5,998

Convertible Subordinated Notes

Convertible Subordinated Notes	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE SUBORDINATED NOTES	CONVERTIBLE SUBORDINATED NOTES During the year ended December 31, 2021, we converted $2.4 million in aggregate principal amount of our 2.75% convertible subordinated notes due 2021 (the “Convertible Notes”) held by certain holders for $3.8 million in cash and recorded $1.4 million for the reacquisition of the equity component. The Convertible Notes matured on March 15, 2021, at which time all Convertible Notes outstanding, $0.2 million in aggregate principal amount, were paid in full in cash at par value. Therefore, no Convertible Notes remain outstanding at December 31, 2022 and 2023. The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Convertible Notes interest expense $ 18 $ — $ — Convertible Notes accretion of debt discount 20 — — Convertible Notes amortization of debt issuance costs 1 — —

Senior Notes (Notes)

Senior Notes (Notes)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SENIOR NOTES	SENIOR NOTES At December 31, 2023, we had $400.0 million in aggregate principal amount of 4.25% Senior Notes due 2029 (the “Senior Notes”) and related guarantees by the Subsidiary Guarantors, which were issued in a private offering under Rule 144A and Regulation S of the Securities Act. 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 (“Collateral Trustee”). The Senior Notes are unsecured, senior obligations and are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally by each of the Subsidiary Guarantors. The Senior Notes mature on May 15, 2029, unless earlier redeemed or purchased and bear interest at 4.25% per year, which is payable semi-annually in arrears on May 15 and November 15 of each year, beginning on November 15, 2021. We may redeem the Senior Notes, in whole or in part, at the redemption price of 102.13% on or after May 15, 2024, 101.06% on or after May 15, 2025 and 100% on or after May 15, 2026, plus accrued and unpaid interest, if any, to, but excluding, the redemption date. At any time before May 15, 2024, we may also redeem all or part of the Senior Notes at the redemption prices described in the Indenture, plus accrued and unpaid interest, if any, to (but excluding) the date of redemption. In addition, before May 15, 2024, we may redeem up to 40% of the aggregate principal amount of the Senior Notes outstanding using an amount of cash equal to the net proceeds of certain equity offerings, at a price of 104.25% of the principal amount of the Senior Notes, plus accrued and unpaid interest, if any, to (but excluding) the date of redemption; provided that (1) at least 50% of the aggregate principal amount of the Senior Notes (including any additional Senior Notes) outstanding under the Indenture remain outstanding immediately after the occurrence of such redemption (unless all Senior Notes are redeemed concurrently), and (2) each such redemption must occur within 180 days of the date of the consummation of any such equity offering. If a “change of control” occurs, holders of the Senior Notes will have the option to require us to purchase for cash all or a portion of their Senior Notes at a price equal to 101% of the principal amount of the Senior Notes, plus accrued and unpaid interest. In addition, if we make certain asset sales and do not reinvest the proceeds thereof or use such proceeds to repay certain debt, we will be required to use the proceeds of such asset sales to make an offer to purchase the Senior Notes at a price equal to 100% of the principal amount of the Senior Notes, plus accrued and unpaid interest. The Indenture contains restrictive covenants limiting our ability and our Restricted Subsidiaries (as defined in the Indenture) to, among other things, incur additional indebtedness or issue certain preferred shares, create liens on certain assets to secure debt, pay dividends or make other equity distributions, purchase or redeem capital stock, make certain investments, sell assets, agree to certain restrictions on the ability of Restricted Subsidiaries to make payments to us, consolidate, merge, sell or otherwise dispose of all or substantially all assets, or engage in transactions with affiliates. The Indenture also contains customary events of default. The debt discount and the debt issuance costs are being amortized using the effective interest method over the remaining term of 65 months of the Senior Notes. The effective interest rate on the unamortized debt discount and the unamortized debt issuance costs for the Senior Notes for both the years ended December 31, 2022 and 2023 was 4.42% and 4.30%, respectively. The carrying value of our Senior Notes is reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2022 December 31, 2023 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $794 and $1,309, respectively (3,706) (3,191) Debt issuance costs, net of accumulated amortization of $226 and $373, respectively (1,051) (904) Carrying value of the Senior Notes $ 395,243 $ 395,905 The fair value of the Senior Notes, which are Level 2 measurements, was $355.4 million at December 31, 2023. The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Senior Notes interest expense $ 21,767 $ 16,980 $ 17,000 Senior Notes amortization of debt discount 504 493 515 Senior Notes amortization of debt premium 85 — — Senior Notes amortization of debt issuance costs 195 140 147 The aggregate maturities of our Senior Notes for the next five years subsequent to December 31, 2023 and thereafter are as follows (in thousands): Principal Maturity Discount Amortization Carrying Years ending December 31, 2024 $ — $ (539) $ (539) 2025 — (563) (563) 2026 — (588) (588) 2027 — (615) (615) 2028 — (642) (642) Thereafter 400,000 (244) 399,756 Total $ 400,000 $ (3,191) $ 396,809

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	LEASES Our lease obligations consist of operating and finance leases related to real estate, vehicles and equipment. The components of lease cost are as follows (in thousands): Years Ended December 31, Income Statement Classification 2021 2022 2023 Operating lease cost Facilities and grounds expense (1) $ 3,762 $ 3,375 $ 3,526 Short-term lease cost Facilities and grounds expense (1) 193 329 372 Variable lease cost Facilities and grounds expense (1) 160 324 234 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 438 $ 438 $ 541 Interest on lease liabilities Interest expense 471 442 500 Total finance lease cost 909 880 1,041 Total lease cost $ 5,024 $ 4,908 $ 5,173 (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): Years Ended December 31, 2021 2022 2023 Cash paid for operating leases included in operating activities $ 3,822 $ 3,671 $ 3,779 Cash paid for finance leases included in financing activities 835 868 1,153 Right-of-use assets obtained in exchange for new leases are as follows (in thousands): Years Ended December 31, 2022 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 674 $ 1,243 Right-of-use assets obtained in exchange for new finance lease liabilities — 1,896 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2022 December 31, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,060 $ 16,295 Finance lease right-of-use assets Property, plant and equipment, net 6,770 8,249 Accumulated depreciation Property, plant and equipment, net (2,881) (3,059) Finance lease right-of-use assets, net $ 3,889 $ 5,190 Operating lease current liabilities Current portion of operating lease obligations $ 2,203 $ 2,713 Finance lease current liabilities Current portion of finance lease obligations 414 592 Total current lease liabilities $ 2,617 $ 3,305 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 17,315 $ 15,797 Finance lease non-current liabilities Obligations under finance leases, net of current portion 4,743 5,831 Total non-current lease liabilities $ 22,058 $ 21,628 Total lease liabilities $ 24,675 $ 24,933 The average lease terms and discount rates at December 31, 2023 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 7.9 8.1 % Finance leases 10.2 8.3 % The aggregate future lease payments for non-cancelable operating and finance leases at December 31, 2023 are as follows (in thousands): Operating Finance Lease payments due: 2024 $ 4,004 $ 1,152 2025 3,712 1,066 2026 3,606 1,093 2027 3,441 1,016 2028 3,232 772 Thereafter 6,853 4,512 Total lease payments $ 24,848 $ 9,611 Less: Interest (6,338) (3,188) Present value of lease liabilities $ 18,510 $ 6,423 At
LEASES	LEASES Our lease obligations consist of operating and finance leases related to real estate, vehicles and equipment. The components of lease cost are as follows (in thousands): Years Ended December 31, Income Statement Classification 2021 2022 2023 Operating lease cost Facilities and grounds expense (1) $ 3,762 $ 3,375 $ 3,526 Short-term lease cost Facilities and grounds expense (1) 193 329 372 Variable lease cost Facilities and grounds expense (1) 160 324 234 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 438 $ 438 $ 541 Interest on lease liabilities Interest expense 471 442 500 Total finance lease cost 909 880 1,041 Total lease cost $ 5,024 $ 4,908 $ 5,173 (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): Years Ended December 31, 2021 2022 2023 Cash paid for operating leases included in operating activities $ 3,822 $ 3,671 $ 3,779 Cash paid for finance leases included in financing activities 835 868 1,153 Right-of-use assets obtained in exchange for new leases are as follows (in thousands): Years Ended December 31, 2022 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 674 $ 1,243 Right-of-use assets obtained in exchange for new finance lease liabilities — 1,896 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2022 December 31, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,060 $ 16,295 Finance lease right-of-use assets Property, plant and equipment, net 6,770 8,249 Accumulated depreciation Property, plant and equipment, net (2,881) (3,059) Finance lease right-of-use assets, net $ 3,889 $ 5,190 Operating lease current liabilities Current portion of operating lease obligations $ 2,203 $ 2,713 Finance lease current liabilities Current portion of finance lease obligations 414 592 Total current lease liabilities $ 2,617 $ 3,305 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 17,315 $ 15,797 Finance lease non-current liabilities Obligations under finance leases, net of current portion 4,743 5,831 Total non-current lease liabilities $ 22,058 $ 21,628 Total lease liabilities $ 24,675 $ 24,933 The average lease terms and discount rates at December 31, 2023 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 7.9 8.1 % Finance leases 10.2 8.3 % The aggregate future lease payments for non-cancelable operating and finance leases at December 31, 2023 are as follows (in thousands): Operating Finance Lease payments due: 2024 $ 4,004 $ 1,152 2025 3,712 1,066 2026 3,606 1,093 2027 3,441 1,016 2028 3,232 772 Thereafter 6,853 4,512 Total lease payments $ 24,848 $ 9,611 Less: Interest (6,338) (3,188) Present value of lease liabilities $ 18,510 $ 6,423 At December 31, 2023, we had no significant operating or finance leases that had not yet commenced.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Non-Compete, Consulting and Employment Agreements We have various non-compete agreements with former owners and employees. These agreements are generally for one We have various consulting agreements with former owners of businesses we have acquired. Payments for such agreements are generally not made in advance. These agreements are generally for one We have employment agreements with our executive officers. These agreements are generally for three At December 31, 2023, the maximum estimated future cash commitments under these agreements with remaining commitment terms, and with original terms of more than one year, are as follows (in thousands): Non-Compete Consulting (1) Employment (1) Total Years ending December 31, 2024 $ 2,347 $ 884 $ 5,470 $ 8,701 2025 1,956 508 4,181 6,645 2026 1,393 392 2,504 4,289 2027 897 225 1,000 2,122 2028 379 128 125 632 Thereafter 757 75 — 832 Total $ 7,729 $ 2,212 $ 13,280 $ 23,221 (1) In connection with Mr. Payne’s transition from Executive Chairman of the Board to serving as a special advisor to the Board, his employment agreement with the Company was terminated and he entered into a transition agreement, effective February 22, 2024. For more information on this transition see Note 24 to the Consolidated Financial Statements. Defined Contribution Plan We sponsor a defined contribution plan, a 401K plan, for the benefit of our employees. Matching contributions and plan administrative expenses totaled $2.5 million during the year ended December 31, 2021 and $2.8 million during the years ended December 31, 2022 and 2023. We do not offer any post-retirement or post-employment benefits. Litigation

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES We are subject to taxation in the United States and various states. The provision for income taxes consisted of the following (in thousands): Years Ended December 31, 2021 2022 2023 Current: U. S. federal provision $ 8,848 $ 9,490 $ 7,862 State provision 2,989 3,287 1,847 Total current provision $ 11,837 $ 12,777 $ 9,709 Deferred: U. S. federal provision (benefit) $ (452) $ 1,723 $ 2,117 State provision (benefit) (240) 1,313 1,190 Total deferred provision (benefit) $ (692) $ 3,036 $ 3,307 Total income tax provision $ 11,145 $ 15,813 $ 13,016 A reconciliation of income taxes calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations is as follows (dollars in thousands): Years Ended December 31, 2021 2022 2023 Amount Percent Amount Percent Amount Percent Federal statutory rate $ 9,304 21.0 % $ 12,000 21.0 % $ 9,750 21.0 % Effect of state income taxes, net of federal benefit 2,180 4.9 3,630 6.3 2,421 5.2 Effect of non-deductible expenses and other, net (423) (1.0) 59 0.1 864 1.8 Effect of divestitures and impairment of businesses 103 0.2 138 0.2 — — Change in valuation allowance, net of federal benefit (19) — (14) — (19) — Total $ 11,145 25.1 % $ 15,813 27.6 % $ 13,016 28.0 % The tax effects of temporary differences from total operations that give rise to significant deferred tax assets and liabilities are as follows (in thousands): Years Ended December 31, 2022 2023 Deferred income tax assets: Net operating loss carryforwards $ 839 $ 694 Interest expense limitation 3,506 6,981 Tax credit carryforwards 75 63 State depreciation 1,297 1,310 Accrued and other liabilities 8,606 6,707 Amortization of non-compete agreements 1,213 855 Right-of-use assets 4,819 4,347 Total deferred income tax assets 20,355 20,957 Less valuation allowance (181) (156) Total deferred income tax assets $ 20,174 $ 20,801 Deferred income tax liabilities: Depreciation and amortization $ (61,432) $ (66,863) Preneed liabilities (2,582) (1,070) Lease liabilities (4,212) (3,806) Prepaid assets and other (768) (1,189) Total deferred income tax liabilities (68,994) (72,928) Total net deferred tax liabilities $ (48,820) $ (52,127) Our deferred tax assets and liabilities, along with related valuation allowances, are classified as non-current on our Consolidated Balance Sheet at December 31, 2022 and 2023. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more-likely-than not that the tax benefits will be realized. For state reporting purposes, we have $14.8 million of net operating loss carryforwards that will expire between 2024 and 2042, if not utilized. Based on management’s assessment of the various state net operating losses, it was determined that it is more-likely-than not that we will be able to realize tax benefits on some portion of the amount of the state losses. The valuation allowance at December 31, 2023 was attributable to the deferred tax asset related to a portion of the state operating losses. We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured, and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheet. The deferred tax assets recognized for those NOLs are presented net of these unrecognized tax benefits. At December 31, 2023, the Company’s unrecognized tax benefit (“UTB”) reserve for uncertain tax positions primarily relates to the uncertainty of receiving audit protection for revenue recognition of cemetery property for the benefit derived from carrying back losses generated in 2018 to tax years with a higher effective tax rate than the current 21.0% rate. Our UTB reserve for the years ended December 31, 2022 and 2023 was $3.3 million and $3.4 million, respectively. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): Years Ended December 31, 2021 2022 2023 Unrecognized tax benefit at beginning of year $ 3,656 $ 3,761 $ 3,294 Gross decreases - tax positions in prior period — (533) — Gross increases - tax positions in prior period 105 66 — Gross increases - tax positions in current period — — 88 Unrecognized tax benefit at end of year $ 3,761 $ 3,294 $ 3,382 At December 31, 2023, we expect that the $3.4 million of UTB will be recognized in the next twelve months. We accrued interest of $0.1 million during 2023 and in total, as of December 31, 2023, recognized a liability related to the UTB's noted above for interest of $0.3 million. During 2022, we accrued interest of $0.1 million and in total, as of December 31, 2022, recognized a liability for interest of $0.2 million. As of December 31, 2023, we expect to receive approximately $1.9 million as a result of amended federal returns filed in 2017 for the tax years ended December 31, 2013, 2014 and 2015 in connection with various legislative changes. In addition, we expect to receive approximately $2.0 million of carryback claims filed in 2020 for the tax years ended December 31, 2018 and 2019 related to the Coronavirus Aid, Relief, and Economic Security Act enacted on March 27, 2020 in response to the COVID-19 pandemic.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stockholders' Equity	STOCKHOLDERS’ EQUITY Share Authorization We are authorized to issue 80,000,000 shares of common stock, $0.01 per share par value. We had 26,359,876 and 26,627,319 shares issued and 14,732,058 and 14,999,501 shares outstanding, net of 11,627,818 shares held in treasury at par, at December 31, 2022 and 2023, respectively. Stock Based Compensation Plans During the year ended December 31, 2023, we had two stock benefits plans in effect under which stock, restricted stock, stock options and performance awards have been granted or remain outstanding: the Second Amended and Restated 2006 Long-Term Incentive Plan (as amended, the “Amended and Restated 2006 Plan”) and the 2017 Omnibus Incentive Plan (as amended, the “2017 Plan”). The Amended and Restated 2006 Plan was terminated upon the approval of the 2017 Plan at the annual stockholders meeting on May 17, 2017. The 2017 Plan expires on May 17, 2027. All stock-based plans are administered by the Compensation Committee appointed by our Board. At December 31, 2023, we had 2,001,964 shares available to issue under our 2017 Plan. The termination of the Amended and Restated 2006 Plan does not affect the awards previously issued and outstanding. Restricted Stock Restricted stock activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) 9,300 $ 324 — $ — 142,020 $ 4,634 Returned for payroll taxes 10,399 $ 375 4,136 $ 205 1,473 $ 50 Cancelled 966 $ 27 1,950 $ 63 1,826 $ 61 (1) Restricted stock granted during the year ended December 31, 2021 and 2023 will vest over a three-year period, if the employee has remained continuously employed by us during the vesting period, at a weighted average stock price of $34.79 and $32.63, respectively. A summary of the number of unvested restricted stock awards and their weighted average grant date fair values during the year ended December 31, 2023 is presented in the table below (shares in thousands): Restricted stock awards Shares Weighted Average Unvested at January 1 7,848 $ 31.05 Granted 142,020 $ 32.63 Vested (4,874) $ 29.40 Cancelled (1,826) $ 33.48 Unvested at December 31 143,168 $ 32.65 We recorded stock-based compensation expense, which is included in Regional and unallocated funeral and cemetery costs and General, administrative and other expenses, for restricted stock awards of $0.4 million, $0.2 million and $1.4 million for the years ended December 31, 2021, 2022 and 2023, respectively. At December 31, 2023, we had $4.7 million of total unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of 2.2 years. Stock Options Stock option grants and cancellations are as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) 701,400 $ 7,115 58,500 $ 959 214,191 $ 2,506 Granted (2) — $ — 310,000 $ 5,388 — $ — Granted (3) 150,000 $ 1,684 — $ — — $ — Granted (4) — $ — 12,600 $ 143 — $ — Cancelled 74,688 $ 722 45,590 $ 512 105,150 $ 1,380 (1) Stock options granted during the year ended December 31, 2021, 2022 and 2023 had a weighted average price of $34.79, $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 2021 and 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 year ended December 31, 2022 had a weighted average price of $49.48. The fair value of these options was calculated using the Black-Scholes option pricing model and vest over a seven-year period and have a ten-year term. These options will vest if the employee has remained continuously employed by us through the vesting period. (3) We granted 150,000 options to a key employee at a weighted average price of $34.79. These options will vest when the price of our common stock closes at or above $53.39 (50,000 options) and $77.34 (100,000 options) for three consecutive days within the ten-year term and the employee has remained continuously employed by us through such date. The fair value of these options was $1.7 million. (4) Stock options granted during the year ended December 31, 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. Additional stock option activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Cash Shares Cash Shares Cash Exercised (1) 423,294 N/A 32,196 N/A 74,200 N/A Returned for option price (2) 211,088 $ 1,013 18,797 $ 60 56,957 $ — Returned for payroll taxes (3) 43,534 $ 2,272 2,895 $ 123 5,486 $ 174 (1) Stock options exercised during the years ended December 31, 2021, 2022 and 2023 had a weighted average exercise price of $21.99, $25.49 and $23.98, 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. Stock options are granted with an exercise price equal to the closing price of our common stock on the date of grant. All of the options granted and outstanding under this plan have either a seven The fair value of the options granted using the Black-Scholes option pricing model was estimated on the date of grant with the following assumptions: Years Ended December 31, 2021 2022 2022 2022 2023 Grant date February 17 February 23 February 23 September 27 February 22 Expected holding period (years) 5.0 7.0 5.0 4.1 4.0 Awards granted 701,400 310,000 58,500 12,600 214,191 Dividend yield 1.15 % 0.91 % 0.91 % 1.43 % 1.38 % Expected volatility 36.72 % 34.35 % 33.18 % 43.68 % 43.68 % Risk-free interest rate 0.57 % 1.98 % 1.89 % 4.29 % 4.27 % Black-Scholes value $10.14 $17.38 $16.39 $11.35 $11.70 The fair value of the options granted using the Monte-Carlo simulation pricing model was estimated on the date of grant with the following assumptions: Year ended December 31, 2022 Awards granted 150,000 Dividend yield 1.15 % Expected volatility 34.08 % Risk-free interest rate 1.29 % A summary of the number of stock options and their weighted average exercise prices during the year ended December 31, 2023 is presented in the table below (shares in thousands): Shares Wtd. Avg. Outstanding at January 1 1,568 $ 35.23 Granted 214 $ 32.69 Exercised (74) $ 23.98 Forfeited or expired (105) $ 40.89 Outstanding at December 31 1,603 $ 35.04 Exercisable at December 31 688 $ 30.38 A summary of the number of stock options and their weighted average grant date fair values during the year ended December 31, 2023 is presented in the table below (shares in thousands): Shares Wtd. Avg. Non-vested at January 1 976 $ 12.83 Granted 214 $ 11.70 Vested or exercised (185) $ 11.46 Forfeited (90) $ 13.59 Non-vested at December 31 915 $ 12.77 A summary of the intrinsic value of stock options exercised and the fair value of stock options vested for the three years ended December 31, 2023 is presented in the table below (in thousands): Years Ended December 31, 2021 2022 2023 Intrinsic value of options exercised $ 8,229 $ 580 $ 538 Fair value of stock options vested 1,413 1,784 6,003 The following table further describes our outstanding stock options at December 31, 2023: Options Outstanding Options Exercisable Actual Ranges of Exercise Prices Number Outstanding at 12/31/23 Weighted-Average Weighted-Average Number Exercisable at 12/31/23 Weighted-Average Weighted-Average $18.02 - $18.02 13,333 6.48 $ 18.02 13,333 6.48 $ 18.02 $20.06 - $26.54 358,335 3.23 $ 25.02 358,335 3.23 $ 25.02 $31.58 - $31.58 12,600 8.74 $ 31.58 4,200 8.74 $ 31.58 $32.69 - $49.48 1,219,041 7.74 $ 38.20 312,380 7.28 $ 37.08 $18.02 - $49.48 1,603,309 6.73 $ 35.04 688,248 5.16 $ 30.38 The aggregate intrinsic value of the outstanding and exercisable stock options were both $0.4 million at December 31, 2023. We had $9.0 million of unrecognized compensation cost related to unvested stock options expected to be recognized over a weighted average period of 3.8 years at December 31, 2023. We recorded stock-based compensation expense, which is included in Regional and unallocated funeral and cemetery costs and General, administrative and other expenses, for stock options of $2.4 million, $2.3 million and $2.9 million for the years ended December 31, 2021, 2022 and 2023, respectively. Performance Awards Performance award activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted 55,302 $ 2,116 27,013 $ 1,262 — $ — Cancelled 55,896 $ 799 30,743 $ 295 54,229 $ 1,565 A summary of the number of performance awards and their weighted average grant date fair values during the year ended December 31, 2023 is presented in the table below (shares in thousands): Performance Awards Shares Weighted Average At January 1 432,036 $ 20.95 Cancelled (54,229) $ 28.85 At December 31 377,807 $ 19.81 At December 31, 2023, there was $2.3 million of unrecognized compensation cost related to performance awards expected to be recognized over a weighted average period of 12 months. If all of the predetermined growth targets are met as of December 31, 2024, a total of 892,045 shares of common stock would be awarded to participants under this program. We recorded stock-based compensation expense, which is included in Regional and unallocated funeral and cemetery costs and General, administrative and other expenses, for performance awards of $1.6 million, $2.5 million and $1.6 million during the years ended December 31, 2021, 2022 and 2023, respectively. Employee Stock Purchase Plan We provide all employees the opportunity to purchase common stock through payroll deductions in our ESPP. Purchases are made quarterly; the price being 85% of the lower of the price on the first day of the plan entry date (beginning of the fiscal year) or the actual date of purchase (end of quarter). ESPP activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Price Shares Price Shares Price ESPP 61,904 $ 26.32 52,053 $ 32.38 63,372 $ 23.58 We recorded stock-based compensation expense, which is included in Regional and unallocated funeral and cemetery costs and General, administrative and other expenses, for our ESPP of $0.6 million, $0.5 million and $0.6 million during the years ended December 31, 2021, 2022 and 2023, respectively. The fair values of the right to purchase shares under the ESPP are estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: Years Ended December 31, 2021 2022 2023 Dividend yield 0.01 % 0.01 % 1.30 % Expected volatility 48.1 % 30.2 % 53.5 % Risk-free interest rate 0.09%, 0.09%, 0.10%, 0.10% 0.08%, 0.22%, 0.31%,0.40% 4.53%, 4.77%, 4.75%, 4.72% Expected life (years) 0.25, 0.50, 0.75, 1.00 0.25, 0.50, 0.75, 1.00 0.25, 0.50, 0.75, 1.00 Expected volatilities are based on the historical volatility during the previous twelve months of the underlying common stock. The risk-free rate for the quarterly purchase periods is based on the U.S. Treasury yields in effect at the time of purchase. The expected life of the ESPP grants represents the calendar quarters from the beginning of the year to the purchase date (end of each quarter). Common Stock Former Employee Common stock activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 30,000 $ 826 Returned for payroll taxes — $ — — $ — 1,001 $ 28 (1) During the year ended December 31, 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 $0.8 million, for the year ended December 31, 2023. Good To Great Incentive Program Common stock issued to certain employees under this incentive program is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value — $ — 27,448 $ 1,358 8,444 $ 276 (1) Common stock granted during the year ended December 31, 2022 and 2023 had a grant date stock price of $49.48 and $32.69, respectively. Non-Employee Director and Board Advisor Compensation Our Director Compensation Policy provides that each independent director is entitled to a quarterly retainer of $35,000 payable in cash and/or unrestricted shares of our common stock at the end of each quarter. The lead director and chairman of our Audit Committee are entitled to an additional annual retainer of $10,000, payable in quarterly installments of $2,500 each at the end of each quarter, and the chairman of our Corporate Governance and Compensation Committees are entitled to an additional annual retainer of $5,000, payable in quarterly installments of $1,250 each at the end of each quarter. Any new independent director will receive upon admission to the Board a grant of $25,000 (in addition to the independent director annual retainer prorated at the time the new director is admitted to the Board) which can be taken in cash or unrestricted shares of our common stock. The board advisor is entitled to a quarterly retainer of $18,750 payable in cash and/or unrestricted shares of our common stock at the end of each quarter. The number of shares of such common stock will be determined by dividing the cash amount by the closing price of our common stock on the date of grant, which will be the date of admission to the Board. Non-employee director and board advisor common stock activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors (1) 14,744 $ 622 11,155 $ 415 15,059 $ 431 Advisor to the Board (1) 466 $ 20 555 $ 20 691 $ 20 (1) Common stock granted during the years ended December 31, 2021, 2022 and 2023 had a weighted average price of $42.14, $37.14 and $28.60, respectively. 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 $0.9 million, $0.7 million and $0.8 million during the years ended December 31, 2021, 2022 and 2023, respectively. Cash Dividends Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2023 Per Share Dollar Value March 1st $ 0.1125 $ 1,661 June 1st $ 0.1125 $ 1,679 September 1st $ 0.1125 $ 1,683 December 1st $ 0.1125 $ 1,685 2022 Per Share Dollar Value March 1st $ 0.1125 $ 1,725 June 1st $ 0.1125 $ 1,730 September 1st $ 0.1125 $ 1,653 December 1st $ 0.1125 $ 1,655

