StoneMor (STON) 10-Q 13 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 11, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Entity Registrant Name	STONEMOR INC.
Entity Central Index Key	0001753886
Trading Symbol	STON
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		117,964,891
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-39172
Entity Tax Identification Number	80-0103152
Entity Address, Address Line One	3331 Street Road
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Bensalem
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19020
City Area Code	215
Local Phone Number	826-2800
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NYSE
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 48,696	$ 39,244
Restricted cash	16,575	20,846
Accounts receivable, net of allowance	58,912	57,869
Prepaid expenses	9,622	5,290
Assets held for sale	29,258	28,575
Other current assets	16,532	16,884
Total current assets	179,595	168,708
Long-term accounts receivable, net of allowance	75,985	75,301
Cemetery property	299,824	299,526
Property and equipment, net of accumulated depreciation	81,967	83,496
Merchandise trusts, restricted, at fair value	524,623	501,453
Perpetual care trusts, restricted, at fair value	319,175	312,228
Deferred selling and obtaining costs	119,068	116,900
Deferred tax assets	9	9
Intangible assets, net	54,826	55,094
Other assets	22,028	22,248
Total assets	1,677,100	1,634,963
Current liabilities:
Accounts payable and accrued liabilities	50,836	51,718
Liabilities held for sale	24,146	23,406
Accrued interest	95	95
Current portion, long-term debt	3,226	317
Total current liabilities	78,303	75,536
Long-term debt, net of deferred financing costs	322,144	320,715
Deferred revenues	986,044	949,164
Deferred tax liabilities	27,926	29,652
Perpetual care trust corpus	319,175	312,228
Other long-term liabilities	40,040	40,081
Total liabilities	1,773,632	1,727,376
Commitments and contingencies
Stockholders' equity:
Common stock, par value $0.01 per share, 200,000,000 shares authorized, 117,918,016 and 117,871,141 shares issued and outstanding, respectively	1,179	1,178
Paid-in capital in excess of par value	(84,728)	(85,232)
Accumulated deficit	(12,983)	(8,359)
Total stockholders' equity	(96,532)	(92,413)
Total liabilities and stockholders' equity	$ 1,677,100	$ 1,634,963

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	117,918,016	117,871,141
Common stock, shares outstanding	117,918,016	117,871,141

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues:
Revenues	$ 78,313	$ 65,102
Costs and Expenses:
Cost of goods sold	11,184	9,414
Cemetery expense	18,161	16,948
Selling expense	14,207	12,051
General and administrative expense	10,193	9,515
Corporate overhead	9,541	8,501
Depreciation and amortization	2,102	2,314
Total costs and expenses	74,729	67,233
Operating income (loss)	3,584	(2,131)
Interest expense	(10,473)	(11,353)
Loss from continuing operations before income taxes	(6,889)	(13,484)
Income tax benefit (expense)	1,676	(1,288)
Net loss from continuing operations	(5,213)	(14,772)
Discontinued operations (Note 2):
Income from operations of discontinued businesses	589	23,775
Net income from discontinued operations	589	23,775
Net (loss) income	$ (4,624)	$ 9,003
Net loss from continuing operations per common share (basic)	$ (0.04)	$ (0.16)
Net income from discontinued operations per common share (basic)	0	0.25
Net loss per common share (basic)	(0.04)	0.10
Net loss from continuing operations per common share (diluted)	(0.04)	(0.16)
Net income from discontinued operations per common share (diluted)	0	0.25
Net loss per common share (diluted)	$ (0.04)	$ 0.10
Weighted average number of common shares outstanding - basic	117,909	94,472
Weighted average number of common shares outstanding - diluted	117,909	94,472
Cemetery
Revenues:
Revenues	$ 66,980	$ 54,797
Costs and Expenses:
Operating costs and expenses	53,745	47,928
Cemetery | Interments
Revenues:
Revenues	20,519	14,759
Cemetery | Merchandise
Revenues:
Revenues	16,282	14,378
Cemetery | Services
Revenues:
Revenues	17,281	15,027
Cemetery | Investment and other
Revenues:
Revenues	12,898	10,633
Funeral Home
Revenues:
Revenues	11,333	10,305
Costs and Expenses:
Operating costs and expenses	9,341	8,490
Funeral Home | Merchandise
Revenues:
Revenues	5,973	5,386
Costs and Expenses:
Operating costs and expenses	1,661	1,336
Funeral Home | Services
Revenues:
Revenues	5,360	4,919
Costs and Expenses:
Operating costs and expenses	4,661	4,394
Funeral Home | Investment and other
Costs and Expenses:
Operating costs and expenses	$ 3,019	$ 2,760

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Common Stock	Paid-in Capital in Excess of Par Value	(Accumulated Deficit) Retained Earnings
Beginning Balance at Dec. 31, 2019	$ (102,490)	$ 944	$ (103,434)
Beginning Balance (in shares) at Dec. 31, 2019		94,447,356
Common stock awards under incentive plans	375		375
Common stock awards under incentive plans (in shares)		29,746
Net income (loss)	9,003			$ 9,003
Ending Balance at Mar. 31, 2020	(93,112)	$ 944	(103,059)	9,003
Ending Balance (in shares) at Mar. 31, 2020		94,477,102
Beginning Balance at Dec. 31, 2020	(92,413)	$ 1,178	(85,232)	(8,359)
Beginning Balance (in shares) at Dec. 31, 2020		117,871,141
Common stock awards under incentive plans	505	$ 1	504
Common stock awards under incentive plans (in shares)		46,875
Net income (loss)	(4,624)			(4,624)
Ending Balance at Mar. 31, 2021	$ (96,532)	$ 1,179	$ (84,728)	$ (12,983)
Ending Balance (in shares) at Mar. 31, 2021		117,918,016

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows From Operating Activities:
Net (loss) income	$ (4,624)	$ 9,003
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Cost of lots sold	1,394	1,296
Depreciation and amortization	2,142	2,459
Provision for bad debt	2,212	1,144
Non-cash compensation expense	505	375
Non-cash interest expense	1,880	5,260
Gain on sale of businesses	(7)	(24,086)
Changes in assets and liabilities:
Accounts receivable, net of allowance	(6,843)	(1,595)
Merchandise trust fund	(6,145)	(1,829)
Other assets	(3,754)	2,338
Deferred selling and obtaining costs	(2,202)	(1,178)
Deferred revenues	22,598	6,434
Deferred taxes, net	(1,726)	1,228
Payables and other liabilities	(799)	(6,087)
Net cash provided by (used in) operating activities	4,631	(5,238)
Cash Flows From Investing Activities:
Cash paid for capital expenditures	(1,774)	(2,073)
Proceeds from divestitures		28,190
Net cash (used in) provided by investing activities	(1,774)	26,117
Cash Flows From Financing Activities:
Proceeds from borrowings	4,433	2,639
Repayments of debt	(1,541)	(32,181)
Principal payment on finance leases	(299)	(425)
Cost of financing activities	(269)	(213)
Net cash provided (used in) by financing activities	2,324	(30,180)
Net increase in cash, cash equivalents and restricted cash	5,181	(9,301)
Cash, cash equivalents and restricted cash—Beginning of period	60,090	56,767
Cash, cash equivalents and restricted cash—End of period	65,271	47,466
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	8,639	7,015
Cash paid during the period for income taxes	505
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	473	848
Operating cash flows from finance leases	87	116
Financing cash flows from finance leases	$ 299	425
Non-cash investing and financing activities:
Accrued paid-in-kind interest on 2024 Notes		$ 3,615

GENERAL

GENERAL	3 Months Ended
	Mar. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
GENERAL	1. GENERAL Effective as of December 31, 2019, pursuant to that certain Merger and Reorganization Agreement (as amended, the “Merger Agreement”) by and among StoneMor GP LLC (“StoneMor GP”), a Delaware limited liability company and the general partner of StoneMor Partners L.P. (the “Partnership”), the Partnership, StoneMor GP Holdings LLC, a Delaware limited liability company and formerly the sole member of GP (“GP Holdings”) and Hans Merger Sub, LLC, a Delaware limited liability company and wholly-owned subsidiary of GP (“Merger Sub”), GP converted from a Delaware limited liability company into a Delaware corporation named StoneMor Inc. (the “Company”) and Merger Sub was merged with and into the Partnership (the “Merger”). The Company is the successor registrant to the Partnership pursuant to Rule 405 under the Securities Act of 1933, as amended (the “Securities Act”) and Rule 12g-3 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). As used in this Quarterly Report on Form 10-Q (the “Quarterly Report”), unless the context otherwise requires, references to the terms the “Company,” “StoneMor,” “we,” “us,” and “our” refer to StoneMor Inc. and its consolidated subsidiaries for all periods from and after the Merger and to StoneMor Partners L.P. and its consolidated subsidiaries for all periods prior to the Merger. Nature of Operations The Company is a provider of funeral and cemetery products and services in the death care industry in the United States. As of March 31, 2021, the Company operated 313 cemeteries in 26 states and Puerto Rico, of which 283 were owned and 30 were operated under lease, management or operating agreements. As of March 31, 2021, the Company also owned and operated 80 funeral homes, including 37 located on the grounds of cemetery properties that the Company owned, in 16 states and Puerto Rico. The Company’s cemeteries provide cemetery property interment rights, such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials. Cemetery services include the installation of this merchandise and other service items. The Company sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Company’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services. Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements, which are unaudited, have been prepared in accordance with the requirements of the Quarterly Report on Form 10-Q and Generally Accepted Accounting Principles (“GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in Annual Reports on Form 10-K. In management’s opinion, all adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the periods disclosed have been made. The balance sheet at December 31, 2020 has been derived from the audited consolidated financial statement as of December 31, 2020, as presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, which was filed with Securities and Exchange Commission ("SEC") on March 25, 2021 (the “Annual Report”). The interim unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and the related notes thereto presented in the Annual Report. The results of operations for the three months ended March 31, 2021 may not necessarily be indicative of the results of operations for the full year ending December 31, 2021. The unaudited condensed consolidated financial statements include the accounts of each of the Company’s 100% owned 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 30 cemeteries under long-term leases, operating agreements and management agreements. The operations of 16 of these managed cemeteries have been consolidated. The Company operates 14 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. 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 the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities, since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under the long-term leases, and other agreements associated with these properties, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Company has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements. Refinancing On May 11, 2021, the Company issued $400.0 million aggregate principal amount of 8.500% Senior Secured Notes due 2029 (the “2029 Notes”). The gross proceeds from the sale of the 2029 Notes was $389.9 million, less advisor fees, legal fees, mortgage costs and other closing expenses. The 2029 Notes were issued pursuant to an indenture (the “2029 Indenture”), dated as of May 11, 2021, by and among the Company, the guarantors named therein and Wilmington Trust, National Association, as trustee and collateral agent. Substantially concurrently with the closing of the offering of the 2029 Notes, the Partnership and Cornerstone Family Services of West Virginia Subsidiary, Inc. (collectively, the “2024 Issuers”) deposited from the net cash proceeds from the offering of the 2029 Notes an amount sufficient to fund the full redemption of the outstanding 9.875%/11.500% Senior Secured PIK Toggle Notes due 2024 (the “2024 Notes”) with Wilmington Trust, National Association (the “2024 Trustee”) as trustee under the Indenture, dated as of June 27, 2019 (as amended, the “2024 Indenture”), among the 2024 Issuers, the guarantors party thereto and the 2024 Trustee governing the 2024 Notes. Upon deposit of such funds with the 2024 Trustee, the 2024 Indenture was satisfied and discharged in accordance with its terms. As a result of the satisfaction and discharge of the 2024 Indenture, the 2024 Issuers and the guarantors of the 2024 Notes, including the Company, have been released from their obligations with respect to the 2024 Indenture and the 2024 Notes, except with respect to those provisions of the 2024 Indenture that, by their terms, survive the satisfaction and discharge of the 2024 Indenture. Refer to Note 18 Subsequent Events COVID-19 Pandemic In December 2019, an outbreak of a novel strain of coronavirus (“COVID-19”) spread worldwide posing public health risks that reached pandemic proportions (the “COVID-19 Pandemic”). The COVID-19 Pandemic poses a significant threat to the health and economic wellbeing of the Company’s employees, customers and vendors. The Company’s operations are deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company has been working with federal, state and local government officials to ensure that it continues to satisfy their requirements for offering the Company’s essential services. The Company’s top priority is the health and safety of its employees and the families it serves. Since the start of the outbreak in the U.S., the Company’s senior management team has taken actions to protect its employees and the families it serves, and to support its field locations as they adapt and adjust to the circumstances resulting from the COVID-19 Pandemic. The operation of all of the Company’s facilities is critically dependent on the employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company provided all of its employees with detailed health and safety literature on COVID-19, such as the industry-specific guidelines from the Centers for Disease Control and Prevention (the “CDC”) for working with the deceased who were or may have been infected with COVID-19. In addition, the Company’s procurement and safety teams have consistently secured and distributed supplies to ensure that the Company’s locations have appropriate personal protective equipment (“PPE”) and cleaning supplies to provide its essential services, as well as updated and developed new safety-oriented guidelines to support daily field operations. These guidelines include reducing the number of staff present for a service and restricting the number of attendees. The Company also implemented additional safety and precautionary measures as it concerns the businesses’ day-to-day interaction with the families and communities it serves. The Company’s corporate office employees began working from home in March 2020 consistent with CDC guidance to reduce the risks of exposure to COVID-19 while still supporting the field operations. The Company has not experienced any significant disruptions to its business as a result of the work from home policies in its corporate office. The Company monitors the CDC guidance on a regular basis, continually reviews and updates its processes and procedures and provides updates to its employees as needed to comply with regulatory guidelines. The Company’s marketing and sales team quickly responded to the sales challenges presented by the COVID-19 Pandemic by implementing virtual meeting options using a variety of web-based tools to ensure that the Company can continue to connect with and meet its customers’ needs in a safe, effective and productive manner. Some of the Company’s locations provide live video streaming of their funeral and burial services to its customers or provide other alternatives that respect social distancing, so that family and friends can connect during their time of grief. Like most businesses world-wide, the COVID-19 Pandemic has impacted the Company financially. At the start of the Covid-19 Pandemic in early 2020, the Company saw its pre-need sales and at-need sales activity decline as Americans practiced social distancing and crowd size restrictions were put in place. However, since May 2020 the Company experienced at-need sales growth, which has continued into the first quarter of 2021. While the Company expects that its pre-need sales could continue to be challenged during the continued COVID-19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. Throughout this disruption the Company’s cemeteries and funeral homes have largely remained open and available to serve its families in all the locations in which it operates to the extent permitted by local authorities, with the exception of Puerto Rico, and the Company expects that this will continue. However, the Company has experienced limited location closures due to COVID-19 cases, required quarantines and cleanings. In addition, during the year ended December 31, 2020 and the three months ended March 31, 2021, the Company incurred costs of approximately $1.0 million and $57,000, respectively, related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. The Company expects the COVID-19 Pandemic could have an adverse effect on its future results of operations and cash flows, however the Company cannot presently predict, with certainty, the scope and severity of that impact. The Company may incur additional costs related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. In the event there are confirmed diagnoses of COVID-19 within a significant number of its facilities, the Company may incur additional costs related to the closing and subsequent cleaning of these facilities and the ability to adequately staff the impacted sites. In addition, the Company’s pre-need customers with installment contracts could default on their installment contracts due to lost work or other financial stresses arising from the COVID-19 Pandemic. Sources and Uses of Liquidity The Company’s primary sources of liquidity are cash generated from operations, proceeds from asset sales and the remaining proceeds from the sale of the 2029 Notes. The Company’s primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service. Amounts contributed to the merchandise trust funds will be withdrawn at the time of the delivery of the product or service sold to which the contribution related (see "Summary of Significant Accounting Policies" section below regarding revenue recognition), which will reduce the amount of additional borrowings or asset sales needed. While the Company relies heavily on its available cash and cash flows from operating activities to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Company cannot be certain that sufficient capital will be generated through operations or be available to the Company to the extent required and on acceptable terms. The Company has experienced negative financial trends, including net losses and use of cash in operating activities, which, when considered in the aggregate, could raise substantial doubt about the Company’s ability to continue as a going concern. During 2020 and 2021, the Company implemented (and will continue to implement) various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: • completed sales of select assets to de-leverage the balance sheet; • on April 1, 2020, entered into the Third Supplemental Indenture to the Indenture to amend certain financial covenants; • on April 3, 2020, sold 176 shares of Series A Preferred Stock to Axar Capital Management LP (“Axar”) for a cash price of $50,000 per share, an aggregate of $8.8 million; • on June 19, 2020, issued 12,054,795 shares of Common Stock in exchange for the 176 shares of Series A Preferred Stock and sold an additional 11,232,877 shares of Common Stock for a cash purchase price of $0.73 per share, an aggregate of $8.2 million; • implemented cost reduction initiatives specifically to minimize the impact of the COVID-19 Pandemic on us, including streamlining corporate staff, consolidating field positions to reduce redundancies and implementing executive level salary reductions; and • on May 11, 2021, issued $400.0 million in aggregate principal amount of its 2029 Notes and used a substantial portion of the net proceeds thereof to fund the redemption in full of its outstanding 2024 Notes. For further details regarding the issuance of the 2029 Notes and the redemption of the 2024 Notes, see Note 18 Subsequent Events Based on the Company's forecasted operating performance and the actions described above to improve the Company’s profitability and cash flows, including the issuance of the 2029 Notes and the redemption of the 2024 Notes, the Company believes that it will be able to continue as a going concern for the next twelve-month period. As such, the unaudited condensed consolidated financial statements for the three months ended March 31, 2021 were prepared on the basis of a going concern, which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments, if any, that would be necessary should the Company be required to liquidate its assets. Summary of Significant Accounting Policies Refer to Note 1 General Use of Estimates The preparation of the Company’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in its Annual Report. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents. Cash and Cash Equivalents was $48.7 million and $39.2 million as of March 31, 2021 and December 31, 2020, respectively. Restricted Cash Cash that is restricted from withdrawal or use under the terms of certain contractual agreements is recorded as restricted cash. Restricted cash was $16.6 million and $20.8 million as of March 31, 2021 and December 31, 2020, respectively, which primarily related to cash collateralization of the Company’s letters of credit and surety bonds. Revenue The Company's revenues are derived from contracts with customers through sale and delivery of death care products and services. Primary sources of revenue are derived from (1) cemetery and funeral home operations generated both at-need and pre-need, which are classified on the unaudited condensed consolidated statements of operations as Interments, Merchandise and Services, (2) investment income, which includes income earned on assets maintained in perpetual care and merchandise trusts related to pre-need sales of cemetery and funeral home merchandise and services that are required to be maintained in the trust by state law and (3) interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue. Revenue is measured based on the consideration specified in a contract with a customer and is net of any sales incentives and amounts collected on behalf of third parties. Pre-need contracts are price guaranteed, providing for future merchandise and services at prices prevailing when the agreements are signed. Investment income is earned on certain payments received from customers on pre-need contracts, which are required by law to be deposited into the merchandise and service trusts. Amounts are withdrawn from the merchandise trusts when the Company fulfills the performance obligations. Earnings on these trust funds, which are specifically identifiable for each performance obligation, are also included in total transaction price. Pre-need contracts are generally subject to financing arrangements on an installment basis, with a contractual term not to exceed 60 months. Interest income is recognized utilizing the effective interest method. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate at the time of origination plus 375 basis points in order to segregate the principal and interest component of the total contract value. The Company has elected to not adjust the transaction price for the effects of a significant financing component for contracts that have payment terms under one year. At the time of a non-cancellable pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid. The revenue from both the sales and interest income from trusted funds are deferred until the merchandise is delivered or the services are performed. For a sale in a cancellable state, an account receivable is only recorded to the extent control has transferred to the customer for interment rights, merchandise or services for which the Company has not collected cash. The amounts collected from customers in states in which pre-need contracts are cancellable may be subject to refund provisions. The Company estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within other long-term liabilities line item on its consolidated balance sheets. In accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers In addition, the Company maintains a reserve representing the fair value of the refund obligation that may arise due to state law provisions that include a guarantee of customer funds collected on unfulfilled performance obligations and maintained in trust to the extent that the funds are refundable upon a customer’s exercise of any cancellation rights. Sales taxes assessed by governmental authorities are excluded from revenue. Any shipping and handling costs that are incurred after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. Nature of Goods and Services The following is a description of the principal activities within the Company’s two reportable segments from which the Company generates its revenue. Cemetery Operations The Company generates revenues in its Cemetery Operations segment principally from (1) providing rights to inter remains in a specific cemetery property inventory space such as burial lots and constructed mausoleum crypts (“Interments”), (2) sales of cemetery merchandise which includes markers (i.e., method of identifying a deceased person in a burial space, crypt or niche), base (i.e., the substrate upon which a marker is placed), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches and other cemetery related items and (3) service revenues, including opening and closing, a service of digging and refilling burial spaces to install the burial vault and place the casket into the vault, cremation services and fees for installation of cemetery merchandise. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services in a package based on their relative stand-alone selling prices. The stand-alone selling price is determined by management based upon local market conditions and reasonable ranges for both merchandise and services which is the best estimate of the stand-alone price. For items that are not sold separately (e.g., second interment rights), the Company estimates stand-alone selling prices using the best estimate of market value, using inputs such as average selling price and list price broken down by each geographic location. Additionally, the Company considers typical sales promotions that could have impacted the stand-alone selling price estimates. Interments revenue is recognized when control transfers, which is when the property is available for use by the customer. For pre-construction mausoleum contracts, the Company only recognizes revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. Merchandise revenue and deferred investment earnings on merchandise trusts are recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to the Company). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligation. The estimate of the refund obligation is reevaluated on a quarterly basis. In addition, the Company is entitled to retain, in certain jurisdictions, a portion of collected customer payments when a customer cancels a pre-need contract; these amounts are also recognized in revenue at the time the contract is cancelled. Service revenue is recognized when the services are performed, and the performance obligation is thereby satisfied. The cost of goods sold related to merchandise and services reflects the actual cost of purchasing products and performing services and the value of cemetery property depleted through the recognized sales of interment rights. The costs related to the sales of lots and crypts are determined systematically using a specific identification method under which the total value of the underlying cemetery property and the lots available to be sold at the location are used to determine the cost per lot. Funeral Home Operations The Company generates revenues in its Funeral Home Operations segment principally from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, which includes services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and services of remembrance. The Funeral Home Operations segment also include revenues related to the sale of term and whole life insurance on an agency basis, in which the Company earns a commission from the sales of these policies. Insurance commission revenue is reported within service revenues. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services based on their relative stand-alone selling prices. The relative stand-alone selling price is determined by management's best estimate of the stand-alone price based upon the list price at each location. The revenue generated by the Company through its Funeral Home Operations segment is principally derived from at-need sales. Merchandise revenue is recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligations. The estimate of the refund obligation is reevaluated on a quarterly basis. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. Costs related to the delivery or performance of merchandise and services are charged to expense when merchandise is delivered or services are performed. Deferred Revenues Revenues from the sale of services and merchandise as well as any investment income from the merchandise trusts is deferred until such time that the services are performed or the merchandise is delivered. In addition, for amounts deferred on new contracts and investment income and unrealized gains on our merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of those entities or the assets of those entities. The Company provides for a profit margin for these deferred revenues to account for the projected future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. These revenues and their associated costs are recognized when the related merchandise is delivered or services are performed and are presented on a gross basis on the unaudited condensed consolidated statements of operations. Accounts Receivable, Net of Allowance The Company sells pre-need cemetery contracts whereby the customer enters into arrangements for future pre-need merchandise and services. These sales are usually made using interest-bearing installment contracts not to exceed 60 months. The interest income is recorded as revenue when the interest amount is considered realizable and collectible, which typically coincides with cash payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income, unfulfilled performance obligations on cancellable contracts and any cash deposit paid. The Company recognizes an allowance for doubtful accounts by applying a cancellation rate to amounts included in accounts receivable, which is recorded as a reduction in accounts receivable and a corresponding offset to deferred revenues. The cancellation rate is based on a five year average rate by each specific location. Management evaluates customer receivables for impairment based upon historical experience, including the age of the receivables and customers’ payment histories. Leases The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. The Company has both operating and finance leases. The Company’s operating leases primarily include office space, funeral homes and equipment. The Company’s finance leases primarily consist of vehicles and certain IT equipment. The Company determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term in excess of 12 months, the Company records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. Where leases contain escalation clauses, rent abatements and/or concessions, the Company applies them in the determination of lease expense. The exercise of lease renewal options is at the Company’s sole discretion, and the Company is only including the renewal option in the lease term when the Company can be reasonably certain that the Company will exercise the additional options. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Company evaluates the term of the lease, type of asset and its weighted average cost of capital to determine its incremental borrowing rate used to measure the ROU asset and lease liability. The Company calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. The Company considers reasonably assured renewal options, fixed escalation provisions and residual value guarantees in its calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expecte

