Carriage Services (CSV) 10-Q 1 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 25, 2024
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	1-11961
Entity Registrant Name	CARRIAGE SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0423828
Entity Address, Address Line One	3040 Post Oak Boulevard
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77056
City Area Code	713
Local Phone Number	332-8400
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	CSV
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		15,223,104
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,260	$ 1,523
Accounts receivable, net	30,913	27,060
Inventories	8,230	8,347
Prepaid and other current assets	3,198	4,791
Total current assets	43,601	41,721
Preneed cemetery trust investments	102,391	96,374
Preneed funeral trust investments	108,956	107,842
Preneed cemetery receivables, net	50,049	35,575
Receivables from preneed funeral trusts, net	22,315	21,530
Property, plant and equipment, net	279,534	287,484
Cemetery property, net	113,091	114,580
Goodwill	414,859	423,643
Intangible and other non-current assets, net	39,175	37,677
Operating lease right-of-use assets	15,522	16,295
Cemetery perpetual care trust investments	85,925	85,331
Total assets	1,275,418	1,268,052
Current liabilities:
Current portion of debt and lease obligations	4,015	3,842
Accounts payable	15,054	11,866
Accrued and other liabilities	41,101	35,362
Total current liabilities	60,170	51,070
Acquisition debt, net of current portion	5,350	5,461
Credit facility	138,293	177,794
Senior notes	396,421	395,905
Obligations under finance leases, net of current portion	6,107	5,831
Obligations under operating leases, net of current portion	14,660	15,797
Deferred preneed cemetery revenue	65,467	61,048
Deferred preneed funeral revenue	40,776	39,537
Deferred tax liability	50,289	52,127
Other long-term liabilities	1,391	1,855
Deferred preneed cemetery receipts held in trust	102,391	96,374
Deferred preneed funeral receipts held in trust	108,956	107,842
Care trusts’ corpus	87,018	84,351
Total liabilities	1,077,289	1,094,992
Commitments and contingencies
Stockholders’ equity:
Common stock, $0.01 par value; 80,000,000 shares authorized and 26,850,922 and 26,627,319 shares issued, respectively and 15,223,104 and 14,999,501 shares outstanding, respectively	269	266
Additional paid-in capital	243,259	241,291
Retained earnings	233,354	210,256
Treasury stock, at cost; 11,627,818 shares	(278,753)	(278,753)
Total stockholders’ equity	198,129	173,060
Total liabilities and stockholders’ equity	$ 1,275,418	$ 1,268,052

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	26,627,319	26,850,922
Common stock, shares outstanding	14,999,501	15,223,104
Treasury stock, shares	11,627,818	11,627,818

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Revenues	$ 100,687	$ 90,494	$ 306,498	$ 283,686
Field costs and expenses:
Cemetery property amortization	1,957	1,318	6,273	4,411
Field depreciation expense	3,411	3,634	10,283	10,546
Regional and unallocated funeral and cemetery costs	4,085	3,771	12,172	13,339
Other expenses	1,513	1,407	4,483	4,264
Total field costs and expenses	65,197	63,082	196,753	194,017
Gross profit	35,490	27,412	109,745	89,669
Corporate costs and expenses:
General, administrative and other	12,206	11,303	47,047	31,682
Net loss on divestitures, disposals and impairments charges	387	423	1,955	929
Operating income	22,897	15,686	60,743	57,058
Interest expense	8,035	9,278	25,071	27,213
Net gain on property damage, net of insurance claims	0	(379)	(417)	(343)
Other, net	13	11	59	(636)
Income before income taxes	14,849	6,776	36,030	30,824
Expense for income taxes	4,930	2,058	11,962	8,899
Expense related to discrete income tax items	53	73	970	150
Total expense for income taxes	4,983	2,131	12,932	9,049
Net income	$ 9,866	$ 4,645	$ 23,098	$ 21,775
Earnings Per Share, Basic and Diluted [Abstract]
Continuing operations (in dollars per Share)	$ 0.65	$ 0.31	$ 1.52	$ 1.46
Continuing operations (in dollars per Share)	0.63	0.30	1.48	1.39
Dividends declared per common share (in dollars per Share)	$ 0.1125	$ 0.1125	$ 0.3375	$ 0.3375
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	15,011	14,820	14,951	14,791
Diluted (in Shares)	15,491	15,514	15,400	15,480
Service
Segment Reporting Information [Line Items]
Revenues	$ 44,916	$ 43,708	$ 139,048	$ 136,437
Field costs and expenses:
Cost of service and merchandise	22,739	22,650	68,119	69,202
Property and Merchandise
Segment Reporting Information [Line Items]
Revenues	47,419	40,287	142,511	125,928
Field costs and expenses:
Cost of service and merchandise	31,492	30,302	95,423	92,255
Other revenue
Segment Reporting Information [Line Items]
Revenues	$ 8,352	$ 6,499	$ 24,939	$ 21,321

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 23,098	$ 21,775
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	17,274	15,623
Provision for credit losses	2,303	2,314
Stock-based compensation expense	4,521	6,155
Deferred income tax (benefit) expense	(1,838)	87
Amortization of intangibles	1,012	982
Amortization of debt issuance costs	495	524
Amortization and accretion of debt	402	384
Net loss on divestitures, disposals and impairment charges	1,955	929
Net gain on property damage, net of insurance claims	(417)	(343)
Gain on sale of excess land	0	(658)
Changes in operating assets and liabilities that provided (used) cash:
Accounts and preneed receivables	(20,880)	(4,607)
Inventories, prepaid and other current assets	1,543	(52)
Intangible and other non-current assets	(3,624)	(2,285)
Preneed funeral and cemetery trust investments	(6,367)	990
Accounts payable	3,189	(117)
Accrued and other liabilities	5,909	5,297
Incentive payment from vendor	0	(6,000)
Deferred preneed funeral and cemetery revenue	7,546	11,110
Deferred preneed funeral and cemetery receipts held in trust	6,595	(2,259)
Net cash provided by operating activities	42,716	61,849
Cash flows from investing activities:
Acquisitions of businesses	0	(44,000)
Proceeds from divestitures and sale of other assets	12,015	2,296
Proceeds from insurance claims	403	1,388
Capital expenditures	(11,710)	(13,069)
Net cash provided by (used in) investing activities	708	(53,385)
Cash flows from financing activities:
Borrowings from the credit facility	32,100	68,100
Payments against the credit facility	(71,200)	(71,500)
Payment of debt issuance costs for the credit facility	(782)	0
Payments on acquisition debt and obligations under finance leases	(464)	(491)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	2,181	1,207
Taxes paid on restricted stock vestings and exercise of stock options	(424)	(252)
Dividends paid on common stock	(5,098)	(5,023)
Net cash used in financing activities	(43,687)	(7,959)
Net (decrease) increase in cash and cash equivalents	(263)	505
Cash and cash equivalents at beginning of period	1,523	1,170
Cash and cash equivalents at end of period	$ 1,260	$ 1,675

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Director	Executive Officer [Member]	Common stock	Common stock Director	Common stock Executive Officer [Member]	Additional Paid-in Capital	Additional Paid-in Capital Director	Additional Paid-in Capital Executive Officer [Member]	Retained Earnings	Treasury Stock, Common
Beginning balance, shares outstanding at Dec. 31, 2022				14,732,000
Stockholders' equity, beginning balance at Dec. 31, 2022	$ 137,134			$ 264			$ 238,780			$ 176,843	$ (278,753)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 21,775									21,775
Issuance of common stock from employee stock purchase plan, shares	49,824			50,000
Issuance of common stock from employee stock purchase plan	$ 1,207						1,207
Isuuance of common stock, shares					11,000	30,000
Issuance of common stock		$ 338	$ 826					$ 338	$ 826
Issuance of restricted common stock, shares				142,000
Issuance of restricted common stock	0			$ 2			(2)
Exercise of stock options, shares				12,000
Exercise of stock options	(174)						(174)
Cancellation and retirement of restricted common stock, shares				(3,000)
Restricted common stock and stock options surrendered for taxes paid	(78)						(78)
Stock-based compensation expense	4,991						4,991
Dividends on common stock	(5,023)						(5,023)
Other, shares				8,000
Other	276						276
Ending balance, shares outstanding at Sep. 30, 2023				14,982,000
Stockholders' equity, ending balance at Sep. 30, 2023	161,272			$ 266			241,141			198,618	(278,753)
Beginning balance, shares outstanding at Jun. 30, 2023				14,958,000
Stockholders' equity, beginning balance at Jun. 30, 2023	156,167			$ 266			240,681			193,973	(278,753)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 4,645									4,645
Issuance of common stock from employee stock purchase plan, shares	11,782			12,000
Issuance of common stock from employee stock purchase plan	$ 284						284
Isuuance of common stock, shares					5,000
Issuance of common stock		161						161
Exercise of stock options, shares				7,000
Exercise of stock options	(133)						(133)
Stock-based compensation expense	1,831						1,831
Dividends on common stock	(1,683)						(1,683)
Ending balance, shares outstanding at Sep. 30, 2023				14,982,000
Stockholders' equity, ending balance at Sep. 30, 2023	161,272			$ 266			241,141			198,618	(278,753)
Beginning balance, shares outstanding at Dec. 31, 2023				15,000,000
Stockholders' equity, beginning balance at Dec. 31, 2023	173,060			$ 266			241,291			210,256	(278,753)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 23,098									23,098
Issuance of common stock from employee stock purchase plan, shares	42,942			42,000
Issuance of common stock from employee stock purchase plan	$ 910						910
Isuuance of common stock, shares					14,000
Issuance of common stock		400						400
Issuance of restricted common stock, shares				157,000
Issuance of restricted common stock	0			$ 2			(2)
Exercise of stock options, shares				51,000
Exercise of stock options	1,272			$ 1			1,271
Cancellation and retirement of restricted common stock, shares				(72,000)
Restricted common stock and stock options surrendered for taxes paid	(424)						(424)
Stock-based compensation expense	4,121						4,121
Dividends on common stock	(5,098)						(5,098)
Other, shares				31,000
Other	790						790
Ending balance, shares outstanding at Sep. 30, 2024				15,223,000
Stockholders' equity, ending balance at Sep. 30, 2024	198,129			$ 269			243,259			233,354	(278,753)
Beginning balance, shares outstanding at Jun. 30, 2024				15,236,000
Stockholders' equity, beginning balance at Jun. 30, 2024	187,887			$ 269			242,883			223,488	(278,753)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 9,866									9,866
Issuance of common stock from employee stock purchase plan, shares	11,376			11,000
Issuance of common stock from employee stock purchase plan	$ 239						239
Isuuance of common stock, shares					4,000
Issuance of common stock		$ 136						$ 136
Exercise of stock options, shares				1,000
Exercise of stock options	0
Cancellation and retirement of restricted common stock, shares				(29,000)
Restricted common stock and stock options surrendered for taxes paid	(5)						(5)
Stock-based compensation expense	1,714						1,714
Dividends on common stock	(1,708)						(1,708)
Ending balance, shares outstanding at Sep. 30, 2024				15,223,000
Stockholders' equity, ending balance at Sep. 30, 2024	$ 198,129			$ 269			$ 243,259			$ 233,354	$ (278,753)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
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 65% of our total revenue, and Cemetery Operations, which currently accounts for approximately 35% of our total revenue. At September 30, 2024, we operated 162 funeral homes in 26 states and 31 cemeteries in 11 states. Our funeral home operations are principally service businesses that generate revenue from sales of burial and cremation services and related merchandise, such as caskets and urns. Funeral services include consultation, the removal and preparation of remains, the sale of caskets and related funeral merchandise, the use of funeral home facilities for visitation and memorial services and transportation services. We provide funeral services and products on both an “atneed” (time of death) and “preneed” (planned prior to death) basis. Our cemetery operations generate revenue primarily through sales of cemetery interment rights (primarily grave sites, lawn crypts, mausoleum spaces and niches), related cemetery merchandise (such as memorial markers, outer burial containers and monuments) and services (interments, inurnments and installation of cemetery merchandise). We provide cemetery services and products on both an atneed and preneed basis. Principles of Consolidation and Interim Condensed Disclosures Our unaudited Consolidated Financial Statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim Consolidated Financial Statements are unaudited, but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. There have been no material changes in our accounting policies previously disclosed in Part II, Item 8 “Financial Statements and Supplementary Data” in Note 1 in our Annual Report on Form 10-K for the year ended December 31, 2023. In addition, our unaudited Consolidated Financial Statements have been prepared in a manner consistent with the accounting principles described in our Annual Report on Form 10-K for the year ended December 31, 2023 unless otherwise disclosed herein, and should be read in conjunction therewith. Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses. On an ongoing basis, we evaluate our critical estimates and judgments, which include those related to the impairment of goodwill and the fair value measurements used in business combinations. These policies are considered critical because they may result in fluctuations in our reported results from period to period due to the significant judgments, estimates and assumptions about complex and inherently uncertain matters and because the use of different judgments, assumptions or estimates could have a material impact on our financial condition or results of operations. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance because there can be no assurance the margins, operating income and net earnings, as a percentage of revenue, will be consistent from period to period. Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Inventory Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis or net realizable value. Inventory is relieved using specific identification in fulfillment of performance obligations on our contracts. Contingent Liability During the nine months ended September 30, 2024, we recorded a $5.0 million contingent liability to reflect our agreement to pay our financial advisor in connection with the review of strategic alternatives. At September 30, 2024, the contingency has been resolved resulting in no change to the liability recorded. Deferred Revenue During the nine months ended September 30, 2023, we withdrew $8.6 million of realized capital gains and earnings from our preneed funeral and cemetery trust investments. We did not withdraw any realized capital gains and earnings from our preneed trust investments during the nine months ended September 30, 2024. In certain states, we are allowed to make these withdrawals prior to the delivery of preneed merchandise and service contracts. The realized capital gains and earnings withdrawn increase our cash flow from operations, but are not recognized as revenue in our Consolidated Statements of Operations, however, they reduce our Preneed funeral trust investments and Preneed cemetery trust investments and increase our Deferred preneed funeral revenue and Deferred preneed cemetery revenue. Additionally, during the nine months ended September 30, 2023, we received a $6.0 million incentive payment from a vendor for entering into a strategic partnership agreement to market and sell prearranged funeral services in the future, which increased our cash flow from operations and Deferred preneed funeral revenue. The incentive payment 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. Held for Sale At September 30, 2024, we had $0.3 million of assets classified as held for sale on our Consolidated Balance Sheet related to one funeral home. The carrying value of these assets held for sale exceeded their fair value and in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), we recognized an impairment of $40 thousand related to property, plant and equipment, which was recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries we acquire is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31st 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, 2024. 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 2024 and 2023 annual qualitative assessments, 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. 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 nine months ended September 30, 2024 and 2023, 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. See Note 4 to the Consolidated Financial Statements included herein for additional information related to our goodwill. Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets , net on our Consolidated Balance Sheet. Our tradenames are considered to have an indefinite life and are not subject to amortization. As such, we test our intangible assets for impairment on an annual basis as of August 31st 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, 2024. 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 2024 and 2023 qualitative assessments, we determined that there were factors that would indicate the need to perform additional quantitative impairment tests for certain funeral home businesses. As a result of these additional quantitative impairment tests, we recorded an impairment to the tradenames for certain funeral home businesses of $0.6 million and $0.2 million, during the nine months ended September 30, 2024 and 2023, respectively, as the carrying amount of these tradenames exceeded their fair value. See Note 10 to the Consolidated Financial Statements included herein for additional information related to our intangible assets. Property, Plant and Equipment Property, plant and equipment is comprised of the following (in thousands): September 30, 2024 December 31, 2023 Land $ 86,609 $ 87,635 Buildings and improvements 264,836 263,522 Furniture, equipment and vehicles 73,393 74,372 Property, plant and equipment, at cost 424,838 425,529 Less: accumulated depreciation (145,304) (138,045) Property, plant and equipment, net $ 279,534 $ 287,484 During the nine months ended September 30, 2024, we sold six funeral homes and one cemetery that had a carrying value of property, plant and equipment of $3.1 million, which was included in the loss on sale and recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations, more fully described in Note 5 to the Consolidated Financial Statements. Additionally, during the nine months ended September 30, 2024, we sold real property for $1.1 million, with a carrying value of $0.8 million and we recognized an impairment related to property, plant and equipment for assets held for sale of $40 thousand, which was recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. During the nine months ended September 30, 2023, we acquired $12.8 million of property, plant and equipment related to our acquisition of a business located in Bakersfield, CA, more fully described in Note 3 to the Consolidated Financial Statements. Additionally, during the nine months ended September 30, 2023, we sold real property for $1.2 million, with a carrying value of $0.6 million, resulting in a gain on the sale of $0.6 million. We also divested one funeral home that had a carrying value of $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, more fully described in Note 5 to the Consolidated Financial Statements. Our growth and maintenance capital expenditures totaled $2.9 million and $2.4 million for the three months ended September 30, 2024 and 2023, respectively, and $6.4 million and $7.9 million for the nine months ended September 30, 2024 and 2023, respectively. In addition, we recorded depreciation expense of $3.5 million and $3.8 million for the three months ended September 30, 2024 and 2023, respectively, and $10.7 million and $11.0 million for the nine months ended September 30, 2024 and 2023, respectively. Cemetery Property Cemetery property was $113.1 million and $114.6 million, net of accumulated amortization of $70.7 million and $64.6 million at September 30, 2024 and December 31, 2023, respectively. When cemetery property is sold, the value of the cemetery property (interment right costs) is expensed as amortization using the specific identification method in the period in which the sale of the interment right is recognized as revenue. Our growth capital expenditures for cemetery property development totaled $1.7 million and $1.6 million for the three months ended September 30, 2024 and 2023, respectively, and $5.3 million and $5.1 million for the nine months ended September 30, 2024 and 2023, respectively. We recorded amortization expense for cemetery interment rights of $2.0 million and $1.3 million for the three months ended September 30, 2024 and 2023, respectively, and $6.3 million and $4.4 million for the nine months ended September 30, 2024 and 2023, respectively. During the nine months ended September 30, 2024, we sold one cemetery that had a carrying value of cemetery property of $0.8 million, which was included in the loss on sale and recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations, more fully described in Note 5 to the Consolidated Financial Statements. During the nine months ended September 30, 2023, we acquired cemetery property for $9.0 million related to our acquisition of a business located in Bakersfield, CA, as more fully described in Note 3 to the Consolidated Financial Statements. We also sold two cemeteries that had a carrying value of cemetery property of $0.8 million, which was included in the loss on sale and recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations, more fully described in Note 5 to the Consolidated Financial Statements. Income Taxes Income tax expense was $5.0 million and $2.1 million for the three months ended September 30, 2024 and 2023, respectively, and $12.9 million and $9.0 million for the nine months ended September 30, 2024 and 2023, respectively. Our operating tax rate before discrete items was 33.2% and 30.4% for the three months ended September 30, 2024 and 2023, respectively, and 33.2% and 28.9% for the nine months ended September 30, 2024 and 2023, respectively. Subsequent Events We have evaluated events and transactions during the period subsequent to September 30, 2024 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Segment Reporting In November 2023, the FASB issued ASU, Segment Reporting - Improvements to Reportable Segment Disclosures (“Topic 280”) to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this update require that a public entity disclose, on an annual and interim basis (1) significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss; and (2) an amount for other segment items, as described in the amendments, by reportable segment and a description of its composition. Additionally, the amendments require that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and therefore were effective for us for our fiscal year beginning January 1, 2024 and for interim periods within our fiscal year beginning January 1, 2025. We expect the adoption will have no impact on our Consolidated Financial Statements. Accounting Pronouncements Not Yet Adopted Income Taxes In December 2023, the FASB issued ASU, Income Taxes - Improvements to Income Tax Disclosures (“Topic 740”) to enhance the transparency about income tax information through improvements to income tax disclosures primarily related to rate reconciliation and income taxes paid information. The amendments in this update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation; and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than five percent of the amount computed by multiplying pretax income (loss) by the applicable statutory income tax rate). The amendments in this update also require that all entities disclose on an annual basis (1) the amount of net income taxes paid disaggregated by federal and state taxes; and (2) the amount of net income taxes paid disaggregated by individual jurisdictions in which net income taxes paid is equal to or greater than five percent of total net income taxes paid. The amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted. We plan to adopt the amendments of Topic 740 for our fiscal year beginning January 1, 2025. We expect the adoption will have no impact on our Consolidated Financial Statements.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
Business Combinations	BUSINESS COMBINATIONS Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We recognize the assets acquired, the liabilities assumed and any non-controlling interest in the acquiree at the acquisition date, measured at the fair value as of that date. Acquisition related costs are recognized separately from the acquisition and are expensed as incurred. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date subsequently becomes available during the measurement period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition. We did not acquire any businesses during the three and nine months ended September 30, 2024. On March 22, 2023, we acquired a business consisting of three funeral homes, two cemeteries and one cremation focused business in Bakersfield, CA for $44.0 million in cash. We acquired substantially all of the assets and assumed certain operating liabilities of this business. The pro forma impact of this acquisition on prior periods is not presented, as the impact is not significant to our reported results. The results of the acquired business are reflected in our Consolidated Statements of Operations from the date of acquisition. The following table summarizes the breakdown of the purchase price allocation for our Bakersfield, CA business acquisition (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 7,087 $ 131 $ 7,218 Preneed trust assets — 11,428 11,428 Property, plant & equipment 12,577 245 12,822 Cemetery property 9,035 — 9,035 Goodwill 13,612 (106) 13,506 Intangible and other non-current assets 3,763 — 3,763 Assumed liabilities (300) (66) (366) Preneed trust liabilities — (11,428) (11,428) Deferred revenue (1,774) (204) (1,978) Purchase price $ 44,000 $ — $ 44,000 The current assets relate to accounts receivable and inventory. The intangible and other non-current assets relate to the fair value of tradenames and right-of-use operating lease assets. The assumed liabilities relate to operating lease obligations and commissions payable. As of December 31, 2023, our accounting for this acquisition was complete. The following table summarizes the fair value of the assets acquired and liabilities assumed for this business (in thousands): Acquisition Date Type of Business Market Assets Acquired (Excluding Goodwill Liabilities March 22, 2023 Three Funeral Homes, Two Cemeteries and One Cremation Focused Business Bakersfield, CA $ 44,266 $ 13,506 $ (13,772)