Share Repurchase Program

Share Repurchase Program	12 Months Ended
	Dec. 31, 2023
Class of Stock Disclosures [Abstract]
Share Repurchase Program	SHARE REPURCHASE PROGRAM Subject to market conditions, normal trading restrictions and satisfying certain financial covenants in our Credit Facility, and in the Indenture governing our Senior Notes, we may make purchases in the open market or through privately negotiated transactions under our Board authorized share repurchase program, in accordance with Rule 10b-18 of the Securities Exchange Act, as amended (the “Exchange Act”). On February 23, 2022, our Board authorized an increase in our share repurchase program to permit us to purchase up to an additional $75.0 million under our share repurchase program, in addition to amounts previously authorized and outstanding in accordance with Rule 10b-18 of the Exchange Act, which totaled up to $265.0 million in share repurchase authorizations. Share repurchase activity is as follows (dollar value in thousands): Years Ended December 31, 2021 2022 2023 Number of Shares Repurchased (1) 2,906,983 695,496 — Average Price Paid Per Share $ 49.01 $ 49.22 $ — Dollar Value of Shares Repurchased (1) $ 142,469 $ 34,234 $ — (1) These amounts may differ from the repurchases of common stock amounts in the consolidated statements of cash flows due to unsettled share repurchases at the end of a period. In December 2021, we repurchased 37,408 shares for $2.4 million, the settlement of which occurred in January 2022. 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 December 31, 2023, our share repurchase program had $48.9 million authorized for repurchases.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE Share-based awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are participating securities and included in the computation of both basic and diluted earnings per share. Our grants of stock awards to our employees are considered participating securities and we have prepared our earnings per share calculations to exclude earnings allocated to unvested restricted stock awards, using the two-class method, in the basic and diluted weighted average shares outstanding calculation. The following table sets forth the computation of the basic and diluted earnings per share (in thousands, except per share data): Years Ended December 31, 2021 2022 2023 Numerator for basic and diluted earnings per share: Net income $ 33,159 $ 41,381 $ 33,413 Less: Earnings allocated to unvested restricted stock (53) (26) (306) Income attributable to common stockholders $ 33,106 $ 41,355 $ 33,107 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,409 14,857 14,803 Effect of dilutive securities: Stock options 475 183 55 Performance awards 382 670 597 Denominator for diluted earnings per common share - weighted average shares outstanding 18,266 15,710 15,455 Basic earnings per common share $ 1.90 $ 2.78 $ 2.24 Diluted earnings per common share $ 1.81 $ 2.63 $ 2.14 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: Years Ended December 31, 2021 2022 2023 Antidilutive stock options — 311,143 1,208,396 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 December 31, 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	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Year Ended, December 31, 2023 Funeral Cemetery Total Services $ 163,600 $ 18,566 $ 182,166 Merchandise 85,795 16,385 102,180 Cemetery property — 67,310 67,310 Other revenue 15,381 15,483 30,864 Total $ 264,776 $ 117,744 $ 382,520 Year Ended, December 31, 2022 Funeral Cemetery Total Services $ 163,904 $ 17,367 $ 181,271 Merchandise 89,052 14,307 103,359 Cemetery property — 58,611 58,611 Other revenue 13,947 12,986 26,933 Total $ 266,903 $ 103,271 $ 370,174 Year Ended, December 31, 2021 Funeral Cemetery Total Services $ 164,082 $ 16,490 $ 180,572 Merchandise 92,023 13,741 105,764 Cemetery property — 61,957 61,957 Other revenue 13,982 13,611 27,593 Total $ 270,087 $ 105,799 $ 375,886 The following table presents gross profit, operating income (loss), income (loss) before income taxes, depreciation and amortization, interest expense, income tax expense (benefit), total assets, long-lived assets, goodwill, capital expenditures and number of operating locations by segment (in thousands, except number of operating locations): Funeral Cemetery Corporate Consolidated Gross profit 2023 $ 81,912 $ 42,383 $ — $ 124,295 2022 83,067 36,159 — 119,226 2021 89,027 40,489 — 129,516 Operating income (loss): 2023 $ 81,306 $ 41,923 $ (42,250) $ 80,979 2022 82,080 35,095 (37,449) 79,726 2021 88,591 40,353 (35,284) 93,660 Income (loss) before income taxes: 2023 $ 82,453 $ 42,208 $ (78,232) $ 46,429 2022 85,196 35,126 (63,128) 57,194 2021 88,015 40,473 (84,184) 44,304 Depreciation and amortization: 2023 $ 12,197 $ 8,008 $ 912 $ 21,117 2022 11,591 7,584 624 19,799 2021 11,062 8,217 1,241 20,520 Interest expense: 2023 $ 783 $ 8 $ 35,475 $ 36,266 2022 753 — 25,142 25,895 2021 835 — 24,610 25,445 Income tax expense (benefit): 2023 $ 23,115 $ 11,833 $ (21,932) $ 13,016 2022 23,555 9,712 (17,454) 15,813 2021 22,141 10,181 (21,177) 11,145 Total assets: 2023 $ 802,368 $ 448,018 $ 17,666 $ 1,268,052 2022 779,500 396,389 17,061 1,192,950 2021 769,539 390,344 18,748 1,178,631 Long-lived assets: 2023 $ 648,253 $ 209,401 $ 5,732 $ 863,386 2022 630,599 190,226 4,518 825,343 2021 611,181 176,398 3,839 791,418 Goodwill: 2023 $ 364,639 $ 59,004 $ — $ 423,643 2022 355,654 54,483 — 410,137 2021 344,823 47,149 — 391,972 Capital expenditures: 2023 $ 7,483 $ 10,061 $ 495 $ 18,039 2022 14,917 10,566 598 26,081 2021 11,511 9,704 3,668 24,883 Number of operating locations at year end: 2023 171 32 — 203 2022 171 32 — 203 2021 170 31 — 201

Supplementary Data

Supplementary Data	12 Months Ended
	Dec. 31, 2023
Supplemental Income Statement Elements [Abstract]
SUPPLEMENTARY DATA	SUPPLEMENTARY DATA Balance Sheet The following table presents the detail of certain balance sheet accounts (in thousands): December 31, 2022 2023 Prepaids and other current assets: Prepaid expenses $ 4,077 $ 3,779 Federal income tax receivable 507 454 State income tax receivable — 421 Other current assets 149 137 Total prepaid and other current assets $ 4,733 $ 4,791 Current portion of debt and lease obligations: Acquisition debt $ 555 $ 537 Finance lease obligations 414 592 Operating lease obligations 2,203 2,713 Total current portion of debt and lease obligations $ 3,172 $ 3,842 Accrued and other liabilities: Incentive compensation $ 12,140 $ 13,156 Insurance 3,051 3,017 Unrecognized tax benefit 3,294 3,382 Vacation 3,430 3,647 Interest 2,329 2,409 Salaries and wages 2,263 2,285 Employee meetings and award trips 746 1,185 Income tax payable 459 — Commissions 743 1,144 Perpetual care trust payable 222 1,358 Ad valorem and franchise taxes 455 2,395 Other accrued liabilities 1,489 1,384 Total accrued and other liabilities $ 30,621 $ 35,362 Other long-term liabilities: Incentive compensation $ 2,541 $ 1,855 Other long-term liabilities 524 — Total other long-term liabilities $ 3,065 $ 1,855

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION	SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Years Ended December 31, 2021 2022 2023 Cash paid for interest and financing costs $ 24,127 $ 24,456 $ 34,682 Cash paid for taxes 16,110 9,713 10,448 Land purchased in exchange for debt — — 2,550 Unsettled share repurchases 2,429 — — Fair value of donated real property 635 — —

Subsequent Events Subsequent Ev

Subsequent Events Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On February 22, 2024, the Board announced the conclusion of the Company’s review of strategic alternatives, first announced on June 29, 2023, which was overseen by the Board with assistance from experienced financial advisors and legal counsel. On February 21, 2024, the Board voted to bring the strategic review process to a close. The Board unanimously determined that continuing to execute on the Company’s strategic plan as an independent, public company is in the best interests of the Company and its stockholders at this time. On February 22, 2024 (the “Transition Date”), the Company announced that Mr. Payne, the Company’s founder and former Chief Executive Officer, will cease to serve as Executive Chairman of the Board, but he will remain on the Board until the Company’s 2024 annual meeting of stockholders, when the term for Class I directors is scheduled to expire. Beginning on the Transition Date, Mr. Payne will begin serving as a special advisor to the Board and senior management in a consulting role. In connection with Mr. Payne’s termination of employment, the employment-related provisions of his Employment Agreement, dated as of November 5, 2019, with the Company (as amended prior to the Transition Date, the “ Employment Agreement ”) terminated on the Transition Date. On February 21, 2024, the Company and Mr. Payne entered into a Transition Agreement (the “ Transition Agreement ”), setting forth the terms of his severance benefits and his consulting arrangement. Under the Transition Agreement, Mr. Payne is entitled to receive certain benefits, subject to the timely execution and non-revocation by Mr. Payne and his spouse of waiver and release agreements in connection with the Transition Date and the end of the 12-month consulting term set forth in the Transition Agreement (the “ Releases ”) . These payments and benefits include the following: • Salary continuation for 24 months of $2.0 million ; • 2023 annual bonus of $1.25 million ; • Prorated 2024 bonus of $181,500; • Prorated settlement of performance awards of $3.0 million payable in cash; • Consulting payments of $1.0 million ; • Payments for maintaining health benefits for Mr. Payne and his spouse for up to 36 months; and • Reimbursement of legal expenses up to $35,000. All of the payments and benefits provided under the Transition Agreement are subject to Mr. Payne’s continued compliance with certain confidentiality, non-competition, non-solicitation and non-disparagement provisions of the Employment Agreement, as well as to compliance by Mr. Payne and his spouse with their respective Releases. The Transition Agreement may be terminated by the Company upon the material breach of the Transition Agreement, the Employment Agreement or either of the Releases. Upon Mr. Payne’s death, any consulting fee payments would be paid to his estate.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts Disclosure	CARRIAGE SERVICES, INC. SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS (in thousands) Description Balance at Charged to Deduction Balance at Year ended December 31, 2021: Allowance for credit losses, current portion $ 1,287 $ 1,240 $ 1,537 $ 990 Allowance for credit losses of preneed cemetery receivables, 1,644 543 1,108 1,079 Employee severance accruals 162 1,431 952 641 Valuation allowance of the deferred tax asset 222 — 24 198 Year ended December 31, 2022: Allowance for credit losses, current portion $ 990 $ 1,821 $ 1,798 $ 1,013 Allowance for credit losses of preneed cemetery receivables, non-current portion 1,079 997 793 1,283 Employee severance accruals 641 1,880 1,361 1,160 Valuation allowance of the deferred tax asset 198 — 17 181 Year ended December 31, 2023: Allowance for credit losses, current portion $ 1,013 $ 1,827 $ 1,334 $ 1,506 Allowance for credit losses of preneed cemetery receivables, non-current portion 1,283 1,223 251 2,255 Employee severance accruals 1,160 186 799 547 Valuation allowance of the deferred tax asset 181 — 25 156

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying Consolidated Financial Statements include the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.
Reclassifications	Reclassifications Certain reclassifications have been made to prior period amounts in our income tax footnote related to the presentation of deferred right-of-use assets and deferred lease liabilities to conform to the current period presentation with no effect on our previously reported Consolidated Balance Sheet, Consolidated Statements of Operations and Consolidated Statements of Cash Flows.
Use of Estimates	Use of Estimates
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. We maintain cash and cash equivalents at United States financial institutions for which the combined account balances in individual institutions may exceed Federal Deposit Insurance Corporation (“FDIC”) insurance coverage and, as a result, there is a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. As of December 31, 2023, approximately $1.4 million of our deposits were not covered by FDIC insurance. We have not experienced any losses and believe we are not exposed to any significant risk with such accounts.
Funeral and Cemetery Receivables	Funeral and Cemetery Receivables Our funeral receivables are recorded in Accounts receivable, net and primarily consist of amounts due for funeral services already performed. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are also recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net. Our cemetery receivables generally consist of preneed sales of cemetery interment rights and related products and services, which are typically financed through interest-bearing installment sales contracts, generally with terms of up to five years, with such interest income reflected as Other revenue . In substantially all cases, we receive an initial down payment at the time the contract is signed. For our funeral and atneed cemetery receivables, we have a collections policy where statements are sent to the customer at 30 days past due. Past due notification letters are sent at 45 days and continue until payment is received or the contract is placed with a third-party collections agency. For our preneed cemetery receivables, we have a collections policy where past due notification letters are sent to the customer beginning at 15 days past due and periodically thereafter until payment is received or the contract is cancelled. Our allowance for credit losses reflects our best estimate of expected credit losses over the term of both our funeral and cemetery receivables. Our policy is to write off receivables when we have determined they will no longer be collectible. Write-offs are applied as a reduction to the allowance for credit losses and any recoveries of previous write-offs are netted against bad debt expense in the period recovered.
Inventory	Inventory Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis or net realizable value. Inventory is relieved using specific identification in fulfillment of performance obligations on our contracts.
Business Combinations	Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We recognize the assets acquired, the liabilities assumed and any non-controlling interest in the acquiree at the acquisition date, measured at the fair value as of that date. Acquisition related costs are recognized separately from the acquisition and are expensed as incurred. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date subsequently becomes available during the allocation period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition.
Goodwill	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31 st each year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. 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 impairment test, we concluded that there was no impairment to goodwill as the fair value of our reporting units was greater than the carrying value.
Intangible Assets	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 year ended December 31, 2023, as the carrying amount of these tradenames exceeded the fair value.
Preened and Perpetual Care Trust Funds	Preneed and Perpetual Care Trust Funds Preneed sales generally require deposits to a trust or purchase of a third-party insurance product. We have established a variety of trusts in connection with funeral home and cemetery operations as required under applicable state laws. Such trusts include (i) preneed funeral trusts; (ii) preneed cemetery merchandise and service trusts; and (iii) cemetery perpetual care trusts. Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. Our trust fund assets are reflected in our financial statements as Preneed cemetery trust investments, Preneed funeral trust investments and Cemetery perpetual care trust investments. We have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus . The fair value of our trust fund assets are accounted for as Collateralized Financing Entities (“CFEs”) in ASC Topic 810. The accounting guidance for CFEs allows companies to elect to measure both the financial assets and financial liabilities using the more observable of the fair value of the financial assets or fair value of the financial liabilities. Pursuant to this guidance, we have determined the fair value of the financial assets of the trusts are more observable and we first measure those financial assets at fair value. Our fair value of the financial liabilities mirror the fair value of the financial assets, in accordance with the ASC. Any changes in fair value are recognized in earnings. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide for the care and maintenance of the cemeteries and mausoleums. Trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of the VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds.
Fair Value Measurements	Fair Value Measurements We measure the securities held by our funeral merchandise and service, cemetery merchandise and service, and cemetery perpetual care trusts at fair value on a recurring basis in accordance with ASC Topic 820. This guidance defines fair value as the price that would be received in the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). The guidance establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value.
Capitalized Commissions on Preneed Contracts	Capitalized Commissions on Preneed Contracts We capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period of ten years for our preneed funeral trust contracts and eight years for our preneed cemetery merchandise and services contracts. The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed using the specific identification method in the period in which the sale of the cemetery interment right is recognized as revenue. The selling costs related to preneed funeral insurance contracts continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheet.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment is computed based on the straight-line method over the following estimated useful lives of the assets: Years Buildings and improvements 15 to 40 Furniture and fixtures 5 to 10 Machinery and equipment 3 to 15 Vehicles 5 to 7 Long-lived assets, such as property, plant and equipment and right-of-use assets (see discussion of Leases below) are reported at the lower of their carrying amount or fair value and are reviewed for impairment whenever events, such as significant negative industry or economic trends or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Factors that could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results. We evaluate our long-lived assets for impairment when a funeral home or cemetery business has negative earnings before interest, taxes, depreciation and amortization (“EBITDA”) for four consecutive years and if there has been a decline in EBITDA in that same period. We test the recoverability of our long-lived assets by comparing their carrying value to the sum of the undiscounted cash flows expected to result from the use of the assets over their remaining useful lives. We recognize an impairment loss if the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. Additionally, assets to be disposed of and assets not expected to provide any future service potential are recorded at the lower of their carrying amount or fair value less estimated costs to sell. If we determine that the carrying value is not recoverable from the proceeds of the sale, we record an impairment loss at that time. Property, plant and equipment is comprised of the following (in thousands): December 31, 2022 December 31, 2023 Land $ 84,405 $ 87,635 Buildings and improvements 251,778 263,522 Furniture, equipment and vehicles 70,522 74,372 Property, plant and equipment, at cost 406,705 425,529 Less: accumulated depreciation (128,599) (138,045) Property, plant and equipment, net $ 278,106 $ 287,484 During the year ended December 31, 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 and $3.1 million related to the acquisition of real estate. Additionally, we sold real estate for $3.1 million, with a carrying value of $1.7 million, resulting in a gain on the sale of $1.4 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 loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. During the year ended December 31, 2022, we acquired $8.1 million of property, plant and equipment related to our business combinations, described in Note 3 to the Consolidated Financial Statements and $2.6 million related to real estate acquisitions. Additionally, we sold real estate for $3.3 million, with a carrying value of $1.8 million, resulting in a gain on the sale of $1.4 million, which was recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. We also divested four funeral homes that had a carrying value of property, plant and equipment of $1.3 million, described in Note 5 to the Consolidated Financial Statements.
Cemetery Property	Cemetery Property
Leases	Leases We have operating and finance leases. We lease certain office facilities, certain funeral homes, vehicles and equipment under operating leases with original terms ranging from one We determine if an arrangement is a lease at inception based on the facts and circumstances of the agreement. A right-of-use (“ROU”) asset represents our right to use the underlying asset for the lease term and the lease liability represents our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized on our Consolidated Balance Sheet at the lease commencement date based on the present value of lease payments over the lease term. For our leases that do not provide an implicit interest rate in the agreement, we use our incremental borrowing rate based on the information available at the commencement date to determine the present value of lease payments.The lease terms used to calculate the ROU asset and related lease liability include options to extend the lease when it is reasonably certain that we will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, while the expense for finance leases is recognized as depreciation expense and interest expense using the effective interest method of recognition. Variable lease payment amounts that cannot be determined at the commencement of the lease such as increases in lease payments based on changes in index rates or usage, are not included in the ROU assets or liabilities. These are expensed as incurred and recorded as variable lease expense. We have real estate lease agreements which require payments for lease and non-lease components and we account for these as a single lease component. Leases with an initial term of 12 months or less, that do not include an option to renew the underlying asset, are not recorded on our Consolidated Balance Sheet and expense is recognized on a straight-line basis over the lease term. Operating lease ROU assets are included in Operating lease right-of-use assets and operating lease liabilities are included in Current portion of operating lease obligation s and Obligations under operating leases, net of current portion on our Consolidated Balance Sheet. Finance lease ROU assets are included in Property, plant and equipment, net and finance lease liabilities are included in Current portion of finance lease obligations and O bligations under finance leases, net of current portion
Equity Plans and Stock-Based Compensation	Equity Plans and Stock-Based Compensation We have equity-based employee and director compensation plans under which we have granted stock awards, stock options and performance awards. We also have an employee stock purchase plan (the “ESPP”). We recognize compensation expense in an amount equal to the fair value of the stock-based awards expected to vest or to be purchased over the requisite service period. We recognize the effect of forfeitures in compensation cost when they occur and any previously recognized compensation cost for an award is reversed in the period that the award is forfeited. Fair value is determined on the date of the grant. The fair value of restricted stock is determined using the stock price on the grant date. The fair value of options or awards containing options is determined using the Black-Scholes valuation model or the Monte-Carlo simulation pricing model. The fair value of the performance awards related to market performance conditions is determined using the Monte-Carlo simulation pricing model. The fair value of the ESPP is determined based on the discount element offered to employees and the embedded option element, which is determined using an option calculation model. We recognize all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) as income tax benefit or expense in the income statement. We treat the tax effects of exercised or vested awards as discrete items in the reporting period in which they occur. We did not have an excess tax benefit or deficiency related to share-based payments for the years ended December 31, 2023 and 2022. For the year ended December 31, 2021, the excess tax benefit was $1.2 million. The excess tax benefit and tax deficiency are recorded within Tax benefit related to discrete items on our Consolidated Statements of Operations. Excess tax benefits and deficiencies related to share-based payments are included in operating cash flows on the Consolidated Statements of Cash Flows.
Revenue Recognition	Revenue Recognition Funeral and Cemetery Operations Revenue is recognized when control of the merchandise or services is transferred to the customer. Our performance obligations include the delivery of funeral and cemetery merchandise and services and cemetery property interment rights. Control transfers when merchandise is delivered or services are performed. For cemetery property interment rights, control transfers to the customer when the property is developed and the interment right has been sold and can no longer be marketed or sold to another customer. On our atneed contracts, we generally deliver the merchandise and perform the services at the time of need. Memorial services frequently include performance obligations to direct the service, provide facilities and motor vehicles, catering, flowers, and stationary products. All other performance obligations on these contracts, including arrangement, removal, preparation, embalming, cremation, interment, and delivery of urns and caskets and related memorialization merchandise are fulfilled at the time of need. Personalized marker merchandise and marker installation services sold on atneed contracts are recognized when control is transferred to the customer, generally when the marker is delivered and installed in the cemetery. Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate the transaction price to each performance obligation based on its relative standalone selling price, which is based on prices charged to customers per our general price list. Package discounts are reflected net in Revenue . We recognize revenue when the merchandise is transferred or the service is performed, in satisfaction of the corresponding performance obligation. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Ancillary funeral service revenue, which is recorded in Other revenue, represents revenue from our flower shop, monument company, pet cremation business and online cremation businesses . The earnings from our preneed trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm CSV RIA are recorded in Other revenue . At December 31, 2023, CSV RIA provided investment management and advisory services to approximately 80% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided. Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $8.9 million and $10.7 million at December 31, 2022 and 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. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed cemetery receivables, net on our Consolidated Balance Sheet. Balances due on undelivered preneed cemetery contracts have been reclassified to reduce Deferred preneed cemetery revenue on our Consolidated Balance Sheet. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled were $11.6 million and $15.8 million at December 31, 2022 and 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.
Income Taxes	Income Taxes We and our subsidiaries file a consolidated U. S. federal income tax return, separate income tax returns in 15 states in which we operate and combined or unitary income tax returns in 14 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We classify our deferred tax liabilities and assets as non-current on our Consolidated Balance Sheet. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more-likely-than not that the tax benefits will be realized.
Computation of Earnings Per Common Share	Computation of Earnings Per Common Share Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. Dilutive common equivalent shares consist of stock options and performance awards. Share-based awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are recognized as participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities, and we have prepared our earnings per share calculations attributable to common stockholders to exclude outstanding unvested restricted stock awards, using the two-class method, in both the basic and diluted weighted average shares outstanding calculation. Our performance awards are considered to be contingently issuable shares because their issuance is contingent upon the satisfaction of certain performance and service conditions. In accordance with ASC 260, we have included in the computation of diluted earnings per share the number of performance awards that would have been issuable as if the end of the reporting period was the end of the contingency period. These shares are considered to be outstanding at the beginning of the reporting period.
Subsequent Events	Subsequent Events