ACQUISITIONS AND DIVESTITURES

ACQUISITIONS AND DIVESTITURES	3 Months Ended
	Mar. 31, 2021
Acquisitions And Divestitures [Abstract]
ACQUISITIONS AND DIVESTITURES	2. ACQUISITIONS AND DIVESTITURES On March 23, 2021, the Company signed a definitive agreement to acquire four cemeteries located within its East Coast geographic footprint for a total purchase price of $5.4 million, subject to customary working capital adjustments. The transaction is expected to close by July 2021, subject to customary due diligence and regulatory approval. In the fourth quarter of 2019, the Company launched an asset sale program designed to divest assets at attractive multiples, reduce debt levels and improve cash flow and liquidity. The following divestitures have resulted from this program. On January 3, 2020, the Company sold substantially all of the assets of Oakmont Memorial Park, Oakmont Funeral Home, Redwood Chapel, Inspiration Chapel and Oakmont Crematory located in California pursuant to the terms of an asset sale agreement (the “Oakmont Agreement”) with Carriage Funeral Holdings, Inc. for an aggregate cash purchase price of $33.0 million (the “Oakmont Sale”). The divested assets consisted of one cemetery, one funeral home and certain related assets. The Oakmont Sale resulted in a gain of $24.4 million for the Company, which is included in the accompanying condensed consolidated statement of operations for the nine months ended September 30, 2020. Net proceeds from the sale were used to redeem an aggregate $30.3 million principal amount of the 2024 Notes. On April 7, 2020 , the Company completed the sale of substantially all of the assets of the cemetery, funeral establishment and crematory commonly known as Olivet Memorial Park, Olivet Funeral and Cremation Services and Olivet Memorial Park & Crematory pursuant to the terms of an asset sale agreement (the “Olivet Agreement”) with Cypress Lawn Cemetery Association for an aggregate cash purchase price of $25.0 million, subject to certain adjustments (the “Olivet Sale”), and the assumption of certain liabilities, including $17.1 million in land purchase obligations . The Olivet Sale resulted in a gain of $7.2 million for the Company, which is included in the accompanying condensed consolidated statements of operations for the nine months ended September 30, 2020. The Company used net proceeds of $20.5 million to redeem additional 2024 Notes as required by the 2024 Indenture. On November 3, 2020, the Company completed the sale of substantially all of the Company’s remaining California properties, consisting of five cemeteries, six funeral establishments and four crematories (the “Remaining California Assets”) pursuant to the terms of an asset sale agreement (the “California Agreement”) with certain entities owned by John Yeatman and Guy Saxton for a cash purchase price of $7.1 million, subject to certain closing adjustments (the “Remaining California Sale” and together with the Olivet Sale, the “Total California Sale”). T he Company used net proceeds of $5.7 million to redeem $5.6 million in principal amount of additional 2024 Notes as required by the 2024 Indenture. On November 6, 2020, the Company entered into an asset sale agreement (the “Clearstone Agreement”) with Clearstone Memorial Partners, LLC to sell substantially all of the Company’s assets in Oregon and Washington, consisting of nine cemeteries, ten funeral establishments and four crematories (the “Clearstone Assets”) for a net cash purchase price of $6.2 million, subject to certain adjustments (the “Clearstone Sale”). See Note 18 Subsequent Events for further details on the closing of this sale subsequent to March 31, 2021. The Clearstone Agreement to sell the Clearstone Assets, together with the other divestitures completed in 2020 described above, represented a strategic exit from the West Coast. Therefore, the results of operations of the Clearstone Assets, and of the businesses sold in 2020 for the period before their respective sales, have been presented as discontinued operations on the accompanying consolidated statements of operations for the three months ended March 31, 2021 and 2020. Additionally, all of the assets and liabilities associated with the Clearstone Assets have been classified as held for sale on the accompanying consolidated balance sheets at March 31, 2021 and December 31, 2020. The following table summarizes the results of discontinued operations for the three months ended March 31, 2021 and 2020 (in thousands): Three Months Ended March 31, 2021 2020 Cemetery revenues $ 1,142 $ 3,269 Funeral home revenues 1,146 2,874 Cost of goods sold (191 ) (511 ) Cemetery expense (233 ) (900 ) Selling expense (231 ) (998 ) General and administrative expense (151 ) (801 ) Depreciation and amortization (40 ) (145 ) Funeral home expenses (694 ) (2,168 ) Interest expense (166 ) (931 ) Income (loss) from discontinued operations before income taxes 582 (311 ) Net gain on sale of businesses 7 24,086 Income tax expense — — Net income from discontinued operations $ 589 $ 23,775 The following table summarizes the major classes of assets and liabilities that have been classified as held for sale on the Company’s unaudited condensed consolidated balance sheets: March 31, 2021 December 31, 2020 Clearstone Other Total Clearstone Other Total Assets Current assets: Accounts receivable, net of allowance $ 223 $ — $ 223 $ 230 $ — $ 230 Prepaid expenses and other current assets 97 — 97 104 — 104 Total current assets held for sale 320 — 320 334 — 334 Long-term accounts receivable, net of allowance 211 — 211 193 — 193 Cemetery property 3,491 350 3,841 3,492 350 3,842 Property and equipment, net of accumulated depreciation 2,482 — 2,482 2,529 — 2,529 Merchandise trusts, restricted, at fair value 15,411 — 15,411 14,831 — 14,831 Perpetual care trusts, restricted, at fair value 4,641 — 4,641 4,518 — 4,518 Deferred selling and obtaining costs 1,899 — 1,899 1,865 — 1,865 Other assets 453 — 453 463 — 463 Total assets held for sale $ 28,908 $ 350 $ 29,258 $ 28,225 $ 350 $ 28,575 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 63 $ — $ 63 $ 51 $ — $ 51 Other current liabilities — — — — — — Total current liabilities held for sale 63 — 63 51 — 51 Deferred revenues 19,084 — 19,084 18,456 — 18,456 Perpetual care trust corpus 4,641 — 4,641 4,518 — 4,518 Other long-term liabilities 358 — 358 381 — 381 Total liabilities held for sale $ 24,146 $ — $ 24,146 $ 23,406 $ — $ 23,406 The following table presents the depreciation and amortization, capital expenditures, sale proceeds and significant operating noncash items of the discontinued operations for the three months ended March 31, 2021 and 2020 (in thousands): Three Months Ended March 31, 2021 2020 Cash flows from discontinued operating activities: Depreciation and amortization $ 40 $ 145 Gains on sales of discontinued operations businesses 7 24,086 Cash flows from discontinued investing activities: Capital expenditures $ 10 $ 34 Proceeds from sales of discontinued businesses — 28,190

ACCOUNTS RECEIVABLE, NET OF ALL

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	3 Months Ended
	Mar. 31, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	3 . ACCOUNTS RECEIVABLE, NET OF ALLOWANCE Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 Customer receivables $ 156,503 $ 154,903 Unearned finance income (15,633 ) (16,022 ) Allowance for doubtful accounts (5,973 ) (5,711 ) Accounts receivable, net of allowance 134,897 133,170 Less: Current portion, net of allowance 58,912 57,869 Long-term portion, net of allowance $ 75,985 $ 75,301 Activity in the allowance for doubtful accounts was as follows (in thousands): March 31, 2021 December 31, 2020 Balance, beginning of period $ 5,892 $ 5,884 Provision for doubtful accounts 2,212 6,275 Charge-offs, net (1,950 ) (6,267 ) Amounts related to assets held for sale (181 ) (181 ) Balance, end of period $ 5,973 $ 5,711 Management evaluates customer receivables for impairment based upon its historical experience, including the age of the receivables and the customers’ payment histories.

CEMETERY PROPERTY

CEMETERY PROPERTY	3 Months Ended
	Mar. 31, 2021
Property Plant And Equipment [Abstract]
CEMETERY PROPERTY	4 . CEMETERY PROPERTY Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 Cemetery land $ 232,289 $ 232,548 Mausoleum crypts and lawn crypts 67,535 66,978 Cemetery property $ 299,824 $ 299,526

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2021
Property Plant And Equipment [Abstract]
PROPERTY AND EQUIPMENT	5 . PROPERTY AND EQUIPMENT Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 Buildings and improvements $ 112,622 $ 112,345 Furniture and equipment 53,174 53,199 Funeral home land 11,005 11,005 Property and equipment, gross 176,801 176,549 Less: Accumulated depreciation (94,834 ) (93,053 ) Property and equipment, net of accumulated depreciation $ 81,967 $ 83,496 Depreciation expense was $1.8 million and $2.0 million for the three months ended March 31, 2021 and 2020 , respectively.

MERCHANDISE TRUSTS

MERCHANDISE TRUSTS	3 Months Ended
	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
MERCHANDISE TRUSTS	6 . MERCHANDISE TRUSTS At March 31, 2021 and December 31, 2020, the Company’s merchandise trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly and through mutual and investment funds. All of these investments are carried at fair value. All of these investments are subject to the fair value hierarchy and considered either Level 1 or Level 2 assets pursuant to the three-level hierarchy described in Note 13 Fair Value of Financial Instruments The Company included $10.1 million and $10.0 million of investments held in trust as required by law by the West Virginia Funeral Directors Association at March 31, 2021 and December 31, 2020, respectively, in its merchandise trust assets. These trusts are recognized at their account value, which approximates fair value. A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2021 and 2020 is presented below (in thousands): Three months ended March 31, 2021 2020 Balance—beginning of period $ 516,284 $ 517,192 Contributions 13,089 10,697 Distributions (14,801 ) (14,029 ) Interest and dividends 9,594 5,704 Capital gain distributions 379 68 Realized gains and losses, net 223 218 Other than temporary impairment (136 ) — Taxes (247 ) 118 Fees (805 ) (3,022 ) Unrealized change in fair value 16,454 (59,181 ) Total 540,034 457,765 Less: Assets held for sale (15,411 ) (20,127 ) Balance—end of period $ 524,623 $ 437,638 During the three months ended March 31, 2021 and 2020, purchases of available for sale securities were approximately $21.6 million and $13.2 million, respectively. During the three months ended March 31, 2021 and 2020, sales, maturities and paydowns of available for sale securities were approximately $4.9 million and $11.1 million, respectively. Cash flows from pre-need contracts are presented as operating cash flows in the Company’s unaudited condensed consolidated statements of cash flows. The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 78,231 $ 12 $ — $ 78,243 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,883 695 (2 ) 3,576 Other debt securities 2 23,703 3,397 — 27,100 Total fixed maturities 26,587 4,092 (2 ) 30,677 Mutual funds—debt securities 1 6,097 134 (2 ) 6,229 Mutual funds—equity securities 1 26,237 5,066 — 31,303 Other investment funds (1) 303,414 32,832 (5,749 ) 330,497 Equity securities 1 38,768 11,630 (1,299 ) 49,099 Other invested assets 2 3,812 84 — 3,896 Total investments 483,146 53,850 (7,052 ) 529,944 West Virginia Trust Receivable 10,311 — (221 ) 10,090 Total $ 493,457 $ 53,850 $ (7,273 ) 540,034 Less: Assets held for sale (15,411 ) Total $ 524,623 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of zero to ten years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2021, there were $74.6 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 41,039 $ 12 $ — $ 41,051 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,818 638 — 3,456 Other debt securities 2 23,165 1,578 (1,332 ) 23,411 Total fixed maturities 25,984 2,216 (1,332 ) 26,868 Mutual funds—debt securities 1 6,097 306 — 6,403 Mutual funds—equity securities 1 26,356 43 (154 ) 26,245 Other investment funds (1) 337,565 32,461 (8,812 ) 361,214 Equity securities 1 35,055 5,544 (19 ) 40,580 Other invested assets 2 3,875 79 — 3,954 Total investments 475,971 40,661 (10,317 ) 506,315 West Virginia Trust Receivable 10,190 — (221 ) 9,969 Total $ 486,161 $ 40,661 $ (10,538 ) 516,284 Less: Assets held for sale (14,831 ) Total $ 501,453 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of zero to five years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020, there were $47.8 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,576 — — Other debt securities 21,875 5,225 — — Total fixed maturities $ 21,875 $ 8,802 $ — $ — December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,456 — — Other debt securities 18,392 5,019 — — Total fixed maturities $ 18,392 $ 8,476 $ — $ — Temporary Declines in Fair Value The Company evaluates declines in fair value below cost for each asset held in the merchandise trusts on a quarterly basis. An aging of unrealized losses on the Company’s investments in debt and equity securities within the merchandise trusts as of March 31, 2021 and December 31, 2020 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 297 $ — $ 297 $ — Corporate debt securities — — 620 2 620 2 Other debt securities — — — — — — Total fixed maturities — — 917 2 917 2 Mutual funds—debt securities 3 2 — — 3 2 Mutual funds—equity securities — — — — — — Other investment funds 32,593 5,749 — — 32,593 5,749 Equity securities 2,627 1,299 — — 2,627 1,299 Total $ 35,223 $ 7,050 $ 917 $ 2 $ 36,140 $ 7,052 Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ — $ — $ — $ — Corporate debt securities — — — — — — Other debt securities 18,392 1,332 — — 18,392 1,332 Total fixed maturities 18,392 1,332 — — 18,392 1,332 Mutual funds—debt securities — — — — — — Mutual funds—equity securities 128 154 — — 128 154 Other investment funds 75,799 8,812 — — 75,799 8,812 Equity securities 82 19 — — 82 19 Total $ 94,401 $ 10,317 $ — $ — $ 94,401 $ 10,317 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 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 The Company assesses its merchandise trust assets for other-than-temporary declines in fair value on a quarterly basis. During the three months ended March 31, 2021, the Company determined, based on its review, that there were 6 securities with an aggregate cost basis of approximately $0.3 million and an aggregate fair value of approximately $0.2 million, resulting in an impairment of $0.1 million, with such impairment considered to be other than temporary due to credit indicators. Accordingly, the Company adjusted the cost basis of these assets to their current value and offset these changes against deferred merchandise trust revenue. During the three months ended March 31, 2020,

PERPETUAL CARE TRUSTS

PERPETUAL CARE TRUSTS	3 Months Ended
	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
PERPETUAL CARE TRUSTS	7 . PERPETUAL CARE TRUSTS At March 31, 2021 and December 31, 2020, the Company’s perpetual care trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly as well as through mutual and investment funds. All of these investments are carried at fair value Fair Value of Financial Instruments A reconciliation of the Company’s perpetual care trust activities for the three months ended March 31, 2021 and 2020 is presented below (in thousands): Three months ended March 31, 2021 2020 Balance—beginning of period $ 316,746 $ 343,619 Contributions 2,136 1,952 Distributions (9,229 ) (6,294 ) Interest and dividends 10,357 6,624 Capital gain distributions 604 99 Realized gains and losses, net (129 ) 163 Other than temporary impairment (55 ) — Taxes (219 ) (37 ) Fees (940 ) (913 ) Unrealized change in fair value 4,545 (38,464 ) Total 323,816 306,749 Less: Assets held for sale (4,641 ) (21,917 ) Balance—end of period $ 319,175 $ 284,832 During the three months ended March 31, 2021 and 2020, purchases of available for sale securities were approximately $15.7 million and $5.4 million, respectively. During the three months ended March 31, 2021 and 2020, sales, maturities and paydowns of available for sale securities were approximately $2.2 million and $4.4 million, respectively. Cash flows from perpetual care trust related contracts are presented as operating cash flows in Company’s unaudited condensed consolidated statements of cash flows. The cost and market value associated with the assets held in the perpetual care trusts as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 44,842 $ — $ — $ 44,842 Fixed maturities: U.S. governmental securities 2 17 3 — 20 Corporate debt securities 2 383 92 (1 ) 474 Other debt securities 2 439 37 — 476 Total fixed maturities 839 132 (1 ) 970 Mutual funds—debt securities 1 1,982 39 (16 ) 2,005 Mutual funds—equity securities 1 9,856 2,266 (16 ) 12,106 Other investment funds (1) 226,686 19,378 (8,301 ) 237,763 Equity securities 1 21,749 4,423 (52 ) 26,120 Other invested assets 2 9 1 — 10 Total investments $ 305,963 $ 26,239 $ (8,386 ) 323,816 Less: Assets held for sale (4,641 ) Total $ 319,175 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from zero to ten years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2021 there were $54.2 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 21,217 $ — $ — $ 21,217 Fixed maturities: U.S. governmental securities 2 48 4 — 52 Corporate debt securities 2 505 92 (44 ) 553 Other debt securities 2 433 — (28 ) 405 Total fixed maturities 986 96 (72 ) 1,010 Mutual funds—debt securities 1 2,386 62 (9 ) 2,439 Mutual funds—equity securities 1 9,240 1,244 (7 ) 10,477 Other investment funds (1) 247,845 21,952 (10,813 ) 258,984 Equity securities 1 21,748 873 (19 ) 22,602 Other invested assets 2 16 1 — 17 Total investments $ 303,438 $ 24,228 $ (10,920 ) 316,746 Less: Assets held for sale (4,518 ) Total $ 312,228 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from zero to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020, there were $41.1 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 2 $ — $ 18 Corporate debt securities — 474 — — Other debt securities 476 — — — Total fixed maturities $ 476 $ 476 $ — $ 18 December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 25 $ 6 $ — $ 21 Corporate debt securities — 553 — — Other debt securities 405 — — — Total fixed maturities $ 430 $ 559 $ — $ 21 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 debt and equity securities within the perpetual care trusts as of March 31, 2021 and December 31, 2020 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 990 $ — $ 990 $ — Corporate debt securities — — 1,959 1 1,959 1 Other debt securities — — — — — — Total fixed maturities — — 2,949 1 2,949 1 Mutual funds—debt securities 1,055 16 2 — 1,057 16 Mutual funds—equity securities 583 16 — — 583 16 Other investment funds 42,704 8,301 — — 42,704 8,301 Equity securities 113 52 — — 113 52 Total $ 44,455 $ 8,385 $ 2,951 $ 1 $ 47,406 $ 8,386 Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 990 $ — $ 990 $ — Corporate debt securities — — 1,959 44 1,959 44 Other debt securities 405 28 — — 405 28 Total fixed maturities 405 28 2,949 44 3,354 72 Mutual funds—debt securities 600 9 — — 600 9 Mutual funds—equity securities 288 7 — — 288 7 Other investment funds 74,885 10,813 — — 74,885 10,813 Equity securities 45 4 19 15 64 19 Total $ 76,223 $ 10,861 $ 2,968 $ 59 $ 79,191 $ 10,920 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 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 The Company assesses its perpetual care trust assets for other-than-temporary declines in fair value on a quarterly basis. During the three months ended March 31, 2021, Company determined, based on its review, that there were 6 securities with an aggregate cost basis of approximately $84,000 and an aggregate fair value of approximately $30,000, resulting in an impairment of $54,000, with such impairment considered to be other than temporary due to credit indicators . Accordingly, the Company adjusted the cost basis of these assets to their current value with the offset going against the liability for perpetual care trust corpus. During the three months ended March 31, 2020, .

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
LONG-TERM DEBT	8 . LONG-TERM DEBT Total debt consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 335,997 $ 335,328 Insurance and vehicle financing 3,252 361 Less deferred financing costs, net of accumulated amortization (13,879 ) (14,657 ) Total debt 325,370 321,032 Less current maturities (3,226 ) (317 ) Total long-term debt $ 322,144 $ 320,715 2024 Notes On On December 31, 2019, the Company, the subsidiary guarantors party thereto, the 2024 Issuers and the 2024 Trustee entered into the First Supplemental Indenture (the “First Supplemental Indenture”), on January 30, 2020, the Company, StoneMor LP Holdings, LLC, the 2024 Issuers and the 2024 Trustee entered into the Second Supplemental Indenture (the “Second Supplemental Indenture”) and on April 1, 2020, the 2024 Issuers and the 2024 Trustee entered into the Third Supplemental Indenture (the “Third Supplemental Indenture” and, collectively with the Original Indenture, the First Supplemental Indenture and the Second Supplemental Indenture, the “2024 Indenture”). Pursuant to the terms of the 2024 Indenture, the Initial Purchasers purchased 2024 Notes in the aggregate principal amount of $385.0 million in a private placement exempt from the registration requirements of the Securities Act pursuant to Section 4(a)(2) thereof. The gross proceeds from the sale of the 2024 Notes was $371.5 million, less advisor fees (including a placement agent fee of approximately $7.0 million), legal fees, mortgage costs and other closing expenses, as well as cash funds for collateralization of existing letters of credit and credit card needs under the former credit facility. The 2024 Indenture required the 2024 Issuers and the 2024 2024 The 2024 Indenture required the 2024 Issuers and the 2024 2024 2024 The 2024 Indenture provided for certain events of default, the occurrence and continuation of which could, subject to certain conditions, have caused all amounts owing under the 2024 Notes to become due and payable. As of March 31, 2021, the Company was in compliance with the covenants of the 2024 Indenture. On May 11, 2021, the Company issued $400.0 million in aggregate principal amount of its 2029 Notes and used a substantial portion of the net proceeds thereof to fund the redemption in full of its outstanding 2024 Notes. For further details regarding the issuance of the 2029 Notes and the redemption of the 2024 Notes, see Note 18 Subsequent Events Deferred Financing Costs For the three months ended March 31, 2021 and 2020, the Company recognized $1.0 million and $0.7 million, respectively, of amortization of deferred financing fees on its various debt facilities.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY	9 . STOCKHOLDERS’ EQUITY Capital Stock T he Company is authorized to issue two classes of capital stock: common stock, $0.01 par value per share (“Common Stock”) and preferred stock, $0.01 par value per share (“Preferred Stock”). At March 31, 2021, 117,918,016 shares of Common Stock were issued and outstanding and no shares of Preferred Stock were issued or outstanding. At March 31, 2021, there were 82,081,984 shares of Common Stock available for issuance, including 866,726 shares available for issuance as stock-based incentive compensation under the Company’s long-term incentive plan (the “Plan”), and 10,000,000 shares of Preferred Stock available for issuance. Stock-based Compensation The Plan permits the granting of awards covering a total of 9,875,000 common units of the Company. A “unit” under the Plan is defined as a common unit of the Company and such other securities as may be substituted or resubstituted for common units of the Company, including but not limited to shares of the Company’s Common Stock. The Plan is intended to promote the interests of the Company by providing to employees, consultants and directors of the Company incentive compensation awards to encourage superior performance and enhance the Company’s ability to attract and retain the services of individuals who are essential for its growth and profitability and to encourage them to devote their best efforts to advancing the Company’s business. Stock Options During the three months ended March 31, 2021 , the Company did not grant any stock options and no options were exercised, forfeited or expired. For the three months ended March 31, 2021 and 2020, non-cash compensation expense related to stock options was $ 0.2 options was $1.4 million, which the Company expects to recognize over the remaining weighted-average period of 2.0 years. Restricted Stock and Restricted Phantom Stock A rollforward of restricted stock and phantom stock awards as of March 31, 2021 is as follows: Number of Restricted Stock and Phantom Stock Awards Weighted Average Grant Date Fair Value ($) Total non-vested at December 31, 2020 1,277,907 $ 2.17 Granted 13,636 2.20 Vested (46,875 ) 3.88 Total non-vested at March 31, 2021 1,244,668 $ 2.10 For the three months ended March 31, 2021 and 2020, the Company recognized $0.3 million and $0.2 million, respectively, of non-cash compensation expense related to restricted stock and phantom stock awards into earnings. As of March 31, 2021, total unamortized compensation cost related to unvested restricted stock awards was $2.1 million, which the Company expects to recognize over the remaining weighted-average period of 2.1 years.

