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SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED)

September 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents, excluding restricted cash	$	—		$	—		$	42,066	$	1,449		$	—		$	43,515
Restricted cash		—			—			20,580		—			—			20,580
Other current assets		—			3,470			69,812		11,966			—			85,248
Total current assets		—			3,470			132,458		13,415			—			149,343
Long-term accounts receivable		—			2,906			64,918		10,314			—			78,138
Cemetery and funeral home property and equipment		—			696			404,948		31,960			—			437,604
Merchandise trusts		—			—			—		519,529			—			519,529
Perpetual care trusts		—			—			—		343,028			—			343,028
Deferred selling and obtaining costs		—			5,580			90,236		17,785			—			113,601
Intangible assets		—			—			187		56,375			—			56,562
Other assets		—			—			29,939		2,779			—			32,718
Investments in and amounts due from affiliates eliminated upon consolidation		—			—			649,920		—			(649,920	)		—
Total assets	$	—		$	12,652		$	1,372,606	$	995,185		$	(649,920	)	$	1,730,523
Liabilities, Redeemable Convertible Preferred Units and Partners’ Capital (Deficit)
Current liabilities		—			150			63,418		1,520			—			65,088
Long-term debt, net of deferred financing costs		—			—			362,173		—			—			362,173
Deferred revenues		—			32,926			797,538		113,091			—			943,555
Perpetual care trust corpus		—			—			—		343,028			—			343,028
Other long-term liabilities		—			—			46,820		16,384			—			63,204
Investments in and amounts due to affiliates eliminated upon consolidation		46,525			259,737			—		570,954			(877,216	)		—
Total liabilities		46,525			292,813			1,269,949		1,044,977			(877,216	)		1,777,048
Redeemable convertible preferred units		57,500			—			—		—			—			57,500
Partners’ capital (deficit)		(104,025	)		(280,161	)		102,657		(49,792	)		227,296			(104,025	)
Total liabilities, redeemable convertible preferred units and partners’ capital (deficit)	$	—		$	12,652		$	1,372,606	$	995,185		$	(649,920	)	$	1,730,523

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 BALANCE SHEETS

December 31, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	—		$	—		$	16,298	$	1,849		$	—		$	18,147
Assets held for sale		—			—			757		—			—			757
Other current assets		—			3,718			64,167		11,527			—			79,412
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 and Partners’ Capital
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
Partners’ capital		(6,578	)		(124,924	)		51,556		(42,502	)		115,870			(6,578	)
Total liabilities and partners’ capital	$	61,875		$	12,567		$	1,235,910	$	960,035		$	(601,286	)	$	1,669,101

CONDENSED CONSOLIDATING BALANCE SHEETS (continued)

December 31, 2017	Parent		Subsidiary Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	—	$	—		$	4,216	$	2,605		$	—		$	6,821
Assets held for sale		—		—			1,016		—			—			1,016
Other current assets		—		3,882			83,901		17,366			—			105,149
Total current assets		—		3,882			89,133		19,971			—			112,986
Long-term accounts receivable		—		2,179			89,275		14,481			—			105,935
Cemetery and funeral home property and equipment		—		738			411,936		34,820			—			447,494
Merchandise trusts		—		—			—		515,456			—			515,456
Perpetual care trusts		—		—			—		339,928			—			339,928
Deferred selling and obtaining costs		—		6,171			98,639		21,588			—			126,398
Goodwill and intangible assets		—		—			26,347		61,759			—			88,106
Other assets		—		—			16,995		2,784			—			19,779
Investments in and amounts due from affiliates eliminated upon consolidation		159,946		82,836			556,783		—			(799,565	)		-
Total assets	$	159,946	$	95,806		$	1,289,108	$	1,010,787		$	(799,565	)	$	1,756,082
Liabilities and Partners’ Capital
Current liabilities	$	—	$	72		$	44,380	$	1,354		$	—		$	45,806
Long-term debt, net of deferred financing costs		68,250		104,848			144,595		—			—			317,693
Deferred revenues		—		33,469			773,516		105,641			—			912,626
Perpetual care trust corpus		—		—			—		339,928			—			339,928
Other long-term liabilities		—		—			34,149		14,184			—			48,333
Due to affiliates		—		—			173,098		576,025			(749,123	)		-
Total liabilities		68,250		138,389			1,169,738		1,037,132			(749,123	)		1,664,386
Partners’ capital		91,696		(42,583	)		119,370		(26,345	)		(50,442	)		91,696
Total liabilities and partners’ capital	$	159,946	$	95,806		$	1,289,108	$	1,010,787		$	(799,565	)	$	1,756,082

Condensed Consolidating Statements of Operations

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED)

