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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2015	May 01, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	CARRIAGE SERVICES INC
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		18,508,874

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 317	$ 413
Accounts receivable, net of allowance for bad debts of $1,127 in 2014 and $1,102 in 2015	18,637	19,264
Inventories	5,432	5,294
Prepaid expenses	4,556	4,590
Other current assets	2,369	7,144
Total current assets	31,311	36,705
Preneed cemetery trust investments	72,534	71,972
Preneed funeral trust investments	97,240	97,607
Preneed receivables, net of allowance for bad debts of $2,339 in 2014 and $1,975 in 2015	26,431	26,284
Receivables from preneed trusts	12,795	12,809
Property, plant and equipment, net of accumulated depreciation of $95,249 in 2014 and $97,565 in 2015	193,984	186,211
Cemetery property	75,264	75,564
Goodwill	261,291	257,442
Deferred charges and other non-current assets	15,136	14,264
Cemetery perpetual care trust investments	49,249	48,670
Total assets	835,235	827,528
Current liabilities:
Current portion of long-term debt and capital lease obligations	10,624	9,838
Accounts payable	6,463	6,472
Other liabilities	788	1,437
Accrued liabilities	12,211	15,203
Total current liabilities	30,086	32,950
Long-term debt, net of current portion	112,972	111,887
Revolving credit facility	41,000	40,500
Convertible subordinated notes due 2021	115,369	114,542
Obligations under capital leases, net of current portion	3,044	3,098
Deferred preneed cemetery revenue	56,871	56,875
Deferred preneed funeral revenue	31,187	31,265
Deferred tax liability	36,487	36,414
Other long-term liabilities	3,086	2,401
Deferred preneed cemetery receipts held in trust	72,534	71,972
Deferred preneed funeral receipts held in trust	97,240	97,607
Care trusts’ corpus	49,184	48,142
Total liabilities	649,060	647,653
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 22,434,000 shares issued at December 31, 2014 and March 31, 2015	224	224
Additional paid-in capital	212,268	212,386
Accumulated deficit	(11,050)	(17,468)
Treasury stock, at cost; 3,922,000 shares at December 31, 2014 and March 31, 2015	(15,267)	(15,267)
Total stockholders’ equity	186,175	179,875
Total liabilities and stockholders’ equity	$ 835,235	$ 827,528

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for bad debts	$ 1,102	$ 1,127
Preneed receivables, allowance for bad debts	1,975	2,339
Accumulated depreciation of property, plant and equipment	$ 97,565	$ 95,249
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	22,434,000	22,434,000
Treasury stock, shares	3,922,000	3,922,000

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Segment Reporting Information [Line Items]
Total revenues	$ 63,253	$ 55,652
Field costs and expenses:
Depreciation and amortization	2,802	2,415
Regional and unallocated funeral and cemetery costs	2,525	2,379
Total field costs and expenses	41,044	37,637
Gross profit	22,209	18,015
Corporate costs and expenses:
General and administrative costs and expenses	7,170	9,335
Home office depreciation and amortization	520	342
Total corporate costs and expenses	7,690	9,677
Operating income	14,519	8,338
Interest expense	(2,550)	(2,844)
Amortization of Debt Discount (Premium)	(827)	(171)
Loss on redemption of convertible junior subordinated debentures	0	(3,779)
Other Income	(119)	1,130
Income from continuing operations before income taxes	11,023	2,674
Provision for income taxes	(4,605)	(1,043)
Net income from continuing operations	6,418	1,631
Income from discontinued operations, net of tax	0	587
Net income available to common stockholders	$ 6,418	$ 2,218
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.35	$ 0.09
Discontinued operations (in dollars per Share)	0.00	0.03
Basic earnings per common share (in dollars per Share)	0.35	0.12
Diluted earnings per common share:
Continuing operations (in dollars per Share)	0.34	0.09
Discontinued operations (in dollars per Share)	0.00	0.03
Diluted earnings per common share (in dollars per Share)	0.34	0.12
Dividends declared per common share (in dollars per Share)	$ 0.025	$ 0.025
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	18,208	17,984
Diluted (in Shares)	18,804	18,143
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 50,137	$ 43,964
Field costs and expenses:
Total field costs and expenses	28,415	25,883
Corporate costs and expenses:
Income from continuing operations before income taxes	17,798	14,323
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	13,116	11,688
Field costs and expenses:
Total field costs and expenses	7,302	6,960
Corporate costs and expenses:
Income from continuing operations before income taxes	$ 4,046	$ 3,303

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income	$ 6,418	$ 2,218
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sale of businesses and purchase of other assets	0	(2,039)
Depreciation and amortization	3,322	2,764
Amortization of deferred financing costs	226	232
Accretion of discount on convertible subordinated notes	827	171
Provision for losses on accounts receivable	424	700
Stock-based compensation expense	1,089	1,491
Deferred income tax (benefit) expense	1,559	(4,780)
Loss on redemption of convertible junior subordinated debentures	0	2,932
Other	0	(3)
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	56	(245)
Inventories and other current assets	3,224	299
Deferred charges and other	111	(318)
Preneed funeral and cemetery trust investments	(760)	(5,258)
Accounts payable	(9)	(2,566)
Accrued and other liabilities	(5,020)	(2,387)
Deferred preneed funeral and cemetery revenue	(82)	(37)
Deferred preneed funeral and cemetery receipts held in trust	1,237	5,208
Net cash provided by (used in) operating activities	12,622	(1,618)
Cash flows from investing activities:
Acquisitions	(4,250)	0
Net proceeds from the sale of businesses and other assets	0	200
Capital expenditures	(6,398)	(5,048)
Net cash used in investing activities	(10,648)	(4,848)
Cash flows from financing activities:
Net (payments) borrowings on the revolving credit facility	500	(36,900)
Net payments on the term loan	(2,344)	(3,000)
Proceeds from the issuance of convertible subordinated notes	0	143,750
Payment of debt issuance costs related to the convertible subordinated notes	0	(4,355)
Payments on other long-term debt and obligations under capital leases	(370)	(185)
Redemption of convertible junior subordinated debentures	0	(61,905)
Payments for performance-based stock awards	0	(16,150)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	212	652
Dividends on common stock	(463)	(456)
Payment of loan origination costs related to the credit facility	(13)	0
Excess tax benefit of equity compensation	408	5,596
Net cash provided by (used in) financing activities	(2,070)	27,047
Net increase (decrease) in cash and cash equivalents	(96)	$ 20,581
Cash and cash equivalents at beginning of period	413
Cash and cash equivalents at end of period	$ 317

Basis of Presentation and Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company

Carriage Services, Inc. (“Carriage”, the “Company”, “we”, “us” or “our”) is a leading provider of deathcare services and merchandise in the United States. As of March 31, 2015, we operated 165 funeral homes in 27 states and 32 cemeteries in 11 states.

Our operations are reported in two business segments: Funeral Home Operations and Cemetery Operations. Funeral homes are principally service businesses that provide funeral services (traditional burial and cremation) and sell related merchandise, such as caskets and urns. Cemeteries are primarily sales businesses that provide interment rights (grave sites and mausoleums) and related merchandise, such as markers and memorials.

Principles of Consolidation

The accompanying Consolidated Financial Statements include the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.

Interim Condensed Disclosures

The information for the three month periods ended March 31, 2014 and 2015 is unaudited, but in the opinion of management, reflects all adjustments which are normal, recurring and necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. Certain information and footnote disclosures normally included in annual financial statements have been condensed or omitted. The accompanying Consolidated Financial Statements have been prepared consistent with the accounting policies described in our Annual Report on Form 10-K for the year ended December 31, 2014 and should be read in conjunction therewith.

Cash and Cash Equivalents

We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Use of Estimates

The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an ongoing basis, we evaluate our estimates and judgments, including those related to revenue recognition, realization of accounts receivable, goodwill, intangible assets, property and equipment and deferred tax assets and liabilities. We base our estimates on historical experience, third-party data and assumptions that we believe to be reasonable under the circumstances. The results of these considerations form the basis for making judgments about the amount and timing of revenues and expenses, the carrying value of assets and the recorded amounts of liabilities. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance, as there can be no assurance that our results of operations will be consistent from year to year.

Funeral and Cemetery Operations

We record the revenue from sales of funeral and cemetery merchandise and services when the merchandise is delivered or the service is performed. Sales of cemetery interment rights are recorded as revenue in accordance with the retail land sales provisions for accounting for sales of real estate. This method provides for the recognition of revenue in the period in which the customer’s cumulative payments exceed 10% of the contract price related to the interment right. Costs related to the sales of interment rights, which include real property and other costs related to cemetery development activities, are charged to operations using the specific identification method in the period in which the sale of the interment right is recognized as revenue. Revenues to be recognized from the delivery of merchandise and performance of services related to contracts that were acquired in acquisitions are typically lower than those originated by us. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements.

Allowances for bad debts and customer cancellations are provided at the date that the sale is recognized as revenue and are based on our historical experience and the current economic environment. We also monitor changes in delinquency rates and provide additional bad debt and cancellation reserves when warranted. When preneed sales of funeral services and merchandise are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recognized as revenues at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued.

Accounts receivable included approximately $10.0 million and $8.9 million of funeral receivables at December 31, 2014 and March 31, 2015, respectively, and $9.1 million and $9.5 million of cemetery receivables at December 31, 2014 and March 31, 2015, respectively. For 2014 and 2015, accounts receivable also included minor amounts of other receivables. Non-current preneed receivables represented the payments expected to be received beyond one year from the balance sheet date. Non-current preneed receivables consisted of approximately $7.4 million and $7.5 million of funeral receivables at December 31, 2014 and March 31, 2015, respectively, and $18.9 million of cemetery receivables at December 31, 2014 and March 31, 2015. Bad debt expense totaled approximately $0.7 million and $0.4 million for the three months ended March 31, 2014 and 2015, respectively.

Preneed Funeral and Cemetery Trust Funds

Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE, or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds.

In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. For these reasons, we have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus. The investments of such trust funds are classified as available-for-sale and are reported at fair market value; therefore, the unrealized gains and losses, as well as accumulated and undistributed income and realized gains and losses are recorded to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus on our Consolidated Balance Sheets. Our future obligations to deliver merchandise and services are reported at estimated settlement amounts. Preneed funeral and cemetery trust investments are reduced by the trust investment earnings that we have been allowed to withdraw in certain states prior to maturity. These earnings, along with preneed contract collections not required by state law to be placed in trust, are recorded in Deferred preneed funeral revenue and Deferred preneed cemetery revenue until the service is performed or the merchandise is delivered.

In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment/entombment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide care and maintenance of the cemeteries and mausoleums. Such trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds.

An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE, or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds.

Trust management fees are earned by us for investment management and advisory services that are provided by our wholly-owned registered investment advisor (“CSV RIA”). As of March 31, 2015, CSV RIA provided these services to two institutions, which have custody of 76% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided.

Property, Plant and Equipment

Property, plant and equipment (including equipment under capital leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and betterments are capitalized. Depreciation of property, plant and equipment (including equipment under capital leases) is computed based on the straight-line method.

Property, plant and equipment was comprised of the following at December 31, 2014 and March 31, 2015:



	December 31, 2014			March 31, 2015
	(in thousands)
Land	$	66,957		$	68,107
Buildings and improvements	148,483			156,257
Furniture, equipment and automobiles	66,020			67,185
Property, plant and equipment, at cost	281,460			291,549
Less: accumulated depreciation	(95,249		)	(97,565		)
Property, plant and equipment, net	$	186,211		$	193,984

We recorded depreciation expense of approximately $2.2 million and $2.6 million for the three months ended March 31, 2014 and 2015, respectively.

Discontinued Operations

Effective January 1, 2015, we adopted the Financial Accounting Standards Board's (“FASB”) new guidance for reporting discontinued operations. In April 2014, the FASB amended the definition of “discontinued operations” to include only disposals or held-for-sale classifications for components or groups of components of an entity that represent a strategic shift that either has or will have a major effect on the entity's operations or financial results. Examples of a strategic shift that has or will have a major effect on an entity's operations and financial results include a disposal of a major geographical area, line of business, equity method of investment or other parts of an entity. We continually review locations to optimize the sustainable earning power and return on our invested capital. These reviews could entail selling certain non-strategic businesses. During the three months ended March 31, 2015, there were no divestitures of our funeral or cemetery businesses.

Business Combinations

Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date of an acquisition subsequently becomes available during the allocation period, we may adjust goodwill, assets or liabilities associated with such acquisition. Acquisition related costs are recognized separately from acquisitions and are expensed as incurred. During the three months ended March 31, 2015, we acquired one funeral home business in Clarksville, Tennessee. See Note 3 to the Consolidated Financial Statements herein for more information concerning this acquisition. There were no business acquisitions in the three months ended March 31, 2014.

Goodwill

The excess of the purchase price over the fair value of identifiable net assets of businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral businesses. Goodwill is tested annually for impairment by assessing the fair value of each of our reporting units. The funeral segment reporting units consist of our East, Central and West regions in the United States, and we perform our annual impairment test of goodwill using information as of August 31^st of each year. In addition, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant adverse changes in the business climate which may be indicated by a decline in our market capitalization or decline in operating results.

Our methodology for goodwill impairment testing is described in more detail in Notes 1 and 4 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2014 and further discussion of current period goodwill activity is included in Note 4 to the Consolidated Financial Statements herein.

Intangible Assets

Our intangible assets include tradenames resulting from acquisitions. Our tradenames are included in Deferred charges and other non-current assets on our Consolidated Balance Sheets. Our tradenames are considered to have an indefinite life and are not subject to amortization. We test for impairment of intangible assets annually at the end of each year.

In addition to our annual review, we assess the impairment of intangible assets whenever events or changes in circumstances indicate that the carrying value may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under performance relative to historical results and significant negative industry or economic trends.

Stock Plans and Stock-Based Compensation

We have stock-based employee and director compensation plans under which we may grant restricted stock, stock options, performance awards and stock from our employee stock purchase plan, which are described in more detail in Note 18 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2014. We recognize compensation expense in an amount equal to the fair value of the share-based awards expected to vest over the requisite service period. Fair value is determined on the date of the grant. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. See Note 15 to the Consolidated Financial Statements herein for additional information on our stock-based compensation plans.

Computation of Earnings Per Common Share

Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. Dilutive common equivalent shares consist of stock options and our convertible subordinated notes.

Share-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are recognized as participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities, and we have prepared our earnings per share calculations attributable to common stockholders to exclude outstanding unvested restricted stock awards, using the two-class method, in both the basic and diluted weighted average shares outstanding calculation.

The fully diluted weighted average shares outstanding for the three months ended March 31, 2015, and the corresponding calculation of fully diluted earnings per share, include approximately 0.3 million shares that would have been issued upon the conversion of our convertible subordinated notes as a result of the application of the if-converted method prescribed by the FASB Accounting Standards Codification (“ASC”) 260.

Fair Value Measurements

We define fair value as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value. We have not elected to measure any additional financial instruments and certain other items at fair value that are not currently required to be measured at fair value.

To determine the fair value of assets and liabilities in an environment where the volume and level of activity for the asset or liability have significantly decreased, the exit price is used as the fair value measurement. For the three months ended March 31, 2015, we did not incur significant decreases in the volume or level of activity of any asset or liability. We consider an impairment of debt and equity securities other-than-temporary unless (a) the investor has the ability and intent to hold an investment and (b) evidence indicating the cost of the investment is recoverable before we are more likely than not required to sell the investment. If an impairment is indicated, then an adjustment is made to reduce the carrying amount to fair value with a corresponding reduction to deferred preneed receipts held in trust. In the three months ended March 31, 2015, we recorded impairments totaling $1.8 million for other-than-temporary declines in the fair value related to unrealized losses on certain investments. Refer to Notes 5 and 9 for further discussion concerning these impairments. We did not record any impairments in the three months ended March 31, 2014.

In the ordinary course of business, we are typically exposed to a variety of market risks. Currently, these are primarily related to changes in fair market values related to outstanding debts and changes in the values of securities associated with the preneed and perpetual care trusts. Management is actively involved in monitoring exposure to market risk and developing and utilizing risk management techniques when appropriate and when available for a reasonable price.

Additional required disclosures are provided in Notes 5, 9 and 10 to the Consolidated Financial Statements herein.