DEFERRED REVENUES AND COSTS

DEFERRED REVENUES AND COSTS	3 Months Ended
	Mar. 31, 2021
Revenue From Contract With Customer [Abstract]
DEFERRED REVENUES AND COSTS	10 . DEFERRED REVENUES AND COSTS The Company defers revenues and all direct costs associated with the sale of pre-need cemetery merchandise and services until the merchandise is delivered or the services are performed. The Company recognizes deferred merchandise and service revenues as customer contract liabilities within long-term liabilities on its consolidated balance sheets. The Company recognizes deferred direct costs associated with pre-need cemetery merchandise and service revenues as deferred selling and obtaining costs within long-term assets on its consolidated balance sheets. The Company also defers the costs to obtain new pre-need cemetery and new prearranged funeral business as well as the investment earnings on the prearranged services and merchandise trusts. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in the customer contract liabilities. All other selling costs are expensed as incurred. Additionally, the Company has elected the practical expedient of not recognizing incremental costs to obtain a contract as incurred, as the associated amortization period is typically one year or less. Deferred revenues and related costs consisted of the following (in thousands): March 31, 2021 December 31, 2020 Deferred contract revenues $ 846,363 $ 832,373 Deferred merchandise trust revenue 94,088 87,218 Deferred merchandise trust unrealized gains (losses) 45,593 29,573 Deferred revenues $ 986,044 $ 949,164 Deferred selling and obtaining costs $ 119,068 $ 116,900 For the three months ended March 31, 2021 and 2020, the Company recognized $24.7 million and $19.9 million, respectively, The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 December 31, 2020 Customer contract liabilities, gross $ 1,011,085 $ 973,444 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (25,041 ) (24,280 ) Customer contract liabilities, net $ 986,044 $ 949,164 The Company expects to service approximately 55% of its deferred revenue in the first 4-5 years and approximately 80% of its deferred revenue within 18 years. The Company cannot estimate the period when it expects its remaining performance

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES Legal The Company is subject to state law claims that certain of its officers and directors breached their fiduciary duties, as well as a claim under federal law that certain of the Company’s prior proxy disclosures were misleading. The Company could also become subject to additional claims and legal proceedings relating to the factual allegations made in these actions. While management cannot reasonably estimate the potential exposure in these matters at this time, if we do not prevail in any such proceedings, we could be required to pay substantial damages or settlement costs, subject to certain insurance coverages. Management has determined that, based on the status of the claims and legal proceedings described below, the amount of the potential losses cannot be reasonably estimated at this time. These actions are summarized below. • Bunim v. Miller, et al., No. 2:17-cv-519-ER, pending in the United States District Court for the Eastern District of Pennsylvania, and filed on February 6, 2017. The plaintiff in this case brought, derivatively on behalf of the Partnership, claims that the officers and directors of StoneMor GP aided and abetted in breaches of StoneMor GP’s purported fiduciary duties by, among other things and in general, allegedly making misrepresentations through the use of non-GAAP accounting standards in the Partnership’s public filings, by allegedly failing to clearly disclose the use of proceeds from debt and equity offerings, and by allegedly approving unsustainable distributions. The plaintiff also claims that these actions and misrepresentations give rise to causes of action for gross mismanagement, unjust enrichment, and (in connection with a purportedly misleading proxy statement filed in 2014) violations of Section 14(a) of the Securities Exchange Act of 1934. The derivative plaintiff seeks an award of damages, attorneys’ fees and costs in favor of the Partnership as nominal plaintiff, as well as general compliance and governance changes. This case has been stayed, by the agreement of the parties, provided that either party may terminate the stay on 30 days’ notice. • Fried v. Axelrod, et al., C.A. No. 2020-1065-SG, pending in the Chancery Court of the State of Delaware and filed on December 16, 2020. The plaintiff in this case brought an action he seeks to have certified as a class action that asserts claims against Axar, Andrew M. Axelrod and the other individuals who were directors at the time of the transactions in question and against the Company as a nominal defendant. The complaint includes direct claims against all individual defendants and derivative claims against the individual defendants other than Mr. Axelrod for breach of fiduciary duty in approving certain transactions in connection with the Company’s sale of preferred and common stock to Axar and certain accounts managed by Axar (the “Axar Stock Purchase”). The complaint also includes derivative claims against Axar for breach of fiduciary duty and unjust enrichment in connection with those same transactions as well as direct claims against both Axar and Mr. Axelrod for breach of fiduciary duty with respect to those transactions. Finally, the complaint includes a derivative claim against all individual defendants for breach of fiduciary duty in connection with the approval of a related-party investment disclosed by the Company. The plaintiff seeks rescission of the transactions contemplated by the Axar Stock Purchase and the related-party investment and/or an award of damages as well as attorneys’ fees and costs. On January 6, 2021, a motion to dismiss the complaint was filed on behalf of the Company and the individual defendants other than Mr. Axelrod and on January 11, 2021, a motion to dismiss the complaint was filed on behalf of Axar and Mr. Axelrod. On April 2, 2021, the plaintiff filed a First Amended Complaint, which included additional factual background regarding the plaintiff’s claims and alleged demand futility, but did not add additional defendants, claims or relief sought. Thereafter, the plaintiff and defendants filed a joint stipulation to stay the Fried litigation pending the resolution of a separate pending action described below, which the court granted on April 28, 2021. • Titteron v. StoneMor Inc., C.A. No.: 2021-0259-PAF, pending in the Court of Chancery of the State of Delaware and filed on March 25, 2021. The plaintiff in this case brought an action seeking expedited relief under Section 220 of the Delaware General Corporation Law. The plaintiff had previously made a demand for inspection of certain books and records of the Company allegedly related to potential corporate misconduct. The Company responded to the request by rejecting plaintiff’s demand as deficient under Delaware law for failure to state a proper purpose and being overbroad, but nonetheless provided certain of the requested materials. After the plaintiff made a further demand for inspection in March 2021, the Company again rejected the demand as deficient under Delaware law for failure to state a proper purpose and being overbroad. The plaintiff then brought this action seeking an order to compel additional books and records and reimbursement of attorney’s fees. On April 19, 2021, the Company filed its answer to the complaint. Trial is scheduled for July 21, 2021. The Company is party to other 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 adverse effect on its financial position, results of operations or cash flows. The Company carries insurance with coverage and coverage limits that it believes to be customary in the cemetery and funeral home industry. Although there can be no assurance that such insurance will be sufficient to protect the Company against all contingencies, Management believes that the insurance protection is reasonable in view of the nature and scope of the Company’s operations. Other On April 2, 2020, the Company entered into two multi-year Master Services Agreements (the “MSAs”) with Moon Landscaping, Inc. and its affiliate, Rickert Landscaping, Inc. (collectively “Moon”). Under the terms of the MSAs, Moon provides all grounds and maintenance services at most of the funeral homes, cemeteries and other properties the Company owns or manages. The contractual annual amounts due to Moon by year and in total are as follows (in thousands): 2021 $ 50,107 2022 $ 51,109 2023 $ 52,131 2024 $ 53,174 Total $ 206,521 Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if we terminate the MSAs without cause, we will be obligated to pay Moon an equipment credit fee in the amount of $1.0 million for each year remaining in the term, prorated for the portion of the year in which any such termination occurs. The MSAs also contain representations, covenants and indemnity provisions that are customary for agreements of this nature. In May 2014, the Company entered into lease and management agreements with the Archdiocese of Philadelphia, pursuant to which the Company has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None The fixed rent for lease years six through 11, an aggregate of $6.0 million, is deferred. If prior to May 31, 2025, the Archdiocese terminates the agreements in accordance with their terms during lease year 11 or the Company terminates the agreements as a result of a default by the Archdiocese, the Company is entitled to retain the deferred fixed rent. If the agreements are not terminated, the deferred fixed rent will become due and payable on or before June 30, 2025.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
LEASES	12 . LEASES The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. In addition the Company has a sale-leaseback related to one of its warehouses. Leases with an initial term of 12 months or less are not recorded on the Company’s consolidated balance sheets, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term of more than 12 months, the Company measures the lease liability at the present value of the sum of the remaining minimum rental payments, which exclude executory costs Certain leases provide the Company with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to years Certain of the Company’s leases have variable payments with annual escalations based on the proportion by which the consumer price index (“CPI”) for all urban consumers increased over the CPI index for the prior comparative year. The Company has the following balances recorded on its consolidated balance sheets related to leases: March 31, 2021 December 31, 2020 Operating $ 4,464 $ 5,171 Finance 3,796 4,296 Total ROU assets (1) $ 8,260 $ 9,467 Liabilities: Current Operating $ 1,021 $ 1,182 Finance 1,353 1,416 Long-term Operating 2,897 3,441 Finance 2,194 2,592 Total lease liabilities (2) $ 7,465 $ 8,631 (1) (2) The Company’s current lease liabilities and long-term are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheets. As most of the Company Company Company . The weighted average borrowing rates for operating and finance leases were 10.6% and 8.6%, respectively, as of . The components of lease expense were as follows: Three months ended March 31, 2021 2020 Lease cost Classification Operating lease costs (1) General and administrative expense $ 479 $ 801 Finance lease costs Amortization of leased assets Depreciation and Amortization 329 329 Interest on lease liabilities Interest expense 87 116 Short-term lease costs (2) General and administrative expense — — Net lease costs $ 895 $ 1,246 (1) The Company includes its variable lease costs under operating lease costs as these variable lease costs are immaterial. (2) The Company does not have any short-term leases with lease terms greater than one month. Maturities of the Company’s lease labilities as of March 31, 2021 were as follows: Year ending December 31, Operating Finance 2021 $ 1,083 $ 1,340 2022 1,114 1,878 2023 812 619 2024 623 83 2025 511 33 Thereafter 973 — Total $ 5,116 $ 3,953 Less: Interest (1,198 ) (405 ) Present value of lease liabilities $ 3,918 $ 3,548 Maturities of the Company’s lease labilities as of December 31, 2020 were as follows: Year ending December 31, Operating Finance 2020 $ 1,615 $ 1,791 2021 1,186 1,939 2022 881 643 2023 702 107 2024 595 33 Thereafter 1,092 — Total $ 6,071 $ 4,513 Less: Interest (1,448 ) (505 ) Present value of lease liabilities $ 4,623 $ 4,008 Operating and finance lease payments include $1.4 million related to options to extend lease terms that are reasonably certain of being exercised and $1.8 million related to residual value guarantees. The weighted average remaining lease term for operating and finance leases was 5.1 years and 1.7 years, respectively, as of March 31, 2021 As of March 31, 2021, the Company had one additional operating lease that had not yet commenced, and did not have any lease transactions with its related parties. In addition, as of March 31, 2021, the Company had not entered into any new sale-leaseback arrangements.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	13 . FAIR VALUE OF FINANCIAL INSTRUMENTS Management has established a hierarchy to classify the inputs used to measure the Company’s financial instruments at fair value, pursuant to which the Company is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs represent market data obtained from independent sources; whereas, unobservable inputs reflect the Company’s own market assumptions, which are used if observable inputs are not reasonably available without undue cost and effort. The hierarchy defines three levels of inputs that may be used to measure fair value: • Level 1 – Unadjusted quoted market prices in active markets for identical, unrestricted assets or liabilities that the reporting entity has the ability to access at the measurement date. • Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the same contractual term of the asset or liability. • Level 3 – Unobservable inputs based on the entity’s own assumptions about the assumptions market participants would use in the pricing of the asset or liability and are consequently not based on market activity but rather through particular valuation techniques. The carrying value of the Company’s current assets and current liabilities on its consolidated balance sheets approximated or equaled their estimated fair values due to their short-term nature or imputed interest rates. Recurring Fair Value Measurement At March 31, 2021 and December 31, 2020, the two financial instruments measured by the Company at fair value on a recurring basis were its merchandise and perpetual care trusts, which consist of investments in debt and equity marketable securities and cash equivalents that are carried at fair value and are classified as either Level 1 or Level 2 (see Note 6 Merchandise Trusts Perpetual Care Trusts Where quoted prices are available in an active market, securities are classified as Level 1 investments pursuant to the fair value measurement hierarchy. Where quoted market prices are not available for the specific security, fair values are estimated by using either quoted prices of securities with similar characteristics or an income approach fair value model with observable inputs that include a combination of interest rates, yield curves, credit risks, prepayment speeds, rating, and tax-exempt status. These securities are classified as Level 2 investments pursuant to the fair value measurements hierarchy. Certain investments in the merchandise and perpetual care trusts are excluded from the fair value leveling hierarchy in accordance with GAAP. These funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. Non-Recurring Fair Value Measurement The Company may be required to measure certain assets and liabilities at fair value, such as its indefinite-lived assets and long-lived assets, on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from impairment charges. Other Financial Instruments The Company’s other financial instruments at March 31, 2021 and December 31, 2020 consisted of its 2024 Notes (see Note 8 Long-Term Debt

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	3 Months Ended
	Mar. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	1 4 . SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION The 2024 Notes were guaranteed by the Company and its 100% owned subsidiaries, other than the co-issuers (except as to each other’s obligations thereunder), as described in Note 8 Long-Term Debt StoneMor Inc. is the “Parent” for the consolidating financial statements presented as of March 31, 2021 and December 31, 2020 and for the three months ended March 31, 2021 and 2020. The Company’s consolidating financial statements include the accounts of cemeteries operated under long-term leases, operating agreements and management agreements. For the purposes of this note, these entities are deemed non-guarantor subsidiaries, as they are not 100% owned by the Company. The Company’s consolidating financial statements also contain merchandise and perpetual care trusts that are also non-guarantor subsidiaries for the purposes of this note. The financial information presented below reflects the Company’s standalone accounts, the standalone accounts of the co-issuers, the combined accounts of the guarantor subsidiaries, the combined accounts of the non-guarantor subsidiaries, the consolidating adjustments and eliminations and the Company’s consolidated accounts as of March 31, 2021 and December 31, 2020 and for the three months ended March 31, 2021 and 2020. For the purpose of the following financial information, the Company’s investments in its subsidiaries and the guarantor subsidiaries’ investments in their respective subsidiaries are presented in accordance with the equity method of accounting (in thousands): UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2021 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 46,966 $ 1,730 $ — $ 48,696 Restricted cash — — — 16,575 — — 16,575 Assets held for sale — — — 29,258 — — 29,258 Other current assets — — 3,782 66,947 14,337 — 85,066 Total current assets — — 3,782 159,746 16,067 — 179,595 Long-term accounts receivable — — 1,918 62,568 11,499 — 75,985 Cemetery and funeral home property and equipment — — 414 349,339 32,038 — 381,791 Merchandise trusts — — — — 524,623 — 524,623 Perpetual care trusts — — — — 319,175 — 319,175 Deferred selling and obtaining costs — — 6,016 93,658 19,394 — 119,068 Intangible assets — — — 42 54,784 — 54,826 Other assets — — — 19,466 2,571 — 22,037 Investments in and amounts due from affiliates eliminated upon consolidation — 287,616 — 650,545 — (938,161 ) — Total assets $ — $ 287,616 $ 12,130 $ 1,335,364 $ 980,151 $ (938,161 ) $ 1,677,100 Liabilities and Stockholders' Equity Other current liabilities $ — $ — $ 264 $ 52,279 $ 1,614 $ — $ 54,157 Liabilities held for sale — — — 24,146 — — 24,146 Long-term debt, net of deferred financing costs — 287,616 32,708 1,820 — — 322,144 Deferred revenues — — 35,820 820,645 129,579 — 986,044 Perpetual care trust corpus — — — — 319,175 — 319,175 Other long-term liabilities — — — 50,631 17,335 — 67,966 Investments in and amounts due to affiliates eliminated upon consolidation 96,532 96,532 205,830 320,323 562,489 (1,281,706 ) — Total liabilities 96,532 384,148 274,622 1,269,844 1,030,192 (1,281,706 ) 1,773,632 Stockholders' equity (96,532 ) (96,532 ) (262,492 ) 65,520 (50,041 ) 343,545 (96,532 ) Total liabilities and stockholders' equity $ — $ 287,616 $ 12,130 $ 1,335,364 $ 980,151 $ (938,161 ) $ 1,677,100 UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS (Continued) December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 37,560 $ 1,684 $ — $ 39,244 Restricted cash — — — 20,846 — — 20,846 Assets held for sale — — — 28,575 — — 28,575 Other current assets — — 3,707 63,010 13,326 — 80,043 Total current assets — — 3,707 149,991 15,010 — 168,708 Long-term accounts receivable — — 2,085 62,283 10,933 — 75,301 Cemetery and funeral home property and equipment — — 452 350,802 31,768 — 383,022 Merchandise trusts — — — — 501,453 — 501,453 Perpetual care trusts — — — — 312,228 — 312,228 Deferred selling and obtaining costs — — 5,916 91,958 19,026 — 116,900 Intangible assets — — — 45 55,049 — 55,094 Other assets — — — 19,667 2,590 — 22,257 Investments in and amounts due from affiliates eliminated upon consolidation — 286,146 — 632,684 — (918,830 ) — Total assets $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 Liabilities and Stockholders' Equity Other current liabilities $ — $ — $ 245 $ 50,300 $ 1,585 $ — $ 52,130 Liabilities held for sale — — — 23,406 — — 23,406 Long-term debt, net of deferred financing costs — 286,146 32,531 2,038 — — 320,715 Deferred revenues — — 34,994 791,111 123,059 — 949,164 Perpetual care trust corpus — — — — 312,228 — 312,228 Other long-term liabilities — — — 52,588 17,145 — 69,733 Investments in and amounts due to affiliates eliminated upon consolidation 92,413 92,413 202,924 318,677 544,814 (1,251,241 ) — Total liabilities 92,413 378,559 270,694 1,238,120 998,831 (1,251,241 ) 1,727,376 Stockholders' equity (92,413 ) (92,413 ) (258,534 ) 69,310 (50,774 ) 332,411 (92,413 ) Total liabilities and stockholders' equity $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Three Months Ended March 31, 2021 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 1,790 $ 64,673 $ 15,912 $ (4,062 ) $ 78,313 Total costs and expenses — — (2,780 ) (61,585 ) (14,426 ) 4,062 (74,729 ) Net (loss) income from equity investment in subsidiaries (4,624 ) 2,972 (3,404 ) — — 5,056 — Interest expense — (7,596 ) (917 ) (1,655 ) (305 ) — (10,473 ) Loss from continuing operations before income taxes (4,624 ) (4,624 ) (5,311 ) 1,433 1,181 5,056 (6,889 ) Income tax benefit — — — 1,676 — — 1,676 Net loss from continuing operations (4,624 ) (4,624 ) (5,311 ) 3,109 1,181 5,056 (5,213 ) Income from operations of discontinued businesses — — — 589 — — 589 Income tax expense — — — — — — — Net income from discontinued operations — — — 589 — — 589 Net (loss) income $ (4,624 ) $ (4,624 ) $ (5,311 ) $ 3,698 $ 1,181 $ 5,056 $ (4,624 ) Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 1,194 $ 53,555 $ 13,069 $ (2,716 ) $ 65,102 Total costs and expenses — — (3,169 ) (53,461 ) (13,319 ) 2,716 (67,233 ) Net loss from equity investment in subsidiaries 9,003 17,701 12,585 — — (39,289 ) — Interest expense — (8,698 ) (1,911 ) (451 ) (293 ) — (11,353 ) Loss from continuing operations before income taxes 9,003 9,003 8,699 (357 ) (543 ) (39,289 ) (13,484 ) Income tax expense — — — (1,288 ) — — (1,288 ) Net loss from continuing operations 9,003 9,003 8,699 (1,645 ) (543 ) (39,289 ) (14,772 ) Income from operations of discontinued businesses — — — 23,775 — — 23,775 Income tax expense — — — — — — — Net income from discontinued operations — — — 23,775 — — 23,775 Net loss $ 9,003 $ 9,003 $ 8,699 $ 22,130 $ (543 ) $ (39,289 ) $ 9,003 UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Three Months Ended March 31, 2021 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 310 $ 12,171 $ 663 $ (8,513 ) $ 4,631 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — — (297 ) (933 ) (544 ) — (1,774 ) Payments to affiliates — — — — — — — Net cash provided by investing activities — — (297 ) (933 ) (544 ) — (1,774 ) Cash Flows From Financing Activities: Payments from affiliates — — — (8,513 ) — 8,513 — Net borrowings and repayments of debt — — (13 ) 2,679 (73 ) — 2,593 Other financing activities — — — (269 ) — — (269 ) Net cash used in financing activities — — (13 ) (6,103 ) (73 ) 8,513 2,324 Net increase in cash and cash equivalents and restricted cash — — — 5,135 46 — 5,181 Cash and cash equivalents and restricted cash—Beginning of period — — — 58,406 1,684 — 60,090 Cash and cash equivalents and restricted cash—End of period $ — $ — $ — $ 63,541 $ 1,730 $ — $ 65,271 Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ — $ 12 $ 4,465 $ 893 $ (10,608 ) $ (5,238 ) Cash Flows From Investing Activities: Cash paid for capital expenditures, net of proceeds from divestitures — — — 26,796 (679 ) — 26,117 Payments to affiliates — — — — — — — Net provided by investing activities — — — 26,796 (679 ) — 26,117 Cash Flows From Financing Activities: Payments from affiliates — — — (10,608 ) — 10,608 — Net borrowings and repayments of debt — — (12 ) (29,872 ) (83 ) — (29,967 ) Other financing activities — — — (213 ) — — (213 ) Net cash used in financing activities — — (12 ) (40,693 ) (83 ) 10,608 (30,180 ) Net (decrease) increase in cash and cash equivalents and restricted cash — — — (9,432 ) 131 — (9,301 ) Cash and cash equivalents and restricted cash—Beginning of period — — — 55,453 1,314 — 56,767 Cash and cash equivalents and restricted cash—End of period $ — $ — $ — $ 46,021 $ 1,445 $ — $ 47,466

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
SEGMENT INFORMATION	1 5 . SEGMENT INFORMATION Management operates the Company in two reportable operating segments: Cemetery Operations and Funeral Home Operations. These operating segments reflect the way the Company manages its operations and makes business decisions. Management evaluates the performance of these operating segments based on interments performed, interment rights sold, pre-need cemetery and at-need cemetery contracts written, revenue and segment profit (loss). As a percentage of revenue and assets, the Company’s major operations consist of its cemetery operations. The following tables present financial information with respect to the Company’s segments (in thousands). Corporate costs represent those not directly associated with an operating segment, such as corporate overhead, interest expense and income taxes. Corporate assets primarily consist of cash and cash equivalents and restricted cash. Three Months Ended March 31, 2021 2020 STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 66,980 $ 54,797 Operating costs and expenses (53,745 ) (47,928 ) Depreciation and amortization (1,576 ) (1,653 ) Segment operating profit $ 11,659 $ 5,216 Funeral Home Operations: Revenues $ 11,333 $ 10,305 Operating costs and expenses (9,341 ) (8,490 ) Depreciation and amortization (431 ) (445 ) Segment operating profit $ 1,561 $ 1,370 Reconciliation of segment operating profit to net loss from continuing operations: Cemetery Operations $ 11,659 $ 5,216 Funeral Home Operations 1,561 1,370 Total segment profit 13,220 6,586 Corporate overhead (9,541 ) (8,501 ) Corporate depreciation and amortization (95 ) (216 ) Interest expense (10,473 ) (11,353 ) Income tax benefit (expense) 1,676 (1,288 ) Net loss from continuing operations $ (5,213 ) $ (14,772 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 1,713 $ 1,188 Funeral Home Operations 61 10 Corporate — 875 Total capital expenditures $ 1,774 $ 2,073 March 31, 2021 December 31, 2020 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,474,996 $ 1,445,217 Funeral Home Operations 131,343 130,687 Corporate 70,761 59,059 Total assets $ 1,677,100 $ 1,634,963 Assets held for sale: Cemetery Operations $ 24,228 $ 23,500 Funeral Home Operations 5,030 5,075 Total assets held for sale $ 29,258 $ 28,575

