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Receivables (Tables) | 6 Months Ended
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Jun. 30, 2025
Preneed Cemetery Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable | Accounts receivable is comprised of the following (in thousands):
| June 30, 2025
Column1 | Funeral |  | Cemetery |  | Corporate |  | Held for Sale |  | Total
Trade and financed receivables | $ | 6,972 |  |  | $ | 26,292 |  |  | $ | — |  |  | $ | (1) |  |  | $ | 33,263 |
Other receivables | 969 |  |  | 1,425 |  |  | 713 |  |  | — |  |  | 3,107 |
Allowance for credit losses | (358) |  |  | (1,182) |  |  | — |  |  | — |  |  | (1,540) |
Accounts receivable, net | $ | 7,583 |  |  | $ | 26,535 |  |  | $ | 713 |  |  | $ | (1) |  |  | $ | 34,830 |
| 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):
| June 30, 2025 |  | December 31, 2024
Interment rights | $ | 87,512 |  |  | $ | 79,436 |
Merchandise and services | 13,614 |  |  | 13,128 |
Unearned finance charges | 4,787 |  |  | 4,983 |
Cemetery receivables | $ | 105,913 |  |  | $ | 97,547 |
The components of our cemetery receivables are as follows (in thousands):
| June 30, 2025 |  | December 31, 2024
Cemetery receivables | $ | 105,913 |  |  | $ | 97,547 |
Less: unearned finance charges | (4,787) |  |  | (4,983) |
Cemetery receivables, at amortized cost | $ | 101,126 |  |  | $ | 92,564 |
Less: allowance for contract cancellation and credit losses | (3,544) |  |  | (3,018) |
Less: balances due on undelivered cemetery preneed contracts | (15,750) |  |  | (13,576) |
Less: amounts in accounts receivable | (25,110) |  |  | (23,341) |
Preneed cemetery receivables, net including HFS | $ | 56,722 |  |  | $ | 52,629 |
Less: Held for sale | (5) |  |  | (1,671) |
Preneed cemetery receivables, net | $ | 56,717 |  |  | $ | 50,958 |
The amortized cost basis of our cemetery receivables by year of origination as of June 30, 2025 is as follows (in thousands):
| 2025 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | Prior |  | Total
Total cemetery receivables, at amortized cost | $ | 30,003 |  |  | $ | 39,497 |  |  | $ | 17,377 |  |  | $ | 9,396 |  |  | $ | 3,431 |  |  | $ | 1,422 |  |  | $ | 101,126 |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses by portfolio segment for the six months ended June 30, 2025 (in thousands):
| January 1, 2025 |  | Provision for Credit Losses |  | Write Offs |  | Recoveries |  | June 30, 2025
Trade and financed receivables: |  |  |  |  |  |  |  |  |
Funeral | $ | 302 |  |  | $ | (518) |  |  | $ | 232 |  |  | $ | (374) |  |  | $ | (358) |
Cemetery | (1,014) |  |  | (577) |  |  | 1,591 |  |  | — |  |  | — |
Total allowance for credit losses on trade and financed receivables | $ | (712) |  |  | $ | (1,095) |  |  | $ | 1,823 |  |  | $ | (374) |  |  | $ | (358) |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the six months ended June 30, 2025 (in thousands):
| January 1, 2025 |  | Provision for Credit Losses |  | Write Offs |  |  |  | June 30, 2025
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (2,004) |  |  | $ | (878) |  |  | $ | 520 |  |  |  |  | $ | (2,362) |
Aging of Past Due Financing Receivables | The aging of past due cemetery receivables as of June 30, 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 | $ | 1,857 |  |  | $ | 1,142 |  |  | $ | 668 |  |  | $ | 3,263 |  |  | $ | 6,930 |  |  | $ | 78,446 |  |  | $ | 85,376 |
Deferred revenue | 515 |  |  | 168 |  |  | 184 |  |  | 626 |  |  | 1,493 |  |  | 19,044 |  |  | 20,537 |
Total contracts | $ | 2,372 |  |  | $ | 1,310 |  |  | $ | 852 |  |  | $ | 3,889 |  |  | $ | 8,423 |  |  | $ | 97,490 |  |  | $ | 105,913 |

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