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property, Plant and Equipment	Depreciation of property, plant and equipment is computed based on the straight-line method over the following estimated useful lives of the assets: Years Buildings and improvements 15 to 40 Furniture and fixtures 5 to 10 Machinery and equipment 3 to 15 Vehicles 5 to 7 Long-lived assets, such as property, plant and equipment and right-of-use assets (see discussion of Leases below) are reported at the lower of their carrying amount or fair value and are reviewed for impairment whenever events, such as significant negative industry or economic trends or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Factors that could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results. We evaluate our long-lived assets for impairment when a funeral home or cemetery business has negative earnings before interest, taxes, depreciation and amortization (“EBITDA”) for four consecutive years and if there has been a decline in EBITDA in that same period. We test the recoverability of our long-lived assets by comparing their carrying value to the sum of the undiscounted cash flows expected to result from the use of the assets over their remaining useful lives. We recognize an impairment loss if the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. Additionally, assets to be disposed of and assets not expected to provide any future service potential are recorded at the lower of their carrying amount or fair value less estimated costs to sell. If we determine that the carrying value is not recoverable from the proceeds of the sale, we record an impairment loss at that time. Property, plant and equipment is comprised of the following (in thousands): December 31, 2022 December 31, 2023 Land $ 84,405 $ 87,635 Buildings and improvements 251,778 263,522 Furniture, equipment and vehicles 70,522 74,372 Property, plant and equipment, at cost 406,705 425,529 Less: accumulated depreciation (128,599) (138,045) Property, plant and equipment, net $ 278,106 $ 287,484

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Summary of purchase price	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 breakdown of the purchase price allocation for our 2022 business acquisitions (in thousands): Purchase Price Allocation Current assets $ 219 Preneed trust assets 4,146 Property, plant & equipment 8,146 Cemetery property 2,375 Goodwill 19,511 Intangible and other non-current assets 2,145 Preneed trust liabilities (4,146) Deferred revenue (1,146) Purchase price $ 31,250
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	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 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 fair value of the assets acquired and the liabilities assumed for these businesses (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) October 25, 2022 Three Funeral Homes, One Cemetery and One Cremation Focused Business Charlotte, NC $ 12,036 $ 16,817 $ (3,853)

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Goodwill	The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet (in thousands): December 31, 2022 December 31, 2023 Goodwill at the beginning of year $ 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 year $ 410,137 $ 423,643

Divested Operations (Tables)

Divested Operations (Tables)	12 Months Ended
	Dec. 31, 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): Years Ended December 31, 2021 2022 2023 Revenue $ 1,070 $ 656 $ 242 Operating income 6 54 6 Net loss on divestitures (1) (62) (736) (106) Income tax benefit 16 193 28 Net loss from divested operations, after tax $ (40) $ (488) $ (72) (1) Net loss on divestitures is recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations.

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Preneed Cemetery Receivables [Abstract]
Preneed Cemetery Receivables	The following table summarizes the activity in our allowance for credit losses by portfolio segment for the year ended December 31, 2023 (in thousands): January 1, 2023 Provision for Credit Losses Write Offs Recoveries December 31, 2023 Trade and financed receivables: Funeral $ (311) $ (1,088) $ 2,229 $ (1,096) $ (266) Cemetery (702) (739) 201 — (1,240) Total allowance for credit losses on Trade and financed receivables $ (1,013) $ (1,827) $ 2,430 $ (1,096) $ (1,506) The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2023 (in thousands): January 1, 2023 Provision for Credit Losses Write Offs December 31, 2023 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,283) $ (1,223) $ 251 $ (2,255)
Aging of Past Due Financing Receivables	The aging of past due cemetery receivables as of December 31, 2023 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 1,877 $ 715 $ 353 $ 3,790 $ 6,735 $ 49,554 $ 56,289 Deferred revenue 466 139 90 1,388 2,083 19,383 21,466 Total contracts $ 2,343 $ 854 $ 443 $ 5,178 $ 8,818 $ 68,937 $ 77,755 The aging of past due preneed cemetery receivables as of December 31, 2022 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 864 $ 555 $ 180 $ 2,146 $ 3,745 $ 38,639 $ 42,384 Deferred revenue 285 184 74 1,009 1,552 14,894 16,446 Total contracts $ 1,149 $ 739 $ 254 $ 3,155 $ 5,297 $ 53,533 $ 58,830
Schedule of Accounts, Notes, Loans and Financing Receivable	Accounts receivable is comprised of the following (in thousands): December 31, 2023 Funeral Cemetery Corporate Total Trade and financed receivables $ 8,822 $ 18,459 $ — $ 27,281 Other receivables 404 595 286 1,285 Allowance for credit losses (266) (1,240) — (1,506) Accounts receivable, net $ 8,960 $ 17,814 $ 286 $ 27,060 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 Cemetery Receivables Our cemetery receivables are comprised of the following (in thousands): December 31, 2022 December 31, 2023 Interment rights $ 45,351 $ 60,863 Merchandise and services 8,585 11,223 Unearned finance charges 4,894 5,669 Cemetery receivables $ 58,830 $ 77,755 The components of our cemetery receivables are as follows (in thousands): December 31, 2022 December 31, 2022 Cemetery receivables $ 58,830 $ 77,755 Less: unearned finance charges (4,894) (5,669) Cemetery receivables, at amortized cost $ 53,936 $ 72,086 Less: allowance for credit losses (1,985) (3,495) Less: balances due on undelivered cemetery preneed contracts (11,552) (15,797) Less: amounts in accounts receivable (13,727) (17,219) Preneed cemetery receivables, net $ 26,672 $ 35,575 The amortized cost basis of our cemetery receivables by year of origination as of December 31, 2023 is as follows (in thousands): 2023 2022 2021 2020 2019 Prior Total Total cemetery receivables, at amortized cost $ 35,122 $ 19,478 $ 10,020 $ 4,584 $ 1,432 $ 1,450 $ 72,086

Trust Investments (Tables)

Trust Investments (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2023 Preneed cemetery trust investments, at market value $ 98,269 $ 99,461 Less: allowance for contract cancellation (3,204) (3,087) Preneed cemetery trust investments $ 95,065 $ 96,374
Cost and fair market values associated with preneed cemetery trust investments	The cost and market values associated with preneed cemetery trust investments at December 31, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value Cash and money market accounts 1 $ 9,643 $ — $ — $ 9,643 Fixed income securities: U.S. agency obligations 2 803 1 (51) 753 Foreign debt 2 7,764 1,371 (17) 9,118 Corporate debt 2 15,071 342 (3,657) 11,756 Preferred stock 2 10,965 473 (1,572) 9,866 Certificates of deposit 2 79 — (7) 72 Common stock 1 43,057 9,466 (7,935) 44,588 Limited partnership fund 3,575 — (3) 3,572 Mutual funds: Equity 1 553 10 (30) 533 Fixed income 2 11,369 16 (2,759) 8,626 Trust securities $ 102,879 $ 11,679 $ (16,031) $ 98,527 Accrued investment income $ 934 $ 934 Preneed cemetery trust investments $ 99,461 Market value as a percentage of cost 95.8% 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 Value 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 $ 140 Due in one to five years 9,177 Due in five to ten years 5,657 Thereafter 16,591 Total fixed income securities $ 31,565
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 December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ — $ — $ 613 $ (51) $ 613 $ (51) Foreign debt 284 (5) 209 (12) 493 (17) Corporate debt 666 (62) 4,239 (3,595) 4,905 (3,657) Preferred stock 45 — 7,821 (1,572) 7,866 (1,572) Certificates of deposit — — 72 (7) 72 (7) Total fixed income securities with an unrealized loss $ 995 $ (67) $ 12,954 $ (5,237) $ 13,949 $ (5,304) 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	Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Years ended December 31, 2021 2022 2023 Investment income $ 2,147 $ 2,219 $ 2,479 Realized gains 18,321 10,619 3,492 Realized losses (6,626) (2,548) (2,507) Unrealized gains (losses), net 6,047 (9,661) (4,352) Expenses and taxes (1,715) (1,748) (1,653) Net change in deferred preneed cemetery receipts held in trust (18,174) 1,119 2,541 $ — $ — $ —
Purchases and sales of investments in preneed cemetary trusts	Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Years ended December 31, 2021 2022 2023 Purchases $ (41,414) $ (8,336) $ (22,478) Sales 43,265 8,248 18,378
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 December 31, 2023 Preneed funeral trust investments, at market value $ 107,995 $ 111,247 Less: allowance for contract cancellation (3,442) (3,405) Preneed funeral trust investments $ 104,553 $ 107,842
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 $ 46 Due in one to five years 8,317 Due in five to ten years 5,193 Thereafter 15,118 Total fixed income securities $ 28,674
Cost and fair market values associated with preneed funeral trust investments	The cost and market values associated with preneed funeral trust investments at December 31, 2023 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value Cash and money market accounts 1 $ 26,707 $ — $ — $ 26,707 Fixed income securities: U. S. treasury debt 1 451 — (34) 417 Foreign debt 2 7,300 1,297 (16) 8,581 Corporate debt 2 13,848 323 (3,255) 10,916 Preferred stock 2 9,786 442 (1,468) 8,760 Common stock 1 38,600 8,858 (6,855) 40,603 Limited partnership fund 3,383 — (2) 3,381 Mutual funds: Equity 1 401 3 (29) 375 Fixed income 2 9,513 15 (2,383) 7,145 Other investments 2 3,510 — — 3,510 Trust securities $ 113,499 $ 10,938 $ (14,042) $ 110,395 Accrued investment income $ 852 $ 852 Preneed funeral trust investments $ 111,247 Market value as a percentage of cost 97.3% 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 Value 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%
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 December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ — $ — $ 371 $ (34) $ 371 $ (34) Foreign debt 269 (5) 198 (11) 467 (16) Corporate debt 630 (59) 3,802 (3,196) 4,432 (3,255) Preferred stock — — 7,078 (1,468) 7,078 (1,468) Total fixed income securities with an unrealized loss $ 899 $ (64) $ 11,449 $ (4,709) $ 12,348 $ (4,773) 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)
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Years ended December 31, 2021 2022 2023 Purchases $ (38,175) $ (6,239) $ (21,425) Sales 40,658 7,419 17,300 Cemetery Perpetual Care Trust Investments Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): December 31, 2022 December 31, 2023 Cemetery perpetual care trust investments, at market value $ 66,307 $ 85,331 Obligations due from trust (812) (980) Care trusts’ corpus $ 65,495 $ 84,351 The following table reflects the cost and market values associated with the trust investments held in perpetual care trust funds at December 31, 2023 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value Cash and money market accounts 1 $ 6,688 $ — $ — $ 6,688 Fixed income securities: Foreign debt 2 7,101 1,177 (18) 8,260 Corporate debt 2 13,491 334 (3,367) 10,458 Preferred stock 2 10,723 415 (1,435) 9,703 Common stock 1 36,413 8,098 (6,580) 37,931 Limited partnership fund 3,042 — (2) 3,040 Mutual funds: Equity 1 467 5 (26) 446 Fixed income 2 10,326 14 (2,382) 7,958 Trust securities $ 88,251 $ 10,043 $ (13,810) $ 84,484 Accrued investment income $ 847 $ 847 Cemetery perpetual care investments $ 85,331 Market value as a percentage of cost 95.7% 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 7,563 Due in five to ten years 5,005 Thereafter 15,853 Total fixed income securities $ 28,421 The following table reflects the cost and market values associated with the trust investments held in perpetual care trust funds at December 31, 2022 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Value 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 perpetual care trust investment in an unrealized loss position at December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): December 31, 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 $ 440 $ (8) $ 178 $ (10) $ 618 $ (18) Corporate debt 567 (53) 3,879 (3,314) 4,446 (3,367) Preferred stock — — 7,301 (1,435) 7,301 (1,435) Total fixed income securities with an unrealized loss $ 1,007 $ (61) $ 11,358 $ (4,759) $ 12,365 $ (4,820) The following table summarizes our fixed income securities 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) Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Years ended December 31, 2021 2022 2023 Realized gains $ 2,474 $ 1,454 $ 1,025 Realized losses (950) (309) (639) Unrealized gains (losses), net 4,421 (6,958) (3,767) Net change in care trusts’ corpus (5,945) 5,813 3,381 Total $ — $ — $ — Perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Years ended December 31, 2021 2022 2023 Investment income $ 10,443 $ 11,425 $ 12,824 Realized losses (118) (2,427) (1,583) Total $ 10,325 $ 8,998 $ 11,241 Purchases and sales of investments in the perpetual care trusts are as follows (in thousands): Years ended December 31, 2021 2022 2023 Purchases $ (28,317) $ (4,872) $ (18,024) Sales 29,829 5,444 21,613
Preneed funereal trust investment security transactions	Preneed funeral trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Years ended December 31, 2021 2022 2023 Investment income $ 1,747 $ 1,700 $ 2,004 Realized gains 17,091 9,446 3,354 Realized losses (6,155) (2,301) (2,170) Unrealized gains (losses), net 5,665 (7,723) (3,104) Expenses and taxes (1,221) 958 (848) Net change in deferred preneed funeral receipts held in trust (17,127) (2,080) 764 $ — $ — $ —

Receivables from Preneed Fune_2

Receivables from Preneed Funeral Trusts (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Funeral Trust Funds	Receivables from preneed funeral trusts are as follows (in thousands): December 31, 2022 December 31, 2023 Preneed funeral trust funds, at cost $ 20,594 $ 22,196 Less: allowance for contract cancellation (618) (666) Receivables from preneed funeral trusts, net $ 19,976 $ 21,530
Composition of Assets Held in Trust	Fair value includes unrealized gains and losses on trust assets. The composition of the preneed trust funds at December 31, 2023 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,547 $ 6,547 Fixed income investments 12,732 12,732 Mutual funds and common stocks 2,913 2,695 Annuities 4 4 Total $ 22,196 $ 21,978 The composition of the preneed 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)	12 Months Ended
	Dec. 31, 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 December 31, 2023 Tradenames $ 25,610 $ 28,862 Capitalized commissions on preneed contracts, net of accumulated amortization of $2,990 and $3,788, respectively 4,048 4,678 Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,158, respectively 1,877 1,335 Internal-use software, net of accumulated amortization of $200 and $444, respectively 1,271 2,422 Other 124 380 Intangible and other non-current assets, net $ 32,930 $ 37,677
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 December 31, 2023 is as follows (in thousands): Capitalized Commissions Prepaid Agreements Internal-use Software Years ending December 31, 2024 $ 843 $ 424 $ 337 2025 778 377 510 2026 711 262 501 2027 646 142 495 2028 562 78 354 Thereafter 1,138 52 225 Total amortization expense $ 4,678 $ 1,335 $ 2,422

Credit Facility and Acquisiti_2

Credit Facility and Acquisition Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 December 31, 2023 Credit Facility $ 190,700 $ 179,100 Debt issuance costs, net of accumulated amortization of $1,926 and $2,478, respectively (1,864) (1,306) Total Credit Facility $ 188,836 $ 177,794 Acquisition debt $ 3,993 $ 5,998 Less: current portion (555) (537) Total acquisition debt, net of current portion $ 3,438 $ 5,461 The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Years ended December 31, 2021 2022 2023 Credit Facility interest expense $ 1,820 $ 7,105 $ 17,251 Credit Facility amortization of debt issuance costs 380 412 552 The imputed interest expense related to our acquisition debt is as follows (in thousands): Years ended December 31, 2021 2022 2023 Acquisition debt imputed interest expense $ 364 $ 311 $ 291 The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Convertible Notes interest expense $ 18 $ — $ — Convertible Notes accretion of debt discount 20 — — Convertible Notes amortization of debt issuance costs 1 — — The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Senior Notes interest expense $ 21,767 $ 16,980 $ 17,000 Senior Notes amortization of debt discount 504 493 515 Senior Notes amortization of debt premium 85 — — Senior Notes amortization of debt issuance costs 195 140 147
Schedule of Maturities of Long-term Debt	The aggregate maturities of our Credit Facility and acquisition debt for the next five years subsequent to December 31, 2023 and thereafter, excluding debt issuance costs, are as follows (in thousands): Credit Facility Acquisition Debt Years ending December 31, 2024 $ — $ 938 2025 — 938 2026 179,100 491 2027 — 491 2028 — 491 Thereafter — 5,928 Total Credit Facility and acquisition debt $ 179,100 $ 9,277 Less: Interest — (3,279) Present value of Credit Facility and acquisition debt $ 179,100 $ 5,998 The aggregate maturities of our Senior Notes for the next five years subsequent to December 31, 2023 and thereafter are as follows (in thousands): Principal Maturity Discount Amortization Carrying Years ending December 31, 2024 $ — $ (539) $ (539) 2025 — (563) (563) 2026 — (588) (588) 2027 — (615) (615) 2028 — (642) (642) Thereafter 400,000 (244) 399,756 Total $ 400,000 $ (3,191) $ 396,809

Convertible Subordinated Notes

Convertible Subordinated Notes (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 December 31, 2023 Credit Facility $ 190,700 $ 179,100 Debt issuance costs, net of accumulated amortization of $1,926 and $2,478, respectively (1,864) (1,306) Total Credit Facility $ 188,836 $ 177,794 Acquisition debt $ 3,993 $ 5,998 Less: current portion (555) (537) Total acquisition debt, net of current portion $ 3,438 $ 5,461 The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Years ended December 31, 2021 2022 2023 Credit Facility interest expense $ 1,820 $ 7,105 $ 17,251 Credit Facility amortization of debt issuance costs 380 412 552 The imputed interest expense related to our acquisition debt is as follows (in thousands): Years ended December 31, 2021 2022 2023 Acquisition debt imputed interest expense $ 364 $ 311 $ 291 The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Convertible Notes interest expense $ 18 $ — $ — Convertible Notes accretion of debt discount 20 — — Convertible Notes amortization of debt issuance costs 1 — — The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Senior Notes interest expense $ 21,767 $ 16,980 $ 17,000 Senior Notes amortization of debt discount 504 493 515 Senior Notes amortization of debt premium 85 — — Senior Notes amortization of debt issuance costs 195 140 147

Senior Notes (Tables)

