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Cemetery Perpetual Care Trust Investments (Tables) | 9 Months Ended
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Sep. 30, 2013
Cemetery Perpetual Care Trust Investments [Abstract] |
Components of care trusts' corpus | The components of Care trusts’ corpus as of December 31, 2012 and September 30, 2013 are as follows (in thousands):
| December 31, 2012 |  | September 30, 2013
Trust assets, at fair value | $ | 46,542 |  |  | $ | 40,261 |
Pending withdrawals of income | (659 | ) |  | (296 | )
Pending deposits | 37 |  |  | 91 |
Care trusts’ corpus | $ | 45,920 |  |  | $ | 40,056 |
Cost and fair market values associated with the trust investments held in perpetual care trust funds | The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at September 30, 2013 (in thousands):
| Fair Value Hierarchy Level |  | Cost |  | Unrealized Gains |  | Unrealized Losses |  | Fair Market Value
Cash and money market accounts | 1 |  | $ | 555 |  |  | $ | — |  |  | $ | — |  |  | $ | 555 |
Fixed income securities: |  |  |  |  |  |  |  |  |
Foreign debt | 2 |  | 2,021 |  |  | 21 |  |  | (24 | ) |  | 2,018 |
Corporate debt | 2 |  | 19,784 |  |  | 278 |  |  | (674 | ) |  | 19,388 |
Preferred stock | 2 |  | 10,414 |  |  | 43 |  |  | (255 | ) |  | 10,202 |
Common stock | 1 |  | 6,982 |  |  | 733 |  |  | (250 | ) |  | 7,465 |
Trust securities |  |  | $ | 39,756 |  |  | $ | 1,075 |  |  | $ | (1,203 | ) |  | $ | 39,628 |
Accrued investment income |  |  | $ | 633 |  |  |  |  |  |  | $ | 633 |
Cemetery perpetual care trust investments |  |  |  |  |  |  |  |  | $ | 40,261 |
Fair market value as a percentage of cost |  |  |  |  |  |  |  |  | 99.7 | %
Estimated maturities of fixed perpetual care trust income securities | The estimated maturities of the fixed income securities included above are as follows (in thousands):
Due in one year or less | $ | — |
Due in one to five years | 4,252 |
Due in five to ten years | 8,086 |
Thereafter | 19,270 |
| $ | 31,608 |
Cost and fair Market Values Associated with Trust Investments Held in Perpetual Care Trust Funds [Table Text Block] | The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2012 (in thousands):
| Fair Value Hierarchy Level |  | Cost |  | Unrealized Gains |  | Unrealized Losses |  | Fair Market Value
Cash and money market accounts | 1 |  | $ | 545 |  |  | $ | — |  |  | $ | — |  |  | $ | 545 |
Fixed income securities: |  |  |  |  |  |  |  |  |
Foreign debt | 2 |  | 1,267 |  |  | 284 |  |  | — |  |  | 1,551 |
Corporate debt | 2 |  | 24,324 |  |  | 556 |  |  | (323 | ) |  | 24,557 |
Preferred stock | 2 |  | 14,225 |  |  | 525 |  |  | (187 | ) |  | 14,563 |
Mortgage backed securities | 2 |  | 1 |  |  | — |  |  | — |  |  | 1 |
Common stock | 1 |  | 5,563 |  |  | 22 |  |  | (969 | ) |  | 4,616 |
Trust securities |  |  | $ | 45,925 |  |  | $ | 1,387 |  |  | $ | (1,479 | ) |  | $ | 45,833 |
Accrued investment income |  |  | $ | 709 |  |  |  |  |  |  | $ | 709 |
Cemetery perpetual care investments |  |  |  |  |  |  |  |  | $ | 46,542 |
Market value as a percentage of cost |  |  |  |  |  |  |  |  | 99.8 | %
Schedule of fair market value and unrealized loss on perteptual care trust investments | Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the period as of September 30, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):
| September 30, 2013
