StoneMor 10-Q 8 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	1-May-15
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	STON
Entity Registrant Name	STONEMOR PARTNERS LP
Entity Central Index Key	1286131
Current Fiscal Year End Date	-19
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		29,259,424

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheet (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$6,397	$10,401
Accounts receivable, net of allowance	65,429	62,503
Prepaid expenses	3,107	4,708
Other current assets	24,613	24,266
Total current assets	99,546	101,878
Long-term accounts receivable, net of allowance	91,088	89,536
Cemetery property	339,821	339,848
Property and equipment, net of accumulated depreciation	99,569	100,391
Merchandise trusts, restricted, at fair value	488,007	484,820
Perpetual care trusts, restricted, at fair value	345,183	345,105
Deferred financing costs, net of accumulated amortization	8,707	9,089
Deferred selling and obtaining costs	102,904	97,795
Deferred tax assets	40	40
Goodwill	58,836	58,836
Intangible assets	68,441	68,990
Other assets	3,211	3,136
Total assets	1,705,353	1,699,464
Current liabilities:
Accounts payable and accrued liabilities	34,552	35,382
Accrued interest	4,742	1,219
Current portion, long-term debt	1,664	2,251
Total current liabilities	40,958	38,852
Other long-term liabilities	1,237	1,292
Obligation for lease and management agreements, net	8,943	8,767
Long-term debt	297,184	285,378
Deferred cemetery revenues, net	661,877	643,408
Deferred tax liabilities	17,573	17,708
Merchandise liability	150,195	150,192
Perpetual care trust corpus	345,183	345,105
Total liabilities	1,523,150	1,490,702
Commitments and contingencies
Partners' capital (deficit)
General partner deficit	-6,204	-5,113
Common partners, 29,259 and 29,204 units outstanding as of March 31, 2015 and December 31, 2014, respectively	188,407	213,875
Total partners' capital	182,203	208,762
Total liabilities and partners' capital	$1,705,353	$1,699,464

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheet (Parenthetical)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Common partners units, outstanding	29,259	29,204

Condensed_Consolidated_Stateme

Condensed Consolidated Statement of Operations (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Revenues:
Total revenues	$67,417	$64,387
Costs and expenses:
Selling expense	13,910	11,189
General and administrative expense	9,329	7,645
Corporate overhead	8,734	7,456
Depreciation and amortization	2,952	2,368
Acquisition related costs, net of recoveries	349	349
Total cost and expenses	70,772	59,126
Operating profit (loss)	-3,355	5,261
Gain on acquisition		412
Interest expense	5,463	5,574
Net income (loss) before income taxes	-8,818	99
Income tax expense (benefit)	65	-310
Net income (loss)	-8,883	409
General partner's interest in net income (loss) for the period	-120	4
Limited partners' interest in net income (loss) for the period	-8,763	405
Net income (loss) per limited partner unit (basic and diluted)	($0.30)	$0.02
Weighted average number of limited partners' units outstanding - basic	29,230	22,493
Weighted average number of limited partners' units outstanding - diluted	29,230	22,787
Distributions declared per unit	$0.63	$0.60
Cemetery
Revenues:
Merchandise	26,937	26,068
Services	13,910	10,297
Investment and other	11,310	16,275
Costs and expenses:
Perpetual care	1,667	1,391
Merchandise	5,416	6,113
Cemetery expense	16,265	13,329
Funeral Home
Revenues:
Merchandise	7,075	5,052
Services	8,185	6,695
Costs and expenses:
Perpetual care	5,593	4,787
Merchandise	2,376	1,646
Other	$4,181	$2,853

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Operations (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Corporate overhead, unit-based compensation	$272	$271

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Partners' Capital (Deficit) (USD $)	Total	Common Unit Holders	General Partner
In Thousands
Balance at Dec. 31, 2014	$208,762	$213,875	($5,113)
Issuance of common units	1,421	1,421
Compensation related to unit awards	272	272
Net loss	-8,883	-8,763	-120
Cash distributions	-17,948	-16,977	-971
Unit distributions	-1,421	-1,421
Balance at Mar. 31, 2015	$182,203	$188,407	($6,204)

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Operating activities:
Net income (loss)	($8,883)	$409
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Cost of lots sold	2,048	3,057
Depreciation and amortization	2,952	2,368
Unit-based compensation	272	271
Accretion of debt discounts	734	624
Gain on acquisition		-412
Changes in assets and liabilities that provided (used) cash:
Accounts receivable	-5,196	-3,168
Allowance for doubtful accounts	719	705
Merchandise trust fund	-10,231	-16,420
Prepaid expenses	1,601	1,142
Other current assets	-348	3,394
Other assets	-92	-44
Accounts payable and accrued and other liabilities	2,524	-9,564
Deferred selling and obtaining costs	-5,109	-2,803
Deferred cemetery revenue	24,842	18,881
Deferred taxes (net)	-135	-551
Merchandise liability	155	-829
Net cash provided by (used in) operating activities	5,853	-2,940
Investing activities:
Cash paid for cemetery property	-1,501	-748
Purchase of subsidiaries		-200
Cash paid for property and equipment	-1,314	-1,330
Net cash used in investing activities	-2,815	-2,278
Financing activities:
Cash distributions	-17,948	-13,391
Additional borrowings on long-term debt	20,335	17,000
Repayments of long-term debt	-9,395	-55,504
Proceeds from public offerings		53,178
Cost of financing activities	-34
Net cash provided by (used in) financing activities	-7,042	1,283
Net decrease in cash and cash equivalents	-4,004	-3,935
Cash and cash equivalents - Beginning of period	10,401	12,175
Cash and cash equivalents - End of period	6,397	8,240
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	1,176	1,423
Cash paid during the period for income taxes	66
Non-cash investing and financing activities:
Acquisition of assets by financing	$137	$30

NATURE_OF_OPERATIONS_BASIS_OF_

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1	NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	StoneMor Partners L.P. (“StoneMor”, the “Company” or the “Partnership”) is a provider of funeral and cemetery products and services in the death care industry in the United States. Through its subsidiaries, StoneMor offers a complete range of funeral merchandise and services, along with cemetery property, merchandise and services, both at the time of need and on a pre-need basis. As of March 31, 2015, the Partnership operated 303 cemeteries in 27 states and Puerto Rico, of which 272 are owned and 31 are operated under lease, management or operating agreements. The Partnership also owned and operated 98 funeral homes in 19 states and Puerto Rico.
	Basis of Presentation
	The unaudited condensed consolidated financial statements included in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All interim financial data is unaudited. However, in the opinion of management, the interim financial data as of March 31, 2015 and for the three months ended March 31, 2015 and 2014 includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods. The results of operations for interim periods are not necessarily indicative of the results of operations to be expected for a full year. The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements included in the Company’s 2014 Annual Report on Form 10-K (“2014 Form 10-K”), but does not include all disclosures required by GAAP, which are presented in the Company’s 2014 Form 10-K.
	Principles of Consolidation
	The unaudited condensed consolidated financial statements include the accounts of each of the Company’s subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 31 cemeteries under long-term lease, operating or management contracts. The operations of 16 of these managed cemeteries have been consolidated in accordance with the provisions of Accounting Standards Codification (ASC) 810.
	The Company operates 15 cemeteries under long-term lease, operating or management agreements that do not qualify as acquisitions for accounting purposes, including 13 cemeteries related to the transaction with the Archdiocese of Philadelphia that closed in the second quarter of 2014. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of these cemeteries’ merchandise and perpetual care trusts as variable interest entities since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under these long-term lease, operating or management agreements, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries. The Company earns revenues related to sales of merchandise, services, and interment rights and incurs expenses related to such sales and the maintenance and upkeep of these cemeteries. Upon termination of these contracts, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the contract period. The Company has also recognized the existing merchandise liabilities that it assumed as part of these agreements.
	New Accounting Pronouncements
	In the second quarter of 2014, the Financial Accounting Standards Board issued Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which supersedes the revenue recognition requirements in “Topic 605 - Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. On April 29, 2015, the Financial Accounting Standards Board issued for public comment a proposed update that would defer the effective date of ASU 2014-09 by one year. The Company is currently in the process of evaluating the potential impact of this update on its financial statements.
	In the first quarter of 2015, the Financial Accounting Standards Board issued Update No. 2015-02, “Consolidation (Topic 810)” (“ASU 2015-02”), which amends previous consolidation analysis guidance. ASU 2015-02 requires companies to consider revised consolidation criteria regarding limited partnerships and similar legal entities. The amendments are effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early application is permitted. The Company is currently in the process of evaluating the impact of this update, which is not expected to have a significant impact on the Company’s financial position, results of operations, or cash flows.
	In the second quarter of 2015, the Financial Accounting Standards Board issued Update No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs. ASU 2015-03 requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by ASU 2015-03. The amendments in the update are effective for annual reporting periods beginning after December 15, 2015, including interim periods within those reporting periods. Early application is permitted. The Company is currently in the process of evaluating the impact of this update, which is not expected to have a significant impact on its financial position, results of operations, or cash flows.
	Use of Estimates
	Preparation of these unaudited condensed consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expense during the reporting periods. As a result, actual results could differ from those estimates. The most significant estimates in the unaudited condensed consolidated financial statements are the valuation of assets in the merchandise trusts and perpetual care trusts, allowance for cancellations, unit-based compensation, merchandise liability, deferred sales revenue, deferred margin, deferred merchandise trust investment earnings, deferred obtaining costs, assets and liabilities obtained via business combinations and income taxes. Deferred sales revenue, deferred margin and deferred merchandise trust investment earnings are included in deferred cemetery revenues, net, on the unaudited condensed consolidated balance sheet.

LONGTERM_ACCOUNTS_RECEIVABLE_N

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	3 Months Ended
	Mar. 31, 2015
LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	2	LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE
	Long-term accounts receivable, net, consists of the following:
			As of
			March 31,			December 31,
			2015			2014
			(in thousands)
	Customer receivables		$	200,643		$	194,537
	Unearned finance income			(20,911	)		(20,360	)
	Allowance for contract cancellations			(23,215	)		(22,138	)
				156,517			152,039
	Less: current portion, net of allowance			65,429			62,503
	Long-term portion, net of allowance		$	91,088		$	89,536
	Activity in the allowance for contract cancellations is as follows:
			For the three months ended March 31,
			2015			2014
			(in thousands)
	Balance - Beginning of period		$	22,138		$	20,275
	Provision for cancellations			6,072			5,031
	Charge-offs - net			(4,995	)		(4,057	)
	Balance - End of period		$	23,215		$	21,249
	There have been no changes to the Company’s long-term accounts receivable accounting policies since the filing of the Company’s 2014 Form 10-K.

CEMETERY_PROPERTY

CEMETERY PROPERTY	3 Months Ended
	Mar. 31, 2015
CEMETERY PROPERTY	3	CEMETERY PROPERTY
	Cemetery property consists of the following:
			As of
			March 31,		December 31,
			2015		2014
			(in thousands)
	Developed land		$	79,134	$	79,058
	Undeveloped land			172,141		172,238
	Mausoleum crypts and lawn crypts			78,518		78,524
	Other land			10,028		10,028
	Total		$	339,821	$	339,848

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2015
PROPERTY AND EQUIPMENT	4	PROPERTY AND EQUIPMENT
	Major classes of property and equipment follow:
			As of
			March 31,			December 31,
			2015			2014
			(in thousands)
	Building and improvements		$	108,615		$	108,178
	Furniture and equipment			50,019			49,290
				158,634			157,468
	Less: accumulated depreciation			(59,065	)		(57,077	)
	Property and equipment - net		$	99,569		$	100,391
	Depreciation expense was $2.4 million and $2.0 million during the three months ended March 31, 2015 and 2014, respectively.