Income Taxes

We and our subsidiaries file a consolidated U.S. Federal income tax return, separate income tax returns in 14 states in which we operate and combined or unitary income tax returns in 13 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized.

We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheets. We have reviewed our income tax positions and identified certain tax deductions, primarily related to business acquisitions that are not certain. Our policy with respect to potential penalties and interest is to record them as “Other” expense and “Interest” expense, respectively. While we do not anticipate a material change of our unrecognized tax benefits during the next twelve months, the entire balance of unrecognized tax benefits, if recognized, would affect our effective tax rate.

Subsequent Events

Management evaluated events and transactions during the period subsequent to March 31, 2015 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

Recently Issued Accounting Standards	3 Months Ended
Recently Issued Accounting Standards	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Presentation of Debt Issuance Costs In April 2015, the FASB issued Accounting Standards Update (“ASU”), Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. To simplify the presentation of debt issuance costs, the amendments in this ASU require that entities that have historically presented debt issuance costs as an asset, related to a recognized debt liability, will be required to present those costs as a direct deduction from the carrying value of the related debt liability. This presentation will result in debt issuance costs being presented in the same way debt discounts have historically been handled. This ASU does not change the recognition, measurement or subsequent measurement guidance for debt issuance costs. This ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption of this ASU is permitted for financial statements that have not been previously issued. The new guidance should be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting principle. These disclosures include the nature and reason for the change in accounting principle, the transition method, a description of the prior-period information that has been retrospectively adjusted, and the effect of the change on debt issuance costs asset and the debt liability. Our adoption of this ASU is not expected to have a material effect on our financial statements. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2016. Extraordinary and Unusual Items In January 2015, the FASB issued an amendment to ASC Subtopic 225-20, Income Statement - Extraordinary and Unusual Items. This amendment eliminates the concept of reporting extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Preparers will not have to assess whether a particular event or transaction is extraordinary and likewise, auditors and regulators no longer need to evaluate whether a preparer treated an unusual and/or infrequent item appropriately. The presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include such items. The amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendment prospectively. A reporting entity also may apply the amendment retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. Our adoption of this amendment to Subtopic 225-20 is not expected to have a material effect on our financial statements. We plan to adopt the provisions of ASC Subtopic 225-20 for our fiscal year beginning January 1, 2016. Revenue from Contracts with Customers In May 2014, the FASB created ASC Topic 606, Revenue from Contracts with Customers. ASC Topic 606 supersedes the revenue recognition requirements under ASC Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the ASC. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which an entity expects to be entitled in exchange for those goods or services. Under the new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The new guidance will significantly enhance comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. Additionally, the guidance requires improved disclosures as to the nature, amount, timing and uncertainty of revenue that is recognized. The new guidance is effective for the annual reporting period beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. On April 1, 2015, the FASB voted to propose an amendment to delay the effective date of the new rules on revenue recognition for one year, which is currently in a comment period. If the FASB moves forward with the proposal, the new effective date will be for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Entities can still adopt the amendments as of the original effective date for annual periods beginning after December 15, 2016. We are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements.

Acquisitions

3 Months Ended

Mar. 31, 2015

Business Combinations [Abstract]

ACQUISITIONS

Our growth strategy includes the execution of our Strategic Acquisition Model. We assess the strategic positioning of acquisition candidates based on the demographics, strength of brand, competitive standing, market size, market share, barriers to entry and volume and price trends. The value of the acquisition candidates is based on local market competitive dynamic which allows for appropriate and differentiating enterprise valuations and flexibility to customize the transactions.

On February 25, 2015, we acquired a funeral home business in Clarksville, Tennessee for approximately $8.8 million. The purchase price consisted of cash of approximately $4.3 million which was paid at closing and $4.5 million which represents the net present value of future deferred payments totaling $5.5 million. The deferred payments are being paid in 20 equal quarterly installments of approximately $0.3 million commencing on the close date and each January 1, April 1, July 1 and October 1 for the next five years. We acquired substantially all of the assets of the business. The pro forma impact of the acquisition on the prior period is not presented as the impact is not material to our Consolidated Financial Statements. The results of this acquisition are included in our results of operations from the date of the acquisition.

The following table summarizes the fair value of the assets acquired (in thousands):



Current assets	$	39
Property, plant & equipment	3,697
Goodwill	3,849
Deferred charges and other non-current assets	1,196
Purchase price	$	8,781

The Deferred charges and other non-current assets relate to the fair value of tradenames we acquired. There were no business acquisitions in the three months ended March 31, 2014.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Goodwill

3 Months Ended

Mar. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

4. GOODWILL

Many of the former owners and staff of acquired funeral homes and certain cemeteries have provided high quality service to families for generations. The resulting loyalty often represents a substantial portion of the value of a business. The excess of the purchase price over the fair value of net identifiable assets acquired and liabilities assumed, as determined by management in business acquisition transactions accounted for as purchases, is recorded as goodwill.

The following table presents the changes in goodwill on our Consolidated Balance Sheets during the three months ended March 31, 2015 (in thousands):




Goodwill as of December 31, 2014	$	257,442
Increase in goodwill related to acquisitions	3,849
Goodwill as of March 31, 2015	$	261,291

The $3.8 million increase to goodwill related to acquisitions represents the goodwill recorded in connection with the funeral home acquired in February 2015.

Preneed Trust Investments

3 Months Ended

Mar. 31, 2015

Preneed Trust Investments [Abstract]

PRENEED TRUST INVESTMENTS

5. PRENEED TRUST INVESTMENT

Preneed Cemetery Trust Investments

Preneed cemetery trust investments represent trust fund assets that we are generally permitted to withdraw when the merchandise or services are provided. The components of Preneed cemetery trust investments on our Consolidated Balance Sheets at December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014			March 31, 2015
Preneed cemetery trust investments, at fair value	$	74,198		$	74,742
Less: allowance for contract cancellation	(2,226		)	(2,208		)
Preneed cemetery trust investments, net	$	71,972		$	72,534

Upon cancellation of a preneed cemetery contract, a customer is generally entitled to receive a refund of the corpus, and in some cases, some or all of the earnings held in trust. In certain jurisdictions, we may be obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including some or all investment income. As a result, when realized or unrealized losses of a trust result in the trust being under funded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded. At March 31, 2015, our preneed cemetery trust investments were not under-funded.

Earnings from our preneed cemetery trust investments are recognized in revenue when a service is performed or merchandise is delivered. Trust management fees charged by our wholly-owned registered investment advisor are included in revenue in the period in which they are earned.

Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash and common stock. Where quoted market prices are not available for the specific security, fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are fixed income securities including municipal bonds, foreign debt, corporate debt, preferred stocks and mortgage backed securities, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 in the three months ended March 31, 2015. There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 10 for further information of the fair value measurement and the three-level valuation hierarchy.

The cost and fair market values associated with preneed cemetery trust investments at March 31, 2015 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	1,028	$	—	$	—		$	1,028
Fixed income securities:
Municipal bonds	2	348		—		(12		)	336
Foreign debt	2	6,060		72		(261		)	5,871
Corporate debt	2	29,393		494		(987		)	28,900
Preferred stock	2	18,828		343		(300		)	18,871
Common stock	1	17,952		2,235		(1,484		)	18,703
Trust securities		$	73,609	$	3,144	$	(3,044	)	$	73,709
Accrued investment income		$	1,033						$	1,033
Preneed cemetery trust investments									$	74,742
Market value as a percentage of cost									100.1		%

The estimated maturities of the fixed income securities included above are as follows (in thousands):



Due in one year or less	$	18
Due in one to five years	5,998
Due in five to ten years	7,154
Thereafter	40,808
Total	$	53,978

The cost and fair market values associated with preneed cemetery trust investments at December 31, 2014 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	5,591	$	—	$	—		$	5,591
Fixed income securities:
Municipal bonds	2	347		9		—			356
Foreign debt	2	5,874		—		(237		)	5,637
Corporate debt	2	30,108		362		(2,167		)	28,303
Preferred stock	2	19,154		199		(325		)	19,028
Mortgage backed securities	2	1		—		—			1
Common stock	1	13,128		2,357		(966		)	14,519
Trust securities		$	74,203	$	2,927	$	(3,695	)	$	73,435
Accrued investment income		$	763						$	763
Preneed cemetery trust investments									$	74,198
Market value as a percentage of cost									99.0		%

We determine whether or not the assets in the preneed cemetery trust investments have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis of the investment due to an other-than-temporary impairment is likewise recorded as a reduction in Deferred preneed cemetery receipts held in trust on our Consolidated Balance Sheets. During the three months ended March 31, 2015, we recorded a $0.7 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did not record any impairments in the three months ended March 31, 2014. There will be no impact on earnings until such time that the loss is realized in the trusts, allocated to the preneed contracts and the services are performed or the merchandise is delivered causing the contract to be withdrawn from the trust in accordance with state regulations.

At March 31, 2015, we had certain investments within our preneed cemetery trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature.

Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2015 and December 31, 2014, are shown in the following tables (in thousands):



	March 31, 2015
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Municipal bonds	$	336	$	(12	)	$	—	$	—		$	336	$	(12	)
Foreign debt	3,579		(261		)	—		—			3,579		(261		)
Corporate debt	18,431		(448		)	2,488		(539		)	20,919		(987		)
Preferred stock	7,340		(235		)	4,734		(65		)	12,074		(300		)
Common stock	14,623		(1,360		)	139		(124		)	14,762		(1,484		)
Total temporary impaired securities	$	44,309	$	(2,316	)	$	7,361	$	(728	)	$	51,670	$	(3,044	)



	December 31, 2014
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Foreign debt	$	5,629	$	(237	)	$	—	$	—		$	5,629	$	(237	)
Corporate debt	18,051		(778		)	2,016		(1,389		)	20,067		(2,167		)
Preferred stock	10,342		(289		)	3,236		(36		)	13,578		(325		)
Common stock	6,904		(911		)	65		(55		)	6,969		(966		)
Total temporary impaired securities	$	40,926	$	(2,215	)	$	5,317	$	(1,480	)	$	46,243	$	(3,695	)

Preneed cemetery trust investment security transactions recorded in Interest expense on our Consolidated Statements of Operations for the three months ended March 31, 2014 and 2015 were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Investment income	$	543		$	517
Realized gains	539			358
Realized losses	(188		)	(798		)
Expenses and taxes	(558		)	(319		)
(Increase) decrease in deferred preneed cemetery receipts held in trust	(336		)	242
	$	—		$	—

Purchases and sales of investments in the preneed cemetery trusts were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Purchases	$	(8,160	)	$	(7,008	)
Sales	$	8,537		$	2,752

Preneed Funeral Trust Investments

Preneed funeral trust investments represent trust fund assets that we are permitted to withdraw as services and merchandise are provided to customers. Preneed funeral contracts are secured by funds paid by the customer to us. Preneed funeral trust investments are reduced by the trust earnings we have been allowed to withdraw prior to our performance and amounts received from customers that are not required to be deposited into trust, pursuant to various state laws. The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014			March 31, 2015
Preneed funeral trust investments, at market value	$	100,579		$	100,162
Less: allowance for contract cancellation	(2,972		)	(2,922		)
Preneed funeral trust investments, net	$	97,607		$	97,240

Upon cancellation of a preneed funeral contract, a customer is generally entitled to receive a refund of the corpus and some or all of the earnings held in trust. In certain jurisdictions, we may be obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including some or all investment income. As a result, when realized or unrealized losses of a trust result in the trust being under-funded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded. At March 31, 2015, our preneed funeral trust investments were not under-funded.

Earnings from our preneed funeral trust investments are recognized in revenue when a service is performed or merchandise is delivered. Trust management fees charged by our wholly-owned registered investment advisor are included in revenue in the period in which they are earned.

Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, U. S. treasury debt, common stock and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are fixed income securities including U.S. agency obligations, municipal bonds, foreign debt, corporate debt, preferred stocks, mortgage backed securities and fixed income mutual funds and other investments, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 for the three months ended March 31, 2015. There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 10 for further information of the fair value measurement and the three-level valuation hierarchy.

The cost and fair market values associated with preneed funeral trust investments at March 31, 2015 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	13,589	$	—	$	—		$	13,589
Fixed income securities:
U.S treasury debt	1	2,035		40		—			2,075
U.S. agency obligations	2	30		1		—			31
Municipal bonds	2	272		—		(10		)	262
Foreign debt	2	4,740		56		(206		)	4,590
Corporate debt	2	23,619		556		(771		)	23,404
Preferred stock	2	15,721		397		(235		)	15,883
Mortgage backed securities	2	295		6		(2		)	299
Common stock	1	14,179		1,803		(1,183		)	14,799
Mutual funds:
Equity	1	14,082		1,547		(97		)	15,532
Fixed income	2	5,296		139		(54		)	5,381
Other investments	2	3,529		—		(31		)	3,498
Trust securities		$	97,387	$	4,545	$	(2,589	)	$	99,343
Accrued investment income		$	819						$	819
Preneed funeral trust investments									$	100,162
Market value as a percentage of cost									102.0		%

The estimated maturities of the fixed income securities included above are as follows (in thousands):



Due in one year or less	$	562
Due in one to five years	5,415
Due in five to ten years	6,476
Thereafter	34,091
Total	$	46,544

The cost and fair market values associated with preneed funeral trust investments at December 31, 2014 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	17,501	$	—	$	—		$	17,501
Fixed income securities:
U.S. treasury debt	1	2,037		32		(15		)	2,054
U.S. agency obligations	2	30		—		—			30
Foreign debt	2	4,653		—		(188		)	4,465
Corporate debt	2	24,761		469		(1,718		)	23,512
Preferred stock	2	16,166		256		(261		)	16,161
Mortgage backed securities	2	309		8		(3		)	314
Common stock	1	10,544		1,926		(783		)	11,687
Mutual funds:
Equity	1	14,126		1,370		(181		)	15,315
Fixed income	2	5,351		115		(72		)	5,394
Other investments	2	3,560		—		(29		)	3,531
Trust securities		$	99,038	$	4,176	$	(3,250	)	$	99,964
Accrued investment income		$	615						$	615
Preneed funeral trust investments									$	100,579
Market value as a percentage of cost									100.9		%

We determine whether or not the assets in the preneed funeral trust investments have other-than-temporary impairments on a security-by-security basis. This assessment is made based upon a number of criteria including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis of the investment due to an other-than-temporary impairment is likewise recorded as a reduction to Deferred preneed funeral receipts held in trust on our Consolidated Balance Sheets. In the three months ended March 31, 2015, we recorded a $0.6 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did not have any impairments in the three months ended March 31, 2014. There will be no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered causing the contract to be withdrawn from the trust in accordance with state regulations.

At March 31, 2015, we had certain investments within our preneed funeral trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature.

Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2015 and December 31, 2014 are shown in the following tables (in thousands):



	March 31, 2015
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
U.S. debt	$	259	$	—		$	—	$	—		$	259	$	—
Municipal bonds	262		(10		)	—		—			262		(10		)
Foreign debt	2,825		(206		)	—		—			2,825		(206		)
Corporate debt	14,413		(350		)	1,946		(422		)	16,359		(772		)
Preferred stock	5,754		(184		)	3,711		(51		)	9,465		(235		)
Mortgage backed securities	—		—			45		(2		)	45		(2		)
Mutual funds:
Equity	11,655		(1,084		)	110		(98		)	11,765		(1,182		)
Equity and other	6,576		(97		)	1,114		—			7,690		(97		)
Fixed income	2,784		(23		)	701		(31		)	3,485		(54		)
Other investments	—		—			42		(31		)	42		(31		)
Total temporary impaired securities	$	44,528	$	(1,954	)	$	7,669	$	(635	)	$	52,197	$	(2,589	)



	December 31, 2014
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
U.S. debt	$	500	$	—		$	836	$	(15	)	$	1,336	$	(15	)
Foreign debt	4,471		(188		)	—		—			4,471		(188		)
Corporate debt	14,310		(617		)	1,598		(1,101		)	15,908		(1,718		)
Preferred stock	8,300		(232		)	2,597		(29		)	10,897		(261		)
Mortgage backed securities	—		—			51		(3		)	51		(3		)
Mutual funds:
Equity	5,594		(739		)	53		(44		)	5,647		(783		)
Equity and other	4,204		(180		)	6		(1		)	4,210		(181		)
Fixed income	888		(19		)	1,026		(53		)	1,914		(72		)
Other investments	—		—			42		(29		)	42		(29		)
Total temporary impaired securities	$	38,267	$	(1,975	)	$	6,209	$	(1,275	)	$	44,476	$	(3,250	)

Preneed funeral trust investment security transactions recorded in Interest expense on the Consolidated Statements of Operations for the three months ended March 31, 2014 and 2015 were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Investment income	$	645		$	556
Realized gains	494			294
Realized losses	(198		)	(625		)
Expenses and taxes	(405		)	(260		)
(Increase) decrease in deferred preneed funeral receipts held in trust	(536		)	35
	$	—		$	—

Purchases and sales of investments in the preneed funeral trusts were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Purchases	$	(6,990	)	$	(5,489	)
Sales	$	7,537		$	2,302

Preneed Cemetery Receivables

3 Months Ended

Mar. 31, 2015

Preneed Cemetery Receivables [Abstract]

PRENEED CEMETERY RECEIVABLES

6. PRENEED CEMETERY RECEIVABLES

Preneed sales of cemetery interment rights and related products and services are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years with such interest income reflected as Preneed cemetery finance charges. In substantially all cases, we receive an initial down payment at the time the contract is signed. At March 31, 2015, the balances of preneed receivables for cemetery interment rights and for merchandise and services were $24.4 million and $9.2 million, respectively, of which $10.6 million is presented in Accounts receivable and $23.0 million is presented in Preneed receivables. The unearned finance charges associated with these receivables were $4.6 million at December 31, 2014 and March 31, 2015.

We determine an allowance for customer cancellations and refunds on contracts in which revenue has been recognized on sales of cemetery interment rights. We have a collections policy where past due notifications are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received. We reserve 100% of the receivables on contracts in which the revenue has been recognized and payments are 90 days past due or more, which was approximately 4.9% of the total receivables on recognized sales at March 31, 2015. An allowance is recorded at the date that the contract is executed and periodically adjusted thereafter based upon actual collection experience at the business level. For the three months ended March 31, 2015, the change in the allowance for contract cancellations was as follows (in thousands):



	March 31, 2015
Beginning balance	$	2,140
Write-offs and cancellations	(603		)
Provision	116
Ending balance	$	1,653

The aging of past due financing receivables as of March 31, 2015 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	791	$	271	$	193	$	1,000	$	2,255	$	21,937	$	24,192
Deferred revenue	304		193		87		418		1,002		8,394		9,396
Total contracts	$	1,095	$	464	$	280	$	1,418	$	3,257	$	30,331	$	33,588

The aging of past due financing receivables as of December 31, 2014 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	756	$	407	$	250	$	1,439	$	2,852	$	21,394	$	24,246
Deferred revenue	296		204		116		720		1,336		8,333		9,669
Total contracts	$	1,052	$	611	$	366	$	2,159	$	4,188	$	29,727	$	33,915

Receivables from Preneed Trusts

3 Months Ended

Mar. 31, 2015

Receivables From Preneed Trusts [Abstract]

RECEIVABLES FROM PRENEED TRUSTS

7. RECEIVABLES FROM PRENEED TRUSTS

The receivables from preneed trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost. As of December 31, 2014 and March 31, 2015, receivables from preneed trusts were as follows (in thousands):



	December 31, 2014			March 31, 2015
Preneed trust funds, at cost	$	13,205		$	13,191
Less: allowance for contract cancellation	(396		)	(396		)
Receivables from preneed trusts, net	$	12,809		$	12,795

The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at December 31, 2014 and March 31, 2015. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes the unrealized gains and losses on trust assets.



	Historical Cost Basis		Fair Value
	(in thousands)
As of December 31, 2014
Cash and cash equivalents	$	2,834	$	2,834
Fixed income investments	7,880		7,893
Mutual funds and common stocks	2,467		2,586
Annuities	24		24
Total	$	13,205	$	13,337



	Historical Cost Basis		Fair Value
	(in thousands)
As of March 31, 2015
Cash and cash equivalents	$	2,773	$	2,773
Fixed income investments	7,939		7,989
Mutual funds and common stocks	2,463		2,559
Annuities	16		16
Total	$	13,191	$	13,337

Contracts Secured by Insurance	3 Months Ended
Contracts Secured by Insurance	Mar. 31, 2015
Contracts Secured by Insurance [Abstract]
CONTRACTS SECURED BY INSURANCE	8. CONTRACTS SECURED BY INSURANCE Certain preneed funeral contracts are secured by life insurance contracts. Generally, the proceeds of the life insurance policies have been assigned to us and will be paid upon the death of the insured. The proceeds will be used to satisfy the beneficiary’s obligations under the preneed contract for services and merchandise. Preneed funeral contracts secured by insurance totaled $313.0 million and $317.3 million at December 31, 2014 and March 31, 2015, respectively, and are not included on our Consolidated Balance Sheets.

Cemetery Perpetual Care Trust Investments

3 Months Ended

Mar. 31, 2015

Cemetery Perpetual Care Trust Investments [Abstract]

CEMETERY PERPETUAL CARE TRUST INVESTMENTS

Care trusts’ corpus on our Consolidated Balance Sheets represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014			March 31, 2015
Trust assets, at fair value	$	48,670		$	49,249
Obligations due from trust	(528		)	(65		)
Care trusts’ corpus	$	48,142		$	49,184

We are required by various state laws to pay a portion of the proceeds from the sale of cemetery property interment rights into perpetual care trust funds. The income earned from these perpetual care trusts offsets maintenance expenses for cemetery property and memorials. This trust fund income is recognized, as earned, in Cemetery revenues. Trust management fees charged by our wholly-owned registered investment advisor, CSV RIA, are included in revenue in the period in which they are earned.

Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash and common stock. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are municipal bonds, foreign debt, corporate debt and preferred stocks, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 in the three months ended March 31, 2015. There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 10 for further information of the fair value measurement and the three-level valuation hierarchy.

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at March 31, 2015 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	197	$	—	$	—		$	197
Fixed income securities:
Municipal bonds	2	230		—		(8		)	222
Foreign debt	2	4,012		48		(174		)	3,886
Corporate debt	2	19,530		337		(654		)	19,213
Preferred stock	2	12,539		234		(198		)	12,575
Common stock	1	11,978		1,492		(1,001		)	12,469
Trust securities		$	48,486	$	2,111	$	(2,035	)	$	48,562
Accrued investment income		$	687						$	687
Cemetery perpetual care trust investments									$	49,249
Market value as a percentage of cost									100.2		%

The estimated maturities of the fixed income securities included above are as follows (in thousands):



Due in one year or less	$	12
Due in one to five years	3,990
Due in five to ten years	4,732
Thereafter	27,162
	$	35,896

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2014 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	3,206	$	—	$	—		$	3,206
Fixed income securities:
Municipal bonds	2	229		5		—			234
Foreign debt	2	3,871		—		(156		)	3,715
Corporate debt	2	19,911		248		(1,428		)	18,731
Preferred stock	2	12,694		137		(214		)	12,617
Common stock	1	8,747		1,568		(653		)	9,662
Trust securities		$	48,658	$	1,958	$	(2,451	)	$	48,165
Accrued investment income		$	505						$	505
Cemetery perpetual care investments									$	48,670
Fair market value as a percentage of cost									99.0		%

We determine whether or not the assets in the cemetery perpetual care trusts have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis due to an other-than-temporary impairment is also recorded as a reduction to Care trusts’ corpus. In the three months ended March 31, 2015, we recorded a $0.5 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did not record any impairments in the three months ended March 31, 2014. At March 31, 2015, we had certain investments within our perpetual care trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature.

Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended March 31, 2015 and December 31, 2014 are shown in the following tables (in thousands):



	March 31, 2015
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Municipal bonds	$	222	$	(8	)	$	—	$	—		$	222	$	(8	)
Foreign debt	2,382		(174		)	—		—			2,382		(174		)
Corporate debt	12,214		(297		)	1,648		(357		)	13,862		(654		)
Preferred stock	4,865		(156		)	3,137		(42		)	8,002		(198		)
Common stock	9,865		(918		)	94		(83		)	9,959		(1,001		)
Total temporary impaired securities	$	29,548	$	(1,553	)	$	4,879	$	(482	)	$	34,427	$	(2,035	)



	December 31, 2014
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Foreign debt	$	3,716	$	(156	)	$	—	$	—		$	3,716	$	(156	)
Corporate debt	11,893		(513		)	1,328		(915		)	13,221		(1,428		)
Preferred stock	6,821		(191		)	2,133		(23		)	8,954		(214		)
Common stock	4,663		(616		)	44		(37		)	4,707		(653		)
Total temporary impaired securities	$	27,093	$	(1,476	)	$	3,505	$	(975	)	$	30,598	$	(2,451	)

Perpetual care trust investment security transactions recorded in Interest expense on our Consolidated Statements of Operations for the three months ended March 31, 2014 and 2015 were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Realized gains	$	417		$	190
Realized losses	(149		)	(425		)
(Increase) decrease in care trusts’ corpus	(268		)	235
Total	$	—		$	—

Perpetual care trust investment security transactions recorded in Cemetery revenue for the three months ended March 31, 2014 and 2015 were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Investment income	$	1,281		$	1,168
Realized loss, net	(242		)	(91		)
Total	$	1,039		$	1,077

Purchases and sales of investments in the perpetual care trusts were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Purchases	$	(4,935	)	$	(4,634	)
Sales	$	5,181		$	1,822

Fair Value Measurements

3 Months Ended

Mar. 31, 2015

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

Fair value is defined as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date applicable for items that are recognized or disclosed at fair value in the financial statements on a recurring basis. We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date.

We evaluated our financial assets and liabilities for those financial assets and liabilities that met the criteria of the disclosure requirements and fair value framework. The carrying values of cash and cash equivalents, trade receivables and trade payables approximate the fair values of those instruments due to the short-term nature of the instruments. The fair values of receivables on preneed funeral and cemetery contracts are impracticable to estimate because of the lack of a trading market and the diverse number of individual contracts with varying terms. Our long-term debt and Credit Facility (as defined in Note 12)are classified within Level 2 of the Fair Value Measurement hierarchy. The fair values of our long-term debt and Credit Facility approximate the carrying values of these instruments based on the index yields of similar securities compared to U.S. Treasury yield curves. The fair value of the convertible subordinated notes due 2021 was approximately $172.3 million at March 31, 2015 based on the last traded or broker quoted price. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual care trust investment categories on our Consolidated Balance Sheets as having met the criteria for fair value measurement. See Notes 5 and 9 to our Consolidated Financial Statements herein for the fair value hierarchy levels of our trust investments.

The following three-level valuation hierarchy based upon the transparency of inputs is utilized in the measurement and

valuation of financial assets or liabilities as of the measurement date:


•	Level 1 – Fair value of securities based on unadjusted quoted prices for identical assets or liabilities in active markets. Our investments classified as Level 1 securities include cash, common stock, U.S. treasury debt and equity mutual funds.

•

Level 2 – Fair value of securities estimated based on quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted market prices that are observable or that can be corroborated by observable market data by correlation. These inputs include interest rates, yield curves, credit risk, prepayment speeds, rating and tax-exempt status. Our investments classified as Level 2 securities include U.S agency obligations, municipal bonds, corporate debt, preferred stocks, foreign debt, mortgage backed securities, fixed income mutual funds and other investments.


•	Level 3 – Unobservable inputs based upon the reporting entity’s internally developed assumptions, which market participants would use in pricing the asset or liability. As of March 31, 2015, we did not have any assets that had fair values determined by Level 3 inputs and no liabilities measured at fair value.

We account for our investments as available-for-sale and measure them at fair value under the standards of financial accounting and reporting for investments in equity instruments that have readily determinable fair values and for all investments in debt securities.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Deferred Charges and Other Non-Current Assets

3 Months Ended

Mar. 31, 2015

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Assets Disclosure [Text Block]

DEFERRED CHARGES AND OTHER NON-CURRENT ASSETS

Deferred charges and other non-current assets at December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014		March 31, 2015
Prepaid agreements not-to-compete, net of accumulated amortization of $5,105 and $5,174, respectively	$	1,159	$	1,127
Deferred loan costs, net of accumulated amortization of $2,809 and $2,917, respectively	1,870		1,775
Convertible subordinated notes issuance costs, net of accumulated amortization of $375 and $493, respectively	3,252		3,134
Tradenames	7,660		8,856
Other	323		244
Deferred charges and other non-current assets	$	14,264	$	15,136

Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense was approximately $140,000 and $69,000 for the three months ended March 31, 2014 and 2015, respectively. Deferred loan costs are being amortized over the term of the related debt using the effective interest method. Debt issuance costs related to our convertible subordinated notes are being amortized using the effective interest method over the seven-year term of the notes. See Note 13 to the Consolidated Financial Statements herein for further discussion related to our convertible subordinated notes. Our tradenames have indefinite lives and therefore are not amortized. During the three months ended March 31, 2015, we increased tradenames by approximately $1.2 million related to our acquisition of a funeral home business in February 2015.

Long-Term Debt

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

LONG-TERM DEBT

Our long-term debt consisted of the following at December 31, 2014 and March 31, 2015 (in thousands):



	December 31, 2014			March 31, 2015
Revolving credit facility, secured, floating rate	$	40,500		$	41,000
Term loan, secured, floating rate	120,312			117,969
Acquisition debt	1,205			5,417
Less: current portion	(9,630		)	(10,414		)
Total long-term debt	$	152,387		$	153,972

As of March 31, 2015, we had a $325 million secured bank credit facility (the “Credit Facility”) with Bank of America, N.A. as Administrative Agent comprised of a $200 million revolving credit facility and a $125 million term loan. The Credit Facility also contains an accordion provision to borrow up to an additional $50 million in revolving loans, subject to certain conditions. The Credit Facility matures on March 31, 2019 and is collateralized by all personal property and funeral home real property in certain states. As of March 31, 2015, we had outstanding borrowings under the revolving credit facility of $41.0 million and approximately $118.0 million was outstanding on the term loan. No letters of credit were issued and outstanding under the Credit Facility at March 31, 2015. Under the Credit Facility, outstanding borrowings bear interest at either a prime rate or a LIBOR rate, plus an applicable margin based upon the Company's leverage ratio. At March 31, 2015, the prime rate margin was equivalent to 1.50% and the LIBOR margin was 2.50%. The weighted average interest rate on the Credit Facility for the three months ended March 31, 2015 was 2.7%. Borrowings under the term loan facility are subject to installment payments of 7.5% of the principal amount in the first two years following the effective date, 10.0% of the principal amount for the third and fourth years following the effective date and 12.5% of the principal amount per year thereafter, with the remaining balance payable upon maturity on March 31, 2019. Installment payments are made quarterly.

We have no material assets or operations independent of our subsidiaries. All assets and operations are held and conducted by our subsidiaries, each of which have fully and unconditionally guaranteed our obligations under the Credit Facility. Additionally, we do not currently have any significant restrictions on our ability to receive dividends or loans from any subsidiary guarantor under the Credit Facility.

We were in compliance with the covenants contained in the Credit Facility as of March 31, 2015. The Credit Facility contains key ratios that we must comply with including a requirement to maintain a leverage ratio of no more than 3.50 to 1.00 and a covenant to maintain a fixed charge coverage ratio of no less than 1.20 to 1.00. As of March 31, 2015, the leverage ratio was 2.46 to 1.00 and the fixed charge coverage ratio was 3.15 to 1.00.

Acquisition debt consists of deferred purchase price and promissory notes payable to sellers. The increase in acquisition debt of $4.2 million from December 31, 2014 was due primarily to the deferred payments related to the funeral home acquisition in February 2015. Refer to Note 3 to the Consolidated Financial Statements herein for further discussion concerning this acquisition. A majority of the notes bear interest ranging from 7.0% to 11.0%. A few notes bear interest at 0% and are discounted at imputed interest rates ranging from 8.5% to 11.0%. Original maturities range from five to twenty years.

