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Receivables from Preneed Funeral Trusts (Tables)

9 Months Ended

Sep. 30, 2025

Receivables from preneed funeral trusts are as follows (in thousands):


	September 30, 2025		December 31, 2024
Preneed funeral trust funds, at cost	$	21,749	$	23,063
Less: allowance for contract cancellation	(651)		(691)
Receivables from preneed funeral trusts, net including HFS	$	21,098	$	22,372
Less: Held for sale	(4,695)		—
Receivables from preneed funeral trusts, net	$	16,403	$	22,372

Fair value includes unrealized gains and losses on trust assets.

The composition of the preneed trust funds at September 30, 2025, is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	6,912	$	6,912
Fixed income investments	11,432		11,432
Mutual funds and common stocks	3,402		3,270
Annuities	4		4
Total	$	21,749	$	21,617

The composition of the preneed trust funds at December 31, 2024, is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	6,826	$	6,826
Fixed income investments	12,998		12,998
Mutual funds and common stocks	3,235		2,999
Annuities	4		4
Total	$	23,063	$	22,827