MERCHANDISE_TRUSTS

MERCHANDISE TRUSTS	3 Months Ended
	Mar. 31, 2015
MERCHANDISE TRUSTS	5	MERCHANDISE TRUSTS
	At March 31, 2015, the Company’s merchandise trusts consisted of the following types of assets:
		•		Money market funds that invest in low risk short term securities;
		•		Publicly traded mutual funds that invest in underlying debt securities;
		•		Publicly traded mutual funds that invest in underlying equity securities;
		•		Equity investments primarily in securities that are currently paying dividends or distributions. These investments include Master Limited Partnerships and global equity securities;
		•		Fixed maturity debt securities issued by various corporate entities; and
		•		Fixed maturity debt securities issued by U.S. states and local government agencies.
	All of these investments are classified as Available for Sale as defined by the Investments in Debt and Equity topic of the ASC. Accordingly, all of the assets are carried at fair value. All of these investments are considered to be either Level 1 or Level 2 assets as defined by the Fair Value Measurements and Disclosures topic of the ASC. See Note 15 for further details. There were no Level 3 assets.
	The merchandise trusts are variable interest entities (VIE) for which the Company is the primary beneficiary. The assets held in the merchandise trusts are required to be used to purchase the merchandise to which they relate. If the value of these assets falls below the cost of purchasing such merchandise, the Company may be required to fund this shortfall.
	The Company has included $8.4 million and $8.3 million of investments held in trust by the West Virginia Funeral Directors Association at March 31, 2015 and December 31, 2014, respectively, in its merchandise trust assets. As required by law, the Company deposits a portion of certain funeral merchandise sales in West Virginia into a trust that is held by the West Virginia Funeral Directors Association. These trusts are recorded at their account value, which approximates their fair value.
	The cost and market value associated with the assets held in the merchandise trusts at March 31, 2015 and December 31, 2014 were as follows:
	As of March 31, 2015		Cost			Gross			Gross			Fair
						Unrealized			Unrealized			Value
						Gains			Losses
			(in thousands)
	Short-term investments		$	31,591		$	—		$	—		$	31,591
	Fixed maturities:
	U.S. State and local government agency			65			15			—			80
	Corporate debt securities			12,566			67			(376	)		12,257
	Other debt securities			7,182			—			(8	)		7,174
	Total fixed maturities			19,813			82			(384	)		19,511
	Mutual funds - debt securities			246,768			978			(9,047	)		238,699
	Mutual funds - equity securities			129,452			2,772			(1,578	)		130,646
	Equity securities			54,888			3,500			(4,336	)		54,052
	Other invested assets			5,469			—			(343	)		5,126
	Total managed investments		$	487,981		$	7,332		$	(15,688	)	$	479,625
	West Virginia Trust Receivable			8,382			—			—			8,382
	Total		$	496,363		$	7,332		$	(15,688	)	$	488,007
	As of December 31, 2014		Cost			Gross			Gross			Fair
						Unrealized			Unrealized			Value
						Gains			Losses
			(in thousands)
	Short-term investments		$	52,521		$	—		$	—		$	52,521
	Fixed maturities:
	U.S. State and local government agency			270			—			(1	)		269
	Corporate debt securities			9,400			23			(447	)		8,976
	Other debt securities			7,157			—			(18	)		7,139
	Total fixed maturities			16,827			23			(466	)		16,384
	Mutual funds - debt securities			150,477			869			(8,666	)		142,680
	Mutual funds - equity securities			167,353			12,568			(463	)		179,458
	Equity securities			81,639			4,167			(5,507	)		80,299
	Other invested assets			5,400			—			(241	)		5,159
	Total managed investments		$	474,217		$	17,627		$	(15,343	)	$	476,501
	West Virginia Trust Receivable			8,319			—			—			8,319
	Total		$	482,536		$	17,627		$	(15,343	)	$	484,820
	The contractual maturities of debt securities as of March 31, 2015 are presented below:
	As of March 31, 2015		Less than			1 year through			6 years through			More than
			1 year			5 years			10 years			10 years
			(in thousands)
	U.S. State and local government agency		$	—		$	18		$	60		$	2
	Corporate debt securities			—			7,052			5,205			—
	Other debt securities			891			6,283			—			—
	Total fixed maturities		$	891		$	13,353		$	5,265		$	2
	Temporary Declines in Fair Value
	The Company evaluates declines in fair value below cost of each individual asset held in the merchandise trusts on a quarterly basis.
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at March 31, 2015 and December 31, 2014 is presented below:
			Less than 12 months						12 Months or more						Total				Number of
																			Securities in
	As of March 31, 2015		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized		Loss Position
			Value			Losses			Value			Losses			Value		Losses
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	6,070		$	214		$	2,539		$	162		$	8,609	$	376		46
Other debt securities			2,384			2			4,790			6			7,174		8		13
Total fixed maturities			8,454			216			7,329			168			15,783		384		59
Mutual funds - debt securities			87,042			617			132,090			8,430			219,132		9,047		28
Mutual funds - equity securities			49,100			1,578			—			—			49,100		1,578		4
Equity securities			26,285			3,671			3,511			665			29,796		4,336		56
Other invested assets			—			—			4,918			343			4,918		343		1
Total		$	170,881		$	6,082		$	147,848		$	9,606		$	318,729	$	15,688		148
		Less than 12 months						12 Months or more						Total				Number of
																		Securities in
As of December 31, 2014		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized		Loss Position
		Value			Losses			Value			Losses			Value		Losses
		(in thousands, except number of securities data)
Fixed maturities:
U.S. State and local government agency		$	143		$	1		$	—		$	—		$	143	$	1		3
Corporate debt securities			5,905			342			1,506			105			7,411		447		58
Other debt securities			2,370			8			4,769			10			7,139		18		13
Total fixed maturities			8,418			351			6,275			115			14,693		466		74
Mutual funds - debt securities			32,072			1,039			95,629			7,627			127,701		8,666		34
Mutual funds - equity securities			4,147			463			—			—			4,147		463		2
Equity securities			44,563			4,641			3,909			866			48,472		5,507		60
Other invested assets			—			—			4,881			241			4,881		241		1
Total		$	89,200		$	6,494		$	110,694		$	8,849		$	199,894	$	15,343		171
There were 148 and 171 securities in an unrealized loss position in merchandise trusts as of March 31, 2015 and December 31, 2014, respectively, of which 38 and 39, respectively, were in an unrealized loss position for more than twelve months. For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and has concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities.
Other-Than-Temporary Impairment of Trust Assets
During the three months ended March 31, 2015, the Company determined that there were two securities with an aggregate cost basis of approximately $0.6 million and an aggregate fair value of approximately $0.4 million, resulting in an impairment of $0.2 million, wherein such impairment was considered to be other-than-temporary. Accordingly, the Company adjusted the cost basis of these assets to their current value and offset this change against deferred revenue. This reduction in deferred revenue will be reflected in earnings in future periods as the underlying merchandise is delivered or the underlying service is performed.
During the three months ended March 31, 2014, the Company determined that there were no other than temporary impairments to the investment portfolio in the merchandise trusts.
A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2015 is presented below:
Fair		Contributions		Distributions	Interest/		Capital	Realized		Taxes	Fees		Unrealized	Fair
Value at					Dividends		Gain	Gain/					Change in	Value at
12/31/14							Distributions	Loss (1)					Fair Value	3/31/15
(in thousands)
$484,820		16,540		-11,537	3,874		—	5,702		-15	-737		-10,640	$488,007
-1	Includes $3.9 million representing the net effect of other-than-temporary impairment charges and the release of previously realized impairment charges, as a result of sales and maturities of impaired securities.
The Company made net contributions into the trusts of approximately $5.0 million during the three months ended March 31, 2015. During the three months ended March 31, 2015, purchases and sales of securities available for sale included in trust investments were approximately $239.0 million and $239.1 million, respectively.

PERPETUAL_CARE_TRUSTS

PERPETUAL CARE TRUSTS	3 Months Ended
	Mar. 31, 2015
PERPETUAL CARE TRUSTS	6	PERPETUAL CARE TRUSTS
	At March 31, 2015, the Company’s perpetual care trusts consisted of the following types of assets:
		•		Money market funds that invest in low risk short term securities;
		•		Publicly traded mutual funds that invest in underlying debt securities;
		•		Publicly traded mutual funds that invest in underlying equity securities;
		•		Equity investments that are currently paying dividends or distributions. These investments include Master Limited Partnerships and global equity securities;
		•		Fixed maturity debt securities issued by various corporate entities;
		•		Fixed maturity debt securities issued by the U.S. Government and U.S. Government agencies; and
		•		Fixed maturity debt securities issued by U.S. states and local government agencies.
	All of these investments are classified as Available for Sale as defined by the Investments in Debt and Equity topic of the ASC. Accordingly, all of the assets are carried at fair value. All of these investments are considered to be either Level 1 or Level 2 assets as defined by the Fair Value Measurements and Disclosures topic of the ASC. See Note 15 for further details. There were no Level 3 assets.
	The cost and market value associated with the assets held in the perpetual care trusts at March 31, 2015 and December 31, 2014 were as follows:
	As of March 31, 2015		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	30,012	$	—		$	—		$	30,012
	Fixed maturities:
	U.S. Government and federal agency			100		15			—			115
	U.S. State and local government agency			27		1			—			28
	Corporate debt securities			24,774		224			(782	)		24,216
	Other debt securities			371		—			—			371
	Total fixed maturities			25,272		240			(782	)		24,730
	Mutual funds - debt securities			202,419		414			(4,777	)		198,056
	Mutual funds - equity securities			77,034		12,763			(40	)		89,757
	Equity securities			2,167		489			(35	)		2,621
	Other invested assets			7		—			—			7
	Total		$	336,911	$	13,906		$	(5,634	)	$	345,183
	As of December 31, 2014		Cost		Gross			Gross			Fair Value
					Unrealized			Unrealized
					Gains			Losses
			(in thousands)
	Short-term investments		$	26,644	$	—		$	—		$	26,644
	Fixed maturities:
	U.S. Government and federal agency			100		16			—			116
	U.S. State and local government agency			78		1			—			79
	Corporate debt securities			24,275		104			(913	)		23,466
	Other debt securities			371		—			—			371
	Total fixed maturities			24,824		121			(913	)		24,032
	Mutual funds - debt securities			128,735		379			(5,220	)		123,894
	Mutual funds - equity securities			103,701		23,003			(1,268	)		125,436
	Equity securities			30,617		14,704			(247	)		45,074
	Other invested assets			25		—			—			25
	Total		$	314,546	$	38,207		$	(7,648	)	$	345,105
	The contractual maturities of debt securities as of March 31, 2015 were as follows:
	As of March 31, 2015		Less than		1 year through			6 years through			More than
			1 year		5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	—	$	115		$	—		$	—
	U.S. State and local government agency			28		—			—			—
	Corporate debt securities			455		14,723			9,018			20
	Other debt securities			371		—			—			—
	Total fixed maturities		$	854	$	14,838		$	9,018		$	20
	Temporary Declines in Fair Value
	The Company evaluates declines in fair value below cost of each individual asset held in the perpetual care trusts on a quarterly basis.
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at March 31, 2015 and December 31, 2014 is presented below:
			Less than 12 months					12 Months or more					Total					Number of
																		Securities in
	As of March 31, 2015		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
			Value		Losses			Value			Losses		Value		Losses
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	10,571	$	516		$	3,861		$	266	$	14,432	$	782			55
	Total fixed maturities			10,571		516			3,861			266		14,432		782			55
	Mutual funds - debt securities			18,437		529			119,177			4,248		137,614		4,777			30
Mutual funds - equity securities			3,458		40			—			—		3,458		40			2
Equity securities			237		32			619			3		856		35			25
Total		$	32,703	$	1,117		$	123,657		$	4,517	$	156,360	$	5,634			112
		Less than 12 months					12 Months or more					Total					Number of
																	Securities in
As of December 31, 2014		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
		Value		Losses			Value			Losses		Value		Losses
		(in thousands, except number of securities data)
Fixed maturities:
Corporate debt securities		$	14,434	$	798		$	2,519		$	115	$	16,953	$	913			83
Total fixed maturities			14,434		798			2,519			115		16,953		913			83
Mutual funds - debt securities			30,345		768			86,814			4,452		117,159		5,220			31
Mutual funds - equity securities			13,035		1,268			—			—		13,035		1,268			5
Equity securities			3,866		245			620			2		4,486		247			29
Total		$	61,680	$	3,079		$	89,953		$	4,569	$	151,633	$	7,648			148
There were 112 and 148 securities in an unrealized loss position in perpetual care trusts as of March 31, 2015 and December 31, 2014, respectively, of which 22 and 20, respectively, were in an unrealized loss position for more than twelve months. For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and has concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities.
Other-Than-Temporary Impairment of Trust Assets
During the three months ended March 31, 2015 and 2014, the Company determined that there were no other than temporary impairments to the investment portfolio in the perpetual care trusts.
A reconciliation of the Company’s perpetual care trust activities for the three months ended March 31, 2015 is presented below:
Fair		Contributions		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized			Fair
Value at							Dividends			Gain		Gain/								Change in			Value at
12/31/14										Distributions		Loss (1)								Fair Value			3/31/15
(in thousands)
$345,105			6,478		(2,793	)		3,649			—		15,699		(134	)		(534	)		(22,287	)	$	345,183
-1	Includes $12.0 million representing the net effect of other-than-temporary impairment charges and the release of previously realized impairment charges, as a result of sales and maturities of impaired securities.
The Company made net contributions into the trusts of approximately $3.7 million during the three months ended March 31, 2015. During the three months ended March 31, 2015, purchases and sales of securities available for sale included in trust investments were approximately $233.9 million and $230.7 million, respectively.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2015
GOODWILL AND INTANGIBLE ASSETS	7	GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in acquisitions.
	There have been no changes in the goodwill balance during the period and a summary by reportable segment is as follows:
			Cemeteries							Funeral
			Southeast		Northeast			West		Homes		Total
			(in thousands)
	Goodwill as of March 31, 2015 and December 31, 2014		$	8,950	$	3,288		$	11,948	$	34,650	$	58,836
	Other Acquired Intangible Assets
	The Company has other acquired intangible assets, most of which have been recognized as a result of acquisitions and long-term lease, management and operating agreements. All of the intangible assets are amortized as a component of depreciation and amortization in the unaudited condensed consolidated statement of operations. The major classes of intangible assets are as follows:
			As of March 31, 2015							As of December 31, 2014
			Gross Carrying		Accumulated			Net Intangible		Gross Carrying		Accumulated			Net Intangible
			Amount		Amortization			Asset		Amount		Amortization			Asset
			(in thousands)
	Amortized intangible assets:
	Lease and management agreements		$	59,758	$	(830	)	$	58,928	$	59,758	$	(581	)	$	59,177
	Underlying contract value			6,239		(897	)		5,342		6,239		(858	)		5,381
	Non-compete agreements			5,250		(2,375	)		2,875		5,250		(2,126	)		3,124
	Other intangible assets			1,439		(143	)		1,296		1,439		(131	)		1,308
	Total intangible assets		$	72,686	$	(4,245	)	$	68,441	$	72,686	$	(3,696	)	$	68,990
	See Note 7 of the Company’s 2014 Form 10-K for a discussion of the Company’s intangible assets, including its contract-based intangible asset pertaining to the lease and management agreements with the Archdiocese of Philadelphia.

