Exhibit 21
SUBSIDIARIES
The following is a list of all direct and indirect subsidiaries of the
Company and their jurisdictions of incorporation as of October 31, 2002. The
name of each indirect subsidiary is indented under the name of its parent
company.
<Table>
<Caption>
JURISDICTION OF
STEWART ENTERPRISES, INC. INCORPORATION
------------------------- ---------------
Acme Mausoleum Corporation LA
Carolina Financial Corporation of Pickens SC
Hill-Crest Memorial Park SC
Oconee Memorial Gardens, Inc. SC
Cemetery Management, Inc. FL
Arlington Memorial Park Cemetery and Funeral Home, Inc. FL
Baldwin-Fairchild Funeral Homes, Inc. FL
All Faiths Memorial Park, Inc. FL
The Simplicity Plan, Inc. FL
Bay Area Crematory, Inc. FL
Beth David Funeral Chapel Tampa, Inc. FL
Beth David Memorial Chapel, Inc. FL
Bruce Ocala Funeral Home, Inc. FL
Chapel Hill Cemetery, Inc. FL
Glen Haven Memorial Park, Inc. FL
Highland Memory Gardens, Inc. FL
Semoran Funeral Home, Inc. FL
Cheatham Hill Memorial Park, Inc. GA
David C. Gross Funeral Home, Inc. FL
Empresas Stewart - Cementerios, Inc. LA
Empresas Stewart - Funerarias, Inc. LA
Florida Hills Memorial Gardens, Inc. FL
Garden of Memories, Inc. FL
A.P. Boza Funeral Home, Inc. FL
Curry and Son Funeral Home, Inc. FL
Woodlawn Memory Gardens, Inc. FL
Good Shepherd Memorial Gardens, Inc. FL
Hubbell Funeral Home and Crematory, Inc. FL
Kent R. Palmer, Inc. FL
Kicliter Funeral Home, Inc. FL
Madcem of Florida, Inc. FL
Memorial Park Cemetery, Inc. FL
Oaklawn Park Cemetery and Funeral Home, Inc. FL
Roberts Funeral Home, Inc. FL
Royal Palm Memorial Gardens, Inc. FL
SEI - DELFL, Inc. DE
Sylvan Abbey Memorial Park, Inc. FL
Trinity Memorial Gardens of Lakeland, Inc. FL
Turner Crematory, Inc. FL
Turner Funeral Homes, Inc. FL
Walsh & Wood Funeral Home, Inc. FL
Woodlawn Park Cemetery Company FL
Memorial Sunset Park, Inc. FL
South Dade-Palms Memorial Park, Inc. FL
</Table>
<Table>
Cole & Garrett Funeral Homes, Inc. TN
Cunningham Memorial Park, Inc. WV
Victor V. Desrosier, Inc. CA
Dilday Brothers Huntington Valley Mortuary CA
Dillard Memorial, Inc. SC
Eastlawn Corporation GA
Griffin Leggett, Inc. AR
Forest Hills Cemetery, Inc. AR
Griffin Leggett Healey & Roth, Inc. AR
Griffin Leggett Insurance Agency, Inc. AR
Gross Funeral Home, Inc. AR
Rest Hills Memorial Park, Inc. AR
Griffin Leggett-Conway, Inc. AR
Highland Memorial Cemetery, Inc. TN
Holly Hill Memorial Park, Inc. GA
Holly Hills, Inc. TN
Hopson Mortuary, Inc. CA
Investors Trust, Inc. TX
Kingsport Cemetery Corporation TN
Lake Lawn Metairie Funeral Home, Inc. LA
Lake Lawn Metairie Funeral Home (Joint Venture) LA
Lake Lawn Park, Inc. LA
Lakewood Memorial Park, Inc. MS
Lassila Funeral Chapels, Inc. CA
Legacy One, Inc. WV
Blue Ridge Funeral Home, Inc. WV
Blue Ridge Memorial Gardens, Inc. WV
C.G.R., Inc. WV
Eastern Cemetery Associates, Inc. WV
Eastlawn Memorial Gardens, Inc. VA
Findlay Cemetery, Inc. OH
Grandview Memory Gardens, Inc. VA
Greenhills Memory Gardens, Inc. VA
Highland Memory Gardens, Inc. VA
Holly Memorial Gardens, Inc. VA
Kanawha Plaza Partnership WV
Legacy One Tennessee, Inc. TN
