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Receivables from Preneed Trusts (Tables)

9 Months Ended

Sep. 30, 2021

Receivables From Preneed Trusts [Abstract]


	December 31, 2020		September 30, 2021
Preneed trust funeral funds, at cost	$	17,365	$	19,243
Less: allowance for contract cancellation	(521)		(578)
Receivables from preneed funeral trusts, net	$	16,844	$	18,665

Composition of Assets Held in Trust

The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at December 31, 2020 and September 30, 2021. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets.

The composition of the preneed funeral trust funds at September 30, 2021 is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	5,460	$	5,460
Fixed income investments	11,279		11,279
Mutual funds and common stocks	2,499		2,598
Annuities	5		5
Total	$	19,243	$	19,342

The composition of the preneed funeral trust funds at December 31, 2020 is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,604	$	4,604
Fixed income investments	10,355		10,355
Mutual funds and common stocks	2,402		2,569
Annuities	4		4
Total	$	17,365	$	17,532