| In Loss Position Less than 12 months |  | In Loss Position Greater than 12 months |  | Total
| Fair market value |  | Unrealized Losses |  | Fair market value |  | Unrealized Losses |  | Fair market value |  | Unrealized Losses
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Foreign debt | $ | 1,409 |  |  | $ | (25 | ) |  | $ | — |  |  | $ | — |  |  | $ | 1,409 |  |  | $ | (25 | )
Corporate debt | 10,410 |  |  | (359 | ) |  | 487 |  |  | (315 | ) |  | 10,897 |  |  | (674 | )
Preferred stock | 5,790 |  |  | (255 | ) |  | — |  |  | — |  |  | 5,790 |  |  | (255 | )
Common stock | 2,383 |  |  | (171 | ) |  | 193 |  |  | (78 | ) |  | 2,576 |  |  | (249 | )
Total temporary impaired securities | $ | 19,992 |  |  | $ | (810 | ) |  | $ | 680 |  |  | $ | (393 | ) |  | $ | 20,672 |  |  | $ | (1,203 | )
| December 31, 2012
| In Loss Position Less than 12 months |  | In Loss Position Greater than 12 months |  | Total
| Fair market value |  | Unrealized Losses |  | Fair market value |  | Unrealized Losses |  | Fair market value |  | Unrealized Losses
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Corporate debt | $ | 7,236 |  |  | $ | (207 | ) |  | $ | 396 |  |  | $ | (116 | ) |  | $ | 7,632 |  |  | $ | (323 | )
Preferred stock | 664 |  |  | (34 | ) |  | 1,459 |  |  | (153 | ) |  | 2,123 |  |  | (187 | )
Common stock | 3,231 |  |  | (593 | ) |  | 608 |  |  | (376 | ) |  | 3,839 |  |  | (969 | )
Total temporary impaired securities | $ | 11,131 |  |  | $ | (834 | ) |  | $ | 2,463 |  |  | $ | (645 | ) |  | $ | 13,594 |  |  | $ | (1,479 | )
Perpetual care trust investment security transactions recorded in interest income and other, net | Perpetual care trust investment security transactions recorded in Interest expense, net of other income in the Consolidated Statements of Operations for the three and nine months ended September 30, 2012 and 2013 are as follows (in thousands):
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2012 |  | 2013 |  | 2012 |  | 2013
Undistributable realized gains | $ | 958 |  |  | $ | 634 |  |  | $ | 3,357 |  |  | $ | 1,721 |
Undistributable realized losses | (539 | ) |  | (72 | ) |  | (1,618 | ) |  | (470 | )
Decrease in care trusts’ corpus | (419 | ) |  | (562 | ) |  | (1,739 | ) |  | (1,251 | )
| $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Perpetual care trust investment security transactions recorded in cemetery revenue | Perpetual care trust investment security transactions recorded in Cemetery revenue for the three and nine months ended September 30, 2012 and 2013 are as follows (in thousands):
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2012 |  | 2013 |  | 2012 |  | 2013
Interest and dividends | $ | 1,528 |  |  | $ | 1,382 |  |  | $ | 3,830 |  |  | $ | 3,852 |
Realized gains | — |  |  | 350 |  |  | 300 |  |  | 1,511 |
Expenses | — |  |  | (352 | ) |  | — |  |  | (830 | )
Total | $ | 1,528 |  |  | $ | 1,380 |  |  | $ | 4,130 |  |  | $ | 4,533 |
Purchases and sales of investments in perpetual care trusts | Purchases and sales of investments in the perpetual care trusts were as follows (in thousands):
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2012 |  | 2013 |  | 2012 |  | 2013
Purchases | $ | (21,741 | ) |  | $ | (10,703 | ) |  | $ | (59,478 | ) |  | $ | (20,541 | )
Sales | 21,651 |  |  | 9,400 |  |  | 59,915 |  |  | 21,195 |

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