Convertible Subordinated Notes

3 Months Ended

Mar. 31, 2015

Convertible Subordinated Notes [Abstract]

Convertible Subordinated Notes

CONVERTIBLE SUBORDINATED NOTES

On March 19, 2014, we issued $143.75 million aggregate principal amount of 2.75% Convertible Subordinated Notes due 2021 (the “Notes”). The Notes have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), and were offered only to “qualified institutional buyers” in compliance with Rule 144A under the Securities Act. The Notes are governed by an indenture dated as of March 19, 2014 between Wilmington Trust, National Association, as Trustee, and us (the “Indenture”). The Notes bear interest at 2.75%. Interest on the Notes began to accrue on March 19, 2014 and is payable semi-annually in arrears on March 15 and September 15 of each year.

The Notes are general unsecured obligations and are subordinated in the right of payment to all of our existing and future senior indebtedness and equal in right of payment with our other existing and future subordinated indebtedness. The initial conversion rate of the Notes is 44.3169 shares of our common stock per $1,000 principal amount of the Notes, equivalent to an initial conversion price of approximately $22.56 per share of common stock. The conversion rate is subject to adjustment upon the occurrence of certain events, as described in the Indenture.

The Notes mature on March 15, 2021, unless earlier converted or purchased by us. The conversion option of the Notes is not an embedded derivative. Holders of the Notes may convert their Notes at their option at any time prior to December 15, 2020 if certain conditions are met. We may not redeem the Notes prior to maturity. However, in the event of a fundamental change (as defined in the Indenture), subject to certain conditions, a holder of the Notes will have the option to require us to purchase all or a portion of its Notes for cash. The fundamental change purchase price will equal 100% of the principal amount of the Notes to be purchased, plus any accrued and unpaid interest up to, but excluding, the fundamental change purchase date.

We have recorded the issuance of the Notes per the guidance provided under ASC 470, Topic 20, Debt with Conversion and Other Options, which requires that we separate the Notes into a liability component and an equity component. The carrying amount of the liability is calculated by measuring the fair value of a similar liability that does not have an associated equity component. The carrying amount of the liability component was determined based on a bond discount rate of 6.75% per year. The carrying amount of the equity component representing the embedded conversion option was determined by deducting the fair value of the liability component from the initial proceeds of the Notes and is recorded in Additional Paid in Capital (“APIC”) on our Consolidated Balance Sheets. The excess of the principal amount of the liability over its carrying amount is amortized to interest expense using the effective interest method. The expected life of the liability component will not be reassessed in subsequent periods unless the terms are modified.

We received gross proceeds of $143.75 million and incurred total transaction costs of approximately $4.7 million, of which $4.4 million was paid in the three months ended March 31, 2014. We used a portion of the proceeds to repay our outstanding balance on our revolving credit facility and to redeem our existing convertible junior subordinated debentures.

Total transaction costs of $4.7 million were allocated to the liability and equity components in proportion to the allocation of the initial proceeds and accounted for as debt issuance costs and equity issuance costs, respectively. Debt issuance costs are included in Deferred charges and other non-current assets on our Consolidated Balance Sheets and are being amortized using the effective interest method over the seven-year term of the Notes. Equity issuance costs are included in APIC on our Consolidated Balance Sheets and are not amortized. Additionally, the recognition of the Notes as two separate components results in a tax basis difference associated with the liability component which represents a temporary tax difference. As a result, we recognized a deferred tax liability of $12.7 million related to this temporary difference which was recorded as a reduction to APIC and an increase to our deferred tax liability. The deferred tax liability is being amortized over the remaining term.

The carrying values of the liability and equity components of the Notes at December 31, 2014 and March 31, 2015 are reflected in our Consolidated Balance Sheets as follows (in thousands):



	December 31, 2014			March 31, 2015
Long-term liabilities:
Principal amount	$	143,750		$	143,750
Unamortized discount of liability component	(29,208		)	(28,381		)
Carrying value of the liability component	$	114,542		$	115,369

Equity component carrying value	$	17,973		$	17,973

The fair value of the Notes, which are Level 2 measurements, was approximately $172.3 million at March 31, 2015.

Interest expense on the Notes for the three months ended March 31, 2014 and 2015 included contractual coupon interest expense of $0.1 million and $1.0 million, respectively, and amortization of debt issuance costs of approximately $44,000 and $0.1 million, respectively. Accretion of the discount on the convertible subordinated notes was $0.2 million and $0.8 million for the three months ended March 31, 2014 and 2015, respectively. The unamortized discount is being amortized over the remaining term. The effective interest rate on the liability component for the three months ended March 31, 2014 and 2015 was 6.75%.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Litigation We are a party to various litigation matters and proceedings. For each of our outstanding legal matters, we evaluate the merits of the case, our exposure to the matter, possible legal or settlement strategies, and the likelihood of an unfavorable outcome. We intend to defend ourselves in the lawsuits described herein. If we determine that an unfavorable outcome is probable and can be reasonably estimated, we establish the necessary accruals. We hold certain insurance policies that may reduce cash outflows with respect to an adverse outcome of certain of these litigation matters. Leathermon, et al. v. Grandview Memorial Gardens, Inc., et al., United States District Court, Southern District of Indiana, Case No. 4:07-cv-137. On August 17, 2007, five plaintiffs filed a putative class action against the current and past owners of Grandview Cemetery in Madison, Indiana, including our subsidiaries that owned the cemetery from January 1997 until February 2001, on behalf of all individuals who purchased cemetery and burial goods and services at Grandview Cemetery. Plaintiffs are seeking monetary damages and claim that the cemetery owners performed burials negligently, breached Plaintiffs’ contracts and made misrepresentations regarding the cemetery. The Plaintiffs also allege that the claims occurred prior, during and after we owned the cemetery. On October 15, 2007, the case was removed from Jefferson County Circuit Court, Indiana to the Southern District of Indiana. On April 24, 2009, shortly before the Defendants had been scheduled to file their briefs in opposition to Plaintiffs’ motion for class certification, Plaintiffs moved to amend their complaint to add new class representatives and claims, while also seeking to abandon other claims. We, as well as several other Defendants, opposed Plaintiffs’ motion to amend their complaint and add parties. In April 2009, two Defendants moved to disqualify Plaintiffs’ counsel from further representing Plaintiffs in this action. On June 30, 2010, the court granted Defendants’ motion to disqualify Plaintiffs’ counsel. On May 6, 2010, Plaintiffs filed a petition for writ of mandamus with the Seventh Circuit Court of Appeals seeking relief from the trial court’s order of disqualification of counsel. On May 19, 2010, the Defendants responded to the petition of mandamus. On July 8, 2010, the Seventh Circuit denied Plaintiffs’ petition for writ of mandamus. Thus, pursuant to the trial court’s order, Plaintiffs were given 60 days from July 8, 2010 in which to retain new counsel to prosecute this action on their behalf. Plaintiffs retained new counsel and Plaintiffs’ counsel moved for leave to amend both the class representatives and the allegations stated within the complaint. Defendants filed oppositions to such amendments. The court issued an order permitting the Plaintiffs to proceed with amending the class representatives and a portion of their claims; however, certain of Plaintiffs’ claims have been dismissed. The parties reached a proposed class settlement, and the court granted its preliminary approval of such settlement by order dated March 19, 2014. Notice of the class settlement was provided pursuant to the Preliminary Order Approving Class Action Settlement, and no settlement class members opted out of the class nor objected to the terms of the settlement. The court issued its final approval of the settlement on June 23, 2014. The parties are administering the settlement in accordance with its terms.

Stockholders' Equity

3 Months Ended

Mar. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Stock Options

As of March 31, 2015, there were 1,985,755 stock options outstanding and 1,441,473 stock options which remain unvested. On February 24, 2015, we granted 628,000 options to certain employees at an option price of $22.58. These options will vest in one-third increments over a three-year period and have a seven-year term. On March 25, 2015, we granted 25,000 options to a new employee at an option price of $24.74. These options will vest in one-third increments over a three-year period and have a seven-year term. The value of all stock options granted in the three months ended March 31, 2015 is approximately $3.7 million.

The fair value of the option grants were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions:



	February 24, 2015		March 25, 2015
Dividend yield	0.44	%	0.40	%
Expected volatility	32.62	%	32.35	%
Risk-free interest rate	1.13	%	1.11	%
Expected life (years)	3.6		3.7
Black-Scholes value	$5.64		$6.22

We recorded pre-tax stock-based compensation expense for stock options totaling approximately $0.3 million and $0.6 million for the three months ended March 31, 2014 and 2015, respectively. The increase in expense for the three months ended March 31, 2015 was due to a larger number of stock option grants in the first quarter of 2015 at a higher option price compared to the option grants made in the first quarter of 2014.

Employee Stock Purchase Plan

During the first quarter of 2015, employees purchased a total of 12,408 shares of common stock through the employee stock purchase plan (“ESPP”) at a weighted average price of $17.14 per share. We recorded pre-tax stock-based compensation expense for the ESPP totaling approximately $116,000 and $73,000 for the three months ended March 31, 2014 and 2015, respectively.

The fair value of the right (option) to purchase shares under the ESPP is estimated on the date of grant (January 1 of each year) associated with the four quarterly purchase dates using the following assumptions:



	2015
Dividend yield	0.4	%
Expected volatility	24.35	%
Risk-free interest rate	0.02%, 0.11%, 0.18%, 0.25%
Expected life (years)	0.25, 0.50, 0.75, 1.00

Expected volatilities are based on the historical volatility during the previous twelve months of the underlying common stock. The risk-free rate for the quarterly purchase periods is based on the U.S. Treasury yields in effect at the time of the purchase. The expected life of the ESPP grants represents the calendar quarters from the beginning of the year to the purchase date (end of each quarter).

Restricted Stock Grants

From time to time, we issue shares of restricted common stock to certain officers and key employees of the Company from our stock benefit plans. The restricted stock shares issued to officers and key employees vest in either one-quarter or one-third increments over four or three-year terms, respectively. During the three months ended March 31, 2015, we issued a total of 37,900 restricted stock grants that vest over a three-year period with an aggregate grant date market value of approximately $0.9 million.

Related to the vesting of restricted stock awards awarded to our officers and key employees, we recorded $0.3 million and $0.4 million of pre-tax compensation expense, which is included in general, administrative and other expenses for the three months ended March 31, 2014 and 2015, respectively.

As of March 31, 2015, we had approximately $4.7 million of total unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of approximately 2.7 years.

Director Compensation Policy

We compensate our directors through cash payments, including retainers and meeting attendance fees, and through stock-based awards. Our Director Compensation Policy provides for the following cash payments, including retainers and meeting attendance fees:



		Annual Cash Retainer		Per Meeting Cash Fee⁽²⁾
Board - Independent Director	$	40,000	⁽¹⁾	$	2,000
Board - Lead Director	$	115,000	^{(1) (3)}	$	2,000
Audit Committee
Chair	$	17,500	⁽⁴⁾	$	2,000
Member	$	—		$	2,000
Compensation Committee
Chair	$	15,000	⁽⁴⁾	$	1,600
Member	$	—		$	1,600
Corporate Governance Committee
Chair	$	15,000	⁽⁴⁾	$	1,600
Member	$	—		$	1,600


(1)	Paid on a quarterly basis. No cash retainers are paid to employee directors.


(2)	Paid for attendance at any special or regular meeting of the Board or Committee, whether attended in person or by phone. No Per Meeting Cash Fees are paid to employee directors.


(3)	The Lead Director receives this annual retainer in addition to the retainer paid to other Independent Directors.


(4)	Paid on the date of our Annual Meeting of Stockholders.

Our Director Compensation Policy provides that any new independent director will receive, upon appointment or election to our Board, a grant of $100,000 in shares of our Common Stock. Following their initial appointment or election to our Board, each independent director of our Board is entitled to an annual equity retainer of $75,000 payable in shares of Common Stock, paid on the date of our Annual Meeting of Stockholders which will be held on May 19, 2015. Common Stock grants to our independent directors are issued under our Second Amended and Restated 2006 Long-Term Incentive Plan.

We recorded $0.2 million and $0.1 million of pre-tax compensation expense, which is included in general, administrative and other expenses, for the three months ended March 31, 2014 and 2015, respectively, related to the director fees and annual retainers.

Cash Dividends

During the three months ended March 31, 2015, our Board declared a quarterly dividend of $0.025 per share, totaling approximately $0.5 million, which was paid on March 2, 2015 to record holders of our common stock as of February 13, 2015. We have a dividend reinvestment program so that stockholders may elect to reinvest their dividends into additional shares of our common stock.

Accumulated other comprehensive income

Our components of Accumulated other comprehensive income are as follows:



	Accumulated Other Comprehensive Income
Balance at December 31, 2014	$	—
Increase in net unrealized gains associated with available-for-sale securities of the trusts	2,132
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(2,132		)
Balance at March 31, 2015	$	—

Major Segments of Business

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

MAJOR SEGMENTS OF BUSINESS

We conduct funeral and cemetery operations only in the United States. The following table presents revenue from continuing operations, pre-tax income (loss) from continuing operations and total assets by segment (in thousands):



	Funeral		Cemetery		Corporate			Consolidated
Revenues from continuing operations:
Three months ended March 31, 2015	$	50,137	$	13,116	$	—		$	63,253
Three months ended March 31, 2014	$	43,964	$	11,688	$	—		$	55,652
Income (loss) from continuing operations before income taxes:
Three months ended March 31, 2015	$	17,798	$	4,046	$	(10,821	)	$	11,023
Three months ended March 31, 2014	$	14,323	$	3,303	$	(14,952	)	$	2,674
Total assets:
March 31, 2015	$	579,551	$	241,452	$	14,232		$	835,235
December 31, 2014	$	568,842	$	240,009	$	18,677		$	827,528

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Supplemental Disclosure of Statement of Operations Information

3 Months Ended

Mar. 31, 2015

Supplemental Income Statement Elements [Abstract]

SUPPLEMENTAL DISCLOSURE OF STATEMENT OF OPERATIONS INFORMATION

The following information is supplemental disclosure for the Consolidated Statements of Operations (in thousands):



	For the Three Months Ended March 31,
	2014		2015
Revenues
Goods
Funeral	$	17,327	$	19,145
Cemetery	7,115		8,180
Total goods	$	24,442	$	27,325
Services
Funeral	$	24,157	$	28,439
Cemetery	2,652		2,910
Total services	$	26,809	$	31,349
Financial revenue
Preneed funeral commission income	$	564	$	355
Preneed funeral trust earnings	1,916		2,198
Cemetery trust earnings	1,584		1,641
Cemetery finance charges	337		385
Total financial revenue	$	4,401	$	4,579
Total revenues	$	55,652	$	63,253


Cost of revenues
Goods
Funeral	$	13,776	$	14,850
Cemetery	5,213		5,508
Total goods	$	18,989	$	20,358
Services
Funeral	$	11,853	$	13,283
Cemetery	1,724		1,732
Total services	$	13,577	$	15,015
Financial expenses
Preneed funeral commissions	$	247	$	264
Trust administration fees	30		80
Total financial expenses	$	277	$	344
Total cost of revenues	$	32,843	$	35,717

The costs of revenues, for purposes of this supplemental disclosure, include only field costs and expenses that are directly allocable between the goods, services and financial categories in the funeral and cemetery segments. Depreciation and amortization and regional and unallocated funeral and cemetery costs are not included in this disclosure.

Supplemental Disclosure of Cash Flow Information

3 Months Ended

Mar. 31, 2015

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Cash paid for interest	$	2,801		$	3,211
Cash paid (refunded) for income taxes	296			(10		)
Fair value of stock, stock options and performance awards issued to directors, officers and certain employees	8,002			4,554
Restricted common stock and options withheld for payroll taxes	1,079			1,364
Net (deposits) withdrawals into / from preneed funeral trusts	(3,060		)	367
Net deposits into preneed cemetery trusts	(1,134		)	(562		)
Net deposits into perpetual care trusts	(493		)	(579		)
Net decrease (increase) in preneed receivables	271			(147		)
Net (deposits) withdrawals of receivables into / from preneed trusts	(571		)	14
Net change in preneed funeral receivables increasing (decreasing) deferred revenue	513			(78		)
Net change in preneed cemetery receivables decreasing deferred revenue	(550		)	(4		)
Net deposits (withdrawals) into / from preneed funeral trust accounts increasing deferred preneed funeral receipts held in trust	3,060			(367		)
Net deposits into cemetery trust accounts increasing deferred cemetery receipts held in trust	1,134			562
Net deposits into perpetual care trust accounts increasing perpetual care trusts’ corpus	1,014			1,042

Earnings Per Share

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Share-based awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities and we have prepared our earnings per share calculations to exclude outstanding unvested restricted stock awards, using the two-class method, in the basic and diluted weighted average shares outstanding calculation.