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet (in thousands): September 30, 2024 December 31, 2023 Goodwill at the beginning of the period $ 423,643 $ 410,137 Increase in goodwill related to acquisitions — 13,506 Decrease in goodwill related to divestitures (8,784) — Goodwill at the end of the period $ 414,859 $ 423,643 During the nine months ended September 30, 2024, we allocated $8.8 million of goodwill to the sale of six funeral homes and one cemetery for a loss recorded in Net loss on divestitures, disposals and impairments charges,

Divested Operations

Divested Operations	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Divested Operations	DIVESTED OPERATIONS During the three months ended September 30, 2024, we merged two funeral homes with other businesses we own in existing markets. During the nine months ended September 30, 2024, we sold six funeral homes and one cemetery for an aggregate of $10.9 million and merged three funeral homes with other businesses we own in existing markets. During the three months ended September 30, 2023, we sold one funeral home for $0.3 million. During the nine months ended September 30, 2023, we sold two funeral homes and two cemeteries for an aggregate of $1.1 million and merged one funeral home with another business we own in an existing market. The operating results of these divested funeral homes and cemeteries are reflected on our Consolidated Statements of Operations as shown in the table below (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Revenue $ 25 $ 18 $ 1,383 $ 242 Operating income (loss) (154) 8 42 3 Gain (loss) on divestitures (1) 295 (24) (1,214) (107) Income tax (expense) benefit (47) 5 389 30 Net gain (loss) from divested operations, after tax $ 94 $ (11) $ (783) $ (74) (1) Gain (loss) on divestitures is recorded in Net loss on divestitures, disposals and impairments charges on our Consolidated Statements of Operations.

Receivables

Receivables	9 Months Ended
	Sep. 30, 2024
Preneed Cemetery Receivables [Abstract]
Receivables	RECEIVABLES Accounts Receivable Our funeral receivables are recorded in Accounts receivable, net and primarily consist of amounts due for funeral services already performed. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are also recorded in Accounts receivable, net . Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net . Accounts receivable is comprised of the following (in thousands): September 30, 2024 Funeral Cemetery Corporate Total Trade and financed receivables $ 7,597 $ 23,443 $ — $ 31,040 Other receivables 342 433 336 1,111 Allowance for credit losses (322) (916) — (1,238) Accounts receivable, net $ 7,617 $ 22,960 $ 336 $ 30,913 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 Other receivables include supplier rebates, commissions due from third party insurance companies and perpetual care income receivables. We do not provide an allowance for credit losses for these receivables as we have historically not had any collectability issues nor do we expect any in the foreseeable future. The following table summarizes the activity in our allowance for credit losses by segment (in thousands): January 1, 2024 Provision for Credit Losses Write Offs Recoveries September 30, 2024 Trade and financed receivables: Funeral $ (266) $ (941) $ 1,679 $ (794) $ (322) Cemetery (1,240) (550) 874 — (916) Total allowance for credit losses on trade and financed receivables $ (1,506) $ (1,491) $ 2,553 $ (794) $ (1,238) Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $10.7 million at both September 30, 2024 and December 31, 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. Cemetery Receivables Our cemetery receivables are comprised of the following (in thousands): September 30, 2024 December 31, 2023 Interment rights $ 76,269 $ 60,863 Merchandise and services 12,682 11,223 Unearned finance charges 5,371 5,669 Cemetery receivables $ 94,322 $ 77,755 The components of our cemetery receivables are as follows (in thousands): September 30, 2024 December 31, 2023 Cemetery receivables $ 94,322 $ 77,755 Less: unearned finance charges (5,371) (5,669) Cemetery receivables, at amortized cost $ 88,951 $ 72,086 Less: allowance for credit losses (2,623) (3,495) Less: balances due on undelivered cemetery preneed contracts (13,752) (15,797) Less: amounts in accounts receivable (22,527) (17,219) Preneed cemetery receivables, net $ 50,049 $ 35,575 The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands): January 1, 2024 Provision for Credit Losses Write Offs September 30, 2024 Total allowance for credit losses on Preneed cemetery receivables, net $ (2,255) $ (812) $ 1,360 $ (1,707) The amortized cost basis of our cemetery receivables by year of origination at September 30, 2024 is as follows (in thousands): 2024 2023 2022 2021 2020 Prior Total Total preneed cemetery receivables, at amortized cost $ 40,126 $ 24,821 $ 14,445 $ 6,304 $ 2,239 $ 1,016 $ 88,951 The aging of past due cemetery receivables at September 30, 2024 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 1,548 $ 969 $ 340 $ 2,610 $ 5,467 $ 69,732 $ 75,199 Deferred revenue 573 190 109 673 1,545 17,578 19,123 Total contracts $ 2,121 $ 1,159 $ 449 $ 3,283 $ 7,012 $ 87,310 $ 94,322 Balances due on undelivered preneed cemetery contracts have been reclassified to reduce Deferred preneed cemetery revenue

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS We evaluated our financial assets and liabilities for those that met the criteria of the disclosure requirements and fair value framework. The carrying values of cash and cash equivalents, accounts receivable and accounts payable approximate the fair values of those instruments due to the short-term nature of the instruments. The fair values of our receivables on preneed cemetery contracts are impracticable to estimate because of the lack of a trading market and the diverse number of individual contracts with varying terms. Our acquisition debt and Credit Facility (as defined in Note 11) and Senior Notes (as defined in Note 12) are classified within Level 2 of the Fair Value Measurements hierarchy. At September 30, 2024, the carrying value and fair value of our Credit Facility was $140.0 million. We believe that our Credit Facility bears interest at a rate that approximates prevailing market rates for instruments with similar characteristics and therefore, the carrying value of our Credit Facility approximates fair value. We estimate the fair value of our acquisition debt utilizing an income approach, which uses a present value calculation to discount payments based on current market rates as of the reporting date. At September 30, 2024, the carrying value of our acquisition debt was $5.9 million, which approximated its fair value. The fair value of our Senior Notes was $371.4 million at September 30, 2024, based on the last traded or broker quoted price. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual care trust investments categories on our Consolidated Balance Sheet as having met the criteria for fair value measurement. Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, U.S. treasury debt, common stock and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or inputs other than quoted prices that can corroborate observable market data. These investments are fixed income securities, including U.S. agency obligations, foreign debt, corporate debt, preferred stocks, certificates of deposit and fixed income mutual funds and other investments, all of which are classified within Level 2 of the valuation hierarchy. In addition, we have an investment in a limited partnership fund, whose fair value has been estimated using the net asset value per share practical expedient described in ASC 820-10-35-59, Fair Value Measurement of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) and therefore, has not been classified in the fair value hierarchy. The 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. Beginning March 31, 2024, the agreement permits us to withdraw a percentage of the value of the investments in this fund through quarterly withdrawals with the intention to permit withdrawal of the entire investment over twelve successive withdrawal dates. Our unfunded commitment for this investment at September 30, 2024 was $10.0 million.

Trust Investments

Trust Investments	9 Months Ended
	Sep. 30, 2024
Preneed Trust Investments [Abstract]
Trust Investments	TRUST INVESTMENTS Preneed trust investments represent trust fund assets that we are generally permitted to withdraw as the services and merchandise are provided to customers. Preneed funeral and cemetery contracts are secured by payments from customers, less amounts not required by law to be deposited into trust. These earnings are recognized in Other revenue on our Consolidated Statements of Operations, when a service is performed or merchandise is delivered. Trust management fees charged by our wholly-owned registered investment advisory firm 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): September 30, 2024 December 31, 2023 Preneed cemetery trust investments, at market value $ 105,617 $ 99,461 Less: allowance for contract cancellation (3,226) (3,087) Preneed cemetery trust investments $ 102,391 $ 96,374 The cost and market values associated with preneed cemetery trust investments at September 30, 2024 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 24,268 $ — $ — $ 24,268 Fixed income securities: U.S. agency obligations 2 664 — (33) 631 Foreign debt 2 8,530 1,519 (8) 10,041 Corporate debt 2 13,669 509 (2,446) 11,732 Preferred stock 2 10,990 483 (1,558) 9,915 Certificates of deposit 2 79 — (5) 74 Common stock 1 31,416 3,033 (3,142) 31,307 Limited partnership fund 3,514 456 — 3,970 Mutual funds: Equity 1 907 107 (1) 1,013 Fixed income 2 13,516 181 (1,880) 11,817 Trust securities $ 107,553 $ 6,288 $ (9,073) $ 104,768 Accrued investment income $ 849 $ 849 Preneed cemetery trust investments $ 105,617 Market value as a percentage of cost 97.4% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 139 Due in one to five years 13,444 Due in five to ten years 939 Thereafter 17,871 Total fixed income securities $ 32,393 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 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 Certificate 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 following table summarizes our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at September 30, 2024, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2024 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 $ — $ — $ 492 $ (33) $ 492 $ (33) Foreign debt — — 210 (8) 210 (8) Corporate debt 695 (136) 2,268 (2,310) 2,963 (2,446) Preferred stock 700 (2) 7,664 (1,556) 8,364 (1,558) Certificates of deposit — — 74 (5) 74 (5) Total fixed income securities with an unrealized loss $ 1,395 $ (138) $ 10,708 $ (3,912) $ 12,103 $ (4,050) 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) Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Investment income $ 647 $ 610 $ 2,030 $ 1,889 Realized gains — 246 11,500 2,247 Realized losses — (190) (8,511) (1,336) Unrealized gains (losses), net 2,151 1,818 (2,785) (6,896) Expenses and taxes (365) (454) (1,704) (1,076) Net change in deferred preneed cemetery receipts held in trust (2,433) (2,030) (530) 5,172 $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Purchases $ — $ (5,481) $ (11,110) $ (14,619) Sales — 5,368 21,737 11,230 Preneed Funeral Trust Investments Preneed funeral trust investments represent trust fund assets that we are permitted to withdraw as services and merchandise are provided to customers. Preneed funeral contracts are secured by payments from customers, less retained amounts not required to be deposited into trust. The components of Preneed funeral trust investments on our Consolidated Balance Sheet are as follows (in thousands): September 30, 2024 December 31, 2023 Preneed funeral trust investments, at market value $ 112,373 $ 111,247 Less: allowance for contract cancellation (3,417) (3,405) Preneed funeral trust investments $ 108,956 $ 107,842 The cost and market values associated with preneed funeral trust investments at September 30, 2024 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 34,849 $ — $ — $ 34,849 Fixed income securities: U.S. treasury debt 1 406 — (24) 382 Foreign debt 2 8,291 1,485 (8) 9,768 Corporate debt 2 13,134 496 (2,288) 11,342 Preferred stock 2 10,345 471 (1,548) 9,268 Common stock 1 28,794 2,815 (2,715) 28,894 Limited partnership fund 3,435 446 — 3,881 Mutual funds: Equity 1 773 69 (1) 841 Fixed income 2 11,941 162 (1,697) 10,406 Other investments 2 1,938 — — 1,938 Trust securities $ 113,906 $ 5,944 $ (8,281) $ 111,569 Accrued investment income $ 804 $ 804 Preneed funeral trust investments $ 112,373 Market value as a percentage of cost 97.9% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ 82 Due in one to five years 12,828 Due in five to ten years 809 Thereafter 17,041 Total fixed income securities $ 30,760 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 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 following table summarizes our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at September 30, 2024, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2024 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 $ — $ — $ 382 $ (24) $ 382 $ (24) Foreign debt — — 205 (8) 205 (8) Corporate debt 680 (133) 2,115 (2,155) 2,795 (2,288) Preferred stock 684 (2) 7,125 (1,546) 7,809 (1,548) Total fixed income securities with an unrealized loss $ 1,364 $ (135) $ 9,827 $ (3,733) $ 11,191 $ (3,868) 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) Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Investment income $ 486 $ 479 $ 1,597 $ 1,542 Realized gains — 235 10,626 2,178 Realized losses — (181) (7,504) (1,278) Unrealized gains (losses), net 1,638 1,911 (2,337) (5,294) Expenses and taxes (213) (182) (880) (576) Net change in deferred preneed funeral receipts held in trust (1,911) (2,262) (1,502) 3,428 $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Purchases $ — $ (5,237) $ (10,214) $ (13,987) Sales — 5,135 19,726 10,820 Cemetery Perpetual Care Trust Investments Care trusts’ corpus on our Consolidated Balance Sheet represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): September 30, 2024 December 31, 2023 Cemetery perpetual care trust investments, at market value $ 85,925 $ 85,331 Obligations due to (due from) trust 1,093 (980) Care trusts’ corpus $ 87,018 $ 84,351 The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at September 30, 2024 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 13,900 $ — $ — $ 13,900 Fixed income securities: Foreign debt 2 7,699 1,335 (7) 9,027 Corporate debt 2 12,401 486 (2,289) 10,598 Preferred stock 2 10,241 418 (1,406) 9,253 Common stock 1 27,278 2,697 (2,825) 27,150 Limited partnership fund 3,051 396 — 3,447 Mutual funds: Equity 1 783 87 (1) 869 Fixed income 2 12,336 247 (1,691) 10,892 Trust securities $ 87,689 $ 5,666 $ (8,219) $ 85,136 Accrued investment income $ 789 $ 789 Cemetery perpetual care investments $ 85,925 Market value as a percentage of cost 97.1% The estimated maturities of the fixed income securities (excluding mutual funds) included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 11,555 Due in five to ten years 928 Thereafter 16,395 Total fixed income securities $ 28,878 The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at December 31, 2023 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market 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 following table summarizes our fixed income securities (excluding mutual funds) within our cemetery perpetual care trust investment in an unrealized loss position at September 30, 2024, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2024 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 $ — $ — $ 182 $ (7) $ 182 $ (7) Corporate debt 604 (118) 2,218 (2,171) 2,822 (2,289) Preferred stock 608 (2) 7,349 (1,404) 7,957 (1,406) Total fixed income securities with an unrealized loss $ 1,212 $ (120) $ 9,749 $ (3,582) $ 10,961 $ (3,702) 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) Cemetery perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Realized gains $ — $ 31 $ 1,419 $ 862 Realized losses — (24) (1,089) (494) Unrealized gains (losses), net 1,676 1,444 (2,553) (5,883) Net change in care trusts’ corpus (1,676) (1,451) 2,223 5,515 Total $ — $ — $ — $ — Cemetery perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Investment income $ 3,820 $ 2,663 $ 10,444 $ 8,741 Realized losses, net (1,087) (322) (2,212) (796) Total $ 2,733 $ 2,341 $ 8,232 $ 7,945 Purchases and sales of investments in the cemetery perpetual care trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Purchases $ — $ (4,625) $ (9,113) $ (11,336) Sales — 4,529 19,130 15,433

Receivables from Preneed Funera

Receivables from Preneed Funeral Trusts	9 Months Ended
	Sep. 30, 2024
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): September 30, 2024 December 31, 2023 Preneed funeral trust funds, at cost $ 23,005 $ 22,196 Less: allowance for contract cancellation (690) (666) Receivables from preneed funeral trusts, net $ 22,315 $ 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 September 30, 2024 and December 31, 2023. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed funeral trust funds at September 30, 2024 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,771 $ 6,771 Fixed income investments 12,996 12,996 Mutual funds and common stocks 3,234 3,068 Annuities 4 4 Total $ 23,005 $ 22,839 The composition of the preneed funeral 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

Intangible and Other Non-Curren

Intangible and Other Non-Current Assets	9 Months Ended
	Sep. 30, 2024
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): September 30, 2024 December 31, 2023 Tradenames $ 28,116 $ 28,862 Capitalized commissions on preneed contracts, net of accumulated amortization of $4,422 and $3,788, respectively 4,957 4,678 Internal-use software, net of accumulated amortization of $694 and $444, respectively 4,785 2,422 Prepaid agreements not-to-compete, net of accumulated amortization of $3,427 and $3,158, respectively 1,037 1,335 Other 280 380 Intangible and other non-current assets, net $ 39,175 $ 37,677 Tradenames Our tradenames have indefinite lives and therefore are not amortized. During the nine months ended September 30, 2024, two of the funeral homes that we sold had a carrying value of tradenames of $0.2 million, which was included in the loss on sale and recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. As a result of our 2024 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 a $0.6 million impairment to the tradename of one funeral home, during the three and nine months ended September 30, 2024, as the carrying amount of this tradename exceeded its fair value. For our 2023 assessment, we determined that there were factors that would indicate the need to perform an additional quantitative impairment test for certain funeral home businesses. As a result of this additional quantitative impairment test, we recorded an impairment to the tradenames for two of our funeral homes of $0.2 million, during the three and nine months ended September 30, 2023, as the carrying amount of these tradenames exceeded their fair value. See Note 1 to the Consolidated Financial Statements included herein for a discussion of the methodology used for our indefinite-lived intangible asset impairment test. Capitalized Commissions We capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period of ten years for our preneed funeral trust contracts and eight years for our preneed cemetery merchandise and services contracts. Amortization expense was $0.2 million for both the three months ended September 30, 2024, and 2023, and $0.7 million and $0.6 million for the nine months ended September 30, 2024 and 2023, respectively. Internal-use Software Internal-use software is amortized on a straight-line basis typically over three Prepaid Agreements Prepaid agreements not-to-compete are amortized over the term of the respective agreements, generally ranging from one The aggregate amortization expense for our capitalized commissions, internal-use software and prepaid agreements as of September 30, 2024 is as follows (in thousands): Capitalized Commissions Internal-use Software Prepaid Agreements Years ending December 31, Remainder of 2024 $ 429 $ 76 $ 115 2025 833 1,022 390 2026 779 1,013 262 2027 720 1,007 142 2028 644 867 78 Thereafter 1,552 800 50 Total amortization expense $ 4,957 $ 4,785 $ 1,037

