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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
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,
| 2024 |  | 2023 |  | 2022
Current: |  |  |  |  |
U.S. federal provision | $ | 13,902 |  |  | $ | 7,862 |  |  | $ | 9,490 |
State provision | 3,923 |  |  | 1,847 |  |  | 3,287 |
Total current provision | $ | 17,825 |  |  | $ | 9,709 |  |  | $ | 12,777 |
Deferred: |  |  |  |  |
U.S. federal (benefit) provision | $ | (1,338) |  |  | $ | 2,117 |  |  | $ | 1,723 |
State provision | 640 |  |  | 1,190 |  |  | 1,313 |
Total deferred (benefit) provision | $ | (698) |  |  | $ | 3,307 |  |  | $ | 3,036 |
Total income tax provision | $ | 17,127 |  |  | $ | 13,016 |  |  | $ | 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, |
| 2024 |  | 2023 |  | 2022 |
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent |
Federal statutory rate | $ | 10,517 |  |  | 21.0 | % |  | $ | 9,750 |  |  | 21.0 | % |  | $ | 12,000 |  |  | 21.0 | % |
Effect of state income taxes, net of federal benefit | 3,656 |  |  | 7.3 |  |  | 2,421 |  |  | 5.2 |  |  | 3,630 |  |  | 6.3 |  |
Effect of 162(m) officer's compensation limitation | 1,717 |  |  | 3.4 |  |  | — |  |  | — |  |  | — |  |  | — |  |
Effect of non-deductible expenses and other, net | 1,019 |  |  | 2.0 |  |  | 864 |  |  | 1.8 |  |  | 59 |  |  | 0.1 |  |
Effect of divestitures and impairment of businesses | 219 |  |  | 0.5 |  |  | — |  |  | — |  |  | 138 |  |  | 0.2 |  |
Change in valuation allowance, net of federal benefit | (1) |  |  | — |  |  | (19) |  |  | — |  |  | (14) |  |  | — |  |
Total | $ | 17,127 |  |  | 34.2 | % |  | $ | 13,016 |  |  | 28.0 | % |  | $ | 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, |
| 2024 |  | 2023 |
Deferred income tax assets: |  |  |  |
Net operating loss carryforwards | $ | 483 |  |  | $ | 694 |  |
Interest expense limitation | 7,350 |  |  | 6,981 |  |
Tax credit carryforwards | 51 |  |  | 63 |  |
State depreciation | 1,096 |  |  | 1,310 |  |
Accrued and other liabilities | 9,787 |  |  | 6,707 |  |
Amortization of non-compete agreements | 875 |  |  | 855 |  |
Preneed assets, net | 312 |  |  | — |  |
Lease liabilities | 4,135 |  |  | 4,347 |  |
Total deferred income tax assets | 24,089 |  |  | 20,957 |  |
Less: valuation allowance | (156) |  |  | (156) |  |
Total deferred income tax assets | $ | 23,933 |  |  | $ | 20,801 |  |
Deferred income tax liabilities: |  |  |  |
Depreciation and amortization | $ | (69,730) |  |  | $ | (66,863) |  |
Preneed liabilities | — |  |  | (1,070) |  |
Right-of-use assets | (3,670) |  |  | (3,806) |  |
Prepaid assets and other | (1,962) |  |  | (1,189) |  |
Total deferred income tax liabilities | (75,362) |  |  | (72,928) |  |
Total net deferred tax liabilities | $ | (51,429) |  |  | $ | (52,127) |  |
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, |
| 2024 |  | 2023 |  | 2022 |
Unrecognized tax benefit at beginning of year | $ | 3,382 |  |  | $ | 3,294 |  |  | $ | 3,761 |  |
Gross decreases - tax positions in prior period | — |  |  | — |  |  | (533) |  |
Gross increases - tax positions in prior period | — |  |  | 88 |  |  | 66 |  |
Gross increases - tax positions in current period | 89 |  |  | — |  |  | — |  |
Unrecognized tax benefit at end of year | $ | 3,471 |  |  | $ | 3,382 |  |  | $ | 3,294 |  |

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