Receivables from Preneed Funeral Trusts (Tables)

9 Months Ended

Sep. 30, 2026

Receivables From Preneed Trusts [Abstract]

Receivables from Preneed Funeral Trust Funds

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

	September 30, 2026		December 31, 2025
Preneed funeral trust funds, at cost	$	16,611	$	16,758
Less: allowance for contract cancellation	(498)		(503)
Receivables from preneed funeral trusts, net	$	16,113	$	16,255

Composition of Assets Held in Trust

Fair value includes unrealized gains and losses on trust assets. 

The composition of the preneed trust funds at September 30, 2026, is as follows (in thousands):

	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	2,241	$	2,241
Fixed income investments	10,843		10,843
Mutual funds and common stocks	3,523		3,292
Annuities	4		4
Total	$	16,611	$	16,380

The composition of the preneed trust funds at December 31, 2025, is as follows (in thousands):

	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	2,220	$	2,220
Fixed income investments	11,108		11,108
Mutual funds and common stocks	3,426		3,306
Annuities	4		4
Total	$	16,758	$	16,638