Credit Facility and Acquisition

Credit Facility and Acquisition Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Credit Facility and Acquisition Debt	CREDIT FACILITY AND ACQUISITION DEBT At September 30, 2024, our senior secured revolving credit facility (as amended, 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. On July 31, 2024, the Company entered into a fourth amendment, (the “Credit Facility Amendment”), to our Credit Facility, with the financial institutions party thereto, as lenders, and Bank of America, N.A., as administrative agent. The Credit Facility Amendment provided, among other things, for (i) the extension of the maturity date of the Credit Facility to July 31, 2029, provided that, if the Senior Notes (as defined in the Credit Facility) have a stated maturity date that is prior to July 31, 2029, then the maturity date shall instead be the date that is 91 days prior to the stated maturity date of the Senior Notes; (ii) the establishment of Term Secured Overnight Financing Rate (“SOFR”) as a benchmark rate and the removal of BSBY from the Credit Facility, including conforming revisions to certain defined terms under the Credit Facility; (iii) the conversion of each existing BSBY Rate Loan (as defined in the Credit Facility prior to giving effect to the Credit Facility Amendment) to a Term SOFR Loan (as defined in the Credit Facility); (iv) modifications to the definitions of “Applicable Rate” and “Applicable Fee Rate” to change the applicable rates and pricing levels set forth in each pricing grid; (v) the removal of certain mandatory prepayments arising from the issuance of either Equity Interests or Debt (as both are defined by the Credit Facility); and (vi) modifications to the permitted investments covenant, relating to the Company’s ability to make certain acquisitions, subject to the satisfaction of certain conditions therein. We incurred $0.8 million in transactions costs related to the Credit Facility Amendment, which were capitalized and will be amortized over the remaining term of the related debt using the straight-line method. Our obligations under the Credit Facility are unconditionally guaranteed on a joint and several basis by the same subsidiaries which guarantee the Senior Notes (as defined in Note 12) and certain of our subsequently acquired or organized domestic subsidiaries (collectively, the “Subsidiary Guarantors”). The Credit Facility contains customary affirmative covenants, including, but not limited to, covenants with respect to the use of proceeds, payment of taxes and other obligations, continuation of the Company’s business and the maintenance of existing rights and privileges, and the maintenance of property and insurance, among others. In addition, the Credit Facility also contains customary negative covenants, including, but not limited to, covenants that restrict (subject to certain exceptions) the ability of the Company and the Subsidiary Guarantors to incur indebtedness, grant liens, make investments, engage in mergers and acquisitions, pay dividends and make other restricted payments, and certain financial maintenance covenants. At September 30, 2024, we were subject to the following financial covenants under our Credit Facility: (A) a Total Leverage Ratio not to exceed 5.25 to 1.00 and (B) a Fixed Charge Coverage Ratio (as defined in the Credit Facility) of not less than 1.20 to 1.00 as of the end of any period of four consecutive fiscal quarters. These financial maintenance covenants are calculated for the Company and its subsidiaries on a consolidated basis. We were in compliance with all of the covenants contained in our Credit Facility at September 30, 2024. Our Credit Facility and acquisition debt consisted of the following (in thousands): September 30, 2024 December 31, 2023 Credit Facility $ 140,000 $ 179,100 Debt issuance costs, net of accumulated amortization of $2,859 and $2,478, respectively (1,707) (1,306) Total Credit Facility $ 138,293 $ 177,794 Acquisition debt $ 5,938 $ 5,998 Less: current portion (588) (537) Total acquisition debt, net of current portion $ 5,350 $ 5,461 At September 30, 2024, we had outstanding borrowings under the Credit Facility of $140.0 million. We also had one letter of credit for $2.6 million under the Credit Facility. The letter of credit will expire on November 25, 2024 and is expected to automatically renew annually and secures our obligations under our various self-insured policies. At September 30, 2024, we had $107.4 million of availability under the Credit Facility. The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Credit Facility interest expense $ 3,230 $ 4,508 $ 10,669 $ 12,987 Credit Facility amortization of debt issuance costs 105 138 381 414 At September 30, 2024, our outstanding borrowings under our Credit Facility bore interest at a prime rate or the SOFR rate, plus an applicable margin based on our leverage ratio. At September 30, 2024, the prime rate margin was equivalent to 1.50% and the SOFR term margin was 2.60%. The weighted average interest rate on our Credit Facility was 8.5% and 9.0% for the three months ended September 30, 2024 and 2023, respectively, and 8.7% and 8.5% for the nine months ended September 30, 2024 and 2023, respectively. Acquisition debt consists of deferred purchase price and promissory notes payable to sellers. A majority of the deferred purchase price and notes bear no interest and are discounted at imputed interest rates ranging from 6.5% to 7.3%. Original maturities range from nine The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Acquisition debt imputed interest expense $ 102 $ 70 $ 309 $ 212

Senior Notes (Notes)

Senior Notes (Notes)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Senior Notes	SENIOR NOTES The carrying value of our 4.25% senior notes due 2029 (the “Senior Notes”) is reflected on our Consolidated Balance Sheet as follows (in thousands): September 30, 2024 December 31, 2023 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $1,711 and $1,309, respectively (2,789) (3,191) Debt issuance costs, net of accumulated amortization of $487 and $373, respectively (790) (904) Carrying value of the Senior Notes $ 396,421 $ 395,905 At September 30, 2024, the fair value of the Senior Notes, which are Level 2 measurements, was $371.4 million. The Senior Notes were issued under an indenture, dated as of May 13, 2021 (the “Indenture”), among the Company, the Subsidiary Guarantors and Wilmington Trust, National Association, as trustee. The Senior Notes are unsecured, senior obligations and are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally by each of the Subsidiary Guarantors. The Senior Notes mature on May 15, 2029, unless earlier redeemed or purchased and bear interest at 4.25% per year, which is payable semi-annually in arrears on May 15 and November 15 of each year, beginning on November 15, 2021. The Indenture contains restrictive covenants limiting our ability and the ability of our Restricted Subsidiaries (as defined in the Indenture) to, among other things, incur additional indebtedness or issue certain preferred shares, create liens on certain assets to secure debt, pay dividends or make other equity distributions, purchase or redeem capital stock, make certain investments, sell assets, agree to certain restrictions on the ability of Restricted Subsidiaries to make payments to us, consolidate, merge, sell or otherwise dispose of all or substantially all assets, or engage in transactions with affiliates. The Indenture also contains customary events of default. The interest expense and amortization of debt discount and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Senior Notes interest expense $ 4,250 $ 4,250 $ 12,750 $ 12,750 Senior Notes amortization of debt discount 136 129 402 384 Senior Notes amortization of debt issuance costs 38 37 114 110

Leases

Leases	9 Months Ended
	Sep. 30, 2024
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): Three months ended September 30, Nine months ended September 30, Income Statement Classification 2024 2023 2024 2023 Operating lease cost Facilities and grounds expense (1) $ 1,007 $ 887 $ 2,984 $ 2,638 Short-term lease cost Facilities and grounds expense (1) 63 75 157 261 Variable lease cost Facilities and grounds expense (1) 86 69 278 183 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 126 $ 190 $ 378 $ 407 Interest on lease liabilities Interest expense 119 137 366 345 Total finance lease cost 245 327 744 752 Total lease cost $ 1,401 $ 1,358 $ 4,163 $ 3,834 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation expense and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Nine months ended September 30, 2024 2023 Cash paid for operating leases included in operating activities $ 3,235 $ 2,840 Cash paid for finance leases included in financing activities 813 806 Right-of-use assets obtained in exchange for new lease liabilities are as follows (in thousands): Nine months ended September 30, 2024 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 1,131 $ 412 Right-of-use assets obtained in exchange for new finance lease liabilities 1,027 2,703 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification September 30, 2024 December 31, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 15,522 $ 16,295 Finance lease right-of-use assets Property, plant and equipment, net $ 8,897 $ 8,249 Accumulated depreciation Property, plant and equipment, net (3,414) (3,059) Finance lease right-of-use assets, net $ 5,483 $ 5,190 Operating lease current liabilities Current portion of operating lease obligations $ 2,831 $ 2,713 Finance lease current liabilities Current portion of finance lease obligations 596 592 Total current lease liabilities $ 3,427 $ 3,305 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 14,660 $ 15,797 Finance lease non-current liabilities Obligations under finance leases, net of current portion 6,107 5,831 Total non-current lease liabilities $ 20,767 $ 21,628 Total lease liabilities $ 24,194 $ 24,933 The average lease terms and discount rates at September 30, 2024 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 7.3 8.1 % Finance leases 13.1 8.1 % The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2024 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2024 $ 1,088 $ 270 2025 4,044 1,063 2026 3,907 1,072 2027 3,665 1,073 2028 3,348 822 Thereafter 6,867 7,040 Total lease payments 22,919 11,340 Less: Interest (5,428) (4,637) Present value of lease liabilities $ 17,491 $ 6,703 At September 30, 2024, we had no significant operating or finance leases that had not yet commenced.
Leases	LEASES Our lease obligations consist of operating and finance leases related to real estate, vehicles and equipment. The components of lease cost are as follows (in thousands): Three months ended September 30, Nine months ended September 30, Income Statement Classification 2024 2023 2024 2023 Operating lease cost Facilities and grounds expense (1) $ 1,007 $ 887 $ 2,984 $ 2,638 Short-term lease cost Facilities and grounds expense (1) 63 75 157 261 Variable lease cost Facilities and grounds expense (1) 86 69 278 183 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 126 $ 190 $ 378 $ 407 Interest on lease liabilities Interest expense 119 137 366 345 Total finance lease cost 245 327 744 752 Total lease cost $ 1,401 $ 1,358 $ 4,163 $ 3,834 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation expense and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Nine months ended September 30, 2024 2023 Cash paid for operating leases included in operating activities $ 3,235 $ 2,840 Cash paid for finance leases included in financing activities 813 806 Right-of-use assets obtained in exchange for new lease liabilities are as follows (in thousands): Nine months ended September 30, 2024 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 1,131 $ 412 Right-of-use assets obtained in exchange for new finance lease liabilities 1,027 2,703 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification September 30, 2024 December 31, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 15,522 $ 16,295 Finance lease right-of-use assets Property, plant and equipment, net $ 8,897 $ 8,249 Accumulated depreciation Property, plant and equipment, net (3,414) (3,059) Finance lease right-of-use assets, net $ 5,483 $ 5,190 Operating lease current liabilities Current portion of operating lease obligations $ 2,831 $ 2,713 Finance lease current liabilities Current portion of finance lease obligations 596 592 Total current lease liabilities $ 3,427 $ 3,305 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 14,660 $ 15,797 Finance lease non-current liabilities Obligations under finance leases, net of current portion 6,107 5,831 Total non-current lease liabilities $ 20,767 $ 21,628 Total lease liabilities $ 24,194 $ 24,933 The average lease terms and discount rates at September 30, 2024 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 7.3 8.1 % Finance leases 13.1 8.1 % The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2024 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2024 $ 1,088 $ 270 2025 4,044 1,063 2026 3,907 1,072 2027 3,665 1,073 2028 3,348 822 Thereafter 6,867 7,040 Total lease payments 22,919 11,340 Less: Interest (5,428) (4,637) Present value of lease liabilities $ 17,491 $ 6,703 At September 30, 2024, we had no significant operating or finance leases that had not yet commenced.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Restricted Stock Restricted stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 156,630 $ 3,834 142,020 $ 4,634 Returned for payroll taxes — $ — — $ — 16,354 $ 419 1,473 $ 50 Cancelled 28,810 $ 781 — $ — 55,050 $ 1,623 1,826 $ 61 (1) Restricted stock granted during the nine months ended September 30 2024 and 2023 vests over a three-year period, if the employee has remained continuously employed by us during the vesting period, at a weighted average stock price of $24.48 and $32.63, respectively. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for restricted stock awards of $0.4 million for both the three months ended September 30, 2024 and 2023, and $1.5 million and $1.0 million for the nine months ended September 30, 2024 and 2023, respectively. Stock Options Stock option grants and cancellations are as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 370,590 $ 3,830 214,191 $ 2,506 Cancelled 44,490 $ 460 1,700 $ 20 532,266 $ 6,311 103,550 $ 1,354 (1) Stock options granted during the nine months ended September 30, 2024 and 2023 had a weighted average price of $24.48 and $32.69, respectively. The fair value of these options was calculated using the Black-Scholes option pricing model. The options granted in 2024 and 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. The fair value of the options granted during the nine months ended September 30, 2024 was estimated using the Black-Scholes option pricing model with the following assumptions: Grant Date February 21, 2024 Expected holding period (years) 6.00 Awards granted 370,590 Dividend yield 1.79% Expected volatility 43.59% Risk-free interest rate 4.31% Black-Scholes value $10.34 Additional stock option activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Cash Shares Cash Shares Cash Shares Cash Exercised (1) 2,360 N/A 44,900 N/A 52,360 $ 1,271 74,200 N/A Returned for option price (2) 2,086 $ — 34,160 $ — 2,086 $ — 56,957 $ — Returned for payroll taxes (3) 176 $ 5 4,021 $ 133 176 $ 5 5,486 $ 174 (1) Stock options exercised during the three months ended September 30, 2024 and 2023 had a weighted average exercise price of $26.54 and $25.10 with an aggregate intrinsic value of $14,844 and $0.4 million, respectively. Stock options exercised during the nine months ended September 30, 2024 and 2023 had a weighted average exercise price of $25.48 and $23.98 with an aggregate intrinsic value of $0.4 million and $0.5 million, respectively. (2) Represents shares withheld/cash received for the payment of the option price. (3) Represents shares withheld/cash paid for the payment of payroll taxes. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for stock options of $0.7 million for both the three months ended September 30, 2024 and 2023, and $1.7 million and $2.2 million for the nine months ended September 30, 2024 and 2023, respectively. Performance Awards Performance award activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Cancelled — $ — — $ — 80,276 $ 871 40,181 $ 1,012 We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for performance awards of $0.5 million and $0.6 million, for the three months ended September 30, 2024 and 2023, respectively, and $0.6 million and $1.3 million for nine months ended September 30, 2024 and 2023, respectively. Employee Stock Purchase Plan ESPP activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Price Shares Price Shares Price Shares Price ESPP 11,376 $ 21.26 11,782 $ 24.01 42,942 $ 21.26 49,824 $ 24.21 The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2024 Dividend yield 1.84% Expected volatility 41.15% Risk-free interest rate 5.46%, 5.24%, 5.02%, 4.80% Expected life (years) 0.25, 0.50, 0.75, 1.00 We recorded stock-based compensation expense, which is included in General, administrative and other expenses and Regional and unallocated funeral and cemetery costs , for the ESPP totaling $0.1 million for both the three months ended September 30, 2024 and 2023, and $0.3 million and $0.5 million for the nine months ended September 30, 2024 and 2023, respectively. Common Stock Former Employee Common stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — — $ — 30,000 $ 826 Returned for payroll taxes — $ — — $ — — $ — 1,001 $ 28 (1) During the nine months ended September 30, 2023, we issued 30,000 shares of common stock to a former executive at a stock price of $27.54, in accordance with his Separation and Release agreement pertaining to his resignation from his position as the Company’s Executive Vice President, Chief Financial Officer & Treasurer effective January 2, 2023. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for common stock awards of $0.8 million, for the nine months ended September 30, 2023. Good To Great Incentive Program Common stock issued to certain employees under this incentive program is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 31,470 $ 790 8,444 $ 276 (1) Common stock granted during the nine months ended September 30, 2024 and 2023 had a grant date stock price of $25.08 and $32.69, respectively. Non-Employee Director and Board Advisor Compensation On April 2, 2024, the Board of Directors (the “Board”) of the Company revised the Director Compensation Policy to provide that each independent director is entitled to a quarterly retainer of $37,500 payable in cash and/or unrestricted shares of our common stock at the end of each quarter. The chair of the Board, so long as he or she is an independent director, and the chair of our Audit Committee shall be entitled to an additional annual retainer of $20,000, payable in quarterly installments of $5,000 each at the end of each quarter, the chair of our Compensation Committee is entitled to an additional annual retainer of $15,000, payable in quarterly installments of $3,750 at the end of each quarter, and the chair of our Corporate Governance Committee is entitled to an additional annual retainer of $10,000, payable in quarterly installments of $2,500 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 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): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors (1) 3,919 $ 131 3,747 $ 106 13,345 $ 385 8,342 $ 248 Advisor to the Board (1) 152 $ 5 176 $ 5 522 $ 15 492 $ 15 (1) Common stock granted during the three months ended September 30, 2024 and 2023 had a weighted average price of $32.83 and $28.25, respectively, and $28.66 and $29.78 for the nine months ended September 30, 2024 and 2023, 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 $0.2 million and $0.3 million for the three months ended September 30, 2024, and 2023, respectively, and $0.9 million and $0.6 million for the nine months ended September 30, 2024 and 2023, respectively. Share Repurchase We did not repurchase any shares during the three and nine months ended September 30, 2024 and 2023. At September 30, 2024, our share repurchase program had $48.9 million authorized for repurchases. Cash Dividends Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2024 Per Share Dollar Value March 1 st $ 0.1125 $ 1,686 June 1 st $ 0.1125 $ 1,704 September 1 st $ 0.1125 $ 1,708 2023 Per Share Dollar Value March 1 st $ 0.1125 $ 1,661 June 1 st $ 0.1125 $ 1,679 September 1 st $ 0.1125 $ 1,683

