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Receivables (Tables) | 3 Months Ended
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Mar. 31, 2025
Preneed Cemetery Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable | Accounts receivable is comprised of the following (in thousands):
| March 31, 2025
Column1 | Funeral |  | Cemetery |  | Corporate |  | Held for Sale |  | Total
Trade and financed receivables | $ | 8,104 |  |  | $ | 23,963 |  |  | $ | — |  |  | $ | (36) |  |  | $ | 32,031 |
Other receivables | 585 |  |  | 343 |  |  | 1,080 |  |  | — |  |  | 2,008 |
Allowance for credit losses | (303) |  |  | (1,146) |  |  | — |  |  | — |  |  | (1,449) |
Accounts receivable, net | $ | 8,386 |  |  | $ | 23,160 |  |  | $ | 1,080 |  |  | $ | (36) |  |  | $ | 32,590 |
| December 31, 2024
Column1 | Funeral |  | Cemetery |  | Corporate |  | Held for Sale |  | Total
Trade and financed receivables | $ | 7,085 |  |  | $ | 24,355 |  |  | $ | — |  |  | $ | (833) |  |  | $ | 30,607 |
Other receivables | 557 |  |  | 345 |  |  | — |  |  | — |  |  | 902 |
Allowance for credit losses | (302) |  |  | (1,014) |  |  | — |  |  | — |  |  | (1,316) |
Accounts receivable, net | $ | 7,340 |  |  | $ | 23,686 |  |  | $ | — |  |  | $ | (833) |  |  | $ | 30,193 |
Our cemetery receivables are comprised of the following (in thousands):
| March 31, 2025 |  | December 31, 2024
Interment rights | $ | 79,440 |  |  | $ | 79,436 |
Merchandise and services | 12,480 |  |  | 13,128 |
Unearned finance charges | 5,001 |  |  | 4,983 |
Cemetery receivables | $ | 96,921 |  |  | $ | 97,547 |
The components of our cemetery receivables are as follows (in thousands):
| March 31, 2025 |  | December 31, 2024
Cemetery receivables | $ | 96,921 |  |  | $ | 97,547 |
Less: unearned finance charges | (5,001) |  |  | (4,983) |
Cemetery receivables, at amortized cost | $ | 91,920 |  |  | $ | 92,564 |
Less: allowance for contract cancellation and credit losses | (3,447) |  |  | (3,018) |
Less: balances due on undelivered cemetery preneed contracts | (15,619) |  |  | (13,576) |
Less: amounts in accounts receivable | (22,817) |  |  | (23,341) |
Preneed cemetery receivables, net including HFS | $ | 50,037 |  |  | $ | 52,629 |
Less: Held for sale | (3) |  |  | (1,671) |
Preneed cemetery receivables, net | $ | 50,034 |  |  | $ | 50,958 |
The amortized cost basis of our cemetery receivables by year of origination as of March 31, 2025 is as follows (in thousands):
| 2025 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | Prior |  | Total
Total cemetery receivables, at amortized cost | $ | 11,923 |  |  | $ | 43,549 |  |  | $ | 19,397 |  |  | $ | 10,910 |  |  | $ | 4,283 |  |  | $ | 1,858 |  |  | $ | 91,920 |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses by portfolio segment for the three months ended March 31, 2025 (in thousands):
| January 1, 2025 |  | Provision for Credit Losses |  | Write Offs |  | Recoveries |  | March 31, 2025
Trade and financed receivables: |  |  |  |  |  |  |  |  |
Funeral | $ | (302) |  |  | $ | (251) |  |  | $ | 412 |  |  | $ | (162) |  |  | $ | (303) |
Cemetery | (1,014) |  |  | (332) |  |  | 200 |  |  | — |  |  | (1,146) |
Total allowance for credit losses on trade and financed receivables | $ | (1,316) |  |  | $ | (583) |  |  | $ | 612 |  |  | $ | (162) |  |  | $ | (1,449) |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the three months ended March 31, 2025 (in thousands):
| January 1, 2025 |  | Provision for Credit Losses |  | Write Offs |  |  |  | March 31, 2025
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (2,004) |  |  | $ | (491) |  |  | $ | 194 |  |  |  |  | $ | (2,301) |
Aging of Past Due Financing Receivables | The aging of past due cemetery receivables as of March 31, 2025 is as follows (in thousands):
| 31-60 Past Due |  | 61-90 Past Due |  | 91-120 Past Due |  | >120 Past Due |  | Total Past Due |  | Current |  | Total
Recognized revenue | $ | 1,336 |  |  | $ | 1,334 |  |  | $ | 439 |  |  | $ | 3,018 |  |  | $ | 6,127 |  |  | $ | 70,174 |  |  | $ | 76,301 |
Deferred revenue | 440 |  |  | 154 |  |  | 82 |  |  | 771 |  |  | 1,447 |  |  | 19,173 |  |  | 20,620 |
Total contracts | $ | 1,776 |  |  | $ | 1,488 |  |  | $ | 521 |  |  | $ | 3,789 |  |  | $ | 7,574 |  |  | $ | 89,347 |  |  | $ | 96,921 |

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