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	16. SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s unaudited condensed consolidated statements of cash flows (in thousands): Three months ended March 31, 2021 2020 Accounts Receivable Pre-need/at-need contract originations (sales on credit) $ (34,176 ) $ (25,457 ) Cash receipts from sales on credit (post-origination) 27,333 23,862 Changes in accounts receivable, net of allowance $ (6,843 ) $ (1,595 ) Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 44,683 $ 35,586 Withdrawals of realized income from merchandise trusts during the period 3,220 2,684 Pre-need/at-need contract originations (sales on credit) 34,176 25,457 Undistributed merchandise trust investment earnings, net 4,881 (1,595 ) Recognition: Merchandise trust investment income, net withdrawn as of end of period (2,149 ) (2,107 ) Recognized maturities of customer contracts collected as of end of period (52,862 ) (45,989 ) Recognized maturities of customer contracts uncollected as of end of period (9,351 ) (7,602 ) Changes in customer contract liabilities $ 22,598 $ 6,434

RELATED PARTIES

RELATED PARTIES	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTIES	17. RELATED PARTIES In January 2020, the Company’s trusts completed the purchase of a $30 million participation in a new $70 million debt facility issued by Payless Holdings LLC (“Payless”). Funds and accounts affiliated with Axar also invested $20 million in this facility. The investment was initially proposed by the Chairman of the Board, Mr. Axelrod. The investment was reviewed and approved in December 2019 in accordance with the Partnership’s governance policies in place at that time. At the time of the investment, the funds and accounts affiliated with Axar owned approximately 30% of the equity of Payless, and Mr. Axelrod serves on Payless’ board of directors. The Company’s investment in Payless represented approximately 4% of the total fair market value of the Company’s trust assets when the investment was made. Axar beneficially owns 75.1 % of the Company’s outstanding Common Stock, which constitutes a majority of the Company’s outstanding Common Stock. As a result, the Company is a “controlled company” within the meaning of NYSE corporate governance standards. For discussion of certain risks and uncertainties attributable to the Company being a controlled company, see Part I, Item 1A. Risk Factors of the Company’s Annual Report. For discussion on the security ownership of certain beneficial owners, directors and executives of the Company, see Part III, Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters of the Annual Report. On February 1, 2021, Cornerstone Trust Management Services LLC (“Cornerstone”), a wholly-owned subsidiary of the Company, entered into a Subadvisor Agreement (the “Agreement”) with Axar. The sole member of Axar’s general partner is Andrew M. Axelrod, who serves as the Chairman of the Company’s Board of Directors. In connection with the execution of the Agreement, Mr. Axelrod resigned as a member of the Trust and Compliance Committee (the “Trust Committee”) of the Company’s Board of Directors (the “Board”). Pursuant to the charter of the Trust Committee, the retention of Axar as a subadvisor and the Agreement were first reviewed and approved by the Trust Committee, subject to the condition that the retention of Axar and the Agreement also be approved by a Board committee comprised exclusively of independent directors. Given the Axar relationship, the Board appointed a special committee to review the retention of Axar and the Agreement, which subsequently also approved the retention of Axar and the terms of the Agreement. Both the Trust Committee and the special committee concluded that Axar had the appropriate experience and performance record that would assist Cornerstone in performing its investment advisory obligations for the Company, that the retention of Axar would provide back-office operational efficiencies to Cornerstone and that the financial terms were at least as favorable to Cornerstone as the terms that would be available from other unaffiliated subadvisors, if not more favorable. Under the terms of the Agreement, Axar agreed to provide the following services with respect to the assets held in the Company’s merchandise and perpetual care trust (the “Trusts”) and certain pooled investment vehicles administered by the trustee of the Trusts (the “Trustee”) in which certain of the Trusts participate or invest (collectively, the “Investment Assets”): • Advise Cornerstone with respect to the allocation and investment of the Investment Assets on a non-discretionary basis, including providing advice concerning portfolio allocation among investment strategies; • Oversee other subcontractors or external managers engaged by Cornerstone to provide advice with respect to the Investment Assets; • Provide quarterly investment performance reports to and meet on a quarterly basis with the Trust Committee; • As requested by Cornerstone from time to time, perform the tasks and responsibilities delegated by the Trust Committee to Cornerstone under the Company’s investment policy statement; and • As requested by Cornerstone, assist Cornerstone in performing its duties by providing general back office and administrative support to Cornerstone and, at Cornerstone’s reasonable request, the Trustee. Under the Agreement, Axar is entitled to a quarterly fee equal to 0.0125% of the value of the Investment Assets through December 31, 2021 and, thereafter, a quarterly fee equal to 0.025% of the value of the Investment Assets. In each case, the value of the Investment Assets will be determined by the Trustee. The Agreement also includes customary confidentiality and indemnification provisions. The initial term of the Agreement is through December 31, 2021 and it automatically renews for an unlimited number of one-year terms thereafter, provided that either party may terminate the Agreement on 90 days’ prior written notice. On April 13, 2021, the Company paid American Infrastructure Funds LLC (“AIM”), an entity controlled by Robert B. Hellman, Jr., a former member of the Company's Board of Directors, $0.6 million for the reimbursement of certain expenses incurred by AIM in responding to a document production request from the SEC in connection with an SEC investigation that was settled in December 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	18. SUBSEQUENT EVENTS Refinancing On May 11, 2021, the Company issued $400.0 million aggregate principal amount of 8.500% Senior Secured Notes due 2029. The gross proceeds from the sale of the 2029 Notes was $389.9 million, less advisor fees, legal fees, mortgage costs and other closing expenses. Proceeds from the sale of the 2029 Notes were used to fund the redemption in full of approximately $338.1 million aggregate principal amount of the 2024 Notes together with an approximately $18.5 million prepayment premium and pay fees and expenses incurred in connection with the offering. Any remaining proceeds will be used for general corporate purposes, which may include acquisitions. Upon deposit of the funds to redeem the 2024 Notes with the 2024 Trustee, the 2024 Indenture was satisfied and discharged in accordance with its terms. As a result of the satisfaction and discharge of the 2024 Indenture, the 2024 Issuers and the 2024 Guarantors, including the Company, have been released from their obligations with respect to the 2024 Indenture and the 2024 Notes, except with respect to those provisions of the 2024 Indenture that, by their terms, survive the satisfaction and discharge of the 2024 Indenture. The 2029 Notes were issued pursuant to the 2029 Indenture, dated as of May 11, 2021, by and among the Company, the guarantors named therein and Wilmington Trust, National Association, as trustee and collateral agent (“Wilmington”). Capitalized terms that are used in this description of the 2029 Notes but not defined herein shall have the meaning assigned to such terms in the 2029 Indenture. Interest; Maturity; Issue Price Interest on the 2029 Notes will accrue at a rate of 8.5% per year, payable in cash semiannually, in arrears, on May 15 and November 15 of each year, beginning on November 15, 2021. The Notes mature on May 15, 2029. Subject to the covenants contained in the 2029 Indenture, the Company may, without the consent of the holders of the 2029 Notes, issue additional notes under the 2029 Indenture (“Additional Notes”) having the same terms in all respects as the 2029 Notes, which shall be treated with the 2029 Notes as a single class under the 2029 Indenture. The issue price of the 2029 Notes was 100%. Redemption The 2029 Notes will be redeemable at the Company’s option, in whole or in part, on and after May 15, 2024 at the redemption prices (expressed as percentages of principal amount) set forth below, plus any accrued and unpaid interest, if any, to, but excluding, the redemption date. Redemption Period Percentage On or after May 15, 2024 and prior to May 15, 2025 104.250% On or after May 15, 2025 and prior to May 15, 2026 102.125% On or after May 15, 2026 100.000% In addition, prior to May 15, 2024, the Company may utilize the net proceeds of one or more equity offerings to redeem up to 40% of the aggregate principal amount of the 2029 Notes originally issued under the 2029 Indenture, including any Additional Notes, at a redemption price of 108.500% of the principal amount of the 2029 Notes redeemed, plus any accrued and unpaid interest, if any, to, but excluding, the redemption date, provided that at least 50% of the aggregate principal amount of the 2029 Notes (including Additional Notes) originally issued under the 2029 Indenture remain outstanding following such redemption. During each of the 12-month periods ending May 10, 2022, May 10, 2023 and May 10, 2024, respectively, the Company may redeem up to 10% of the aggregate principal amount of the 2029 Notes (including Additional Notes) originally issued under the 2029 Indenture at a redemption price equal to 103% of the principal amount of the 2029 Notes redeemed plus accrued and unpaid interest if any, to, but excluding, the redemption date. Prior to May 15, 2024, the 2029 Notes are redeemable at the Company’s option, in whole or in part, at a redemption price equal to 100% of the principal amount of the 2029 Notes being redeemed plus an “applicable premium” (as defined in the 2029 Indenture) along with accrued and unpaid interest, if any, to, but excluding, the redemption date. Upon the occurrence of a “change of control” (as defined in the 2029 Indenture), if the Company has not previously exercised its right to redeem all of the outstanding 2029 Notes pursuant to the optional redemption provisions as described above, the Company must offer to repurchase the 2029 Notes at a redemption price equal to 101% of the principal amount of the 2029 Notes, plus accrued and unpaid interest, if any, to, but excluding, the date of repurchase. Upon certain asset sales where the excess proceeds from all applicable asset sales exceed $10 million since the issue date of the 2029 Notes, the Company may be required in certain circumstances to make an offer to purchase 2029 Notes with the excess proceeds from such an asset sale in excess of such $10 million threshold at a price in cash equal to 100% of the principal amount thereof, together with accrued and unpaid interest, if any, to, but excluding, the date of purchase. Guarantees and Collateral The Company’s obligations under the 2029 Notes and the 2029 Indenture are jointly and severally guaranteed (the “Note Guarantees”) by each of the Company’s existing and future direct and indirect domestic subsidiaries, with certain exceptions, and will be guaranteed by each of the Company’s foreign subsidiaries that guarantees any future credit facility (each applicable foreign and domestic subsidiary, a “2029 Guarantor” and collectively, the “2029 Guarantors”). In connection with the Note Guarantees, the Company, the 2029 Guarantors and Wilmington entered into a Security Agreement, dated May 11, 2021 (the “Security Agreement”). Pursuant to the 2029 Indenture and the Security Agreement, the Company’s obligations under the 2029 Indenture and the 2029 Notes are secured by a lien and security interest (subject to permitted liens and security interests) in substantially all of the Company’s and the 2029 Guarantors’ existing and future property and assets, excluding certain assets which include, among others: (a) trust and other fiduciary accounts and amounts required to be deposited or held therein, (b) assets that may not be pledged as a matter of law or without governmental approvals, until such time such assets may be pledged without legal prohibition and (c) owned and leased real property that (i) may not be pledged as a matter of law or without the prior approval of any governmental authority or third person, (ii) is not operated or intended to be operated as a cemetery, crematory or funeral home or (iii) has a fair market value of less than $3.0 million. The 2029 Notes are the Company’s senior secured obligations and the guarantees are the 2029 Guarantors’ senior secured obligations. The obligations of the Company and each 2029 Guarantor will: • rank equal in right of payment with all of the Company and each 2029 Guarantor’s existing and future senior indebtedness, including any borrowings under any future credit facility; • rank senior in right of payment to all of the Company’s and each 2029 Guarantor’s existing and future subordinated indebtedness; • be effectively senior to all of the Company’s and each 2029 Guarantor’s unsecured senior indebtedness to the extent of the value of the collateral securing the 2029 Notes and the Note Guarantees; • be contractually subordinated to the Company’s and each 2029 Guarantor’s obligations under any future credit facility permitted by the 2029 Indenture to the extent of the value of the collateral securing such credit facility and subject to the terms of any future intercreditor agreement; and • structurally subordinated to all indebtedness and other obligations of the Company’s existing and future subsidiaries that do not guarantee the 2029 Notes. Covenants The 2029 Indenture requires the Company and the 2029 Guarantors, as applicable, to comply with various affirmative covenants regarding, among other matters, delivery to Wilmington of financial statements and certain other information or reports filed with the Securities and Exchange Commission. The 2029 Indenture requires the Company and the 2029 Guarantors, as applicable, to comply with certain covenants including, but not limited to, covenants that, subject to certain exceptions, limit the Company’s and 2029 Guarantors’ ability to: (i) incur additional indebtedness or issue disqualified capital stock; (ii) pay dividends, redeem subordinated debt or make other restricted payments; (iii) make certain investments; (iv) create or incur certain liens; (v) issue stock of subsidiaries; (vi) enter into certain transactions with affiliates; (vii) merge, consolidate or transfer substantially all of its respective assets; (viii) agree to dividend or other payment restrictions affecting the Restricted Subsidiaries; (ix) change the business it conducts; (x) withdraw any monies or other assets from, or make any investments of, its trust funds; and (xi) transfer or sell assets, including capital stock of a Restricted Subsidiary. Events of Default The 2029 Indenture contains customary events of default, which could, subject to certain conditions, cause the 2029 Notes to become immediately due and payable, including, but not limited to defaults by the Company in the payment of the principal of any 2029 Notes when the same becomes due and payable at maturity, upon acceleration or redemption, or otherwise (other than pursuant to an offer to purchase by the Company) or in the payment of interest on any 2029 Notes when the same becomes due and payable, and the default continues for a period of 30 days; failure to comply with certain repurchase obligations in the 2029 Indenture and certain other covenants the 2029 Indenture relating to mergers, consolidation or sales of assets; failure to comply with certain other covenants in the 2029 Indenture beyond the applicable cure period following notice by Wilmington or the holders of at least 30% in aggregate principal amount of the 2029 Notes then outstanding; failure to pay debt within any applicable grace period after the final maturity or acceleration of such debt by the holders thereof because of a default, if the total amount of such debt unpaid or accelerated exceeds $20.0 million; failure to pay final judgments entered by a court or courts of competent jurisdiction aggregating $20.0 million or more (excluding amounts covered by insurance), which judgments are not paid, discharged or stayed, for a period of 60 days; and certain events of bankruptcy or insolvency. Divestiture On April 2, 2021, the Company completed the Clearstone Sale for a net cash purchase price of $6.2 million, subject to certain adjustments. The Company redeemed an additional $6.7 million of principal amount of the 2024 Notes in accordance with the terms of the 2024 Indenture. Letter Agreement The Company is a party to a Nomination and Director Voting Agreement dated as of September 17, 2018 (as amended on February 4, 2019, June 27, 2019, November 3, 2020 and November 20, 2020, the “DVA”) with Axar, certain funds and managed accounts for which it serves as investment manager and its general partner, Axar GP, LLC (collectively, the “Axar Entities”), StoneMor GP Holdings LLC and Robert B. Hellman, Jr., as trustee under the Voting and Investment Trust Agreement for the benefit of American Cemeteries Infrastructure Investors LLC (“ACII” and, collectively with StoneMor GP Holdings LLC, the “ACII Entities”). Under the DVA, and subject to certain conditions and exceptions, the Axar Entities and their affiliates are prohibited from acquiring additional shares of the Company’s Common Stock. On April 13, 2021, the Axar Entities, the ACII Entities and the Company entered into a letter agreement (the “Waiver”) pursuant to which the Axar Entities were permitted to acquire some or all of the shares of the Company’s Common Stock held by ACII and its affiliates in a single privately negotiated transaction and not in the open market. The terms of the Waiver were approved by the Conflicts Committee of the Company’s Board of Directors. The waiver was subject to the following conditions: • any such purchase be consummated on or before May 31, 2021; • the Company, the Axar Entities and the ACII Entities have entered into a further amendment to the DVA to clarify that the standstill period applicable to the Axar Entities will expire on December 31, 2023; • Axar will vote or direct the voting of all shares of the Company’s Common Stock it beneficially owns in favor of amendments to Article VIII of the Company’s Certificate of Incorporation (the “Charter”) relating to amendments of the Company’s Bylaws and Article X of the Charter with respect to any amendment or repeal of Article V, Article VI(c), Article VII(a)-(d), Article VIII, Article X or Article XI of the Charter to increase the required stockholder approval required thereunder from “at least sixty six and two thirds percent (66 2/3%)” to “at least eighty-five percent (85%) (collectively, the “Supermajority Provisions”);” and • pending the effectiveness of such amendment to Article VIII and Article X of the Charter, Axar would not vote or direct the voting of any shares of the Company’s Common Stock in favor of any proposal to which the Supermajority Provisions are applicable unless such proposal has been approved by the Company’s Board of Directors and its Conflicts Committee. As contemplated by the Waiver, on April 13, 2021, the Company, the Axar Entities and the ACII Entities also entered into the Fifth Amendment to the DVA pursuant to which the parties clarified that the standstill period applicable to the Axar Entities thereunder would expire on December 31, 2023. On April 14, 2021, the Axar Entities entered into an agreement to acquire 5,522,732 shares of the Company's Common Stock from the ACII Entities in a single transaction and not in the open market. As a result, the Axar Entities beneficially own 75.1% of the Company's Common Stock.

GENERAL (Policies)

