SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)

6 Months Ended

Jun. 30, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED)

June 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents, excluding restricted cash	$	—		$	—		$	40,329	$	1,530		$	—		$	41,859
Restricted cash		—			—			20,095		—			—			20,095
Other current assets		—			3,774			70,794		11,155			—			85,723
Total current assets		—			3,774			131,218		12,685			—			147,677
Long-term accounts receivable		—			2,747			70,002		11,026			—			83,775
Cemetery and funeral home property and equipment		—			713			407,511		32,191			—			440,415
Merchandise trusts		—			—			—		519,382			—			519,382
Perpetual care trusts		—			—			—		343,308			—			343,308
Deferred selling and obtaining costs		—			5,553			89,673		17,690			—			112,916
Goodwill and intangible assets		—			—			24,443		57,296			—			81,739
Other assets		—			—			30,960		2,643			—			33,603
Investments in and amounts due from affiliates eliminated upon consolidation		—			—			648,063		—			(648,063	)		—
Total assets	$	—		$	12,787		$	1,401,870	$	996,221		$	(648,063	)	$	1,762,815
Liabilities, Redeemable Convertible Preferred Units and Partners’ Capital (Deficit)
Current liabilities		—			173			54,551		1,242			—			55,966
Long-term debt, net of deferred financing costs		—			—			357,575		—			—			357,575
Deferred revenues		—			32,966			798,618		112,558			—			944,142
Perpetual care trust corpus		—			—			—		343,308			—			343,308
Other long-term liabilities		—			—			49,397		15,871			—			65,268
Investments in and amounts due to affiliates eliminated upon consolidation		3,444			224,749			—		570,605			(798,798	)		—
Total liabilities		3,444			257,888			1,260,141		1,043,584			(798,798	)		1,766,259
Redeemable convertible preferred units		57,500			—			—		—			—			57,500
Partners’ capital (deficit)		(60,944	)		(245,101	)		141,729		(47,363	)		150,735			(60,944	)
Total liabilities, redeemable convertible preferred units and partners’ capital (deficit)	$	—		$	12,787		$	1,401,870	$	996,221		$	(648,063	)	$	1,762,815

CONSOLIDATING BALANCE SHEET

December 31, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents, excluding restricted cash	$	—		$	—		$	16,298	$	1,849		$	—		$	18,147
Restricted cash		—			—			—		—			—			—
Other current assets		—			3,718			64,924		11,527			—			80,169
Total current assets		—			3,718			81,222		13,376			—			98,316
Long-term accounts receivable		—			3,118			71,708		12,322			—			87,148
Cemetery and funeral home property and equipment		—			806			409,201		33,550			—			443,557
Merchandise trusts		—			—			—		488,248			—			488,248
Perpetual care trusts		—			—			—		330,562			—			330,562
Deferred selling and obtaining costs		—			5,511			88,705		18,444			—			112,660
Goodwill and intangible assets		—			—			25,676		60,607			—			86,283
Other assets		—			—			19,403		2,924			—			22,327
Investments in and amounts due from affiliates eliminated upon consolidation		61,875			(586	)		539,997		—			(601,286	)		—
Total assets	$	61,875		$	12,567		$	1,235,912	$	960,033		$	(601,286	)	$	1,669,101
Liabilities, Redeemable Convertible Preferred Units and Partners’ Capital (Deficit)
Current liabilities	$	—		$	184		$	60,216	$	1,400		$	—		$	61,800
Long-term debt, net of deferred financing costs		68,453			105,160			146,635		—			—			320,248
Deferred revenues		—			32,147			770,337		111,802			—			914,286
Perpetual care trust corpus		—			—			—		330,562			—			330,562
Other long-term liabilities		—			—			33,553		15,230			—			48,783
Due to affiliates		—			—			173,613		543,543			(717,156	)		—
Total liabilities		68,453			137,491			1,184,354		1,002,537			(717,156	)		1,675,679
Redeemable convertible preferred units		—			—			—		—			—			—
Partners’ capital (deficit)		(6,578	)		(124,924	)		51,556		(42,502	)		115,870			(6,578	)
Total liabilities, redeemable convertible preferred units and partners’ capital (deficit)	$	61,875		$	12,567		$	1,235,910	$	960,035		$	(601,286	)	$	1,669,101

Condensed Consolidating Statements of Operations

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED)

Three Months Ended June 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	1,439		$	65,749		$	13,068		$	(1,761	)	$	78,495
Total costs and expenses		—			(4,038	)		(66,980	)		(15,997	)		1,761			(85,254	)
Other loss		—			—			(1,346	)		(2,083	)		—			(3,429	)
Net loss from equity investment in subsidiaries		(30,577	)		(22,358	)		—			—			52,935			—
Interest expense		(2,883	)		(3,822	)		(2,369	)		(272	)		—			(9,346	)
Loss on debt extinguishment		(938	)		(1,441	)		(6,099	)		—			—			(8,478	)
Income (loss) from continuing operations before income taxes		(34,398	)		(30,220	)		(11,045	)		(5,284	)		52,935			(28,012	)
Income tax benefit		—			—			(6,386	)		—			—			(6,386	)
Net income (loss)	$	(34,398	)	$	(30,220	)	$	(17,431	)	$	(5,284	)	$	52,935		$	(34,398	)

