Revenues from Contracts with Customers (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

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

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

	Contract Balances
	Receivables (1)			Contract Asset		Contract Liability
Opening (1/1/2023)	$	5,392,779		$	-	$	16,226,836
Closing (3/31/2023)		5,145,833			-		16,583,024
Increase/(decrease)		(246,946	)		-		356,188

	Contract Balances
	Receivables (1)		Contract Asset		Contract Liability
Opening (1/1/2022)	$	5,298,636	$	-	$	14,508,022
Closing (12/31/2022)		5,392,779		-		16,226,836
Increase/(decrease)		94,143		-		1,718,814

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

Schedule of Revenues of the Cemetery and Mortuary Contracts

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

	Three Months Ended March 31
	2023		2022
Major goods/service lines
At-need	$	5,154,036	$	5,866,878
Pre-need		1,317,393		1,338,843
	$	6,471,429	$	7,205,721
Timing of Revenue Recognition
Goods transferred at a point in time	$	4,029,666	$	4,180,545
Services transferred at a point in time		2,441,763		3,025,176
	$	6,471,429	$	7,205,721

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

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

	Three Months Ended March 31
	2023		2022
Net mortuary and cemetery sales	$	6,471,429	$	7,205,721
Gains (losses) on investments and other assets		53,931		(254,525	)
Net investment income		601,491		496,459
Other revenues		71,545		15,539
Revenues from external customers		7,198,396		7,463,194