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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision for income taxes consisted of the following (in thousands):
| Years Ended December 31,
| 2020 |  | 2021 |  | 2022
Current: |  |  |  |  |
U. S. federal provision | $ | 1,778 |  |  | $ | 8,848 |  |  | $ | 9,490 |
State provision | 2,177 |  |  | 2,989 |  |  | 3,287 |
Total current provision | $ | 3,955 |  |  | $ | 11,837 |  |  | $ | 12,777 |
Deferred: |  |  |  |  |
U. S. federal provision (benefit) | $ | 3,994 |  |  | $ | (452) |  |  | $ | 1,723 |
State provision (benefit) | 603 |  |  | (240) |  |  | 1,313 |
Total deferred provision (benefit) | $ | 4,597 |  |  | $ | (692) |  |  | $ | 3,036 |
Total income tax provision | $ | 8,552 |  |  | $ | 11,145 |  |  | $ | 15,813 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income taxes calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations is as follows (dollars in thousands):
| Years Ended December 31, |
| 2020 |  | 2021 |  | 2022 |
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent |
Federal statutory rate | $ | 5,175 |  |  | 21.0 |  | % | $ | 9,304 |  |  | 21.0 |  | % | $ | 12,000 |  |  | 21.0 |  | %
Effect of state income taxes, net of federal benefit | 2,080 |  |  | 8.4 |  |  | 2,180 |  |  | 4.9 |  |  | 3,630 |  |  | 6.3 |  |
Effect of non-deductible expenses and other, net | 460 |  |  | 1.9 |  |  | (423) |  |  | (1.0) |  |  | 59 |  |  | 0.1 |  |
Effect of divestitures and impairment of businesses | 846 |  |  | 3.4 |  |  | 103 |  |  | 0.2 |  |  | 138 |  |  | 0.2 |  |
Change in valuation allowance, net of federal benefit | (9) |  |  | — |  |  | (19) |  |  | — |  |  | (14) |  |  | — |  |
Total | $ | 8,552 |  |  | 34.7 |  | % | $ | 11,145 |  |  | 25.1 |  | % | $ | 15,813 |  |  | 27.6 |  | %
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences from total operations that give rise to significant deferred tax assets and liabilities are as follows (in thousands):
| Years Ended December 31,
| 2021 |  | 2022
Deferred income tax assets: |  |  |
Net operating loss carryforwards | $ | 1,268 |  |  | $ | 839 |
Interest expense limitation | 2,777 |  |  | 3,506 |
Tax credit carryforwards | 88 |  |  | 75 |
State depreciation | 1,195 |  |  | 1,297 |
Accrued and other liabilities | 7,552 |  |  | 8,606 |
Amortization of non-compete agreements | 1,172 |  |  | 1,213 |
Prepaid assets | 616 |  |  | — |
Total deferred income tax assets | 14,668 |  |  | 15,536 |
Less valuation allowance | (198) |  |  | (181) |
Total deferred income tax assets | $ | 14,470 |  |  | $ | 15,355 |
Deferred income tax liabilities: |  |  |
Depreciation and amortization | $ | (56,030) |  |  | $ | (61,432) |
Preneed liabilities | (4,224) |  |  | (2,582) |
Prepaid assets | — |  |  | (161) |
Total deferred income tax liabilities | (60,254) |  |  | (64,175) |
Total net deferred tax liabilities | $ | (45,784) |  |  | $ | (48,820) |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| Years Ended December 31,
| 2020 |  | 2021 |  | 2022
Unrecognized tax benefit at beginning of year | $ | 691 |  |  | $ | 3,656 |  |  | $ | 3,761 |
Gross decreases - tax positions in prior period | (691) |  |  | — |  |  | (533) |
Gross increases - tax positions in current period | 3,656 |  |  | 105 |  |  | 66 |
Unrecognized tax benefit at end of year | $ | 3,656 |  |  | $ | 3,761 |  |  | $ | 3,294 |

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