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table sets forth the computation of the basic and diluted earnings per share (in thousands, except per share data): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Numerator for basic and diluted earnings per share: Net income $ 9,866 $ 4,645 $ 23,098 $ 21,775 Less: Earnings allocated to unvested restricted stock (127) (44) (304) (194) Income attributable to common stockholders $ 9,739 $ 4,601 $ 22,794 $ 21,581 Denominator: Denominator for basic earnings per common share – weighted average shares outstanding 15,011 14,820 14,951 14,791 Effect of dilutive securities: Stock options 64 83 33 78 Performance awards 416 611 416 611 Denominator for diluted earnings per common share – weighted average shares outstanding 15,491 15,514 15,400 15,480 Basic earnings per common share: $ 0.65 $ 0.31 $ 1.52 $ 1.46 Diluted earnings per common share: $ 0.63 $ 0.30 $ 1.48 $ 1.39 Stock options excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Antidilutive stock options 1,070 1,234 1,192 1,200 Our performance awards are considered to be contingently issuable shares because their issuance is contingent upon the satisfaction of certain performance and service conditions. At September 30, 2024, we had satisfied certain performance criteria for the first, second and third predetermined growth targets of our performance awards to be considered outstanding. Therefore, we included these awards in the computation of diluted earnings per share as of the beginning of the reporting period.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended September 30, 2024 Funeral Cemetery Total Services $ 39,892 $ 5,024 $ 44,916 Merchandise 19,455 4,757 24,212 Cemetery property — 23,207 23,207 Other revenue 4,355 3,997 8,352 Total $ 63,702 $ 36,985 $ 100,687 Three months ended September 30, 2023 Funeral Cemetery Total Services $ 39,090 $ 4,618 $ 43,708 Merchandise 20,325 4,067 24,392 Cemetery property — 15,895 15,895 Other revenue 3,211 3,288 6,499 Total $ 62,626 $ 27,868 $ 90,494 Nine months ended September 30, 2024 Funeral Cemetery Total Services $ 124,288 $ 14,760 $ 139,048 Merchandise 61,778 13,380 75,158 Cemetery property — 67,353 67,353 Other revenue 13,062 11,877 24,939 Total $ 199,128 $ 107,370 $ 306,498 Nine months ended September 30, 2023 Funeral Cemetery Total Services $ 122,491 $ 13,946 $ 136,437 Merchandise 64,505 12,245 76,750 Cemetery property — 49,178 49,178 Other revenue 10,220 11,101 21,321 Total $ 197,216 $ 86,470 $ 283,686 The following table presents operating income (loss), income (loss) before income taxes and total assets (in thousands): Funeral Cemetery Corporate Consolidated Operating income (loss): Three months ended September 30, 2024 $ 19,958 $ 15,145 $ (12,206) $ 22,897 Three months ended September 30, 2023 18,145 8,844 (11,303) 15,686 Nine months ended September 30, 2024 $ 63,434 $ 44,348 $ (47,039) $ 60,743 Nine months ended September 30, 2023 58,236 30,496 (31,674) 57,058 Income (loss) before income taxes: Three months ended September 30, 2024 $ 19,767 $ 15,282 $ (20,200) $ 14,849 Three months ended September 30, 2023 18,377 8,902 (20,503) 6,776 Nine months ended September 30, 2024 $ 63,301 $ 44,652 $ (71,923) $ 36,030 Nine months ended September 30, 2023 58,824 30,757 (58,757) 30,824 Total assets: September 30, 2024 $ 784,108 $ 472,464 $ 18,846 $ 1,275,418 December 31, 2023 802,368 448,018 17,666 1,268,052

Supplementary Data

Supplementary Data	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Data	SUPPLEMENTARY DATA Balance Sheet The following table presents the detail of certain balance sheet accounts (in thousands): September 30, 2024 December 31, 2023 Prepaid and other current assets: Prepaid expenses $ 2,776 $ 3,779 Federal income tax receivable 285 454 State income tax receivable — 421 Other current assets 137 137 Total prepaid and other current assets $ 3,198 $ 4,791 Current portion of debt and lease obligations: Acquisition debt $ 588 $ 537 Finance lease obligations 596 592 Operating lease obligations 2,831 2,713 Total current portion of debt and lease obligations $ 4,015 $ 3,842 Accrued and other liabilities: Incentive compensation $ 10,132 $ 13,156 Salaries and wages 6,727 2,285 Interest 6,552 2,409 Insurance 3,481 3,017 Vacation 3,448 3,647 Unrecognized tax benefit 3,449 3,382 Ad valorem and franchise taxes 2,505 2,395 Employee meetings and award trips 1,599 1,185 Commissions 1,045 1,144 Income tax payable 679 — Perpetual care trust payable 487 1,358 Other accrued liabilities 997 1,384 Total accrued and other liabilities $ 41,101 $ 35,362 Other long-term liabilities: Incentive compensation $ 972 $ 1,855 Other long-term liabilities 419 — Total other long-term liabilities $ 1,391 $ 1,855 Cash Flow The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Nine months ended September 30, 2024 2023 Cash paid for interest $ 19,729 $ 21,754 Cash paid for taxes 13,434 9,388

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income	$ 9,866	$ 4,645	$ 23,098	$ 21,775

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation and Interim Condensed Disclosures	Principles of Consolidation and Interim Condensed Disclosures Our unaudited Consolidated Financial Statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim Consolidated Financial Statements are unaudited, but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented.
Use of Estimates	Use of Estimates
Cash and Cash Equivalents	Cash and Cash Equivalents
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.
Deferred Revenue	Deferred Revenue During the nine months ended September 30, 2023, we withdrew $8.6 million of realized capital gains and earnings from our preneed funeral and cemetery trust investments. We did not withdraw any realized capital gains and earnings from our preneed trust investments during the nine months ended September 30, 2024. In certain states, we are allowed to make these withdrawals prior to the delivery of preneed merchandise and service contracts. The realized capital gains and earnings withdrawn increase our cash flow from operations, but are not recognized as revenue in our Consolidated Statements of Operations, however, they reduce our Preneed funeral trust investments and Preneed cemetery trust investments and increase our Deferred preneed funeral revenue and Deferred preneed cemetery revenue. Additionally, during the nine months ended September 30, 2023, we received a $6.0 million incentive payment from a vendor for entering into a strategic partnership agreement to market and sell prearranged funeral services in the future, which increased our cash flow from operations and Deferred preneed funeral revenue.
Goodwill	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries we acquire is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31st 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, 2024. 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.
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 31st 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, 2024. 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.
Property, Plant and Equipment, Policy	Property, Plant and Equipment Property, plant and equipment is comprised of the following (in thousands): September 30, 2024 December 31, 2023 Land $ 86,609 $ 87,635 Buildings and improvements 264,836 263,522 Furniture, equipment and vehicles 73,393 74,372 Property, plant and equipment, at cost 424,838 425,529 Less: accumulated depreciation (145,304) (138,045) Property, plant and equipment, net $ 279,534 $ 287,484
Subsequent Events	Subsequent Events We have evaluated events and transactions during the period subsequent to September 30, 2024 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.
Segment Reporting	Segment Reporting In November 2023, the FASB issued ASU, Segment Reporting - Improvements to Reportable Segment Disclosures (“Topic 280”) to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this update require that a public entity disclose, on an annual and interim basis (1) significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss; and (2) an amount for other segment items, as described in the amendments, by reportable segment and a description of its composition. Additionally, the amendments require that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and therefore were effective for us for our fiscal year beginning January 1, 2024 and for interim periods within our fiscal year beginning January 1, 2025. We expect the adoption will have no impact on our Consolidated Financial Statements.
New Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted Income Taxes In December 2023, the FASB issued ASU, Income Taxes - Improvements to Income Tax Disclosures (“Topic 740”) to enhance the transparency about income tax information through improvements to income tax disclosures primarily related to rate reconciliation and income taxes paid information. The amendments in this update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation; and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than five percent of the amount computed by multiplying pretax income (loss) by the applicable statutory income tax rate). The amendments in this update also require that all entities disclose on an annual basis (1) the amount of net income taxes paid disaggregated by federal and state taxes; and (2) the amount of net income taxes paid disaggregated by individual jurisdictions in which net income taxes paid is equal to or greater than five percent of total net income taxes paid. The amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted. We plan to adopt the amendments of Topic 740 for our fiscal year beginning January 1, 2025. We expect the adoption will have no impact on our Consolidated Financial Statements.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property, Plant and Equipment	Property, plant and equipment is comprised of the following (in thousands): September 30, 2024 December 31, 2023 Land $ 86,609 $ 87,635 Buildings and improvements 264,836 263,522 Furniture, equipment and vehicles 73,393 74,372 Property, plant and equipment, at cost 424,838 425,529 Less: accumulated depreciation (145,304) (138,045) Property, plant and equipment, net $ 279,534 $ 287,484

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the breakdown of the purchase price allocation for our Bakersfield, CA business acquisition (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 7,087 $ 131 $ 7,218 Preneed trust assets — 11,428 11,428 Property, plant & equipment 12,577 245 12,822 Cemetery property 9,035 — 9,035 Goodwill 13,612 (106) 13,506 Intangible and other non-current assets 3,763 — 3,763 Assumed liabilities (300) (66) (366) Preneed trust liabilities — (11,428) (11,428) Deferred revenue (1,774) (204) (1,978) Purchase price $ 44,000 $ — $ 44,000 The following table summarizes the fair value of the assets acquired and liabilities assumed for this business (in thousands): Acquisition Date Type of Business Market Assets Acquired (Excluding Goodwill Liabilities March 22, 2023 Three Funeral Homes, Two Cemeteries and One Cremation Focused Business Bakersfield, CA $ 44,266 $ 13,506 $ (13,772)

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet (in thousands): September 30, 2024 December 31, 2023 Goodwill at the beginning of the period $ 423,643 $ 410,137 Increase in goodwill related to acquisitions — 13,506 Decrease in goodwill related to divestitures (8,784) — Goodwill at the end of the period $ 414,859 $ 423,643

Divested Operations (Tables)

Divested Operations (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Operating Results And Gain On Discontinued Operations	The operating results of these divested funeral homes and cemeteries are reflected on our Consolidated Statements of Operations as shown in the table below (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Revenue $ 25 $ 18 $ 1,383 $ 242 Operating income (loss) (154) 8 42 3 Gain (loss) on divestitures (1) 295 (24) (1,214) (107) Income tax (expense) benefit (47) 5 389 30 Net gain (loss) from divested operations, after tax $ 94 $ (11) $ (783) $ (74) (1) Gain (loss) on divestitures is recorded in Net loss on divestitures, disposals and impairments charges on our Consolidated Statements of Operations.

Receivables (Tables)

Receivables (Tables)	9 Months Ended
	Sep. 30, 2024
Preneed Cemetery Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Accounts receivable is comprised of the following (in thousands): September 30, 2024 Funeral Cemetery Corporate Total Trade and financed receivables $ 7,597 $ 23,443 $ — $ 31,040 Other receivables 342 433 336 1,111 Allowance for credit losses (322) (916) — (1,238) Accounts receivable, net $ 7,617 $ 22,960 $ 336 $ 30,913 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 Cemetery Receivables Our cemetery receivables are comprised of the following (in thousands): September 30, 2024 December 31, 2023 Interment rights $ 76,269 $ 60,863 Merchandise and services 12,682 11,223 Unearned finance charges 5,371 5,669 Cemetery receivables $ 94,322 $ 77,755 The components of our cemetery receivables are as follows (in thousands): September 30, 2024 December 31, 2023 Cemetery receivables $ 94,322 $ 77,755 Less: unearned finance charges (5,371) (5,669) Cemetery receivables, at amortized cost $ 88,951 $ 72,086 Less: allowance for credit losses (2,623) (3,495) Less: balances due on undelivered cemetery preneed contracts (13,752) (15,797) Less: amounts in accounts receivable (22,527) (17,219) Preneed cemetery receivables, net $ 50,049 $ 35,575 The amortized cost basis of our cemetery receivables by year of origination at September 30, 2024 is as follows (in thousands): 2024 2023 2022 2021 2020 Prior Total Total preneed cemetery receivables, at amortized cost $ 40,126 $ 24,821 $ 14,445 $ 6,304 $ 2,239 $ 1,016 $ 88,951
Preneed Cemetery Receivables	The following table summarizes the activity in our allowance for credit losses by segment (in thousands): January 1, 2024 Provision for Credit Losses Write Offs Recoveries September 30, 2024 Trade and financed receivables: Funeral $ (266) $ (941) $ 1,679 $ (794) $ (322) Cemetery (1,240) (550) 874 — (916) Total allowance for credit losses on trade and financed receivables $ (1,506) $ (1,491) $ 2,553 $ (794) $ (1,238) The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands): January 1, 2024 Provision for Credit Losses Write Offs September 30, 2024 Total allowance for credit losses on Preneed cemetery receivables, net $ (2,255) $ (812) $ 1,360 $ (1,707)
Aging of Past Due Financing Receivables	The aging of past due cemetery receivables at September 30, 2024 is as follows (in thousands): 31-60 61-90 91-120 >120 Total Past Current Total Recognized revenue $ 1,548 $ 969 $ 340 $ 2,610 $ 5,467 $ 69,732 $ 75,199 Deferred revenue 573 190 109 673 1,545 17,578 19,123 Total contracts $ 2,121 $ 1,159 $ 449 $ 3,283 $ 7,012 $ 87,310 $ 94,322

Trust Investments (Tables)

Trust Investments (Tables)	9 Months Ended
	Sep. 30, 2024
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): September 30, 2024 December 31, 2023 Preneed cemetery trust investments, at market value $ 105,617 $ 99,461 Less: allowance for contract cancellation (3,226) (3,087) Preneed cemetery trust investments $ 102,391 $ 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 September 30, 2024 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 24,268 $ — $ — $ 24,268 Fixed income securities: U.S. agency obligations 2 664 — (33) 631 Foreign debt 2 8,530 1,519 (8) 10,041 Corporate debt 2 13,669 509 (2,446) 11,732 Preferred stock 2 10,990 483 (1,558) 9,915 Certificates of deposit 2 79 — (5) 74 Common stock 1 31,416 3,033 (3,142) 31,307 Limited partnership fund 3,514 456 — 3,970 Mutual funds: Equity 1 907 107 (1) 1,013 Fixed income 2 13,516 181 (1,880) 11,817 Trust securities $ 107,553 $ 6,288 $ (9,073) $ 104,768 Accrued investment income $ 849 $ 849 Preneed cemetery trust investments $ 105,617 Market value as a percentage of cost 97.4% 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 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 Certificate 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%
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 $ 139 Due in one to five years 13,444 Due in five to ten years 939 Thereafter 17,871 Total fixed income securities $ 32,393
Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments	The following table summarizes our fixed income securities (excluding mutual funds) within our preneed cemetery trust investments in an unrealized loss position at September 30, 2024, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2024 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 $ — $ — $ 492 $ (33) $ 492 $ (33) Foreign debt — — 210 (8) 210 (8) Corporate debt 695 (136) 2,268 (2,310) 2,963 (2,446) Preferred stock 700 (2) 7,664 (1,556) 8,364 (1,558) Certificates of deposit — — 74 (5) 74 (5) Total fixed income securities with an unrealized loss $ 1,395 $ (138) $ 10,708 $ (3,912) $ 12,103 $ (4,050) 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 cemetery perpetual care trust investment in an unrealized loss position at September 30, 2024, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2024 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 $ — $ — $ 182 $ (7) $ 182 $ (7) Corporate debt 604 (118) 2,218 (2,171) 2,822 (2,289) Preferred stock 608 (2) 7,349 (1,404) 7,957 (1,406) Total fixed income securities with an unrealized loss $ 1,212 $ (120) $ 9,749 $ (3,582) $ 10,961 $ (3,702) 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)
Preneed cemetery trust investment security transactions	Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Investment income $ 647 $ 610 $ 2,030 $ 1,889 Realized gains — 246 11,500 2,247 Realized losses — (190) (8,511) (1,336) Unrealized gains (losses), net 2,151 1,818 (2,785) (6,896) Expenses and taxes (365) (454) (1,704) (1,076) Net change in deferred preneed cemetery receipts held in trust (2,433) (2,030) (530) 5,172 $ — $ — $ — $ —
Purchases and sales of investments in preneed cemetary trusts	Purchases and sales of investments in the preneed cemetery trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Purchases $ — $ (5,481) $ (11,110) $ (14,619) Sales — 5,368 21,737 11,230
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheet are as follows (in thousands): September 30, 2024 December 31, 2023 Preneed funeral trust investments, at market value $ 112,373 $ 111,247 Less: allowance for contract cancellation (3,417) (3,405) Preneed funeral trust investments $ 108,956 $ 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 $ 82 Due in one to five years 12,828 Due in five to ten years 809 Thereafter 17,041 Total fixed income securities $ 30,760 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 11,555 Due in five to ten years 928 Thereafter 16,395 Total fixed income securities $ 28,878
Cost and fair market values associated with preneed funeral trust investments	The cost and market values associated with preneed funeral trust investments at September 30, 2024 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 34,849 $ — $ — $ 34,849 Fixed income securities: U.S. treasury debt 1 406 — (24) 382 Foreign debt 2 8,291 1,485 (8) 9,768 Corporate debt 2 13,134 496 (2,288) 11,342 Preferred stock 2 10,345 471 (1,548) 9,268 Common stock 1 28,794 2,815 (2,715) 28,894 Limited partnership fund 3,435 446 — 3,881 Mutual funds: Equity 1 773 69 (1) 841 Fixed income 2 11,941 162 (1,697) 10,406 Other investments 2 1,938 — — 1,938 Trust securities $ 113,906 $ 5,944 $ (8,281) $ 111,569 Accrued investment income $ 804 $ 804 Preneed funeral trust investments $ 112,373 Market value as a percentage of cost 97.9% 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 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 following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at September 30, 2024 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market Cash and money market accounts 1 $ 13,900 $ — $ — $ 13,900 Fixed income securities: Foreign debt 2 7,699 1,335 (7) 9,027 Corporate debt 2 12,401 486 (2,289) 10,598 Preferred stock 2 10,241 418 (1,406) 9,253 Common stock 1 27,278 2,697 (2,825) 27,150 Limited partnership fund 3,051 396 — 3,447 Mutual funds: Equity 1 783 87 (1) 869 Fixed income 2 12,336 247 (1,691) 10,892 Trust securities $ 87,689 $ 5,666 $ (8,219) $ 85,136 Accrued investment income $ 789 $ 789 Cemetery perpetual care investments $ 85,925 Market value as a percentage of cost 97.1% The following table reflects the cost and market values associated with the trust investments held in cemetery perpetual care trust funds at December 31, 2023 (in thousands): Fair Value Hierarchy Level Cost Unrealized Unrealized Fair Market 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%
Schedule of fair market value and unrealized loss on preneed funeral trust investments	The following table summarizes our fixed income securities (excluding mutual funds) within our preneed funeral trust investment in an unrealized loss position at September 30, 2024, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): September 30, 2024 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 $ — $ — $ 382 $ (24) $ 382 $ (24) Foreign debt — — 205 (8) 205 (8) Corporate debt 680 (133) 2,115 (2,155) 2,795 (2,288) Preferred stock 684 (2) 7,125 (1,546) 7,809 (1,548) Total fixed income securities with an unrealized loss $ 1,364 $ (135) $ 9,827 $ (3,733) $ 11,191 $ (3,868) 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)
Preneed funeral trust investment security transactions	Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Investment income $ 486 $ 479 $ 1,597 $ 1,542 Realized gains — 235 10,626 2,178 Realized losses — (181) (7,504) (1,278) Unrealized gains (losses), net 1,638 1,911 (2,337) (5,294) Expenses and taxes (213) (182) (880) (576) Net change in deferred preneed funeral receipts held in trust (1,911) (2,262) (1,502) 3,428 $ — $ — $ — $ —
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Purchases $ — $ (5,237) $ (10,214) $ (13,987) Sales — 5,135 19,726 10,820 Purchases and sales of investments in the cemetery perpetual care trusts are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Purchases $ — $ (4,625) $ (9,113) $ (11,336) Sales — 4,529 19,130 15,433
Components of care trusts' corpus	Care trusts’ corpus on our Consolidated Balance Sheet represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus are as follows (in thousands): September 30, 2024 December 31, 2023 Cemetery perpetual care trust investments, at market value $ 85,925 $ 85,331 Obligations due to (due from) trust 1,093 (980) Care trusts’ corpus $ 87,018 $ 84,351
Cemetery perpetual care trust investment security transactions recorded on Consolidated Statements of Operations	Cemetery perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Realized gains $ — $ 31 $ 1,419 $ 862 Realized losses — (24) (1,089) (494) Unrealized gains (losses), net 1,676 1,444 (2,553) (5,883) Net change in care trusts’ corpus (1,676) (1,451) 2,223 5,515 Total $ — $ — $ — $ — Cemetery perpetual care trust investment security transactions recorded in Other revenue are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Investment income $ 3,820 $ 2,663 $ 10,444 $ 8,741 Realized losses, net (1,087) (322) (2,212) (796) Total $ 2,733 $ 2,341 $ 8,232 $ 7,945