GENERAL (Policies)	3 Months Ended
	Mar. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of Operations	Nature of Operations The Company is a provider of funeral and cemetery products and services in the death care industry in the United States. As of March 31, 2021, the Company operated 313 cemeteries in 26 states and Puerto Rico, of which 283 were owned and 30 were operated under lease, management or operating agreements. As of March 31, 2021, the Company also owned and operated 80 funeral homes, including 37 located on the grounds of cemetery properties that the Company owned, in 16 states and Puerto Rico. The Company’s cemeteries provide cemetery property interment rights, such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials. Cemetery services include the installation of this merchandise and other service items. The Company sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Company’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements, which are unaudited, have been prepared in accordance with the requirements of the Quarterly Report on Form 10-Q and Generally Accepted Accounting Principles (“GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in Annual Reports on Form 10-K. In management’s opinion, all adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the periods disclosed have been made. The balance sheet at December 31, 2020 has been derived from the audited consolidated financial statement as of December 31, 2020, as presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, which was filed with Securities and Exchange Commission ("SEC") on March 25, 2021 (the “Annual Report”). The interim unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and the related notes thereto presented in the Annual Report. The results of operations for the three months ended March 31, 2021 may not necessarily be indicative of the results of operations for the full year ending December 31, 2021. The unaudited condensed consolidated financial statements include the accounts of each of the Company’s 100% owned 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 30 cemeteries under long-term leases, operating agreements and management agreements. The operations of 16 of these managed cemeteries have been consolidated. The Company operates 14 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. 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 the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities, since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under the long-term leases, and other agreements associated with these properties, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Company has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements.
Refinancing	Refinancing On May 11, 2021, the Company issued $400.0 million aggregate principal amount of 8.500% Senior Secured Notes due 2029 (the “2029 Notes”). The gross proceeds from the sale of the 2029 Notes was $389.9 million, less advisor fees, legal fees, mortgage costs and other closing expenses. The 2029 Notes were issued pursuant to an indenture (the “2029 Indenture”), dated as of May 11, 2021, by and among the Company, the guarantors named therein and Wilmington Trust, National Association, as trustee and collateral agent. Substantially concurrently with the closing of the offering of the 2029 Notes, the Partnership and Cornerstone Family Services of West Virginia Subsidiary, Inc. (collectively, the “2024 Issuers”) deposited from the net cash proceeds from the offering of the 2029 Notes an amount sufficient to fund the full redemption of the outstanding 9.875%/11.500% Senior Secured PIK Toggle Notes due 2024 (the “2024 Notes”) with Wilmington Trust, National Association (the “2024 Trustee”) as trustee under the Indenture, dated as of June 27, 2019 (as amended, the “2024 Indenture”), among the 2024 Issuers, the guarantors party thereto and the 2024 Trustee governing the 2024 Notes. Upon deposit of such funds with the 2024 Trustee, the 2024 Indenture was satisfied and discharged in accordance with its terms. As a result of the satisfaction and discharge of the 2024 Indenture, the 2024 Issuers and the guarantors of the 2024 Notes, including the Company, have been released from their obligations with respect to the 2024 Indenture and the 2024 Notes, except with respect to those provisions of the 2024 Indenture that, by their terms, survive the satisfaction and discharge of the 2024 Indenture. Refer to Note 18 Subsequent Events
COVID-19 Pandemic	COVID-19 Pandemic In December 2019, an outbreak of a novel strain of coronavirus (“COVID-19”) spread worldwide posing public health risks that reached pandemic proportions (the “COVID-19 Pandemic”). The COVID-19 Pandemic poses a significant threat to the health and economic wellbeing of the Company’s employees, customers and vendors. The Company’s operations are deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company has been working with federal, state and local government officials to ensure that it continues to satisfy their requirements for offering the Company’s essential services. The Company’s top priority is the health and safety of its employees and the families it serves. Since the start of the outbreak in the U.S., the Company’s senior management team has taken actions to protect its employees and the families it serves, and to support its field locations as they adapt and adjust to the circumstances resulting from the COVID-19 Pandemic. The operation of all of the Company’s facilities is critically dependent on the employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company provided all of its employees with detailed health and safety literature on COVID-19, such as the industry-specific guidelines from the Centers for Disease Control and Prevention (the “CDC”) for working with the deceased who were or may have been infected with COVID-19. In addition, the Company’s procurement and safety teams have consistently secured and distributed supplies to ensure that the Company’s locations have appropriate personal protective equipment (“PPE”) and cleaning supplies to provide its essential services, as well as updated and developed new safety-oriented guidelines to support daily field operations. These guidelines include reducing the number of staff present for a service and restricting the number of attendees. The Company also implemented additional safety and precautionary measures as it concerns the businesses’ day-to-day interaction with the families and communities it serves. The Company’s corporate office employees began working from home in March 2020 consistent with CDC guidance to reduce the risks of exposure to COVID-19 while still supporting the field operations. The Company has not experienced any significant disruptions to its business as a result of the work from home policies in its corporate office. The Company monitors the CDC guidance on a regular basis, continually reviews and updates its processes and procedures and provides updates to its employees as needed to comply with regulatory guidelines. The Company’s marketing and sales team quickly responded to the sales challenges presented by the COVID-19 Pandemic by implementing virtual meeting options using a variety of web-based tools to ensure that the Company can continue to connect with and meet its customers’ needs in a safe, effective and productive manner. Some of the Company’s locations provide live video streaming of their funeral and burial services to its customers or provide other alternatives that respect social distancing, so that family and friends can connect during their time of grief. Like most businesses world-wide, the COVID-19 Pandemic has impacted the Company financially. At the start of the Covid-19 Pandemic in early 2020, the Company saw its pre-need sales and at-need sales activity decline as Americans practiced social distancing and crowd size restrictions were put in place. However, since May 2020 the Company experienced at-need sales growth, which has continued into the first quarter of 2021. While the Company expects that its pre-need sales could continue to be challenged during the continued COVID-19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. Throughout this disruption the Company’s cemeteries and funeral homes have largely remained open and available to serve its families in all the locations in which it operates to the extent permitted by local authorities, with the exception of Puerto Rico, and the Company expects that this will continue. However, the Company has experienced limited location closures due to COVID-19 cases, required quarantines and cleanings. In addition, during the year ended December 31, 2020 and the three months ended March 31, 2021, the Company incurred costs of approximately $1.0 million and $57,000, respectively, related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. The Company expects the COVID-19 Pandemic could have an adverse effect on its future results of operations and cash flows, however the Company cannot presently predict, with certainty, the scope and severity of that impact. The Company may incur additional costs related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. In the event there are confirmed diagnoses of COVID-19 within a significant number of its facilities, the Company may incur additional costs related to the closing and subsequent cleaning of these facilities and the ability to adequately staff the impacted sites. In addition, the Company’s pre-need customers with installment contracts could default on their installment contracts due to lost work or other financial stresses arising from the COVID-19 Pandemic.
Sources and Uses of Liquidity	Sources and Uses of Liquidity The Company’s primary sources of liquidity are cash generated from operations, proceeds from asset sales and the remaining proceeds from the sale of the 2029 Notes. The Company’s primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service. Amounts contributed to the merchandise trust funds will be withdrawn at the time of the delivery of the product or service sold to which the contribution related (see "Summary of Significant Accounting Policies" section below regarding revenue recognition), which will reduce the amount of additional borrowings or asset sales needed. While the Company relies heavily on its available cash and cash flows from operating activities to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Company cannot be certain that sufficient capital will be generated through operations or be available to the Company to the extent required and on acceptable terms. The Company has experienced negative financial trends, including net losses and use of cash in operating activities, which, when considered in the aggregate, could raise substantial doubt about the Company’s ability to continue as a going concern. During 2020 and 2021, the Company implemented (and will continue to implement) various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: • completed sales of select assets to de-leverage the balance sheet; • on April 1, 2020, entered into the Third Supplemental Indenture to the Indenture to amend certain financial covenants; • on April 3, 2020, sold 176 shares of Series A Preferred Stock to Axar Capital Management LP (“Axar”) for a cash price of $50,000 per share, an aggregate of $8.8 million; • on June 19, 2020, issued 12,054,795 shares of Common Stock in exchange for the 176 shares of Series A Preferred Stock and sold an additional 11,232,877 shares of Common Stock for a cash purchase price of $0.73 per share, an aggregate of $8.2 million; • implemented cost reduction initiatives specifically to minimize the impact of the COVID-19 Pandemic on us, including streamlining corporate staff, consolidating field positions to reduce redundancies and implementing executive level salary reductions; and • on May 11, 2021, issued $400.0 million in aggregate principal amount of its 2029 Notes and used a substantial portion of the net proceeds thereof to fund the redemption in full of its outstanding 2024 Notes. For further details regarding the issuance of the 2029 Notes and the redemption of the 2024 Notes, see Note 18 Subsequent Events Based on the Company's forecasted operating performance and the actions described above to improve the Company’s profitability and cash flows, including the issuance of the 2029 Notes and the redemption of the 2024 Notes, the Company believes that it will be able to continue as a going concern for the next twelve-month period. As such, the unaudited condensed consolidated financial statements for the three months ended March 31, 2021 were prepared on the basis of a going concern, which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments, if any, that would be necessary should the Company be required to liquidate its assets.
Use of Estimates	Use of Estimates The preparation of the Company’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in its Annual Report. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents. Cash and Cash Equivalents was $48.7 million and $39.2 million as of March 31, 2021 and December 31, 2020, respectively.
Restricted Cash	Restricted Cash Cash that is restricted from withdrawal or use under the terms of certain contractual agreements is recorded as restricted cash. Restricted cash was $16.6 million and $20.8 million as of March 31, 2021 and December 31, 2020, respectively, which primarily related to cash collateralization of the Company’s letters of credit and surety bonds.
Revenues and Deferred Revenues	Revenue The Company's revenues are derived from contracts with customers through sale and delivery of death care products and services. Primary sources of revenue are derived from (1) cemetery and funeral home operations generated both at-need and pre-need, which are classified on the unaudited condensed consolidated statements of operations as Interments, Merchandise and Services, (2) investment income, which includes income earned on assets maintained in perpetual care and merchandise trusts related to pre-need sales of cemetery and funeral home merchandise and services that are required to be maintained in the trust by state law and (3) interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue. Revenue is measured based on the consideration specified in a contract with a customer and is net of any sales incentives and amounts collected on behalf of third parties. Pre-need contracts are price guaranteed, providing for future merchandise and services at prices prevailing when the agreements are signed. Investment income is earned on certain payments received from customers on pre-need contracts, which are required by law to be deposited into the merchandise and service trusts. Amounts are withdrawn from the merchandise trusts when the Company fulfills the performance obligations. Earnings on these trust funds, which are specifically identifiable for each performance obligation, are also included in total transaction price. Pre-need contracts are generally subject to financing arrangements on an installment basis, with a contractual term not to exceed 60 months. Interest income is recognized utilizing the effective interest method. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate at the time of origination plus 375 basis points in order to segregate the principal and interest component of the total contract value. The Company has elected to not adjust the transaction price for the effects of a significant financing component for contracts that have payment terms under one year. At the time of a non-cancellable pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid. The revenue from both the sales and interest income from trusted funds are deferred until the merchandise is delivered or the services are performed. For a sale in a cancellable state, an account receivable is only recorded to the extent control has transferred to the customer for interment rights, merchandise or services for which the Company has not collected cash. The amounts collected from customers in states in which pre-need contracts are cancellable may be subject to refund provisions. The Company estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within other long-term liabilities line item on its consolidated balance sheets. In accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers In addition, the Company maintains a reserve representing the fair value of the refund obligation that may arise due to state law provisions that include a guarantee of customer funds collected on unfulfilled performance obligations and maintained in trust to the extent that the funds are refundable upon a customer’s exercise of any cancellation rights. Sales taxes assessed by governmental authorities are excluded from revenue. Any shipping and handling costs that are incurred after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. Nature of Goods and Services The following is a description of the principal activities within the Company’s two reportable segments from which the Company generates its revenue. Cemetery Operations The Company generates revenues in its Cemetery Operations segment principally from (1) providing rights to inter remains in a specific cemetery property inventory space such as burial lots and constructed mausoleum crypts (“Interments”), (2) sales of cemetery merchandise which includes markers (i.e., method of identifying a deceased person in a burial space, crypt or niche), base (i.e., the substrate upon which a marker is placed), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches and other cemetery related items and (3) service revenues, including opening and closing, a service of digging and refilling burial spaces to install the burial vault and place the casket into the vault, cremation services and fees for installation of cemetery merchandise. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services in a package based on their relative stand-alone selling prices. The stand-alone selling price is determined by management based upon local market conditions and reasonable ranges for both merchandise and services which is the best estimate of the stand-alone price. For items that are not sold separately (e.g., second interment rights), the Company estimates stand-alone selling prices using the best estimate of market value, using inputs such as average selling price and list price broken down by each geographic location. Additionally, the Company considers typical sales promotions that could have impacted the stand-alone selling price estimates. Interments revenue is recognized when control transfers, which is when the property is available for use by the customer. For pre-construction mausoleum contracts, the Company only recognizes revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. Merchandise revenue and deferred investment earnings on merchandise trusts are recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to the Company). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligation. The estimate of the refund obligation is reevaluated on a quarterly basis. In addition, the Company is entitled to retain, in certain jurisdictions, a portion of collected customer payments when a customer cancels a pre-need contract; these amounts are also recognized in revenue at the time the contract is cancelled. Service revenue is recognized when the services are performed, and the performance obligation is thereby satisfied. The cost of goods sold related to merchandise and services reflects the actual cost of purchasing products and performing services and the value of cemetery property depleted through the recognized sales of interment rights. The costs related to the sales of lots and crypts are determined systematically using a specific identification method under which the total value of the underlying cemetery property and the lots available to be sold at the location are used to determine the cost per lot. Funeral Home Operations The Company generates revenues in its Funeral Home Operations segment principally from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, which includes services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and services of remembrance. The Funeral Home Operations segment also include revenues related to the sale of term and whole life insurance on an agency basis, in which the Company earns a commission from the sales of these policies. Insurance commission revenue is reported within service revenues. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services based on their relative stand-alone selling prices. The relative stand-alone selling price is determined by management's best estimate of the stand-alone price based upon the list price at each location. The revenue generated by the Company through its Funeral Home Operations segment is principally derived from at-need sales. Merchandise revenue is recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligations. The estimate of the refund obligation is reevaluated on a quarterly basis. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. Costs related to the delivery or performance of merchandise and services are charged to expense when merchandise is delivered or services are performed. Deferred Revenues Revenues from the sale of services and merchandise as well as any investment income from the merchandise trusts is deferred until such time that the services are performed or the merchandise is delivered. In addition, for amounts deferred on new contracts and investment income and unrealized gains on our merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of those entities or the assets of those entities. The Company provides for a profit margin for these deferred revenues to account for the projected future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. These revenues and their associated costs are recognized when the related merchandise is delivered or services are performed and are presented on a gross basis on the unaudited condensed consolidated statements of operations.
Accounts Receivable, Net of Allowance	Accounts Receivable, Net of Allowance The Company sells pre-need cemetery contracts whereby the customer enters into arrangements for future pre-need merchandise and services. These sales are usually made using interest-bearing installment contracts not to exceed 60 months. The interest income is recorded as revenue when the interest amount is considered realizable and collectible, which typically coincides with cash payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income, unfulfilled performance obligations on cancellable contracts and any cash deposit paid. The Company recognizes an allowance for doubtful accounts by applying a cancellation rate to amounts included in accounts receivable, which is recorded as a reduction in accounts receivable and a corresponding offset to deferred revenues. The cancellation rate is based on a five year average rate by each specific location. Management evaluates customer receivables for impairment based upon historical experience, including the age of the receivables and customers’ payment histories.
Leases	Leases The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. The Company has both operating and finance leases. The Company’s operating leases primarily include office space, funeral homes and equipment. The Company’s finance leases primarily consist of vehicles and certain IT equipment. The Company determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term in excess of 12 months, the Company records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. Where leases contain escalation clauses, rent abatements and/or concessions, the Company applies them in the determination of lease expense. The exercise of lease renewal options is at the Company’s sole discretion, and the Company is only including the renewal option in the lease term when the Company can be reasonably certain that the Company will exercise the additional options. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Company evaluates the term of the lease, type of asset and its weighted average cost of capital to determine its incremental borrowing rate used to measure the ROU asset and lease liability. The Company calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. The Company considers reasonably assured renewal options, fixed escalation provisions and residual value guarantees in its calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expected lease term. The Company’s leases also typically have lease and non-lease components, which are generally accounted for separately and not included in the measurement of the ROU asset and lease liability.
Stock-Based Compensation	Stock-Based Compensation The Company has a long-term incentive plan under which it is authorized to grant stock-based compensation awards, such as restricted stock or restricted units to be settled in common stock and non-qualified stock options (“stock options”). The Company recognizes compensation expense in an amount equal to the fair value of the stock-based awards on the date of grant over the requisite service period. The fair value of restricted stock awards and restricted stock unit awards is determined based on the number of restricted stock or restricted stock units granted and the closing price of the Company’s common stock on the date of grant. The fair value of stock options is determined by applying the Black-Scholes model to the grant-date market value of the underlying common stock of the Company. The Company has elected to recognize forfeiture credits for these stock-based compensation awards as they are incurred, as this method best reflects actual stock-based compensation expense. Tax deductions on the stock-based compensation awards are not realized until the stock-based compensation awards are vested or exercised. The Company recognizes deferred tax assets for stock-based compensation awards that will result in future deductions on its income tax returns, based on the amount of stock-based compensation recognized at the statutory tax rate in the jurisdiction in which the Company will receive a tax deduction. If the tax deduction for a stock-based compensation award is greater than the cumulative GAAP compensation expense for that stock-based compensation award upon realization of a tax deduction, an excess tax benefit will be recognized and recorded as a favorable impact on the effective tax rate. If the tax deduction for a stock-based compensation award is less than the cumulative GAAP compensation expense for that stock-based compensation award upon realization of the tax deduction, a tax shortfall will be recognized and recorded as an unfavorable impact on the effective tax rate. Any excess tax benefits or shortfalls will be recorded discretely in the period in which they occur. The cash flows resulting from any excess tax benefit will be classified as financing cash flows in the Company’s consolidated statements of cash flows. The Company provides its employees with the election to settle the income tax obligations arising from the vesting of their restricted stock-based compensation awards by the Company withholding stock equal to such income tax obligations. However, employees who are subject to Section 16 of the Exchange Act are required to have stock withheld to satisfy such income tax obligations unless the Company’s Compensation, Nominating and Governance Committee provides that the employee must pay cash in lieu of having stock withheld. Shares of stock acquired from employees in connection with the settlement of the employees’ income tax obligations on these stock-based compensation awards are accounted for as treasury shares that are subsequently retired. Restricted stock awards, restricted stock units and stock options are not considered issued and outstanding for purposes of earnings per share calculations until vested.
Net Income (Loss) per Common Share (Basic and Diluted)	Net Income (Loss) per Common Share (Basic and Diluted) Basic net income (loss) per common share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per common share is calculated by dividing net income (loss) attributable to common shares by the sum of the weighted-average number of outstanding common shares and the dilutive effect of share-based awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common shares that are contingently issuable upon the satisfaction of certain vesting conditions for stock awards granted under the Company’s long-term incentive plan. The following table sets forth the reconciliation of the Company’s weighted-average number of outstanding common shares for the three months ended March 31, 2021 and 2020 used to compute basic net income (loss) attributable to common shares to those used to compute diluted net income (loss) per common share (in thousands): Three Months Ended March 31, 2021 2020 Weighted average number of outstanding common shares—basic 117,909 94,472 Plus effect of dilutive incentive awards (1) Restricted shares — — Stock options — — Weighted average number of outstanding common shares—diluted 117,909 94,472 (1) For the three months ended March 31, 2021, the diluted weighted-average number of outstanding common shares does not include 796,168 shares issuable upon the exercise of outstanding options and 413,097 restricted common shares, as their effects would have been anti-dilutive. For the three months ended March 31, 2020, the diluted weighted-average number of outstanding common shares does not include 1,656,496 shares issuable upon the exercise of outstanding options and 468,750 restricted common shares, as their effects would have been anti-dilutive.
Recently Issued Accounting Standard Updates - Not Yet Effective	Recently Issued Accounting Standard Updates - Not Yet Effective Credit Losses In June 2016, FASB issued ASU No. 2016-13, Credit Losses (Topic 326) Codification Improvements to Topic 326, Financial Instruments-Credit Losses , Financial Instruments-Credit Losses-Measured at Amortized Cost Leases Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Financial Instruments-Credit Losses (Topic 326), Financial Instruments Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) Codification Improvements to Topic 326, Financial Instruments-Credit Losses Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) Codification Improvements to Financial Instruments Reference Rate Reform In March 2020, FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting Reference Rate Reform (Topic 848): Scope

GENERAL (Tables)

GENERAL (Tables)	3 Months Ended
	Mar. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Reconciliation of Company's Weighted-average Number of Outstanding Common Shares	The following table sets forth the reconciliation of the Company’s weighted-average number of outstanding common shares for the three months ended March 31, 2021 and 2020 used to compute basic net income (loss) attributable to common shares to those used to compute diluted net income (loss) per common share (in thousands): Three Months Ended March 31, 2021 2020 Weighted average number of outstanding common shares—basic 117,909 94,472 Plus effect of dilutive incentive awards (1) Restricted shares — — Stock options — — Weighted average number of outstanding common shares—diluted 117,909 94,472 (1) For the three months ended March 31, 2021, the diluted weighted-average number of outstanding common shares does not include 796,168 shares issuable upon the exercise of outstanding options and 413,097 restricted common shares, as their effects would have been anti-dilutive. For the three months ended March 31, 2020, the diluted weighted-average number of outstanding common shares does not include 1,656,496 shares issuable upon the exercise of outstanding options and 468,750 restricted common shares, as their effects would have been anti-dilutive.

ACQUISITIONS AND DIVESTITURES (

ACQUISITIONS AND DIVESTITURES (Tables)	3 Months Ended
	Mar. 31, 2021
Acquisitions And Divestitures [Abstract]
Summary of Results of Discontinued Operations	The following table summarizes the results of discontinued operations for the three months ended March 31, 2021 and 2020 (in thousands): Three Months Ended March 31, 2021 2020 Cemetery revenues $ 1,142 $ 3,269 Funeral home revenues 1,146 2,874 Cost of goods sold (191 ) (511 ) Cemetery expense (233 ) (900 ) Selling expense (231 ) (998 ) General and administrative expense (151 ) (801 ) Depreciation and amortization (40 ) (145 ) Funeral home expenses (694 ) (2,168 ) Interest expense (166 ) (931 ) Income (loss) from discontinued operations before income taxes 582 (311 ) Net gain on sale of businesses 7 24,086 Income tax expense — — Net income from discontinued operations $ 589 $ 23,775
Schedule of Assets and Liabilities Classified as Assets Held for Sale and Depreciation and Amortization, Capital Expenditures, Sale Proceeds and Significant Operating Noncash Items of Discontinued Operations	The following table summarizes the major classes of assets and liabilities that have been classified as held for sale on the Company’s unaudited condensed consolidated balance sheets: March 31, 2021 December 31, 2020 Clearstone Other Total Clearstone Other Total Assets Current assets: Accounts receivable, net of allowance $ 223 $ — $ 223 $ 230 $ — $ 230 Prepaid expenses and other current assets 97 — 97 104 — 104 Total current assets held for sale 320 — 320 334 — 334 Long-term accounts receivable, net of allowance 211 — 211 193 — 193 Cemetery property 3,491 350 3,841 3,492 350 3,842 Property and equipment, net of accumulated depreciation 2,482 — 2,482 2,529 — 2,529 Merchandise trusts, restricted, at fair value 15,411 — 15,411 14,831 — 14,831 Perpetual care trusts, restricted, at fair value 4,641 — 4,641 4,518 — 4,518 Deferred selling and obtaining costs 1,899 — 1,899 1,865 — 1,865 Other assets 453 — 453 463 — 463 Total assets held for sale $ 28,908 $ 350 $ 29,258 $ 28,225 $ 350 $ 28,575 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 63 $ — $ 63 $ 51 $ — $ 51 Other current liabilities — — — — — — Total current liabilities held for sale 63 — 63 51 — 51 Deferred revenues 19,084 — 19,084 18,456 — 18,456 Perpetual care trust corpus 4,641 — 4,641 4,518 — 4,518 Other long-term liabilities 358 — 358 381 — 381 Total liabilities held for sale $ 24,146 $ — $ 24,146 $ 23,406 $ — $ 23,406 The following table presents the depreciation and amortization, capital expenditures, sale proceeds and significant operating noncash items of the discontinued operations for the three months ended March 31, 2021 and 2020 (in thousands): Three Months Ended March 31, 2021 2020 Cash flows from discontinued operating activities: Depreciation and amortization $ 40 $ 145 Gains on sales of discontinued operations businesses 7 24,086 Cash flows from discontinued investing activities: Capital expenditures $ 10 $ 34 Proceeds from sales of discontinued businesses — 28,190

ACCOUNTS RECEIVABLE, NET OF A_2

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	3 Months Ended
	Mar. 31, 2021
Receivables [Abstract]
Long Term Accounts Receivable, Net of Allowance	Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 Customer receivables $ 156,503 $ 154,903 Unearned finance income (15,633 ) (16,022 ) Allowance for doubtful accounts (5,973 ) (5,711 ) Accounts receivable, net of allowance 134,897 133,170 Less: Current portion, net of allowance 58,912 57,869 Long-term portion, net of allowance $ 75,985 $ 75,301
Activity in Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows (in thousands): March 31, 2021 December 31, 2020 Balance, beginning of period $ 5,892 $ 5,884 Provision for doubtful accounts 2,212 6,275 Charge-offs, net (1,950 ) (6,267 ) Amounts related to assets held for sale (181 ) (181 ) Balance, end of period $ 5,973 $ 5,711

CEMETERY PROPERTY (Tables)

CEMETERY PROPERTY (Tables)	3 Months Ended
	Mar. 31, 2021
Property Plant And Equipment [Abstract]
Schedule of Cemetery Property	Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 Cemetery land $ 232,289 $ 232,548 Mausoleum crypts and lawn crypts 67,535 66,978 Cemetery property $ 299,824 $ 299,526

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2021
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 Buildings and improvements $ 112,622 $ 112,345 Furniture and equipment 53,174 53,199 Funeral home land 11,005 11,005 Property and equipment, gross 176,801 176,549 Less: Accumulated depreciation (94,834 ) (93,053 ) Property and equipment, net of accumulated depreciation $ 81,967 $ 83,496

MERCHANDISE TRUSTS (Tables)

MERCHANDISE TRUSTS (Tables)	3 Months Ended
	Mar. 31, 2021
Text Block [Abstract]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2021 and 2020 is presented below (in thousands): Three months ended March 31, 2021 2020 Balance—beginning of period $ 516,284 $ 517,192 Contributions 13,089 10,697 Distributions (14,801 ) (14,029 ) Interest and dividends 9,594 5,704 Capital gain distributions 379 68 Realized gains and losses, net 223 218 Other than temporary impairment (136 ) — Taxes (247 ) 118 Fees (805 ) (3,022 ) Unrealized change in fair value 16,454 (59,181 ) Total 540,034 457,765 Less: Assets held for sale (15,411 ) (20,127 ) Balance—end of period $ 524,623 $ 437,638
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 78,231 $ 12 $ — $ 78,243 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,883 695 (2 ) 3,576 Other debt securities 2 23,703 3,397 — 27,100 Total fixed maturities 26,587 4,092 (2 ) 30,677 Mutual funds—debt securities 1 6,097 134 (2 ) 6,229 Mutual funds—equity securities 1 26,237 5,066 — 31,303 Other investment funds (1) 303,414 32,832 (5,749 ) 330,497 Equity securities 1 38,768 11,630 (1,299 ) 49,099 Other invested assets 2 3,812 84 — 3,896 Total investments 483,146 53,850 (7,052 ) 529,944 West Virginia Trust Receivable 10,311 — (221 ) 10,090 Total $ 493,457 $ 53,850 $ (7,273 ) 540,034 Less: Assets held for sale (15,411 ) Total $ 524,623 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of zero to ten years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2021, there were $74.6 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 41,039 $ 12 $ — $ 41,051 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,818 638 — 3,456 Other debt securities 2 23,165 1,578 (1,332 ) 23,411 Total fixed maturities 25,984 2,216 (1,332 ) 26,868 Mutual funds—debt securities 1 6,097 306 — 6,403 Mutual funds—equity securities 1 26,356 43 (154 ) 26,245 Other investment funds (1) 337,565 32,461 (8,812 ) 361,214 Equity securities 1 35,055 5,544 (19 ) 40,580 Other invested assets 2 3,875 79 — 3,954 Total investments 475,971 40,661 (10,317 ) 506,315 West Virginia Trust Receivable 10,190 — (221 ) 9,969 Total $ 486,161 $ 40,661 $ (10,538 ) 516,284 Less: Assets held for sale (14,831 ) Total $ 501,453
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,576 — — Other debt securities 21,875 5,225 — — Total fixed maturities $ 21,875 $ 8,802 $ — $ — December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,456 — — Other debt securities 18,392 5,019 — — Total fixed maturities $ 18,392 $ 8,476 $ — $ —
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 debt and equity securities within the merchandise trusts as of March 31, 2021 and December 31, 2020 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 297 $ — $ 297 $ — Corporate debt securities — — 620 2 620 2 Other debt securities — — — — — — Total fixed maturities — — 917 2 917 2 Mutual funds—debt securities 3 2 — — 3 2 Mutual funds—equity securities — — — — — — Other investment funds 32,593 5,749 — — 32,593 5,749 Equity securities 2,627 1,299 — — 2,627 1,299 Total $ 35,223 $ 7,050 $ 917 $ 2 $ 36,140 $ 7,052 Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ — $ — $ — $ — Corporate debt securities — — — — — — Other debt securities 18,392 1,332 — — 18,392 1,332 Total fixed maturities 18,392 1,332 — — 18,392 1,332 Mutual funds—debt securities — — — — — — Mutual funds—equity securities 128 154 — — 128 154 Other investment funds 75,799 8,812 — — 75,799 8,812 Equity securities 82 19 — — 82 19 Total $ 94,401 $ 10,317 $ — $ — $ 94,401 $ 10,317