Three Months Ended September 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	1,257		$	61,520		$	12,154		$	(1,780	)	$	73,151
Total costs and expenses		—			(3,336	)		(64,596	)		(13,440	)		1,780			(79,592	)
Other loss		—			—			(129	)		—			—			(129	)
Net loss from equity investment in subsidiaries		(42,652	)		(33,050	)		—		.				75,702			—
Interest expense		—			—			(12,486	)		(279	)		—			(12,765	)
Loss on debt extinguishment		—			—			—			—			—			—
Loss on impairment of goodwill		—			—			(24,206	)		(656	)		—			(24,862	)
Income (loss) from continuing operations before income taxes		(42,652	)		(35,129	)		(39,897	)		(2,221	)		75,702			(44,197	)
Income tax benefit		—			—			1,545			—			—			1,545
Net income (loss)	$	(42,652	)	$	(35,129	)	$	(38,352	)	$	(2,221	)	$	75,702		$	(42,652	)

Three Months Ended September 30, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	1,513		$	61,254		$	12,116		$	(1,698	)		73,185
Total costs and expenses		—			(3,192	)		(68,979	)		(12,728	)		1,698			(83,201	)
Other income		—			—			702			—			—			702
Net loss from equity investment in subsidiaries		(15,867	)		(13,280	)		—			—			29,147			—
Interest expense		(1,358	)		(2,087	)		(3,935	)		(258	)					(7,638	)
Income (loss) from continuing operations before income taxes		(17,225	)		(17,046	)		(10,958	)		(870	)		29,147			(16,952	)
Income tax expense		—			—			(273	)		—			—			(273	)
Net income (loss)	$	(17,225	)	$	(17,046	)	$	(11,231	)	$	(870	)	$	29,147		$	(17,225	)

Nine Months Ended September 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	4,260		$	187,021		$	36,354		$	(4,520	)	$	223,115
Total costs and expenses		—			(11,894	)		(197,511	)		(40,793	)		4,520			(245,678	)
Other loss		—			—			(1,475	)		(2,083	)		—			(3,558	)
Net loss from equity investment in subsidiaries		(94,405	)		(74,333	)		—			—			168,738			—
Interest expense		(4,241	)		(5,909	)		(24,311	)		(821	)		—			(35,282	)
Loss on debt extinguishment		(938	)		(1,441	)		(6,099	)		—			—			(8,478	)
Loss on impairment of goodwill		—			—			(24,206	)		(656	)		—			(24,862	)
Income (loss) from continuing operations before income taxes		(99,584	)		(89,317	)		(66,581	)		(7,999	)		168,738			(94,743	)
Income tax expense		—			—			(4,841	)		—			—			(4,841	)
Net income (loss)	$	(99,584	)	$	(89,317	)	$	(71,422	)	$	(7,999	)	$	168,738		$	(99,584	)

Nine Months Ended September 30, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	4,563		$	196,638		$	38,390		$	(6,890	)	$	232,701
Total costs and expenses		—			(10,278	)		(214,804	)		(41,289	)		6,890			(259,481	)
Other loss		—			—			(4,503	)		—			—			(4,503	)
Net loss from equity investment in subsidiaries		(48,090	)		(40,382	)		—			—			88,472			—
Interest expense		(4,075	)		(6,261	)		(11,755	)		(767	)		—			(22,858	)
Income (loss) from continuing operations before income taxes		(52,165	)		(52,358	)		(34,424	)		(3,666	)		88,472			(54,141	)
Income tax benefit		—			—			1,976			—			—			1,976
Net income (loss)	$	(52,165	)	$	(52,358	)	$	(32,448	)	$	(3,666	)	$	88,472		$	(52,165	)

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS

Year Ended December 31, 2018	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	6,382		$	266,550		$	52,271		$	(9,077	)	$	316,126
Total costs and expenses		—			(13,666	)		(285,578	)		(58,349	)		9,077			(348,516	)
Other loss		—			(445	)		(9,510	)		(1,549	)		—			(11,504	)
Net loss from equity investment in subsidiaries		(63,084	)		(54,573	)		—			—			117,657			—
Interest expense		(5,434	)		(8,348	)		(15,787	)		(1,033	)		—			(30,602	)
Income (loss) from continuing operations before income taxes		(68,518	)		(70,650	)		(44,325	)		(8,660	)		117,657			(74,496	)
Income tax benefit		—			—			1,797			—			—			1,797
Net income (loss)	$	(68,518	)	$	(70,650	)	$	(42,528	)	$	(8,660	)	$	117,657		$	(72,699	)