Receivables from Preneed Fune_2

Receivables from Preneed Funeral Trusts (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	September 30, 2024 December 31, 2023 Preneed funeral trust funds, at cost $ 23,005 $ 22,196 Less: allowance for contract cancellation (690) (666) Receivables from preneed funeral trusts, net $ 22,315 $ 21,530
Composition of Assets Held in Trust	The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations related to the underlying preneed funeral contracts at September 30, 2024 and December 31, 2023. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed funeral trust funds at September 30, 2024 is as follows (in thousands): Historical Fair Value Cash and cash equivalents $ 6,771 $ 6,771 Fixed income investments 12,996 12,996 Mutual funds and common stocks 3,234 3,068 Annuities 4 4 Total $ 23,005 $ 22,839 The composition of the preneed funeral 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

Intangible and Other Non-Curr_2

Intangible and Other Non-Current Assets (Tables)	9 Months Ended
	Sep. 30, 2024
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): September 30, 2024 December 31, 2023 Tradenames $ 28,116 $ 28,862 Capitalized commissions on preneed contracts, net of accumulated amortization of $4,422 and $3,788, respectively 4,957 4,678 Internal-use software, net of accumulated amortization of $694 and $444, respectively 4,785 2,422 Prepaid agreements not-to-compete, net of accumulated amortization of $3,427 and $3,158, respectively 1,037 1,335 Other 280 380 Intangible and other non-current assets, net $ 39,175 $ 37,677
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The aggregate amortization expense for our capitalized commissions, internal-use software and prepaid agreements as of September 30, 2024 is as follows (in thousands): Capitalized Commissions Internal-use Software Prepaid Agreements Years ending December 31, Remainder of 2024 $ 429 $ 76 $ 115 2025 833 1,022 390 2026 779 1,013 262 2027 720 1,007 142 2028 644 867 78 Thereafter 1,552 800 50 Total amortization expense $ 4,957 $ 4,785 $ 1,037

Credit Facility and Acquisiti_2

Credit Facility and Acquisition Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our Credit Facility and acquisition debt consisted of the following (in thousands): September 30, 2024 December 31, 2023 Credit Facility $ 140,000 $ 179,100 Debt issuance costs, net of accumulated amortization of $2,859 and $2,478, respectively (1,707) (1,306) Total Credit Facility $ 138,293 $ 177,794 Acquisition debt $ 5,938 $ 5,998 Less: current portion (588) (537) Total acquisition debt, net of current portion $ 5,350 $ 5,461 The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Acquisition debt imputed interest expense $ 102 $ 70 $ 309 $ 212 The interest expense and amortization of debt discount and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Senior Notes interest expense $ 4,250 $ 4,250 $ 12,750 $ 12,750 Senior Notes amortization of debt discount 136 129 402 384 Senior Notes amortization of debt issuance costs 38 37 114 110
Schedule of Line of Credit Facilities	The interest expense and amortization of debt issuance costs related to our Credit Facility are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Credit Facility interest expense $ 3,230 $ 4,508 $ 10,669 $ 12,987 Credit Facility amortization of debt issuance costs 105 138 381 414

Senior Notes (Tables)

Senior Notes (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The carrying value of our 4.25% senior notes due 2029 (the “Senior Notes”) is reflected on our Consolidated Balance Sheet as follows (in thousands): September 30, 2024 December 31, 2023 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt discount, net of accumulated amortization of $1,711 and $1,309, respectively (2,789) (3,191) Debt issuance costs, net of accumulated amortization of $487 and $373, respectively (790) (904) Carrying value of the Senior Notes $ 396,421 $ 395,905
Schedule of Long-term Debt	Our Credit Facility and acquisition debt consisted of the following (in thousands): September 30, 2024 December 31, 2023 Credit Facility $ 140,000 $ 179,100 Debt issuance costs, net of accumulated amortization of $2,859 and $2,478, respectively (1,707) (1,306) Total Credit Facility $ 138,293 $ 177,794 Acquisition debt $ 5,938 $ 5,998 Less: current portion (588) (537) Total acquisition debt, net of current portion $ 5,350 $ 5,461 The imputed interest expense related to our acquisition debt is as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Acquisition debt imputed interest expense $ 102 $ 70 $ 309 $ 212 The interest expense and amortization of debt discount and debt issuance costs related to our Senior Notes are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Senior Notes interest expense $ 4,250 $ 4,250 $ 12,750 $ 12,750 Senior Notes amortization of debt discount 136 129 402 384 Senior Notes amortization of debt issuance costs 38 37 114 110

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Components of Lease Expense	The components of lease cost are as follows (in thousands): Three months ended September 30, Nine months ended September 30, Income Statement Classification 2024 2023 2024 2023 Operating lease cost Facilities and grounds expense (1) $ 1,007 $ 887 $ 2,984 $ 2,638 Short-term lease cost Facilities and grounds expense (1) 63 75 157 261 Variable lease cost Facilities and grounds expense (1) 86 69 278 183 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 126 $ 190 $ 378 $ 407 Interest on lease liabilities Interest expense 119 137 366 345 Total finance lease cost 245 327 744 752 Total lease cost $ 1,401 $ 1,358 $ 4,163 $ 3,834 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation expense and General, administrative and other on our Consolidated Statements of Operations. Supplemental cash flow information related to our leases is as follows (in thousands): Nine months ended September 30, 2024 2023 Cash paid for operating leases included in operating activities $ 3,235 $ 2,840 Cash paid for finance leases included in financing activities 813 806 Right-of-use assets obtained in exchange for new lease liabilities are as follows (in thousands): Nine months ended September 30, 2024 2023 Right-of-use assets obtained in exchange for new operating lease liabilities $ 1,131 $ 412 Right-of-use assets obtained in exchange for new finance lease liabilities 1,027 2,703 Supplemental balance sheet information related to leases is as follows (in thousands): Lease Type Balance Sheet Classification September 30, 2024 December 31, 2023 Operating lease right-of-use assets Operating lease right-of-use assets $ 15,522 $ 16,295 Finance lease right-of-use assets Property, plant and equipment, net $ 8,897 $ 8,249 Accumulated depreciation Property, plant and equipment, net (3,414) (3,059) Finance lease right-of-use assets, net $ 5,483 $ 5,190 Operating lease current liabilities Current portion of operating lease obligations $ 2,831 $ 2,713 Finance lease current liabilities Current portion of finance lease obligations 596 592 Total current lease liabilities $ 3,427 $ 3,305 Operating lease non-current liabilities Obligations under operating leases, net of current portion $ 14,660 $ 15,797 Finance lease non-current liabilities Obligations under finance leases, net of current portion 6,107 5,831 Total non-current lease liabilities $ 20,767 $ 21,628 Total lease liabilities $ 24,194 $ 24,933 The average lease terms and discount rates at September 30, 2024 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 7.3 8.1 % Finance leases 13.1 8.1 %
Maturities of Operating Lease Liabilities	The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2024 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2024 $ 1,088 $ 270 2025 4,044 1,063 2026 3,907 1,072 2027 3,665 1,073 2028 3,348 822 Thereafter 6,867 7,040 Total lease payments 22,919 11,340 Less: Interest (5,428) (4,637) Present value of lease liabilities $ 17,491 $ 6,703
Maturities of Financing Lease Liabilities	The aggregate future lease payments for non-cancelable operating and finance leases at September 30, 2024 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2024 $ 1,088 $ 270 2025 4,044 1,063 2026 3,907 1,072 2027 3,665 1,073 2028 3,348 822 Thereafter 6,867 7,040 Total lease payments 22,919 11,340 Less: Interest (5,428) (4,637) Present value of lease liabilities $ 17,491 $ 6,703

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Dividends Declared	Our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2024 Per Share Dollar Value March 1 st $ 0.1125 $ 1,686 June 1 st $ 0.1125 $ 1,704 September 1 st $ 0.1125 $ 1,708 2023 Per Share Dollar Value March 1 st $ 0.1125 $ 1,661 June 1 st $ 0.1125 $ 1,679 September 1 st $ 0.1125 $ 1,683
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	Restricted stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 156,630 $ 3,834 142,020 $ 4,634 Returned for payroll taxes — $ — — $ — 16,354 $ 419 1,473 $ 50 Cancelled 28,810 $ 781 — $ — 55,050 $ 1,623 1,826 $ 61 (1) Restricted stock granted during the nine months ended September 30 2024 and 2023 vests over a three-year period, if the employee has remained continuously employed by us during the vesting period, at a weighted average stock price of $24.48 and $32.63, respectively.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2024 Dividend yield 1.84% Expected volatility 41.15% Risk-free interest rate 5.46%, 5.24%, 5.02%, 4.80% Expected life (years) 0.25, 0.50, 0.75, 1.00
Share-based Payment Arrangement, Performance Shares, Outstanding Activity	Non-Employee Director and Board Advisor common stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Board of Directors (1) 3,919 $ 131 3,747 $ 106 13,345 $ 385 8,342 $ 248 Advisor to the Board (1) 152 $ 5 176 $ 5 522 $ 15 492 $ 15 (1) Common stock granted during the three months ended September 30, 2024 and 2023 had a weighted average price of $32.83 and $28.25, respectively, and $28.66 and $29.78 for the nine months ended September 30, 2024 and 2023, respectively.
Share-based Payment Arrangement, Option, Activity	Stock option grants and cancellations are as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — 370,590 $ 3,830 214,191 $ 2,506 Cancelled 44,490 $ 460 1,700 $ 20 532,266 $ 6,311 103,550 $ 1,354 (1) Stock options granted during the nine months ended September 30, 2024 and 2023 had a weighted average price of $24.48 and $32.69, respectively. The fair value of these options was calculated using the Black-Scholes option pricing model. The options granted in 2024 and 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. The fair value of the options granted during the nine months ended September 30, 2024 was estimated using the Black-Scholes option pricing model with the following assumptions: Grant Date February 21, 2024 Expected holding period (years) 6.00 Awards granted 370,590 Dividend yield 1.79% Expected volatility 43.59% Risk-free interest rate 4.31% Black-Scholes value $10.34 Additional stock option activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Cash Shares Cash Shares Cash Shares Cash Exercised (1) 2,360 N/A 44,900 N/A 52,360 $ 1,271 74,200 N/A Returned for option price (2) 2,086 $ — 34,160 $ — 2,086 $ — 56,957 $ — Returned for payroll taxes (3) 176 $ 5 4,021 $ 133 176 $ 5 5,486 $ 174 (1) Stock options exercised during the three months ended September 30, 2024 and 2023 had a weighted average exercise price of $26.54 and $25.10 with an aggregate intrinsic value of $14,844 and $0.4 million, respectively. Stock options exercised during the nine months ended September 30, 2024 and 2023 had a weighted average exercise price of $25.48 and $23.98 with an aggregate intrinsic value of $0.4 million and $0.5 million, respectively. (2) Represents shares withheld/cash received for the payment of the option price. (3) Represents shares withheld/cash paid for the payment of payroll taxes.
Share-based Payment Arrangement, Activity	Performance award activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Cancelled — $ — — $ — 80,276 $ 871 40,181 $ 1,012 Common stock activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Fair Value Shares Fair Value Shares Fair Value Shares Fair Value Granted (1) — $ — — $ — — $ — 30,000 $ 826 Returned for payroll taxes — $ — — $ — — $ — 1,001 $ 28 (1) During the nine months ended September 30, 2023, we issued 30,000 shares of common stock to a former executive at a stock price of $27.54, in accordance with his Separation and Release agreement pertaining to his resignation from his position as the Company’s Executive Vice President, Chief Financial Officer & Treasurer effective January 2, 2023.
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity	ESPP activity is as follows (in thousands, except shares): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Shares Price Shares Price Shares Price Shares Price ESPP 11,376 $ 21.26 11,782 $ 24.01 42,942 $ 21.26 49,824 $ 24.21

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of the basic and diluted earnings per share (in thousands, except per share data): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Numerator for basic and diluted earnings per share: Net income $ 9,866 $ 4,645 $ 23,098 $ 21,775 Less: Earnings allocated to unvested restricted stock (127) (44) (304) (194) Income attributable to common stockholders $ 9,739 $ 4,601 $ 22,794 $ 21,581 Denominator: Denominator for basic earnings per common share – weighted average shares outstanding 15,011 14,820 14,951 14,791 Effect of dilutive securities: Stock options 64 83 33 78 Performance awards 416 611 416 611 Denominator for diluted earnings per common share – weighted average shares outstanding 15,491 15,514 15,400 15,480 Basic earnings per common share: $ 0.65 $ 0.31 $ 1.52 $ 1.46 Diluted earnings per common share: $ 0.63 $ 0.30 $ 1.48 $ 1.39
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Stock options excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect are as follows (in thousands): Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Antidilutive stock options 1,070 1,234 1,192 1,200

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Disaggregation of Revenue	Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended September 30, 2024 Funeral Cemetery Total Services $ 39,892 $ 5,024 $ 44,916 Merchandise 19,455 4,757 24,212 Cemetery property — 23,207 23,207 Other revenue 4,355 3,997 8,352 Total $ 63,702 $ 36,985 $ 100,687 Three months ended September 30, 2023 Funeral Cemetery Total Services $ 39,090 $ 4,618 $ 43,708 Merchandise 20,325 4,067 24,392 Cemetery property — 15,895 15,895 Other revenue 3,211 3,288 6,499 Total $ 62,626 $ 27,868 $ 90,494 Nine months ended September 30, 2024 Funeral Cemetery Total Services $ 124,288 $ 14,760 $ 139,048 Merchandise 61,778 13,380 75,158 Cemetery property — 67,353 67,353 Other revenue 13,062 11,877 24,939 Total $ 199,128 $ 107,370 $ 306,498 Nine months ended September 30, 2023 Funeral Cemetery Total Services $ 122,491 $ 13,946 $ 136,437 Merchandise 64,505 12,245 76,750 Cemetery property — 49,178 49,178 Other revenue 10,220 11,101 21,321 Total $ 197,216 $ 86,470 $ 283,686
Revenue, pre-tax income and total and total assets by segments	The following table presents operating income (loss), income (loss) before income taxes and total assets (in thousands): Funeral Cemetery Corporate Consolidated Operating income (loss): Three months ended September 30, 2024 $ 19,958 $ 15,145 $ (12,206) $ 22,897 Three months ended September 30, 2023 18,145 8,844 (11,303) 15,686 Nine months ended September 30, 2024 $ 63,434 $ 44,348 $ (47,039) $ 60,743 Nine months ended September 30, 2023 58,236 30,496 (31,674) 57,058 Income (loss) before income taxes: Three months ended September 30, 2024 $ 19,767 $ 15,282 $ (20,200) $ 14,849 Three months ended September 30, 2023 18,377 8,902 (20,503) 6,776 Nine months ended September 30, 2024 $ 63,301 $ 44,652 $ (71,923) $ 36,030 Nine months ended September 30, 2023 58,824 30,757 (58,757) 30,824 Total assets: September 30, 2024 $ 784,108 $ 472,464 $ 18,846 $ 1,275,418 December 31, 2023 802,368 448,018 17,666 1,268,052

Supplementary Data (Tables)

Supplementary Data (Tables)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Disclosures	The following table presents the detail of certain balance sheet accounts (in thousands): September 30, 2024 December 31, 2023 Prepaid and other current assets: Prepaid expenses $ 2,776 $ 3,779 Federal income tax receivable 285 454 State income tax receivable — 421 Other current assets 137 137 Total prepaid and other current assets $ 3,198 $ 4,791 Current portion of debt and lease obligations: Acquisition debt $ 588 $ 537 Finance lease obligations 596 592 Operating lease obligations 2,831 2,713 Total current portion of debt and lease obligations $ 4,015 $ 3,842 Accrued and other liabilities: Incentive compensation $ 10,132 $ 13,156 Salaries and wages 6,727 2,285 Interest 6,552 2,409 Insurance 3,481 3,017 Vacation 3,448 3,647 Unrecognized tax benefit 3,449 3,382 Ad valorem and franchise taxes 2,505 2,395 Employee meetings and award trips 1,599 1,185 Commissions 1,045 1,144 Income tax payable 679 — Perpetual care trust payable 487 1,358 Other accrued liabilities 997 1,384 Total accrued and other liabilities $ 41,101 $ 35,362 Other long-term liabilities: Incentive compensation $ 972 $ 1,855 Other long-term liabilities 419 — Total other long-term liabilities $ 1,391 $ 1,855
Supplemental Disclosure of the Consolidated Statements of Cash Flows	The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands): Nine months ended September 30, 2024 2023 Cash paid for interest $ 19,729 $ 21,754 Cash paid for taxes 13,434 9,388

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) state cemeteries funeral_home	Sep. 30, 2023 USD ($) divestiture	Sep. 30, 2024 USD ($) state cemeteries funeral_home	Sep. 30, 2024 USD ($) state cemeteries funeral_home segment	Sep. 30, 2024 USD ($) state cemeteries funeral_home	Sep. 30, 2024 USD ($) state cemeteries funeral_home	Sep. 30, 2024 USD ($) cemetery state cemeteries funeral_home	Sep. 30, 2024 USD ($) state divestiture cemeteries funeral_home	Sep. 30, 2023 USD ($) cemetery divestiture	Dec. 31, 2023 USD ($)
Organization Description and Operations [Line Items]
Number of business segments | segment				2
Contingent liability accrual	$ 5,000,000		$ 5,000,000
Realized capital gains			8,600,000
Incentive payment from vendor			0						$ (6,000,000)
Incentive payment, term (in months)									10 years
Assets held for sale	$ 300,000		$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000
Number of assets held for sale | funeral_home	1		1	1	1	1	1	1
Tangible asset impairment charges	$ 40,000
Impairment of goodwill			$ 0						$ 0
Carrying value of divestitures			800,000						600,000
Proceeds from sale of property			1,100,000						1,200,000
Payments to acquire real estate									12,800,000
Gain on sale of excess land									600,000
Growth and maintenance capital expenditures	2,900,000	$ 2,400,000	6,400,000						7,900,000
Depreciation expense	3,500,000	3,800,000	10,700,000						11,000,000
Property, plant and equipment, gross	113,100,000		113,100,000	$ 113,100,000	$ 113,100,000	$ 113,100,000	$ 113,100,000	$ 113,100,000		$ 114,600,000
Accumulated amortization	70,700,000		70,700,000	$ 70,700,000	$ 70,700,000	$ 70,700,000	$ 70,700,000	$ 70,700,000		$ 64,600,000
Growth capital expenditures	(1,700,000)	(1,600,000)	(5,300,000)						(5,100,000)
Amortization of cemetery interment rights	2,000,000	1,300,000	6,300,000						4,400,000
Total benefit for income taxes	$ 4,983,000	$ 2,131,000	12,932,000						$ 9,049,000
Income taxes before discrete items	33.20%	30.40%			33.20%				28.90%
Trademarks and Trade Names
Organization Description and Operations [Line Items]
Impairment of intangible assets (excluding goodwill)		$ 200,000	600,000						$ 200,000
Revenue Benchmark | Product Concentration Risk | Funeral
Organization Description and Operations [Line Items]
Concentration risk, percentage					65%
Revenue Benchmark | Product Concentration Risk | Cemetery
Organization Description and Operations [Line Items]
Concentration risk, percentage					35%
Funeral Homes And Cemeteries
Organization Description and Operations [Line Items]
Carrying value of divestitures			$ 3,100,000
Funeral homes
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_home	162		162	162	162	162	162	162
Number of states in which Company operates | state	26		26	26	26	26	26	26
Number of businesses sold						6	6
Carrying value of divestitures									$ 300,000
Number of businesses divested | cemetery									1
Cemeteries
Organization Description and Operations [Line Items]
Number of states in which Company operates | state	11		11	11	11	11	11	11
Number of owned and operated cemeteries (in Cemetaries) | cemeteries	31		31	31	31	31	31	31
Number of businesses sold | cemetery							1		2
Carrying value of divestitures			$ 800,000						$ 800,000
Payments to acquire real estate									$ 9,000,000
Cemetery
Organization Description and Operations [Line Items]
Number of businesses sold | divestiture								1	2
Funeral
Organization Description and Operations [Line Items]
Number of businesses sold | divestiture		1						6	2