Senior Notes (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Carrying Values	The carrying value of our Senior Notes is reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2022 December 31, 2023 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $794 and $1,309, respectively (3,706) (3,191) Debt issuance costs, net of accumulated amortization of $226 and $373, respectively (1,051) (904) Carrying value of the Senior Notes $ 395,243 $ 395,905
Schedule of Maturities of Long-term Debt	The aggregate maturities of our Credit Facility and acquisition debt for the next five years subsequent to December 31, 2023 and thereafter, excluding debt issuance costs, are as follows (in thousands): Credit Facility Acquisition Debt Years ending December 31, 2024 $ — $ 938 2025 — 938 2026 179,100 491 2027 — 491 2028 — 491 Thereafter — 5,928 Total Credit Facility and acquisition debt $ 179,100 $ 9,277 Less: Interest — (3,279) Present value of Credit Facility and acquisition debt $ 179,100 $ 5,998 The aggregate maturities of our Senior Notes for the next five years subsequent to December 31, 2023 and thereafter are as follows (in thousands): Principal Maturity Discount Amortization Carrying Years ending December 31, 2024 $ — $ (539) $ (539) 2025 — (563) (563) 2026 — (588) (588) 2027 — (615) (615) 2028 — (642) (642) Thereafter 400,000 (244) 399,756 Total $ 400,000 $ (3,191) $ 396,809
Schedule of Long-term Debt Instruments	Our Credit Facility and acquisition debt consisted of the following (in thousands): December 31, 2022 December 31, 2023 Credit Facility $ 190,700 $ 179,100 Debt issuance costs, net of accumulated amortization of $1,926 and $2,478, respectively (1,864) (1,306) Total Credit Facility $ 188,836 $ 177,794 Acquisition debt $ 3,993 $ 5,998 Less: current portion (555) (537) Total acquisition debt, net of current portion $ 3,438 $ 5,461 The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Years ended December 31, 2021 2022 2023 Credit Facility interest expense $ 1,820 $ 7,105 $ 17,251 Credit Facility amortization of debt issuance costs 380 412 552 The imputed interest expense related to our acquisition debt is as follows (in thousands): Years ended December 31, 2021 2022 2023 Acquisition debt imputed interest expense $ 364 $ 311 $ 291 The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Convertible Notes interest expense $ 18 $ — $ — Convertible Notes accretion of debt discount 20 — — Convertible Notes amortization of debt issuance costs 1 — — The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes are as follows (in thousands): Years ended December 31, 2021 2022 2023 Senior Notes interest expense $ 21,767 $ 16,980 $ 17,000 Senior Notes amortization of debt discount 504 493 515 Senior Notes amortization of debt premium 85 — — Senior Notes amortization of debt issuance costs 195 140 147

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Components of Lease Expense	Our lease obligations consist of operating and finance leases related to real estate, vehicles and equipment. The components of lease cost are as follows (in thousands): Years Ended December 31, Income Statement Classification 2021 2022 2023 Operating lease cost Facilities and grounds expense (1) $ 3,762 $ 3,375 $ 3,526 Short-term lease cost Facilities and grounds expense (1) 193 329 372 Variable lease cost Facilities and grounds expense (1) 160 324 234 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 438 $ 438 $ 541 Interest on lease liabilities Interest expense 471 442 500 Total finance lease cost 909 880 1,041 Total lease cost $ 5,024 $ 4,908 $ 5,173 (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): Years Ended December 31, 2021 2022 2023 Cash paid for operating leases included in operating activities $ 3,822 $ 3,671 $ 3,779 Cash paid for finance leases included in financing activities 835 868 1,153 Right-of-use assets obtained in exchange for new leases are as follows (in thousands): Years Ended December 31, 2022 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 674 $ 1,243 Right-of-use assets obtained in exchange for new finance lease liabilities — 1,896 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2022 December 31, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 17,060 $ 16,295 Finance lease right-of-use assets Property, plant and equipment, net 6,770 8,249 Accumulated depreciation Property, plant and equipment, net (2,881) (3,059) Finance lease right-of-use assets, net $ 3,889 $ 5,190 Operating lease current liabilities Current portion of operating lease obligations $ 2,203 $ 2,713 Finance lease current liabilities Current portion of finance lease obligations 414 592 Total current lease liabilities $ 2,617 $ 3,305 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 17,315 $ 15,797 Finance lease non-current liabilities Obligations under finance leases, net of current portion 4,743 5,831 Total non-current lease liabilities $ 22,058 $ 21,628 Total lease liabilities $ 24,675 $ 24,933 The average lease terms and discount rates at December 31, 2023 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 7.9 8.1 % Finance leases 10.2 8.3 %
Maturities of Operating Lease Liabilities	The aggregate future lease payments for non-cancelable operating and finance leases at December 31, 2023 are as follows (in thousands): Operating Finance Lease payments due: 2024 $ 4,004 $ 1,152 2025 3,712 1,066 2026 3,606 1,093 2027 3,441 1,016 2028 3,232 772 Thereafter 6,853 4,512 Total lease payments $ 24,848 $ 9,611 Less: Interest (6,338) (3,188) Present value of lease liabilities $ 18,510 $ 6,423
Maturities of Financing Lease Liabilities	The aggregate future lease payments for non-cancelable operating and finance leases at December 31, 2023 are as follows (in thousands): Operating Finance Lease payments due: 2024 $ 4,004 $ 1,152 2025 3,712 1,066 2026 3,606 1,093 2027 3,441 1,016 2028 3,232 772 Thereafter 6,853 4,512 Total lease payments $ 24,848 $ 9,611 Less: Interest (6,338) (3,188) Present value of lease liabilities $ 18,510 $ 6,423

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Other Commitments	At December 31, 2023, the maximum estimated future cash commitments under these agreements with remaining commitment terms, and with original terms of more than one year, are as follows (in thousands): Non-Compete Consulting (1) Employment (1) Total Years ending December 31, 2024 $ 2,347 $ 884 $ 5,470 $ 8,701 2025 1,956 508 4,181 6,645 2026 1,393 392 2,504 4,289 2027 897 225 1,000 2,122 2028 379 128 125 632 Thereafter 757 75 — 832 Total $ 7,729 $ 2,212 $ 13,280 $ 23,221 (1) In connection with Mr. Payne’s transition from Executive Chairman of the Board to serving as a special advisor to the Board, his employment agreement with the Company was terminated and he entered into a transition agreement, effective February 22, 2024. For more information on this transition see Note 24 to the Consolidated Financial Statements.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes consisted of the following (in thousands): Years Ended December 31, 2021 2022 2023 Current: U. S. federal provision $ 8,848 $ 9,490 $ 7,862 State provision 2,989 3,287 1,847 Total current provision $ 11,837 $ 12,777 $ 9,709 Deferred: U. S. federal provision (benefit) $ (452) $ 1,723 $ 2,117 State provision (benefit) (240) 1,313 1,190 Total deferred provision (benefit) $ (692) $ 3,036 $ 3,307 Total income tax provision $ 11,145 $ 15,813 $ 13,016
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income taxes calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations is as follows (dollars in thousands): Years Ended December 31, 2021 2022 2023 Amount Percent Amount Percent Amount Percent Federal statutory rate $ 9,304 21.0 % $ 12,000 21.0 % $ 9,750 21.0 % Effect of state income taxes, net of federal benefit 2,180 4.9 3,630 6.3 2,421 5.2 Effect of non-deductible expenses and other, net (423) (1.0) 59 0.1 864 1.8 Effect of divestitures and impairment of businesses 103 0.2 138 0.2 — — Change in valuation allowance, net of federal benefit (19) — (14) — (19) — Total $ 11,145 25.1 % $ 15,813 27.6 % $ 13,016 28.0 %
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences from total operations that give rise to significant deferred tax assets and liabilities are as follows (in thousands): Years Ended December 31, 2022 2023 Deferred income tax assets: Net operating loss carryforwards $ 839 $ 694 Interest expense limitation 3,506 6,981 Tax credit carryforwards 75 63 State depreciation 1,297 1,310 Accrued and other liabilities 8,606 6,707 Amortization of non-compete agreements 1,213 855 Right-of-use assets 4,819 4,347 Total deferred income tax assets 20,355 20,957 Less valuation allowance (181) (156) Total deferred income tax assets $ 20,174 $ 20,801 Deferred income tax liabilities: Depreciation and amortization $ (61,432) $ (66,863) Preneed liabilities (2,582) (1,070) Lease liabilities (4,212) (3,806) Prepaid assets and other (768) (1,189) Total deferred income tax liabilities (68,994) (72,928) Total net deferred tax liabilities $ (48,820) $ (52,127)
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): Years Ended December 31, 2021 2022 2023 Unrecognized tax benefit at beginning of year $ 3,656 $ 3,761 $ 3,294 Gross decreases - tax positions in prior period — (533) — Gross increases - tax positions in prior period 105 66 — Gross increases - tax positions in current period — — 88 Unrecognized tax benefit at end of year $ 3,761 $ 3,294 $ 3,382

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions
Schedule of Share-based Compensation, Stock Options, Activity	Stock option grants and cancellations are as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) 701,400 $ 7,115 58,500 $ 959 214,191 $ 2,506 Granted (2) — $ — 310,000 $ 5,388 — $ — Granted (3) 150,000 $ 1,684 — $ — — $ — Granted (4) — $ — 12,600 $ 143 — $ — Cancelled 74,688 $ 722 45,590 $ 512 105,150 $ 1,380 (1) Stock options granted during the year ended December 31, 2021, 2022 and 2023 had a weighted average price of $34.79, $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 2021 and 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 year ended December 31, 2022 had a weighted average price of $49.48. The fair value of these options was calculated using the Black-Scholes option pricing model and vest over a seven-year period and have a ten-year term. These options will vest if the employee has remained continuously employed by us through the vesting period. (3) We granted 150,000 options to a key employee at a weighted average price of $34.79. These options will vest when the price of our common stock closes at or above $53.39 (50,000 options) and $77.34 (100,000 options) for three consecutive days within the ten-year term and the employee has remained continuously employed by us through such date. The fair value of these options was $1.7 million. (4) Stock options granted during the year ended December 31, 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. Additional stock option activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Cash Shares Cash Shares Cash Exercised (1) 423,294 N/A 32,196 N/A 74,200 N/A Returned for option price (2) 211,088 $ 1,013 18,797 $ 60 56,957 $ — Returned for payroll taxes (3) 43,534 $ 2,272 2,895 $ 123 5,486 $ 174 (1) Stock options exercised during the years ended December 31, 2021, 2022 and 2023 had a weighted average exercise price of $21.99, $25.49 and $23.98, 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. The fair value of the options granted using the Black-Scholes option pricing model was estimated on the date of grant with the following assumptions: Years Ended December 31, 2021 2022 2022 2022 2023 Grant date February 17 February 23 February 23 September 27 February 22 Expected holding period (years) 5.0 7.0 5.0 4.1 4.0 Awards granted 701,400 310,000 58,500 12,600 214,191 Dividend yield 1.15 % 0.91 % 0.91 % 1.43 % 1.38 % Expected volatility 36.72 % 34.35 % 33.18 % 43.68 % 43.68 % Risk-free interest rate 0.57 % 1.98 % 1.89 % 4.29 % 4.27 % Black-Scholes value $10.14 $17.38 $16.39 $11.35 $11.70 The fair value of the options granted using the Monte-Carlo simulation pricing model was estimated on the date of grant with the following assumptions: Year ended December 31, 2022 Awards granted 150,000 Dividend yield 1.15 % Expected volatility 34.08 % Risk-free interest rate 1.29 % A summary of the number of stock options and their weighted average exercise prices during the year ended December 31, 2023 is presented in the table below (shares in thousands): Shares Wtd. Avg. Outstanding at January 1 1,568 $ 35.23 Granted 214 $ 32.69 Exercised (74) $ 23.98 Forfeited or expired (105) $ 40.89 Outstanding at December 31 1,603 $ 35.04 Exercisable at December 31 688 $ 30.38 A summary of the number of stock options and their weighted average grant date fair values during the year ended December 31, 2023 is presented in the table below (shares in thousands): Shares Wtd. Avg. Non-vested at January 1 976 $ 12.83 Granted 214 $ 11.70 Vested or exercised (185) $ 11.46 Forfeited (90) $ 13.59 Non-vested at December 31 915 $ 12.77 A summary of the intrinsic value of stock options exercised and the fair value of stock options vested for the three years ended December 31, 2023 is presented in the table below (in thousands):
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	The following table further describes our outstanding stock options at December 31, 2023: Options Outstanding Options Exercisable Actual Ranges of Exercise Prices Number Outstanding at 12/31/23 Weighted-Average Weighted-Average Number Exercisable at 12/31/23 Weighted-Average Weighted-Average $18.02 - $18.02 13,333 6.48 $ 18.02 13,333 6.48 $ 18.02 $20.06 - $26.54 358,335 3.23 $ 25.02 358,335 3.23 $ 25.02 $31.58 - $31.58 12,600 8.74 $ 31.58 4,200 8.74 $ 31.58 $32.69 - $49.48 1,219,041 7.74 $ 38.20 312,380 7.28 $ 37.08 $18.02 - $49.48 1,603,309 6.73 $ 35.04 688,248 5.16 $ 30.38
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	Restricted stock activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) 9,300 $ 324 — $ — 142,020 $ 4,634 Returned for payroll taxes 10,399 $ 375 4,136 $ 205 1,473 $ 50 Cancelled 966 $ 27 1,950 $ 63 1,826 $ 61 (1) Restricted stock granted during the year ended December 31, 2021 and 2023 will vest over a three-year period, if the employee has remained continuously employed by us during the vesting period, at a weighted average stock price of $34.79 and $32.63, respectively. Restricted stock awards Shares Weighted Average Unvested at January 1 7,848 $ 31.05 Granted 142,020 $ 32.63 Vested (4,874) $ 29.40 Cancelled (1,826) $ 33.48 Unvested at December 31 143,168 $ 32.65
Schedule of Dividends Payable	Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2023 Per Share Dollar Value March 1st $ 0.1125 $ 1,661 June 1st $ 0.1125 $ 1,679 September 1st $ 0.1125 $ 1,683 December 1st $ 0.1125 $ 1,685 2022 Per Share Dollar Value March 1st $ 0.1125 $ 1,725 June 1st $ 0.1125 $ 1,730 September 1st $ 0.1125 $ 1,653 December 1st $ 0.1125 $ 1,655
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable	Years Ended December 31, 2021 2022 2023 Intrinsic value of options exercised $ 8,229 $ 580 $ 538 Fair value of stock options vested 1,413 1,784 6,003
Share-based Payment Arrangement, Activity	Performance award activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted 55,302 $ 2,116 27,013 $ 1,262 — $ — Cancelled 55,896 $ 799 30,743 $ 295 54,229 $ 1,565 Common stock activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 30,000 $ 826 Returned for payroll taxes — $ — — $ — 1,001 $ 28 (1) During the year ended December 31, 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. Common stock issued to certain employees under this incentive program is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value — $ — 27,448 $ 1,358 8,444 $ 276 (1) Common stock granted during the year ended December 31, 2022 and 2023 had a grant date stock price of $49.48 and $32.69, respectively.
Share-based Payment Arrangement, Performance Shares, Outstanding Activity	Performance Awards Shares Weighted Average At January 1 432,036 $ 20.95 Cancelled (54,229) $ 28.85 At December 31 377,807 $ 19.81 Non-employee director and board advisor common stock activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors (1) 14,744 $ 622 11,155 $ 415 15,059 $ 431 Advisor to the Board (1) 466 $ 20 555 $ 20 691 $ 20 (1) Common stock granted during the years ended December 31, 2021, 2022 and 2023 had a weighted average price of $42.14, $37.14 and $28.60, respectively.
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity	ESPP activity is as follows (in thousands, except shares): Years Ended December 31, 2021 2022 2023 Shares Price Shares Price Shares Price ESPP 61,904 $ 26.32 52,053 $ 32.38 63,372 $ 23.58
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair values of the right to purchase shares under the ESPP are estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: Years Ended December 31, 2021 2022 2023 Dividend yield 0.01 % 0.01 % 1.30 % Expected volatility 48.1 % 30.2 % 53.5 % Risk-free interest rate 0.09%, 0.09%, 0.10%, 0.10% 0.08%, 0.22%, 0.31%,0.40% 4.53%, 4.77%, 4.75%, 4.72% Expected life (years) 0.25, 0.50, 0.75, 1.00 0.25, 0.50, 0.75, 1.00 0.25, 0.50, 0.75, 1.00

Share Repurchase Program (Table

Share Repurchase Program (Tables)	12 Months Ended
	Dec. 31, 2023
Class of Stock Disclosures [Abstract]
Share Repurchase Activity	Share repurchase activity is as follows (dollar value in thousands): Years Ended December 31, 2021 2022 2023 Number of Shares Repurchased (1) 2,906,983 695,496 — Average Price Paid Per Share $ 49.01 $ 49.22 $ — Dollar Value of Shares Repurchased (1) $ 142,469 $ 34,234 $ — (1) These amounts may differ from the repurchases of common stock amounts in the consolidated statements of cash flows due to unsettled share repurchases at the end of a period. In December 2021, we repurchased 37,408 shares for $2.4 million, the settlement of which occurred in January 2022.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 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): Years Ended December 31, 2021 2022 2023 Numerator for basic and diluted earnings per share: Net income $ 33,159 $ 41,381 $ 33,413 Less: Earnings allocated to unvested restricted stock (53) (26) (306) Income attributable to common stockholders $ 33,106 $ 41,355 $ 33,107 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,409 14,857 14,803 Effect of dilutive securities: Stock options 475 183 55 Performance awards 382 670 597 Denominator for diluted earnings per common share - weighted average shares outstanding 18,266 15,710 15,455 Basic earnings per common share $ 1.90 $ 2.78 $ 2.24 Diluted earnings per common share $ 1.81 $ 2.63 $ 2.14

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Revenue, pre-tax income and total assets by segments	Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Year Ended, December 31, 2023 Funeral Cemetery Total Services $ 163,600 $ 18,566 $ 182,166 Merchandise 85,795 16,385 102,180 Cemetery property — 67,310 67,310 Other revenue 15,381 15,483 30,864 Total $ 264,776 $ 117,744 $ 382,520 Year Ended, December 31, 2022 Funeral Cemetery Total Services $ 163,904 $ 17,367 $ 181,271 Merchandise 89,052 14,307 103,359 Cemetery property — 58,611 58,611 Other revenue 13,947 12,986 26,933 Total $ 266,903 $ 103,271 $ 370,174 Year Ended, December 31, 2021 Funeral Cemetery Total Services $ 164,082 $ 16,490 $ 180,572 Merchandise 92,023 13,741 105,764 Cemetery property — 61,957 61,957 Other revenue 13,982 13,611 27,593 Total $ 270,087 $ 105,799 $ 375,886 The following table presents gross profit, operating income (loss), income (loss) before income taxes, depreciation and amortization, interest expense, income tax expense (benefit), total assets, long-lived assets, goodwill, capital expenditures and number of operating locations by segment (in thousands, except number of operating locations): Funeral Cemetery Corporate Consolidated Gross profit 2023 $ 81,912 $ 42,383 $ — $ 124,295 2022 83,067 36,159 — 119,226 2021 89,027 40,489 — 129,516 Operating income (loss): 2023 $ 81,306 $ 41,923 $ (42,250) $ 80,979 2022 82,080 35,095 (37,449) 79,726 2021 88,591 40,353 (35,284) 93,660 Income (loss) before income taxes: 2023 $ 82,453 $ 42,208 $ (78,232) $ 46,429 2022 85,196 35,126 (63,128) 57,194 2021 88,015 40,473 (84,184) 44,304 Depreciation and amortization: 2023 $ 12,197 $ 8,008 $ 912 $ 21,117 2022 11,591 7,584 624 19,799 2021 11,062 8,217 1,241 20,520 Interest expense: 2023 $ 783 $ 8 $ 35,475 $ 36,266 2022 753 — 25,142 25,895 2021 835 — 24,610 25,445 Income tax expense (benefit): 2023 $ 23,115 $ 11,833 $ (21,932) $ 13,016 2022 23,555 9,712 (17,454) 15,813 2021 22,141 10,181 (21,177) 11,145 Total assets: 2023 $ 802,368 $ 448,018 $ 17,666 $ 1,268,052 2022 779,500 396,389 17,061 1,192,950 2021 769,539 390,344 18,748 1,178,631 Long-lived assets: 2023 $ 648,253 $ 209,401 $ 5,732 $ 863,386 2022 630,599 190,226 4,518 825,343 2021 611,181 176,398 3,839 791,418 Goodwill: 2023 $ 364,639 $ 59,004 $ — $ 423,643 2022 355,654 54,483 — 410,137 2021 344,823 47,149 — 391,972 Capital expenditures: 2023 $ 7,483 $ 10,061 $ 495 $ 18,039 2022 14,917 10,566 598 26,081 2021 11,511 9,704 3,668 24,883 Number of operating locations at year end: 2023 171 32 — 203 2022 171 32 — 203 2021 170 31 — 201

Supplementary Data (Tables)

Supplementary Data (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Income Statement Elements [Abstract]
Supplementary Balance Sheet Disclosures	The following table presents the detail of certain balance sheet accounts (in thousands): December 31, 2022 2023 Prepaids and other current assets: Prepaid expenses $ 4,077 $ 3,779 Federal income tax receivable 507 454 State income tax receivable — 421 Other current assets 149 137 Total prepaid and other current assets $ 4,733 $ 4,791 Current portion of debt and lease obligations: Acquisition debt $ 555 $ 537 Finance lease obligations 414 592 Operating lease obligations 2,203 2,713 Total current portion of debt and lease obligations $ 3,172 $ 3,842 Accrued and other liabilities: Incentive compensation $ 12,140 $ 13,156 Insurance 3,051 3,017 Unrecognized tax benefit 3,294 3,382 Vacation 3,430 3,647 Interest 2,329 2,409 Salaries and wages 2,263 2,285 Employee meetings and award trips 746 1,185 Income tax payable 459 — Commissions 743 1,144 Perpetual care trust payable 222 1,358 Ad valorem and franchise taxes 455 2,395 Other accrued liabilities 1,489 1,384 Total accrued and other liabilities $ 30,621 $ 35,362 Other long-term liabilities: Incentive compensation $ 2,541 $ 1,855 Other long-term liabilities 524 — Total other long-term liabilities $ 3,065 $ 1,855

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
Supplemental Disclosure for the Consolidated Statements of Cash Flows	The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Years Ended December 31, 2021 2022 2023 Cash paid for interest and financing costs $ 24,127 $ 24,456 $ 34,682 Cash paid for taxes 16,110 9,713 10,448 Land purchased in exchange for debt — — 2,550 Unsettled share repurchases 2,429 — — Fair value of donated real property 635 — —