Year Ended December 31, 2017	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Total revenues	$	—		$	7,788		$	279,399		$	58,981		$	(7,941	)	$	338,227
Total costs and expenses		—			(12,306	)		(290,850	)		(53,685	)		7,941			(348,900	)
Other loss		—			—			(46,761	)		—			—			(46,761	)
Net loss from equity investment in subsidiaries		(69,724	)		(71,281	)		—			—			141,005			—
Interest expense		(5,434	)		(8,348	)		(12,623	)		(940	)		—			(27,345	)
Income (loss) from continuing operations before income taxes		(75,158	)		(84,147	)		(70,835	)		4,356			141,005			(84,779	)
Income tax benefit		—			—			9,621			—			—			9,621
Net income (loss)	$	(75,158	)	$	(84,147	)	$	(61,214	)	$	4,356		$	141,005		$	(75,158	)

Condensed Consolidating Statement of Cash Flows

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

Nine Months Ended September 30, 2019	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net cash used in (provided by) operating activities	$	—		$	212		$	(16,712	)	$	(105	)	$	(10,150	)	$	(26,755	)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		—			(188	)		(4,158	)		(147	)		—			(4,493	)
Payments to affiliates		(57,500	)		—			—			—			57,500			—
Net cash used in investing activities		(57,500	)		(188	)		(4,158	)		(147	)		57,500			(4,493	)
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	)		38,517			(148	)		—			38,345
Other financing activities		—			—			(18,649	)		—			—			(18,649	)
Net cash provided by (used in) financing activities		57,500			(24	)		67,218			(148	)		(47,350	)		77,196
Net increase (decrease) in cash and cash equivalents and restricted cash		—			—			46,348			(400	)		—			45,948
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	$	—		$	—		$	62,646		$	1,449		$	—		$	64,095

Nine Months Ended September 30, 2018	Parent		Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	—	$	363		$	29,462		$	(78	)	$	(10,336	)	$	19,411
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		—		(363	)		(9,888	)		(626	)		—			(10,877	)
Net cash used in investing activities		—		(363	)		(9,888	)		(626	)		—			(10,877	)
Cash Flows From Financing Activities:
Cash distributions		—		—			—			—			—			—
Payments to affiliates		—		—			(10,336	)		—			10,336			—
Proceeds from issuance of redeemable convertible preferred units, net		—		—			—			—			—			—
Net borrowings and repayments of debt		—		—			(4,044	)		—			—			(4,044	)
Other financing activities		—		—			(3,268	)		—			—			(3,268	)
Net cash (used in) provided by financing activities		—		—			(17,648	)		—			10,336			(7,312	)
Net increase (decrease) in cash and cash equivalents and restricted cash		—		—			1,926			(704	)		—			1,222
Cash and cash equivalents and restricted cash—Beginning of period		—		—			4,216			2,605			—			6,821
Cash and cash equivalents and restricted cash—End of period	$	—	$	—		$	6,142		$	1,901		$	—		$	8,043

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

Year Ended December 31, 2018	Parent		Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	—	$	370		$	39,943		$	(73	)	$	(13,783	)	$	26,457
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		—		(370	)		(11,510	)		(683	)		—			(12,563	)
Net cash used in investing activities		—		(370	)		(11,510	)		(683	)		—			(12,563	)
Cash Flows From Financing Activities:
Cash distributions		—		—			—			—			—			—
Payments to affiliates		—		—			(13,782	)		—			13,782			—
Net borrowings and repayments of debt		—		—			1,387			—			—			1,387
Other financing activities		—		—			(3,955	)		—			—			(3,955	)
Net cash used in financing activities		-		—			(16,350	)		—			13,782			(2,568	)
Net decrease in cash and cash equivalents		—		—			12,082			(756	)		—			11,326
Cash and cash equivalents—Beginning of period		—		—			4,216			2,605			—			6,821
Cash and cash equivalents—End of period	$	—	$	—		$	16,298		$	1,849		$	—		$	18,147

Year Ended December 31, 2017	Parent			Subsidiary Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	24,545		$	103		$	28,488		$	167		$	(38,327	)	$	14,976
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		—			(103	)		(7,831	)		(987	)		—			(8,921	)
Net cash used in investing activities		—			(103	)		(7,831	)		(987	)		—			(8,921	)
Cash Flows From Financing Activities:
Cash distributions		(24,545	)		—			—			—			—			(24,545	)
Payments to affiliates		—			—			(38,327	)		—			38,327			—
Net borrowings and repayments of debt		—			—			14,341			—			—			14,341
Other financing activities		—			—			(1,600	)		—			—			(1,600	)
Net cash used in financing activities		(24,545	)		—			(25,586	)		—			38,327			(11,804	)
Net decrease in cash and cash equivalents		—			—			(4,929	)		(820	)		—			(5,749	)
Cash and cash equivalents—Beginning of period		—			—			9,145			3,425			—			12,570
Cash and cash equivalents—End of period	$	—		$	—		$	4,216		$	2,605		$	—		$	6,821