LONGTERM_DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2015
LONG-TERM DEBT	8	LONG-TERM DEBT
	The Company had the following outstanding debt:
			As of
			March 31,		December 31,
			2015		2014
			(in thousands)
	7.875% Senior Notes, due June 2021		$	175,000	$	175,000
	Credit Facility, due December 2019:
	Working Capital Draws			97,902		85,902
	Acquisition Draws			25,000		25,000
	Notes payable - acquisition debt			819		861
	Notes payable - acquisition non-competes			2,396		2,765
	Insurance and vehicle financing			1,121		1,632
	Total			302,238		291,160
	Less current portion			1,664		2,251
	Less unamortized bond and note payable discounts			3,390		3,531
	Long-term portion		$	297,184	$	285,378
	This note includes a summary of material terms of the Company’s senior notes and revolving credit facility. For a more detailed description of the Company’s long-term debt agreements, see the Company’s 2014 Form 10-K.
	7.875% Senior Notes due 2021
	On May 28, 2013, the Company issued $175.0 million aggregate principal amount of 7.875% Senior Notes due 2021 (the “Senior Notes”). The Company pays 7.875% interest per annum on the principal amount of the Senior Notes, payable in cash semi-annually in arrears on June 1 and December 1 of each year, since December 1, 2013. The net proceeds from the offering were used to retire a $150.0 million aggregate principal amount of 10.25% Senior Notes due 2017 and the remaining proceeds were used for general corporate purposes. The Senior Notes were issued at 97.832% of par resulting in gross proceeds of $171.2 million with an original issue discount of approximately $3.8 million. The Company incurred debt issuance costs and fees of approximately $4.6 million. These costs and fees are deferred and are amortized over the life of the Senior Notes. Based on trades made on March 31, 2015, the Company has estimated the fair value of its Senior Notes to be in excess of par and trading at a premium of 4.94%, which would imply a fair value of $183.6 million at March 31, 2015. The Senior Notes are valued using Level 2 inputs as defined by the Fair Value Measurements and Disclosures topic of the ASC in Note 15. As of March 31, 2015, the Company was in compliance with all applicable covenants of the Senior Notes.
	Credit Facility
	On December 19, 2014, the Partnership entered into the Fourth Amended and Restated Credit Agreement (the “Credit Agreement”).
	The Credit Agreement provides for a single revolving credit facility of $180.0 million (the “Credit Facility”) maturing on December 19, 2019. Additionally the Credit Agreement provides for an uncommitted ability to increase the Credit Facility by an additional $70.0 million. The summary of the material terms of the Credit Agreement is set forth below. Capitalized terms, which are not defined in the following description, shall have the meaning assigned to such terms in the Credit Agreement.
	At March 31, 2015, amounts outstanding under the Credit Facility bore interest at rates of approximately 3.5%. The interest rates on the Credit Facility are calculated as follows:
		•		For Eurodollar Rate Loans, the outstanding principal amount thereof bears interest for each Interest Period at a rate per annum equal to the Eurodollar Rate for the Interest Period plus the Applicable Rate for Eurodollar Rate Loans; and
		•		For Base Rate Loans and Swing Line Loans, the outstanding principal amount thereof bears interest from the applicable borrowing date at a rate per annum equal to the Base Rate plus the Applicable Rate for Base Rate Loans.
	In addition, the Borrowers must pay a Letter of Credit Fee for each Letter of Credit equal to the Applicable Rate for Letter of Credit Fees times the daily amount to be drawn under such Letter of Credit. The Applicable Rate is determined based on the Consolidated Leverage Ratio of the Partnership and its Subsidiaries, and ranges from 2.25% to 4.00% for Eurodollar Rate Loans and Letter of Credit Fees, and 1.25% to 3.00% for Base Rate Loans. The current Applicable Rate for each of: (i) Eurodollar Rate Loans and Letter of Credit Fees is 3.75% and (ii) Base Rate Loans is 2.75% based on the current Consolidated Leverage Ratio. The Credit Agreement also requires the Borrowers to pay a quarterly unused commitment fee, which is calculated based on the amount by which the commitments under the Credit Agreement exceed the usage of such commitments.
	The Credit Agreement contains financial covenants, pursuant to which the Borrowers and the Guarantors will not permit:
		•		Consolidated EBITDA for any Measurement Period to be less than the sum of (i) $80.0 million plus (ii) 80% of the aggregate of all Consolidated EBITDA for each Permitted Acquisition completed after June 30, 2014;
		•		the Consolidated Debt Service Coverage Ratio to be less than 2.50 to 1.0 for any Measurement Period; and
		•		the Consolidated Leverage Ratio to be greater than 4.00 to 1.0 for any period.
	The covenants include, among other limitations, limitations on: (i) liens, (ii) the creation or incurrence of debt, (iii) investments and acquisitions, (iv) dispositions of property, (v) dividends, distributions and redemptions, and (vi) transactions with Affiliates.
	The Credit Agreement provides that two types of draws are permitted with respect to the Credit Facility: Acquisition Draws and Working Capital Draws. The proceeds of Acquisition Draws may be utilized by the Borrowers to finance Permitted Acquisitions, the purchase and construction of mausoleums and related costs or the net amount of Merchandise Trust deposits made after the Closing Date under the Credit Agreement, irrespective of whether such amounts relate to new or existing cemeteries or funeral homes. The proceeds of Working Capital Draws, Letters of Credit and Swing Line Loans may be utilized by the Borrowers to finance working capital requirements, Capital Expenditures and for other general corporate purposes. The borrowing of Working Capital Advances is subject to a borrowing formula of 85% of Eligible Receivables. This limit was $133.0 million at March 31, 2015.
	Each Acquisition Draw is subject to equal quarterly amortization of the principal amount of such draw, with annual principal payments comprised of ten percent (10%) of the related draw amount, commencing on the second anniversary of such draw, with the remaining principal due on the Maturity Date, subject to certain mandatory prepayment requirements. Working Capital Draws are due on the Maturity Date, subject to certain mandatory prepayment requirements.
	As of March 31, 2015, there were $122.9 million of outstanding borrowings under the Credit Facility. The Credit Facility approximates fair value as it consists of multiple current LIBOR borrowings with maturities of 90 days or less, with amounts that can be rolled-over or reborrowed at market rates. It is valued using Level 2 inputs. As of March 31, 2015, the Company complied with all applicable financial covenants.
	The Company routinely incurs debt financing costs and fees when borrowing under, or making amendments to, the Credit Facility. These costs and fees are deferred and are amortized over the life of the Credit Facility.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
INCOME TAXES	9	INCOME TAXES
	As of March 31, 2015, the Company’s taxable corporate subsidiaries had federal net operating loss carryforwards of approximately $223.1 million, which will begin to expire in 2017 and $272.0 million in state net operating loss carryforwards, a portion of which expires annually.
	The Partnership is not a taxable entity for federal and state income tax purposes; rather, the Partnership’s tax attributes, except those of its corporate subsidiaries, are to be included in the individual tax returns of its partners. Neither the Partnership’s financial reporting income, nor the cash distributions to unit-holders, can be used as a substitute for the detailed tax calculations that the Partnership must perform annually for its partners. Net income from the Partnership is not treated as “passive income” for federal income tax purposes. As a result, partners subject to the passive activity loss rules are not permitted to offset income from the Partnership with passive losses from other sources.
	The Partnership’s corporate subsidiaries account for their income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards.
	Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The provision for income taxes for the three months ended March 31, 2015 and 2014 is based upon the estimated annual effective tax rates expected to be applicable to the Company for 2015 and 2014, respectively. The Company’s effective tax rate differs from its statutory tax rate primarily because the Company’s legal entity structure includes different tax filing entities, including a significant number of partnerships that are not subject to paying tax.
	The Company is not currently under examination by any federal or state jurisdictions. The federal statute of limitations and certain state statutes of limitations are open from 2011 forward. Management believes that the accrual for tax liabilities is adequate for all open years. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. On the basis of present information, it is the opinion of the Company’s management that there are no pending assessments that will result in a material effect on the Company’s consolidated financial statements over the next twelve months.

DEFERRED_CEMETERY_REVENUES_NET

DEFERRED CEMETERY REVENUES, NET	3 Months Ended
	Mar. 31, 2015
DEFERRED CEMETERY REVENUES, NET	10	DEFERRED CEMETERY REVENUES, NET
	At March 31, 2015 and December 31, 2014, deferred cemetery revenues, net, consisted of the following:
			As of
			March 31,			December 31,
			2015			2014
			(in thousands)
	Deferred cemetery revenue		$	477,420		$	456,632
	Deferred merchandise trust revenue			116,678			104,717
	Deferred merchandise trust unrealized gains (losses)			(8,356	)		2,284
	Deferred pre-acquisition margin			139,344			140,378
	Deferred cost of goods sold			(63,209	)		(60,603	)
	Deferred cemetery revenues, net		$	661,877		$	643,408
	Deferred selling and obtaining costs		$	102,904		$	97,795
	Deferred selling and obtaining costs are carried as an asset on the unaudited condensed consolidated balance sheet in accordance with the Financial Services – Insurance topic of the ASC.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
COMMITMENTS AND CONTINGENCIES	11	COMMITMENTS AND CONTINGENCIES
	Legal
	The Company is party to legal proceedings in the ordinary course of its business but does not expect the outcome of any proceedings, individually or in the aggregate, to have a material effect on the Company’s financial position, results of operations or liquidity.
	Leases
	At March 31, 2015, the Company was committed to operating lease payments for premises, automobiles and office equipment under various operating leases with initial terms ranging from one to twenty five years and options to renew at varying terms. Expenses under these operating leases were $0.7 million and $0.6 million during the three months ended March 31, 2015 and 2014, respectively.
	The operating leases will result in future payments in the following approximate amounts from March 31, 2015 and beyond:
			(in thousands)
	2015		$	2,000
	2016			2,444
	2017			2,305
	2018			1,912
	2019			1,726
	2020			613
	Thereafter			1,744
	Total		$	12,744
	Other
	See Note 13 of the Company’s 2014 Form 10-K for a discussion of the Company’s future commitments related to its agreements with the Archdiocese of Philadelphia.

PARTNERS_CAPITAL

PARTNERS' CAPITAL	3 Months Ended
	Mar. 31, 2015
PARTNERS' CAPITAL	12	PARTNERS’ CAPITAL
	The table below reflects the activity relating to the number of common units outstanding for the three months ended March 31, 2015:
			Three months ended
			March 31, 2015
	Outstanding, beginning of period			29,203,595
	Unit distributions			54,622
	Unit-based compensation			1,148
	Outstanding, end of period			29,259,365
	Unit-Based Compensation
	The Company has issued to certain key employees, management, and directors unit-based compensation in the form of unit appreciation rights and restricted phantom partnership units.
	Compensation expense recognized related to unit appreciation rights and restricted phantom unit awards for the three months ended March 31, 2015 and 2014 are summarized in the table below:
			Three months ended
			March 31,
			2015		2014
			(in thousands)
	Unit appreciation rights		$	21	$	19
	Restricted phantom units			251		252
	Total unit-based compensation expense		$	272	$	271
	As of March 31, 2015, there was approximately $0.1 million in non-vested unit appreciation rights expense outstanding. These unit appreciation rights will be expensed through 2018.
	The diluted weighted average number of limited partners’ units outstanding presented on the unaudited condensed consolidated statement of operations does not include 185,194 units for the three months ended March 31, 2015, as their effects would be anti-dilutive.
	During the three months ended March 31, 2015, 1,148 common units were issued under the StoneMor Partners L.P. Long-Term Incentive Plans. See Note 11 of the Company’s 2014 Form 10-K for a description of the Company’s Long-Term Incentive Plans.
	Other Unit Issuances
	Pursuant to a Common Unit Purchase Agreement, dated May 19, 2014, by and between the Company and American Cemeteries Infrastructure Investors, LLC, a Delaware limited liability company (“ACII”), the Company issued 54,622 common units to ACII in lieu of a cash distribution of approximately $1.4 million on February 16, 2015. Refer to the Company’s 2014 Form 10-K, Note 17, for a detailed discussion of the Common Unit Purchase Agreement.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2015
ACQUISITIONS	13	ACQUISITIONS
	First Quarter 2014 Acquisition
	On January 16, 2014, certain subsidiaries of the Company (collectively the “Buyer”) entered into an Asset Purchase and Sale Agreement with Carriage Cemetery Services, Inc. (the “Seller”). Pursuant to the Agreement, the Buyer acquired one cemetery in Florida, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $0.2 million in cash.
	The table below reflects the Company’s final assessment of the fair value of net assets acquired and the resulting gain on bargain purchase.
			Final
			Assessment
			(in thousands)
	Assets:
	Accounts receivable		$	47
	Cemetery property			470
	Property and equipment			140
	Merchandise trusts, restricted, at fair value			2,607
	Perpetual care trusts, restricted, at fair value			691
	Total assets			3,955
	Liabilities:
	Deferred margin			1,035
	Merchandise liabilities			956
	Deferred tax liability			641
	Perpetual care trust corpus			691
	Other liabilities			20
	Total liabilities			3,343
	Fair value of net assets acquired			612
	Consideration paid			200
	Gain on bargain purchase		$	412
	If the acquisition noted above had been consummated at the beginning of the comparable prior annual reporting period, on a pro forma basis, for the three months ended March 31, 2015 and 2014, consolidated revenues, consolidated net income (loss), and net income (loss) per limited partner unit (basic and diluted) would have been as follows:
			Three months ended March 31,
			2015			2014
			(in thousands, except per unit data)
	Revenue		$	67,417		$	64,398
	Net income (loss)			(8,883	)		(2	)
	Net income (loss) per limited partner unit (basic and diluted)		$	(.30	)	$	—
	These pro forma results are unaudited, have been prepared for comparative purposes only, and may include certain adjustments such as increased interest on the acquisition of debt, changes in the timing of financing events and the recognition of gains on acquisitions. They do not purport to be indicative of the results of operations which actually would have resulted had this acquisition been in effect at the beginning of the comparable prior annual reporting period or of future results of operations of the location.
	The property acquired in the first quarter of 2014 has contributed less than $0.1 million of revenue and operating profit for both the three months ended March 31, 2015 and the three months ended March 31, 2014.
	Other 2014 Acquisitions and Agreements
	See Note 13 of the Company’s 2014 Form 10-K for a discussion of the Company’s other 2014 acquisitions and its agreements with the Archdiocese of Philadelphia. There have been no changes during the period to assessments of the fair value of net assets acquired in the other 2014 acquisitions. Those amounts may be retrospectively adjusted as additional information is received.