PERPETUAL CARE TRUSTS (Tables)

PERPETUAL CARE TRUSTS (Tables)	3 Months Ended
	Mar. 31, 2021
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2021 and 2020 is presented below (in thousands): Three months ended March 31, 2021 2020 Balance—beginning of period $ 516,284 $ 517,192 Contributions 13,089 10,697 Distributions (14,801 ) (14,029 ) Interest and dividends 9,594 5,704 Capital gain distributions 379 68 Realized gains and losses, net 223 218 Other than temporary impairment (136 ) — Taxes (247 ) 118 Fees (805 ) (3,022 ) Unrealized change in fair value 16,454 (59,181 ) Total 540,034 457,765 Less: Assets held for sale (15,411 ) (20,127 ) Balance—end of period $ 524,623 $ 437,638
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 78,231 $ 12 $ — $ 78,243 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,883 695 (2 ) 3,576 Other debt securities 2 23,703 3,397 — 27,100 Total fixed maturities 26,587 4,092 (2 ) 30,677 Mutual funds—debt securities 1 6,097 134 (2 ) 6,229 Mutual funds—equity securities 1 26,237 5,066 — 31,303 Other investment funds (1) 303,414 32,832 (5,749 ) 330,497 Equity securities 1 38,768 11,630 (1,299 ) 49,099 Other invested assets 2 3,812 84 — 3,896 Total investments 483,146 53,850 (7,052 ) 529,944 West Virginia Trust Receivable 10,311 — (221 ) 10,090 Total $ 493,457 $ 53,850 $ (7,273 ) 540,034 Less: Assets held for sale (15,411 ) Total $ 524,623 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of zero to ten years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2021, there were $74.6 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 41,039 $ 12 $ — $ 41,051 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,818 638 — 3,456 Other debt securities 2 23,165 1,578 (1,332 ) 23,411 Total fixed maturities 25,984 2,216 (1,332 ) 26,868 Mutual funds—debt securities 1 6,097 306 — 6,403 Mutual funds—equity securities 1 26,356 43 (154 ) 26,245 Other investment funds (1) 337,565 32,461 (8,812 ) 361,214 Equity securities 1 35,055 5,544 (19 ) 40,580 Other invested assets 2 3,875 79 — 3,954 Total investments 475,971 40,661 (10,317 ) 506,315 West Virginia Trust Receivable 10,190 — (221 ) 9,969 Total $ 486,161 $ 40,661 $ (10,538 ) 516,284 Less: Assets held for sale (14,831 ) Total $ 501,453
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,576 — — Other debt securities 21,875 5,225 — — Total fixed maturities $ 21,875 $ 8,802 $ — $ — December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,456 — — Other debt securities 18,392 5,019 — — Total fixed maturities $ 18,392 $ 8,476 $ — $ —
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 debt and equity securities within the merchandise trusts as of March 31, 2021 and December 31, 2020 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 297 $ — $ 297 $ — Corporate debt securities — — 620 2 620 2 Other debt securities — — — — — — Total fixed maturities — — 917 2 917 2 Mutual funds—debt securities 3 2 — — 3 2 Mutual funds—equity securities — — — — — — Other investment funds 32,593 5,749 — — 32,593 5,749 Equity securities 2,627 1,299 — — 2,627 1,299 Total $ 35,223 $ 7,050 $ 917 $ 2 $ 36,140 $ 7,052 Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ — $ — $ — $ — Corporate debt securities — — — — — — Other debt securities 18,392 1,332 — — 18,392 1,332 Total fixed maturities 18,392 1,332 — — 18,392 1,332 Mutual funds—debt securities — — — — — — Mutual funds—equity securities 128 154 — — 128 154 Other investment funds 75,799 8,812 — — 75,799 8,812 Equity securities 82 19 — — 82 19 Total $ 94,401 $ 10,317 $ — $ — $ 94,401 $ 10,317
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Company’s perpetual care trust activities for the three months ended March 31, 2021 and 2020 is presented below (in thousands): Three months ended March 31, 2021 2020 Balance—beginning of period $ 316,746 $ 343,619 Contributions 2,136 1,952 Distributions (9,229 ) (6,294 ) Interest and dividends 10,357 6,624 Capital gain distributions 604 99 Realized gains and losses, net (129 ) 163 Other than temporary impairment (55 ) — Taxes (219 ) (37 ) Fees (940 ) (913 ) Unrealized change in fair value 4,545 (38,464 ) Total 323,816 306,749 Less: Assets held for sale (4,641 ) (21,917 ) Balance—end of period $ 319,175 $ 284,832
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 as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 44,842 $ — $ — $ 44,842 Fixed maturities: U.S. governmental securities 2 17 3 — 20 Corporate debt securities 2 383 92 (1 ) 474 Other debt securities 2 439 37 — 476 Total fixed maturities 839 132 (1 ) 970 Mutual funds—debt securities 1 1,982 39 (16 ) 2,005 Mutual funds—equity securities 1 9,856 2,266 (16 ) 12,106 Other investment funds (1) 226,686 19,378 (8,301 ) 237,763 Equity securities 1 21,749 4,423 (52 ) 26,120 Other invested assets 2 9 1 — 10 Total investments $ 305,963 $ 26,239 $ (8,386 ) 323,816 Less: Assets held for sale (4,641 ) Total $ 319,175 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from zero to ten years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2021 there were $54.2 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 21,217 $ — $ — $ 21,217 Fixed maturities: U.S. governmental securities 2 48 4 — 52 Corporate debt securities 2 505 92 (44 ) 553 Other debt securities 2 433 — (28 ) 405 Total fixed maturities 986 96 (72 ) 1,010 Mutual funds—debt securities 1 2,386 62 (9 ) 2,439 Mutual funds—equity securities 1 9,240 1,244 (7 ) 10,477 Other investment funds (1) 247,845 21,952 (10,813 ) 258,984 Equity securities 1 21,748 873 (19 ) 22,602 Other invested assets 2 16 1 — 17 Total investments $ 303,438 $ 24,228 $ (10,920 ) 316,746 Less: Assets held for sale (4,518 ) Total $ 312,228 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from zero to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020, there were $41.1 million in unfunded investment commitments to the private credit funds, which are callable at any time.
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 2 $ — $ 18 Corporate debt securities — 474 — — Other debt securities 476 — — — Total fixed maturities $ 476 $ 476 $ — $ 18 December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 25 $ 6 $ — $ 21 Corporate debt securities — 553 — — Other debt securities 405 — — — Total fixed maturities $ 430 $ 559 $ — $ 21
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 debt and equity securities within the perpetual care trusts as of March 31, 2021 and December 31, 2020 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 990 $ — $ 990 $ — Corporate debt securities — — 1,959 1 1,959 1 Other debt securities — — — — — — Total fixed maturities — — 2,949 1 2,949 1 Mutual funds—debt securities 1,055 16 2 — 1,057 16 Mutual funds—equity securities 583 16 — — 583 16 Other investment funds 42,704 8,301 — — 42,704 8,301 Equity securities 113 52 — — 113 52 Total $ 44,455 $ 8,385 $ 2,951 $ 1 $ 47,406 $ 8,386 Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 990 $ — $ 990 $ — Corporate debt securities — — 1,959 44 1,959 44 Other debt securities 405 28 — — 405 28 Total fixed maturities 405 28 2,949 44 3,354 72 Mutual funds—debt securities 600 9 — — 600 9 Mutual funds—equity securities 288 7 — — 288 7 Other investment funds 74,885 10,813 — — 74,885 10,813 Equity securities 45 4 19 15 64 19 Total $ 76,223 $ 10,861 $ 2,968 $ 59 $ 79,191 $ 10,920

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Outstanding Debt	Total debt consisted of the following at the dates indicated (in thousands): March 31, 2021 December 31, 2020 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 335,997 $ 335,328 Insurance and vehicle financing 3,252 361 Less deferred financing costs, net of accumulated amortization (13,879 ) (14,657 ) Total debt 325,370 321,032 Less current maturities (3,226 ) (317 ) Total long-term debt $ 322,144 $ 320,715

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Restricted Stock and Phantom Stock Awards	A rollforward of restricted stock and phantom stock awards as of March 31, 2021 is as follows: Number of Restricted Stock and Phantom Stock Awards Weighted Average Grant Date Fair Value ($) Total non-vested at December 31, 2020 1,277,907 $ 2.17 Granted 13,636 2.20 Vested (46,875 ) 3.88 Total non-vested at March 31, 2021 1,244,668 $ 2.10

DEFERRED REVENUES AND COSTS (Ta

DEFERRED REVENUES AND COSTS (Tables)	3 Months Ended
	Mar. 31, 2021
Revenue From Contract With Customer [Abstract]
Schedule of Deferred Revenues and Related Costs	Deferred revenues and related costs consisted of the following (in thousands): March 31, 2021 December 31, 2020 Deferred contract revenues $ 846,363 $ 832,373 Deferred merchandise trust revenue 94,088 87,218 Deferred merchandise trust unrealized gains (losses) 45,593 29,573 Deferred revenues $ 986,044 $ 949,164 Deferred selling and obtaining costs $ 119,068 $ 116,900
Schedule of Customer Contract Liabilities, Net	The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at March 31, 2021 and December 31, 2020 were as follows (in thousands): March 31, 2021 December 31, 2020 Customer contract liabilities, gross $ 1,011,085 $ 973,444 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (25,041 ) (24,280 ) Customer contract liabilities, net $ 986,044 $ 949,164

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Contractual Annual Amounts	The contractual annual amounts due to Moon by year and in total are as follows (in thousands): 2021 $ 50,107 2022 $ 51,109 2023 $ 52,131 2024 $ 53,174 Total $ 206,521
Fixed Rent for Cemeteries	In May 2014, the Company entered into lease and management agreements with the Archdiocese of Philadelphia, pursuant to which the Company has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Schedule of Components of Leases	The Company has the following balances recorded on its consolidated balance sheets related to leases: March 31, 2021 December 31, 2020 Operating $ 4,464 $ 5,171 Finance 3,796 4,296 Total ROU assets (1) $ 8,260 $ 9,467 Liabilities: Current Operating $ 1,021 $ 1,182 Finance 1,353 1,416 Long-term Operating 2,897 3,441 Finance 2,194 2,592 Total lease liabilities (2) $ 7,465 $ 8,631 (1) (2) The Company’s current lease liabilities and long-term are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheets.
Components of Lease Expense	The components of lease expense were as follows: Three months ended March 31, 2021 2020 Lease cost Classification Operating lease costs (1) General and administrative expense $ 479 $ 801 Finance lease costs Amortization of leased assets Depreciation and Amortization 329 329 Interest on lease liabilities Interest expense 87 116 Short-term lease costs (2) General and administrative expense — — Net lease costs $ 895 $ 1,246 (1) The Company includes its variable lease costs under operating lease costs as these variable lease costs are immaterial. (2) The Company does not have any short-term leases with lease terms greater than one month.
Maturities of the Company's Lease Labilities	Maturities of the Company’s lease labilities as of March 31, 2021 were as follows: Year ending December 31, Operating Finance 2021 $ 1,083 $ 1,340 2022 1,114 1,878 2023 812 619 2024 623 83 2025 511 33 Thereafter 973 — Total $ 5,116 $ 3,953 Less: Interest (1,198 ) (405 ) Present value of lease liabilities $ 3,918 $ 3,548 Maturities of the Company’s lease labilities as of December 31, 2020 were as follows: Year ending December 31, Operating Finance 2020 $ 1,615 $ 1,791 2021 1,186 1,939 2022 881 643 2023 702 107 2024 595 33 Thereafter 1,092 — Total $ 6,071 $ 4,513 Less: Interest (1,448 ) (505 ) Present value of lease liabilities $ 4,623 $ 4,008

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2021 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 46,966 $ 1,730 $ — $ 48,696 Restricted cash — — — 16,575 — — 16,575 Assets held for sale — — — 29,258 — — 29,258 Other current assets — — 3,782 66,947 14,337 — 85,066 Total current assets — — 3,782 159,746 16,067 — 179,595 Long-term accounts receivable — — 1,918 62,568 11,499 — 75,985 Cemetery and funeral home property and equipment — — 414 349,339 32,038 — 381,791 Merchandise trusts — — — — 524,623 — 524,623 Perpetual care trusts — — — — 319,175 — 319,175 Deferred selling and obtaining costs — — 6,016 93,658 19,394 — 119,068 Intangible assets — — — 42 54,784 — 54,826 Other assets — — — 19,466 2,571 — 22,037 Investments in and amounts due from affiliates eliminated upon consolidation — 287,616 — 650,545 — (938,161 ) — Total assets $ — $ 287,616 $ 12,130 $ 1,335,364 $ 980,151 $ (938,161 ) $ 1,677,100 Liabilities and Stockholders' Equity Other current liabilities $ — $ — $ 264 $ 52,279 $ 1,614 $ — $ 54,157 Liabilities held for sale — — — 24,146 — — 24,146 Long-term debt, net of deferred financing costs — 287,616 32,708 1,820 — — 322,144 Deferred revenues — — 35,820 820,645 129,579 — 986,044 Perpetual care trust corpus — — — — 319,175 — 319,175 Other long-term liabilities — — — 50,631 17,335 — 67,966 Investments in and amounts due to affiliates eliminated upon consolidation 96,532 96,532 205,830 320,323 562,489 (1,281,706 ) — Total liabilities 96,532 384,148 274,622 1,269,844 1,030,192 (1,281,706 ) 1,773,632 Stockholders' equity (96,532 ) (96,532 ) (262,492 ) 65,520 (50,041 ) 343,545 (96,532 ) Total liabilities and stockholders' equity $ — $ 287,616 $ 12,130 $ 1,335,364 $ 980,151 $ (938,161 ) $ 1,677,100 UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS (Continued) December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 37,560 $ 1,684 $ — $ 39,244 Restricted cash — — — 20,846 — — 20,846 Assets held for sale — — — 28,575 — — 28,575 Other current assets — — 3,707 63,010 13,326 — 80,043 Total current assets — — 3,707 149,991 15,010 — 168,708 Long-term accounts receivable — — 2,085 62,283 10,933 — 75,301 Cemetery and funeral home property and equipment — — 452 350,802 31,768 — 383,022 Merchandise trusts — — — — 501,453 — 501,453 Perpetual care trusts — — — — 312,228 — 312,228 Deferred selling and obtaining costs — — 5,916 91,958 19,026 — 116,900 Intangible assets — — — 45 55,049 — 55,094 Other assets — — — 19,667 2,590 — 22,257 Investments in and amounts due from affiliates eliminated upon consolidation — 286,146 — 632,684 — (918,830 ) — Total assets $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 Liabilities and Stockholders' Equity Other current liabilities $ — $ — $ 245 $ 50,300 $ 1,585 $ — $ 52,130 Liabilities held for sale — — — 23,406 — — 23,406 Long-term debt, net of deferred financing costs — 286,146 32,531 2,038 — — 320,715 Deferred revenues — — 34,994 791,111 123,059 — 949,164 Perpetual care trust corpus — — — — 312,228 — 312,228 Other long-term liabilities — — — 52,588 17,145 — 69,733 Investments in and amounts due to affiliates eliminated upon consolidation 92,413 92,413 202,924 318,677 544,814 (1,251,241 ) — Total liabilities 92,413 378,559 270,694 1,238,120 998,831 (1,251,241 ) 1,727,376 Stockholders' equity (92,413 ) (92,413 ) (258,534 ) 69,310 (50,774 ) 332,411 (92,413 ) Total liabilities and stockholders' equity $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963
Condensed Consolidating Statements of Operations	UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Three Months Ended March 31, 2021 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 1,790 $ 64,673 $ 15,912 $ (4,062 ) $ 78,313 Total costs and expenses — — (2,780 ) (61,585 ) (14,426 ) 4,062 (74,729 ) Net (loss) income from equity investment in subsidiaries (4,624 ) 2,972 (3,404 ) — — 5,056 — Interest expense — (7,596 ) (917 ) (1,655 ) (305 ) — (10,473 ) Loss from continuing operations before income taxes (4,624 ) (4,624 ) (5,311 ) 1,433 1,181 5,056 (6,889 ) Income tax benefit — — — 1,676 — — 1,676 Net loss from continuing operations (4,624 ) (4,624 ) (5,311 ) 3,109 1,181 5,056 (5,213 ) Income from operations of discontinued businesses — — — 589 — — 589 Income tax expense — — — — — — — Net income from discontinued operations — — — 589 — — 589 Net (loss) income $ (4,624 ) $ (4,624 ) $ (5,311 ) $ 3,698 $ 1,181 $ 5,056 $ (4,624 ) Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 1,194 $ 53,555 $ 13,069 $ (2,716 ) $ 65,102 Total costs and expenses — — (3,169 ) (53,461 ) (13,319 ) 2,716 (67,233 ) Net loss from equity investment in subsidiaries 9,003 17,701 12,585 — — (39,289 ) — Interest expense — (8,698 ) (1,911 ) (451 ) (293 ) — (11,353 ) Loss from continuing operations before income taxes 9,003 9,003 8,699 (357 ) (543 ) (39,289 ) (13,484 ) Income tax expense — — — (1,288 ) — — (1,288 ) Net loss from continuing operations 9,003 9,003 8,699 (1,645 ) (543 ) (39,289 ) (14,772 ) Income from operations of discontinued businesses — — — 23,775 — — 23,775 Income tax expense — — — — — — — Net income from discontinued operations — — — 23,775 — — 23,775 Net loss $ 9,003 $ 9,003 $ 8,699 $ 22,130 $ (543 ) $ (39,289 ) $ 9,003
Condensed Consolidating Statement of Cash Flows	UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Three Months Ended March 31, 2021 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 310 $ 12,171 $ 663 $ (8,513 ) $ 4,631 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — — (297 ) (933 ) (544 ) — (1,774 ) Payments to affiliates — — — — — — — Net cash provided by investing activities — — (297 ) (933 ) (544 ) — (1,774 ) Cash Flows From Financing Activities: Payments from affiliates — — — (8,513 ) — 8,513 — Net borrowings and repayments of debt — — (13 ) 2,679 (73 ) — 2,593 Other financing activities — — — (269 ) — — (269 ) Net cash used in financing activities — — (13 ) (6,103 ) (73 ) 8,513 2,324 Net increase in cash and cash equivalents and restricted cash — — — 5,135 46 — 5,181 Cash and cash equivalents and restricted cash—Beginning of period — — — 58,406 1,684 — 60,090 Cash and cash equivalents and restricted cash—End of period $ — $ — $ — $ 63,541 $ 1,730 $ — $ 65,271 Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ — $ 12 $ 4,465 $ 893 $ (10,608 ) $ (5,238 ) Cash Flows From Investing Activities: Cash paid for capital expenditures, net of proceeds from divestitures — — — 26,796 (679 ) — 26,117 Payments to affiliates — — — — — — — Net provided by investing activities — — — 26,796 (679 ) — 26,117 Cash Flows From Financing Activities: Payments from affiliates — — — (10,608 ) — 10,608 — Net borrowings and repayments of debt — — (12 ) (29,872 ) (83 ) — (29,967 ) Other financing activities — — — (213 ) — — (213 ) Net cash used in financing activities — — (12 ) (40,693 ) (83 ) 10,608 (30,180 ) Net (decrease) increase in cash and cash equivalents and restricted cash — — — (9,432 ) 131 — (9,301 ) Cash and cash equivalents and restricted cash—Beginning of period — — — 55,453 1,314 — 56,767 Cash and cash equivalents and restricted cash—End of period $ — $ — $ — $ 46,021 $ 1,445 $ — $ 47,466

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Segment Information	The following tables present financial information with respect to the Company’s segments (in thousands). Corporate costs represent those not directly associated with an operating segment, such as corporate overhead, interest expense and income taxes. Corporate assets primarily consist of cash and cash equivalents and restricted cash. Three Months Ended March 31, 2021 2020 STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 66,980 $ 54,797 Operating costs and expenses (53,745 ) (47,928 ) Depreciation and amortization (1,576 ) (1,653 ) Segment operating profit $ 11,659 $ 5,216 Funeral Home Operations: Revenues $ 11,333 $ 10,305 Operating costs and expenses (9,341 ) (8,490 ) Depreciation and amortization (431 ) (445 ) Segment operating profit $ 1,561 $ 1,370 Reconciliation of segment operating profit to net loss from continuing operations: Cemetery Operations $ 11,659 $ 5,216 Funeral Home Operations 1,561 1,370 Total segment profit 13,220 6,586 Corporate overhead (9,541 ) (8,501 ) Corporate depreciation and amortization (95 ) (216 ) Interest expense (10,473 ) (11,353 ) Income tax benefit (expense) 1,676 (1,288 ) Net loss from continuing operations $ (5,213 ) $ (14,772 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 1,713 $ 1,188 Funeral Home Operations 61 10 Corporate — 875 Total capital expenditures $ 1,774 $ 2,073 March 31, 2021 December 31, 2020 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,474,996 $ 1,445,217 Funeral Home Operations 131,343 130,687 Corporate 70,761 59,059 Total assets $ 1,677,100 $ 1,634,963 Assets held for sale: Cemetery Operations $ 24,228 $ 23,500 Funeral Home Operations 5,030 5,075 Total assets held for sale $ 29,258 $ 28,575

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s unaudited condensed consolidated statements of cash flows (in thousands): Three months ended March 31, 2021 2020 Accounts Receivable Pre-need/at-need contract originations (sales on credit) $ (34,176 ) $ (25,457 ) Cash receipts from sales on credit (post-origination) 27,333 23,862 Changes in accounts receivable, net of allowance $ (6,843 ) $ (1,595 ) Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 44,683 $ 35,586 Withdrawals of realized income from merchandise trusts during the period 3,220 2,684 Pre-need/at-need contract originations (sales on credit) 34,176 25,457 Undistributed merchandise trust investment earnings, net 4,881 (1,595 ) Recognition: Merchandise trust investment income, net withdrawn as of end of period (2,149 ) (2,107 ) Recognized maturities of customer contracts collected as of end of period (52,862 ) (45,989 ) Recognized maturities of customer contracts uncollected as of end of period (9,351 ) (7,602 ) Changes in customer contract liabilities $ 22,598 $ 6,434

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Schedule of Redemption Prices Percentage of Principal Amount	The 2029 Notes will be redeemable at the Company’s option, in whole or in part, on and after May 15, 2024 at the redemption prices (expressed as percentages of principal amount) set forth below, plus any accrued and unpaid interest, if any, to, but excluding, the redemption date. Redemption Period Percentage On or after May 15, 2024 and prior to May 15, 2025 104.250% On or after May 15, 2025 and prior to May 15, 2026 102.125% On or after May 15, 2026 100.000%