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) divestiture	Dec. 31, 2022 USD ($) divestiture	Dec. 31, 2021 USD ($) divestiture
Organization Description and Operations [Line Items]
Amortization Of Cemetery Property	$ 6,000	$ 6,100	$ 6,700
The percentage of trust assets in custody of institution receiving trust management services	80%
Goodwill, Impairment Loss		400
Accumulated Amortization, Property, Plant, and Equipment	$ (59,000)	(64,600)
Property, Plant and Equipment, Disposals	$ 1,700	1,800
Share-based Payment Arrangement, Expense, Tax Benefit		$ 1,200
Number of businesses sold | divestiture	2	1
Term of sales contract for cemetery interment rights, maximum (in years)	5 years
Proceeds from Sale of Real Estate	$ 3,100	$ 3,300
Payments to Acquire Real Estate	$ 3,100	$ 2,600
Number Of Business Closed | divestiture	1	6
Gain (Loss) on Sale of Properties	$ 1,400	$ 1,400
Proceeds from Income Tax Refunds	1,900
Growth Capital Expenditures	7,100	7,700
Impairment of Intangible Assets (Excluding Goodwill)	200
Time Deposit Liability, above US Insurance Limit	1,400
Funeral
Organization Description and Operations [Line Items]
Property, Plant and Equipment, Disposals		$ 1,300
Cemetery
Organization Description and Operations [Line Items]
Property, Plant and Equipment, Disposals	$ 100
Senior Notes Due 2026
Organization Description and Operations [Line Items]
Number of businesses sold | divestiture	2	4	2
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Threshold Period Past Due in Which Statements are Sent	30 days
Accounts Receivable, Threshold Period Past Due in Which Past Due Notification Letters are Sent	45 days
Cemetery
Organization Description and Operations [Line Items]
Accounts Receivable, Threshold Period Past Due in Which Past Due Notification Letters are Sent	15 days
Funeral Homes
Organization Description and Operations [Line Items]
Revenue, Percentage	70%
Cemeteries
Organization Description and Operations [Line Items]
Revenue, Percentage	30%
Property, Plant and Equipment, Disposals	$ 800
Number of businesses sold | divestiture	2
Payments to Acquire Real Estate	$ 9,000
Funeral
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 10,700	$ 8,900
Funeral | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	10 years
Cemetery
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 15,800	11,600
Cemetery | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	8 years
Lafayette, California
Organization Description and Operations [Line Items]
Property, plant & equipment		$ 8,100
Minimum
Organization Description and Operations [Line Items]
Service Contract, Term	8 years
Lessee, Operating Lease, Term of Contract	1 year
Maximum
Organization Description and Operations [Line Items]
Service Contract, Term	10 years
Lessee, Operating Lease, Term of Contract	20 years
Lessee, Finance Lease, Term of Contract	40 years

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 425,529	$ 406,705
Accumulated amortization of cemetery property	59,000	64,600
Amortization Of Cemetery Property	6,000	6,100	$ 6,700
Less: accumulated depreciation	(138,045)	(128,599)
Property, plant and equipment, net	287,484	278,106
Growth and Maintenance Expenses	10,900	18,400
Land
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	87,635	84,405
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	263,522	251,778
Furniture, equipment and automobiles
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 74,372	$ 70,522

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Unrecognized tax benefits	$ 3,382	$ 3,294	$ 3,761	$ 3,656
Operating Loss Carryforwards	14,800
Proceeds from Income Tax Refunds	$ 1,900

Basis of Presentation and Sum_7

Basis of Presentation and Summary of Significant Accounting Policies Performance Obligation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue from External Customer [Line Items]
Term of sales contract for cemetery interment rights, maximum (in years)	5 years
Funeral
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 10.7	$ 8.9
Funeral | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	10 years
Cemetery
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 15.8	$ 11.6
Cemetery | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	8 years

Basis of Presentation and Sum_8

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands			12 Months Ended
	Oct. 25, 2022 USD ($) crematory cemetary funeral_home	Aug. 08, 2022 USD ($)	Dec. 31, 2023 USD ($) numberOfOperatingLocation divestiture state segment business	Dec. 31, 2022 USD ($) numberOfOperatingLocation divestiture	Dec. 31, 2021 USD ($) numberOfOperatingLocation
Debt Instrument [Line Items]
Number of operating locations at year end: | numberOfOperatingLocation			203	203	201
Share-based Payment Arrangement, Expense, Tax Benefit				$ 1,200
Number of states in which the entity operated funeral homes (in States) | state			26
Number of states in which the entity operated cemeteries (in States) | state			11
Number of business segments | segment			2
Amortization Of Cemetery Property			$ 6,000	6,100	$ 6,700
The percentage of trust assets in custody of institution receiving trust management services			80%
Field depreciation expense			$ 14,700	13,700	$ 13,800
Cemetery Property, Net			$ 114,580	$ 104,170
Number Of Business Closed | divestiture			1	6
Goodwill, Impairment Loss				$ 400
Lessee, Operating Lease, Renewal Term			40 years
Number of Funeral Homes Sold | business			2
Goodwill and Intangible Asset Impairment			$ 900	900
Property, Plant and Equipment, Disposals			1,700	1,800
Realized Investment Gains (Losses)			8,600
Payments to Acquire Real Estate			3,100	2,600
Proceeds from Sale of Real Estate			3,100	3,300
Gain (Loss) on Sale of Properties			$ 1,400	$ 1,400
Number of businesses sold | divestiture			2	1
Funeral Homes
Debt Instrument [Line Items]
Property, Plant and Equipment, Disposals			$ 300
Separate Income Tax Return
Debt Instrument [Line Items]
Number of States in Which Entity Files Separate State Income Tax Returns | state			15
Combined or unitary income tax return
Debt Instrument [Line Items]
Number of States in Which Entity Files Unitary Tax Returns | state			14
Funeral Homes
Debt Instrument [Line Items]
Revenue, Percentage			70%
Cemeteries
Debt Instrument [Line Items]
Revenue, Percentage			30%
Property, Plant and Equipment, Disposals			$ 800
Payments to Acquire Real Estate			$ 9,000
Number of businesses sold | divestiture			2
Funeral
Debt Instrument [Line Items]
Revenue, Remaining Performance Obligation, Amount			$ 10,700	$ 8,900
Number of operating locations at year end: | numberOfOperatingLocation			171	171	170
Cemetery
Debt Instrument [Line Items]
Revenue, Remaining Performance Obligation, Amount			$ 15,800	$ 11,600
Number of operating locations at year end: | numberOfOperatingLocation			32	32	31
Lafayette, California
Debt Instrument [Line Items]
Property, plant & equipment				$ 8,100
Kissimmee, Florida, Two Funeral Homes
Debt Instrument [Line Items]
Consideration transferred		$ 6,300
Charlotte, North Carolina
Debt Instrument [Line Items]
Number of owned and operated cemeteries (in Cemetaries) | cemetary	1
Number Of Funeral Homes | funeral_home	3
Consideration transferred	$ 25,000
Number Of Cremation Focused Businesses | crematory	1
Discontinued Operations, Disposed of by Sale | KENTUCKY
Debt Instrument [Line Items]
Consideration for funeral homes and cemeteries sold			$ 1,100	$ 1,500	$ 2,500
Minimum
Debt Instrument [Line Items]
Service Contract, Term			8 years
Lessee, Operating Lease, Term of Contract			1 year
Maximum
Debt Instrument [Line Items]
Service Contract, Term			10 years
Lessee, Operating Lease, Term of Contract			20 years
Lessee, Finance Lease, Term of Contract			40 years

Basis of Presentation and Sum_9

Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 425,529	$ 406,705
Less: accumulated depreciation	(138,045)	(128,599)
Property, plant and equipment, net	287,484	278,106
Land
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	87,635	84,405
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 263,522	251,778
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	15 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	40 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	10 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	3 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	15 years
Automobiles | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years
Automobiles | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	7 years
Furniture, equipment and automobiles
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 74,372	$ 70,522

Business Combinations (Narrativ

Business Combinations (Narrative) (Details) $ in Thousands	Oct. 25, 2022 USD ($) crematory funeral_home cemetary	Aug. 08, 2022 USD ($) funeral_home	Dec. 31, 2023 USD ($)	Mar. 22, 2023 USD ($) cemetary funeral_home crematory
Bakersfield, California
Business Acquisition [Line Items]
Number Of Funeral Homes | funeral_home				3
Number of owned and operated cemeteries (in Cemetaries) | cemetary				2
Number Of Cremation Focused Businesses | crematory				1
Purchase price			$ 44,000	$ 44,000
Kissimmee, Florida
Business Acquisition [Line Items]
Number Of Funeral Homes | funeral_home		2
Purchase price			$ 31,250
Kissimmee, Florida, Two Funeral Homes
Business Acquisition [Line Items]
Consideration transferred		$ 6,300
Charlotte, North Carolina
Business Acquisition [Line Items]
Number Of Funeral Homes | funeral_home	3
Number of owned and operated cemeteries (in Cemetaries) | cemetary	1
Number Of Cremation Focused Businesses | crematory	1
Consideration transferred	$ 25,000

Business Combinations (Purchase

Business Combinations (Purchase Price Allocation) (Details) - USD ($) $ in Thousands			3 Months Ended
	Jun. 30, 2023	Mar. 22, 2023	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assets			$ 11,428
Goodwill				$ 423,643	$ 410,137	$ 391,972	$ 391,972
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Liabilities			(11,428)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred			0
Bakersfield, California
Business Acquisition [Line Items]
Current assets		$ 7,087		7,218
Current Assets, Purchase Accounting Adjustments			131
Preneed trust assets		0		11,428
Property, plant & equipment		12,577		12,822
Property, Plant and Equipment, Purchase Accounting Adjustments			245
Cemetery property		9,035		9,035
Goodwill		13,612		13,506
Goodwill, Purchase Accounting Adjustments			(106)
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Intangible Assets And Other Noncurrent Assets		3,763		3,763
Liabilities Assumed	$ (366)	(300)
Liabilities Assumed, Purchase Accounting Adjustments			(66)
Preneed trust liabilities		0		(11,428)
Deferred revenue		(1,774)		(1,978)
Deferred Revenue, Purchase Accounting Adjustments			$ (204)
Purchase price		$ 44,000		44,000
Kissimmee, Florida
Business Acquisition [Line Items]
Current assets				219
Property, plant & equipment				8,146
Cemetery property				2,375
Goodwill				19,511
Deferred revenue				(1,146)
Purchase price				31,250
Preneed trust assets				4,146
Intangible and other non-current assets				2,145
Preneed trust liabilities				$ (4,146)

Business Combinations (Assets A

Business Combinations (Assets Acquired) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 22, 2023	Dec. 31, 2022	Oct. 25, 2022	Aug. 08, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill	$ 423,643		$ 410,137			$ 391,972	$ 391,972
Bakersfield, California
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)	11,428	$ 0
Goodwill	13,506	13,612
Liabilities and Debt Assumed	(11,428)	0
Bakersfield, California | Bakersfield, California
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)		44,266,000
Goodwill		13,506,000
Liabilities and Debt Assumed		$ (13,772,000)
Kissimmee, Florida
Business Acquisition [Line Items]
Goodwill	$ 19,511
Kissimmee, Florida | Kissimmee, Florida
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)					$ 4,995
Goodwill					2,694
Liabilities and Debt Assumed					$ (1,439)
Charlotte, North Carolina | Charlotte, North Carolina
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)				$ 12,036
Goodwill				16,817
Liabilities and Debt Assumed				$ (3,853)

Goodwill (Changes in Goodwill)

Goodwill (Changes in Goodwill) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) business	Dec. 31, 2022 USD ($)
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 year	$ 423,643	410,137
Number of Funeral Homes Sold | business	2
Goodwill and Intangible Asset Impairment	$ 900	900
Goodwill, Impairment Loss		400
Cemetery
Goodwill [Roll Forward]
Goodwill at the beginning of year	54,483
Increase in goodwill related to acquisitions	4,500	7,400
Goodwill at the end of the year	59,004	54,483
Funeral
Goodwill [Roll Forward]
Goodwill at the beginning of year	355,654
Increase in goodwill related to acquisitions	9,000	12,100
Goodwill at the end of the year	$ 364,639	$ 355,654

Divested Operations (Narrative)

Divested Operations (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) divestiture funeral_home	Dec. 31, 2022 USD ($) divestiture funeral_home	Dec. 31, 2021 USD ($) divestiture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold	2	1
Number of Funeral Homes Merged | funeral_home	1	6
Senior Notes Due 2026
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold	2	4	2
Discontinued Operations, Disposed of by Sale | KENTUCKY
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration for funeral homes and cemeteries sold | $	$ 1.1	$ 1.5	$ 2.5

Divested Operations (Assets hel

Divested Operations (Assets held for sale and discontinued operations) (Details) - Tennessee - Discontinued Operations, Disposed of by Sale - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	$ 242	$ 656	$ 1,070
Operating income	6	54	6
Net gain on disposal	(106)	(736)	(62)
Income tax provision	28	193	16
Income from discontinued operations, net of tax	$ (72)	$ (488)	$ (40)

Receivables Accounts Receivable

Receivables Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Trade and financed receivables	$ 27,281	$ 23,947
Other receivables	1,285	1,524
Allowance for credit losses	(1,506)	(1,013)
Accounts receivable, net	27,060	24,458
Funeral
Segment Reporting Information [Line Items]
Trade and financed receivables	8,822	9,518
Other receivables	404	643
Allowance for credit losses	(266)	(311)
Accounts receivable, net	8,960	9,850
Cemetery
Segment Reporting Information [Line Items]
Trade and financed receivables	18,459	14,429
Other receivables	595	833
Allowance for credit losses	(1,240)	(702)
Accounts receivable, net	17,814	14,560
Corporate
Segment Reporting Information [Line Items]
Trade and financed receivables	0	0
Other receivables	286	48
Allowance for credit losses	0	0
Accounts receivable, net	$ 286	$ 48

Receivables (Narrative) (Detail

Receivables (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	$ 1,506	$ 1,013
Unearned Finance Charges Included In Receivables	5,669	4,894
Provision for credit losses	3,050	2,818	$ 1,783
Preneed Cemetery Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	2,255	$ 1,283
Provision for credit losses	$ 1,223

Receivables (Preneed cemetery r

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Preneed Receivables, Gross	$ 77,755	$ 58,830
Deferred Discounts, Finance Charges and Interest Included in Receivables	(5,669)	(4,894)
Total	72,086	53,936
Preneed Receivables, Balances Due on Undelivered Contracts	(15,797)	(11,552)
Preneed receivables	35,575	26,672
Allowance for Contract Cancellations [Roll Forward]
Accounts Receivable, Allowance for Credit Loss, Beginning Balance	1,013
Accounts Receivable, Allowance for Credit Loss, Ending Balance	1,506
Trade and financed receivables	27,281	23,947
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss	(3,495)	(1,985)
Preneed Cemetery Receivable, after Allowance for Credit Loss	(17,219)	(13,727)
Balance of receivables for preneed cemetery interment rights	60,863	45,351
Balance of receivables for preneed cemetery interment related products and services	11,223	8,585
Financing Receivable, before Allowance for Credit Loss	77,755	58,830
Cemetery
Allowance for Contract Cancellations [Roll Forward]
Accounts Receivable, Allowance for Credit Loss, Beginning Balance	702
Accounts Receivable, Allowance for Credit Loss, Ending Balance	1,240
Trade and financed receivables	18,459	$ 14,429
Preneed Cemetery Receivables
Allowance for Contract Cancellations [Roll Forward]
Accounts Receivable, Allowance for Credit Loss, Beginning Balance	1,283
Accounts Receivable, Allowance for Credit Loss, Writeoff	(251)
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 2,255

Receivables (Aging of past due

Receivables (Aging of past due financing receivables) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 77,755	$ 58,830
Total Financing Receivables	77,755	58,830
Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	56,289	42,384
Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	21,466	16,446
31-60 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,343	1,149
31-60 Days Past Due | Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,877	864
31-60 Days Past Due | Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	466	285
61-90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	854	739
61-90 Days Past Due | Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	715	555
61-90 Days Past Due | Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	139	184
91-120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	443	254
91-120 Days Past Due | Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	353	180
91-120 Days Past Due | Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	90	74
Greater than 120 Day Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,178	3,155
Greater than 120 Day Past Due | Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,790	2,146
Greater than 120 Day Past Due | Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,388	1,009
Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	8,818	5,297
Total Past Due | Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,735	3,745
Total Past Due | Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,083	1,552
Current
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	68,937	53,533
Current | Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	49,554	38,639
Current | Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 19,383	$ 14,894

Receivables Allowance for credi

Receivables Allowance for credit losses by portfolio segment (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ (1,013)
Provision for Credit Losses	(1,827)
Write Offs	2,430
Recoveries	(1,096)
Balance at end of period	(1,506)
Funeral
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	(311)
Provision for Credit Losses	(1,088)
Write Offs	2,229
Recoveries	(1,096)
Balance at end of period	(266)
Cemetery
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	(702)
Provision for Credit Losses	(739)
Write Offs	201
Recoveries	0
Balance at end of period	$ (1,240)

Receivables Amortized cost basi

Receivables Amortized cost basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
2023	$ 35,122
2022	19,478
2021	10,020
2020	4,584
2019	1,432
Prior	1,450
Total	$ 72,086	$ 53,936

Trust Investments (Components o

Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments	$ 96,374	$ 95,065
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	99,461	98,269
Less: allowance for contract cancellation	(3,087)	(3,204)
Preneed cemetery trust investments	96,374	95,065
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	$ 111,247	$ 107,995

Trust Investments (Cost and fai

Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 102,879
Unrealized Gains	11,679
Unrealized Losses	(16,031)
Fair Market Value	98,527
Preneed cemetery trust investments	$ 99,461	$ 98,269
Market value as a percentage of cost	95.80%	91%
Preneed Cemetery Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 12,241
Unrealized Gains		910
Unrealized Losses		(644)
Fair Market Value		12,507
Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost		15,066
Unrealized Gains		104
Unrealized Losses		(4,139)
Fair Market Value		11,031
Preneed Cemetery Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost		12,560
Unrealized Gains		436
Unrealized Losses		(1,789)
Fair Market Value		11,207
Preneed Cemetery Trust Investments | Trust Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		106,798
Unrealized Gains		6,562
Unrealized Losses		(16,223)
Fair Market Value		97,137
Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		79
Unrealized Gains		0
Unrealized Losses		(8)
Fair Market Value		71
Preneed Cemetery Trust Investments | Accrued Investment Income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 934	1,132
Fair Market Value	934	1,132
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	113,499	114,744
Unrealized Gains	10,938	5,792
Unrealized Losses	(14,042)	(13,515)
Fair Market Value	110,395	107,021
Preneed cemetery trust investments	$ 111,247	$ 107,995
Market value as a percentage of cost	97.30%	93.30%
Preneed Funeral Trust Investments | Accrued Investment Income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 852	$ 974
Fair Market Value	852	$ 974
Perpetual Care Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 28,421
Market value as a percentage of cost	95.70%	90.40%
Perpetual Care Trust Investments | Trust Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 88,251	$ 72,459
Unrealized Gains	10,043	4,476
Unrealized Losses	(13,810)	(11,434)
Fair Market Value	84,484	65,501
Perpetual Care Trust Investments | Accrued Investment Income
Debt and Equity Securities, FV-NI [Line Items]
Cost	847	806
Fair Market Value	847	806
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Cash and Cash Equivalents
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,643	10,434
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,643	10,434
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Common Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	43,057	42,929
Unrealized Gains	9,466	5,102
Unrealized Losses	(7,935)	(6,228)
Fair Market Value	44,588	41,803
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Limited Partnership Fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,575
Unrealized Gains	0
Unrealized Losses	(3)
Fair Market Value	3,572
Fair Value, Level 1 | Preneed Funeral Trust Investments | Cash and Cash Equivalents
Debt and Equity Securities, FV-NI [Line Items]
Cost	26,707	29,641
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	26,707	29,641
Fair Value, Level 1 | Preneed Funeral Trust Investments | U.S. treasury debt
Debt and Equity Securities, FV-NI [Line Items]
Cost		484
Unrealized Gains		0
Unrealized Losses		(45)
Fair Market Value		439
Fair Value, Level 1 | Preneed Funeral Trust Investments | Common Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	38,600	36,478
Unrealized Gains	8,858	4,485
Unrealized Losses	(6,855)	(5,187)
Fair Market Value	40,603	35,776
Fair Value, Level 1 | Preneed Funeral Trust Investments | Limited Partnership Fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,383
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	3,381
Fair Value, Level 1 | Perpetual Care Trust Investments | Cash and Cash Equivalents
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,688	5,326
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	6,688	5,326
Fair Value, Level 1 | Perpetual Care Trust Investments | Common Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	36,413	28,625
Unrealized Gains	8,098	3,443
Unrealized Losses	(6,580)	(4,297)
Fair Market Value	37,931	27,771
Fair Value, Level 1 | Perpetual Care Trust Investments | Limited Partnership Fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,042
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	3,040
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,764
Unrealized Gains	1,371
Unrealized Losses	(17)
Fair Market Value	9,118
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,071
Unrealized Gains	342
Unrealized Losses	(3,657)
Fair Market Value	11,756
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,965
Unrealized Gains	473
Unrealized Losses	(1,572)
Fair Market Value	9,866
Fair Value, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Cost	803
Unrealized Gains	1
Unrealized Losses	(51)
Fair Market Value	753
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Equity Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	553	362
Unrealized Gains	10	0
Unrealized Losses	(30)	(33)
Fair Market Value	533	329
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,369	12,324
Unrealized Gains	16	10
Unrealized Losses	(2,759)	(3,310)
Fair Market Value	8,626	9,024
Fair Value, Level 2 | Preneed Funeral Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,300	10,851
Unrealized Gains	1,297	818
Unrealized Losses	(16)	(555)
Fair Market Value	8,581	11,114
Fair Value, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,848	12,735
Unrealized Gains	323	89
Unrealized Losses	(3,255)	(3,443)
Fair Market Value	10,916	9,381
Fair Value, Level 2 | Preneed Funeral Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,786	10,730
Unrealized Gains	442	391
Unrealized Losses	(1,468)	(1,564)
Fair Market Value	8,760	9,557
Fair Value, Level 2 | Preneed Funeral Trust Investments | Equity Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	401	326
Unrealized Gains	3	0
Unrealized Losses	(29)	(30)
Fair Market Value	375	296
Fair Value, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,513	9,907
Unrealized Gains	15	9
Unrealized Losses	(2,383)	(2,691)
Fair Market Value	7,145	7,225
Fair Value, Level 2 | Preneed Funeral Trust Investments | Other investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,510	3,592
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	3,510	3,592
Fair Value, Level 2 | Perpetual Care Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,101	8,746
Unrealized Gains	1,177	600
Unrealized Losses	(18)	(470)
Fair Market Value	8,260	8,876
Fair Value, Level 2 | Perpetual Care Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,491	10,540
Unrealized Gains	334	118
Unrealized Losses	(3,367)	(2,961)
Fair Market Value	10,458	7,697
Fair Value, Level 2 | Perpetual Care Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,723	9,831
Unrealized Gains	415	287
Unrealized Losses	(1,435)	(1,374)
Fair Market Value	9,703	8,744
Fair Value, Level 2 | Perpetual Care Trust Investments | Equity Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	467	345
Unrealized Gains	5	2
Unrealized Losses	(26)	(22)
Fair Market Value	446	325
Fair Value, Level 2 | Perpetual Care Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,326	9,046
Unrealized Gains	14	26
Unrealized Losses	(2,382)	(2,310)
Fair Market Value	$ 7,958	$ 6,762

Trust Investments (Estimated ma

Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments $ in Thousands	Dec. 31, 2023 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 140
Due in one to five years	9,177
Due in five to ten years	5,657
Thereafter	16,591
Cost	102,879
Total fixed income securities	$ 31,565