LOI Charleston, Inc. WV
Monticello Memory Gardens, Inc. VA
Mountain View Memory Gardens, Inc. WV
National Exchange Trust, Ltd. WV
National Funeral Services, Inc. WV
Pleasant View Memory Gardens, Inc. WV
Williams-Blue Ridge Funeral Home, Inc. WV
Memorial Services of Columbia, Inc. MO
Lincoln Memorial Mortuary, Inc. NE
The Lincoln Memorial Park Cemetery Association NE
Memorial Funeral Home, Inc. MO
Metairie Cemetery Association LA
All Faiths Funeral Home, Inc. LA
Pine Crest Cemetery, Inc. AL
Montlawn Memorial Park, Inc. NC
Mount Olivet Cemetery, Inc. LA
</Table>
<Table>
The Nashville Historic Cemetery Association, Inc. TN
Pasadena Funeral Home, Inc. TX
Restland Funeral Home, Inc. TX
Anderson-Clayton Bros. Funeral Homes, Inc. TX
Little Bethel Memorial Park, Inc. TX
Roselawn Memorial Gardens, Inc. TX
Belew Funeral Home, Inc. TX
Bexar County Mortuary Services, Inc. TX
Bluebonnet Hills Memorial Park, Inc. TX
Bluebonnet Hills Funeral Home, Inc. TX
Bright-Holland Funeral Home, Inc. TX
Crespo & Sons, Incorporated TX
Dalton & Son Funeral Home, Inc. TX
Emerald Hills Funeral Corporation TX
J.E. Foust & Son Funeral Directors, Inc. TX
Guardian Cremation Society, Inc. TX
Guardian Funeral Home, Inc. TX
Hilltop Memorial Park TX
Laurel Land Memorial Park, Inc. TX
Laurel Land Funeral Home, Inc. TX
Singing Hills Funeral Home, Inc. TX
Laurel Land of Fort Worth, Inc. TX
Laurel Land Funeral Home of Fort Worth, Inc. TX
Lyons Funeral Home, Inc. TX
Metrocrest Funeral Home, Inc. TX
Restland of Dallas, Inc. TX
Abbey Plan of Texas, Inc. TX
Highland Memorial Gardens, Inc. TX
SEI - DELTX, Inc. DE
Simplicity Plan of Texas, Inc. TX
Southpark Funeral Home, Inc. TX
South Memorial Park, Inc. TX
Rocky Mount Memorial Park, Inc. NC
Rose Haven Funeral Home & Cemetery, Inc. GA
Santa Barbara Funeral Services, Inc. CA
St. Bernard Memorial Gardens, Inc. LA
St. Bernard Memorial Funeral Home, Inc. LA
St. Vincent de Paul Cemetery Association LA
S.E. Acquisition of California, Inc. CA
All Souls Mortuary, Inc. CA
Ashes to Ashes, Inc. CA
Assumption Mortuary, Inc. CA
Barstow Funeral Homes, Inc. CA
Buchheim Family, Inc. CA
Calvary Mortuary of Los Angeles, California, Inc. CA
Catholic Mortuary Services, Inc. CA
N.D. Davis & Associates, Inc. CA
DeYoung Memorial Chapel, Inc. CA
Holy Cross Mortuary of Culver City, California, Inc. CA
Holy Cross Mortuary of Pomona, California, Inc. CA
Lombard & Co. CA
Queen of Heaven Mortuary, Inc. CA
Resurrection Mortuary, Inc. CA
Richard Pierce Funeral Service, Inc. CA
</Table>
<Table>
River Cities Funeral Chapel, Inc. CA
San Fernando Mission Mortuary, Inc. CA
Santa Clara Mortuary, Inc. CA
Scovern Mortuary, A California Corporation CA
SDCA Holdings, Inc. CA
San Diego Cemetery Association CA
S.E. Acquisition of Delano, California, Inc. CA
S.E. Acquisition of Glendale, California, Inc. CA
S.E. Acquisition of Lancaster, California, Inc. CA
S.E. Acquisition of Los Osos Mortuary and Memorial Park, Inc. CA
S.E. Acquisition of Oakhurst, California, Inc. CA
S.E. Acquisition of Oroville, California, Inc. CA
Sentinel Cremation Societies, Inc. DE
Simplicity Plan of California, Inc. CA
