Revenues from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities

The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows:

	Contract Balances
	Receivables (1)		Contract Asset		Contract Liability
Opening (1/1/2022)	$	5,298,636	$	-	$	14,508,022
Closing (6/30/2022)		5,667,019		-		15,519,297
Increase/(decrease)		368,383		-		1,011,275

	Contract Balances
	Receivables (1)		Contract Asset		Contract Liability
Opening (1/1/2021)	$	4,119,988	$	-	$	13,080,179
Closing (12/31/2021)		5,298,636		-		14,508,022
Increase/(decrease)		1,178,648		-		1,427,843

(1) Included in Receivables, net on the condensed consolidated balance sheets

Schedule of Revenues of the Cemetery and Mortuary Contracts

The following table disaggregates revenue for the Company’s cemetery and mortuary contracts.

	Three Months Ended June 30				Six Months Ended June 30
	2022		2021		2022		2021
Major goods/service lines
At-need	$	5,598,109	$	4,001,408	$	11,464,987	$	8,043,428
Pre-need		1,652,394		2,316,990		2,991,237		4,217,096
	$	7,250,503	$	6,318,398	$	14,456,224	$	12,260,524
Timing of Revenue Recognition
Goods transferred at a point in time	$	4,594,656	$	4,552,154	$	8,775,201	$	8,750,827
Services transferred at a point in time		2,655,847		1,766,244		5,681,023		3,509,697
	$	7,250,503	$	6,318,398	$	14,456,224	$	12,260,524

Schedule of Reconciliation of Revenues from Cemetery and Mortuary Contracts to Business Segment Information

The following table reconciles revenues from cemetery and mortuary contracts to Note 7 – Business Segment Information for the Cemetery/Mortuary Segment for the periods presented:

	Three Months Ended June 30					Six Months Ended June 30
	2022			2021		2022			2021
Net mortuary and cemetery sales	$	7,250,503		$	6,318,398	$	14,456,224		$	12,260,524
Gains (losses) on investments and other assets		(720,135	)		227,546		(974,660	)		1,025,886
Net investment income		739,272			240,587		1,235,731			470,891
Other revenues		21,378			21,391		36,917			49,886
Revenues from external customers		7,291,018			6,807,922		14,754,212			13,807,187