The following table sets forth the computation of the basic and diluted earnings per share for the three months ended March 31, 2014 and 2015:



	For the Three Months Ended March 31,
	2014			2015
Numerator for basic and diluted earnings per share:
Numerator from continuing operations
Income from continuing operations	$	1,631		$	6,418
Less: Earnings allocated to unvested restricted stock	(37		)	(100		)
Income attributable to continuing operations	$	1,594		$	6,318

Numerator from discontinued operations
Income from discontinued operations	$	587		$	—
Less: Earnings allocated to unvested restricted stock	(13		)	—
Income attributable to discontinued operations	$	574		$	—


Denominator
Denominator for basic earnings per common share - weighted average shares outstanding	17,984			18,208
Effect of dilutive securities:
Stock options	159			248
Convertible subordinated notes	—			348
Denominator for diluted earnings per common share - weighted average shares outstanding	18,143			18,804

Basic earnings per common share:
Continuing operations	$	0.09		$	0.35
Discontinued operations	0.03			—
Basic earnings per common share	$	0.12		$	0.35

Diluted earnings per common share:
Continuing operations	$	0.09		$	0.34
Discontinued operations	0.03			—
Diluted earnings per common share	$	0.12		$	0.34

For the three months ended March 31, 2015, 25,000 options were excluded from the computation of diluted earnings per share because the inclusion of such options would result in an antidilutive effect. There were no options excluded from the computation of diluted earnings per share for the three months ended March 31, 2014.

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation, Policy	Principles of Consolidation The accompanying Consolidated Financial Statements include the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates, Policy	Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an ongoing basis, we evaluate our estimates and judgments, including those related to revenue recognition, realization of accounts receivable, goodwill, intangible assets, property and equipment and deferred tax assets and liabilities. We base our estimates on historical experience, third-party data and assumptions that we believe to be reasonable under the circumstances. The results of these considerations form the basis for making judgments about the amount and timing of revenues and expenses, the carrying value of assets and the recorded amounts of liabilities. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance, as there can be no assurance that our results of operations will be consistent from year to year.
Funeral and Cemetery Operations, Policy	Funeral and Cemetery Operations We record the revenue from sales of funeral and cemetery merchandise and services when the merchandise is delivered or the service is performed. Sales of cemetery interment rights are recorded as revenue in accordance with the retail land sales provisions for accounting for sales of real estate. This method provides for the recognition of revenue in the period in which the customer’s cumulative payments exceed 10% of the contract price related to the interment right. Costs related to the sales of interment rights, which include real property and other costs related to cemetery development activities, are charged to operations using the specific identification method in the period in which the sale of the interment right is recognized as revenue. Revenues to be recognized from the delivery of merchandise and performance of services related to contracts that were acquired in acquisitions are typically lower than those originated by us. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Allowances for bad debts and customer cancellations are provided at the date that the sale is recognized as revenue and are based on our historical experience and the current economic environment. We also monitor changes in delinquency rates and provide additional bad debt and cancellation reserves when warranted. When preneed sales of funeral services and merchandise are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recognized as revenues at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued.
Preneed Funeral and Cemetery Trust Funds , Policy	Preneed Funeral and Cemetery Trust Funds Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE, or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds. In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. For these reasons, we have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus. The investments of such trust funds are classified as available-for-sale and are reported at fair market value; therefore, the unrealized gains and losses, as well as accumulated and undistributed income and realized gains and losses are recorded to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus on our Consolidated Balance Sheets. Our future obligations to deliver merchandise and services are reported at estimated settlement amounts. Preneed funeral and cemetery trust investments are reduced by the trust investment earnings that we have been allowed to withdraw in certain states prior to maturity. These earnings, along with preneed contract collections not required by state law to be placed in trust, are recorded in Deferred preneed funeral revenue and Deferred preneed cemetery revenue until the service is performed or the merchandise is delivered. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment/entombment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide care and maintenance of the cemeteries and mausoleums. Such trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE, or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds. Trust management fees are earned by us for investment management and advisory services that are provided by our wholly-owned registered investment advisor (“CSV RIA”). As of March 31, 2015, CSV RIA provided these services to two institutions, which have custody of 76% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided.
Discontinued Operations, Policy	Discontinued Operations Effective January 1, 2015, we adopted the Financial Accounting Standards Board's (“FASB”) new guidance for reporting discontinued operations. In April 2014, the FASB amended the definition of “discontinued operations” to include only disposals or held-for-sale classifications for components or groups of components of an entity that represent a strategic shift that either has or will have a major effect on the entity's operations or financial results. Examples of a strategic shift that has or will have a major effect on an entity's operations and financial results include a disposal of a major geographical area, line of business, equity method of investment or other parts of an entity.
Property, Plant and Equipment, Policy	Property, Plant and Equipment Property, plant and equipment (including equipment under capital leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and betterments are capitalized. Depreciation of property, plant and equipment (including equipment under capital leases) is computed based on the straight-line method.
Business Combinations, Policy	Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date of an acquisition subsequently becomes available during the allocation period, we may adjust goodwill, assets or liabilities associated with such acquisition. Acquisition related costs are recognized separately from acquisitions and are expensed as incurred. During the three months ended March 31, 2015, we acquired one funeral home business in Clarksville, Tennessee. See Note 3 to the Consolidated Financial Statements herein for more information concerning this acquisition. There were no business acquisitions in the three months ended March 31, 2014.
Goodwill and Intangible Assets, Policy	Goodwill The excess of the purchase price over the fair value of identifiable net assets of businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral businesses. Goodwill is tested annually for impairment by assessing the fair value of each of our reporting units. The funeral segment reporting units consist of our East, Central and West regions in the United States, and we perform our annual impairment test of goodwill using information as of August 31^st of each year. In addition, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant adverse changes in the business climate which may be indicated by a decline in our market capitalization or decline in operating results. Our methodology for goodwill impairment testing is described in more detail in Notes 1 and 4 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2014 and further discussion of current period goodwill activity is included in Note 4 to the Consolidated Financial Statements herein. Intangible Assets Our intangible assets include tradenames resulting from acquisitions. Our tradenames are included in Deferred charges and other non-current assets on our Consolidated Balance Sheets. Our tradenames are considered to have an indefinite life and are not subject to amortization. We test for impairment of intangible assets annually at the end of each year. In addition to our annual review, we assess the impairment of intangible assets whenever events or changes in circumstances indicate that the carrying value may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under performance relative to historical results and significant negative industry or economic trends.
Stock Plans and Stock-Based Compensation, Policy	Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans under which we may grant restricted stock, stock options, performance awards and stock from our employee stock purchase plan, which are described in more detail in Note 18 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2014. We recognize compensation expense in an amount equal to the fair value of the share-based awards expected to vest over the requisite service period. Fair value is determined on the date of the grant. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. See Note 15 to the Consolidated Financial Statements herein for additional information on our stock-based compensation plans.
Computation of Earnings Per Common Share, Policy	Computation of Earnings Per Common Share Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. Dilutive common equivalent shares consist of stock options and our convertible subordinated notes. Share-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are recognized as participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities, and we have prepared our earnings per share calculations attributable to common stockholders to exclude outstanding unvested restricted stock awards, using the two-class method, in both the basic and diluted weighted average shares outstanding calculation.
Fair Value Measurements, Policy	Fair Value Measurements We define fair value as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value. We have not elected to measure any additional financial instruments and certain other items at fair value that are not currently required to be measured at fair value. To determine the fair value of assets and liabilities in an environment where the volume and level of activity for the asset or liability have significantly decreased, the exit price is used as the fair value measurement. For the three months ended March 31, 2015, we did not incur significant decreases in the volume or level of activity of any asset or liability. We consider an impairment of debt and equity securities other-than-temporary unless (a) the investor has the ability and intent to hold an investment and (b) evidence indicating the cost of the investment is recoverable before we are more likely than not required to sell the investment. If an impairment is indicated, then an adjustment is made to reduce the carrying amount to fair value with a corresponding reduction to deferred preneed receipts held in trust. In the three months ended March 31, 2015, we recorded impairments totaling $1.8 million for other-than-temporary declines in the fair value related to unrealized losses on certain investments. Refer to Notes 5 and 9 for further discussion concerning these impairments. We did not record any impairments in the three months ended March 31, 2014. In the ordinary course of business, we are typically exposed to a variety of market risks. Currently, these are primarily related to changes in fair market values related to outstanding debts and changes in the values of securities associated with the preneed and perpetual care trusts. Management is actively involved in monitoring exposure to market risk and developing and utilizing risk management techniques when appropriate and when available for a reasonable price.
Income Taxes, Policy	Income Taxes We and our subsidiaries file a consolidated U.S. Federal income tax return, separate income tax returns in 14 states in which we operate and combined or unitary income tax returns in 13 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized. We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheets. We have reviewed our income tax positions and identified certain tax deductions, primarily related to business acquisitions that are not certain. Our policy with respect to potential penalties and interest is to record them as “Other” expense and “Interest” expense, respectively.

Basis of Presentation and Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Property, Plant and Equipment

Property, plant and equipment was comprised of the following at December 31, 2014 and March 31, 2015:



	December 31, 2014			March 31, 2015
	(in thousands)
Land	$	66,957		$	68,107
Buildings and improvements	148,483			156,257
Furniture, equipment and automobiles	66,020			67,185
Property, plant and equipment, at cost	281,460			291,549
Less: accumulated depreciation	(95,249		)	(97,565		)
Property, plant and equipment, net	$	186,211		$	193,984

Acquisitions Acquisitions (Tables)

3 Months Ended

Mar. 31, 2015

Business Combinations [Abstract]

Schedule of Assets Acquired

The following table summarizes the fair value of the assets acquired (in thousands):



Current assets	$	39
Property, plant & equipment	3,697
Goodwill	3,849
Deferred charges and other non-current assets	1,196
Purchase price	$	8,781

Goodwill (Tables)

3 Months Ended

Mar. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill

The following table presents the changes in goodwill on our Consolidated Balance Sheets during the three months ended March 31, 2015 (in thousands):




Goodwill as of December 31, 2014	$	257,442
Increase in goodwill related to acquisitions	3,849
Goodwill as of March 31, 2015	$	261,291

Preneed Trust Investments (Tables)

3 Months Ended

Mar. 31, 2015

Preneed Trust Investments [Abstract]

Components of preneed cemetery trust investments

The components of Preneed cemetery trust investments on our Consolidated Balance Sheets at December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014			March 31, 2015
Preneed cemetery trust investments, at fair value	$	74,198		$	74,742
Less: allowance for contract cancellation	(2,226		)	(2,208		)
Preneed cemetery trust investments, net	$	71,972		$	72,534

Cost and fair market values associated with preneed cemetery trust investments

The cost and fair market values associated with preneed cemetery trust investments at March 31, 2015 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	1,028	$	—	$	—		$	1,028
Fixed income securities:
Municipal bonds	2	348		—		(12		)	336
Foreign debt	2	6,060		72		(261		)	5,871
Corporate debt	2	29,393		494		(987		)	28,900
Preferred stock	2	18,828		343		(300		)	18,871
Common stock	1	17,952		2,235		(1,484		)	18,703
Trust securities		$	73,609	$	3,144	$	(3,044	)	$	73,709
Accrued investment income		$	1,033						$	1,033
Preneed cemetery trust investments									$	74,742
Market value as a percentage of cost									100.1		%

The cost and fair market values associated with preneed cemetery trust investments at December 31, 2014 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	5,591	$	—	$	—		$	5,591
Fixed income securities:
Municipal bonds	2	347		9		—			356
Foreign debt	2	5,874		—		(237		)	5,637
Corporate debt	2	30,108		362		(2,167		)	28,303
Preferred stock	2	19,154		199		(325		)	19,028
Mortgage backed securities	2	1		—		—			1
Common stock	1	13,128		2,357		(966		)	14,519
Trust securities		$	74,203	$	2,927	$	(3,695	)	$	73,435
Accrued investment income		$	763						$	763
Preneed cemetery trust investments									$	74,198
Market value as a percentage of cost									99.0		%

Estimated maturities of fixed preneed cemetery trust income securities

The estimated maturities of the fixed income securities included above are as follows (in thousands):



Due in one year or less	$	18
Due in one to five years	5,998
Due in five to ten years	7,154
Thereafter	40,808
Total	$	53,978

Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments



	March 31, 2015
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Municipal bonds	$	336	$	(12	)	$	—	$	—		$	336	$	(12	)
Foreign debt	3,579		(261		)	—		—			3,579		(261		)
Corporate debt	18,431		(448		)	2,488		(539		)	20,919		(987		)
Preferred stock	7,340		(235		)	4,734		(65		)	12,074		(300		)
Common stock	14,623		(1,360		)	139		(124		)	14,762		(1,484		)
Total temporary impaired securities	$	44,309	$	(2,316	)	$	7,361	$	(728	)	$	51,670	$	(3,044	)



	December 31, 2014
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Foreign debt	$	5,629	$	(237	)	$	—	$	—		$	5,629	$	(237	)
Corporate debt	18,051		(778		)	2,016		(1,389		)	20,067		(2,167		)
Preferred stock	10,342		(289		)	3,236		(36		)	13,578		(325		)
Common stock	6,904		(911		)	65		(55		)	6,969		(966		)
Total temporary impaired securities	$	40,926	$	(2,215	)	$	5,317	$	(1,480	)	$	46,243	$	(3,695	)

Preneed cemetery trust investment security transactions



	For the Three Months Ended March 31,
	2014			2015
Investment income	$	543		$	517
Realized gains	539			358
Realized losses	(188		)	(798		)
Expenses and taxes	(558		)	(319		)
(Increase) decrease in deferred preneed cemetery receipts held in trust	(336		)	242
	$	—		$	—

Purchases and sales of investments in preneed cemetary trusts

Purchases and sales of investments in the preneed cemetery trusts were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Purchases	$	(8,160	)	$	(7,008	)
Sales	$	8,537		$	2,752

Components of preneed funeral trust investments

The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014			March 31, 2015
Preneed funeral trust investments, at market value	$	100,579		$	100,162
Less: allowance for contract cancellation	(2,972		)	(2,922		)
Preneed funeral trust investments, net	$	97,607		$	97,240

Estimated maturities of fixed preneed funeral trust income securities

The estimated maturities of the fixed income securities included above are as follows (in thousands):



Due in one year or less	$	562
Due in one to five years	5,415
Due in five to ten years	6,476
Thereafter	34,091
Total	$	46,544

Cost and fair market values associated with preneed funeral trust investments

The cost and fair market values associated with preneed funeral trust investments at March 31, 2015 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	13,589	$	—	$	—		$	13,589
Fixed income securities:
U.S treasury debt	1	2,035		40		—			2,075
U.S. agency obligations	2	30		1		—			31
Municipal bonds	2	272		—		(10		)	262
Foreign debt	2	4,740		56		(206		)	4,590
Corporate debt	2	23,619		556		(771		)	23,404
Preferred stock	2	15,721		397		(235		)	15,883
Mortgage backed securities	2	295		6		(2		)	299
Common stock	1	14,179		1,803		(1,183		)	14,799
Mutual funds:
Equity	1	14,082		1,547		(97		)	15,532
Fixed income	2	5,296		139		(54		)	5,381
Other investments	2	3,529		—		(31		)	3,498
Trust securities		$	97,387	$	4,545	$	(2,589	)	$	99,343
Accrued investment income		$	819						$	819
Preneed funeral trust investments									$	100,162
Market value as a percentage of cost									102.0		%

The cost and fair market values associated with preneed funeral trust investments at December 31, 2014 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	17,501	$	—	$	—		$	17,501
Fixed income securities:
U.S. treasury debt	1	2,037		32		(15		)	2,054
U.S. agency obligations	2	30		—		—			30
Foreign debt	2	4,653		—		(188		)	4,465
Corporate debt	2	24,761		469		(1,718		)	23,512
Preferred stock	2	16,166		256		(261		)	16,161
Mortgage backed securities	2	309		8		(3		)	314
Common stock	1	10,544		1,926		(783		)	11,687
Mutual funds:
Equity	1	14,126		1,370		(181		)	15,315
Fixed income	2	5,351		115		(72		)	5,394
Other investments	2	3,560		—		(29		)	3,531
Trust securities		$	99,038	$	4,176	$	(3,250	)	$	99,964
Accrued investment income		$	615						$	615
Preneed funeral trust investments									$	100,579
Market value as a percentage of cost									100.9		%