Stewart Pre-Need Services, Inc. CA
Stricklin/Snively Mortuary CA
Catalina Channel Cremation Society CA
Wallace E. White & Howard J. Callanan, Inc. CA
Woodside Chapel of Crippen & Flynn CA
S.E. Acquisition of Nevada, Inc. NV
Desert Memorial, Inc. NV
Neptune Society of Nevada, Inc. NV
S.E. Acquisition of Reno, Nevada, Inc. NV
Reno Memorial, Inc. NV
S.E. Acquisition of Oregon, Inc. OR
Amling/Schroeder Funeral Service, Inc. OR
Cascade Crematory, Inc. OR
Chapel of the Roses, Inc. OR
Chapel of the Valley Funeral Home, Inc. OR
Dutton, Inc. OR
J. P. Finley & Son Mortuary, Inc. OR
Sunset Hills Memorial Park OR
Greenwood Cemetery, Inc. OR
Niswonger & Reynolds, Inc. OR
S.E. Acquisition of Myrtle Creek, Oregon, Inc. OR
S.E. Acquisition of Reedsport, Oregon, Inc. OR
Tabor's Desert Hills Mortuary, Inc. OR
S.E. Acquisition of Washington, Inc. WA
E.R. Butterworth & Sons WA
Cremation Society Northwest, Inc. WA
Evergreen Staples Funeral Chapel, Inc. WA
S.E. Australia, Inc. LA
SEI - DELLA, Inc DE
S.E. Mid-Atlantic, Inc. MD
C. J. Applegate & Sons, Inc. NY
Bartlett-Burdette-Cox Funeral Home, Inc. WV
Benjamin Franklin P.M., Inc. PA
Blue Ridge Memorial Gardens, Inc. VA
Bounds Funeral Home, Inc. MD
Brown Memorials, Inc. NC
Calfee Funeral Service of Pineville, Inc. WV
Casdorph & Curry Funeral Home, Inc. WV
Catawba Memorial Park, Inc. NC
Cedar Hill Cemetery Company, Inc. MD
</Table>
<Table>
Central Stone Works, Incorporated NC
Clinch Valley Memorial Cemetery, Inc. VA
Crest Lawn Memorial Gardens, Inc. MD
Harold C. Davis, Inc. NC
Dodd-Payne-Hess Funeral Home, Inc. WV
Dunbar Funeral Home, Inc. SC
Evans Funeral Home, Inc. NC
Evans Funeral Home, Inc. WV
Evergreen Memorial Gardens, Inc. NC
Everly Funeral Homes, Incorporated VA
Everly PFP, Inc. VA
Fairfax Funeral Home, Inc. VA
Fine Finishes, Inc. NC
Fort Lincoln Cemetery, Inc. MD
Fort Lincoln Funeral Home, Inc. MD
Gallery Granite Corporation MD
Gardinier Colletti Memorial Home, Inc. NY
Garner Family Funeral Home, Inc. GA
Garrett-Hillcrest, Inc. NC
George Washington Memorial Park, Inc. PA
Gorny & Gorny Paterson-Clifton Mortuary NJ
Graceland Mausoleum, Inc. WV
Haisten Funeral Homes, Inc. GA
Haisten Funeral Home of Henry County, Inc. GA
Higgins and Son Funeral Home, Inc. GA
Highland Memory Gardens of Franklin County, Inc. NC
Hillcrest Memorial Cemetery, Inc. MD
Hines-Rinaldi Funeral Home, Inc. MD
Johnson Funeral Home, Inc. NC
Kimes Funeral Home, Inc. WV
Kirk & Nice, Inc. PA
Kirk & Nice Suburban Chapel, Inc. PA
Klingel-Carpenter Mortuary, Inc. WV
Lancaster Funeral Homes, Inc. NC
Loudon Park Cemetery Company MD
Druid Ridge Cemetery Company MD
Loudon Park Funeral Home, Inc. MD
The Mackey Mortuary, Inc. SC
Cannon Funeral Home, Inc. SC
McLaurin's Funeral Home, Inc. NC
Miller-Lee, Inc. NC
Monte Vista Burial Park, Inc. TN
Murphy Funeral Service, Inc. NY
National Harmony Memorial Park, Inc. MD
Nulton , Mattle & Ashton Funeral Home, Inc. NY
Oconee Memorial Funeral Home, Inc. SC
Otto Redanz Funeral Home, Inc. NY
Cornell & Daggett, Inc. NY
Parklawn, Inc. MD
Parklawn Memorial Gardens, Inc. NC
The Parkwood Cemetery Company MD