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 424,838	$ 425,529
Less: accumulated depreciation	(145,304)	(138,045)
Property, plant and equipment, net	279,534	287,484
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment	86,609	87,635
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment	264,836	263,522
Furniture, equipment and vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 73,393	$ 74,372

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Total benefit for income taxes	$ 4,983	$ 2,131	$ 12,932	$ 9,049
Income taxes before discrete items	33.20%	30.40%	33.20%	28.90%

Business Combinations (Narrativ

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

Business Combinations (Purchase

Business Combinations (Purchase Price Allocation) (Details) - USD ($) $ in Thousands			3 Months Ended
	Mar. 22, 2023	Mar. 22, 2022	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Preneed trust assets, adjustments		$ 11,428
Goodwill			$ 414,859	$ 423,643	$ 410,137
Preneed trust liabilities, adjustments		(11,428)
Purchase price, total adjustments		0
Bakersfield, California
Business Acquisition [Line Items]
Current assets	$ 7,087		7,218
Current assets, adjustments		131
Preneed trust assets	0		11,428
Property, plant & equipment	12,577		12,822
Property, plant & equipment, adjustments		245
Cemetery property	9,035		9,035
Goodwill	13,612		13,506
Goodwill, adjustments		(106)
Intangible and other non-current assets	3,763		3,763
Assumed liabilities	(300)		(366)
Assumed liabilities, adjustments		(66)
Preneed trust liabilities	0		(11,428)
Deferred revenue	(1,774)		(1,978)
Deferred revenue, adjustments		$ (204)
Purchase price	$ 44,000		$ 44,000

Business Combinations (Assets A

Business Combinations (Assets Acquired) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Mar. 22, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Goodwill Recorded	$ 414,859	$ 423,643		$ 410,137
Series of Individually Immaterial Business Acquisitions | Bakersfield, California
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)			$ 44,266,000
Goodwill Recorded			13,506,000
Liabilities and Debt Assumed			$ (13,772,000)

Goodwill - Changes in Goodwill

Goodwill - Changes in Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Goodwill [Roll Forward]
Goodwill at the beginning of year	$ 423,643	$ 410,137	$ 410,137
Increase in goodwill related to acquisitions	0	$ 13,500	13,506
Decrease in goodwill related to divestitures	8,784		0
Goodwill at the end of the period	$ 414,859		$ 423,643

Goodwill - (Details)

Goodwill - (Details) $ in Thousands	3 Months Ended	9 Months Ended					12 Months Ended
	Sep. 30, 2023 divestiture	Sep. 30, 2024 cemetery	Sep. 30, 2024 USD ($)	Sep. 30, 2024 funeral_home	Sep. 30, 2024 divestiture	Sep. 30, 2023 USD ($) cemetery divestiture	Dec. 31, 2023 USD ($)
Goodwill [Line Items]
Decrease in goodwill related to divestitures			$ 8,784				$ 0
Increase in goodwill related to acquisitions			0			$ 13,500	$ 13,506
Funeral homes
Goodwill [Line Items]
Number of businesses sold		6		6
Cemeteries
Goodwill [Line Items]
Number of businesses sold | cemetery		1				2
Funeral
Goodwill [Line Items]
Decrease in goodwill related to divestitures			7,800
Number of businesses sold | divestiture	1				6	2
Increase in goodwill related to acquisitions						$ 9,000
Cemetery
Goodwill [Line Items]
Decrease in goodwill related to divestitures			$ 1,000
Number of businesses sold | divestiture					1	2
Increase in goodwill related to acquisitions						$ 4,500

Divested Operations (Details)

Divested Operations (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 divestiture	Sep. 30, 2023 USD ($) divestiture	Sep. 30, 2024 USD ($) divestiture	Sep. 30, 2023 USD ($) divestiture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestitures and sale of other assets | $			$ 12,015	$ 2,296
Funeral
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses merged | divestiture	2
Number of businesses sold | divestiture		1	6	2
Proceeds from divestitures and sale of other assets | $		$ 300	$ 10,900
Cemetery
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | divestiture			1	2
Funeral Homes And Cemeteries
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestitures and sale of other assets | $				$ 1,100

Divested Operations - Divested

Divested Operations - Divested Business (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 25	$ 18	$ 1,383	$ 242
Operating income (loss)	(154)	8	42	3
Net loss on divestitures	295	(24)	(1,214)	(107)
Income tax (expense) benefit	(47)	5	389	30
Net gain (loss) from divested operations, after tax	$ 94	$ (11)	$ (783)	$ (74)

Receivables Accounts Receivable

Receivables Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting Information [Line Items]
Trade and financed receivables	$ 31,040	$ 27,281
Other receivables	1,111	1,285
Allowance for credit losses	(1,238)	(1,506)
Accounts receivable, net	30,913	27,060
Funeral
Segment Reporting Information [Line Items]
Trade and financed receivables	7,597	8,822
Other receivables	342	404
Allowance for credit losses	(322)	(266)
Accounts receivable, net	7,617	8,960
Cemetery
Segment Reporting Information [Line Items]
Trade and financed receivables	23,443	18,459
Other receivables	433	595
Allowance for credit losses	(916)	(1,240)
Accounts receivable, net	22,960	17,814
Corporate
Segment Reporting Information [Line Items]
Trade and financed receivables	0	0
Other receivables	336	286
Allowance for credit losses	0	0
Accounts receivable, net	$ 336	$ 286

Receivables (Narrative) (Detail

Receivables (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	$ 1,238		$ 1,506
Unearned finance charges associated with receivables	5,371		5,669
Provision for credit losses	2,303	$ 2,314
Preneed Cemetery Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	1,707		2,255
Provision for credit losses	812
Funeral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	322		266
Balances due on undelivered cemetery preneed contracts	$ 10,700
Service contract, average term (in years)	10 years
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	$ 916		1,240
Balances due on undelivered cemetery preneed contracts	$ 13,800		$ 15,800
Service contract, average term (in years)	8 years

Receivables Allowance for credi

Receivables Allowance for credit losses by portfolio segment (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ (1,506)
Provision for Credit Losses	(1,491)
Write Offs	2,553
Recoveries	(794)
Balance at end of period	(1,238)
Funeral
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	(266)
Provision for Credit Losses	(941)
Write Offs	1,679
Recoveries	(794)
Balance at end of period	(322)
Cemetery
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	(1,240)
Provision for Credit Losses	(550)
Write Offs	874
Recoveries	0
Balance at end of period	$ (916)

Receivables (Preneed cemetery r

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	$ 94,322		$ 77,755
Unearned finance charges associated with receivables	5,371		5,669
Receivables From Preneed Funeral Trust Gross	88,951		72,086
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss	(2,623)		(3,495)
Less: balances due on undelivered cemetery preneed contracts	(13,752)		(15,797)
Accounts Receivable, after Allowance for Credit Loss	(22,527)		(17,219)
Preneed cemetery receivables, net	50,049		35,575
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,506
Provision	(2,303)	$ (2,314)
Ending balance	1,238
Cemetery
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,240
Ending balance	916
Preneed Cemetery Receivables
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	2,255
Provision	(812)
Write-offs and cancellations	1,360
Ending balance	1,707
Interment rights
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	76,269		60,863
Merchandise and services
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	$ 12,682		$ 11,223

Receivables (Aging of past due

Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	$ 94,322
Financial Asset, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,121
Financial Asset, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,159
Financing Receivables, 90 to 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	449
Financing Receivables, Greater Than 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,283
Financial Asset, Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	7,012
Financial Asset, Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	87,310
Recognized revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	75,199
Recognized revenue | Financial Asset, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,548
Recognized revenue | Financial Asset, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	969
Recognized revenue | Financing Receivables, 90 to 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	340
Recognized revenue | Financing Receivables, Greater Than 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,610
Recognized revenue | Financial Asset, Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,467
Recognized revenue | Financial Asset, Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	69,732
Deferred revenue
Financing Receivable Recorded Investment Past Due [Line Items]
Total Financing Receivables	19,123
Deferred revenue | Financial Asset, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	573
Deferred revenue | Financial Asset, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	190
Deferred revenue | Financing Receivables, 90 to 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	109
Deferred revenue | Financing Receivables, Greater Than 120 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	673
Deferred revenue | Financial Asset, Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,545
Deferred revenue | Financial Asset, Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 17,578

Receivables Amortized cost basi

Receivables Amortized cost basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Receivables [Abstract]
2024	$ 40,126
2023	24,821
2022	14,445
2021	6,304
2020	2,239
Prior	1,016
Receivables From Preneed Funeral Trust Gross	$ 88,951	$ 72,086

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) $ in Millions	Sep. 30, 2024 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	$ 10
Notes Payable, Other Payables | Acquisition Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	5.9
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 371.4

Trust Investments (Components o

Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments	$ 102,391	$ 96,374
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	105,617	99,461
Less: allowance for contract cancellation	(3,226)	(3,087)
Preneed cemetery trust investments	$ 102,391	$ 96,374

Trust Investments (Cost and fai

Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 107,553	$ 102,879
Unrealized Gains	6,288	11,679
Unrealized Losses	(9,073)	(16,031)
Fair Market Value	104,768	98,527
Preneed cemetery trust investments	$ 105,617	$ 99,461
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.40%	95.80%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 849	$ 934
Fair Market Value	849	934
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Total	113,906	113,499
Unrealized Gains	5,944	10,938
Unrealized Losses	(8,281)	(14,042)
Fair Market Value	111,569	110,395
Preneed cemetery trust investments	$ 112,373	$ 111,247
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.90%	97.30%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Total	$ 804	$ 852
Fair Market Value	804	852
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Total	24,268	9,643
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	24,268	9,643
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Total	31,416	43,057
Unrealized Gains	3,033	9,466
Unrealized Losses	(3,142)	(7,935)
Fair Market Value	31,307	44,588
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Total	3,514	3,575
Unrealized Gains	456	0
Unrealized Losses	0	(3)
Fair Market Value	3,970	3,572
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total		553
Unrealized Gains		10
Unrealized Losses		(30)
Fair Market Value		533
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Total	34,849	26,707
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	34,849	26,707
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Total	28,794	38,600
Unrealized Gains	2,815	8,858
Unrealized Losses	(2,715)	(6,855)
Fair Market Value	28,894	40,603
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Total	3,435	3,383
Unrealized Gains	446	0
Unrealized Losses	0	(2)
Fair Market Value	3,881	3,381
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total		401
Unrealized Gains		3
Unrealized Losses		(29)
Fair Market Value		375
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Total	664	803
Unrealized Gains	0	1
Unrealized Losses	(33)	(51)
Fair Market Value	631	753
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Total	8,530	7,764
Unrealized Gains	1,519	1,371
Unrealized Losses	(8)	(17)
Fair Market Value	10,041	9,118
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Total	13,669	15,071
Unrealized Gains	509	342
Unrealized Losses	(2,446)	(3,657)
Fair Market Value	11,732	11,756
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Total	10,990	10,965
Unrealized Gains	483	473
Unrealized Losses	(1,558)	(1,572)
Fair Market Value	9,915	9,866
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Total	79	79
Unrealized Gains	0	0
Unrealized Losses	(5)	(7)
Fair Market Value	74	72
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total	907
Unrealized Gains	107
Unrealized Losses	(1)
Fair Market Value	1,013
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Total	13,516	11,369
Unrealized Gains	181	16
Unrealized Losses	(1,880)	(2,759)
Fair Market Value	11,817	8,626
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Total	8,291	7,300
Unrealized Gains	1,485	1,297
Unrealized Losses	(8)	(16)
Fair Market Value	9,768	8,581
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Total	13,134	13,848
Unrealized Gains	496	323
Unrealized Losses	(2,288)	(3,255)
Fair Market Value	11,342	10,916
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Total	10,345	9,786
Unrealized Gains	471	442
Unrealized Losses	(1,548)	(1,468)
Fair Market Value	9,268	$ 8,760
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Total	773
Unrealized Gains	69
Unrealized Losses	(1)
Fair Market Value	$ 841

Trust Investments (Estimated ma

Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments $ in Thousands	Sep. 30, 2024 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 139
Due in one to five years	13,444
Due in five to ten years	939
Thereafter	17,871
Total	$ 32,393

Trust Investments (Cost and f_2

Trust Investments (Cost and fair market value associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 107,553	$ 102,879
Unrealized Gains	6,288	11,679
Unrealized Losses	(9,073)	(16,031)
Fair Market Value	104,768	98,527
Preneed cemetery trust investments	$ 105,617	$ 99,461
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.40%	95.80%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 849	$ 934
Fair Market Value	849	934
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	113,906	113,499
Unrealized Gains	5,944	10,938
Unrealized Losses	(8,281)	(14,042)
Fair Market Value	111,569	110,395
Preneed cemetery trust investments	$ 112,373	$ 111,247
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.90%	97.30%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 804	$ 852
Fair Market Value	804	852
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,268	9,643
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	24,268	9,643
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	31,416	43,057
Unrealized Gains	3,033	9,466
Unrealized Losses	(3,142)	(7,935)
Fair Market Value	31,307	44,588
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		553
Unrealized Gains		10
Unrealized Losses		(30)
Fair Market Value		533
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,514	3,575
Unrealized Gains	456	0
Unrealized Losses	0	(3)
Fair Market Value	3,970	3,572
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	34,849	26,707
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	34,849	26,707
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | U.S. Treasury Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	406	451
Unrealized Gains	0	0
Unrealized Losses	(24)	(34)
Fair Market Value	382	417
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	28,794	38,600
Unrealized Gains	2,815	8,858
Unrealized Losses	(2,715)	(6,855)
Fair Market Value	28,894	40,603
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		401
Unrealized Gains		3
Unrealized Losses		(29)
Fair Market Value		375
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,435	3,383
Unrealized Gains	446	0
Unrealized Losses	0	(2)
Fair Market Value	3,881	3,381
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	8,530	7,764
Unrealized Gains	1,519	1,371
Unrealized Losses	(8)	(17)
Fair Market Value	10,041	9,118
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,669	15,071
Unrealized Gains	509	342
Unrealized Losses	(2,446)	(3,657)
Fair Market Value	11,732	11,756
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,990	10,965
Unrealized Gains	483	473
Unrealized Losses	(1,558)	(1,572)
Fair Market Value	9,915	9,866
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	79	79
Unrealized Gains	0	0
Unrealized Losses	(5)	(7)
Fair Market Value	74	72
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,516	11,369
Unrealized Gains	181	16
Unrealized Losses	(1,880)	(2,759)
Fair Market Value	11,817	8,626
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	907
Unrealized Gains	107
Unrealized Losses	(1)
Fair Market Value	1,013
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Cost	664	803
Unrealized Gains	0	1
Unrealized Losses	(33)	(51)
Fair Market Value	631	753
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	8,291	7,300
Unrealized Gains	1,485	1,297
Unrealized Losses	(8)	(16)
Fair Market Value	9,768	8,581
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,134	13,848
Unrealized Gains	496	323
Unrealized Losses	(2,288)	(3,255)
Fair Market Value	11,342	10,916
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,345	9,786
Unrealized Gains	471	442
Unrealized Losses	(1,548)	(1,468)
Fair Market Value	9,268	8,760
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,941	9,513
Unrealized Gains	162	15
Unrealized Losses	(1,697)	(2,383)
Fair Market Value	10,406	7,145
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Other Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,938	3,510
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,938	$ 3,510
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	773
Unrealized Gains	69
Unrealized Losses	(1)
Fair Market Value	$ 841

Trust Investments (Unrealized l

Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	$ 1,395	$ 995
In Loss Position Less than 12 months, Unrealized Losses	(138)	(67)
In Loss Position Greater than 12 months, Fair Market Value	10,708	12,954
In Loss Position Greater than 12 months, Unrealized Losses	(3,912)	(5,237)
Total, Fair Market Value	12,103	13,949
Total, Unrealized Losses	(4,050)	(5,304)
U.S. agency obligations
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	0
In Loss Position Less than 12 months, Unrealized Losses	0	0
In Loss Position Greater than 12 months, Fair Market Value	492	613
In Loss Position Greater than 12 months, Unrealized Losses	(33)	(51)
Total, Fair Market Value	492	613
Total, Unrealized Losses	(33)	(51)
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	284
In Loss Position Less than 12 months, Unrealized Losses	0	(5)
In Loss Position Greater than 12 months, Fair Market Value	210	209
In Loss Position Greater than 12 months, Unrealized Losses	(8)	(12)
Total, Fair Market Value	210	493
Total, Unrealized Losses	(8)	(17)
Corporate debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	695	666
In Loss Position Less than 12 months, Unrealized Losses	(136)	(62)
In Loss Position Greater than 12 months, Fair Market Value	2,268	4,239
In Loss Position Greater than 12 months, Unrealized Losses	(2,310)	(3,595)
Total, Fair Market Value	2,963	4,905
Total, Unrealized Losses	(2,446)	(3,657)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	700	45
In Loss Position Less than 12 months, Unrealized Losses	(2)	0
In Loss Position Greater than 12 months, Fair Market Value	7,664	7,821
In Loss Position Greater than 12 months, Unrealized Losses	(1,556)	(1,572)
Total, Fair Market Value	8,364	7,866
Total, Unrealized Losses	(1,558)	(1,572)
Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	0
In Loss Position Less than 12 months, Unrealized Losses	0	0
In Loss Position Greater than 12 months, Fair Market Value	74	72
In Loss Position Greater than 12 months, Unrealized Losses	(5)	(7)
Total, Fair Market Value	74	72
Total, Unrealized Losses	$ (5)	$ (7)

Trust Investments (Preneed ceme

Trust Investments (Preneed cemetery trust investment security transactions) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt and Equity Securities, FV-NI [Line Items]
Unrealized gains (losses), net	$ 2,151	$ 1,818	$ (2,785)	$ (6,896)
Total	0	0	0	0
Interest Income and Other, Net
Debt and Equity Securities, FV-NI [Line Items]
Investment income	647	610	2,030	1,889
Expenses and taxes	(365)	(454)	(1,704)	(1,076)
Increase (decrease) in deferred preneed cemetery receipts held in trust	(2,433)	(2,030)	(530)	5,172
Realized gains	0	246	11,500	2,247
Realized losses	$ 0	$ (190)	$ (8,511)	$ (1,336)