SEGMENT_INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2015
SEGMENT INFORMATION	14	SEGMENT INFORMATION
	The Company is organized into five distinct reportable segments, which are classified as Cemetery Operations – Southeast, Cemetery Operations – Northeast, Cemetery Operations – West, Funeral Homes, and Corporate.
	The Company has chosen this level of organization of reportable segments due to the fact that a) each reportable segment has unique characteristics that set it apart from other segments; b) the Company has organized its management personnel at these operational levels; and c) it is the level at which the Company’s chief decision makers and other senior management evaluate performance.
	The cemetery operations segments sell interment rights, caskets, burial vaults, cremation niches, markers and other cemetery related merchandise. The nature of the Company’s customers differs in each of its regionally based cemetery operating segments. Cremation rates in the West region are substantially higher than they are in the Southeast region. Rates in the Northeast region tend to be somewhere between the two. Statistics indicate that customers who select cremation services have certain attributes that differ from customers who select other methods of interment. The disaggregation of cemetery operations into the three distinct regional segments is primarily due to these differences in customer attributes along with the previously mentioned management structure and senior management analysis methodologies.
	The Company’s Funeral Homes segment offers a range of funeral-related services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation. These services are distinctly different than the cemetery merchandise and services sold and provided by the cemetery operations segments.
	The Company’s Corporate segment includes various home office selling and administrative expenses that are not allocable to the other operating segments.
	Segment information is as follows:
	As of and for the three months ended March 31, 2015:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	24,290	$	12,485	$	10,695	$	—	$	—		$	(17,526	)	$	29,944
	Service and other			11,886		8,759		9,000		—		—			(7,432	)		22,213
	Funeral home			—		—		—		17,415		—			(2,155	)		15,260
	Total revenues			36,176		21,244		19,695		17,415		—			(27,113	)		67,417
	Costs and expenses
	Cost of sales			5,268		2,329		2,140		—		—			(2,654	)		7,083
	Cemetery			6,834		5,853		3,578		—		—			—			16,265
	Selling			9,147		5,005		4,152		—		200			(4,594	)		13,910
	General and administrative			4,670		2,540		2,119		—		—			—			9,329
	Corporate overhead			—		—		—		—		8,734			—			8,734
	Depreciation and amortization			800		607		499		799		247			—			2,952
	Funeral home			—		—		—		12,611		—			(461	)		12,150
	Acquisition related costs, net of recoveries			—		—		—		—		349			—			349
	Total costs and expenses			26,719		16,334		12,488		13,410		9,530			(7,709	)		70,772
	Operating profit (loss)		$	9,457	$	4,910	$	7,207	$	4,005	$	(9,530	)	$	(19,404	)	$	(3,355	)
	Total assets		$	645,407	$	428,673	$	444,411	$	165,828	$	21,034		$	—		$	1,705,353
	Amortization of cemetery property		$	1,130	$	485	$	390	$	—	$	—		$	(417	)	$	1,588
	Long lived asset additions		$	1,505	$	746	$	497	$	218	$	84		$	—		$	3,050
	Goodwill		$	8,950	$	3,288	$	11,948	$	34,650	$	—		$	—		$	58,836
	As of and for the three months ended March 31, 2014:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	22,101	$	7,410	$	9,821	$	—	$	—		$	(10,458	)	$	28,874
	Service and other			11,626		10,604		10,923		—		—			(9,387	)		23,766
	Funeral home			—		—		—		13,254		—			(1,507	)		11,747
	Total revenues			33,727		18,014		20,744		13,254		—			(21,352	)		64,387
	Costs and expenses
	Cost of sales			4,792		1,678		2,777		—		—			(1,743	)		7,504
	Cemetery			6,395		3,235		3,699		—		—			—			13,329
	Selling			7,248		2,802		3,234		—		545			(2,640	)		11,189
	General and administrative			4,096		1,492		2,057		—		—			—			7,645
	Corporate overhead			—		—		—		—		7,456			—			7,456
	Depreciation and amortization			633		236		521		736		242			—			2,368
	Funeral home			—		—		—		9,504		—			(218	)		9,286
	Acquisition related costs, net of recoveries			—		—		—		—		349			—			349
	Total costs and expenses			23,164		9,443		12,288		10,240		8,592			(4,601	)		59,126
	Operating profit (loss)		$	10,563	$	8,571	$	8,456	$	3,014	$	(8,592	)	$	(16,751	)	$	5,261
	Total assets		$	580,359	$	318,937	$	434,562	$	135,819	$	23,290		$	—		$	1,492,967
	Amortization of cemetery property		$	1,251	$	583	$	1,223	$	—	$	—		$	(334	)	$	2,723
	Long lived asset additions		$	1,564	$	442	$	1,041	$	57	$	52		$	—		$	3,156
	Goodwill		$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737
	Results of individual operating segments are presented based on our management accounting practices and management structure. There is no comprehensive, authoritative body of guidance for management accounting equivalent to GAAP; therefore, the financial results of individual operating segments are not necessarily comparable with similar information for any other company. The management accounting process uses assumptions and allocations to measure performance of the operating segments. Methodologies are refined from time to time as management accounting practices are enhanced and businesses change. Revenues and associated expenses are not deferred in accordance with SAB No. 104; therefore, the deferral of these revenues and expenses is provided in the adjustment column to reconcile the Company’s managerial financial statements to those prepared in accordance with GAAP. Pre-need sales revenues included within the sales category consist primarily of the sale of burial lots, burial vaults, mausoleum crypts, grave markers and memorials, and caskets. Management accounting practices included in the Southeast, Northeast, and Western Regions reflect these pre-need sales when contracts are signed by the customer and accepted by the Company. Pre-need sales reflected in the unaudited condensed consolidated financial statements, prepared in accordance with GAAP, recognize revenues for the sale of burial lots and mausoleum crypts when the product is constructed and at least 10% of the sales price is collected. With respect to the other products, the unaudited condensed consolidated financial statements prepared under GAAP recognize sales revenues when the criteria for delivery under SAB No. 104 are met. These criteria include, among other things, purchase of the product, delivery and installation of the product in the ground, and transfer of title to the customer. In each case, costs are accrued in connection with the recognition of revenues; therefore, the unaudited condensed consolidated financial statements reflect Deferred Cemetery Revenue, Net, and Deferred Selling and Obtaining Costs on the unaudited condensed consolidated balance sheet, whereas the Company’s management accounting practices exclude these items.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2015
FAIR VALUE MEASUREMENTS	15	FAIR VALUE MEASUREMENTS
	The Fair Value Measurements and Disclosures topic of the ASC defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. This topic also establishes a fair value hierarchy that gives the highest priority to observable inputs and the lowest priority to unobservable inputs. The three levels of the fair value hierarchy defined by this topic are described below.
	Level 1: Quoted market prices available in active markets for identical assets or liabilities. The Company includes short-term investments, consisting primarily of money market funds, U.S. Government debt securities and publicly traded equity securities and mutual funds in its level 1 investments.
	Level 2: Quoted prices in active markets for similar assets; quoted prices in non-active markets for identical or similar assets; inputs other than quoted prices that are observable. The Company includes U.S. state and municipal, corporate and other fixed income debt securities in its level 2 investments.
	Level 3: Any and all pricing inputs that are generally unobservable and not corroborated by market data.
	On the Company’s unaudited condensed consolidated balance sheet, current assets, long-term accounts receivable and current liabilities are recorded at amounts that approximate fair value.
	The following table displays the Company’s assets measured at fair value as of March 31, 2015 and December 31, 2014.
	As of March 31, 2015
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	31,591	$	—	$	31,591
	Fixed maturities:
	U.S. state and local government agency			—		80		80
	Corporate debt securities			—		12,257		12,257
	Other debt securities			—		7,174		7,174
	Total fixed maturity investments			—		19,511		19,511
	Mutual funds - debt securities			238,699		—		238,699
	Mutual funds - equity securities - real estate sector			19,133		—		19,133
	Mutual funds - equity securities - energy sector			12,815		—		12,815
	Mutual funds - equity securities - MLP’s			21,308		—		21,308
	Mutual funds - equity securities - other			77,390		—		77,390
	Equity securities:
	Master limited partnerships			25,224		—		25,224
	Global equity securities			28,828		—		28,828
	Other invested assets			—		5,126		5,126
	Total		$	454,988	$	24,637	$	479,625
	Perpetual Care Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	30,012	$	—	$	30,012
	Fixed maturities:
	U.S. government and federal agency			115		—		115
	U.S. state and local government agency			—		28		28
	Corporate debt securities			—		24,216		24,216
	Other debt securities			—		371		371
	Total fixed maturity investments			115		24,615		24,730
	Mutual funds - debt securities			198,056		—		198,056
	Mutual funds - equity securities - real estate sector			17,052		—		17,052
	Mutual funds - equity securities - energy sector			20,424		—		20,424
	Mutual funds - equity securities - MLP’s			40,474		—		40,474
	Mutual funds - equity securities - other			11,807		—		11,807
	Equity securities:
	Master limited partnerships			988		—		988
	Global equity securities			1,633		—		1,633
	Other invested assets			—		7		7
	Total		$	320,561	$	24,622	$	345,183
	As of December 31, 2014
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	52,521	$	—	$	52,521
	Fixed maturities:
	U.S. state and local government agency			—		269		269
	Corporate debt securities			—		8,976		8,976
	Other debt securities			—		7,139		7,139
	Total fixed maturity investments			—		16,384		16,384
	Mutual funds - debt securities			142,680		—		142,680
	Mutual funds - equity securities - real estate sector			58,672		—		58,672
	Mutual funds - equity securities - energy sector			7,733		—		7,733
	Mutual funds - equity securities - MLP’s			22,927		—		22,927
Mutual funds - equity securities - other			90,126		—		90,126
Equity securities:
Master limited partnerships			50,091		—		50,091
Global equity securities			30,208		—		30,208
Other invested assets			—		5,159		5,159
Total		$	454,958	$	21,543	$	476,501
Perpetual Care Trust
		Level 1		Level 2		Total
		(in thousands)
Assets
Short-term investments		$	26,644	$	—	$	26,644
Fixed maturities:
U.S. government and federal agency			116		—		116
U.S. state and local government agency			—		79		79
Corporate debt securities			—		23,466		23,466
Other debt securities			—		371		371
Total fixed maturity investments			116		23,916		24,032
Mutual funds - debt securities			123,894		—		123,894
Mutual funds - equity securities - real estate sector			41,753		—		41,753
Mutual funds - equity securities - energy sector			14,829		—		14,829
Mutual funds - equity securities - MLP’s			43,596		—		43,596
Mutual funds - equity securities - other			25,258		—		25,258
Equity securities:
Master limited partnerships			43,207		—		43,207
Global equity securities			1,867		—		1,867
Other invested assets			—		25		25
Total		$	321,164	$	23,941	$	345,105
Level 1 securities primarily consist of actively publicly traded money market funds, mutual funds and equity securities.
Level 2 securities primarily consist of corporate and other fixed income debt securities. The Company obtains pricing information for these securities from an independent pricing vendor. The pricing vendor uses various pricing models for each asset class that are consistent with what other market participants would use. The inputs and assumptions to the pricing vendor’s model are derived from market observable sources including benchmark yields, reported trades, broker/dealer quotes, issuer spreads, benchmark securities, bids, offers, and other market-related data. Since many fixed income securities do not trade on a daily basis, the pricing vendor uses available information as applicable such as benchmark curves, benchmarking of like securities, sector groupings, and matrix pricing. Thus, certain securities may not be priced using quoted prices, but rather determined from market observable information. These investments are included in Level 2. The Company reviews the information provided by the pricing vendor on a regular basis. In addition, the pricing vendor has an established process in place for the identification and resolution of potentially erroneous prices.
There were no level 3 assets.

NATURE_OF_OPERATIONS_BASIS_OF_1

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
Nature of Operations	Nature of Operations
	StoneMor Partners L.P. (“StoneMor”, the “Company” or the “Partnership”) is a provider of funeral and cemetery products and services in the death care industry in the United States. Through its subsidiaries, StoneMor offers a complete range of funeral merchandise and services, along with cemetery property, merchandise and services, both at the time of need and on a pre-need basis. As of March 31, 2015, the Partnership operated 303 cemeteries in 27 states and Puerto Rico, of which 272 are owned and 31 are operated under lease, management or operating agreements. The Partnership also owned and operated 98 funeral homes in 19 states and Puerto Rico.
Basis of Presentation	Basis of Presentation
	The unaudited condensed consolidated financial statements included in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All interim financial data is unaudited. However, in the opinion of management, the interim financial data as of March 31, 2015 and for the three months ended March 31, 2015 and 2014 includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods. The results of operations for interim periods are not necessarily indicative of the results of operations to be expected for a full year. The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements included in the Company’s 2014 Annual Report on Form 10-K (“2014 Form 10-K”), but does not include all disclosures required by GAAP, which are presented in the Company’s 2014 Form 10-K.
Principles of Consolidation	Principles of Consolidation
	The unaudited condensed consolidated financial statements include the accounts of each of the Company’s subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 31 cemeteries under long-term lease, operating or management contracts. The operations of 16 of these managed cemeteries have been consolidated in accordance with the provisions of Accounting Standards Codification (ASC) 810.
	The Company operates 15 cemeteries under long-term lease, operating or management agreements that do not qualify as acquisitions for accounting purposes, including 13 cemeteries related to the transaction with the Archdiocese of Philadelphia that closed in the second quarter of 2014. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of these cemeteries’ merchandise and perpetual care trusts as variable interest entities since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under these long-term lease, operating or management agreements, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries. The Company earns revenues related to sales of merchandise, services, and interment rights and incurs expenses related to such sales and the maintenance and upkeep of these cemeteries. Upon termination of these contracts, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the contract period. The Company has also recognized the existing merchandise liabilities that it assumed as part of these agreements.
New Accounting Pronouncements	New Accounting Pronouncements
	In the second quarter of 2014, the Financial Accounting Standards Board issued Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which supersedes the revenue recognition requirements in “Topic 605 - Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. On April 29, 2015, the Financial Accounting Standards Board issued for public comment a proposed update that would defer the effective date of ASU 2014-09 by one year. The Company is currently in the process of evaluating the potential impact of this update on its financial statements.
	In the first quarter of 2015, the Financial Accounting Standards Board issued Update No. 2015-02, “Consolidation (Topic 810)” (“ASU 2015-02”), which amends previous consolidation analysis guidance. ASU 2015-02 requires companies to consider revised consolidation criteria regarding limited partnerships and similar legal entities. The amendments are effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early application is permitted. The Company is currently in the process of evaluating the impact of this update, which is not expected to have a significant impact on the Company’s financial position, results of operations, or cash flows.
	In the second quarter of 2015, the Financial Accounting Standards Board issued Update No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs. ASU 2015-03 requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by ASU 2015-03. The amendments in the update are effective for annual reporting periods beginning after December 15, 2015, including interim periods within those reporting periods. Early application is permitted. The Company is currently in the process of evaluating the impact of this update, which is not expected to have a significant impact on its financial position, results of operations, or cash flows.
Use of Estimates	Use of Estimates
	Preparation of these unaudited condensed consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expense during the reporting periods. As a result, actual results could differ from those estimates. The most significant estimates in the unaudited condensed consolidated financial statements are the valuation of assets in the merchandise trusts and perpetual care trusts, allowance for cancellations, unit-based compensation, merchandise liability, deferred sales revenue, deferred margin, deferred merchandise trust investment earnings, deferred obtaining costs, assets and liabilities obtained via business combinations and income taxes. Deferred sales revenue, deferred margin and deferred merchandise trust investment earnings are included in deferred cemetery revenues, net, on the unaudited condensed consolidated balance sheet.