Trust Investments (Unrealized l

Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	$ 995	$ 21,380
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(67)	(5,581)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	12,954	3,824
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(5,237)	(1,071)
Securities available-for-sale, unrealized loss position	13,949	25,204
Securities available-for-sale, unrealized loss position, accumulated loss	(5,304)	(6,652)
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	899	17,855
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(64)	(4,666)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	11,449	3,393
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(4,709)	(941)
Securities available-for-sale, unrealized loss position	12,348	21,248
Securities available-for-sale, unrealized loss position, accumulated loss	(4,773)	(5,607)
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	1,007	15,602
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(61)	(4,068)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	11,358	2,584
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(4,759)	(737)
Securities available-for-sale, unrealized loss position	12,365	18,186
Securities available-for-sale, unrealized loss position, accumulated loss	(4,820)	(4,805)
U.S. agency obligations | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0	732
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0	(72)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	613	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(51)	0
Securities available-for-sale, unrealized loss position	613	732
Securities available-for-sale, unrealized loss position, accumulated loss	(51)	(72)
U.S. agency obligations | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	371
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(34)
Securities available-for-sale, unrealized loss position	371
Securities available-for-sale, unrealized loss position, accumulated loss	(34)
Foreign debt | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	284	5,394
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(5)	(308)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	209	744
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(12)	(336)
Securities available-for-sale, unrealized loss position	493	6,138
Securities available-for-sale, unrealized loss position, accumulated loss	(17)	(644)
Foreign debt | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	269	4,766
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(5)	(274)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	198	626
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(11)	(281)
Securities available-for-sale, unrealized loss position	467	5,392
Securities available-for-sale, unrealized loss position, accumulated loss	(16)	(555)
Foreign debt | Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	440	4,123
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(8)	(218)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	178	554
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(10)	(252)
Securities available-for-sale, unrealized loss position	618	4,677
Securities available-for-sale, unrealized loss position, accumulated loss	(18)	(470)
Corporate debt | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	666	8,037
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(62)	(3,922)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	4,239	563
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(3,595)	(217)
Securities available-for-sale, unrealized loss position	4,905	8,600
Securities available-for-sale, unrealized loss position, accumulated loss	(3,657)	(4,139)
Corporate debt | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	630	6,742
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(59)	(3,248)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	3,802	506
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(3,196)	(195)
Securities available-for-sale, unrealized loss position	4,432	7,248
Securities available-for-sale, unrealized loss position, accumulated loss	(3,255)	(3,443)
Corporate debt | Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	567	5,413
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(53)	(2,818)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	3,879	371
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(3,314)	(143)
Securities available-for-sale, unrealized loss position	4,446	5,784
Securities available-for-sale, unrealized loss position, accumulated loss	(3,367)	(2,961)
Preferred stock | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	45	7,146
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0	(1,271)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	7,821	2,517
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(1,572)	(518)
Securities available-for-sale, unrealized loss position	7,866	9,663
Securities available-for-sale, unrealized loss position, accumulated loss	(1,572)	(1,789)
Preferred stock | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0	5,908
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0	(1,099)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	7,078	2,261
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(1,468)	(465)
Securities available-for-sale, unrealized loss position	7,078	8,169
Securities available-for-sale, unrealized loss position, accumulated loss	(1,468)	(1,564)
Preferred stock | Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	7,301
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(1,435)
Securities available-for-sale, unrealized loss position	7,301
Securities available-for-sale, unrealized loss position, accumulated loss	(1,435)
Preferred Stock | Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value		6,066
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss		(1,032)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value		1,659
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss		(342)
Securities available-for-sale, unrealized loss position		7,725
Securities available-for-sale, unrealized loss position, accumulated loss		$ (1,374)
Certificates of deposit | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	72
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(7)
Securities available-for-sale, unrealized loss position	72
Securities available-for-sale, unrealized loss position, accumulated loss	$ (7)

Trust Investments (Preneed ceme

Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Investment Income, Net	$ 12,824	$ 11,425	$ 10,443
Net change in deferred preneed cemetery receipts held in trust	11,241	8,998	10,325
Other, net	1,373	82	(84)
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Investment Income, Net	2,479	2,219	2,147
Realized gains	3,492	10,619	18,321
Realized losses	(2,507)	(2,548)	(6,626)
Unrealized gains (losses), net	(4,352)	(9,661)	6,047
Expenses and taxes	(1,653)	(1,748)	(1,715)
Net change in deferred preneed cemetery receipts held in trust	2,541	1,119	(18,174)
Other, net	$ 0	$ 0	$ 0

Trust Investments (Purchases an

Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (22,478)	$ (8,336)	$ (41,414)
Sales	$ 18,378	$ 8,248	$ 43,265

Trust Investments (Components_2

Trust Investments (Components of preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	$ 111,247	$ 107,995
Less: allowance for contract cancellation	(3,405)	(3,442)
Preneed funeral trust investments	$ 107,842	$ 104,553

Trust Investments (Cost and f_2

Trust Investments (Cost and fair market value associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 102,879
Unrealized Gains	11,679
Unrealized Losses	(16,031)
Fair Market Value	98,527
Preneed cemetery trust investments	$ 99,461	$ 98,269
Market value as a percentage of cost	95.80%	91%
Preneed Cemetery Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 12,241
Unrealized Gains		910
Unrealized Losses		(644)
Fair Market Value		12,507
Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost		15,066
Unrealized Gains		104
Unrealized Losses		(4,139)
Fair Market Value		11,031
Preneed Cemetery Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost		12,560
Unrealized Gains		436
Unrealized Losses		(1,789)
Fair Market Value		11,207
Preneed Cemetery Trust Investments | Accrued Investment Income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 934	1,132
Fair Market Value	934	1,132
Preneed Cemetery Trust Investments | Trust Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		106,798
Unrealized Gains		6,562
Unrealized Losses		(16,223)
Fair Market Value		97,137
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	113,499	114,744
Unrealized Gains	10,938	5,792
Unrealized Losses	(14,042)	(13,515)
Fair Market Value	110,395	107,021
Preneed cemetery trust investments	$ 111,247	$ 107,995
Market value as a percentage of cost	97.30%	93.30%
Preneed Funeral Trust Investments | Accrued Investment Income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 852	$ 974
Fair Market Value	852	$ 974
Perpetual Care Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 28,421
Market value as a percentage of cost	95.70%	90.40%
Perpetual Care Trust Investments | Accrued Investment Income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 847	$ 806
Fair Market Value	847	806
Perpetual Care Trust Investments | Trust Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	88,251	72,459
Unrealized Gains	10,043	4,476
Unrealized Losses	(13,810)	(11,434)
Fair Market Value	84,484	65,501
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Cash and cash equivalents
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,643	10,434
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,643	10,434
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Common Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	43,057	42,929
Unrealized Gains	9,466	5,102
Unrealized Losses	(7,935)	(6,228)
Fair Market Value	44,588	41,803
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Limited Partnership Fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,575
Unrealized Gains	0
Unrealized Losses	(3)
Fair Market Value	3,572
Fair Value, Level 1 | Preneed Funeral Trust Investments | Cash and cash equivalents
Debt and Equity Securities, FV-NI [Line Items]
Cost	26,707	29,641
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	26,707	29,641
Fair Value, Level 1 | Preneed Funeral Trust Investments | Common Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	38,600	36,478
Unrealized Gains	8,858	4,485
Unrealized Losses	(6,855)	(5,187)
Fair Market Value	40,603	35,776
Fair Value, Level 1 | Preneed Funeral Trust Investments | Limited Partnership Fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,383
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	3,381
Fair Value, Level 1 | Perpetual Care Trust Investments | Cash and cash equivalents
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,688	5,326
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	6,688	5,326
Fair Value, Level 1 | Perpetual Care Trust Investments | Common Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	36,413	28,625
Unrealized Gains	8,098	3,443
Unrealized Losses	(6,580)	(4,297)
Fair Market Value	37,931	27,771
Fair Value, Level 1 | Perpetual Care Trust Investments | Limited Partnership Fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,042
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	3,040
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,764
Unrealized Gains	1,371
Unrealized Losses	(17)
Fair Market Value	9,118
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,071
Unrealized Gains	342
Unrealized Losses	(3,657)
Fair Market Value	11,756
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,965
Unrealized Gains	473
Unrealized Losses	(1,572)
Fair Market Value	9,866
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Equity Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	553	362
Unrealized Gains	10	0
Unrealized Losses	(30)	(33)
Fair Market Value	533	329
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,369	12,324
Unrealized Gains	16	10
Unrealized Losses	(2,759)	(3,310)
Fair Market Value	8,626	9,024
Fair Value, Level 2 | Preneed Funeral Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,300	10,851
Unrealized Gains	1,297	818
Unrealized Losses	(16)	(555)
Fair Market Value	8,581	11,114
Fair Value, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,848	12,735
Unrealized Gains	323	89
Unrealized Losses	(3,255)	(3,443)
Fair Market Value	10,916	9,381
Fair Value, Level 2 | Preneed Funeral Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,786	10,730
Unrealized Gains	442	391
Unrealized Losses	(1,468)	(1,564)
Fair Market Value	8,760	9,557
Fair Value, Level 2 | Preneed Funeral Trust Investments | Equity Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	401	326
Unrealized Gains	3	0
Unrealized Losses	(29)	(30)
Fair Market Value	375	296
Fair Value, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,513	9,907
Unrealized Gains	15	9
Unrealized Losses	(2,383)	(2,691)
Fair Market Value	7,145	7,225
Fair Value, Level 2 | Preneed Funeral Trust Investments | Other investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,510	3,592
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	3,510	3,592
Fair Value, Level 2 | Preneed Funeral Trust Investments | Municipal Bonds
Debt and Equity Securities, FV-NI [Line Items]
Cost	451
Unrealized Gains	0
Unrealized Losses	(34)
Fair Market Value	417
Fair Value, Level 2 | Perpetual Care Trust Investments | Foreign Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,101	8,746
Unrealized Gains	1,177	600
Unrealized Losses	(18)	(470)
Fair Market Value	8,260	8,876
Fair Value, Level 2 | Perpetual Care Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,491	10,540
Unrealized Gains	334	118
Unrealized Losses	(3,367)	(2,961)
Fair Market Value	10,458	7,697
Fair Value, Level 2 | Perpetual Care Trust Investments | Preferred Stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,723	9,831
Unrealized Gains	415	287
Unrealized Losses	(1,435)	(1,374)
Fair Market Value	9,703	8,744
Fair Value, Level 2 | Perpetual Care Trust Investments | Equity Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	467	345
Unrealized Gains	5	2
Unrealized Losses	(26)	(22)
Fair Market Value	446	325
Fair Value, Level 2 | Perpetual Care Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,326	9,046
Unrealized Gains	14	26
Unrealized Losses	(2,382)	(2,310)
Fair Market Value	$ 7,958	$ 6,762

Trust Investments (Estimated _2

Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments $ in Thousands	Dec. 31, 2023 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 46
Due in one to five years	8,317
Due in five to ten years	5,193
Thereafter	15,118
Total fixed income securities	$ 28,674

Trust Investments (Preneed fune

Trust Investments (Preneed funeral trust investment security transactions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Investment Income, Net	$ 12,824	$ 11,425	$ 10,443
Decrease in deferred preneed funeral receipts held in trust	11,241	8,998	10,325
Other, net	1,373	82	(84)
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Investment Income, Net	2,004	1,700	1,747
Realized gains	3,354	9,446	17,091
Realized losses	(2,170)	(2,301)	(6,155)
Unrealized gains (losses), net	(3,104)	(7,723)	5,665
Expenses and taxes	(848)	958	(1,221)
Decrease in deferred preneed funeral receipts held in trust	764	(2,080)	(17,127)
Other, net	0	0	0
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Investment Income, Net	2,479	2,219	2,147
Realized gains	3,492	10,619	18,321
Realized losses	(2,507)	(2,548)	(6,626)
Unrealized gains (losses), net	(4,352)	(9,661)	6,047
Expenses and taxes	(1,653)	(1,748)	(1,715)
Decrease in deferred preneed funeral receipts held in trust	2,541	1,119	(18,174)
Other, net	0	0	0
Perpetual Care Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Other, net	0	0	0
Perpetual Care Trust Investments | Other Interest Income
Debt and Equity Securities, FV-NI [Line Items]
Realized gains	1,025	1,454	2,474
Realized losses	(639)	(309)	(950)
Unrealized gains (losses), net	3,767	6,958	(4,421)
Decrease in deferred preneed funeral receipts held in trust	$ (3,381)	$ (5,813)	$ 5,945

Trust Investments (Purchases _2

Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (21,425)	$ (6,239)	$ (38,175)
Sales	$ 17,300	$ 7,419	$ 40,658

Trust Investments (Narrative) (

Trust Investments (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Debt Securities, Available-for-sale [Line Items]
Unrealized Losses	$ (16,031)
Debt Securities, Available-for-sale, Amortized Cost	102,879
Preneed Funeral Trust Investments
Debt Securities, Available-for-sale [Line Items]
Unrealized Losses	(14,042)	$ (13,515)
Debt Securities, Available-for-sale, Amortized Cost	$ 113,499	$ 114,744

Trust Investments (Fixed income

Trust Investments (Fixed income securities within our preneed funeral trust investment in an unrealized loss position) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	$ 995	$ 21,380
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(67)	(5,581)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	12,954	3,824
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(5,237)	(1,071)
Securities available-for-sale, unrealized loss position	13,949	25,204
Securities available-for-sale, unrealized loss position, accumulated loss	(5,304)	(6,652)
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	899	17,855
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(64)	(4,666)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	11,449	3,393
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(4,709)	(941)
Securities available-for-sale, unrealized loss position	12,348	21,248
Securities available-for-sale, unrealized loss position, accumulated loss	(4,773)	(5,607)
U.S. agency obligations | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0	732
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0	(72)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	613	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(51)	0
Securities available-for-sale, unrealized loss position	613	732
Securities available-for-sale, unrealized loss position, accumulated loss	(51)	(72)
U.S. agency obligations | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	371
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(34)
Securities available-for-sale, unrealized loss position	371
Securities available-for-sale, unrealized loss position, accumulated loss	(34)
Foreign debt | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	284	5,394
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(5)	(308)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	209	744
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(12)	(336)
Securities available-for-sale, unrealized loss position	493	6,138
Securities available-for-sale, unrealized loss position, accumulated loss	(17)	(644)
Foreign debt | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	269	4,766
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(5)	(274)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	198	626
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(11)	(281)
Securities available-for-sale, unrealized loss position	467	5,392
Securities available-for-sale, unrealized loss position, accumulated loss	(16)	(555)
Corporate debt | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	666	8,037
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(62)	(3,922)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	4,239	563
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(3,595)	(217)
Securities available-for-sale, unrealized loss position	4,905	8,600
Securities available-for-sale, unrealized loss position, accumulated loss	(3,657)	(4,139)
Corporate debt | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	630	6,742
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	(59)	(3,248)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	3,802	506
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(3,196)	(195)
Securities available-for-sale, unrealized loss position	4,432	7,248
Securities available-for-sale, unrealized loss position, accumulated loss	(3,255)	(3,443)
Preferred stock | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	45	7,146
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0	(1,271)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	7,821	2,517
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(1,572)	(518)
Securities available-for-sale, unrealized loss position	7,866	9,663
Securities available-for-sale, unrealized loss position, accumulated loss	(1,572)	(1,789)
Preferred stock | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0	5,908
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0	(1,099)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	7,078	2,261
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(1,468)	(465)
Securities available-for-sale, unrealized loss position	7,078	8,169
Securities available-for-sale, unrealized loss position, accumulated loss	(1,468)	(1,564)
Certificates of deposit | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value	0
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss	0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value	72
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss	(7)
Securities available-for-sale, unrealized loss position	72
Securities available-for-sale, unrealized loss position, accumulated loss	$ (7)
Mortgage-backed securities | Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value		71
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss		(8)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value		0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss		0
Securities available-for-sale, unrealized loss position		71
Securities available-for-sale, unrealized loss position, accumulated loss		(8)
U.S. treasury debt | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair market value		439
Securities available-for-sale, continuous unrealized loss position, less than 12 months, accumulated loss		(45)
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, fair market value		0
Securities available-for-sale, continuous unrealized loss position, 12 months or longer, accumulated loss		0
Securities available-for-sale, unrealized loss position		439
Securities available-for-sale, unrealized loss position, accumulated loss		$ (45)

Trust Investments (Components_3

Trust Investments (Components of Care trusts’ corpus) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Gain (Loss) on Securities [Line Items]
Care trusts’ corpus	$ 84,351	$ 65,495
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Preneed funeral trust investments	85,331	66,307
Obligations due from (to) trust	(980)	(812)
Care trusts’ corpus	$ 84,351	$ 65,495

Trust Investments (Cost and f_3

Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Cost	$ 28,421
Preneed funeral trust investments	$ 85,331	$ 66,307
Market value as a percentage of cost	95.70%	90.40%
Perpetual Care Trust Investments | Accrued Investment Income
Gain (Loss) on Securities [Line Items]
Cost	$ 847	$ 806
Fair Market Value	847	806
Perpetual Care Trust Investments | Trust Securities
Gain (Loss) on Securities [Line Items]
Cost	88,251	72,459
Unrealized Gains	10,043	4,476
Unrealized Losses	(13,810)	(11,434)
Fair Market Value	84,484	65,501
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Cost	102,879
Unrealized Gains	11,679
Unrealized Losses	(16,031)
Fair Market Value	98,527
Preneed cemetery trust investments	$ 99,461	$ 98,269
Market value as a percentage of cost	95.80%	91%
Preneed Cemetery Trust Investments | Foreign Debt
Gain (Loss) on Securities [Line Items]
Cost		$ 12,241
Unrealized Gains		910
Unrealized Losses		(644)
Fair Market Value		12,507
Preneed Cemetery Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost		15,066
Unrealized Gains		104
Unrealized Losses		(4,139)
Fair Market Value		11,031
Preneed Cemetery Trust Investments | Preferred Stock
Gain (Loss) on Securities [Line Items]
Cost		12,560
Unrealized Gains		436
Unrealized Losses		(1,789)
Fair Market Value		11,207
Preneed Cemetery Trust Investments | Accrued Investment Income
Gain (Loss) on Securities [Line Items]
Cost	$ 934	1,132
Fair Market Value	934	1,132
Preneed Cemetery Trust Investments | Trust Securities
Gain (Loss) on Securities [Line Items]
Cost		106,798
Unrealized Gains		6,562
Unrealized Losses		(16,223)
Fair Market Value		97,137
Fair Value, Level 1 | Perpetual Care Trust Investments | Cash and cash equivalents
Gain (Loss) on Securities [Line Items]
Cost	6,688	5,326
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	6,688	5,326
Fair Value, Level 1 | Perpetual Care Trust Investments | Common Stock
Gain (Loss) on Securities [Line Items]
Cost	36,413	28,625
Unrealized Gains	8,098	3,443
Unrealized Losses	(6,580)	(4,297)
Fair Market Value	37,931	27,771
Fair Value, Level 1 | Perpetual Care Trust Investments | Limited Partnership Fund
Gain (Loss) on Securities [Line Items]
Cost	3,042
Unrealized Gains	0
Unrealized Losses	(2)
Fair Market Value	3,040
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Cash and cash equivalents
Gain (Loss) on Securities [Line Items]
Cost	9,643	10,434
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,643	10,434
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Common Stock
Gain (Loss) on Securities [Line Items]
Cost	43,057	42,929
Unrealized Gains	9,466	5,102
Unrealized Losses	(7,935)	(6,228)
Fair Market Value	44,588	41,803
Fair Value, Level 1 | Preneed Cemetery Trust Investments | Limited Partnership Fund
Gain (Loss) on Securities [Line Items]
Cost	3,575
Unrealized Gains	0
Unrealized Losses	(3)
Fair Market Value	3,572
Fair Value, Level 2 | Perpetual Care Trust Investments | Foreign Debt
Gain (Loss) on Securities [Line Items]
Cost	7,101	8,746
Unrealized Gains	1,177	600
Unrealized Losses	(18)	(470)
Fair Market Value	8,260	8,876
Fair Value, Level 2 | Perpetual Care Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	13,491	10,540
Unrealized Gains	334	118
Unrealized Losses	(3,367)	(2,961)
Fair Market Value	10,458	7,697
Fair Value, Level 2 | Perpetual Care Trust Investments | Preferred Stock
Gain (Loss) on Securities [Line Items]
Cost	10,723	9,831
Unrealized Gains	415	287
Unrealized Losses	(1,435)	(1,374)
Fair Market Value	9,703	8,744
Fair Value, Level 2 | Perpetual Care Trust Investments | Fixed income
Gain (Loss) on Securities [Line Items]
Cost	10,326	9,046
Unrealized Gains	14	26
Unrealized Losses	(2,382)	(2,310)
Fair Market Value	7,958	6,762
Fair Value, Level 2 | Perpetual Care Trust Investments | Equity Securities
Gain (Loss) on Securities [Line Items]
Cost	467	345
Unrealized Gains	5	2
Unrealized Losses	(26)	(22)
Fair Market Value	446	325
Fair Value, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Gain (Loss) on Securities [Line Items]
Cost	803
Unrealized Gains	1
Unrealized Losses	(51)
Fair Market Value	753
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Foreign Debt
Gain (Loss) on Securities [Line Items]
Cost	7,764
Unrealized Gains	1,371
Unrealized Losses	(17)
Fair Market Value	9,118
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	15,071
Unrealized Gains	342
Unrealized Losses	(3,657)
Fair Market Value	11,756
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Preferred Stock
Gain (Loss) on Securities [Line Items]
Cost	10,965
Unrealized Gains	473
Unrealized Losses	(1,572)
Fair Market Value	9,866
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Gain (Loss) on Securities [Line Items]
Cost	11,369	12,324
Unrealized Gains	16	10
Unrealized Losses	(2,759)	(3,310)
Fair Market Value	8,626	9,024
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Equity Securities
Gain (Loss) on Securities [Line Items]
Cost	553	362
Unrealized Gains	10	0
Unrealized Losses	(30)	(33)
Fair Market Value	533	$ 329
Fair Value, Level 2 | Preneed Cemetery Trust Investments | Certificates of deposit
Gain (Loss) on Securities [Line Items]
Cost	79
Unrealized Gains	0
Unrealized Losses	(7)
Fair Market Value	$ 72

Trust Investments (Estimated _3

Trust Investments (Estimated maturities of the fixed income securities) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Due in one year or less	$ 0
Due in one to five years	7,563
Due in five to ten years	5,005
Thereafter	15,853
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Due in one year or less	140
Due in one to five years	9,177
Due in five to ten years	5,657
Thereafter	16,591
Total fixed income securities	31,565
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Due in one year or less	46
Due in one to five years	8,317
Due in five to ten years	5,193
Thereafter	15,118
Total fixed income securities	$ 28,674

Trust Investments (Perpetual ca

Trust Investments (Perpetual care trust investment security transactions recorded in Other, net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
Net change in Care trusts’ corpus	$ (11,241)	$ (8,998)	$ (10,325)
Debt and Equity Securities, Gain (Loss)	(1,583)	(2,427)	(118)
Investment income	12,824	11,425	10,443
Perpetual Care Trust Investments | Other Interest Income
Gain (Loss) on Securities [Line Items]
Net change in Care trusts’ corpus	3,381	5,813	(5,945)
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Net change in Care trusts’ corpus	(2,541)	(1,119)	18,174
Investment income	$ 2,479	$ 2,219	$ 2,147

Trust Investments (Perpetual _2

Trust Investments (Perpetual care trust investment security transactions recorded in Other revenue) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
Investment income	$ 12,824	$ 11,425	$ 10,443
Net change in Care trusts’ corpus	(11,241)	(8,998)	(10,325)
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Investment income	2,479	2,219	2,147
Net change in Care trusts’ corpus	(2,541)	(1,119)	18,174
Unrealized gains (losses), net	$ (4,352)	$ (9,661)	$ 6,047