GENERAL - Additional Informatio

GENERAL - Additional Information (Detail)	May 11, 2021USD ($)	Jun. 19, 2020USD ($)$ / sharesshares	Mar. 31, 2021USD ($)PropertyStateSegment	Dec. 31, 2020USD ($)	Apr. 03, 2020USD ($)$ / sharesshares
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cash and cash equivalents | $			$ 48,696,000	$ 39,244,000
Restricted cash | $			$ 16,600,000	20,800,000
Investment income, contractual term			60 months
Debt instrument, variable rate			375.00%
Number of reportable segments | Segment			2
Accounts receivable average cancellation rate basis period			5 years
Lease renewal term description			Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Liquid investments purchased with an original maturity			3 months
Product sales, payment term			60 months
Lease renewal term			30 years
Minimum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Lease renewal term			1 year
Axar | Common Stock Purchase Agreement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Exchange of Series A Preferred Stock for Common Stock (in shares) | shares		12,054,795
Axar | Common Stock Purchase Agreement | Rights Offering
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Issuance of Series A Preferred Stock\units (in shares\units) | shares		11,232,877
Share price | $ / shares		$ 0.73
Issuance of Series A Preferred Stock/Units | $		$ 8,200,000
Series A Preferred Stock | Axar
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred units, sold | shares					176
Preferred units, cash price per share | $ / shares					$ 50,000
Preferred unit, aggregate purchase price | $					$ 8,800,000
Series A Preferred Stock | Axar | Common Stock Purchase Agreement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Issuance of Series A Preferred Stock\units (in shares\units) | shares		176
Coronavirus Disease2019 Pandemic
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cost related to COVID-19 safety protocols | $			$ 57,000	$ 1,000,000
8.500% Senior Secured Notes due 2029 | Subsequent Event
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, principal amount | $	$ 400,000,000
Long-term debt, interest rate	8.50%
Gross proceeds from the sale of the senior secured notes | $	$ 389,900,000
9.875% notes, due 2024
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, interest rate			9.875%
11.500% notes, due 2024
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, interest rate			11.50%
StoneMor Operating LLC
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Ownership percentage subsidiaries by the parent			100.00%	100.00%
Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			30
Cemetery | Consolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			16
Cemetery | Unconsolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			14
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			313
Number of states | State			26
US and Puerto Rico | Cemetery | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			283
US and Puerto Rico | Cemetery | Managed Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			30
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			80
Number of states | State			16
US and Puerto Rico | Funeral Home | Cemetery Property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations			37

GENERAL - Reconciliation of Com

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares (Detail) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Weighted average number of common shares outstanding - basic	117,909	94,472
Weighted average number of outstanding common shares - diluted	117,909	94,472

GENERAL - Reconciliation of C_2

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares (Parenthetical) (Detail) - shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Stock options
Earnings Per Share Diluted [Line Items]
Diluted weighted-average number of outstanding common shares	796,168	1,656,496
Restricted shares
Earnings Per Share Diluted [Line Items]
Diluted weighted-average number of outstanding common shares	413,097	468,750

ACQUISITIONS AND DIVESTITURES -

ACQUISITIONS AND DIVESTITURES - Additional Information (Detail) $ in Thousands	Mar. 23, 2021USD ($)Property	Nov. 06, 2020USD ($)Property	Nov. 03, 2020USD ($)Property	Apr. 07, 2020USD ($)	Jan. 03, 2020USD ($)Property	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Sep. 30, 2020USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemeteries yet to acquire | Property	4
Total purchase price	$ 5,400
Aggregate cash purchase price							$ 28,190
Gain on sale of business						$ 7	$ 24,086
Remaining California Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price			$ 7,100
Aggregate principal amount of debt redeemed from assets dispositions			5,700
Remaining California Sale | 2024 Notes
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions			$ 5,600
Clearstone Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price		$ 6,200
Oakmont Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemetery divested | Property					1
Number of funeral home divested | Property					1
Gain on sale of business								$ 24,400
Oakmont Agreement | Oakmont Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price					$ 33,000
Oakmont Agreement | Oakmont Sale | 2024 Notes
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions					$ 30,300
Olivet Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions				$ 20,500
Land purchase obligations				17,100
Olivet Agreement | Olivet Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Gain on sale of business								$ 7,200
Aggregate purchase price				$ 25,000
California Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemetery divested | Property			5
Number of funeral home divested | Property			6
Number of crematories divested | Property			4
Clearstone Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemetery divested | Property		9
Number of funeral home divested | Property		10
Number of crematories divested | Property		4

ACQUISITIONS AND DIVESTITURES_2

ACQUISITIONS AND DIVESTITURES - Summary of Results of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations before income taxes	$ 589	$ 23,775
Net gain on sale of businesses	7	24,086
Net income from discontinued operations	589	23,775
Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cost of goods sold	(191)	(511)
Cemetery expense	(233)	(900)
Selling expense	(231)	(998)
General and administrative expense	(151)	(801)
Depreciation and amortization	(40)	(145)
Funeral home expenses	(694)	(2,168)
Interest expense	(166)	(931)
Income (loss) from discontinued operations before income taxes	582	(311)
Net gain on sale of businesses	7	24,086
Net income from discontinued operations	589	23,775
Discontinued Operations | Cemetery
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues	1,142	3,269
Discontinued Operations | Funeral Home
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues	$ 1,146	$ 2,874

ACQUISITIONS AND DIVESTITURES_3

ACQUISITIONS AND DIVESTITURES - Discontinued Operations and Disposal Groups (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current liabilities:
Total current liabilities held for sale	$ 24,146	$ 23,406
Assets Held for Sale
Current assets:
Accounts receivable, net of allowance	223	230
Prepaid expenses and other current assets	97	104
Total current assets held for sale	320	334
Long-term accounts receivable, net of allowance	211	193
Cemetery property	3,841	3,842
Property and equipment, net of accumulated depreciation	2,482	2,529
Merchandise trusts, restricted, at fair value	15,411	14,831
Perpetual care trusts, restricted, at fair value	4,641	4,518
Deferred selling and obtaining costs	1,899	1,865
Other assets	453	463
Total assets held for sale	29,258	28,575
Current liabilities:
Accounts payable and accrued liabilities	63	51
Total current liabilities held for sale	63	51
Deferred revenues	19,084	18,456
Perpetual care trust corpus	4,641	4,518
Other long-term liabilities	358	381
Total liabilities held for sale	24,146	23,406
Assets Held for Sale | Clearstone Sale
Current assets:
Accounts receivable, net of allowance	223	230
Prepaid expenses and other current assets	97	104
Total current assets held for sale	320	334
Long-term accounts receivable, net of allowance	211	193
Cemetery property	3,491	3,492
Property and equipment, net of accumulated depreciation	2,482	2,529
Merchandise trusts, restricted, at fair value	15,411	14,831
Perpetual care trusts, restricted, at fair value	4,641	4,518
Deferred selling and obtaining costs	1,899	1,865
Other assets	453	463
Total assets held for sale	28,908	28,225
Current liabilities:
Accounts payable and accrued liabilities	63	51
Total current liabilities held for sale	63	51
Deferred revenues	19,084	18,456
Perpetual care trust corpus	4,641	4,518
Other long-term liabilities	358	381
Total liabilities held for sale	24,146	23,406
Assets Held for Sale | Other
Current assets:
Cemetery property	350	350
Total assets held for sale	$ 350	$ 350

ACQUISITIONS AND DIVESTITURES_4

ACQUISITIONS AND DIVESTITURES - Discontinued Operations Cash Flow Activities (Detail) - Discontinued Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 40	$ 145
Gains on sales of discontinued operations businesses	7	24,086
Capital expenditures	$ 10	34
Proceeds from sales of discontinued businesses		$ 28,190

ACCOUNTS RECEIVABLE, NET OF A_3

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Long Term Accounts Receivable, Net of Allowance (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Customer receivables	$ 156,503	$ 154,903
Unearned finance income	(15,633)	(16,022)
Allowance for doubtful accounts	(5,973)	(5,711)
Accounts receivable, net of allowance	134,897	133,170
Less: Current portion, net of allowance	58,912	57,869
Long-term portion, net of allowance	$ 75,985	$ 75,301

ACCOUNTS RECEIVABLE, NET OF A_4

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Allowance for Doubtful Accounts Receivable [Roll Forward]
Provision for doubtful accounts	$ 2,212	$ 1,144
Balance, end of period	5,973		$ 5,711
Contract Cancellations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	5,892		5,884
Provision for doubtful accounts	2,212		6,275
Charge-offs, net	(1,950)		(6,267)
Amounts related to assets held for sale	(181)		(181)
Balance, end of period	$ 5,973		$ 5,711

CEMETERY PROPERTY - Schedule of

CEMETERY PROPERTY - Schedule of Cemetery Property (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Cemetery land	$ 232,289	$ 232,548
Mausoleum crypts and lawn crypts	67,535	66,978
Cemetery property	$ 299,824	$ 299,526

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Buildings and improvements	$ 112,622	$ 112,345
Furniture and equipment	53,174	53,199
Funeral home land	11,005	11,005
Property and equipment, gross	176,801	176,549
Less: Accumulated depreciation	(94,834)	(93,053)
Property and equipment, net of accumulated depreciation	$ 81,967	$ 83,496

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property Plant And Equipment [Abstract]
Depreciation expense	$ 1.8	$ 2

MERCHANDISE TRUSTS - Additional

MERCHANDISE TRUSTS - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2021USD ($)security	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 10,100,000		$ 10,000,000
Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Percentage of VIE for cancellable state	50.30%
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 540,034,000		516,284,000
Purchases of available for sale securities	21,600,000	$ 13,200,000
Sales, maturities and paydowns of available for sale securities	4,900,000	$ 11,100,000
Other than temporary impairments loss	$ 136,000
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary | Other Than Temporarily Impaired Securities
Schedule Of Available For Sale Securities [Line Items]
Number of securities that incurred other than temporary impairment losses | security	6
Trust assets, cost	$ 300,000
Trust assets, fair value	200,000
Other than temporary impairments loss	100,000
Other than temporary impairment to investment portfolio	0
Merchandise Trusts | West Virginia Trust Receivable | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 10,090,000		$ 9,969,000

MERCHANDISE TRUSTS - Reconcilia

MERCHANDISE TRUSTS - Reconciliation of Merchandise Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	$ 501,453
Less: Assets held for sale	(29,258)		$ (28,575)
Balance, end of period	524,623
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	516,284	$ 517,192
Contributions	13,089	10,697
Distributions	(14,801)	(14,029)
Interest and dividends	9,594	5,704
Capital gain distributions	379	68
Realized gains and losses, net	223	218
Other than temporary impairment	(136)
Taxes	(247)	118
Fees	(805)	(3,022)
Unrealized change in fair value	16,454	(59,181)
Total	540,034	457,765
Less: Assets held for sale	(15,411)	(20,127)
Balance, end of period	$ 524,623	$ 437,638

MERCHANDISE TRUSTS - Cost and M

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Fair Value	$ 10,100	$ 10,000
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	493,457	486,161
Gross Unrealized Gains	53,850	40,661
Gross Unrealized Losses	(7,273)	(10,538)
Fair Value	540,034	516,284
Fair Value, Assets held for sale	(15,411)	(14,831)
Fair Value, Excluding assets held for sale	524,623	501,453
Variable Interest Entity, Primary Beneficiary | Short-term investments | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	78,231	41,039
Gross Unrealized Gains	12	12
Fair Value	78,243	41,051
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	26,587	25,984
Gross Unrealized Gains	4,092	2,216
Gross Unrealized Losses	(2)	(1,332)
Fair Value	30,677	26,868
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | U.S. governmental securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	1	1
Fair Value	1	1
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Corporate debt securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	2,883	2,818
Gross Unrealized Gains	695	638
Gross Unrealized Losses	(2)
Fair Value	3,576	3,456
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Other Debt Securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	23,703	23,165
Gross Unrealized Gains	3,397	1,578
Gross Unrealized Losses		(1,332)
Fair Value	27,100	23,411
Variable Interest Entity, Primary Beneficiary | Mutual funds - debt securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	6,097	6,097
Gross Unrealized Gains	134	306
Gross Unrealized Losses	(2)
Fair Value	6,229	6,403
Variable Interest Entity, Primary Beneficiary | Mutual funds - equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	26,237	26,356
Gross Unrealized Gains	5,066	43
Gross Unrealized Losses		(154)
Fair Value	31,303	26,245
Variable Interest Entity, Primary Beneficiary | Other investment funds | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	303,414	337,565
Gross Unrealized Gains	32,832	32,461
Gross Unrealized Losses	(5,749)	(8,812)
Fair Value	330,497	361,214
Variable Interest Entity, Primary Beneficiary | Equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	38,768	35,055
Gross Unrealized Gains	11,630	5,544
Gross Unrealized Losses	(1,299)	(19)
Fair Value	49,099	40,580
Variable Interest Entity, Primary Beneficiary | Other invested assets | Merchandise Trusts | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	3,812	3,875
Gross Unrealized Gains	84	79
Fair Value	3,896	3,954
Variable Interest Entity, Primary Beneficiary | Total investments | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	483,146	475,971
Gross Unrealized Gains	53,850	40,661
Gross Unrealized Losses	(7,052)	(10,317)
Fair Value	529,944	506,315
Variable Interest Entity, Primary Beneficiary | West Virginia Trust Receivable | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	10,311	10,190
Gross Unrealized Losses	(221)	(221)
Fair Value	$ 10,090	$ 9,969

MERCHANDISE TRUSTS - Cost and_2

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Parenthetical) (Detail) - Merchandise Trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2021USD ($)Extension	Dec. 31, 2020USD ($)Extension
Schedule Of Available For Sale Securities [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 74.6	$ 47.8
Minimum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	0 years	1 year
Maximum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	30 days	30 days
Private credit funds, lockup periods	10 years	5 years

MERCHANDISE TRUSTS - Contractua

MERCHANDISE TRUSTS - Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Merchandise Trusts - Fixed maturities - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 21,875	$ 18,392
1 year through 5 years	8,802	8,476
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	1	1
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	3,576	3,456
Other Debt Securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	21,875	18,392
1 year through 5 years	$ 5,225	$ 5,019

MERCHANDISE TRUSTS - Aging of U

MERCHANDISE TRUSTS - 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 ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	$ 7,050	$ 10,317
12 Months or more Unrealized Losses	2
Total Unrealized Losses	7,052	10,317
Less than 12 months Fair Value	35,223	94,401
12 Months or more Fair Value	917
Total Fair Value	36,140	94,401
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		1,332
12 Months or more Unrealized Losses	2
Total Unrealized Losses	2	1,332
Less than 12 months Fair Value		18,392
12 Months or more Fair Value	917
Total Fair Value	917	18,392
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Fair Value	297
Total Fair Value	297
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Unrealized Losses	2
Total Unrealized Losses	2
12 Months or more Fair Value	620
Total Fair Value	620
Fixed maturities | Other Debt Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		1,332
Total Unrealized Losses		1,332
Less than 12 months Fair Value		18,392
Total Fair Value		18,392
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	2
Total Unrealized Losses	2
Less than 12 months Fair Value	3
Total Fair Value	3
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		154
Total Unrealized Losses		154
Less than 12 months Fair Value		128
Total Fair Value		128
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	5,749	8,812
Total Unrealized Losses	5,749	8,812
Less than 12 months Fair Value	32,593	75,799
Total Fair Value	32,593	75,799
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	1,299	19
Total Unrealized Losses	1,299	19
Less than 12 months Fair Value	2,627	82
Total Fair Value	$ 2,627	$ 82

PERPETUAL CARE TRUSTS - Reconci

PERPETUAL CARE TRUSTS - Reconciliation of Perpetual Care Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	$ 312,228
Less: Assets held for sale	(29,258)		$ (28,575)
Balance, end of period	319,175
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	316,746	$ 343,619
Contributions	2,136	1,952
Distributions	(9,229)	(6,294)
Interest and dividends	10,357	6,624
Capital gain distributions	604	99
Realized gains and losses, net	(129)	163
Other than temporary impairment	(55)
Taxes	(219)	(37)
Fees	(940)	(913)
Unrealized change in fair value	4,545	(38,464)
Total	323,816	306,749
Less: Assets held for sale	(4,641)	(21,917)
Balance, end of period	$ 319,175	$ 284,832

PERPETUAL CARE TRUSTS - Additio

PERPETUAL CARE TRUSTS - Additional Information (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts	3 Months Ended
	Mar. 31, 2021USD ($)security	Mar. 31, 2020USD ($)
Debt Securities, Available-for-sale [Line Items]
Purchases of available for sale securities	$ 15,700,000	$ 5,400,000
Sales, maturities and paydowns of available for sale securities	2,200,000	4,400,000
Other than temporary impairments loss	$ 55,000
Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities that incurred other than temporary impairment losses | security	6
Trust assets, cost	$ 84,000
Trust assets, fair value	30,000
Other than temporary impairments loss	$ 54,000	$ 0

PERPETUAL CARE TRUSTS - Cost an

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Fair Value, Assets held for sale	$ (4,641)	$ (4,518)
Fair Value, Excluding assets held for sale	319,175	312,228
Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	44,842	21,217
Fair Value	44,842	21,217
Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	839	986
Gross Unrealized Gains	132	96
Gross Unrealized Losses	(1)	(72)
Fair Value	970	1,010
Fixed maturities | Level 2 | U.S. governmental securities
Debt Securities, Available-for-sale [Line Items]
Cost	17	48
Gross Unrealized Gains	3	4
Fair Value	20	52
Fixed maturities | Level 2 | Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Cost	383	505
Gross Unrealized Gains	92	92
Gross Unrealized Losses	(1)	(44)
Fair Value	474	553
Fixed maturities | Level 2 | Other Debt Securities
Debt Securities, Available-for-sale [Line Items]
Cost	439	433
Gross Unrealized Gains	37
Gross Unrealized Losses		(28)
Fair Value	476	405
Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	1,982	2,386
Gross Unrealized Gains	39	62
Gross Unrealized Losses	(16)	(9)
Fair Value	2,005	2,439
Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	9,856	9,240
Gross Unrealized Gains	2,266	1,244
Gross Unrealized Losses	(16)	(7)
Fair Value	12,106	10,477
Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	226,686	247,845
Gross Unrealized Gains	19,378	21,952
Gross Unrealized Losses	(8,301)	(10,813)
Fair Value	237,763	258,984
Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	21,749	21,748
Gross Unrealized Gains	4,423	873
Gross Unrealized Losses	(52)	(19)
Fair Value	26,120	22,602
Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	9	16
Gross Unrealized Gains	1	1
Fair Value	10	17
Total Investments
Debt Securities, Available-for-sale [Line Items]
Cost	305,963	303,438
Gross Unrealized Gains	26,239	24,228
Gross Unrealized Losses	(8,386)	(10,920)
Fair Value	$ 323,816	$ 316,746

PERPETUAL CARE TRUSTS - Cost _2

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Parenthetical) (Detail) - Perpetual care trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2021USD ($)Extension	Dec. 31, 2020USD ($)Extension
Debt Securities, Available-for-sale [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 54.2	$ 41.1
Minimum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	0 years	0 years
Maximum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	30 days	30 days
Private credit funds, lockup periods	10 years	6 years

PERPETUAL CARE TRUSTS - Contrac

PERPETUAL CARE TRUSTS - Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - Fixed maturities - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 476	$ 430
1 year through 5 years	476	559
More than 10 years	18	21
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		25
1 year through 5 years	2	6
More than 10 years	18	21
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	474	553
Other Debt Securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 476	$ 405

PERPETUAL CARE TRUSTS - Aging o

PERPETUAL CARE TRUSTS - 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 ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 44,455	$ 76,223
12 Months or more Fair Value	2,951	2,968
Total Fair Value	47,406	79,191
Less than 12 months Unrealized Losses	8,385	10,861
12 Months or more Unrealized Losses	1	59
Total Unrealized Losses	8,386	10,920
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		405
12 Months or more Fair Value	2,949	2,949
Total Fair Value	2,949	3,354
Less than 12 months Unrealized Losses		28
12 Months or more Unrealized Losses	1	44
Total Unrealized Losses	1	72
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Fair Value	990	990
Total Fair Value	990	990
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Fair Value	1,959	1,959
Total Fair Value	1,959	1,959
12 Months or more Unrealized Losses	1	44
Total Unrealized Losses	1	44
Fixed maturities | Other Debt Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		405
Total Fair Value		405
Less than 12 months Unrealized Losses		28
Total Unrealized Losses		28
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	1,055	600
12 Months or more Fair Value	2
Total Fair Value	1,057	600
Less than 12 months Unrealized Losses	16	9
Total Unrealized Losses	16	9
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	583	288
Total Fair Value	583	288
Less than 12 months Unrealized Losses	16	7
Total Unrealized Losses	16	7
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	42,704	74,885
Total Fair Value	42,704	74,885
Less than 12 months Unrealized Losses	8,301	10,813
Total Unrealized Losses	8,301	10,813
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	113	45
12 Months or more Fair Value		19
Total Fair Value	113	64
Less than 12 months Unrealized Losses	52	4
12 Months or more Unrealized Losses		15
Total Unrealized Losses	$ 52	$ 19

LONG-TERM DEBT - Outstanding De

LONG-TERM DEBT - Outstanding Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Less deferred financing costs, net of accumulated amortization	$ (13,879)	$ (14,657)
Total debt	325,370	321,032
Less current maturities	(3,226)	(317)
Total long-term debt	322,144	320,715
9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024
Debt Instrument [Line Items]
Long-term debt, gross	335,997	335,328
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-term debt, gross	$ 3,252	$ 361

LONG-TERM DEBT - Outstanding _2

LONG-TERM DEBT - Outstanding Debt (Parenthetical) (Detail)	Mar. 31, 2021	Dec. 31, 2020
9.875% notes, due 2024
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%
11.500% notes, due 2024
Debt Disclosure [Line Items]
Long-term debt, interest rate	11.50%
Private Placement | 9.875% notes, due 2024
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%	9.875%
Private Placement | 11.500% notes, due 2024
Debt Disclosure [Line Items]
Long-term debt, interest rate	11.50%	11.50%

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Detail) - USD ($) $ in Millions	May 11, 2021	Jun. 27, 2019	Mar. 31, 2021	Mar. 31, 2020
Debt Disclosure [Line Items]
Amortization of deferred financing fees			$ 1	$ 0.7
8.500% Senior Secured Notes due 2029 | Subsequent Event
Debt Disclosure [Line Items]
Long-term debt, principal amount	$ 400
Gross proceeds from the sale of the senior secured notes	389.9
2024 Notes | Subsequent Event
Debt Disclosure [Line Items]
Long-term debt, principal amount	338.1
Long-term debt, debt issuance costs	$ 18.5
2024 Notes | Private Placement
Debt Disclosure [Line Items]
Long-term debt, principal amount		$ 385
Gross proceeds from the sale of the senior secured notes		371.5
Long-term debt, debt issuance costs		$ 7

STOCKHOLDERS' EQUITY - Addition

STOCKHOLDERS' EQUITY - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Equity [Line Items]
Common stock, par value	$ 0.01		$ 0.01
Preferred stock, par value	$ 0.01
Common stock, shares issued	117,918,016		117,871,141
Common stock, shares outstanding	117,918,016		117,871,141
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common Stock available for issuance	82,081,984
Preferred Stock available for issuance	10,000,000
Unrecognized compensation cost related to unvested stock options	$ 1.4
Share-based Compensation, remaining weighted average period	2 years
Stock Option
Equity [Line Items]
Stock options granted	0
Stock options exercised	0
Stock options forfeited	0
Stock options expired	0
Non Qualified Stock Options
Equity [Line Items]
Non-cash compensation expense	$ 0.2	$ 0.2
Restricted Stock and Restricted Phantom Stock
Equity [Line Items]
Non-cash compensation expense	$ 0.3	$ 0.2
Share-based Compensation, remaining weighted average period	2 years 1 month 6 days
Unamortized compensation cost related to unvested restricted stock awards	$ 2.1
Long-term Incentive Plan
Equity [Line Items]
Common Stock available for issuance	866,726
Long-Term Incentive Plan, common units permitted for grant (in shares)	9,875,000

STOCKHOLDERS' EQUITY - Restrict

STOCKHOLDERS' EQUITY - Restricted Stock and Phantom Stock Awards (Detail) - Restricted Stock and Restricted Phantom Stock	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total non-vested at December 31, 2020 (in shares) | shares	1,277,907
Granted | shares	13,636
Vested | shares	(46,875)
Total non-vested at March 31, 2021 (in shares) | shares	1,244,668
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total non-vested at December 31, 2020 (in shares) | $ / shares	$ 2.17
Granted | $ / shares	2.20
Vested | $ / shares	3.88
Total non-vested at March 31, 2021 (in shares) | $ / shares	$ 2.10

DEFERRED REVENUES AND COSTS - A

DEFERRED REVENUES AND COSTS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue From Contract With Customer [Abstract]
Revenue, practical expedient, incremental cost of obtaining contract [true false]	false
Customer contract liabilities, revenue recognized	$ 24.7	$ 19.9

DEFERRED REVENUES AND COSTS - S

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenues and Related Costs (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Revenue From Contract With Customer [Abstract]
Deferred contract revenues	$ 846,363	$ 832,373
Deferred merchandise trust revenue	94,088	87,218
Deferred merchandise trust unrealized gains (losses)	45,593	29,573
Deferred revenues	986,044	949,164
Deferred selling and obtaining costs	$ 119,068	$ 116,900

DEFERRED REVENUES AND COSTS -_2

DEFERRED REVENUES AND COSTS - Schedule of Customer Contract Liabilities, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Revenue From Contract With Customer [Abstract]
Customer contract liabilities, gross	$ 1,011,085	$ 973,444
Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts	(25,041)	(24,280)
Customer contract liabilities, net	$ 986,044	$ 949,164

DEFERRED REVENUES AND COSTS - R

DEFERRED REVENUES AND COSTS - Revenue, Remaining Performance Obligation (Detail)	Mar. 31, 2021
First 4-5years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	55.00%
Within 18 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	80.00%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Contractual Annual Amounts (Detail) - Master Services Agreement - Moon Landscaping, Inc. $ in Thousands	Apr. 02, 2020USD ($)
Management Agreement Future Minimum Payments Due [Line Items]
2021	$ 50,107
2022	51,109
2023	52,131
2024	53,174
Total	$ 206,521

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Millions	Apr. 02, 2020	Mar. 31, 2021
Commitments And Contingencies [Line Items]
Agreement termination description		The initial term of the Agreement is through December 31, 2021 and it automatically renews for an unlimited number of one-year terms thereafter, provided that either party may terminate the Agreement on 90 days’ prior written notice.
Second Quarter Twenty Fourteen Acquisition
Commitments And Contingencies [Line Items]
Aggregate fixed rent payment to landlord		$ 36
Deferred fixed rent		$ 6
Second Quarter Twenty Fourteen Acquisition | Minimum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred		6 years
Second Quarter Twenty Fourteen Acquisition | Maximum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred		11 years
Master Services Agreement | Moon Landscaping, Inc.
Commitments And Contingencies [Line Items]
Agreement without cause termination equipment credit fee payable	$ 1
Agreement termination description	Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if we terminate the MSAs without cause, we will be obligated to pay Moon an equipment credit fee in the amount of $1.0 million for each year remaining in the term, prorated for the portion of the year in which any such termination occurs.