Schedule of fair market value and unrealized loss on preneed funeral trust investments



	March 31, 2015
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
U.S. debt	$	259	$	—		$	—	$	—		$	259	$	—
Municipal bonds	262		(10		)	—		—			262		(10		)
Foreign debt	2,825		(206		)	—		—			2,825		(206		)
Corporate debt	14,413		(350		)	1,946		(422		)	16,359		(772		)
Preferred stock	5,754		(184		)	3,711		(51		)	9,465		(235		)
Mortgage backed securities	—		—			45		(2		)	45		(2		)
Mutual funds:
Equity	11,655		(1,084		)	110		(98		)	11,765		(1,182		)
Equity and other	6,576		(97		)	1,114		—			7,690		(97		)
Fixed income	2,784		(23		)	701		(31		)	3,485		(54		)
Other investments	—		—			42		(31		)	42		(31		)
Total temporary impaired securities	$	44,528	$	(1,954	)	$	7,669	$	(635	)	$	52,197	$	(2,589	)



	December 31, 2014
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
U.S. debt	$	500	$	—		$	836	$	(15	)	$	1,336	$	(15	)
Foreign debt	4,471		(188		)	—		—			4,471		(188		)
Corporate debt	14,310		(617		)	1,598		(1,101		)	15,908		(1,718		)
Preferred stock	8,300		(232		)	2,597		(29		)	10,897		(261		)
Mortgage backed securities	—		—			51		(3		)	51		(3		)
Mutual funds:
Equity	5,594		(739		)	53		(44		)	5,647		(783		)
Equity and other	4,204		(180		)	6		(1		)	4,210		(181		)
Fixed income	888		(19		)	1,026		(53		)	1,914		(72		)
Other investments	—		—			42		(29		)	42		(29		)
Total temporary impaired securities	$	38,267	$	(1,975	)	$	6,209	$	(1,275	)	$	44,476	$	(3,250	)

Preneed funeral trust investment security transactions



	For the Three Months Ended March 31,
	2014			2015
Investment income	$	645		$	556
Realized gains	494			294
Realized losses	(198		)	(625		)
Expenses and taxes	(405		)	(260		)
(Increase) decrease in deferred preneed funeral receipts held in trust	(536		)	35
	$	—		$	—

Purchases and sales of investments in preneed funeral trusts

Purchases and sales of investments in the preneed funeral trusts were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Purchases	$	(6,990	)	$	(5,489	)
Sales	$	7,537		$	2,302

Preneed Cemetery Receivables (Tables)

3 Months Ended

Mar. 31, 2015

Preneed Cemetery Receivables [Abstract]

Preneed Cemetery Receivables

, the change in the allowance for contract cancellations was as follows (in thousands):



	March 31, 2015
Beginning balance	$	2,140
Write-offs and cancellations	(603		)
Provision	116
Ending balance	$	1,653

Aging of Past Due Financing Receivables

The aging of past due financing receivables as of March 31, 2015 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	791	$	271	$	193	$	1,000	$	2,255	$	21,937	$	24,192
Deferred revenue	304		193		87		418		1,002		8,394		9,396
Total contracts	$	1,095	$	464	$	280	$	1,418	$	3,257	$	30,331	$	33,588

Receivables from Preneed Trusts (Tables)

3 Months Ended

Mar. 31, 2015

Receivables From Preneed Trusts [Abstract]

Receivables from Preneed Trusts

As of December 31, 2014 and March 31, 2015, receivables from preneed trusts were as follows (in thousands):



	December 31, 2014			March 31, 2015
Preneed trust funds, at cost	$	13,205		$	13,191
Less: allowance for contract cancellation	(396		)	(396		)
Receivables from preneed trusts, net	$	12,809		$	12,795

Composition of Assets Held in Trust



	Historical Cost Basis		Fair Value
	(in thousands)
As of December 31, 2014
Cash and cash equivalents	$	2,834	$	2,834
Fixed income investments	7,880		7,893
Mutual funds and common stocks	2,467		2,586
Annuities	24		24
Total	$	13,205	$	13,337



	Historical Cost Basis		Fair Value
	(in thousands)
As of March 31, 2015
Cash and cash equivalents	$	2,773	$	2,773
Fixed income investments	7,939		7,989
Mutual funds and common stocks	2,463		2,559
Annuities	16		16
Total	$	13,191	$	13,337

Cemetery Perpetual Care Trust Investments (Tables)

3 Months Ended

Mar. 31, 2015

Cemetery Perpetual Care Trust Investments [Abstract]

Components of care trusts' corpus

The components of Care trusts’ corpus as of December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014			March 31, 2015
Trust assets, at fair value	$	48,670		$	49,249
Obligations due from trust	(528		)	(65		)
Care trusts’ corpus	$	48,142		$	49,184

Cost and fair market values associated with the trust investments held in perpetual care trust funds

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at March 31, 2015 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	197	$	—	$	—		$	197
Fixed income securities:
Municipal bonds	2	230		—		(8		)	222
Foreign debt	2	4,012		48		(174		)	3,886
Corporate debt	2	19,530		337		(654		)	19,213
Preferred stock	2	12,539		234		(198		)	12,575
Common stock	1	11,978		1,492		(1,001		)	12,469
Trust securities		$	48,486	$	2,111	$	(2,035	)	$	48,562
Accrued investment income		$	687						$	687
Cemetery perpetual care trust investments									$	49,249
Market value as a percentage of cost									100.2		%

Estimated maturities of fixed perpetual care trust income securities

The estimated maturities of the fixed income securities included above are as follows (in thousands):



Due in one year or less	$	12
Due in one to five years	3,990
Due in five to ten years	4,732
Thereafter	27,162
	$	35,896

Cost and fair Market Values Associated with Trust Investments Held in Perpetual Care Trust Funds [Table Text Block]

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2014 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	3,206	$	—	$	—		$	3,206
Fixed income securities:
Municipal bonds	2	229		5		—			234
Foreign debt	2	3,871		—		(156		)	3,715
Corporate debt	2	19,911		248		(1,428		)	18,731
Preferred stock	2	12,694		137		(214		)	12,617
Common stock	1	8,747		1,568		(653		)	9,662
Trust securities		$	48,658	$	1,958	$	(2,451	)	$	48,165
Accrued investment income		$	505						$	505
Cemetery perpetual care investments									$	48,670
Fair market value as a percentage of cost									99.0		%

Schedule of fair market value and unrealized loss on perteptual care trust investments



	March 31, 2015
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Municipal bonds	$	222	$	(8	)	$	—	$	—		$	222	$	(8	)
Foreign debt	2,382		(174		)	—		—			2,382		(174		)
Corporate debt	12,214		(297		)	1,648		(357		)	13,862		(654		)
Preferred stock	4,865		(156		)	3,137		(42		)	8,002		(198		)
Common stock	9,865		(918		)	94		(83		)	9,959		(1,001		)
Total temporary impaired securities	$	29,548	$	(1,553	)	$	4,879	$	(482	)	$	34,427	$	(2,035	)



	December 31, 2014
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses			Fair Market Value		Unrealized Losses
Fixed income securities:
Foreign debt	$	3,716	$	(156	)	$	—	$	—		$	3,716	$	(156	)
Corporate debt	11,893		(513		)	1,328		(915		)	13,221		(1,428		)
Preferred stock	6,821		(191		)	2,133		(23		)	8,954		(214		)
Common stock	4,663		(616		)	44		(37		)	4,707		(653		)
Total temporary impaired securities	$	27,093	$	(1,476	)	$	3,505	$	(975	)	$	30,598	$	(2,451	)

Perpetual care trust investment security transactions recorded in interest income and other, net



	For the Three Months Ended March 31,
	2014			2015
Realized gains	$	417		$	190
Realized losses	(149		)	(425		)
(Increase) decrease in care trusts’ corpus	(268		)	235
Total	$	—		$	—

Perpetual care trust investment security transactions recorded in cemetery revenue

Perpetual care trust investment security transactions recorded in Cemetery revenue for the three months ended March 31, 2014 and 2015 were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Investment income	$	1,281		$	1,168
Realized loss, net	(242		)	(91		)
Total	$	1,039		$	1,077

Purchases and sales of investments in perpetual care trusts

Purchases and sales of investments in the perpetual care trusts were as follows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Purchases	$	(4,935	)	$	(4,634	)
Sales	$	5,181		$	1,822

Deferred Charges and Other Non-Current Assets (Tables)

3 Months Ended

Mar. 31, 2015

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]

Deferred charges and other non-current assets at December 31, 2014 and March 31, 2015 were as follows (in thousands):



	December 31, 2014		March 31, 2015
Prepaid agreements not-to-compete, net of accumulated amortization of $5,105 and $5,174, respectively	$	1,159	$	1,127
Deferred loan costs, net of accumulated amortization of $2,809 and $2,917, respectively	1,870		1,775
Convertible subordinated notes issuance costs, net of accumulated amortization of $375 and $493, respectively	3,252		3,134
Tradenames	7,660		8,856
Other	323		244
Deferred charges and other non-current assets	$	14,264	$	15,136

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Schedule of Long-term Debt

long-term debt consisted of the following at December 31, 2014 and March 31, 2015 (in thousands):



	December 31, 2014			March 31, 2015
Revolving credit facility, secured, floating rate	$	40,500		$	41,000
Term loan, secured, floating rate	120,312			117,969
Acquisition debt	1,205			5,417
Less: current portion	(9,630		)	(10,414		)
Total long-term debt	$	152,387		$	153,972

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Convertible Subordinated Notes (Tables)

3 Months Ended

Mar. 31, 2015

Convertible Subordinated Notes [Abstract]

Schedule of Liability and Equity Components of Convertible Subordinated Notes

The carrying values of the liability and equity components of the Notes at December 31, 2014 and March 31, 2015 are reflected in our Consolidated Balance Sheets as follows (in thousands):



	December 31, 2014			March 31, 2015
Long-term liabilities:
Principal amount	$	143,750		$	143,750
Unamortized discount of liability component	(29,208		)	(28,381		)
Carrying value of the liability component	$	114,542		$	115,369

Equity component carrying value	$	17,973		$	17,973

Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The fair value of the option grants were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions:



	February 24, 2015		March 25, 2015
Dividend yield	0.44	%	0.40	%
Expected volatility	32.62	%	32.35	%
Risk-free interest rate	1.13	%	1.11	%
Expected life (years)	3.6		3.7
Black-Scholes value	$5.64		$6.22

Assumptions for the fair value of the right (option) to purchase shares under ESPP



	2015
Dividend yield	0.4	%
Expected volatility	24.35	%
Risk-free interest rate	0.02%, 0.11%, 0.18%, 0.25%
Expected life (years)	0.25, 0.50, 0.75, 1.00

Schedule of Accumulated Other Comprehensive Income

Our components of Accumulated other comprehensive income are as follows:



	Accumulated Other Comprehensive Income
Balance at December 31, 2014	$	—
Increase in net unrealized gains associated with available-for-sale securities of the trusts	2,132
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(2,132		)
Balance at March 31, 2015	$	—

Major Segments of Business (Tables)

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Revenue, pre-tax income and total and total assets by segments

The following table presents revenue from continuing operations, pre-tax income (loss) from continuing operations and total assets by segment (in thousands):



	Funeral		Cemetery		Corporate			Consolidated
Revenues from continuing operations:
Three months ended March 31, 2015	$	50,137	$	13,116	$	—		$	63,253
Three months ended March 31, 2014	$	43,964	$	11,688	$	—		$	55,652
Income (loss) from continuing operations before income taxes:
Three months ended March 31, 2015	$	17,798	$	4,046	$	(10,821	)	$	11,023
Three months ended March 31, 2014	$	14,323	$	3,303	$	(14,952	)	$	2,674
Total assets:
March 31, 2015	$	579,551	$	241,452	$	14,232		$	835,235
December 31, 2014	$	568,842	$	240,009	$	18,677		$	827,528

Supplemental Disclosure of Statement of Operations Information (Tables)

3 Months Ended

Mar. 31, 2015

Supplemental Income Statement Elements [Abstract]

Supplemental Disclosure for the Consolidated Statements of Operations

The following information is supplemental disclosure for the Consolidated Statements of Operations (in thousands):



	For the Three Months Ended March 31,
	2014		2015
Revenues
Goods
Funeral	$	17,327	$	19,145
Cemetery	7,115		8,180
Total goods	$	24,442	$	27,325
Services
Funeral	$	24,157	$	28,439
Cemetery	2,652		2,910
Total services	$	26,809	$	31,349
Financial revenue
Preneed funeral commission income	$	564	$	355
Preneed funeral trust earnings	1,916		2,198
Cemetery trust earnings	1,584		1,641
Cemetery finance charges	337		385
Total financial revenue	$	4,401	$	4,579
Total revenues	$	55,652	$	63,253


Cost of revenues
Goods
Funeral	$	13,776	$	14,850
Cemetery	5,213		5,508
Total goods	$	18,989	$	20,358
Services
Funeral	$	11,853	$	13,283
Cemetery	1,724		1,732
Total services	$	13,577	$	15,015
Financial expenses
Preneed funeral commissions	$	247	$	264
Trust administration fees	30		80
Total financial expenses	$	277	$	344
Total cost of revenues	$	32,843	$	35,717

Supplemental Disclosure of Cash Flow Information (Tables)

3 Months Ended

Mar. 31, 2015

Supplemental Cash Flow Information [Abstract]

Supplemental Disclosure for the Consolidated Statements of Cash Flows

The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands):



	For the Three Months Ended March 31,
	2014			2015
Cash paid for interest	$	2,801		$	3,211
Cash paid (refunded) for income taxes	296			(10		)
Fair value of stock, stock options and performance awards issued to directors, officers and certain employees	8,002			4,554
Restricted common stock and options withheld for payroll taxes	1,079			1,364
Net (deposits) withdrawals into / from preneed funeral trusts	(3,060		)	367
Net deposits into preneed cemetery trusts	(1,134		)	(562		)
Net deposits into perpetual care trusts	(493		)	(579		)
Net decrease (increase) in preneed receivables	271			(147		)
Net (deposits) withdrawals of receivables into / from preneed trusts	(571		)	14
Net change in preneed funeral receivables increasing (decreasing) deferred revenue	513			(78		)
Net change in preneed cemetery receivables decreasing deferred revenue	(550		)	(4		)
Net deposits (withdrawals) into / from preneed funeral trust accounts increasing deferred preneed funeral receipts held in trust	3,060			(367		)
Net deposits into cemetery trust accounts increasing deferred cemetery receipts held in trust	1,134			562
Net deposits into perpetual care trust accounts increasing perpetual care trusts’ corpus	1,014			1,042

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of the basic and diluted earnings per share for the three months ended March 31, 2014 and 2015:



	For the Three Months Ended March 31,
	2014			2015
Numerator for basic and diluted earnings per share:
Numerator from continuing operations
Income from continuing operations	$	1,631		$	6,418
Less: Earnings allocated to unvested restricted stock	(37		)	(100		)
Income attributable to continuing operations	$	1,594		$	6,318

Numerator from discontinued operations
Income from discontinued operations	$	587		$	—
Less: Earnings allocated to unvested restricted stock	(13		)	—
Income attributable to discontinued operations	$	574		$	—


Denominator
Denominator for basic earnings per common share - weighted average shares outstanding	17,984			18,208
Effect of dilutive securities:
Stock options	159			248
Convertible subordinated notes	—			348
Denominator for diluted earnings per common share - weighted average shares outstanding	18,143			18,804

Basic earnings per common share:
Continuing operations	$	0.09		$	0.35
Discontinued operations	0.03			—
Basic earnings per common share	$	0.12		$	0.35

Diluted earnings per common share:
Continuing operations	$	0.09		$	0.34
Discontinued operations	0.03			—
Diluted earnings per common share	$	0.12		$	0.34