LONGTERM_ACCOUNTS_RECEIVABLE_N1

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	3 Months Ended
	Mar. 31, 2015
Long-Term Accounts Receivable, Net	Long-term accounts receivable, net, consists of the following:
		As of
		March 31,			December 31,
		2015			2014
		(in thousands)
	Customer receivables	$	200,643		$	194,537
	Unearned finance income		(20,911	)		(20,360	)
	Allowance for contract cancellations		(23,215	)		(22,138	)
			156,517			152,039
	Less: current portion, net of allowance		65,429			62,503
	Long-term portion, net of allowance	$	91,088		$	89,536
Activity in Allowance for Contract Cancellations	Activity in the allowance for contract cancellations is as follows:
		For the three months ended March 31,
		2015			2014
		(in thousands)
	Balance - Beginning of period	$	22,138		$	20,275
	Provision for cancellations		6,072			5,031
	Charge-offs - net		(4,995	)		(4,057	)
	Balance - End of period	$	23,215		$	21,249

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2015
Property and Equipment	Major classes of property and equipment follow:
		As of
		March 31,			December 31,
		2015			2014
		(in thousands)
	Building and improvements	$	108,615		$	108,178
	Furniture and equipment		50,019			49,290
			158,634			157,468
	Less: accumulated depreciation		(59,065	)		(57,077	)
	Property and equipment - net	$	99,569		$	100,391
Cemetery property
Property and Equipment	Cemetery property consists of the following:
		As of
		March 31,			December 31,
		2015			2014
		(in thousands)
	Developed land	$	79,134		$	79,058
	Undeveloped land		172,141			172,238
	Mausoleum crypts and lawn crypts		78,518			78,524
	Other land		10,028			10,028
	Total	$	339,821		$	339,848

MERCHANDISE_TRUSTS_Tables

MERCHANDISE TRUSTS (Tables) (Variable Interest Entity, Primary Beneficiary)	3 Months Ended
	Mar. 31, 2015
Merchandise Trusts
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts at March 31, 2015 and December 31, 2014 were as follows:
	As of March 31, 2015		Cost			Gross			Gross			Fair
						Unrealized			Unrealized			Value
						Gains			Losses
			(in thousands)
	Short-term investments		$	31,591		$	—		$	—		$	31,591
	Fixed maturities:
	U.S. State and local government agency			65			15			—			80
	Corporate debt securities			12,566			67			(376	)		12,257
	Other debt securities			7,182			—			(8	)		7,174
	Total fixed maturities			19,813			82			(384	)		19,511
	Mutual funds - debt securities			246,768			978			(9,047	)		238,699
	Mutual funds - equity securities			129,452			2,772			(1,578	)		130,646
	Equity securities			54,888			3,500			(4,336	)		54,052
	Other invested assets			5,469			—			(343	)		5,126
	Total managed investments		$	487,981		$	7,332		$	(15,688	)	$	479,625
	West Virginia Trust Receivable			8,382			—			—			8,382
	Total		$	496,363		$	7,332		$	(15,688	)	$	488,007
	As of December 31, 2014		Cost			Gross			Gross			Fair
						Unrealized			Unrealized			Value
						Gains			Losses
			(in thousands)
	Short-term investments		$	52,521		$	—		$	—		$	52,521
	Fixed maturities:
	U.S. State and local government agency			270			—			(1	)		269
	Corporate debt securities			9,400			23			(447	)		8,976
	Other debt securities			7,157			—			(18	)		7,139
	Total fixed maturities			16,827			23			(466	)		16,384
	Mutual funds - debt securities			150,477			869			(8,666	)		142,680
	Mutual funds - equity securities			167,353			12,568			(463	)		179,458
	Equity securities			81,639			4,167			(5,507	)		80,299
	Other invested assets			5,400			—			(241	)		5,159
	Total managed investments		$	474,217		$	17,627		$	(15,343	)	$	476,501
	West Virginia Trust Receivable			8,319			—			—			8,319
	Total		$	482,536		$	17,627		$	(15,343	)	$	484,820
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2015 are presented below:
	As of March 31, 2015		Less than			1 year through			6 years through			More than
			1 year			5 years			10 years			10 years
			(in thousands)
	U.S. State and local government agency		$	—		$	18		$	60		$	2
	Corporate debt securities			—			7,052			5,205			—
	Other debt securities			891			6,283			—			—
	Total fixed maturities		$	891		$	13,353		$	5,265		$	2
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at March 31, 2015 and December 31, 2014 is presented below:
			Less than 12 months						12 Months or more						Total					Number of
																				Securities in
	As of March 31, 2015		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized			Loss Position
			Value			Losses			Value			Losses			Value		Losses
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	6,070		$	214		$	2,539		$	162		$	8,609	$	376			46
	Other debt securities			2,384			2			4,790			6			7,174		8			13
	Total fixed maturities			8,454			216			7,329			168			15,783		384			59
	Mutual funds - debt securities			87,042			617			132,090			8,430			219,132		9,047			28
	Mutual funds - equity securities			49,100			1,578			—			—			49,100		1,578			4
	Equity securities			26,285			3,671			3,511			665			29,796		4,336			56
	Other invested assets			—			—			4,918			343			4,918		343			1
	Total		$	170,881		$	6,082		$	147,848		$	9,606		$	318,729	$	15,688			148
			Less than 12 months						12 Months or more						Total					Number of
																				Securities in
	As of December 31, 2014		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized			Loss Position
			Value			Losses			Value			Losses			Value		Losses
			(in thousands, except number of securities data)
	Fixed maturities:
	U.S. State and local government agency		$	143		$	1		$	—		$	—		$	143	$	1			3
	Corporate debt securities			5,905			342			1,506			105			7,411		447			58
	Other debt securities			2,370			8			4,769			10			7,139		18			13
	Total fixed maturities			8,418			351			6,275			115			14,693		466			74
	Mutual funds - debt securities			32,072			1,039			95,629			7,627			127,701		8,666			34
	Mutual funds - equity securities			4,147			463			—			—			4,147		463			2
	Equity securities			44,563			4,641			3,909			866			48,472		5,507			60
	Other invested assets			—			—			4,881			241			4,881		241			1
	Total		$	89,200		$	6,494		$	110,694		$	8,849		$	199,894	$	15,343			171
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2015 is presented below:
	Fair		Contributions		Distributions	Interest/		Capital	Realized		Taxes	Fees		Unrealized	Fair
	Value at					Dividends		Gain	Gain/					Change in	Value at
	12/31/14							Distributions	Loss (1)					Fair Value	3/31/15
	(in thousands)
	$484,820		16,540		-11,537	3,874		—	5,702		-15	-737		-10,640	$488,007
	-1	Includes $3.9 million representing the net effect of other-than-temporary impairment charges and the release of previously realized impairment charges, as a result of sales and maturities of impaired securities.
Perpetual care trusts
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the perpetual care trusts at March 31, 2015 and December 31, 2014 were as follows:
	As of March 31, 2015		Cost			Gross			Gross			Fair
						Unrealized			Unrealized			Value
						Gains			Losses
			(in thousands)
	Short-term investments		$	30,012		$	—		$	—		$	30,012
	Fixed maturities:
	U.S. Government and federal agency			100			15			—			115
	U.S. State and local government agency			27			1			—			28
	Corporate debt securities			24,774			224			(782	)		24,216
	Other debt securities			371			—			—			371
	Total fixed maturities			25,272			240			(782	)		24,730
	Mutual funds - debt securities			202,419			414			(4,777	)		198,056
	Mutual funds - equity securities			77,034			12,763			(40	)		89,757
	Equity securities			2,167			489			(35	)		2,621
	Other invested assets			7			—			—			7
	Total		$	336,911		$	13,906		$	(5,634	)	$	345,183
	As of December 31, 2014		Cost			Gross			Gross			Fair Value
						Unrealized			Unrealized
						Gains			Losses
			(in thousands)
	Short-term investments		$	26,644		$	—		$	—		$	26,644
	Fixed maturities:
	U.S. Government and federal agency			100			16			—			116
	U.S. State and local government agency			78			1			—			79
	Corporate debt securities			24,275			104			(913	)		23,466
	Other debt securities			371			—			—			371
	Total fixed maturities			24,824			121			(913	)		24,032
	Mutual funds - debt securities			128,735			379			(5,220	)		123,894
	Mutual funds - equity securities			103,701			23,003			(1,268	)		125,436
	Equity securities			30,617			14,704			(247	)		45,074
	Other invested assets			25			—			—			25
	Total		$	314,546		$	38,207		$	(7,648	)	$	345,105
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2015 were as follows:
	As of March 31, 2015		Less than			1 year through			6 years through			More than
			1 year			5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	—		$	115		$	—		$	—
	U.S. State and local government agency			28			—			—			—
	Corporate debt securities			455			14,723			9,018			20
	Other debt securities			371			—			—			—
	Total fixed maturities		$	854		$	14,838		$	9,018		$	20
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at March 31, 2015 and December 31, 2014 is presented below:
			Less than 12 months						12 Months or more						Total					Number of
																				Securities in
	As of March 31, 2015		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized			Loss Position
			Value			Losses			Value			Losses			Value		Losses
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	10,571		$	516		$	3,861		$	266		$	14,432	$	782			55
	Total fixed maturities			10,571			516			3,861			266			14,432		782			55
	Mutual funds - debt securities			18,437			529			119,177			4,248			137,614		4,777			30
	Mutual funds - equity securities			3,458			40			—			—			3,458		40			2
	Equity securities			237			32			619			3			856		35			25
	Total		$	32,703		$	1,117		$	123,657		$	4,517		$	156,360	$	5,634			112
			Less than 12 months						12 Months or more						Total					Number of
																				Securities in
	As of December 31, 2014		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized			Loss Position
			Value			Losses			Value			Losses			Value		Losses
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	14,434		$	798		$	2,519		$	115		$	16,953	$	913			83
	Total fixed maturities			14,434			798			2,519			115			16,953		913			83
	Mutual funds - debt securities			30,345			768			86,814			4,452			117,159		5,220			31
	Mutual funds - equity securities			13,035			1,268			—			—			13,035		1,268			5
	Equity securities			3,866			245			620			2			4,486		247			29
	Total		$	61,680		$	3,079		$	89,953		$	4,569		$	151,633	$	7,648			148
Reconciliation of Trust Activities	A reconciliation of the Company’s perpetual care trust activities for the three months ended March 31, 2015 is presented below:
	Fair		Contributions			Distributions			Interest/			Capital			Realized		Taxes			Fees			Unrealized			Fair
	Value at								Dividends			Gain			Gain/								Change in			Value at
	12/31/14											Distributions			Loss (1)								Fair Value			3/31/15
	(in thousands)
	$345,105			6,478			(2,793	)		3,649			—			15,699		(134	)		(534	)		(22,287	)	$	345,183
	-1	Includes $12.0 million representing the net effect of other-than-temporary impairment charges and the release of previously realized impairment charges, as a result of sales and maturities of impaired securities.

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2015
Goodwill Balance During Period and Summary by Reportable Segment	There have been no changes in the goodwill balance during the period and a summary by reportable segment is as follows:
		Cemeteries							Funeral
		Southeast		Northeast			West		Homes		Total
		(in thousands)
	Goodwill as of March 31, 2015 and December 31, 2014	$	8,950	$	3,288		$	11,948	$	34,650	$	58,836
Major Classes of Intangible Assets	The major classes of intangible assets are as follows:
		As of March 31, 2015							As of December 31, 2014
		Gross Carrying		Accumulated			Net Intangible		Gross Carrying		Accumulated			Net Intangible
		Amount		Amortization			Asset		Amount		Amortization			Asset
		(in thousands)
	Amortized intangible assets:
	Lease and management agreements	$	59,758	$	(830	)	$	58,928	$	59,758	$	(581	)	$	59,177
	Underlying contract value		6,239		(897	)		5,342		6,239		(858	)		5,381
	Non-compete agreements		5,250		(2,375	)		2,875		5,250		(2,126	)		3,124
	Other intangible assets		1,439		(143	)		1,296		1,439		(131	)		1,308
	Total intangible assets	$	72,686	$	(4,245	)	$	68,441	$	72,686	$	(3,696	)	$	68,990

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2015
Outstanding Debt	The Company had the following outstanding debt:
		As of
		March 31,		December 31,
		2015		2014
		(in thousands)
	7.875% Senior Notes, due June 2021	$	175,000	$	175,000
	Credit Facility, due December 2019:
	Working Capital Draws		97,902		85,902
	Acquisition Draws		25,000		25,000
	Notes payable - acquisition debt		819		861
	Notes payable - acquisition non-competes		2,396		2,765
	Insurance and vehicle financing		1,121		1,632
	Total		302,238		291,160
	Less current portion		1,664		2,251
	Less unamortized bond and note payable discounts		3,390		3,531
	Long-term portion	$	297,184	$	285,378

DEFERRED_CEMETERY_REVENUES_NET1

DEFERRED CEMETERY REVENUES, NET (Tables)	3 Months Ended
	Mar. 31, 2015
Deferred Cemetery Revenues, Net	At March 31, 2015 and December 31, 2014, deferred cemetery revenues, net, consisted of the following:
		As of
		March 31,			December 31,
		2015			2014
		(in thousands)
	Deferred cemetery revenue	$	477,420		$	456,632
	Deferred merchandise trust revenue		116,678			104,717
	Deferred merchandise trust unrealized gains (losses)		(8,356	)		2,284
	Deferred pre-acquisition margin		139,344			140,378
	Deferred cost of goods sold		(63,209	)		(60,603	)
	Deferred cemetery revenues, net	$	661,877		$	643,408
	Deferred selling and obtaining costs	$	102,904		$	97,795

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2015
Operating Leases Future Payments	The operating leases will result in future payments in the following approximate amounts from March 31, 2015 and beyond:
		(in thousands)
	2015	$	2,000
	2016		2,444
	2017		2,305
	2018		1,912
	2019		1,726
	2020		613
	Thereafter		1,744
	Total	$	12,744

PARTNERS_CAPITAL_Tables

PARTNERS' CAPITAL (Tables)	3 Months Ended
	Mar. 31, 2015
Activity Relating to Number of Common Units Outstanding	The table below reflects the activity relating to the number of common units outstanding for the three months ended March 31, 2015:
		Three months ended
		March 31, 2015
	Outstanding, beginning of period		29,203,595
	Unit distributions		54,622
	Unit-based compensation		1,148
	Outstanding, end of period		29,259,365
Compensation Expense Recognized Related to Unit Appreciation Rights and Restricted Phantom Unit Awards	Compensation expense recognized related to unit appreciation rights and restricted phantom unit awards for the three months ended March 31, 2015 and 2014 are summarized in the table below:
		Three months ended
		March 31,
		2015		2014
		(in thousands)
	Unit appreciation rights	$	21	$	19
	Restricted phantom units		251		252
	Total unit-based compensation expense	$	272	$	271