Trust Investments (Purchases an

Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ 0	$ (5,481)	$ (11,110)	$ (14,619)
Sales	$ 0	$ 5,368	$ 21,737	$ 11,230

Trust Investments (Components_2

Trust Investments (Components of preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at market value	$ 112,373	$ 111,247
Less: allowance for contract cancellation	(3,417)	(3,405)
Preneed funeral trust investments	$ 108,956	$ 107,842

Trust Investments (Cost and f_3

Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Preneed Cemetery Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 107,553	$ 102,879
Unrealized Gains	6,288	11,679
Unrealized Losses	(9,073)	(16,031)
Fair Market Value	104,768	98,527
Preneed cemetery trust investments	$ 105,617	$ 99,461
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.40%	95.80%
Preneed Cemetery Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 849	$ 934
Fair Market Value	849	934
Preneed Funeral Trust Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	113,906	113,499
Unrealized Gains	5,944	10,938
Unrealized Losses	(8,281)	(14,042)
Fair Market Value	111,569	110,395
Preneed cemetery trust investments	$ 112,373	$ 111,247
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.90%	97.30%
Preneed Funeral Trust Investments | Accrued investment income
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 804	$ 852
Fair Market Value	804	852
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,268	9,643
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	24,268	9,643
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	31,416	43,057
Unrealized Gains	3,033	9,466
Unrealized Losses	(3,142)	(7,935)
Fair Market Value	31,307	44,588
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,514	3,575
Unrealized Gains	456	0
Unrealized Losses	0	(3)
Fair Market Value	3,970	3,572
Fair Value, Inputs, Level 1 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		553
Unrealized Gains		10
Unrealized Losses		(30)
Fair Market Value		533
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Debt and Equity Securities, FV-NI [Line Items]
Cost	34,849	26,707
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	34,849	26,707
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	28,794	38,600
Unrealized Gains	2,815	8,858
Unrealized Losses	(2,715)	(6,855)
Fair Market Value	28,894	40,603
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,435	3,383
Unrealized Gains	446	0
Unrealized Losses	0	(2)
Fair Market Value	3,881	3,381
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost		401
Unrealized Gains		3
Unrealized Losses		(29)
Fair Market Value		375
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | U.S. Treasury Debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	406	451
Unrealized Gains	0	0
Unrealized Losses	(24)	(34)
Fair Market Value	382	417
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | U.S. agency obligations
Debt and Equity Securities, FV-NI [Line Items]
Cost	664	803
Unrealized Gains	0	1
Unrealized Losses	(33)	(51)
Fair Market Value	631	753
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	8,530	7,764
Unrealized Gains	1,519	1,371
Unrealized Losses	(8)	(17)
Fair Market Value	10,041	9,118
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,669	15,071
Unrealized Gains	509	342
Unrealized Losses	(2,446)	(3,657)
Fair Market Value	11,732	11,756
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,990	10,965
Unrealized Gains	483	473
Unrealized Losses	(1,558)	(1,572)
Fair Market Value	9,915	9,866
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	79	79
Unrealized Gains	0	0
Unrealized Losses	(5)	(7)
Fair Market Value	74	72
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	907
Unrealized Gains	107
Unrealized Losses	(1)
Fair Market Value	1,013
Fair Value, Inputs, Level 2 | Preneed Cemetery Trust Investments | Fixed income
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,516	11,369
Unrealized Gains	181	16
Unrealized Losses	(1,880)	(2,759)
Fair Market Value	11,817	8,626
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	8,291	7,300
Unrealized Gains	1,485	1,297
Unrealized Losses	(8)	(16)
Fair Market Value	9,768	8,581
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,134	13,848
Unrealized Gains	496	323
Unrealized Losses	(2,288)	(3,255)
Fair Market Value	11,342	10,916
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,345	9,786
Unrealized Gains	471	442
Unrealized Losses	(1,548)	(1,468)
Fair Market Value	9,268	8,760
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Debt and Equity Securities, FV-NI [Line Items]
Cost	773
Unrealized Gains	69
Unrealized Losses	(1)
Fair Market Value	841
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,941	9,513
Unrealized Gains	162	15
Unrealized Losses	(1,697)	(2,383)
Fair Market Value	10,406	7,145
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Other Investments
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,938	3,510
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 1,938	$ 3,510

Trust Investments (Estimated _2

Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments $ in Thousands	Sep. 30, 2024 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 82
Due in one to five years	12,828
Due in five to ten years	809
Thereafter	17,041
Total fixed income securities	$ 30,760

Trust Investments (Preneed fune

Trust Investments (Preneed funeral trust investment security transactions) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt and Equity Securities, FV-NI [Line Items]
Unrealized gains (losses), net	$ 1,638	$ 1,911	$ (2,337)	$ (5,294)
Total	0	0	0	0
Interest Income and Other, Net
Debt and Equity Securities, FV-NI [Line Items]
Investment income	486	479	1,597	1,542
Expenses and taxes	(213)	(182)	(880)	(576)
Total	(1,911)	(2,262)	(1,502)	3,428
Realized gains	0	235	10,626	2,178
Realized losses	$ 0	$ (181)	$ (7,504)	$ (1,278)

Trust Investments (Purchases _2

Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ 0	$ (5,237)	$ (10,214)	$ (13,987)
Sales	$ 0	$ 5,135	$ 19,726	$ 10,820

Trust Investments (Unrealized_2

Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	$ 1,364	$ 899
In Loss Position Less than 12 months, Unrealized Losses	(135)	(64)
In Loss Position Greater than 12 months, Fair Market Value	9,827	11,449
In Loss Position Greater than 12 months, Unrealized Losses	(3,733)	(4,709)
Total, Fair Market Value	11,191	12,348
Total, Unrealized Losses	(3,868)	(4,773)
US agency securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	0
In Loss Position Less than 12 months, Unrealized Losses	0	0
In Loss Position Greater than 12 months, Fair Market Value	382	371
In Loss Position Greater than 12 months, Unrealized Losses	24	34
Total, Fair Market Value	382	371
Total, Unrealized Losses	24	34
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	0	269
In Loss Position Less than 12 months, Unrealized Losses	0	(5)
In Loss Position Greater than 12 months, Fair Market Value	205	198
In Loss Position Greater than 12 months, Unrealized Losses	(8)	(11)
Total, Fair Market Value	205	467
Total, Unrealized Losses	(8)	(16)
Corporate debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	680	630
In Loss Position Less than 12 months, Unrealized Losses	(133)	(59)
In Loss Position Greater than 12 months, Fair Market Value	2,115	3,802
In Loss Position Greater than 12 months, Unrealized Losses	(2,155)	(3,196)
Total, Fair Market Value	2,795	4,432
Total, Unrealized Losses	(2,288)	(3,255)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months, Fair Market Value	684	0
In Loss Position Less than 12 months, Unrealized Losses	(2)	0
In Loss Position Greater than 12 months, Fair Market Value	7,125	7,078
In Loss Position Greater than 12 months, Unrealized Losses	(1,546)	(1,468)
Total, Fair Market Value	7,809	7,078
Total, Unrealized Losses	$ (1,548)	$ (1,468)

Trust Investments (Narrative) (

Trust Investments (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Preneed Cemetery Trust Investments
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 107,553	$ 102,879
Preneed Funeral Trust Investments
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 113,906	$ 113,499

Trust Investments (Components_3

Trust Investments (Components of Care trusts’ corpus) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gain (Loss) on Securities [Line Items]
Care trusts’ corpus	$ 87,018	$ 84,351
Perpetual Care Trust Invesments
Gain (Loss) on Securities [Line Items]
Cemetery perpetual care trust investments, at market value	85,925	85,331
Obligations due to (due from) trust	1,093	(980)
Care trusts’ corpus	$ 87,018	$ 84,351

Trust Investments (Cost and f_4

Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Perpetual Care Trust Invesments
Gain (Loss) on Securities [Line Items]
Cost	$ 87,689	$ 88,251
Unrealized Gains	5,666	10,043
Unrealized Losses	(8,219)	(13,810)
Fair Market Value	85,136	84,484
Preneed cemetery trust investments	$ 85,925	$ 85,331
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.10%	95.70%
Perpetual Care Trust Invesments | Accrued investment income
Gain (Loss) on Securities [Line Items]
Cost	$ 789	$ 847
Fair Market Value	789	847
Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Cost	113,906	113,499
Unrealized Gains	5,944	10,938
Unrealized Losses	(8,281)	(14,042)
Fair Market Value	111,569	110,395
Preneed cemetery trust investments	$ 112,373	$ 111,247
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.90%	97.30%
Preneed Funeral Trust Investments | Accrued investment income
Gain (Loss) on Securities [Line Items]
Cost	$ 804	$ 852
Fair Market Value	804	852
Fair Value, Inputs, Level 1 | Perpetual Care Trust Invesments | Cash and money market accounts
Gain (Loss) on Securities [Line Items]
Cost	13,900	6,688
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	13,900	6,688
Fair Value, Inputs, Level 1 | Perpetual Care Trust Invesments | Common stock
Gain (Loss) on Securities [Line Items]
Cost	27,278	36,413
Unrealized Gains	2,697	8,098
Unrealized Losses	(2,825)	(6,580)
Fair Market Value	27,150	37,931
Fair Value, Inputs, Level 1 | Perpetual Care Trust Invesments | Limited partnership fund
Gain (Loss) on Securities [Line Items]
Cost	3,051	3,042
Unrealized Gains	396	0
Unrealized Losses	0	(2)
Fair Market Value	3,447	3,040
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Cash and money market accounts
Gain (Loss) on Securities [Line Items]
Cost	34,849	26,707
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	34,849	26,707
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Common stock
Gain (Loss) on Securities [Line Items]
Cost	28,794	38,600
Unrealized Gains	2,815	8,858
Unrealized Losses	(2,715)	(6,855)
Fair Market Value	28,894	40,603
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost		401
Unrealized Gains		3
Unrealized Losses		(29)
Fair Market Value		375
Fair Value, Inputs, Level 1 | Preneed Funeral Trust Investments | Limited partnership fund
Gain (Loss) on Securities [Line Items]
Cost	3,435	3,383
Unrealized Gains	446	0
Unrealized Losses	0	(2)
Fair Market Value	3,881	3,381
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Foreign debt
Gain (Loss) on Securities [Line Items]
Cost	7,699	7,101
Unrealized Gains	1,335	1,177
Unrealized Losses	(7)	(18)
Fair Market Value	9,027	8,260
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	12,401	13,491
Unrealized Gains	486	334
Unrealized Losses	(2,289)	(3,367)
Fair Market Value	10,598	10,458
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Preferred stock
Gain (Loss) on Securities [Line Items]
Cost	10,241	10,723
Unrealized Gains	418	415
Unrealized Losses	(1,406)	(1,435)
Fair Market Value	9,253	9,703
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Fixed Income Securities
Gain (Loss) on Securities [Line Items]
Cost		467
Unrealized Gains		5
Unrealized Losses		(26)
Fair Market Value		446
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Other Investments
Gain (Loss) on Securities [Line Items]
Cost	12,336	10,326
Unrealized Gains	247	14
Unrealized Losses	(1,691)	(2,382)
Fair Market Value	10,892	7,958
Fair Value, Inputs, Level 2 | Perpetual Care Trust Invesments | Equity
Gain (Loss) on Securities [Line Items]
Cost	783
Unrealized Gains	87
Unrealized Losses	(1)
Fair Market Value	869
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Foreign debt
Gain (Loss) on Securities [Line Items]
Cost	8,291	7,300
Unrealized Gains	1,485	1,297
Unrealized Losses	(8)	(16)
Fair Market Value	9,768	8,581
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Corporate debt
Gain (Loss) on Securities [Line Items]
Cost	13,134	13,848
Unrealized Gains	496	323
Unrealized Losses	(2,288)	(3,255)
Fair Market Value	11,342	10,916
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Preferred stock
Gain (Loss) on Securities [Line Items]
Cost	10,345	9,786
Unrealized Gains	471	442
Unrealized Losses	(1,548)	(1,468)
Fair Market Value	9,268	8,760
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Fixed Income Securities
Gain (Loss) on Securities [Line Items]
Cost	11,941	9,513
Unrealized Gains	162	15
Unrealized Losses	(1,697)	(2,383)
Fair Market Value	10,406	7,145
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Other Investments
Gain (Loss) on Securities [Line Items]
Cost	1,938	3,510
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,938	$ 3,510
Fair Value, Inputs, Level 2 | Preneed Funeral Trust Investments | Equity
Gain (Loss) on Securities [Line Items]
Cost	773
Unrealized Gains	69
Unrealized Losses	(1)
Fair Market Value	$ 841

Trust Investments (Estimated _3

Trust Investments (Estimated maturities of the fixed income securities) (Details) - Perpetual Care Trust Invesments $ in Thousands	Sep. 30, 2024 USD ($)
Gain (Loss) on Securities [Line Items]
Due in one year or less	$ 0
Due in one to five years	11,555
Due in five to ten years	928
Thereafter	16,395
Total	$ 28,878

Trust Investments (Fixed income

Trust Investments (Fixed income securities within our perpetual care trust investment in an unrealized loss position) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	$ 1,212	$ 1,007
In Loss Position Greater than 12 months, Fair Market Value	9,749	11,358
Total, Fair Market Value	10,961	12,365
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(120)	(61)
In Loss Position Greater than 12 months, Unrealized Losses	(3,582)	(4,759)
Total, Unrealized Losses	(3,702)	(4,820)
Foreign debt
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	0	440
In Loss Position Greater than 12 months, Fair Market Value	182	178
Total, Fair Market Value	182	618
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	0	(8)
In Loss Position Greater than 12 months, Unrealized Losses	(7)	(10)
Total, Unrealized Losses	(7)	(18)
Corporate debt
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	604	567
In Loss Position Greater than 12 months, Fair Market Value	2,218	3,879
Total, Fair Market Value	2,822	4,446
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(118)	(53)
In Loss Position Greater than 12 months, Unrealized Losses	(2,171)	(3,314)
Total, Unrealized Losses	(2,289)	(3,367)
Preferred stock
Fair Market Value
In Loss Position Less than 12 months, Fair Market Value	608	0
In Loss Position Greater than 12 months, Fair Market Value	7,349	7,301
Total, Fair Market Value	7,957	7,301
Unrealized Losses
In Loss Position Less than 12 months, Unrealized Losses	(2)	0
In Loss Position Greater than 12 months, Unrealized Losses	(1,404)	(1,435)
Total, Unrealized Losses	$ (1,406)	$ (1,435)

Trust Investments (Perpetual ca

Trust Investments (Perpetual care trust investment security transactions recorded in Other, net) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gain (Loss) on Securities [Line Items]
Total	$ 0	$ 0	$ 0	$ 0
Interest Expense Net of Other Income
Gain (Loss) on Securities [Line Items]
Realized gains	0	31	1,419	862
Realized losses	0	(24)	(1,089)	(494)
Unrealized gains (losses), net	1,676	1,444	(2,553)	(5,883)
Net change in care trusts’ corpus	$ (1,676)	$ (1,451)	$ 2,223	$ 5,515

Trust Investments (Perpetual _2

Trust Investments (Perpetual care trust investment security transactions recorded in Other revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gain (Loss) on Securities [Line Items]
Revenues	$ 100,687	$ 90,494	$ 306,498	$ 283,686
Other revenue
Gain (Loss) on Securities [Line Items]
Revenues	8,352	6,499	24,939	21,321
Other revenue | Preneed Funeral Trust Investments
Gain (Loss) on Securities [Line Items]
Investment income	2,663	3,820	8,741	10,444
Realized losses, net	(322)	(1,087)	(796)	(2,212)
Total	$ 2,341	$ 2,733	$ 7,945	$ 8,232

Trust Investments (Purchases _3

Trust Investments (Purchases and sales of investments in the perpetual care trusts) (Details) - Preneed Funeral Trust Investments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gain (Loss) on Securities [Line Items]
Purchases	$ 0	$ 4,625	$ 9,113	$ 11,336
Sales	$ 0	$ 4,529	$ 19,130	$ 15,433

Receivables from Preneed Fune_3

Receivables from Preneed Funeral Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 23,005	$ 22,196
Less: Allowance for contract cancellation	(690)	(666)
Receivables from preneed trusts, net	$ 22,315	$ 21,530

Receivables from Preneed Trusts

Receivables from Preneed Trusts Receivables from Preneed Funeral Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Historical Cost Basis
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 23,005	$ 22,196
Historical Cost Basis | Cash and cash equivalents
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	6,771	6,547
Historical Cost Basis | Fixed income investments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	12,996	12,732
Historical Cost Basis | Mutual funds and common stocks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	3,234	2,913
Historical Cost Basis | Annuities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4	4
Fair Value
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	22,839	21,978
Fair Value | Cash and cash equivalents
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	6,771	6,547
Fair Value | Fixed income investments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	12,996	12,732
Fair Value | Mutual funds and common stocks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	3,068	2,695
Fair Value | Annuities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 4	$ 4

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Other assets, noncurrent	$ 280	$ 380
Accumulated amortization of other deferred costs	3,788	4,422
Intangible and other non-current assets, net	39,175	37,677
Capitalized Commissions
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, net	4,957	4,678
Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, net	4,785	2,422
Finite-lived intangible assets, accumulated amortization	444	694
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, net	1,037	1,335
Finite-lived intangible assets, accumulated amortization	3,158	3,427
Trade Names
Finite-Lived Intangible Assets [Line Items]
Other assets, noncurrent	$ 28,116	$ 28,862

Intangible and Other Non-Curr_4

Intangible and Other Non-Current Assets - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 200,000	$ 200,000	$ 700,000	$ 600,000
Amortization of intangibles			1,012,000	982,000
Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	100,000		300,000	200,000
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 100,000		$ 400,000
Maximum
Finite-Lived Intangible Assets [Line Items]
Service contract, term (in years)			10 years
Maximum | Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life	5 years		5 years
Maximum | Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Service contract, term (in years)			10 years
Minimum
Finite-Lived Intangible Assets [Line Items]
Service contract, term (in years)			8 years
Minimum | Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life	3 years		3 years
Minimum | Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Service contract, term (in years)			1 year
Trademarks and Trade Names
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets (excluding goodwill)		$ 200,000	$ 600,000	$ 200,000
Number of businesses impaired		2		2
Disposal Group, Not Discontinued Operations | Trade Names
Finite-Lived Intangible Assets [Line Items]
Number of businesses sold			2
Disposal group, intangible assets	$ 200,000		$ 200,000

Intangible and Other Non-Curr_5

Intangible and Other Non-Current Assets - Aggregate amortization expense for our intangible assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Capitalized Commissions
Finite-Lived Intangible Assets [Line Items]
Remainder of 2024	$ 429
2025	833
2026	779
2027	720
2028	644
Thereafter	1,552
Total amortization expense	4,957	$ 4,678
Prepaid Agreements
Finite-Lived Intangible Assets [Line Items]
Remainder of 2024	115
2025	390
2026	262
2027	142
2028	78
Thereafter	50
Total amortization expense	1,037	1,335
Internal-use Software
Finite-Lived Intangible Assets [Line Items]
Remainder of 2024	76
2025	1,022
2026	1,013
2027	1,007
2028	867
Thereafter	800
Total amortization expense	$ 4,785	$ 2,422