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2015 USD ($) funeral_homes cemeteries institution states segment shares	Mar. 31, 2014 USD ($) shares	Dec. 31, 2014 USD ($)
Organization Description and Operations [Line Items]
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities	$ 1,800
Number of business segments \| segment	2
Period after which commissions are no longer subject to refund	1 year
Accounts Receivable, Net, Current	$ 18,637		$ 19,264
Preneed receivables	26,431		26,284
Bad debt expense	$ 424	$ 700
Effect of dilutive securities, Convertible junior subordinated debentures (in shares) \| shares	348	0
Number of institutions for which the Company provides management services \| institution	2
The percentage of trust assets in custody of institution receiving trust management services	76.00%
Income tax benefit	$ 4,605	$ 1,043
Funeral [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Net, Current	8,900		10,000
Preneed receivables	7,500		7,400
Cemetery [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Net, Current	9,500		9,100
Preneed receivables	$ 18,900		$ 18,900
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) \| funeral_homes	165
Number of states in which Company operates \| states	27
Cemeteries [Member]
Organization Description and Operations [Line Items]
Number of states in which Company operates \| states	11
Number of owned and operated cemeteries (in Cemetaries) \| cemeteries	32

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 291,549		$ 281,460
Less: accumulated depreciation	(97,565)		(95,249)
Property, plant and equipment, net	193,984		186,211
Depreciation expense	2,600	$ 2,200
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	68,107		66,957
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	156,257		148,483
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 67,185		$ 66,020

Basis of Presentation and Summary of Significant Accounting Policies (Business Combinations) (Details)	3 Months Ended
	Mar. 31, 2015 acquisitions
Funeral homes [Member]
Business Acquisition [Line Items]
Number of acquisitions	1

Basis of Presentation and Summary of Significant Accounting Policies (Fair Value) (Details)	12 Months Ended
	Dec. 31, 2014 USD ($) states	Mar. 31, 2015 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value		$ 0
Convertible subordinated notes due 2021	$ 114,542,000	115,369,000
Level 3 inputs [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value		$ 0
Combined and Unitary Income Tax Return [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of States in Which Entity Files Unitary Tax Returns \| states	13
Separate Income Tax Returns [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of states in which entity files separate state income tax returns \| states	14

Acquisitions (Narrative) (Details) $ in Thousands	Feb. 25, 2015 USD ($) installment	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 261,291	$ 257,442
Funeral homes [Member]
Business Acquisition [Line Items]
Purchase price	$ 8,781
Purchase price, cash paid	4,300
Purchase price, present value of deferred payments	4,500
Purchase price, deferred payments, gross	$ 5,500
Number of installment payments \| installment	20
Amount of each installment payment	$ 300
Installment payments, term	5 years
Current assets	$ 39
Property, plant & equipment	3,697
Goodwill	3,849
Deferred charges and other non-current assets	$ 1,196

Assets Held for Sale and Discontinued Operations (Assets and Liabilities Associated with the Cemetery and Funeral Home Businesses Held for Sale) (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Assets:
Preneed cemetery trust investments	$ 72,534	$ 71,972
Preneed funeral trust investments	97,240	97,607
Preneed receivables	26,431	26,284
Goodwill	261,291	257,442
Cemetery perpetual care trust investments	49,249	48,670
Liabilities:
Deferred preneed cemetery revenue	56,871	56,875
Deferred preneed funeral revenue	31,187	31,265
Deferred preneed funeral receipts held in trust	97,240	97,607
Care trusts corpus	$ 49,184	$ 48,142

Goodwill (Changes in Goodwill) (Details) $ in Thousands	3 Months Ended
Goodwill (Changes in Goodwill) (Details) $ in Thousands	Mar. 31, 2015 USD ($)
Goodwill [Roll Forward]
Goodwill at beginning of period	$ 257,442
Increase in goodwill related to acquisitions	3,849
Goodwill at end of period	$ 261,291

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0
Preneed cemetery trust investments	72,534,000	$ 71,972,000
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetary trust investments, at fair value	74,742,000	74,198,000
Less: allowance for contract cancellation	(2,208,000)	(2,226,000)
Preneed cemetery trust investments	$ 72,534,000	$ 71,972,000

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Other than Temporary Impairment Losses, Investments	$ 700
Cost	73,609	$ 74,203
Unrealized Gains	3,144	2,927
Unrealized Losses	(3,044)	(3,695)
Fair Market Value	73,709	73,435
Preneed cemetery trust investments	$ 74,742	$ 74,198
Fair market value as a percentage of cost	100.10%	99.00%
Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 1,028	$ 5,591
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,028	5,591
Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	348		$ 347
Unrealized Gains	0		9
Unrealized Losses	(12)		0
Fair Market Value	336		$ 356
Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,060	5,874
Unrealized Gains	72	0
Unrealized Losses	(261)	(237)
Fair Market Value	5,871	5,637
Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	29,393	30,108
Unrealized Gains	494	362
Unrealized Losses	(987)	(2,167)
Fair Market Value	28,900	28,303
Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	18,828	19,154
Unrealized Gains	343	199
Unrealized Losses	(300)	(325)
Fair Market Value	18,871	19,028
Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		1
Unrealized Gains		0
Unrealized Losses		0
Fair Market Value		1
Common Stock
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,952	13,128
Unrealized Gains	2,235	2,357
Unrealized Losses	(1,484)	(966)
Fair Market Value	18,703	14,519
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,033	763
Fair Market Value	$ 1,033	$ 763

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Mar. 31, 2015 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 18
Due in one to five years	5,998
Due in five to ten years	7,154
Thereafter	40,808
Total	$ 53,978

Preneed Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 44,309	$ 40,926
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	2,316	2,215
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	7,361	5,317
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	728	1,480
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	51,670	46,243
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	3,044	3,695
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	336
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	12
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	336
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	12
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	3,579	5,629
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	261	237
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,579	5,629
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	261	237
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	18,431	18,051
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	448	778
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,488	2,016
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	539	1,389
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	20,919	20,067
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	987	2,167
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	7,340	10,342
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	235	289
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,734	3,236
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	65	36
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	12,074	13,578
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	300	325
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	14,623	6,904
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,360	911
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	139	65
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	124	55
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	14,762	6,969
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 1,484	$ 966

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - Preneed Cemetery Trust Investments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 517	$ 543
Realized gains	358	539
Realized losses	(798)	(188)
Expenses and taxes	(319)	(558)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ 242	$ (336)

Preneed Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (7,008)	$ (8,160)
Sales	$ 2,752	$ 8,537

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments	$ 97,240	$ 97,607
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Other than Temporary Impairment Losses, Investments	600
Preneed funeral trust investments, at fair value	100,162	100,579
Less: allowance for contract cancellation	(2,922)	(2,972)
Preneed funeral trust investments	$ 97,240	$ 97,607

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 73,609	$ 74,203
Unrealized Gains	3,144	2,927
Unrealized Losses	(3,044)	(3,695)
Fair Market Value	73,709	73,435
Preneed cemetery trust investments	$ 74,742	$ 74,198
Fair market value as a percentage of cost	100.10%	99.00%
Impairment charge, other than temporary decline in fair value of investments	$ 700
Preneed Cemetery Trust Investments [Member] \| Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,028	$ 5,591
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,028	5,591
Preneed Cemetery Trust Investments [Member] \| Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	348		$ 347
Unrealized Gains	0		9
Unrealized Losses	(12)		0
Fair Market Value	336		$ 356
Preneed Cemetery Trust Investments [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,060	5,874
Unrealized Gains	72	0
Unrealized Losses	(261)	(237)
Fair Market Value	5,871	5,637
Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	29,393	30,108
Unrealized Gains	494	362
Unrealized Losses	(987)	(2,167)
Fair Market Value	28,900	28,303
Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	18,828	19,154
Unrealized Gains	343	199
Unrealized Losses	(300)	(325)
Fair Market Value	18,871	19,028
Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		1
Unrealized Gains		0
Unrealized Losses		0
Fair Market Value		1
Preneed Cemetery Trust Investments [Member] \| Common Stock
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,952	13,128
Unrealized Gains	2,235	2,357
Unrealized Losses	(1,484)	(966)
Fair Market Value	18,703	14,519
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,033	763
Fair Market Value	1,033	763
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	97,387	99,038
Unrealized Gains	4,545	4,176
Unrealized Losses	(2,589)	(3,250)
Fair Market Value	99,343	99,964
Preneed cemetery trust investments	$ 100,162	$ 100,579
Fair market value as a percentage of cost	102.00%	100.90%
Impairment charge, other than temporary decline in fair value of investments	$ 600
Preneed Funeral Trust Investments [Member] \| Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	13,589	$ 17,501
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	13,589	17,501
Preneed Funeral Trust Investments [Member] \| Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	272
Unrealized Gains	0
Unrealized Losses	(10)
Fair Market Value	262
Preneed Funeral Trust Investments [Member] \| U.S. Treasury Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	2,035	2,037
Unrealized Gains	40	32
Unrealized Losses	0	(15)
Fair Market Value	2,075	2,054
Preneed Funeral Trust Investments [Member] \| U.S. Agency Obligations [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	30	30
Unrealized Gains	1	0
Unrealized Losses	0	0
Fair Market Value	31	30
Preneed Funeral Trust Investments [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,740	4,653
Unrealized Gains	56	0
Unrealized Losses	(206)	(188)
Fair Market Value	4,590	4,465
Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	23,619	24,761
Unrealized Gains	556	469
Unrealized Losses	(771)	(1,718)
Fair Market Value	23,404	23,512
Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	15,721	16,166
Unrealized Gains	397	256
Unrealized Losses	(235)	(261)
Fair Market Value	15,883	16,161
Preneed Funeral Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	295	309
Unrealized Gains	6	8
Unrealized Losses	(2)	(3)
Fair Market Value	299	314
Preneed Funeral Trust Investments [Member] \| Common Stock
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	14,179	10,544
Unrealized Gains	1,803	1,926
Unrealized Losses	(1,183)	(783)
Fair Market Value	14,799	11,687
Preneed Funeral Trust Investments [Member] \| Equity [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	14,082	14,126
Unrealized Gains	1,547	1,370
Unrealized Losses	(97)	(181)
Fair Market Value	15,532	15,315
Preneed Funeral Trust Investments [Member] \| Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	5,296	5,351
Unrealized Gains	139	115
Unrealized Losses	(54)	(72)
Fair Market Value	5,381	5,394
Preneed Funeral Trust Investments [Member] \| Other Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	3,529	3,560
Unrealized Gains	0	0
Unrealized Losses	(31)	(29)
Fair Market Value	3,498	3,531
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	819	615
Fair Market Value	$ 819	$ 615

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Mar. 31, 2015 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 562
Due in one to five years	5,415
Due in five to ten years	6,476
Thereafter	34,091
Total	$ 46,544

Preneed Trust Investments (Preneed funeral trust investment security transactions) (Details) - Preneed Funeral Trust Investments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 556	$ 645
Realized gains	294	494
Realized losses	(625)	(198)
Expenses and taxes	(260)	(405)
Decrease in deferred preneed funeral receipts held in trust	$ 35	$ (536)

Preneed Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (5,489)	$ (6,990)
Sales	$ 2,302	$ 7,537

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 44,528	$ 38,267
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,954	1,975
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	7,669	6,209
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	635	1,275
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	52,197	44,476
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	2,589	3,250
US States and Political Subdivisions Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	259	500
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	836
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	15
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	259	1,336
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	0	15
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	262
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	10
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	262
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	10
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,825	4,471
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	206	188
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,825	4,471
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	206	188
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	14,413	14,310
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	350	617
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,946	1,598
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	422	1,101
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	16,359	15,908
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	772	1,718
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,754	8,300
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	184	232
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,711	2,597
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	51	29
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,465	10,897
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	235	261
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	45	51
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	2	3
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	45	51
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	2	3
Equity [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	11,655	5,594
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,084	739
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	110	53
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	98	44
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	11,765	5,647
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	1,182	783
Equity and Other [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	6,576	4,204
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	97	180
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,114	6
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	1
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,690	4,210
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	97	181
Fixed Income [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,784	888
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	23	19
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	701	1,026
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	31	53
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,485	1,914
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	54	72
Other Investments [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	42	42
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	31	29
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	42	42
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 31	$ 29

Preneed Cemetery Receivables (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Preneed Cemetery Receivables [Abstract]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
Balance of receivables for preneed cemetery interment rights	$ 24.4
Balance of receivables for preneed cemetery interment related products and services	9.2
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	10.6
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	23.0
Unearned finance charges associated with receivables	$ 4.6	$ 4.6
Past due notifications starting date (in Days)	15 days
Accounts receivable allowance percentage on contracts past due 120 days or more (in Percent)	100.00%
Number of days past due contractual payments are when they are provided for with a one hundred percent allowance (in Days)	90 days
Percent of total receivables which are 120 days or more past due (in Percent)	4.90%

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Allowance for Contract Cancellations [Roll Forward]
Provision	$ (424)	$ (700)
Preneed Cemetery Receivables [Member]
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	2,140
Write-offs and cancellations	(603)
Provision	(116)
Ending balance	$ 1,653

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	$ 1,095	$ 1,052
61-90 days Past Due	464	611
91-120 days Past Due	280	366
More than 120 days Past Due	1,418	2,159
Total Past Due	3,257	4,188
Current	30,331	29,727
Total Financing Receivables	33,588	33,915
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	791	756
61-90 days Past Due	271	407
91-120 days Past Due	193	250
More than 120 days Past Due	1,000	1,439
Total Past Due	2,255	2,852
Current	21,937	21,394
Total Financing Receivables	24,192	24,246
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	304	296
61-90 days Past Due	193	204
91-120 days Past Due	87	116
More than 120 days Past Due	418	720
Total Past Due	1,002	1,336
Current	8,394	8,333
Total Financing Receivables	$ 9,396	$ 9,669

Receivables from Preneed Trusts (Narrative) (Details)	3 Months Ended
Receivables from Preneed Trusts (Narrative) (Details)	Mar. 31, 2015
Receivables From Preneed Trusts [Abstract]
Amount at which there is no controlling interest in trust assets (Description)	less than 50%

Receivables from Preneed Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 13,191	$ 13,205
Less: Allowance for contract cancellation	(396)	(396)
Receivables from preneed trusts, net	$ 12,795	$ 12,809

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 13,191	$ 13,205
Historical Cost Basis [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,773	2,834
Historical Cost Basis [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	7,939	7,880
Historical Cost Basis [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,463	2,467
Historical Cost Basis [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	16	24
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	13,337	13,337
Fair Value [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,773	2,834
Fair Value [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	7,989	7,893
Fair Value [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,559	2,586
Fair Value [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 16	$ 24

Contracts Secured by Insurance (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2015	Dec. 31, 2014
Contracts Secured by Insurance [Abstract]
Preneed funeral contracts secured by insurance	$ 317.3	$ 313.0

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Care trusts’ corpus	$ 49,184,000	$ 48,142,000
Fair value measurements, transfers between Level 1 and Level 2	0
Perpetual Care Trust Invesments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Trust assets, at fair value	49,249,000	48,670,000
Obligations due from trust	(65,000)	(528,000)
Care trusts’ corpus	$ 49,184,000	$ 48,142,000

Cemetery Perpetual Care Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust funds) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cemetary perpetual care trust investments	$ 49,249	$ 48,670
Fair market value as a percentage of cost	100.20%	99.00%
Impairment charge, other than temporary decline in fair value of investments	$ 500
Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	197	$ 3,206
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	197	3,206
Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	230	229
Unrealized Gains	0	5
Unrealized Losses	(8)	0
Fair Market Value	222	234
Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,012	3,871
Unrealized Gains	48	0
Unrealized Losses	(174)	(156)
Fair Market Value	3,886	3,715
Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	19,530	19,911
Unrealized Gains	337	248
Unrealized Losses	(654)	(1,428)
Fair Market Value	19,213	18,731
Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	12,539	12,694
Unrealized Gains	234	137
Unrealized Losses	(198)	(214)
Fair Market Value	12,575	12,617
Common Stock
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,978	8,747
Unrealized Gains	1,492	1,568
Unrealized Losses	(1,001)	(653)
Fair Market Value	12,469	9,662
Trust Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	48,486	48,658
Unrealized Gains	2,111	1,958
Unrealized Losses	(2,035)	(2,451)
Fair Market Value	48,562	48,165
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	687	505
Fair Market Value	$ 687	$ 505