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2015
Consolidated Pro Forma Information	If the acquisition noted above had been consummated at the beginning of the comparable prior annual reporting period, on a pro forma basis, for the three months ended March 31, 2015 and 2014, consolidated revenues, consolidated net income (loss), and net income (loss) per limited partner unit (basic and diluted) would have been as follows:
		Three months ended March 31,
		2015			2014
		(in thousands, except per unit data)
	Revenue	$	67,417		$	64,398
	Net income (loss)		(8,883	)		(2	)
	Net income (loss) per limited partner unit (basic and diluted)	$	(.30	)	$	—
First Quarter 2014 Acquisition
Fair Values of Net Assets Acquired	The table below reflects the Company’s final assessment of the fair value of net assets acquired and the resulting gain on bargain purchase.
		Final
		Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	47
	Cemetery property		470
	Property and equipment		140
	Merchandise trusts, restricted, at fair value		2,607
	Perpetual care trusts, restricted, at fair value		691
	Total assets		3,955
	Liabilities:
	Deferred margin		1,035
	Merchandise liabilities		956
	Deferred tax liability		641
	Perpetual care trust corpus		691
	Other liabilities		20
	Total liabilities		3,343
	Fair value of net assets acquired		612
	Consideration paid		200
	Gain on bargain purchase	$	412

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Information	Segment information is as follows:
	As of and for the three months ended March 31, 2015:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	24,290	$	12,485	$	10,695	$	—	$	—		$	(17,526	)	$	29,944
	Service and other		11,886		8,759		9,000		—		—			(7,432	)		22,213
	Funeral home		—		—		—		17,415		—			(2,155	)		15,260
	Total revenues		36,176		21,244		19,695		17,415		—			(27,113	)		67,417
	Costs and expenses
	Cost of sales		5,268		2,329		2,140		—		—			(2,654	)		7,083
	Cemetery		6,834		5,853		3,578		—		—			—			16,265
	Selling		9,147		5,005		4,152		—		200			(4,594	)		13,910
	General and administrative		4,670		2,540		2,119		—		—			—			9,329
	Corporate overhead		—		—		—		—		8,734			—			8,734
	Depreciation and amortization		800		607		499		799		247			—			2,952
	Funeral home		—		—		—		12,611		—			(461	)		12,150
	Acquisition related costs, net of recoveries		—		—		—		—		349			—			349
	Total costs and expenses		26,719		16,334		12,488		13,410		9,530			(7,709	)		70,772
	Operating profit (loss)	$	9,457	$	4,910	$	7,207	$	4,005	$	(9,530	)	$	(19,404	)	$	(3,355	)
	Total assets	$	645,407	$	428,673	$	444,411	$	165,828	$	21,034		$	—		$	1,705,353
	Amortization of cemetery property	$	1,130	$	485	$	390	$	—	$	—		$	(417	)	$	1,588
	Long lived asset additions	$	1,505	$	746	$	497	$	218	$	84		$	—		$	3,050
	Goodwill	$	8,950	$	3,288	$	11,948	$	34,650	$	—		$	—		$	58,836
	As of and for the three months ended March 31, 2014:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	22,101	$	7,410	$	9,821	$	—	$	—		$	(10,458	)	$	28,874
	Service and other		11,626		10,604		10,923		—		—			(9,387	)		23,766
	Funeral home		—		—		—		13,254		—			(1,507	)		11,747
	Total revenues		33,727		18,014		20,744		13,254		—			(21,352	)		64,387
	Costs and expenses
	Cost of sales		4,792		1,678		2,777		—		—			(1,743	)		7,504
	Cemetery		6,395		3,235		3,699		—		—			—			13,329
	Selling		7,248		2,802		3,234		—		545			(2,640	)		11,189
	General and administrative		4,096		1,492		2,057		—		—			—			7,645
	Corporate overhead		—		—		—		—		7,456			—			7,456
	Depreciation and amortization		633		236		521		736		242			—			2,368
	Funeral home		—		—		—		9,504		—			(218	)		9,286
	Acquisition related costs, net of recoveries		—		—		—		—		349			—			349
	Total costs and expenses		23,164		9,443		12,288		10,240		8,592			(4,601	)		59,126
	Operating profit (loss)	$	10,563	$	8,571	$	8,456	$	3,014	$	(8,592	)	$	(16,751	)	$	5,261
	Total assets	$	580,359	$	318,937	$	434,562	$	135,819	$	23,290		$	—		$	1,492,967
	Amortization of cemetery property	$	1,251	$	583	$	1,223	$	—	$	—		$	(334	)	$	2,723
	Long lived asset additions	$	1,564	$	442	$	1,041	$	57	$	52		$	—		$	3,156
	Goodwill	$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2015
Assets and Liabilities Measured at Fair Value	The following table displays the Company’s assets measured at fair value as of March 31, 2015 and December 31, 2014.
	As of March 31, 2015
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	31,591	$	—	$	31,591
	Fixed maturities:
	U.S. state and local government agency		—		80		80
	Corporate debt securities		—		12,257		12,257
	Other debt securities		—		7,174		7,174
	Total fixed maturity investments		—		19,511		19,511
	Mutual funds - debt securities		238,699		—		238,699
	Mutual funds - equity securities - real estate sector		19,133		—		19,133
	Mutual funds - equity securities - energy sector		12,815		—		12,815
	Mutual funds - equity securities - MLP’s		21,308		—		21,308
	Mutual funds - equity securities - other		77,390		—		77,390
	Equity securities:
	Master limited partnerships		25,224		—		25,224
	Global equity securities		28,828		—		28,828
	Other invested assets		—		5,126		5,126
	Total	$	454,988	$	24,637	$	479,625
	Perpetual Care Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	30,012	$	—	$	30,012
	Fixed maturities:
	U.S. government and federal agency		115		—		115
	U.S. state and local government agency		—		28		28
	Corporate debt securities		—		24,216		24,216
	Other debt securities		—		371		371
	Total fixed maturity investments		115		24,615		24,730
	Mutual funds - debt securities		198,056		—		198,056
	Mutual funds - equity securities - real estate sector		17,052		—		17,052
	Mutual funds - equity securities - energy sector		20,424		—		20,424
	Mutual funds - equity securities - MLP’s		40,474		—		40,474
	Mutual funds - equity securities - other		11,807		—		11,807
	Equity securities:
	Master limited partnerships		988		—		988
	Global equity securities		1,633		—		1,633
	Other invested assets		—		7		7
	Total	$	320,561	$	24,622	$	345,183
	As of December 31, 2014
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	52,521	$	—	$	52,521
	Fixed maturities:
	U.S. state and local government agency		—		269		269
	Corporate debt securities		—		8,976		8,976
	Other debt securities		—		7,139		7,139
	Total fixed maturity investments		—		16,384		16,384
	Mutual funds - debt securities		142,680		—		142,680
	Mutual funds - equity securities - real estate sector		58,672		—		58,672
	Mutual funds - equity securities - energy sector		7,733		—		7,733
	Mutual funds - equity securities - MLP’s		22,927		—		22,927
	Mutual funds - equity securities - other		90,126		—		90,126
	Equity securities:
	Master limited partnerships		50,091		—		50,091
	Global equity securities		30,208		—		30,208
	Other invested assets		—		5,159		5,159
	Total	$	454,958	$	21,543	$	476,501
Perpetual Care Trust
	Level 1		Level 2		Total
	(in thousands)
Assets
Short-term investments	$	26,644	$	—	$	26,644
Fixed maturities:
U.S. government and federal agency		116		—		116
U.S. state and local government agency		—		79		79
Corporate debt securities		—		23,466		23,466
Other debt securities		—		371		371
Total fixed maturity investments		116		23,916		24,032
Mutual funds - debt securities		123,894		—		123,894
Mutual funds - equity securities - real estate sector		41,753		—		41,753
Mutual funds - equity securities - energy sector		14,829		—		14,829
Mutual funds - equity securities - MLP’s		43,596		—		43,596
Mutual funds - equity securities - other		25,258		—		25,258
Equity securities:
Master limited partnerships		43,207		—		43,207
Global equity securities		1,867		—		1,867
Other invested assets		—		25		25
Total	$	321,164	$	23,941	$	345,105

Recovered_Sheet1

Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)	Mar. 31, 2015
	State
	Property
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	303
Number of states	27
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	98
Number of states	19
Managed Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	31
Managed Properties | Consolidated Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	16
Managed Properties | Unconsolidated Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	15
Managed Properties | Unconsolidated Properties | Cemetery property | Second Quarter 2014 Acquisition
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	13
Managed Properties | US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	31
Wholly Owned Properties | US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	272

Recovered_Sheet2

Long-Term Accounts Receivable Net (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer receivables	$200,643	$194,537
Unearned finance income	-20,911	-20,360
Allowance for contract cancellations	-23,215	-22,138
Accounts Receivable, Net, Total	156,517	152,039
Less: current portion, net of allowance	65,429	62,503
Long-term portion, net of allowance	91,088	89,536
Accounts Receivable, Net	$156,517	$152,039

Activity_in_Allowance_for_Cont

Activity in Allowance for Contract Cancellations (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance - Beginning of period			$22,138
Balance - End of period	23,215		22,138
Contract Cancellations
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance - Beginning of period	22,138	20,275
Provision for cancellations	6,072	5,031
Charge-offs - net	-4,995	-4,057
Balance - End of period	$23,215	$21,249

Cemetery_Property_Detail

Cemetery Property (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	$339,821	$339,848
Developed land
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	79,134	79,058
Undeveloped land
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	172,141	172,238
Mausoleum crypts and lawn crypts
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	78,518	78,524
Other Land
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	$10,028	$10,028

Major_Classes_of_Property_and_

Major Classes of Property and Equipment (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Building and improvements	$108,615	$108,178
Furniture and equipment	50,019	49,290
Property, Plant and Equipment, Gross, Total	158,634	157,468
Less: accumulated depreciation	-59,065	-57,077
Property and equipment - net	$99,569	$100,391

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Property, Plant, and Equipment Disclosure [Line Items]
Depreciation expense	$2.40	$2

Merchandise_Trusts_Additional_

Merchandise Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
	Securities		Securities
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value	$488,007,000		$484,820,000
Number of Securities in Loss Position	148		171
Number of Securities in Loss Position for More than Twelve Months	38		39
Trust assets, cost	496,363,000		482,536,000
Net deposits into the trust	5,000,000
Purchases of securities available for sale included in trust investments	239,000,000
Sales of securities available for sale included in trust investments	239,100,000
Other Than Temporarily Impaired Securities
Schedule of Available-for-sale Securities [Line Items]
Other than temporary impairments loss		0
West Virginia Trust Receivable
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value	8,382,000		8,319,000
Trust assets, cost	8,382,000		8,319,000
Determined for Two securities | Other Than Temporarily Impaired Securities
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value	400,000
Number of securities resulting impairment	2
Trust assets, cost	600,000
Other than temporary impairments loss	$200,000

Cost_and_Market_Value_Associat

Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]
Cost	$496,363	$482,536
Gross Unrealized Gains	7,332	17,627
Gross Unrealized Losses	-15,688	-15,343
Fair Value	488,007	484,820
Short-term investments
Schedule of Available-for-sale Securities [Line Items]
Cost	31,591	52,521
Fair Value	31,591	52,521
Fixed maturities
Schedule of Available-for-sale Securities [Line Items]
Cost	19,813	16,827
Gross Unrealized Gains	82	23
Gross Unrealized Losses	-384	-466
Fair Value	19,511	16,384
Fixed maturities | U.S. State and local government agency
Schedule of Available-for-sale Securities [Line Items]
Cost	65	270
Gross Unrealized Gains	15
Gross Unrealized Losses		-1
Fair Value	80	269
Fixed maturities | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	12,566	9,400
Gross Unrealized Gains	67	23
Gross Unrealized Losses	-376	-447
Fair Value	12,257	8,976
Fixed maturities | Other debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	7,182	7,157
Gross Unrealized Losses	-8	-18
Fair Value	7,174	7,139
Mutual funds - debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	246,768	150,477
Gross Unrealized Gains	978	869
Gross Unrealized Losses	-9,047	-8,666
Fair Value	238,699	142,680
Mutual funds - equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	129,452	167,353
Gross Unrealized Gains	2,772	12,568
Gross Unrealized Losses	-1,578	-463
Fair Value	130,646	179,458
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	54,888	81,639
Gross Unrealized Gains	3,500	4,167
Gross Unrealized Losses	-4,336	-5,507
Fair Value	54,052	80,299
Other invested assets
Schedule of Available-for-sale Securities [Line Items]
Cost	5,469	5,400
Gross Unrealized Losses	-343	-241
Fair Value	5,126	5,159
Total managed investments
Schedule of Available-for-sale Securities [Line Items]
Cost	487,981	474,217
Gross Unrealized Gains	7,332	17,627
Gross Unrealized Losses	-15,688	-15,343
Fair Value	479,625	476,501
West Virginia Trust Receivable
Schedule of Available-for-sale Securities [Line Items]
Cost	8,382	8,319
Fair Value	$8,382	$8,319

Contractual_Maturities_of_Debt

Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) (Fixed maturities, USD $)	Mar. 31, 2015
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$854
1 year through 5 years	14,838
6 years through 10 years	9,018
More than 10 years	20
U.S. State and local government agency
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	28
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	455
1 year through 5 years	14,723
6 years through 10 years	9,018
More than 10 years	20
Other debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	371
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	891
1 year through 5 years	13,353
6 years through 10 years	5,265
More than 10 years	2
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts | U.S. State and local government agency
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	18
6 years through 10 years	60
More than 10 years	2
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts | Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	7,052
6 years through 10 years	5,205
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts | Other debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	891
1 year through 5 years	$6,283