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Fixed Rent for Cemeteries (Detail) - Two Thousand Fourteen Acquisitions Member $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Lease Years 1-5
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0
Lease Years 6-20
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,000,000
Lease Years 21-25
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,200,000
Lease Years 26- 35
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,500,000
Lease Years 36-60
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0

LEASES - Additional Information

LEASES - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)
Lessee Lease Description [Line Items]
Number of sale-leaseback related to warehouses	one
Lease renewal term description	Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Operating lease weighted-average discount rate	10.60%
Finance lease weighted-average discount rate	8.60%
Operating lease payments	$ 1.4
Residual value guarantees	$ 1.8
Operating lease, weighted average remaining lease term	5 years 1 month 6 days
Finance lease, weighted average remaining lease term	1 year 8 months 12 days
Lessee, operating lease, not yet commenced, description	the Company had one additional operating lease that had not yet commenced, and did not have any lease transactions with its related parties
Minimum
Lessee Lease Description [Line Items]
Lease renewal term	1 year
Maximum
Lessee Lease Description [Line Items]
Lease renewal term	30 years

LEASES - Schedule of Components

LEASES - Schedule of Components of Leases (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets:
Operating	$ 4,464	$ 5,171
Finance	3,796	4,296
Total ROU assets	8,260	9,467
Current Liabilities:
Operating	$ 1,021	$ 1,182
Operating Lease Liability Current Statement Of Financial Position [Extensible List]	Accounts payable and accrued liabilities	Accounts payable and accrued liabilities
Finance	$ 1,353	$ 1,416
Long-term
Operating	$ 2,897	$ 3,441
Operating Lease Liability Noncurrent Statement Of Financial Position [Extensible List]	Other long-term liabilities	Other long-term liabilities
Finance	$ 2,194	$ 2,592
Total lease liabilities	$ 7,465	$ 8,631

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Finance lease costs
Net lease costs	$ 895	$ 1,246
Depreciation and Amortization
Finance lease costs
Amortization of leased assets	329	329
General and Administrative Expense
Lease cost
Operating lease costs	479	801
Interest Expense
Finance lease costs
Interest on lease liabilities	$ 87	$ 116

LEASES - Components of Lease _2

LEASES - Components of Lease Expense (Parenthetical) (Detail)	3 Months Ended
	Mar. 31, 2021
Maximum
Lessee Lease Description [Line Items]
Term of short term lease	one month

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities the Company's of Lease Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Operating
2021	$ 1,083
2022	1,114	$ 1,615
2023	812	1,186
2024	623	881
2025	511	702
Thereafter	973
2024		595
Thereafter		1,092
Total	5,116	6,071
Less: Interest	(1,198)	(1,448)
Present value of lease liabilities	$ 3,918	$ 4,623
Operating Lease Liability Statement Of Financial Position [Extensible List]	ston:AccountsPayablesAndAccruedLiabilitiesCurrentAndOtherLiabilitiesNoncurrent	ston:AccountsPayableAndAccruedLiabilitiesPolicyTextBlock
Finance
2021	$ 1,340
2022	1,878	$ 1,791
2023	619	1,939
2024	83	643
2025	33	107
2024		33
Total	3,953	4,513
Less: Interest	(405)	(505)
Present value of lease liabilities	$ 3,548	$ 4,008

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS - Additional Information (Detail) - 2024 Notes - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value	$ 358	$ 350.2
Notes payable, carrying value	$ 344.8	$ 344.8

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Additional Information (Detail)	Mar. 31, 2021	Dec. 31, 2020
StoneMor Operating LLC
Schedule Of Condensed Financial Information Of Subsidiaries [Line Items]
Ownership percentage subsidiaries by the parent	100.00%	100.00%

SUPPLEMENTAL CONDENSED CONSOL_4

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 48,696	$ 39,244
Restricted cash	16,575	20,846
Assets held for sale	29,258	28,575
Other current assets	85,066	80,043
Total current assets	179,595	168,708
Long-term accounts receivable	75,985	75,301
Cemetery and funeral home property and equipment	381,791	383,022
Merchandise trusts	524,623	501,453
Perpetual care trusts	319,175	312,228
Deferred selling and obtaining costs	119,068	116,900
Intangible assets, net	54,826	55,094
Other assets	22,037	22,257
Total assets	1,677,100	1,634,963
Liabilities and Stockholders' Equity
Other current liabilities	54,157	52,130
Liabilities held for sale	24,146	23,406
Long-term debt, net of deferred financing costs	322,144	320,715
Deferred revenues	986,044	949,164
Perpetual care trust corpus	319,175	312,228
Other long-term liabilities	67,966	69,733
Total liabilities	1,773,632	1,727,376
Stockholders' equity	(96,532)	(92,413)	$ (93,112)	$ (102,490)
Total liabilities and stockholders' equity	1,677,100	1,634,963
Parent
Liabilities and Stockholders' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	96,532	92,413
Total liabilities	96,532	92,413
Stockholders' equity	(96,532)	(92,413)
Partnership
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	287,616	286,146
Total assets	287,616	286,146
Liabilities and Stockholders' Equity
Long-term debt, net of deferred financing costs	287,616	286,146
Investments in and amounts due to affiliates eliminated upon consolidation	96,532	92,413
Total liabilities	384,148	378,559
Stockholders' equity	(96,532)	(92,413)
Total liabilities and stockholders' equity	287,616	286,146
CFS West Virginia
Current assets:
Other current assets	3,782	3,707
Total current assets	3,782	3,707
Long-term accounts receivable	1,918	2,085
Cemetery and funeral home property and equipment	414	452
Deferred selling and obtaining costs	6,016	5,916
Total assets	12,130	12,160
Liabilities and Stockholders' Equity
Other current liabilities	264	245
Long-term debt, net of deferred financing costs	32,708	32,531
Deferred revenues	35,820	34,994
Investments in and amounts due to affiliates eliminated upon consolidation	205,830	202,924
Total liabilities	274,622	270,694
Stockholders' equity	(262,492)	(258,534)
Total liabilities and stockholders' equity	12,130	12,160
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	46,966	37,560
Restricted cash	16,575	20,846
Assets held for sale	29,258	28,575
Other current assets	66,947	63,010
Total current assets	159,746	149,991
Long-term accounts receivable	62,568	62,283
Cemetery and funeral home property and equipment	349,339	350,802
Deferred selling and obtaining costs	93,658	91,958
Intangible assets, net	42	45
Other assets	19,466	19,667
Investments in and amounts due from affiliates eliminated upon consolidation	650,545	632,684
Total assets	1,335,364	1,307,430
Liabilities and Stockholders' Equity
Other current liabilities	52,279	50,300
Liabilities held for sale	24,146	23,406
Long-term debt, net of deferred financing costs	1,820	2,038
Deferred revenues	820,645	791,111
Other long-term liabilities	50,631	52,588
Investments in and amounts due to affiliates eliminated upon consolidation	320,323	318,677
Total liabilities	1,269,844	1,238,120
Stockholders' equity	65,520	69,310
Total liabilities and stockholders' equity	1,335,364	1,307,430
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	1,730	1,684
Other current assets	14,337	13,326
Total current assets	16,067	15,010
Long-term accounts receivable	11,499	10,933
Cemetery and funeral home property and equipment	32,038	31,768
Merchandise trusts	524,623	501,453
Perpetual care trusts	319,175	312,228
Deferred selling and obtaining costs	19,394	19,026
Intangible assets, net	54,784	55,049
Other assets	2,571	2,590
Total assets	980,151	948,057
Liabilities and Stockholders' Equity
Other current liabilities	1,614	1,585
Deferred revenues	129,579	123,059
Perpetual care trust corpus	319,175	312,228
Other long-term liabilities	17,335	17,145
Investments in and amounts due to affiliates eliminated upon consolidation	562,489	544,814
Total liabilities	1,030,192	998,831
Stockholders' equity	(50,041)	(50,774)
Total liabilities and stockholders' equity	980,151	948,057
Eliminations
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	(938,161)	(918,830)
Total assets	(938,161)	(918,830)
Liabilities and Stockholders' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	(1,281,706)	(1,251,241)
Total liabilities	(1,281,706)	(1,251,241)
Stockholders' equity	343,545	332,411
Total liabilities and stockholders' equity	$ (938,161)	$ (918,830)

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Condensed Financial Statements Captions [Line Items]
Total revenues	$ 78,313	$ 65,102
Total costs and expenses	(74,729)	(67,233)
Interest expense	(10,473)	(11,353)
Loss from continuing operations before income taxes	(6,889)	(13,484)
Income tax benefit (expense)	1,676	(1,288)
Net loss from continuing operations	(5,213)	(14,772)
Income from operations of discontinued businesses	589	23,775
Net income from discontinued operations	589	23,775
Net (loss) income	(4,624)	9,003
Parent
Condensed Financial Statements Captions [Line Items]
Net (loss) income from equity investment in subsidiaries	(4,624)	9,003
Loss from continuing operations before income taxes	(4,624)	9,003
Net loss from continuing operations	(4,624)	9,003
Net (loss) income	(4,624)	9,003
Partnership
Condensed Financial Statements Captions [Line Items]
Net (loss) income from equity investment in subsidiaries	2,972	17,701
Interest expense	(7,596)	(8,698)
Loss from continuing operations before income taxes	(4,624)	9,003
Net loss from continuing operations	(4,624)	9,003
Net (loss) income	(4,624)	9,003
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Total revenues	1,790	1,194
Total costs and expenses	(2,780)	(3,169)
Net (loss) income from equity investment in subsidiaries	(3,404)	12,585
Interest expense	(917)	(1,911)
Loss from continuing operations before income taxes	(5,311)	8,699
Net loss from continuing operations	(5,311)	8,699
Net (loss) income	(5,311)	8,699
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues	64,673	53,555
Total costs and expenses	(61,585)	(53,461)
Interest expense	(1,655)	(451)
Loss from continuing operations before income taxes	1,433	(357)
Income tax benefit (expense)	1,676	(1,288)
Net loss from continuing operations	3,109	(1,645)
Income from operations of discontinued businesses	589	23,775
Net income from discontinued operations	589	23,775
Net (loss) income	3,698	22,130
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues	15,912	13,069
Total costs and expenses	(14,426)	(13,319)
Interest expense	(305)	(293)
Loss from continuing operations before income taxes	1,181	(543)
Net loss from continuing operations	1,181	(543)
Net (loss) income	1,181	(543)
Eliminations
Condensed Financial Statements Captions [Line Items]
Total revenues	(4,062)	(2,716)
Total costs and expenses	4,062	2,716
Net (loss) income from equity investment in subsidiaries	5,056	(39,289)
Loss from continuing operations before income taxes	5,056	(39,289)
Net loss from continuing operations	5,056	(39,289)
Net (loss) income	$ 5,056	$ (39,289)

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Condensed Financial Statements Captions [Line Items]
Net cash provided by (used in) operating activities	$ 4,631	$ (5,238)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(1,774)	26,117
Net cash (used in) provided by investing activities	(1,774)	26,117
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	2,593	(29,967)
Other financing activities	(269)	(213)
Net cash provided (used in) by financing activities	2,324	(30,180)
Net increase in cash, cash equivalents and restricted cash	5,181	(9,301)
Cash, cash equivalents and restricted cash—Beginning of period	60,090	56,767
Cash, cash equivalents and restricted cash—End of period	65,271	47,466
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Net cash provided by (used in) operating activities	310	12
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(297)
Net cash (used in) provided by investing activities	(297)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(13)	(12)
Net cash provided (used in) by financing activities	(13)	(12)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by (used in) operating activities	12,171	4,465
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(933)	26,796
Net cash (used in) provided by investing activities	(933)	26,796
Cash Flows From Financing Activities:
Payments from affiliates	(8,513)	(10,608)
Net borrowings and repayments of debt	2,679	(29,872)
Other financing activities	(269)	(213)
Net cash provided (used in) by financing activities	(6,103)	(40,693)
Net increase in cash, cash equivalents and restricted cash	5,135	(9,432)
Cash, cash equivalents and restricted cash—Beginning of period	58,406	55,453
Cash, cash equivalents and restricted cash—End of period	63,541	46,021
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by (used in) operating activities	663	893
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(544)	(679)
Net cash (used in) provided by investing activities	(544)	(679)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(73)	(83)
Net cash provided (used in) by financing activities	(73)	(83)
Net increase in cash, cash equivalents and restricted cash	46	131
Cash, cash equivalents and restricted cash—Beginning of period	1,684	1,314
Cash, cash equivalents and restricted cash—End of period	1,730	1,445
Eliminations
Condensed Financial Statements Captions [Line Items]
Net cash provided by (used in) operating activities	(8,513)	(10,608)
Cash Flows From Financing Activities:
Payments from affiliates	8,513	10,608
Net cash provided (used in) by financing activities	$ 8,513	$ 10,608

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2021Segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT INFORMATION - Segment I

SEGMENT INFORMATION - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 78,313	$ 65,102
Depreciation and amortization	(2,142)	(2,459)
Operating income (loss)	3,584	(2,131)
Corporate overhead	(9,541)	(8,501)
Corporate depreciation and amortization	(95)	(216)
Interest expense	(10,473)	(11,353)
Income tax benefit (expense)	1,676	(1,288)
Net loss from continuing operations	(5,213)	(14,772)
Capital expenditures	1,774	2,073
Total assets	1,677,100		$ 1,634,963
Total assets held for sale	29,258		28,575
Cemetery
Segment Reporting Information [Line Items]
Revenues	66,980	54,797
Operating costs and expenses	(53,745)	(47,928)
Depreciation and amortization	(1,576)	(1,653)
Funeral Home
Segment Reporting Information [Line Items]
Revenues	11,333	10,305
Operating costs and expenses	(9,341)	(8,490)
Depreciation and amortization	(431)	(445)
Operating
Segment Reporting Information [Line Items]
Operating income (loss)	13,220	6,586
Operating | Cemetery
Segment Reporting Information [Line Items]
Operating income (loss)	11,659	5,216
Capital expenditures	1,713	1,188
Total assets	1,474,996		1,445,217
Total assets held for sale	24,228		23,500
Operating | Funeral Home
Segment Reporting Information [Line Items]
Operating income (loss)	1,561	1,370
Capital expenditures	61	10
Total assets	131,343		130,687
Total assets held for sale	5,030		5,075
Corporate
Segment Reporting Information [Line Items]
Capital expenditures		$ 875
Total assets	$ 70,761		$ 59,059

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Schedule of Cash Flow, Supplemental Disclosures (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounts Receivable
Pre-need/at-need contract originations (sales on credit)	$ (34,176)	$ (25,457)
Cash receipts from sales on credit (post-origination)	27,333	23,862
Changes in accounts receivable, net of allowance	(6,843)	(1,595)
Deferrals:
Cash receipts from customer deposits at origination, net of refunds	44,683	35,586
Withdrawals of realized income from merchandise trusts during the period	3,220	2,684
Pre-need/at-need contract originations (sales on credit)	34,176	25,457
Undistributed merchandise trust investment earnings, net	4,881	(1,595)
Recognition:
Merchandise trust investment income, net withdrawn as of end of period	(2,149)	(2,107)
Recognized maturities of customer contracts collected as of end of period	(52,862)	(45,989)
Recognized maturities of customer contracts uncollected as of end of period	(9,351)	(7,602)
Changes in customer contract liabilities	$ 22,598	$ 6,434

RELATED PARTIES - Additional In

RELATED PARTIES - Additional Information (Details) - USD ($) $ in Millions	Jan. 01, 2022	Apr. 13, 2021	Mar. 31, 2021	Dec. 31, 2021	Jan. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Debt amount issued by third party entity					$ 70
Agreement Expiration Date			Dec. 31, 2021
Agreement termination description			The initial term of the Agreement is through December 31, 2021 and it automatically renews for an unlimited number of one-year terms thereafter, provided that either party may terminate the Agreement on 90 days’ prior written notice.
Scenario, Forecast
Related Party Transaction [Line Items]
Percentage of value of the investment assets equal to quarterly fee	0.025%			0.0125%
Stone Mor Inc
Related Party Transaction [Line Items]
Participation amount in debt issuance					30
Axar
Related Party Transaction [Line Items]
Participation amount in debt issuance					$ 20
Payless Holdings LLC | Stone Mor Inc
Related Party Transaction [Line Items]
Percentage of fair value trust owned						4.00%
Axar
Related Party Transaction [Line Items]
Ownership interest of Partnership's outstanding common units			75.10%
Mr. Axelrod, Chairman | Payless Holdings LLC | Axar
Related Party Transaction [Line Items]
Equity owned percentage						30.00%
Robert B. Hellman, Jr., Former Member of Board of Directors | Subsequent Event
Related Party Transaction [Line Items]
Reimbursement of related party expenses		$ 0.6

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) - USD ($)	May 11, 2021	Apr. 14, 2021	Apr. 02, 2021	Mar. 31, 2021
Subsequent Event [Line Items]
Letter agreement, description				Axar will vote or direct the voting of all shares of the Company’s Common Stock it beneficially owns in favor of amendments to Article VIII of the Company’s Certificate of Incorporation (the “Charter”) relating to amendments of the Company’s Bylaws and Article X of the Charter with respect to any amendment or repeal of Article V, Article VI(c), Article VII(a)-(d), Article VIII, Article X or Article XI of the Charter to increase the required stockholder approval required thereunder from “at least sixty six and two thirds percent (66 2/3%)” to “at least eighty-five percent (85%) (collectively, the “Supermajority Provisions”);”
Events of Default
Subsequent Event [Line Items]
Covenant description				covenants in the 2029 Indenture beyond the applicable cure period following notice by Wilmington or the holders of at least 30% in aggregate principal amount of the 2029 Notes then outstanding;
Aggregate principal amount outstanding percentage, 30 days and 60 days after receipt of written notice				30.00%
Maximum | Guarantees and Collateral
Subsequent Event [Line Items]
Debt instrument fair market value				$ 3,000,000
Minimum | Events of Default
Subsequent Event [Line Items]
Debt default unpaid amount after maturity				20,000,000
Final judgments amount by court excluding covered by insurance				$ 20,000,000
Prior to May 15, 2024, 2029 Notes
Subsequent Event [Line Items]
Debt instrument equity offering redemption price percentage of principal amount				40.00%
Percentage of principal amount redemption price				108.50%
Prior to May 15, 2024, 2029 Notes | Maximum
Subsequent Event [Line Items]
Aggregate principal amount percentage				50.00%
12-Month Periods Ending May 10, 2022, May 10, 2023 and May 10, 2024 for 2029 Notes
Subsequent Event [Line Items]
Debt instrument equity offering redemption price percentage of principal amount				10.00%
Percentage of principal amount redemption price				103.00%
May 15, 2024, the 2029 Notes
Subsequent Event [Line Items]
Percentage of principal amount redemption price				100.00%
Offer to Repurchase the 2029 Notes
Subsequent Event [Line Items]
Percentage of principal amount redemption price				101.00%
Debt instrument purchase price in cash principal amount percentage				100.00%
Offer to Repurchase the 2029 Notes | Minimum
Subsequent Event [Line Items]
Proceeds from sale of assets threshold amount				$ 10,000,000
Subsequent Event
Subsequent Event [Line Items]
Clearstone Sale for a net cash purchase price			$ 6,200,000
Additional principal amount of the 2024 notes redeemed			$ 6,700,000
Subsequent Event | Common Stock | ACII Entities
Subsequent Event [Line Items]
Number of shares acquired		5,522,732
Ownership percentage		75.10%
Subsequent Event | 2024 Notes
Subsequent Event [Line Items]
Long-term debt, principal amount	$ 338,100,000
Long-term debt, debt issuance costs	18,500,000
8.500% Senior Secured Notes due 2029
Subsequent Event [Line Items]
Interest payable, Description				semiannually
Debt instrument, payment terms				Interest on the 2029 Notes will accrue at a rate of 8.5% per year, payable in cash semiannually, in arrears, on May 15 and November 15 of each year, beginning on November 15, 2021.
8.500% Senior Secured Notes due 2029 | Subsequent Event
Subsequent Event [Line Items]
Long-term debt, principal amount	$ 400,000,000
Long-term debt, interest rate	8.50%
Gross proceeds from the sale of the senior secured notes	$ 389,900,000
Debt instrument, issue price percentage	100.00%

SUBSEQUENT EVENTS - Schedule of

SUBSEQUENT EVENTS - Schedule of Redemption Prices Percentage of Principal Amount (Detail)	3 Months Ended
	Mar. 31, 2021
On or after May 15, 2024 and prior to May 15, 2025
Subsequent Event [Line Items]
Redemption prices, percentages of principal amount	104.25%
On or after May 15, 2025 and prior to May 15, 2026
Subsequent Event [Line Items]
Redemption prices, percentages of principal amount	102.125%
On or after May 15, 2026
Subsequent Event [Line Items]
Redemption prices, percentages of principal amount	100.00%