Three Months Ended June 30, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	1,425		$	69,595		$	13,414		$	(2,863	)	$	81,571
Total costs and expenses		—			(3,776	)		(74,911	)		(14,485	)		2,863			(90,309	)
Other loss		—			—			—			—			—			—
Net loss from equity investment in subsidiaries		(15,657	)		(12,309	)		—			—			27,966			—
Interest expense		(1,359	)		(2,087	)		(4,404	)		(257	)		—			(8,107	)
Income (loss) from continuing operations before income taxes		(17,016	)		(16,747	)		(9,720	)		(1,328	)		27,966			(16,845	)
Income tax benefit		—			—			(172	)		—			—			(172	)
Net income (loss)	$	(17,016	)	$	(16,747	)	$	(9,892	)	$	(1,328	)	$	27,966		$	(17,017	)

Six Months Ended June 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	3,003		$	125,501		$	24,200		$	(2,740	)	$	149,964
Total costs and expenses		—			(8,558	)		(132,915	)		(27,353	)		2,740			(166,086	)
Other loss		—			—			(1,346	)		(2,083	)		—			(3,429	)
Net loss from equity investment in subsidiaries		(51,753	)		(41,283	)		—			—			93,036			—
Interest expense		(4,241	)		(5,909	)		(11,825	)		(542	)		—			(22,517	)
Loss on debt extinguishment		(938	)		(1,441	)		(6,099	)					—			(8,478	)
Income (loss) from continuing operations before income taxes		(56,932	)		(54,188	)		(26,684	)		(5,778	)		93,036			(50,546	)
Income tax benefit		—			—			(6,386	)		—			—			(6,386	)
Net income (loss)	$	(56,932	)	$	(54,188	)	$	(33,070	)	$	(5,778	)	$	93,036		$	(56,932	)

Six Months Ended June 30, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	3,050		$	135,384		$	26,274		$	(5,192	)	$	159,516
Total costs and expenses		—			(7,086	)		(145,824	)		(28,562	)		5,192			(176,280	)
Other loss		—			—			(5,205	)		—			—			(5,205	)
Net loss from equity investment in subsidiaries		(32,222	)		(27,102	)		—			—			59,324			—
Interest expense		(2,717	)		(4,174	)		(7,820	)		(509	)		—			(15,220	)
Income (loss) from continuing operations before income taxes		(34,939	)		(35,312	)		(23,465	)		(2,797	)		59,324			(37,189	)
Income tax benefit		—			—			2,249			—			—			2,249
Net income (loss)	$	(34,939	)	$	(35,312	)	$	(21,216	)	$	(2,797	)	$	59,324		$	(34,940	)

Condensed Consolidating Statement of Cash Flows

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

Six Months Ended June 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	—		$	197		$	(21,647	)	$	28		$	(10,150	)	$	(31,572	)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		—			(173	)		(3,216	)		(199	)		—			(3,588	)
Payments to affiliates		(57,500	)		—			—			—			57,500			—
Net cash used in investing activities		(57,500	)		(173	)		(3,216	)		(199	)		57,500			(3,588	)
Cash Flows From Financing Activities:
Cash distributions		—			—			—			—			—			—
Payments from affiliates		—			—			47,350			—			(47,350	)		—
Proceeds from issuance of redeemable convertible preferred units, net		57,500			—			—			—			—			57,500
Net borrowings and repayments of debt		—			(24	)		39,076			(148	)		—			38,904
Other financing activities		—			—			(17,437	)		—			—			(17,437	)
Net cash used in financing activities		57,500			(24	)		68,989			(148	)		(47,350	)		78,967
Net increase (decrease) in cash and cash equivalents and restricted cash		—			—			44,126			(319	)		—			43,807
Cash and cash equivalents and restricted cash— Beginning of period		—			—			16,298			1,849			—			18,147
Cash and cash equivalents and restricted cash— End of period	$	—		$	—		$	60,424		$	1,530		$	—		$	61,954

Six Months Ended June 30, 2018	Parent		Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	—	$	283		$	21,981		$	31		$	(6,891	)	$	15,404
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		—		(283	)		(7,691	)		(485	)		—			(8,459	)
Net cash used in investing activities		—		(283	)		(7,691	)		(485	)		—			(8,459	)
Cash Flows From Financing Activities:
Cash distributions		—		—			—			—			—			—
Payments to affiliates		—		—			(6,891	)		—			6,891			—
Proceeds from issuance of redeemable convertible preferred units, net		—		—			—			—			—			—
Net borrowings and repayments of debt		—		—			3,984			—			—			3,984
Other financing activities		—		—			(2,771	)		—			—			(2,771	)
Net cash used in financing activities		—		—			(5,678	)		—			6,891			1,213
Net decrease in cash and cash equivalents		—		—			8,612			(454	)		—			8,158
Cash and cash equivalents—Beginning of period		—		—			4,216			2,605			—			6,821
Cash and cash equivalents—End of period	$	—	$	—		$	12,828		$	2,151		$	—		$	14,979