Parkwood Management Co. MD
Pineview, Inc. SC
Pollock Wells Funeral Service, Inc. NC
</Table>
<Table>
Richmond Memorial Parks, Inc. VA
S.E. Acquisition of Charleston, Inc. SC
S.E. Acquisition of Clifton, New Jersey, Inc. NJ
S.E. Acquisition of Fredonia, New York, Inc. NY
S.E. Acquisition of Malden, West Virginia, Inc. WV
S.E. Acquisition of Pennsylvania, Inc. PA
S.E. Acquisition of Pikeville, Kentucky, Inc. KY
S.E. Acquisition of South Carolina, Inc. SC
S.E. Cemetery Management of Pennsylvania, Inc. PA
Simple Tribute of Maryland, Inc. MD
Stephens Services, Inc. NC
Sunset Memorial Park Company PA
Pet Haven, Inc. PA
John M. Taylor Funeral Home, Inc. MD
Joseph W. Teague Funeral Home, Inc. VA
Thomas-Yelverton Company NC
Washington Memorial Cemetery, Incorporated VA
William W. Chambers, Inc. MD
Wilson Funeral Home, Inc. WV
Wise Corporation VA
1730 Investment Co., Inc. NC
Memorial Parks, Incorporated NC
Taylor M. Simpson Co. NC
S.E. South-Central, Inc. LA
Cemetery Services, Inc. WI
D.W. Newcomer's Sons, Inc. MO
DWN Properties, Inc. MO
Funeral Security Plans, Inc. MO
Ellison Funeral Home, Inc. AL
Kilgore - Green Funeral Home, Inc. AL
Knutson Funeral Homes, Inc. IA
Lathan Funeral Home, Inc. AL
Andrew J. McGann & Son Funeral Home, Inc. IL
Mt. Juliet Funeral Home, Inc. TN
Mt. Juliet Memorial Gardens, Inc. TN
Nave Funeral Home of Lebanon, Inc. TN
Pauley Funeral Home, Inc. IA
Pine Crest Funeral Home, Inc. AL
Faith Memorial Park & Mausoleum Company, Inc. AL
Valhalla Memory Gardens and Funeral Home, Inc. AL
Professional Funeral Services, Inc. LA
Rockco's Funeral Homes, Inc. AL
Rockco and Son Funeral Home, Inc. AL
Runyan Mangold, Inc. KS
S.E. Acquisition of Albuquerque, New Mexico, Inc. NM
S.E. Acquisition of Blue Island, Illinois, Inc. IL
S.E. Acquisition of Boonville, Missouri, Inc. MO
S.E. Acquisition of Lithonia, Georgia, Inc. GA
S.E. Acquisition of Muskogee, Oklahoma, Inc. OK
S.E. Acquisition of Oak Lawn & Orland Park, Illinois, Inc. IL
S.E. Acquisition of Santa Fe, New Mexico, Inc. NM
Theis-Gorski Funeral Home, Inc. IL
West Lawn Cemetery NE
Wisconsin Memorial Park Company, Inc. WI
</Table>
<Table>
Time-Lock Insurance Agency, Inc. WI
Wyuka Funeral Home, Inc. NE
Wyuka Simplicity Plan, Inc. NE
S.E. of Tucson, Arizona, Inc. AZ
Simple Tribute, Inc. LA
S.E. of Maryland, Inc. MD
Simple Tribute of Florida, Inc. FL
Simple Tribute of Tennessee, Inc. TN
Stewart Enterprises (Europe), Inc. LA
Stewart Resource Center, Inc. LA
Stewart Services, Inc. LA
Stewart Worldwide N.V. Netherlands
Stewart International (Netherlands) B.V. Netherlands
Stewart Cementerios Puerto Rico Holding II B.V. Netherlands
Empresas Stewart-Cementerios Puerto Rico
Stewart Cementerios Puerto Rico Holding I B.V. Netherlands
Stewart Funerarias Puerto Rico Holding II B.V. Netherlands
Empresas Stewart - Funerarias Puerto Rico
Stewart Funerarias Puerto Rico Holding I B.V. Netherlands
Stewart Simplicity Plan of Puerto Rico Holding II B.V. Netherlands
Stewart Simplicity Plan of Puerto Rico Holding I B.V. Netherlands
The Simplicity Plan of Puerto Rico Puerto Rico
Strong & Burns Funeral Home, Inc. NY
</Table>