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Mar. 31, 2015 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 12
Due in one to five years	3,990
Due in five to ten years	4,732
Thereafter	27,162
Total	$ 35,896

Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 29,548	$ 27,093
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,553	1,476
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,879	3,505
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	482	975
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	34,427	30,598
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	2,035	2,451
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	222
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	8
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	222
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	8
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,382	3,716
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	174	156
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,382	3,716
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	174	156
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	12,214	11,893
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	297	513
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,648	1,328
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	357	915
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	13,862	13,221
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	654	1,428
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9,865	4,663
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	918	616
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	94	44
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	83	37
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,959	4,707
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	1,001	653
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	4,865	6,821
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	156	191
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,137	2,133
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	42	23
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	8,002	8,954
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 198	$ 214

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in interest income and other, net) (Details) - Perpetual Care Trust Invesments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Undistributable realized gains	$ 190	$ 417
Undistributable realized losses	(425)	(149)
Increase in Care trusts' corpus	$ 235	$ (268)

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in Cemetery revenue) (Details) - Perpetual Care Trust Invesments [Member] - Cemetery Revenue [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,168	$ 1,281
Realized loss, net	(91)	(242)
Total	$ 1,077	$ 1,039

Cemetery Perpetual Care Trust Investments (Purchases and sales of investments in perpetual care trusts) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (4,634)	$ (4,935)
Sales	$ 1,822	$ 5,181

Fair Value Measurements (Narrative) (Details)	Mar. 31, 2015 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value	$ 0

Deferred Charges and Other Non-Current Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 244,000		$ 323,000
Deferred Costs and Other Assets	15,136,000		14,264,000
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	8,856,000		7,660,000
Increase to tradenames	1,200,000
Debt, Excluding Convertible Junior Subordinated Debentures [Member]
Finite-Lived Intangible Assets [Line Items]
Deferred Finance Costs, Net	1,775,000		1,870,000
Accumulated Amortization of Noncurrent Deferred Finance Costs	2,594,000		1,252,000
Convertible Junior Subordinated Debenture [Member]
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization of Noncurrent Deferred Finance Costs	0		1,095,000
Convertible Subordinated Notes [Member]
Finite-Lived Intangible Assets [Line Items]
Deferred Finance Costs, Net	3,134,000		3,252,000
Accumulated Amortization of Noncurrent Deferred Finance Costs	$ 138,000		0
Notes payable, term	7 years
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 1,127,000		1,159,000
Finite-Lived Intangible Assets, Accumulated Amortization	5,016,000		$ 4,807,000
Amortization of Intangible Assets	$ 69,000	$ 140,000
Noncompete Agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Noncompete Agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years

Long-Term Debt (Long-term Debt Table) (Details) - USD ($) $ in Thousands	Apr. 14, 2014	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Current maturities on long-term debt		$ (10,414)	$ (9,630)
Long-term debt, excluding current maturities		153,972	152,387
Debt Instrument, Periodic Principal Payments, Term	2 years
Secured Debt [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component			40,500
Secured Debt [Member] \| Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the liability component		117,969	120,312
Notes Payable, Other Payables [Member] \| Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component		$ 5,417	$ 1,205
Term Number One [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Principal Repayment, Percentage	7.50%
Term Number Two [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Principal Repayment, Percentage	10.00%
Term Number Three [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Principal Repayment, Percentage	12.50%

Long-Term Debt (Narrative) (Details) - USD ($)		1 Months Ended	3 Months Ended
Long-Term Debt (Narrative) (Details) - USD ($)	Apr. 14, 2014	Feb. 28, 2015	Mar. 31, 2015
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 325,000,000
Revolving credit facility present accordion provisions			$ 50,000,000
Credit facility maturity date (Date)			Mar. 31, 2019
Assets and operations independent of subsidiaries			$ 0
Deferred purchase price note interest rate			0.00%
Debt Instrument, Periodic Principal Payments, Term	2 years
Funeral homes [Member]
Debt Covenant To Actual Ratios [Line Items]
Business Combination, Consideration Transferred, Liabilities Incurred		$ 4,200,000
Term Number One [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Periodic Principal Repayment, Percentage	7.50%
Term Number Two [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio)			3.5
Debt Instrument, Periodic Principal Repayment, Percentage	10.00%
Term Number Three [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Periodic Principal Repayment, Percentage	12.50%
Minimum [Member]
Debt Covenant To Actual Ratios [Line Items]
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate (in Percent)			7.00%
Imputed interest rate			8.50%
Deferred purchase price notes payable to sellers of acquired entities, range of original maturities (in years)			5 years
Maximum [Member]
Debt Covenant To Actual Ratios [Line Items]
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate (in Percent)			11.00%
Imputed interest rate			11.00%
Deferred purchase price notes payable to sellers of acquired entities, range of original maturities (in years)			20 years
Prime Rate [Member]
Debt Covenant To Actual Ratios [Line Items]
Description of variable interest rate			prime rate
Basis spread on variable rate			1.50%
Libor [Member]
Debt Covenant To Actual Ratios [Line Items]
Description of variable interest rate			LIBOR
Basis spread on variable rate			2.50%
Ratio Minimum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)			1.2
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio)			2.46
Ratio of earnings to fixed cost obligations (in Ratio)			3.15
Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 200,000,000
Amount drawn under term loan facility			$ 41,000,000
Revolving Credit Facility [Member] \| QTD [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate			2.70%
Term Loan
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 125,000,000
Amount drawn under term loan facility			$ 118,000,000

Convertible Subordinated Notes (Details)		3 Months Ended
Convertible Subordinated Notes (Details)	Mar. 19, 2014 USD ($) component $ / shares shares	Mar. 31, 2015 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2014 USD ($)
Debt Instrument [Line Items]
Debt Instrument, Maturity Date		Mar. 15, 2021
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Amortization of debt issuance costs		$ 226,000	$ 232,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Stated interest rate percentage	2.75%
Convertible debt, conversion to number of shares (per $1,000) \| shares	44.3169
Convertible debt, conversion base amount (in dollars)	$ 1,000
Convertible debt, conversion rate (in dollars per share) \| $ / shares	$ 22.56
Debt redemption price, percentage	100.00%
Fair value inputs, bond discount rate	6.75%
Debt transaction costs	$ 4,700,000		4,400,000
Convertible subordinated notes, term	7 years
Number of recognition components, convertible subordinated notes \| component	2
Deferred tax liability	$ 12,700,000
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Convertible subordinated notes, principal amount	143,750,000	143,750,000
Unamortized discount of liability component		(28,381,000)		$ (29,208,000)
Carrying value of the liability component		115,369,000		114,542,000
Equity component carrying value		17,973,000		$ 17,973,000
Convertible subordinated notes, fair value		172,300,000
Contractual coupon interest expense		1,000,000	100,000
Amortization of debt issuance costs		117,000	44,000
Accretion of discount, convertible subordinated notes		$ 800,000	$ 200,000
Effective interest rate percentage		6.75%
Payment of debt transaction costs	$ 4,700,000

Convertible Junior Subordinated Debentures Payable to Affiliate and Company Obligated Mandatorily Redeemable Convertible Preferred Securities of Carriage Services Capital Trust (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Proceeds from convertible securities	$ 0	$ 143,750

Commitments and Contingencies (Narrative) (Details) - Leatherman versus Grandview Memorial Gardens Inc [Member] - Punative Class Action [Member]		1 Months Ended	12 Months Ended
	Aug. 17, 2007 plaintiffs	Apr. 30, 2009 defendants	Dec. 31, 2010
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiffs	5
Number of defendants \| defendants		2
Number of days to retain new counsel			60 days

Stockholders' Equity (Narrative) (Details) - USD ($)				3 Months Ended
Stockholders' Equity (Narrative) (Details) - USD ($)	Mar. 25, 2015	Feb. 24, 2015	Mar. 03, 2014	Mar. 31, 2015	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share based compensation, expected term (in Duration)				2 years 8 months 7 days
Directors compensation expense				$ 92,000	$ 175,000
Common Stock, Dividends, Per Share, Declared				$ 0.025	$ 0.025
Director Compensation Policy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors Compensation, Each Independent Director, Grant of Stock Awards Upon Appointment, Amount				$ 100,000
Directors fees approved under new Directors Compensation Policy, audit committee chair				17,500
Directors fees approved under new Directors Compensation Policy, compensation and corporate governance chair				15,000
Directors fees approved under new Directors Compensation Policy, lead director				115,000
Directors fees approved under new Directors Compensation Policy, each independent director				40,000
Directors fees approved under new Directors Compensation Policy, each independent director per regular or scheduled meeting				75,000
Directors fees approved under new Directors Compensation Policy, other committee members and chairs				2,000
Directors fees approved under new Directors Compensation Policy				$ 1,600
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares purchased through Employee Stock Purchase Plan (in Shares)				12,408
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share)				$ 17.14
Share-based compensation expense				$ 73,000	$ 116,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense				$ 400,000	349,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				37,900
Stock Granted, Value, Share-based Compensation, Net of Forfeitures				$ 900,000
Unrecognized share based compensation				$ 4,700,000
Restricted Stock \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards, annual vesting percentage				25000.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				3 years
Restricted Stock \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards, annual vesting percentage				33330.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				4 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards, options outstanding at period end (in Shares)				1,985,755
Share based compensation awards, options outstanding and unvested at period end (in Shares)				1,441,473
Share-based compensation awards, options granted	25,000	628,000
Share-based compensation awards, exercise price	$ 24.74	$ 22.58
Share-based compensation awards, annual vesting percentage	33330.00%	33330.00%
Share-based compensation expense				$ 600,000	$ 256,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	7 years			7 years
Stock Granted, Value, Share-based Compensation, Net of Forfeitures				$ 3,700,000
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Dividends, Per Share, Declared			$ 0.025
Dividends, Common Stock, Cash				$ 500,000

Stockholders' Equity (Options) (Details) - Stock Options - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended
	Mar. 25, 2015	Feb. 24, 2015	Mar. 31, 2015	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense			$ 600	$ 256
Expected dividend yield assumption (in Percent)	0.40%	0.44%
Expected volatility assumption (in Percent)	32.35%	32.62%
Risk-free interest rate assumption (in Percent)	1.11%	1.13%
Expected life assumption (in Years)	3 years 8 months 23 days	3 years 7 months 21 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 6,220	$ 5,640

Stockholders' Equity (ESPP) (Details) - ESPP - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Jun. 30, 2015	Sep. 30, 2015	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 73	$ 116
Expected dividend yield assumption (in Percent)	0.40%
Expected volatility assumption (in Percent)	24.35%
Risk-free interest rate assumption (in Percent)	0.02%
Expected life assumption (in Years)	3 months
Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate assumption (in Percent)			0.11%	0.18%	0.25%
Expected life assumption (in Years)			6 months	9 months	1 year

Stockholders' Equity (AOCI) (Details) $ in Thousands	3 Months Ended
Stockholders' Equity (AOCI) (Details) $ in Thousands	Mar. 31, 2015 USD ($)
Equity [Abstract]
Beginning balance	$ 0
Increase in net unrealized gains associated with available-for-sale securities of the trusts	2,132
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(2,132)
Ending balance	$ 0

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 63,253	$ 55,652
Income (loss) from continuing operations before income taxes	11,023	2,674
Total assets	835,235		$ 827,528
Funeral [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	50,137	43,964
Income (loss) from continuing operations before income taxes	17,798	14,323
Total assets	579,551		568,842
Cemetery [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	13,116	11,688
Income (loss) from continuing operations before income taxes	4,046	3,303
Total assets	241,452		240,009
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	0	0
Income (loss) from continuing operations before income taxes	(10,821)	$ (14,952)
Total assets	$ 14,232		$ 18,677

Supplemental Disclosure of Statement of Operations Information (Supplemental disclosure for the Consolidated Statements of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Segment Reporting Information [Line Items]
Total revenues	$ 63,253	$ 55,652
Cost of Revenue	41,044	37,637
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	50,137	43,964
Cost of Revenue	28,415	25,883
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	13,116	11,688
Cost of Revenue	7,302	6,960
Funeral And Cemetery [Member]
Segment Reporting Information [Line Items]
Cost of Revenue	35,717	32,843
Goods [Member]
Segment Reporting Information [Line Items]
Total revenues	27,325	24,442
Cost of Revenue	20,358	18,989
Goods [Member] \| Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	19,145	17,327
Cost of Revenue	14,850	13,776
Goods [Member] \| Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	8,180	7,115
Cost of Revenue	5,508	5,213
Service [Member]
Segment Reporting Information [Line Items]
Total revenues	31,349	26,809
Cost of Revenue	15,015	13,577
Service [Member] \| Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	28,439	24,157
Cost of Revenue	13,283	11,853
Service [Member] \| Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	2,910	2,652
Cost of Revenue	1,732	1,724
Financial [Member]
Segment Reporting Information [Line Items]
Total revenues	4,579	4,401
Cost of Revenue	344	277
Financial [Member] \| Trust [Member]
Segment Reporting Information [Line Items]
Cost of Revenue	80	30
Financial [Member] \| Funeral [Member] \| Preneed Commission [Member]
Segment Reporting Information [Line Items]
Total revenues	355	564
Cost of Revenue	264	247
Financial [Member] \| Funeral [Member] \| Preneed Trust [Member]
Segment Reporting Information [Line Items]
Total revenues	2,198	1,916
Financial [Member] \| Cemetery [Member] \| Trust [Member]
Segment Reporting Information [Line Items]
Total revenues	1,641	1,584
Financial [Member] \| Cemetery [Member] \| Finance Charges [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 385	$ 337

Supplemental Disclosure of Cash Flow Information (Supplemental disclosure for the Consolidated Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Business Segment [Line Items]
Cash paid for interest and financing costs	$ 3,211	$ 2,801
Cash paid (refunded) for income taxes		296
Proceeds from Income Tax Refunds	(10)
Fair value of stock, stock options and performance awards issued to directors, officers and certain employees	4,554	8,002
Restricted common stock withheld for payroll taxes	1,364	1,079
Preneed Funeral Trust [Member]
Business Segment [Line Items]
Net (deposits)/withdrawals into/from trust accounts	367	(3,060)
Net (deposits)/withdrawals of receivables into/from preneed trusts	14	(571)
Net deposits/(withdrawals) into/from preneed trust accounts, increasing/(decreasing) deferred preneed receipts	(367)	3,060
Preneed Cemetery Trust [Member]
Business Segment [Line Items]
Net (deposits)/withdrawals into/from trust accounts	(562)	(1,134)
Net deposits/(withdrawals) into/from preneed trust accounts, increasing/(decreasing) deferred preneed receipts	562	1,134
Perpetual Care Trust [Member]
Business Segment [Line Items]
Net (deposits)/withdrawals into/from trust accounts	(579)	(493)
Net deposits/(withdrawals) in perpetual care trust accounts increasing/(decreasing) perpetual care trusts’ corpus	1,042	1,014
Preneed Funeral Receivables [Member]
Business Segment [Line Items]
Net (increase)/decrease in preneed receivables	(147)	271
Net change in preneed receivables (increasing)/decreasing deferred revenue	(78)	513
Preneed Cemetery Receivables [Member]
Business Segment [Line Items]
Net change in preneed receivables (increasing)/decreasing deferred revenue	$ (4)	$ (550)

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Earnings Per Share [Abstract]
Income from continuing operations	$ 6,418	$ 1,631
Less: Earnings allocated to unvested restricted stock	(100)	(37)
Income attributable to continuing operations	6,318	1,594
Income from discontinued operations	0	587
Less: Earnings allocated to unvested restricted stock	0	(13)
Income attributable to discontinued operations	$ 0	$ 574
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	18,208	17,984
Effect of dilutive securities, Stock options (in shares)	248	159
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	348	0
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	18,804	18,143
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.35	$ 0.09
Discontinued operations (in dollars per Share)	0.00	0.03
Basic earnings per common share (in dollars per Share)	0.35	0.12
Diluted earnings per common share:
Continuing operations (in dollars per Share)	0.34	0.09
Discontinued operations (in dollars per Share)	0.00	0.03
Diluted earnings per common share (in dollars per Share)	$ 0.34	$ 0.12
Antidilutive securities excluded from computation of diluted EPS	0