Aging_of_Unrealized_Losses_on_

Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Securities	Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$170,881	$89,200
Less than 12 months Unrealized Losses	6,082	6,494
12 Months or more Fair Value	147,848	110,694
12 Months or more Unrealized Losses	9,606	8,849
Total Fair Value	318,729	199,894
Total Unrealized Losses	15,688	15,343
Number of Securities in Loss Position	148	171
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	8,454	8,418
Less than 12 months Unrealized Losses	216	351
12 Months or more Fair Value	7,329	6,275
12 Months or more Unrealized Losses	168	115
Total Fair Value	15,783	14,693
Total Unrealized Losses	384	466
Number of Securities in Loss Position	59	74
Fixed maturities | U.S. State and local government agency
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		143
Less than 12 months Unrealized Losses		1
Total Fair Value		143
Total Unrealized Losses		1
Number of Securities in Loss Position		3
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	6,070	5,905
Less than 12 months Unrealized Losses	214	342
12 Months or more Fair Value	2,539	1,506
12 Months or more Unrealized Losses	162	105
Total Fair Value	8,609	7,411
Total Unrealized Losses	376	447
Number of Securities in Loss Position	46	58
Fixed maturities | Other debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	2,384	2,370
Less than 12 months Unrealized Losses	2	8
12 Months or more Fair Value	4,790	4,769
12 Months or more Unrealized Losses	6	10
Total Fair Value	7,174	7,139
Total Unrealized Losses	8	18
Number of Securities in Loss Position	13	13
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	87,042	32,072
Less than 12 months Unrealized Losses	617	1,039
12 Months or more Fair Value	132,090	95,629
12 Months or more Unrealized Losses	8,430	7,627
Total Fair Value	219,132	127,701
Total Unrealized Losses	9,047	8,666
Number of Securities in Loss Position	28	34
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	49,100	4,147
Less than 12 months Unrealized Losses	1,578	463
Total Fair Value	49,100	4,147
Total Unrealized Losses	1,578	463
Number of Securities in Loss Position	4	2
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	26,285	44,563
Less than 12 months Unrealized Losses	3,671	4,641
12 Months or more Fair Value	3,511	3,909
12 Months or more Unrealized Losses	665	866
Total Fair Value	29,796	48,472
Total Unrealized Losses	4,336	5,507
Number of Securities in Loss Position	56	60
Other invested assets
Investments, Unrealized Loss Position [Line Items]
12 Months or more Fair Value	4,918	4,881
12 Months or more Unrealized Losses	343	241
Total Fair Value	4,918	4,881
Total Unrealized Losses	$343	$241
Number of Securities in Loss Position	1	1

Reconciliation_of_Merchandise_

Reconciliation of Merchandise Trust Activities (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Fair Value			$484,820
Fair Value	488,007		484,820
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule of Available-for-sale Securities [Line Items]
Fair Value	484,820
Contributions	16,540
Distributions	-11,537
Interest/ Dividends	3,874
Capital Gain Distributions	0
Realized Gain/ Loss	5,702	[1]
Taxes	-15
Fees	-737
Unrealized Change in Fair Value	-10,640
Fair Value	$488,007
[1]	Includes $3.9 million representing the net effect of other-than-temporary impairment charges and the release of previously realized impairment charges, as a result of sales and maturities of impaired securities.

Reconciliation_of_Merchandise_1

Reconciliation of Merchandise Trust Activities (Parenthetical) (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule of Available-for-sale Securities [Line Items]
Net effect of other-than-temporary impairment charges	$3.90

Cost_and_Market_Value_Associat1

Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]
Cost	$336,911	$314,546
Gross Unrealized Gains	13,906	38,207
Gross Unrealized Losses	-5,634	-7,648
Fair Value	345,183	345,105
Short-term investments
Schedule of Available-for-sale Securities [Line Items]
Cost	30,012	26,644
Fair Value	30,012	26,644
Fixed maturities
Schedule of Available-for-sale Securities [Line Items]
Cost	25,272	24,824
Gross Unrealized Gains	240	121
Gross Unrealized Losses	-782	-913
Fair Value	24,730	24,032
Fixed maturities | U.S. Government and federal agency
Schedule of Available-for-sale Securities [Line Items]
Cost	100	100
Gross Unrealized Gains	15	16
Fair Value	115	116
Fixed maturities | U.S. State and local government agency
Schedule of Available-for-sale Securities [Line Items]
Cost	27	78
Gross Unrealized Gains	1	1
Fair Value	28	79
Fixed maturities | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	24,774	24,275
Gross Unrealized Gains	224	104
Gross Unrealized Losses	-782	-913
Fair Value	24,216	23,466
Fixed maturities | Other debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	371	371
Fair Value	371	371
Mutual funds - debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	202,419	128,735
Gross Unrealized Gains	414	379
Gross Unrealized Losses	-4,777	-5,220
Fair Value	198,056	123,894
Mutual funds - equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	77,034	103,701
Gross Unrealized Gains	12,763	23,003
Gross Unrealized Losses	-40	-1,268
Fair Value	89,757	125,436
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	2,167	30,617
Gross Unrealized Gains	489	14,704
Gross Unrealized Losses	-35	-247
Fair Value	2,621	45,074
Other invested assets
Schedule of Available-for-sale Securities [Line Items]
Cost	7	25
Fair Value	$7	$25

Contractual_Maturities_of_Debt1

Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) (Fixed maturities, USD $)	Mar. 31, 2015
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$854
1 year through 5 years	14,838
6 years through 10 years	9,018
More than 10 years	20
U.S. Government and federal agency
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	115
U.S. State and local government agency
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	28
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	455
1 year through 5 years	14,723
6 years through 10 years	9,018
More than 10 years	20
Other debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$371

Aging_of_Unrealized_Losses_on_1

Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Perpetual Care Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Securities	Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$32,703	$61,680
Less than 12 months Unrealized Losses	1,117	3,079
12 Months or more Fair Value	123,657	89,953
12 Months or more Unrealized Losses	4,517	4,569
Total Fair Value	156,360	151,633
Total Unrealized Losses	5,634	7,648
Number of Securities in Loss Position	112	148
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	10,571	14,434
Less than 12 months Unrealized Losses	516	798
12 Months or more Fair Value	3,861	2,519
12 Months or more Unrealized Losses	266	115
Total Fair Value	14,432	16,953
Total Unrealized Losses	782	913
Number of Securities in Loss Position	55	83
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	10,571	14,434
Less than 12 months Unrealized Losses	516	798
12 Months or more Fair Value	3,861	2,519
12 Months or more Unrealized Losses	266	115
Total Fair Value	14,432	16,953
Total Unrealized Losses	782	913
Number of Securities in Loss Position	55	83
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	18,437	30,345
Less than 12 months Unrealized Losses	529	768
12 Months or more Fair Value	119,177	86,814
12 Months or more Unrealized Losses	4,248	4,452
Total Fair Value	137,614	117,159
Total Unrealized Losses	4,777	5,220
Number of Securities in Loss Position	30	31
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	3,458	13,035
Less than 12 months Unrealized Losses	40	1,268
Total Fair Value	3,458	13,035
Total Unrealized Losses	40	1,268
Number of Securities in Loss Position	2	5
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	237	3,866
Less than 12 months Unrealized Losses	32	245
12 Months or more Fair Value	619	620
12 Months or more Unrealized Losses	3	2
Total Fair Value	856	4,486
Total Unrealized Losses	$35	$247
Number of Securities in Loss Position	25	29

Perpetual_Care_Trusts_Addition

Perpetual Care Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
	Securities		Securities
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule of Available-for-sale Securities [Line Items]
Number of Securities in Loss Position	112		148
Number of Securities in Loss Position for More than Twelve Months	22		20
Other than temporary impairments loss	$0	$0
Net contribution made into the trust	3,700,000
Purchases of securities available for sale included in trust investments	233,900,000
Sales of securities available for sale included in trust investments	$230,700,000

Reconciliation_of_Perpetual_Ca

Reconciliation of Perpetual Care Trust Activities (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Fair Value			$345,105
Fair Value	345,183		345,105
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule of Available-for-sale Securities [Line Items]
Fair Value	345,105
Contributions	6,478
Distributions	-2,793
Interest/ Dividends	3,649
Capital Gain Distributions	0
Realized Gain/ Loss	15,699	[1]
Taxes	-134
Fees	-534
Unrealized Change in Fair Value	-22,287
Fair Value	$345,183
[1]	Includes $12.0 million representing the net effect of other-than-temporary impairment charges and the release of previously realized impairment charges, as a result of sales and maturities of impaired securities.

Reconciliation_of_Perpetual_Ca1

Reconciliation of Perpetual Care Trust Activities (Parenthetical) (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule of Available-for-sale Securities [Line Items]
Net effect of other-than-temporary impairment charges	$12

Goodwill_Balance_During_Period

Goodwill Balance During Period and Summary by Reportable Segment (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
In Thousands, unless otherwise specified
Goodwill [Line Items]
Goodwill	$58,836	$58,836	$48,737
Cemetery Operations South East
Goodwill [Line Items]
Goodwill	8,950
Cemetery Operations North East
Goodwill [Line Items]
Goodwill	3,288
Cemetery Operations West
Goodwill [Line Items]
Goodwill	11,948
Funeral Home
Goodwill [Line Items]
Goodwill	$34,650

Major_Classes_of_Intangible_As

Major Classes of Intangible Assets (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$72,686	$72,686
Accumulated Amortization	-4,245	-3,696
Net Intangible Asset	68,441	68,990
Lease and management agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	59,758	59,758
Accumulated Amortization	-830	-581
Net Intangible Asset	58,928	59,177
Underlying contract value
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,239	6,239
Accumulated Amortization	-897	-858
Net Intangible Asset	5,342	5,381
Noncompete Agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,250	5,250
Accumulated Amortization	-2,375	-2,126
Net Intangible Asset	2,875	3,124
Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,439	1,439
Accumulated Amortization	-143	-131
Net Intangible Asset	$1,296	$1,308

Outstanding_Debt_Detail

Outstanding Debt (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014	28-May-13
In Thousands, unless otherwise specified
Debt Instrument [Line Items]
Long-Term Debt	$302,238	$291,160
Less current portion	1,664	2,251
Less unamortized bond and note payable discounts	3,390	3,531
Long-term portion	297,184	285,378
Working Capital Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt	97,902	85,902
Acquisition Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt	25,000	25,000
7.875% senior notes, due 2021
Debt Instrument [Line Items]
Long-Term Debt	175,000	175,000
Less unamortized bond and note payable discounts			3,800
Notes Payable, other Payables | Acquisitions Debt
Debt Instrument [Line Items]
Long-Term Debt	819	861
Notes Payable, other Payables | Acquisition non-competes
Debt Instrument [Line Items]
Long-Term Debt	2,396	2,765
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-Term Debt	$1,121	$1,632

Outstanding_Debt_Parenthetical

Outstanding Debt (Parenthetical) (Detail)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	28-May-13
7.875% senior notes, due 2021
Debt Instrument [Line Items]
Long-Term Debt, interest rate	7.88%	7.88%	7.88%
Long-Term Debt, maturity date	2021-06	2021-06
Working Capital Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt, maturity date	2019-12	2019-12
Acquisition Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt, maturity date	2019-12	2019-12

Long_Term_Debt_Additional_Info

Long Term Debt - Additional Information (Detail) (USD $)	3 Months Ended	0 Months Ended
	Mar. 31, 2015	28-May-13	Dec. 31, 2014
Debt Disclosure [Line Items]
Long-Term Debt, discount	$3,390,000		$3,531,000
Revolving Credit Facility, due January 2017
Debt Disclosure [Line Items]
Credit facility, outstanding borrowing amount	122,900,000
Fourth Amended and restated credit facility
Debt Disclosure [Line Items]
Credit facility , maximum borrowing	180,000,000
Credit facility, additional borrowing capacity	70,000,000
Long term debt, maturity date	19-Dec-19
Debt covenant, Consolidated EBITDA requirement for recently completed four fiscal quarters	80,000,000
Debt covenant, Percentage of consolidated EBITDA	80.00%
Maximum consolidated leverage ratio	400.00%
Fourth Amended and restated credit facility | Minimum
Debt Disclosure [Line Items]
Consolidated coverage ratio	250.00%
Fourth Amended and restated credit facility | Working Capital Advances
Debt Disclosure [Line Items]
Credit facility , maximum borrowing	133,000,000
Minimum percentage of eligible receivables to borrow working capital advance	85.00%
Line of Credit
Debt Disclosure [Line Items]
Credit facility, interest rate	3.50%
Line of Credit | Base Rate
Debt Disclosure [Line Items]
Credit facility, margin on Federal Funds Rate to calculate interest rate reference rate	2.75%
Credit facility, margin on Eurodollar Rate to calculate interest rate reference rate	3.75%
Line of Credit | Minimum
Debt Disclosure [Line Items]
Credit facility, interest rate margin on base rate	1.25%
Credit facility, interest rate margin on Eurodollar rate	2.25%
Line of Credit | Maximum
Debt Disclosure [Line Items]
Credit facility, interest rate margin on base rate	3.00%
Credit facility, interest rate margin on Eurodollar rate	4.00%
7.875% senior notes, due 2021
Debt Disclosure [Line Items]
Long-Term Debt, principal amount		175,000,000
Long-Term Debt, interest rate	7.88%	7.88%	7.88%
Long-Term Debt, Issued price per $100		97.83%
Net proceeds from issuance of senior notes		171,200,000
Long-Term Debt, discount		3,800,000
Long-Term Debt, debt issuance costs		4,600,000
Debt premium percentage	4.94%
Long-Term Debt, fair value	183,600,000
10.25% Senior Notes, due 2017
Debt Disclosure [Line Items]
Long-Term Debt, principal amount	$150,000,000
Long-Term Debt, interest rate		10.25%

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
State and Local Jurisdiction
Income Taxes [Line Items]
Net operating loss carryforwards	$272
Internal Revenue Service (IRS)
Income Taxes [Line Items]
Net operating loss carryforwards	$223.10
Net operating loss carryforwards, expiration date	2017

Recovered_Sheet3

Deferred Cemetery Revenues Net (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Deferred Revenue Arrangement [Line Items]
Deferred merchandise trust unrealized gains (losses)	($8,356)	$2,284
Deferred cost of goods sold	-63,209	-60,603
Deferred cemetery revenues, net	661,877	643,408
Deferred selling and obtaining costs	102,904	97,795
Pre Acquisition Margin
Deferred Revenue Arrangement [Line Items]
Deferred cemetery revenues, net	139,344	140,378
Cemetery
Deferred Revenue Arrangement [Line Items]
Deferred cemetery revenues, net	477,420	456,632
Merchandise Trusts
Deferred Revenue Arrangement [Line Items]
Deferred cemetery revenues, net	$116,678	$104,717

Recovered_Sheet4

Commitments and Contingencies - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Leases And Employment Agreements Disclosure [Line Items]
Operating lease expense	$0.70	$0.60
Minimum
Leases And Employment Agreements Disclosure [Line Items]
Operating lease, initial term	1 year
Maximum
Leases And Employment Agreements Disclosure [Line Items]
Operating lease, initial term	25 years