Trust Investments (Purchases _3

Trust Investments (Purchases and sales of investments in the perpetual care trusts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Perpetual Care Trust Investments
Gain (Loss) on Securities [Line Items]
Purchases	$ (18,024)	$ (4,872)	$ (28,317)
Sales	21,613	5,444	29,829
Preneed Cemetery Trust Investments
Gain (Loss) on Securities [Line Items]
Purchases	(22,478)	(8,336)	(41,414)
Sales	$ 18,378	$ 8,248	$ 43,265

Receivables from Preneed Fune_3

Receivables from Preneed Funeral Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Receivables From Preneed Trusts [Abstract]
Preneed funeral trust funds, at cost	$ 22,196	$ 20,594
Less: allowance for contract cancellation	(666)	(618)
Receivables from preneed funeral trusts, net	$ 21,530	$ 19,976

Receivables from Preneed Fune_4

Receivables from Preneed Funeral Trusts (Composition of Asset Held in Trusts) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Historical Cost Basis
Investment Holdings [Line Items]
Assets Held-in-trust	$ 22,196	$ 20,594
Historical Cost Basis | Cash and cash equivalents
Investment Holdings [Line Items]
Assets Held-in-trust	6,547	6,071
Historical Cost Basis | Fixed income investments
Investment Holdings [Line Items]
Assets Held-in-trust	12,732	11,795
Historical Cost Basis | Mutual funds and common stocks
Investment Holdings [Line Items]
Assets Held-in-trust	2,913	2,725
Historical Cost Basis | Annuities
Investment Holdings [Line Items]
Assets Held-in-trust	4	3
Fair Value
Investment Holdings [Line Items]
Assets Held-in-trust	21,978	20,309
Fair Value | Cash and cash equivalents
Investment Holdings [Line Items]
Assets Held-in-trust	6,547	6,071
Fair Value | Fixed income investments
Investment Holdings [Line Items]
Assets Held-in-trust	12,732	11,795
Fair Value | Mutual funds and common stocks
Investment Holdings [Line Items]
Assets Held-in-trust	2,695	2,440
Fair Value | Annuities
Investment Holdings [Line Items]
Assets Held-in-trust	$ 4	$ 3

Contracts Funded by Insurance (

Contracts Funded by Insurance (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Contracts Secured by Insurance [Abstract]
Increase (Decrease) In Incentive From Vendor	$ (6,000)
Increase (Decrease) In Incentive From Vendor Recognized As Other Revenue	(200)
Preneed funeral contracts secured by insurance	$ 434,900	$ 419,500

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
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	$ 10,000
Line of Credit | Revolving Credit Facility, Secured, Floating Rate | Revolving Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	179,100	$ 190,700
Notes payable, other | Acquisition Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	5,998	$ 3,993
Senior notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	$ 355,400

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs and Other Noncurrent Assets [Abstract]
Tradenames	$ 28,862	$ 25,610
Capitalized commissions on preneed contracts, net of accumulated amortization of $2,990 and $3,788, respectively	4,678	4,048
Other	380	124
Intangible and other non-current assets, net	37,677	32,930
Accumulated amortization of other deferred costs	2,990	3,788
Amortization of deferred sales commissions	800	700	$ 600
Amortization of Intangible Assets	1,401	1,286	1,285
Impairment of Intangible Assets (Excluding Goodwill)	200
Capitalized Commissions
Deferred Costs and Other Noncurrent Assets [Abstract]
Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,158, respectively	4,678
2024	843
2025	778
2026	711
2027	646
2028	562
Thereafter	1,138
Prepaid Agreements
Deferred Costs and Other Noncurrent Assets [Abstract]
Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,158, respectively	1,335	1,877
Accumulated amortization	3,158	3,515
Amortization of Intangible Assets	600	600	$ 600
2024	424
2025	377
2026	262
2027	142
2028	78
Thereafter	$ 52
Prepaid Agreements | Minimum
Deferred Costs and Other Noncurrent Assets [Abstract]
Term of agreements not to compete	1 year
Prepaid Agreements | Maximum
Deferred Costs and Other Noncurrent Assets [Abstract]
Term of agreements not to compete	10 years
Internal-use Software
Deferred Costs and Other Noncurrent Assets [Abstract]
Prepaid agreements not-to-compete, net of accumulated amortization of $3,515 and $3,158, respectively	$ 2,422	1,271
Accumulated amortization	444	200
Amortization of Intangible Assets	$ 300	200
Term of agreements not to compete	5 years
2024	$ 337
2025	510
2026	501
2027	495
2028	354
Thereafter	225
Trade Names
Deferred Costs and Other Noncurrent Assets [Abstract]
Tradenames acquired		$ 3,500
Trade Names | Cemetery
Deferred Costs and Other Noncurrent Assets [Abstract]
Tradenames acquired	2,200
Trade Names | Funeral
Deferred Costs and Other Noncurrent Assets [Abstract]
Tradenames acquired	$ 1,300

Credit Facility and Acquisiti_3

Credit Facility and Acquisition Debt (Senior long-term debt) (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 2,478	$ 1,926
Debt Issuance Costs, Net	1,306	1,864
Less: current portion	(537)	(555)
Total acquisition debt, net of current portion	5,461	3,438
Line of Credit Facility, Remaining Borrowing Capacity	$ 68,300
Ratio Actual
Debt Instrument [Line Items]
Ratio of indebtedness to net capital (in ratio)	5.75
Notes payable, other | Acquisition Debt
Debt Instrument [Line Items]
Long-term Debt	$ 5,998	3,993
Credit Agreement
Debt Instrument [Line Items]
Long-term Debt	179,100
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	0
Less: Interest	0
Present value of Credit Facility and acquisition debt	179,100
Credit Agreement | Term Loan
Debt Instrument [Line Items]
Long-term Debt	177,794	188,836
Acquisition Debt
Debt Instrument [Line Items]
Long-term Debt	9,277
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	938
Less: Interest	3,279
Present value of Credit Facility and acquisition debt	5,998
Revolving Credit Facility | Line of Credit | Revolving Credit Facility, Secured, Floating Rate
Debt Instrument [Line Items]
Long-term Debt	$ 179,100	$ 190,700

Credit Facility and Acquisiti_4

Credit Facility and Acquisition Debt (Narrative) (Details)		12 Months Ended
	Jul. 07, 2023 USD ($)	Dec. 31, 2023 USD ($) letter_of_credit	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 27, 2022 USD ($)
Debt Instrument [Line Items]
Present value of future deferred payments	$ 2,600,000
Letters of Credit | letter_of_credit		1
Debt instrument, term		65 months
Amortization of debt issuance costs		$ 699,000	$ 552,000	$ 576,000
Line Of Credit Facility Accordion Provision		75,000,000
Line of Credit Facility, Remaining Borrowing Capacity		68,300,000
Debt Issuance Costs, Net		$ 1,306,000	1,864,000
Line of Credit | Prime Rate Option
Debt Instrument [Line Items]
Debt instrument interest rate (in percent)		2.375%
Line of Credit | LIBOR Margin Option
Debt Instrument [Line Items]
Debt instrument interest rate (in percent)		3.375%
Deferred Purchase Price Notes
Debt Instrument [Line Items]
Interest expense		$ 291,000	311,000	364,000
Deferred Purchase Price Notes | Minimum
Debt Instrument [Line Items]
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate (in Percent)		6.50%
Debt instrument, term		5 years
Deferred Purchase Price Notes | Maximum
Debt Instrument [Line Items]
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate (in Percent)		7.30%
Debt instrument, term		20 years
Credit Agreement
Debt Instrument [Line Items]
Long-term Debt		$ 179,100,000
Interest expense		17,251,000	7,105,000	1,820,000
Letter of Credit
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			15,000,000
Swingline
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			10,000,000
Loans Payable
Debt Instrument [Line Items]
Amortization of debt issuance costs		552,000	412,000	$ 380,000
Credit Agreement Amendment
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 250,000,000
Revolving Credit Facility, Secured, Floating Rate
Debt Instrument [Line Items]
Present value of future deferred payments		2,300,000
Revolving Credit Facility, Secured, Floating Rate | Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Long-term Debt		$ 179,100,000	$ 190,700,000
Revolving Credit Facility, Secured, Floating Rate | Revolving Credit Facility | Credit Agreement
Debt Instrument [Line Items]
Debt Instrument, Interest Rate During Period		8.60%	4%
Ratio Actual
Debt Instrument [Line Items]
Ratio of indebtedness to net capital (in ratio)		5.75
Ratio Actual | Revolving Credit Facility, Secured, Floating Rate | Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Ratio of earnings to fixed cost obligations (in ratio)		1.20

Credit Facility and Acquisiti_5

Credit Facility and Acquisition Debt (Aggregate Maturities) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Credit Agreement
Debt Instrument [Line Items]
2024	$ 0
2025	0
2026	179,100
2027	0
2028	0
Thereafter	0
Total Credit Facility and acquisition debt	179,100
Less: Interest	0
Present value of Credit Facility and acquisition debt	179,100
Acquisition Debt
Debt Instrument [Line Items]
2024	938
2025	938
2026	491
2027	491
2028	491
Thereafter	5,928
Total Credit Facility and acquisition debt	9,277
Less: Interest	(3,279)
Present value of Credit Facility and acquisition debt	$ 5,998

Convertible Subordinated Note_2

Convertible Subordinated Notes (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 12, 2021
Debt Instrument [Line Items]
Convertible Preferred Stock, Nonredeemable or Redeemable, Issuer Option, Value			$ 2.4
Payments for Repurchase of Redeemable Convertible Preferred Stock, Cash Payment	$ 3.8
Additional Paid-in Capital
Debt Instrument [Line Items]
Adjustments to Additional Paid in Capital, Other	(1.4)
Adjustments to Additional Paid in Capital, Other	$ 1.4
Convertible subordinated notes
Debt Instrument [Line Items]
Debt instrument interest rate (in percent)		2.75%
Long-term Debt			$ 0.2
Interest Rate, Unamortized Debt Discount and Debt Issuance Costs, Effective Percentage	3.10%	3.10%

Convertible Subordinated Note_3

Convertible Subordinated Notes (Liability and Equity Components) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Amortization of debt issuance costs	$ 699	$ 552	$ 576
Convertible subordinated notes
Debt Instrument [Line Items]
Interest expense	0	0	18
Accretion of discount	0	0	20
Amortization of debt issuance costs	$ 0	$ 0	$ 1

Senior Notes (Details)

Senior Notes (Details) - USD ($)		12 Months Ended
	May 31, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 13, 2021
Debt Instrument [Line Items]
Debt instrument, term		65 months
Debt Instrument, Redemption Period		180 days
Amortization of debt issuance costs		$ 699,000	$ 552,000	$ 576,000
Senior Note Two
Debt Instrument [Line Items]
Amortization of Debt Discount (Premium)		0	0	85,000
Senior notes
Debt Instrument [Line Items]
Principal amount		400,000,000			$ 400,000,000
Long-term debt, fair value		355,400,000
Interest expense		17,000,000	16,980,000	21,767,000
Amortization of Debt Discount (Premium)		515,000	493,000	504,000
Amortization of debt issuance costs		$ 147,000	140,000	$ 195,000
Senior notes | Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Debt redemption price (percent)	102.13%
Senior notes | Debt Instrument, Redemption, Period Two
Debt Instrument [Line Items]
Debt redemption price (percent)	101.06%
Senior notes | Debt Instrument, Redemption, Period Three
Debt Instrument [Line Items]
Debt redemption price (percent)	100%
Senior notes | Debt Instrument, Redemption, Period Four
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed	40%
Senior notes | Debt Instrument, Redemption, Period Five
Debt Instrument [Line Items]
Debt redemption price (percent)	104.25%	101%
Senior notes | Debt Instrument, Redemption, Period Six
Debt Instrument [Line Items]
Debt redemption price (percent)		100%
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed	50%
Senior notes | Senior Note One
Debt Instrument [Line Items]
Debt Instrument, Discount Rate		4.42%
Senior notes | Senior Note Two
Debt Instrument [Line Items]
Principal amount		$ 400,000,000	$ 400,000,000
Debt Instrument, Unamortized Debt Issuance Costs		4.30%
Senior Notes 4.25% | Senior Note Two
Debt Instrument [Line Items]
Debt instrument interest rate (in percent)					4.25%

Senior Notes Carrying value of

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	May 13, 2021
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $226 and $373, respectively	$ (1,306,000)	$ (1,864,000)
Accumulated Amortization, Debt Issuance Costs	2,478,000	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 $1,309, respectively	(3,191,000)	(3,706,000)
Debt issuance costs, net of accumulated amortization of $226 and $373, respectively	(904,000)	(1,051,000)
Carrying value of the Senior Notes	395,905,000	395,243,000
Accumulated Amortization, Debt Discount	1,309,000	794,000
Accumulated Amortization, Debt Issuance Costs	373,000	226,000
Senior notes | Senior Note Two
Debt Instrument [Line Items]
Principal amount	$ 400,000,000	$ 400,000,000

Senior Notes Aggregate Maturiti

Senior Notes Aggregate Maturities (Details) - Senior notes - USD ($)	Dec. 31, 2023	Dec. 31, 2022	May 13, 2021
Principal Maturity
2024	$ 0
2025	0
2026	0
2027	0
2028	0
Thereafter	400,000,000
Principal Maturity	400,000,000		$ 400,000,000
Discount Amortization
2020	(539,000)
2021	(563,000)
2022	(588,000)
2023	(615,000)
2024	(642,000)
Thereafter	(244,000)
Discount Amortization	(3,191,000)	$ (3,706,000)
Carrying Value
2020	(539,000)
2021	(563,000)
2022	(588,000)
2023	(615,000)
2024	(642,000)
Thereafter	399,756,000
Carrying Value	$ 396,809,000

Leases - Lease Costs (Details)

Leases - Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 3,526	$ 3,375	$ 3,762
Short-term lease cost	372	329	193
Variable lease cost	234	324	160
Depreciation of leased assets	541	438	438
Interest on lease liabilities	500	442	471
Total finance lease cost	1,041	880	909
Total lease cost	$ 5,173	$ 4,908	$ 5,024

Leases - Cash flow (Details)

Leases - Cash flow (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 3,779	$ 3,671	$ 3,822
Cash paid for finance leases included in financing activities	$ 1,153	$ 868	$ 835

Leases - Right-of-use Assets Ob

Leases - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 1,243	$ 674
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 1,896	$ 0

Leases - Carrying Values of Lea

Leases - Carrying Values of Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use assets	$ 16,295	$ 17,060
Finance lease right-of-use assets	8,249	6,770
Accumulated depreciation	(3,059)	(2,881)
Finance lease right-of-use assets, net	5,190	3,889
Current portion of operating lease obligations	2,713	2,203
Current portion of finance lease obligations	592	414
Total current lease liabilities	3,305	2,617
Obligations under operating leases, net of current portion	15,797	17,315
Finance lease non-current liabilities	5,831	4,743
Total non-current lease liabilities	21,628	22,058
Total lease liabilities	$ 24,933	$ 24,675
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net	Property, plant and equipment, net
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of debt and lease obligations	Current portion of debt and lease obligations
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of debt and lease obligations	Current portion of debt and lease obligations

Leases - Lease Term and Discoun

Leases - Lease Term and Discount Rate (Details)	Dec. 31, 2023
Weighted-average remaining lease term (years)
Operating leases	7 years 10 months 24 days
Finance leases	10 years 2 months 12 days
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.30%

Leases - Maturities of Operatin

Leases - Maturities of Operating and Financing Lease Liabilities (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Operating
2024	$ 4,004
2025	3,712
2026	3,606
2027	3,441
2028	3,232
Thereafter	6,853
Total lease payments	24,848
Less: Interest	(6,338)
Present value of lease liabilities	18,510
Finance
2024	1,152
2025	1,066
2026	1,093
2027	1,016
2028	772
Thereafter	4,512
Total lease payments	9,611
Less: Interest	(3,188)
Present value of lease liabilities	$ 6,423

Commitments and Contingencies_2

Commitments and Contingencies (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2021
Loss Contingencies [Line Items]
Matching contributions and plan administrative expenses	$ 2.8	$ 2.5
Minimum | Prepaid Agreements
Loss Contingencies [Line Items]
Agreements, Term of Contract	1 year
Minimum | Consulting Agreement
Loss Contingencies [Line Items]
Agreements, Term of Contract	1 year
Minimum | Employment Agreement
Loss Contingencies [Line Items]
Agreements, Term of Contract	3 years
Maximum | Prepaid Agreements
Loss Contingencies [Line Items]
Agreements, Term of Contract	10 years
Maximum | Consulting Agreement
Loss Contingencies [Line Items]
Agreements, Term of Contract	5 years
Maximum | Employment Agreement
Loss Contingencies [Line Items]
Agreements, Term of Contract	5 years

Commitments and Contingencies_3

Commitments and Contingencies (Non-Compete, Consulting and Employment Agreements) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Other Commitments [Line Items]
2020	$ 8,701
2021	6,645
2022	4,289
2023	2,122
2024	632
Thereafter	832
Total	23,221
Prepaid Agreements
Other Commitments [Line Items]
2020	2,347
2021	1,956
2022	1,393
2023	897
2024	379
Thereafter	757
Total	7,729
Consulting Agreement
Other Commitments [Line Items]
2020	884
2021	508
2022	392
2023	225
2024	128
Thereafter	75
Total	2,212
Employment Agreement
Other Commitments [Line Items]
2020	5,470
2021	4,181
2022	2,504
2023	1,000
2024	125
Thereafter	0
Total	$ 13,280

Income Taxes (Provision of Inco

Income Taxes (Provision of Income Taxes from Continuing Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
U. S. federal provision	$ 7,862	$ 9,490	$ 8,848
State provision	1,847	3,287	2,989
Total current provision	9,709	12,777	11,837
Deferred:
U. S. federal provision (benefit)	2,117	1,723	(452)
State provision (benefit)	1,190	1,313	(240)
Total deferred provision (benefit)	3,307	3,036	(692)
Total income tax provision	$ 13,016	$ 15,813	$ 11,145

Income Taxes (Schedule of Effec

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate	$ 9,750	$ 12,000	$ 9,304
Federal statutory rate (as a percent)	21%	21%	21%
Effect of state income taxes, net of federal benefit	$ 2,421	$ 3,630	$ 2,180
Effect of state income taxes, net of federal benefit (as a percent)	5.20%	6.30%	4.90%
Effect of non-deductible expenses and other, net	$ 864	$ 59	$ (423)
Effectof non-deductible expenses and other, net (as a percent)	1.80%	0.10%	(1.00%)
Effective Income Tax Rate Reconciliation, Disposition of Business, Amount	$ 0	$ 138	$ 103
Effective Income Tax Rate Reconciliation, Disposition of Business, Percent	0%	0.20%	0.20%
Change in valuation allowance, net of federal benefit	$ (19)	$ (14)	$ (19)
Change in valuation allowance (as a percent)	0%	0%	0%
Total income tax provision	$ 13,016	$ 15,813	$ 11,145
Income tax expense (benefit) (as a percent)	28%	27.60%	25.10%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred income tax assets:
Net operating loss carryforwards	$ 694	$ 839
Interest expense limitation	6,981	3,506
Tax credit carryforwards	63	75
State depreciation	1,310	1,297
Accrued and other liabilities	6,707	8,606
Amortization of non-compete agreements	855	1,213
Right-of-use assets	4,347	4,819
Total deferred income tax assets	20,957	20,355
Less valuation allowance	(156)	(181)
Total deferred income tax assets	20,801	20,174
Deferred income tax liabilities:
Depreciation and amortization	(66,863)	(61,432)
Preneed liabilities	(1,070)	(2,582)
Prepaid assets and other	(1,189)	(768)
Total deferred income tax liabilities	(72,928)	(68,994)
Deferred Tax Liabilities, Net	(52,127)	(48,820)
Deferred Tax Liabilities, Convertible Subordinated Notes	$ 3,806	$ 4,212

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ (2,000)
Proceeds from Income Tax Refunds	1,900
Operating Loss Carryforwards	14,800
Unrecognized tax benefits	3,382	$ 3,294	$ 3,761	$ 3,656
Unrecognized Tax Benefits, Interest on Income Taxes Expense	100	100
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	300	$ 200
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 2,000

Income Taxes (Schedule of Unrec

Income Taxes (Schedule of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefit at beginning of year	$ 3,294	$ 3,761	$ 3,656
Gross decreases - tax positions in prior period	0	(533)	0
Gross increases - tax positions in prior period	0	66	105
Gross increases - tax positions in current period	88	0	0
Unrecognized tax benefit at end of year	$ 3,382	$ 3,294	$ 3,761

