XML 15 R87.htm IDEA: XBRL DOCUMENT v3.20.1
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Balance Sheets (Detail) - USD ($)
$ in Thousands
Mar. 31, 2020
Dec. 31, 2019
Sep. 30, 2019
Current assets:      
Cash and cash equivalents, excluding restricted cash $ 27,066 $ 34,867 $ 27,100
Restricted cash 20,400 21,900  
Assets held for sale 77,850 23,858  
Other current assets 75,758 77,714  
Total current assets 201,074 158,339  
Long-term accounts receivable 71,474 75,549  
Cemetery and funeral home property and equipment 397,100 424,005  
Merchandise trusts 437,638 517,192  
Perpetual care trusts 284,832 343,619  
Deferred selling and obtaining costs 113,611 114,944  
Intangible assets 55,942 56,246  
Other assets 26,748 29,474  
Total assets 1,588,419 1,719,368  
Liabilities and Owners' Equity      
Current liabilities 104,634 76,301  
Long-term debt, net of deferred financing costs 341,443 367,963  
Deferred revenues 867,407 949,375  
Perpetual care trust corpus 284,832 343,619  
Other long-term liabilities 83,215 84,600  
Total liabilities 1,681,531 1,821,858  
Owners' equity (93,112) (102,490)  
Total liabilities and owners' equity 1,588,419 1,719,368  
Parent      
Liabilities and Owners' Equity      
Investments in and amounts due to affiliates eliminated upon consolidation 93,112 102,490  
Total liabilities 93,112 102,490  
Owners' equity (93,112) (102,490)  
Partnership      
Current assets:      
Investments in and amounts due from affiliates eliminated upon consolidation 279,834 301,531  
Total assets 279,834 301,531  
Liabilities and Owners' Equity      
Long-term debt, net of deferred financing costs 279,834 301,531  
Investments in and amounts due to affiliates eliminated upon consolidation 93,112 102,490  
Total liabilities 372,946 404,021  
Owners' equity (93,112) (102,490)  
Total liabilities and owners' equity 279,834 301,531  
CFS West Virginia      
Current assets:      
Other current assets 3,565 3,497  
Total current assets 3,565 3,497  
Long-term accounts receivable 2,345 2,557  
Cemetery and funeral home property and equipment 531 609  
Deferred selling and obtaining costs 5,704 5,654  
Total assets 12,145 12,317  
Liabilities and Owners' Equity      
Current liabilities 180 161  
Long-term debt, net of deferred financing costs 61,470 66,239  
Deferred revenues 31,431 33,349  
Investments in and amounts due to affiliates eliminated upon consolidation 177,069 183,611  
Total liabilities 270,150 283,360  
Owners' equity (258,005) (271,043)  
Total liabilities and owners' equity 12,145 12,317  
Guarantor Subsidiaries      
Current assets:      
Cash and cash equivalents, excluding restricted cash 25,621 33,553  
Restricted cash 20,400 21,900  
Assets held for sale 77,850 23,858  
Other current assets 60,619 62,686  
Total current assets 184,490 141,997  
Long-term accounts receivable 59,074 63,124  
Cemetery and funeral home property and equipment 364,534 391,626  
Deferred selling and obtaining costs 89,682 91,243  
Intangible assets 98 136  
Other assets 24,141 26,907  
Investments in and amounts due from affiliates eliminated upon consolidation 576,588 648,359  
Total assets 1,298,607 1,363,392  
Liabilities and Owners' Equity      
Current liabilities 102,968 74,674  
Long-term debt, net of deferred financing costs 139 193  
Deferred revenues 727,227 802,528  
Other long-term liabilities 66,670 68,227  
Investments in and amounts due to affiliates eliminated upon consolidation 341,304 367,770  
Total liabilities 1,238,308 1,313,392  
Owners' equity 60,299 50,000  
Total liabilities and owners' equity 1,298,607 1,363,392  
Non-Guarantor Subsidiaries      
Current assets:      
Cash and cash equivalents, excluding restricted cash 1,445 1,314  
Other current assets 11,574 11,531  
Total current assets 13,019 12,845  
Long-term accounts receivable 10,055 9,868  
Cemetery and funeral home property and equipment 32,035 31,770  
Merchandise trusts 437,638 517,192  
Perpetual care trusts 284,832 343,619  
Deferred selling and obtaining costs 18,225 18,047  
Intangible assets 55,844 56,110  
Other assets 2,607 2,567  
Total assets 854,255 992,018  
Liabilities and Owners' Equity      
Current liabilities 1,486 1,466  
Deferred revenues 108,749 113,498  
Perpetual care trust corpus 284,832 343,619  
Other long-term liabilities 16,545 16,373  
Investments in and amounts due to affiliates eliminated upon consolidation 494,246 567,666  
Total liabilities 905,858 1,042,622  
Owners' equity (51,603) (50,604)  
Total liabilities and owners' equity 854,255 992,018  
Eliminations      
Current assets:      
Investments in and amounts due from affiliates eliminated upon consolidation (856,422) (949,890)  
Total assets (856,422) (949,890)  
Liabilities and Owners' Equity      
Investments in and amounts due to affiliates eliminated upon consolidation (1,198,843) (1,324,027)  
Total liabilities (1,198,843) (1,324,027)  
Owners' equity 342,421 374,137  
Total liabilities and owners' equity $ (856,422) $ (949,890)