Credit Facility and Acquisiti_3

Credit Facility and Acquisition Debt (Narrative) (Details)		3 Months Ended		9 Months Ended
	Jul. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023	Sep. 30, 2024 USD ($)	Sep. 30, 2023	Dec. 31, 2023 USD ($)
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility present accordion provisions		$ 75,000,000		$ 75,000,000
Line of Credit | Prime Rate Option
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, basis spread on variable rate				1.50%
Line of Credit | Libor Margin Option
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, basis spread on variable rate				2.60%
Revolving Credit Facility, Secured, Floating Rate
Debt Covenant To Actual Ratios [Line Items]
Number of credit facilities outstanding		1		1
Deferred payments		$ 2,600,000		$ 2,600,000
Revolving Credit Facility | Credit Agreement 2018
Debt Covenant To Actual Ratios [Line Items]
Long-term debt		$ 140,000,000		$ 140,000,000		$ 179,100,000
Minimum | Deferred Purchase Price Notes
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, imputed interest rate		6.50%		6.50%
Debt instrument, term		9 years
Maximum | Deferred Purchase Price Notes
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, imputed interest rate		7.30%		7.30%
Debt instrument, term		20 years
Ratio Actual
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)		5.25		5.25
Letter of Credit
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 15,000,000		$ 15,000,000
Swingline
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		10,000,000		10,000,000
Revolving Credit Facility | Revolving Credit Facility, Secured, Floating Rate | Line of Credit
Debt Covenant To Actual Ratios [Line Items]
Remaining borrowing capacity		$ 107,400,000		$ 107,400,000
Revolving Credit Facility | Revolving Credit Facility, Secured, Floating Rate | Credit Agreement
Debt Covenant To Actual Ratios [Line Items]
Debt instrument, interest rate during period		8.50%	9%	8.70%	8.50%
Revolving Credit Facility | Ratio Actual | Revolving Credit Facility, Secured, Floating Rate | Line of Credit
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)		1.20		1.20
Line of Credit
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 250,000,000		$ 250,000,000
Revolving credit facility, transaction costs capitalized	$ 800,000

Credit Facility and Acquisiti_4

Credit Facility and Acquisition Debt (Long-term Debt Table) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Accumulated amortization, debt issuance costs	$ 2,859	$ 2,478
Current maturities on long-term debt	(588)	(537)
Long-term Debt, Excluding Current Maturities	5,350	5,461
Credit Agreement | Revolving Credit Facility
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $487 and $373, respectively		(1,306)
Revolving Credit Facility | Credit Agreement 2018
Debt Instrument [Line Items]
Long-term debt	140,000	179,100
Revolving Credit Facility | Credit Agreement
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $487 and $373, respectively	(1,707)
Term Loan | Credit Agreement
Debt Instrument [Line Items]
Long-term debt	138,293	177,794
Acquisition Debt, Deferred Purchase Price | Notes Payable, Other Payables
Debt Instrument [Line Items]
Long-term debt	$ 5,938	$ 5,998

Credit Facility and Acquisiti_5

Credit Facility and Acquisition Debt - Credit Facility (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs			$ 495	$ 524
Credit Agreement
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 3,230	$ 4,508	10,669	12,987
Line of Credit
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs	$ 105	$ 138
Credit Agreement 2018 | Revolving Credit Facility
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs			$ 381	$ 414

Credit Facility and Acquisiti_6

Credit Facility and Acquisition Debt - Imputed Interest (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Series of Individually Immaterial Business Acquisitions
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 102	$ 70	$ 309	$ 212

Senior Notes (Narrative) (Detai

Senior Notes (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Senior Notes 4.25%
Debt Instrument [Line Items]
Debt instrument, term	56 months
Senior Notes
Debt Instrument [Line Items]
Long-term Debt, Fair Value	$ 371.4
Senior Note Two | Senior Notes 4.25%
Debt Instrument [Line Items]
Stated interest rate percentage	4.25%
Senior Note Two | Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Unamortized Debt Issuance Costs	4.30%
Senior Note One | Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Discount Rate	4.42%

Senior Notes (Carrying Value of

Senior Notes (Carrying Value of Senior Notes) (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Accumulated amortization, debt issuance costs	$ 2,859,000	$ 2,478,000
Senior Notes
Debt Instrument [Line Items]
Principal amount	400,000,000	400,000,000
Debt discount, net of accumulated amortization of $1,711 and $1,309, respectively	(2,789,000)	(3,191,000)
Debt issuance costs, net of accumulated amortization of $487 and $373, respectively	(790,000)	(904,000)
Carrying value of the Senior Notes	396,421,000	395,905,000
Accumulated amortization, debt discount	1,711,000	1,309,000
Accumulated amortization, debt issuance costs	$ 373,000	$ 487,000

Senior Notes (Interest Expense)

Senior Notes (Interest Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Instrument [Line Items]
Amortization of debt issuance costs			$ 495	$ 524
Senior Notes
Debt Instrument [Line Items]
Acquisition debt imputed interest expense	$ 4,250	$ 4,250	12,750	12,750
Accretion of debt discount, net of debt premium on senior notes	136	129	402	384
Amortization of debt issuance costs	$ 38	$ 37	$ 114	$ 110

Leases - Lease Costs (Details)

Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease cost	$ 1,007	$ 887	$ 2,984	$ 2,638
Short-term lease cost	63	75	157	261
Variable lease cost	86	69	278	183
Depreciation of leased assets	126	190	378	407
Interest on lease liabilities	119	137	366	345
Total finance lease cost	245	327	744	752
Total lease cost	$ 1,401	$ 1,358	$ 4,163	$ 3,834

Leases - Cash flow (Details)

Leases - Cash flow (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 3,235	$ 2,840
Cash paid for finance leases included in financing activities	$ 813	$ 806

Leases - Right-of-use Assets Ob

Leases - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 1,131	$ 412
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 1,027	$ 2,703

Leases - Carrying Values of Lea

Leases - Carrying Values of Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 15,522	$ 16,295
Finance lease right-of-use assets	8,897	8,249
Accumulated depreciation	(3,414)	(3,059)
Finance lease right-of-use assets, net	5,483	5,190
Operating lease obligations	2,831	2,713
Finance lease obligations	596	592
Total current lease liabilities	3,427	3,305
Obligations under operating leases, net of current portion	14,660	15,797
Finance lease non-current liabilities	6,107	5,831
Total non-current lease liabilities	20,767	21,628
Total lease liabilities	$ 24,194	$ 24,933

Leases - Lease Term and Discoun

Leases - Lease Term and Discount Rate (Details)	Sep. 30, 2024
Weighted-average remaining lease term (years)
Operating leases	7 years 3 months 18 days
Finance leases	13 years 1 month 6 days
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.10%

Leases - Maturities of Operatin

Leases - Maturities of Operating and Financing Lease Liabilities (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Operating
Remainder of 2024	$ 1,088
2025	4,044
2026	3,907
2027	3,665
2028	3,348
Thereafter	6,867
Total lease payments	22,919
Less: Interest	(5,428)
Present value of lease liabilities	17,491
Finance
Remainder of 2024	270
2025	1,063
2026	1,072
2027	1,073
2028	822
Thereafter	7,040
Total lease payments	11,340
Less: Interest	(4,637)
Present value of lease liabilities	$ 6,703

Stockholders' Equity Stockholde

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) - USD ($)			3 Months Ended		9 Months Ended
	Feb. 19, 2022	Apr. 16, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Class of Stock [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 26.54	$ 25.10	$ 25.48	$ 23.98
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 14,844	$ 400,000	$ 400,000	$ 500,000
Payment, Tax Withholding, Share-based Payment Arrangement					$ 424,000	$ 252,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price			$ 10.34		$ 10.34
Advisor
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			152	176	522	492
Director
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			3,919	3,747	13,345	8,342
Stock options
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					370,590
Exercise of stock options, shares			2,360	44,900	52,360	74,200
Proceeds from Stock Options Exercised					$ 1,271,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Returned For Option Price, Amount			$ 0	$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Other Increases (Decreases) in Period, Description			2,086	34,160	2,086	56,957
Share-based Compensation Arrangement by Share-based Payment Award, Options, Returned for Payroll Taxes			176	4,021	176	5,486
Share-based Compensation Arrangement by Share-based Payment Award, Options, Returned for Payroll Taxes			$ 5,000	$ 133,000	$ 5,000	$ 174,000
Dividend yield					1.79%
Expected volatility					43.59%
Risk-free interest rate					4.31%
Expected holding period (years)					6 years
Stock options | Black-Scholes
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					370,590	214,191
Share price at grant date						$ 24.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value					$ 3,830,000	$ 2,506,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period			44,490	1,700	532,266	103,550
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures Fair Valueriod			$ 460,000	$ 20,000	$ 6,311,000	$ 1,354,000
Stock options | Black-Scholes | Five Year Vesting Period
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value			$ 0	$ 0
Stock options | Monte-Carlo Pricing Model
Class of Stock [Line Items]
Share price at grant date					$ 32.69
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Grants in period			0	0	156,630	142,020
Forfeited in period, fair value			$ 781,000	$ 0	$ 1,623,000	$ 61,000
Grants in period, aggregate grant date market value			$ 0	$ 0	$ 3,834,000	$ 4,634,000
Shares withheld for tax withholding obligation (in shares)			0	0	16,354	1,473
Share-based payment arrangement, decrease for tax withholding obligation			$ 0	$ 0	$ 419,000	$ 50,000
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited			28,810	0	55,050	1,826
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 24.48	$ 32.63
Performance awards
Class of Stock [Line Items]
Forfeited in period			0	0	80,276	40,181
Forfeited in period, fair value			$ 0	$ 0	$ 871,000	$ 1,012,000
Good to Great Awards
Class of Stock [Line Items]
Share price at grant date	$ 25.08	$ 32.69
Forfeited in period			0	0	31,470	8,444
Forfeited in period, fair value			$ 0	$ 0	$ 790,000,000	$ 276,000,000

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 02, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense		$ 200,000	$ 300,000	$ 900,000	$ 600,000
Remaining authorized repurchase amount		48,900,000		48,900,000
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		100,000		300,000	500,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		400,000		1,500,000	1,000,000
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		700,000		$ 1,700,000	2,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				33%
Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense				$ 800,000
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly installment of annual cash retainer	$ 37,500
Admission grant	25,000
Officers and Key Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense		$ 500,000	$ 600,000	$ 600,000	$ 1,300,000
Lead Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly installment of annual cash retainer	5,000
Additional installment of annual cash retainer	20,000
Chairman of Audit Committee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly installment of annual cash retainer	5,000
Additional installment of annual cash retainer	20,000
Chairman of Compensation Commitee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly installment of annual cash retainer	3,750
Additional installment of annual cash retainer	15,000
Chairman of Corporate Governance
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly installment of annual cash retainer	2,500
Additional installment of annual cash retainer	$ 10,000

Stockholders' Equity (ESPP) (De

Stockholders' Equity (ESPP) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended					9 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common stock from employee stock purchase plan, shares		11,376			11,782	42,942	49,824
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased (in USD per share)		$ 21.26			$ 24.01	$ 21.26	$ 24.21
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		5.02%	5.24%	5.46%
Share-based compensation expense		$ 100				$ 300	$ 500
Dividend yield						1.84%
Expected volatility						41.15%
Expected holding period (years)		9 months	6 months	3 months
ESPP | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	4.80%
Expected holding period (years)	1 year

Stockholders' Equity (Weighted

Stockholders' Equity (Weighted Average Assumptions) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				1.84%
Expected volatility				41.15%
Risk-free interest rate	5.02%	5.24%	5.46%
Expected holding period (years)	9 months	6 months	3 months
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				1.79%
Expected volatility				43.59%
Risk-free interest rate				4.31%
Expected holding period (years)				6 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				370,590
Stock options | Black-Scholes
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				370,590	214,191
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value				$ 3,830	$ 2,506

Stockholders' Equity Cash Divid

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.1125	$ 0.3375	$ 0.3375
Dividends	$ 1,708	$ 1,704	$ 1,686	$ 1,683	$ 1,679	$ 1,661

Stockholders' Equity (Common St

Stockholders' Equity (Common Stock) (Details) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended		9 Months Ended
	Feb. 19, 2022	Apr. 16, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Director
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, Forfeitures, Weighted Average Grant Date Fair Value			$ 32.83	$ 28.25	$ 28.66	$ 29.78
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			3,919	3,747	13,345	8,342
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value			$ 131	$ 106	$ 385	$ 248
Advisor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			152	176	522	492
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value			$ 5	$ 5	$ 15	$ 15
Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants in period			0	0	0	30,000
Grants in period, aggregate grant date market value			$ 0	$ 0	$ 0	$ 826
Shares withheld for tax withholding obligation (in shares)			0	0	0	1,001
Share-based payment arrangement, decrease for tax withholding obligation			$ 0	$ 0	$ 0	$ 28
Share price at grant date						$ 27.54
Good to Great Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price at grant date	$ 25.08	$ 32.69
Forfeited in period			0	0	31,470	8,444
Forfeited in period, fair value			$ 0	$ 0	$ 790,000	$ 276,000

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Less: Earnings allocated to unvested restricted stock	$ 9,866	$ 4,645	$ 23,098	$ 21,775
Income attributable to common stockholders	(127)	(44)	(304)	(194)
Income attributable to common stockholders	$ 9,739	$ 4,601	$ 22,794	$ 21,581
Denominator [Abstract]
Denominator for basic earnings per common share – weighted average shares outstanding	15,011,000	14,820,000	14,951,000	14,791,000
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	15,491,000	15,514,000	15,400,000	15,480,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.65	$ 0.31	$ 1.52	$ 1.46
Continuing operations (in dollars per Share)	$ 0.63	$ 0.30	$ 1.48	$ 1.39
Antidilutive securities excluded from computation of diluted EPS	1,070,000	1,234,000	1,192,000	1,200,000
Stock options
Denominator [Abstract]
Effect of dilutive securities, share options (in shares)	64,000	83,000	33,000	78,000
Performance awards
Denominator [Abstract]
Effect of dilutive securities, share options (in shares)	416,000	611,000	416,000	611,000

Segment Reporting (Revenue, pre

Segment Reporting (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Revenues	$ 100,687	$ 90,494	$ 306,498	$ 283,686
Operating Income (Loss)	22,897	15,686	60,743	57,058
Income (loss) before income taxes:	14,849	6,776	36,030	30,824
Total assets	1,275,418		1,275,418		$ 1,268,052
Funeral
Segment Reporting Information [Line Items]
Revenues	63,702	62,626	199,128	197,216
Operating Income (Loss)	19,958	18,145	63,434	58,236
Income (loss) before income taxes:	19,767	18,377	63,301	58,824
Total assets	784,108		784,108		802,368
Cemetery
Segment Reporting Information [Line Items]
Revenues	36,985	27,868	107,370	86,470
Operating Income (Loss)	15,145	8,844	44,348	30,496
Income (loss) before income taxes:	15,282	8,902	44,652	30,757
Total assets	472,464		472,464		448,018
Corporate
Segment Reporting Information [Line Items]
Operating Income (Loss)	(12,206)	(11,303)	(47,039)	(31,674)
Income (loss) before income taxes:	(20,200)	(20,503)	(71,923)	(58,757)
Total assets	18,846		18,846		$ 17,666
Services
Segment Reporting Information [Line Items]
Revenues	44,916	43,708	139,048	136,437
Services | Funeral
Segment Reporting Information [Line Items]
Revenues	39,892	39,090	124,288	122,491
Services | Cemetery
Segment Reporting Information [Line Items]
Revenues	5,024	4,618	14,760	13,946
Merchandise
Segment Reporting Information [Line Items]
Revenues	24,212	24,392	75,158	76,750
Merchandise | Funeral
Segment Reporting Information [Line Items]
Revenues	19,455	20,325	61,778	64,505
Merchandise | Cemetery
Segment Reporting Information [Line Items]
Revenues	4,757	4,067	13,380	12,245
Cemetery property
Segment Reporting Information [Line Items]
Revenues	23,207	15,895	67,353	49,178
Cemetery property | Funeral
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Cemetery property | Cemetery
Segment Reporting Information [Line Items]
Revenues	23,207	15,895	67,353	49,178
Other revenue
Segment Reporting Information [Line Items]
Revenues	8,352	6,499	24,939	21,321
Other revenue | Funeral
Segment Reporting Information [Line Items]
Revenues	4,355	3,211	13,062	10,220
Other revenue | Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 3,997	$ 3,288	$ 11,877	$ 11,101

Segment Reporting Revenue (Deta

Segment Reporting Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Revenues	$ 100,687	$ 90,494	$ 306,498	$ 283,686
Services
Segment Reporting Information [Line Items]
Revenues	44,916	43,708	139,048	136,437
Merchandise
Segment Reporting Information [Line Items]
Revenues	24,212	24,392	75,158	76,750
Cemetery property
Segment Reporting Information [Line Items]
Revenues	23,207	15,895	67,353	49,178
Other revenue
Segment Reporting Information [Line Items]
Revenues	8,352	6,499	24,939	21,321
Funeral
Segment Reporting Information [Line Items]
Revenues	63,702	62,626	199,128	197,216
Funeral | Services
Segment Reporting Information [Line Items]
Revenues	39,892	39,090	124,288	122,491
Funeral | Merchandise
Segment Reporting Information [Line Items]
Revenues	19,455	20,325	61,778	64,505
Funeral | Cemetery property
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Funeral | Other revenue
Segment Reporting Information [Line Items]
Revenues	4,355	3,211	13,062	10,220
Cemetery
Segment Reporting Information [Line Items]
Revenues	36,985	27,868	107,370	86,470
Cemetery | Services
Segment Reporting Information [Line Items]
Revenues	5,024	4,618	14,760	13,946
Cemetery | Merchandise
Segment Reporting Information [Line Items]
Revenues	4,757	4,067	13,380	12,245
Cemetery | Cemetery property
Segment Reporting Information [Line Items]
Revenues	23,207	15,895	67,353	49,178
Cemetery | Other revenue
Segment Reporting Information [Line Items]
Revenues	$ 3,997	$ 3,288	$ 11,877	$ 11,101

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Other current assets:
Prepaid expenses	$ 2,776		$ 3,779
Other current assets	137		137
Total other current assets	3,198		4,791
Acquisition debt	588		537
Finance lease obligations	596		592
Operating lease obligations	2,831		2,713
Total current portion of debt and lease obligations	4,015		3,842
Accrued liabilities:
Accrued incentive compensation	10,132		13,156
Accrued salaries and wages	6,727		2,285
Accrued interest	6,552		2,409
Accrued insurance	3,481		3,017
Accrued vacation	3,448		3,647
Unrecognized tax benefit	3,449		3,382
Accrued ad valorem and franchise taxes	2,505		2,395
Employee meetings and award trips	1,599		1,185
Accrued commissions	1,045		1,144
Income tax payable	679		0
Other accrued liabilities	487		1,358
Federal income taxes payable	997		1,384
Total accrued liabilities	41,101		35,362
Other long-term liabilities:
Incentive compensation	972		1,855
Other long-term liabilities	419		0
Total other long-term liabilities	1,391		1,855
Cash paid for interest	19,729	$ 21,754
Cash paid for taxes	13,434	$ 9,388
Federal income taxes receivable
Other current assets:
Income taxes receivable	285		454
State income taxes receivable
Other current assets:
Income taxes receivable	$ 0		$ 421