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details)								3 Months Ended												12 Months Ended
	Feb. 23, 2023 shares	Feb. 22, 2023 shares	Sep. 27, 2022 shares	Feb. 23, 2022 shares	Feb. 19, 2022 USD ($) shares	Feb. 17, 2021 shares	Feb. 19, 2020 USD ($) shares	Dec. 31, 2023 USD ($) plan $ / shares shares	Sep. 30, 2023 USD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares	Mar. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares	Jun. 30, 2022 USD ($) $ / shares	Mar. 31, 2022 USD ($) $ / shares	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2026 shares	Dec. 31, 2023 USD ($) plan $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized (in shares) | shares								80,000,000				80,000,000									80,000,000	80,000,000
Common stock, par value (in dollars per share) | $ / shares								$ 0.01				$ 0.01									$ 0.01	$ 0.01
Common stock, shares issued (in shares) | shares								26,627,319				26,359,876									26,627,319	26,359,876
Treasury stock, shares (in shares) | shares								11,627,818													11,627,818
Stock options awarded (in shares) | shares																					214,000
Grants, weighted average exercise price (in usd per share) | $ / shares																					$ 11.46
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares								185,000													185,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period | shares																					90,000
Unrecognized share based compensation cost								$ 4,700,000													$ 4,700,000
Unrecognized share based compensation, expected term (in years)																					2 years 2 months 12 days
Issuance of common stock from employee stock purchase plan (in shares) | shares																					63,372	52,053	61,904
Weighted average purchase price of ESPP shares purchased during the period (in dollars per share) | $ / shares																					$ 23.58	$ 32.38	$ 26.32
Dividends declared per share (in dollars per share) | $ / shares								$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125										$ 0.4500	$ 0.4500	$ 0.4125
Dividends declared, common stock, amount								$ 1,685,000	$ 1,683,000	$ 1,679,000	$ 1,661,000	$ 1,655,000	$ 1,653,000	$ 1,730,000	$ 1,725,000
Common Stock, Dividends, Per Share, Cash Paid | $ / shares												$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125
Number of Stock Benefit Plans | plan								2													2
Exercise of stock options (in shares) | shares																					74,200	32,196	423,294
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Period Increase (Decrease) | shares																					56,957	18,797	211,088
Share-based Compensation Arrangement by Share-based Payment Award, Options, Returned for Payroll Taxes | shares																					5,486	2,895	43,534
Exercisable at end of year (in usd per share) | $ / shares								$ 30.38													$ 30.38
Exercised (in usd per share) | $ / shares																					$ 23.98	$ 25.49	$ 21.99
Common stock outstanding (in shares) | shares								14,999,501				14,732,058									14,999,501	14,732,058
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares																					$ 11.70
Canceled or expired (in usd per share) | $ / shares																					$ 13.59
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares | shares								915,000				976,000									915,000	976,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value | $ / shares								$ 12.77				$ 12.83									$ 12.77	$ 12.83
Grants, weighted average exercise price (in usd per share) | $ / shares																					$ 32.69
Good to Great Incentive Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares					8,444		0															27,448
Total intrinsic value of options exercised					$ 276,000,000		$ 0															$ 1,358,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value | $ / shares																							$ 49.48
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term of all options granted																					7 years
Stock options awarded (in shares) | shares	58,500	214,191	12,600	310,000		701,400															150,000
Total intrinsic value of options exercised																					$ 538,000	580,000	$ 8,229,000
Total fair value of stock options vested																					6,003,000	1,784,000	1,413,000
Unrecognized share based compensation cost								$ 9,000,000													$ 9,000,000
Unrecognized share based compensation, expected term (in years)																					3 years 9 months 18 days
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation																					$ 174,000	123,000	2,272,000
Proceeds from Stock Options Exercised																					0	60,000	1,013,000
Share based compensation expense																					$ 2,900,000	$ 2,300,000	$ 2,400,000
Dividend yield	0.91%	1.38%	1.43%	0.91%		1.15%															1.15%
Expected volatility	33.18%	43.68%	43.68%	34.35%		36.72%															34.08%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.89%	4.27%	4.29%	1.98%		0.57%															1.29%
Employee Stock Option | Black-Scholes
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																					0	0	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value																					$ 0	$ 0	$ 1,684,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares																					105,150	45,590	74,688
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures Fair Valueriod																					$ 1,380,000	$ 512,000	$ 722,000
Grants, weighted average exercise price (in usd per share) | $ / shares																					$ 32.69	$ 49.48	$ 34.79
Employee Stock Option | Monte-Carlo Pricing Model
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																						150,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value																						$ 1,700,000
Grants, weighted average exercise price (in usd per share) | $ / shares																						$ 34.79
Employee Stock Option | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term of all options granted																					10 years
Employee Stock Option | Maximum | Monte-Carlo Pricing Model
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Number Available To Vest | shares												100,000										100,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Vesting, Common Stock Price | $ / shares												$ 77.34										$ 77.34
Employee Stock Option | Minimum | Monte-Carlo Pricing Model
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Number Available To Vest | shares												50,000										50,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Vesting, Common Stock Price | $ / shares												$ 53.39										$ 53.39
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price percentage of grant date price per share (as a percent)																					85%
Share based compensation expense																					$ 600,000	$ 500,000	$ 600,000
Dividend yield																					1.30%	0.01%	0.01%
Expected volatility																					53.50%	30.20%	48.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate								472%	475%	477%	453%	40%	31%	22%	8%	10%	10%	9%	9%
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cancellations ( in usd per share) | $ / shares																					$ 33.48
Cancellations (in shares) | shares																					(1,826)
Awards (in shares) | shares																					142,020
Share based compensation expense																					$ 1,400,000	$ 200,000	$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value | $ / shares								$ 32.65				$ 31.05									$ 32.65	$ 31.05
Awards ( in usd per share) | $ / shares																					$ 32.63
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards (in shares) | shares																					142,020	0	9,300
Awards granted, aggregate grant date market value																					$ 4,634,000	$ 0	$ 324,000
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation | shares																					1,473	4,136	10,399
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation																					$ 50,000	$ 205,000	$ 375,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value																					$ 61,000	$ 63,000	$ 27,000
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited | shares																					1,826	1,950	966
Awards ( in usd per share) | $ / shares																						$ 32.63	$ 34.79
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cancellations ( in usd per share) | $ / shares																					$ 28.85
Cancellations (in shares) | shares																					(54,229)	(30,743)	(55,896)
Unrecognized share based compensation cost								$ 2,300,000													$ 2,300,000
Unrecognized share based compensation, expected term (in years)																					12 months
Awards (in shares) | shares																					0	27,013	55,302
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value																					$ 0	$ 1,262,000	$ 2,116,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Forfeited In Period, Fair Value																					$ 1,565,000	$ 295,000	799,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value | $ / shares								$ 19.81				$ 20.95									$ 19.81	$ 20.95
Performance Shares | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards (in shares) | shares																				892,045
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards (in shares) | shares																					30,000
Awards granted, aggregate grant date market value																					$ 826,000
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation | shares																					1,001
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation																					$ 28,000
Share based compensation expense																					$ 800,000
Grants, weighted average exercise price (in usd per share) | $ / shares																					$ 27.54
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense																					$ 1,600,000	$ 2,500,000	1,600,000
Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense																					$ 800,000	$ 700,000	$ 900,000
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																					15,059	11,155	14,744
Value of stock options granted																					$ 431,000	$ 415,000	$ 622,000
Cancellations ( in usd per share) | $ / shares																					$ 28.60	$ 37.14	$ 42.14
Director Compensation, Quarterly Installment Of Annual Cash Retainer					35,000
Share Based Compensation Arrangement By Share Based Payment Award, Admission Grant					25,000
Share Based Compensation Arrangement By Share Based Payment Award, Quarterly Retainer					18,750
Advsior
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																					691	555	466
Value of stock options granted																					$ 20,000	$ 20,000	$ 20,000
Lead Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director Compensation, Quarterly Installment Of Annual Cash Retainer					2,500
Share Based Compensation Arrangement By Share Based Payment Award, Additional Installment of Annual Cash Retainer					10,000
Chairman of Audit Committee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director Compensation, Quarterly Installment Of Annual Cash Retainer					2,500
Share Based Compensation Arrangement By Share Based Payment Award, Additional Installment of Annual Cash Retainer					10,000
Chairman of Corporate Governance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director Compensation, Quarterly Installment Of Annual Cash Retainer					1,250
Share Based Compensation Arrangement By Share Based Payment Award, Additional Installment of Annual Cash Retainer					5,000
Chairman of Compensation Commitee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Director Compensation, Quarterly Installment Of Annual Cash Retainer					1,250
Share Based Compensation Arrangement By Share Based Payment Award, Additional Installment of Annual Cash Retainer					$ 5,000
Seven Year Vesting Period | Employee Stock Option | Black-Scholes
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																					0	310,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value																					$ 0	$ 5,388,000	$ 0
Three Year Vesting Period | Employee Stock Option | Black-Scholes
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																					0	12,600	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value																					$ 0	$ 143,000	$ 0
Grants, weighted average exercise price (in usd per share) | $ / shares																					$ 31.58
Five Year Vesting Period | Employee Stock Option | Black-Scholes
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded (in shares) | shares																					214,191	58,500	701,400
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	$ 7,115,000

Stockholders' Equity (Status of

Stockholders' Equity (Status of stock based compensation plans) (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding (in shares)	1,603,000	1,568,000
2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	2,001,964

Stockholders' Equity (Assumptio

Stockholders' Equity (Assumptions using the Black-Scholes option pricing model) (Details) - $ / shares						12 Months Ended
	Feb. 23, 2023	Feb. 22, 2023	Sep. 27, 2022	Feb. 23, 2022	Feb. 17, 2021	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	$ 16.39	$ 11.70	$ 11.35	$ 17.38	$ 10.14
Stock options awarded (in shares)						214,000
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	0.91%	1.38%	1.43%	0.91%	1.15%	1.15%
Expected volatility	33.18%	43.68%	43.68%	34.35%	36.72%	34.08%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.89%	4.27%	4.29%	1.98%	0.57%	1.29%
Expected life (years)	5 years	4 years	4 years 1 month 6 days	7 years	5 years
Stock options awarded (in shares)	58,500	214,191	12,600	310,000	701,400	150,000

Stockholders' Equity (Summary o

Stockholders' Equity (Summary of Options) (Details) - USD ($) $ / shares in Units, $ in Millions						12 Months Ended
	Feb. 23, 2023	Feb. 22, 2023	Sep. 27, 2022	Feb. 23, 2022	Feb. 17, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of period (in shares)						1,568,000
Granted (in shares)						214,000
Exercised (in shares)						(74,200)	(32,196)	(423,294)
Canceled or expired (in shares)						(105,000)
Outstanding at end of year (in shares)						1,603,000	1,568,000
Exercisable at end of year (in shares)						688,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning of period (in usd per share)						$ 35.23
Granted (in usd per share)						32.69
Exercised (in usd per share)						23.98	$ 25.49	$ 21.99
Canceled or expired (in usd per share)						40.89
Outstanding at end of year (in usd per share)						35.04	$ 35.23
Exercisable at end of year (in usd per share)						$ 30.38
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value						$ 0.4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted (in shares)	58,500	214,191	12,600	310,000	701,400	150,000

Stockholders' Equity (Outstandi

Stockholders' Equity (Outstanding stock options) (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Range Of Exercise Prices, $18.02-18.02
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of outstanding options at end of year (in shares) | shares	13,333
Weighted-average remaining contractual life, options outstanding	6 years 5 months 23 days
Weighted average exercise price, options outstanding (in usd per share)	$ 18.02
Number of exercisable options at end of year (in shares) | shares	13,333,000
Weighted average exercise price, options exercisable (in usd per share)	$ 18.02
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	6 years 5 months 23 days
Exercise price range, lower range limit (in usd per share)	$ 4.78
Exercise price range, upper range limit (in usd per share)	$ 5.94
Range Of Exercise Prices, $20.06-26.54
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of outstanding options at end of year (in shares) | shares	358,335
Weighted-average remaining contractual life, options outstanding	3 years 2 months 23 days
Weighted average exercise price, options outstanding (in usd per share)	$ 25.02
Number of exercisable options at end of year (in shares) | shares	358,335,000
Weighted average exercise price, options exercisable (in usd per share)	$ 25.02
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	3 years 2 months 23 days
Exercise price range, lower range limit (in usd per share)	$ 16.73
Exercise price range, upper range limit (in usd per share)	$ 20.49
Range Of Exercise Prices, $31.58-31.58
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of outstanding options at end of year (in shares) | shares	12,600
Weighted-average remaining contractual life, options outstanding	8 years 8 months 26 days
Weighted average exercise price, options outstanding (in usd per share)	$ 31.58
Number of exercisable options at end of year (in shares) | shares	4,200,000
Weighted average exercise price, options exercisable (in usd per share)	$ 31.58
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	8 years 8 months 26 days
Range of Exercise Prices, $34.79-49.88
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of outstanding options at end of year (in shares) | shares	1,219,041
Weighted-average remaining contractual life, options outstanding	7 years 8 months 26 days
Weighted average exercise price, options outstanding (in usd per share)	$ 38.20
Number of exercisable options at end of year (in shares) | shares	312,380,000
Weighted average exercise price, options exercisable (in usd per share)	$ 37.08
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	7 years 3 months 10 days
Exercise price range, lower range limit (in usd per share)	$ 22.58
Exercise price range, upper range limit (in usd per share)	$ 26.93
Range of Exercise Prices, $18.02-49.48
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of outstanding options at end of year (in shares) | shares	1,603,309
Weighted-average remaining contractual life, options outstanding	6 years 8 months 23 days
Weighted average exercise price, options outstanding (in usd per share)	$ 35.04
Number of exercisable options at end of year (in shares) | shares	688,248,000
Weighted average exercise price, options exercisable (in usd per share)	$ 30.38
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	5 years 1 month 28 days
Exercise price range, lower range limit (in usd per share)	$ 4.78
Exercise price range, upper range limit (in usd per share)	$ 26.93

Stockholders' Equity (Four quar

Stockholders' Equity (Four quarterly assumptions for fair value of the right (option) to purchase shares under ESPP) (Details) - Employee Stock Purchase Plan

3 Months Ended

12 Months Ended

Dec. 31, 2023

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

Jun. 30, 2021

Mar. 31, 2021

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Dividend yield

1.30%

0.01%

0.01%

Expected volatility

53.50%

30.20%

48.10%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

472%

475%

477%

453%

40%

31%

22%

8%

10%

10%

9%

9%

Expected life (years)

1 year

9 months

6 months

3 months

1 year

9 months

6 months

3 months

1 year

9 months

6 months

3 months

Stockholders' Equity (Summary_2

Stockholders' Equity (Summary of unvested restricted stock awards) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Unvested at beginning of year ( in usd per share)	$ 12.83
Unvested at beginning of year ( in usd per share)	$ 12.77	$ 12.83
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Awards (in shares)	142,020	0	9,300
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Awards ( in usd per share)		$ 32.63	$ 34.79
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested at beginning of year (in shares)	7,848
Awards (in shares)	142,020
Vestings (in shares)	(4,874)
Cancellations (in shares)	(1,826)
Unvested at end of year (in shares)	143,168	7,848
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Unvested at beginning of year ( in usd per share)	$ 31.05
Awards ( in usd per share)	32.63
Vestings ( in usd per share)	29.40
Cancellations ( in usd per share)	33.48
Unvested at beginning of year ( in usd per share)	$ 32.65	$ 31.05

Stockholders' Equity Performanc

Stockholders' Equity Performance Awards (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 12.77	$ 12.83
Grants, weighted average exercise price (in usd per share)	$ 32.69
Performance Shares
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	27,013	55,302
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 19.81	$ 20.95
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value	$ 0	$ 1,262	$ 2,116
Cancellations (in shares)	(54,229)	(30,743)	(55,896)
Cancellations ( in usd per share)	$ 28.85
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	377,807	432,036
Restricted 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	142,020
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 32.65	$ 31.05
Cancellations (in shares)	(1,826)
Awards ( in usd per share)	$ 32.63
Vestings ( in usd per share)	29.40
Cancellations ( in usd per share)	$ 33.48
Vestings (in shares)	(4,874)

Stockholders' Equity - (Stock-B

Stockholders' Equity - (Stock-Based Compensation Plans) (Details) - USD ($) $ / shares in Units, $ in Thousands						12 Months Ended
	Feb. 23, 2023	Feb. 22, 2023	Sep. 27, 2022	Feb. 23, 2022	Feb. 17, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants, weighted average exercise price (in usd per share)						$ 32.69
Stock options awarded (in shares)						214,000
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						30,000
Awards granted, aggregate grant date market value						$ 826
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation						1,001
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation						$ 28
Grants, weighted average exercise price (in usd per share)						$ 27.54
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation						$ 174	$ 123	$ 2,272
Stock options awarded (in shares)	58,500	214,191	12,600	310,000	701,400	150,000
Dividend yield	0.91%	1.38%	1.43%	0.91%	1.15%	1.15%
Expected volatility	33.18%	43.68%	43.68%	34.35%	36.72%	34.08%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.89%	4.27%	4.29%	1.98%	0.57%	1.29%

Share Repurchase Program (Narra

Share Repurchase Program (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Feb. 23, 2022
Class of Stock Disclosures [Abstract]
Increase to share repurchase program					$ 75,000
Authorized amount					$ 265,000
Treasury stock acquired, shares		0	695,496	2,906,983
Average cost per share (in usd per share)		$ 0	$ 49.22	$ 49.01
Payments for repurchase of equity		$ 0	$ 34,234	$ 142,469
Number of shares repurchased (in shares)		37,408
Stock repurchased	$ 2,400		$ 34,234	$ 142,469
Amount authorized for additional repurchases		$ 48,900

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Income (Loss) from Continuing Operations Attributable to Parent	$ 33,413	$ 41,381	$ 33,159
Less: Earnings allocated to unvested restricted stock	(306)	(26)	(53)
Income attributable to common stockholders	$ 33,107	$ 41,355	$ 33,106
Denominator for basic earnings per common share - weighted average shares outstanding (in shares)	14,803	14,857	17,409
Effect of dilutive securities: Stock options (in shares)	$ 55	$ 183	$ 475
Denominator for diluted earnings per common share - weighted average shares outstanding (in shares)	15,455	15,710	18,266
Basic earnings per common share (in dollars per share)	$ 2.24	$ 2.78	$ 1.90
Diluted earnings per common share (in dollars per share)	$ 2.14	$ 2.63	$ 1.81
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Effect of dilutive securities: Performance awards (in shares)	597	670	382

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Antidilutive securities excluded from earnings per share	1,208,396	311,143	0

Segment Reporting (Revenue, pre

Segment Reporting (Revenue, pre-tax income and total assets by segments) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) numberOfOperatingLocation	Dec. 31, 2022 USD ($) numberOfOperatingLocation	Dec. 31, 2021 USD ($) numberOfOperatingLocation	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Revenues	$ 382,520	$ 370,174	$ 375,886
Gross Profit	124,295	119,226	129,516
Operating income (loss):	80,979	79,726	93,660
Income (loss) before income taxes:	46,429	57,194	44,304
Depreciation and amortization:	21,117	19,799	20,520
Interest expense:	36,266	25,895	25,445
Income tax expense (benefit):	13,016	15,813	11,145
Total assets:	1,268,052	1,192,950		$ 1,178,631
Long-lived assets:	863,386	825,343		791,418
Goodwill	423,643	410,137	391,972	391,972
Capital expenditures:	$ 18,039	$ 26,081	$ 24,883
Number of operating locations at year end: | numberOfOperatingLocation	203	203	201
Services
Segment Reporting Information [Line Items]
Revenues	$ 182,166	$ 181,271	$ 180,572
Merchandise
Segment Reporting Information [Line Items]
Revenues	102,180	103,359	105,764
Cemetery interment rights
Segment Reporting Information [Line Items]
Revenues	67,310	58,611	61,957
Other revenue
Segment Reporting Information [Line Items]
Revenues	30,864	26,933	27,593
Funeral
Segment Reporting Information [Line Items]
Revenues	264,776	266,903	270,087
Gross Profit	81,912	83,067	89,027
Operating income (loss):	81,306	82,080	88,591
Income (loss) before income taxes:	82,453	85,196	88,015
Depreciation and amortization:	12,197	11,591	11,062
Interest expense:	783	753	835
Income tax expense (benefit):	23,115	23,555	22,141
Total assets:	802,368	779,500		769,539
Long-lived assets:	648,253	630,599		611,181
Goodwill	364,639	355,654		344,823
Capital expenditures:	$ 7,483	$ 14,917	$ 11,511
Number of operating locations at year end: | numberOfOperatingLocation	171	171	170
Funeral | Services
Segment Reporting Information [Line Items]
Revenues	$ 163,600	$ 163,904	$ 164,082
Funeral | Merchandise
Segment Reporting Information [Line Items]
Revenues	85,795	89,052	92,023
Funeral | Cemetery interment rights
Segment Reporting Information [Line Items]
Revenues	0	0	0
Funeral | Other revenue
Segment Reporting Information [Line Items]
Revenues	15,381	13,947	13,982
Cemetery
Segment Reporting Information [Line Items]
Revenues	117,744	103,271	105,799
Gross Profit	42,383	36,159	40,489
Operating income (loss):	41,923	35,095	40,353
Income (loss) before income taxes:	42,208	35,126	40,473
Depreciation and amortization:	8,008	7,584	8,217
Interest expense:	8	0	0
Income tax expense (benefit):	11,833	9,712	10,181
Total assets:	448,018	396,389		390,344
Long-lived assets:	209,401	190,226		176,398
Goodwill	59,004	54,483		47,149
Capital expenditures:	$ 10,061	$ 10,566	$ 9,704
Number of operating locations at year end: | numberOfOperatingLocation	32	32	31
Cemetery | Services
Segment Reporting Information [Line Items]
Revenues	$ 18,566	$ 17,367	$ 16,490
Cemetery | Merchandise
Segment Reporting Information [Line Items]
Revenues	16,385	14,307	13,741
Cemetery | Cemetery interment rights
Segment Reporting Information [Line Items]
Revenues	67,310	58,611	61,957
Cemetery | Other revenue
Segment Reporting Information [Line Items]
Revenues	15,483	12,986	13,611
Corporate
Segment Reporting Information [Line Items]
Gross Profit	0	0	0
Operating income (loss):	(42,250)	(37,449)	(35,284)
Income (loss) before income taxes:	(78,232)	(63,128)	(84,184)
Depreciation and amortization:	912	624	1,241
Interest expense:	35,475	25,142	24,610
Income tax expense (benefit):	(21,932)	(17,454)	(21,177)
Total assets:	17,666	17,061		18,748
Long-lived assets:	5,732	4,518		3,839
Goodwill	0	0		$ 0
Capital expenditures:	$ 495	$ 598	$ 3,668
Number of operating locations at year end: | numberOfOperatingLocation	0	0	0

Supplementary Data (Balance She

Supplementary Data (Balance Sheet Disclosures) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Prepaids and other current assets:
Prepaid and other current assets	$ 3,779	$ 4,077
Other current assets	137	149
Total prepaid and other current assets	4,791	4,733
Current portion of acquisition debt	537	555
Current portion of finance lease obligations	592	414
Current portion of operating lease obligations	2,713	2,203
Total current portion of debt and lease obligations	3,842	3,172
Accrued and other liabilities:
Incentive compensation	13,156	12,140
Insurance	3,017	3,051
Unrecognized tax benefit	3,382	3,294
Vacation	3,647	3,430
Interest	2,409	2,329
Salaries and wages	2,285	2,263
Employee meetings and award trips	1,185	746
Income tax payable	0	459
Commissions	1,144	743
Perpetual care trust payable	1,358	222
Ad valorem and franchise taxes	2,395	455
Other accrued liabilities	1,384	1,489
Total accrued and other liabilities	35,362	30,621
Other long-term liabilities:
Incentive compensation	1,855	2,541
Other long-term liabilities	0	524
Other long-term liabilities	1,855	3,065
Domestic Tax Authority
Prepaids and other current assets:
State income tax receivable	454	507
State
Prepaids and other current assets:
State income tax receivable	$ 421	$ 0

Supplemental Disclosure of Ca_3

Supplemental Disclosure of Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Cash paid for interest and financing costs	$ 34,682	$ 24,456	$ 24,127
Cash paid for taxes	10,448	9,713	16,110
Land Purchased In Exchange For Debt	2,550	0	0
Unsettled share repurchases	0	0	2,429
Contribution of Property	$ 0	$ 0	$ 635

Subsequent Events SUBSEQUENT _2

Subsequent Events SUBSEQUENT EVENTS (Details) - Subsequent Event	Feb. 21, 2024 USD ($)
Subsequent Event [Line Items]
Salary Continuation	$ 2,000,000
Annual Bonus for 2023	1,250,000
Prorated Bonus for 2024	181,500
Prorated settlement of Performance Awards	3,000,000
Consulting payments	1,000,000
Reimbursement of Legal Fees	$ 35,000

Valuation and Qualifying Acco_2

Valuation and Qualifying Accounts Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for credit losses, current portion
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 1,013	$ 990	$ 1,287
Charged to costs and expenses	1,827	1,821	1,240
Deduction	1,334	1,798	1,537
Balance at  end of year	1,506	1,013	990
Allowance for credit losses of preneed cemetery receivables, non-current portion
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	1,283	1,079	1,644
Charged to costs and expenses	1,223	997	543
Deduction	251	793	1,108
Balance at  end of year	2,255	1,283	1,079
Employee severance accruals
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	1,160	641	162
Charged to costs and expenses	186	1,880	1,431
Deduction	799	1,361	952
Balance at  end of year	547	1,160	641
Valuation allowance of the deferred tax asset
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	181	198	222
Charged to costs and expenses	0	0	0
Deduction	25	17	24
Balance at  end of year	$ 156	$ 181	$ 198