Operating_Leases_Future_Paymen

Operating Leases Future Payments (Detail) (USD $)	Mar. 31, 2015
In Thousands, unless otherwise specified
Operating Leases Future Minimum Payments Due [Line Items]
2015	$2,000
2016	2,444
2017	2,305
2018	1,912
2019	1,726
2020	613
Thereafter	1,744
Total	$12,744

Activity_Relating_to_Number_of

Activity Relating to Number of Common Units Outstanding (Detail)	0 Months Ended	3 Months Ended
	Feb. 16, 2015	Mar. 31, 2015
Limited Partners' Capital Account [Line Items]
Outstanding, beginning of period		29,203,595
Unit distributions	54,622	54,622
Unit-based compensation		1,148
Outstanding, end of period		29,259,365

Compensation_Expense_Recognize

Compensation Expense Recognized Related to Unit Appreciation Rights and Restricted Phantom Unit Awards (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$272	$271
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	21	19
Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$251	$252

Partners_Capital_Additional_In

Partners' Capital - Additional Information (Detail) (USD $)	0 Months Ended	3 Months Ended
In Millions, except Share data, unless otherwise specified	Feb. 16, 2015	Mar. 31, 2015
Limited Partners' Capital Account [Line Items]
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect		185,194
Common units issued		1,148
Distribution units issued	54,622	54,622
Cash Distribution paid	$1.40
Unit appreciation rights
Limited Partners' Capital Account [Line Items]
Non-vested unit appreciation rights expense outstanding		0.1

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)	0 Months Ended	3 Months Ended
	Jan. 16, 2014	Mar. 31, 2015	Mar. 31, 2014
First Quarter 2014 Acquisition
Business Acquisition [Line Items]
Consideration paid	$200,000
First Quarter 2014 Acquisition | Cemetery property
Business Acquisition [Line Items]
Number of properties acquired	1
Two Thousand Fourteen Acquisitions | Maximum
Business Acquisition [Line Items]
Property Acquired, revenue contributed		100,000	100,000
Property Acquired, operating profit (loss) contributed		$100,000	$100,000

Final_Assessment_of_Fair_Value

Final Assessment of Fair Value of Net Assets Acquired and Resulting Gain on Bargain Purchase of First Quarter Twenty Fourteen (Detail) (USD $)	3 Months Ended	0 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Jan. 16, 2014
Business Acquisition [Line Items]
Gain on bargain purchase	$412
First Quarter 2014 Acquisition
Business Acquisition [Line Items]
Consideration paid		200
First Quarter 2014 Acquisition | Final Allocation
Business Acquisition [Line Items]
Total assets	3,955
Total liabilities	3,343
Fair value of net assets acquired	612
Consideration paid	200
Gain on bargain purchase	412
First Quarter 2014 Acquisition | Final Allocation | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	20
First Quarter 2014 Acquisition | Final Allocation | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired	47
First Quarter 2014 Acquisition | Final Allocation | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	2,607
First Quarter 2014 Acquisition | Final Allocation | Perpetual care trusts, restricted, at fair value | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	691
First Quarter 2014 Acquisition | Final Allocation | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	1,035
First Quarter 2014 Acquisition | Final Allocation | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	956
First Quarter 2014 Acquisition | Final Allocation | Deferred tax liability
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	641
First Quarter 2014 Acquisition | Final Allocation | Perpetual care trust corpus | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	691
First Quarter 2014 Acquisition | Final Allocation | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property acquired	470
First Quarter 2014 Acquisition | Final Allocation | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property acquired	$140

Consolidated_Pro_Forma_Informa

Consolidated Pro Forma Information (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Revenue	$67,417	$64,398
Net income (loss)	($8,883)	($2)
Net income (loss) per limited partner unit (basic and diluted)	($0.30)

Segment_Information_Additional

Segment Information - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2015
	Segment
Segment Reporting Disclosure [Line Items]
Number of distinct reportable segments	5
Pre-need sales revenue recognition, percentage of sales price collected	10.00%
Cemetery
Segment Reporting Disclosure [Line Items]
Number of distinct reportable segments	3

Segment_Information_Detail

Segment Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Revenues
Revenues	$67,417	$64,387
Costs and expenses
Selling	13,910	11,189
General and administrative	9,329	7,645
Corporate overhead	8,734	7,456
Depreciation and amortization	2,952	2,368
Funeral home	12,150	9,286
Acquisition related costs, net of recoveries	349	349
Total cost and expenses	70,772	59,126
Operating profit (loss)	-3,355	5,261
Total assets	1,705,353	1,492,967	1,699,464
Long lived asset additions	3,050	3,156
Goodwill	58,836	48,737	58,836
Cemetery
Costs and expenses
Cost of sales	7,083	7,504
Cemetery	16,265	13,329
Cemetery | Sales
Revenues
Revenues	29,944	28,874
Cemetery | Service and other
Revenues
Revenues	22,213	23,766
Funeral Homes Property
Revenues
Revenues	15,260	11,747
Cemetery property
Costs and expenses
Amortization of cemetery property	1,588	2,723
Cemetery Operations South East
Costs and expenses
Goodwill	8,950
Cemetery Operations North East
Costs and expenses
Goodwill	3,288
Cemetery Operations West
Costs and expenses
Goodwill	11,948
Funeral Home
Costs and expenses
Goodwill	34,650
Operating Segments | Cemetery Operations South East
Revenues
Revenues	36,176	33,727
Costs and expenses
Selling	9,147	7,248
General and administrative	4,670	4,096
Depreciation and amortization	800	633
Total cost and expenses	26,719	23,164
Operating profit (loss)	9,457	10,563
Total assets	645,407	580,359
Long lived asset additions	1,505	1,564
Goodwill	8,950	6,174
Operating Segments | Cemetery Operations South East | Cemetery
Costs and expenses
Cost of sales	5,268	4,792
Cemetery	6,834	6,395
Operating Segments | Cemetery Operations South East | Cemetery | Sales
Revenues
Revenues	24,290	22,101
Operating Segments | Cemetery Operations South East | Cemetery | Service and other
Revenues
Revenues	11,886	11,626
Operating Segments | Cemetery Operations South East | Cemetery property
Costs and expenses
Amortization of cemetery property	1,130	1,251
Operating Segments | Cemetery Operations North East
Revenues
Revenues	21,244	18,014
Costs and expenses
Selling	5,005	2,802
General and administrative	2,540	1,492
Depreciation and amortization	607	236
Total cost and expenses	16,334	9,443
Operating profit (loss)	4,910	8,571
Total assets	428,673	318,937
Long lived asset additions	746	442
Goodwill	3,288
Operating Segments | Cemetery Operations North East | Cemetery
Costs and expenses
Cost of sales	2,329	1,678
Cemetery	5,853	3,235
Operating Segments | Cemetery Operations North East | Cemetery | Sales
Revenues
Revenues	12,485	7,410
Operating Segments | Cemetery Operations North East | Cemetery | Service and other
Revenues
Revenues	8,759	10,604
Operating Segments | Cemetery Operations North East | Cemetery property
Costs and expenses
Amortization of cemetery property	485	583
Operating Segments | Cemetery Operations West
Revenues
Revenues	19,695	20,744
Costs and expenses
Selling	4,152	3,234
General and administrative	2,119	2,057
Depreciation and amortization	499	521
Total cost and expenses	12,488	12,288
Operating profit (loss)	7,207	8,456
Total assets	444,411	434,562
Long lived asset additions	497	1,041
Goodwill	11,948	11,948
Operating Segments | Cemetery Operations West | Cemetery
Costs and expenses
Cost of sales	2,140	2,777
Cemetery	3,578	3,699
Operating Segments | Cemetery Operations West | Cemetery | Sales
Revenues
Revenues	10,695	9,821
Operating Segments | Cemetery Operations West | Cemetery | Service and other
Revenues
Revenues	9,000	10,923
Operating Segments | Cemetery Operations West | Cemetery property
Costs and expenses
Amortization of cemetery property	390	1,223
Operating Segments | Funeral Home
Revenues
Revenues	17,415	13,254
Costs and expenses
Depreciation and amortization	799	736
Funeral home	12,611	9,504
Total cost and expenses	13,410	10,240
Operating profit (loss)	4,005	3,014
Total assets	165,828	135,819
Long lived asset additions	218	57
Goodwill	34,650	30,615
Operating Segments | Funeral Home | Funeral Homes Property
Revenues
Revenues	17,415	13,254
Corporate
Costs and expenses
Selling	200	545
Corporate overhead	8,734	7,456
Depreciation and amortization	247	242
Acquisition related costs, net of recoveries	349	349
Total cost and expenses	9,530	8,592
Operating profit (loss)	-9,530	-8,592
Total assets	21,034	23,290
Long lived asset additions	84	52
Adjustment
Revenues
Revenues	-27,113	-21,352
Costs and expenses
Selling	-4,594	-2,640
Funeral home	-461	-218
Total cost and expenses	-7,709	-4,601
Operating profit (loss)	-19,404	-16,751
Adjustment | Cemetery
Costs and expenses
Cost of sales	-2,654	-1,743
Adjustment | Cemetery | Sales
Revenues
Revenues	-17,526	-10,458
Adjustment | Cemetery | Service and other
Revenues
Revenues	-7,432	-9,387
Adjustment | Funeral Homes Property
Revenues
Revenues	-2,155	-1,507
Adjustment | Cemetery property
Costs and expenses
Amortization of cemetery property	($417)	($334)

Assets_and_Liabilities_Measure

Assets and Liabilities Measured at Fair Value (Detail) (Variable Interest Entity, Primary Beneficiary, USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Merchandise Trusts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	$488,007	$484,820
Merchandise Trusts | Short-term investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	31,591	52,521
Merchandise Trusts | Short-term investments | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	31,591	52,521
Merchandise Trusts | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	19,511	16,384
Merchandise Trusts | Fixed maturities | U.S. State and local government agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	80	269
Merchandise Trusts | Fixed maturities | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	12,257	8,976
Merchandise Trusts | Fixed maturities | Other debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	7,174	7,139
Merchandise Trusts | Fixed maturities | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	19,511	16,384
Merchandise Trusts | Fixed maturities | Level 2 | U.S. State and local government agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	80	269
Merchandise Trusts | Fixed maturities | Level 2 | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	12,257	8,976
Merchandise Trusts | Fixed maturities | Level 2 | Other debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	7,174	7,139
Merchandise Trusts | Mutual funds - debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	238,699	142,680
Merchandise Trusts | Mutual funds - debt securities | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	238,699	142,680
Merchandise Trusts | Mutual funds - equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	130,646	179,458
Merchandise Trusts | Mutual funds - equity securities | real estate sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	19,133	58,672
Merchandise Trusts | Mutual funds - equity securities | energy sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	12,815	7,733
Merchandise Trusts | Mutual funds - equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	21,308	22,927
Merchandise Trusts | Mutual funds - equity securities | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	77,390	90,126
Merchandise Trusts | Mutual funds - equity securities | Level 1 | real estate sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	19,133	58,672
Merchandise Trusts | Mutual funds - equity securities | Level 1 | energy sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	12,815	7,733
Merchandise Trusts | Mutual funds - equity securities | Level 1 | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	21,308	22,927
Merchandise Trusts | Mutual funds - equity securities | Level 1 | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	77,390	90,126
Merchandise Trusts | Equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	54,052	80,299
Merchandise Trusts | Equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	25,224	50,091
Merchandise Trusts | Equity securities | Global Equity Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	28,828	30,208
Merchandise Trusts | Equity securities | Level 1 | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	25,224	50,091
Merchandise Trusts | Equity securities | Level 1 | Global Equity Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	28,828	30,208
Merchandise Trusts | Other invested assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	5,126	5,159
Merchandise Trusts | Other invested assets | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	5,126	5,159
Merchandise Trusts | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	479,625	476,501
Merchandise Trusts | Total managed investments | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	454,988	454,958
Merchandise Trusts | Total managed investments | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	24,637	21,543
Perpetual care trusts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	345,183	345,105
Perpetual care trusts | Short-term investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	30,012	26,644
Perpetual care trusts | Short-term investments | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	30,012	26,644
Perpetual care trusts | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	24,730	24,032
Perpetual care trusts | Fixed maturities | U.S. State and local government agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	28	79
Perpetual care trusts | Fixed maturities | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	24,216	23,466
Perpetual care trusts | Fixed maturities | Other debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	371	371
Perpetual care trusts | Fixed maturities | U.S. Government and federal agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	115	116
Perpetual care trusts | Fixed maturities | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	115	116
Perpetual care trusts | Fixed maturities | Level 1 | U.S. Government and federal agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	115	116
Perpetual care trusts | Fixed maturities | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	24,615	23,916
Perpetual care trusts | Fixed maturities | Level 2 | U.S. State and local government agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	28	79
Perpetual care trusts | Fixed maturities | Level 2 | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	24,216	23,466
Perpetual care trusts | Fixed maturities | Level 2 | Other debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	371	371
Perpetual care trusts | Mutual funds - debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	198,056	123,894
Perpetual care trusts | Mutual funds - debt securities | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	198,056	123,894
Perpetual care trusts | Mutual funds - equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	89,757	125,436
Perpetual care trusts | Mutual funds - equity securities | real estate sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	17,052	41,753
Perpetual care trusts | Mutual funds - equity securities | energy sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	20,424	14,829
Perpetual care trusts | Mutual funds - equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	40,474	43,596
Perpetual care trusts | Mutual funds - equity securities | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	11,807	25,258
Perpetual care trusts | Mutual funds - equity securities | Level 1 | real estate sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	17,052	41,753
Perpetual care trusts | Mutual funds - equity securities | Level 1 | energy sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	20,424	14,829
Perpetual care trusts | Mutual funds - equity securities | Level 1 | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	40,474	43,596
Perpetual care trusts | Mutual funds - equity securities | Level 1 | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	11,807	25,258
Perpetual care trusts | Equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	2,621	45,074
Perpetual care trusts | Equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	988	43,207
Perpetual care trusts | Equity securities | Global Equity Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	1,633	1,867
Perpetual care trusts | Equity securities | Level 1 | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	988	43,207
Perpetual care trusts | Equity securities | Level 1 | Global Equity Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	1,633	1,867
Perpetual care trusts | Other invested assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	7	25
Perpetual care trusts | Other invested assets | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	7	25
Perpetual care trusts | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	345,183	345,105
Perpetual care trusts | Total managed investments | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	320,561	321,164
Perpetual care trusts | Total managed investments | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	$24,622	$23,941