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Stonemor Partners LP – ‘10-K/A’ for 12/31/15 – ‘R25’

On:  Wednesday, 11/9/16, at 5:14pm ET   ·   For:  12/31/15   ·   Accession #:  1193125-16-764513   ·   File #:  1-32270

Previous ‘10-K’:  ‘10-K’ on 2/29/16 for 12/31/15   ·   Next:  ‘10-K’ on 9/18/17 for 12/31/16   ·   Latest:  ‘10-K/A’ on 8/28/19 for 12/31/18

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/09/16  Stonemor Partners LP              10-K/A     12/31/15  113:12M                                    Donnelley … Solutions/FA

Amendment to Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                          HTML   1.11M 
 2: EX-23.1     Consent of Experts or Counsel                       HTML     31K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     31K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     31K 
13: R1          Document and Entity Information                     HTML     68K 
14: R2          Consolidated Balance Sheets                         HTML    114K 
15: R3          Consolidated Statements of Operations               HTML    105K 
16: R4          Consolidated Statement of Partners' Capital         HTML     55K 
17: R5          Consolidated Statements of Cash Flows               HTML    133K 
18: R6          General                                             HTML     94K 
19: R7          Restatement of Previously Issued Consolidated       HTML    142K 
                Financial Statements                                             
20: R8          Acquisitions                                        HTML    109K 
21: R9          Accounts Receivable, Net of Allowance               HTML     45K 
22: R10         Cemetery Property                                   HTML     34K 
23: R11         Property and Equipment                              HTML     39K 
24: R12         Merchandise Trusts                                  HTML    132K 
25: R13         Perpetual Care Trusts                               HTML    129K 
26: R14         Goodwill and Intangible Assets                      HTML     58K 
27: R15         Long-Term Debt                                      HTML     52K 
28: R16         Income Taxes                                        HTML     79K 
29: R17         Deferred Revenues                                   HTML     38K 
30: R18         Long-Term Incentive and Retirement Plans            HTML     66K 
31: R19         Commitments and Contingencies                       HTML     39K 
32: R20         Fair Value of Financial Instruments                 HTML     38K 
33: R21         Supplemental Condensed Consolidating Financial      HTML    259K 
                Information                                                      
34: R22         Issuances of Limited Partner Units                  HTML     38K 
35: R23         Segment Information                                 HTML     69K 
36: R24         Subsequent Events                                   HTML     32K 
37: R25         Quarterly Results of Operations (Unaudited)         HTML     69K 
38: R26         General (Policies)                                  HTML    133K 
39: R27         General (Tables)                                    HTML     49K 
40: R28         Restatement of Previously Issued Consolidated       HTML    161K 
                Financial Statements (Tables)                                    
41: R29         Acquisitions (Tables)                               HTML     99K 
42: R30         Accounts Receivable, Net of Allowance (Tables)      HTML     45K 
43: R31         Property and Equipment (Tables)                     HTML     43K 
44: R32         Perpetual Care Trusts (Tables)                      HTML    233K 
45: R33         Goodwill and Intangible Assets (Tables)             HTML     57K 
46: R34         Long-Term Debt (Tables)                             HTML     47K 
47: R35         Income Taxes (Tables)                               HTML     75K 
48: R36         Deferred Revenues (Tables)                          HTML     36K 
49: R37         Long-Term Incentive and Retirement Plans (Tables)   HTML     64K 
50: R38         Commitments and Contingencies (Tables)              HTML     34K 
51: R39         Supplemental Condensed Consolidating Financial      HTML    256K 
                Information (Tables)                                             
52: R40         Segment Information (Tables)                        HTML     65K 
53: R41         General - Additional Information (Detail)           HTML    104K 
54: R42         Estimated Useful Lives of Properties and Equipment  HTML     44K 
                (Detail)                                                         
55: R43         Reconciliation of Net Income (Loss) (Detail)        HTML     48K 
56: R44         Reconciliation of Partnership's Weighted Average    HTML     38K 
                Number of Common Limited Partner Units (Detail)                  
57: R45         Reconciliation of Partnership's Weighted Average    HTML     35K 
                Number of Common Limited Partner Units                           
                (Parenthetical) (Detail)                                         
58: R46         Restatement of Previously Issued Consolidated       HTML    172K 
                Financial Statements - Additional Information                    
                (Detail)                                                         
59: R47         Summary of Effect of Restatement Adjustments on     HTML    107K 
                Partnership's Consolidated Balance Sheets (Detail)               
60: R48         Summary of Effect of Restatement Adjustments on     HTML     98K 
                Partnership's Consolidated Statements of                         
                Operations (Detail)                                              
61: R49         Summary of Effect of Restatement Adjustments on     HTML     67K 
                Partnership's Consolidated Statements of Cash                    
                Flows (Detail)                                                   
62: R50         Summary of Effect of Restatement Adjustments on     HTML     79K 
                the Statement of Partners' Capital balances                      
                (Detail)                                                         
63: R51         Acquisitions - Additional Information (Detail)      HTML    181K 
64: R52         Final Values Assigned to Assets Acquired and        HTML    190K 
                Liabilities Assumed Based on Their Estimated Fair                
                Values at the Date of Acquisitions (Detail)                      
65: R53         Fixed Rent for Cemeteries (Detail)                  HTML     56K 
66: R54         Asset and Liabilities Recognized (Detail)           HTML     51K 
67: R55         Consolidated Pro Forma Information (Detail)         HTML     37K 
68: R56         Long-Term Accounts Receivable Net (Detail)          HTML     47K 
69: R57         Activity in Allowance for Contract Cancellations    HTML     42K 
                (Detail)                                                         
70: R58         Cemetery Property (Detail)                          HTML     36K 
71: R59         Major Classes of Property and Equipment (Detail)    HTML     46K 
72: R60         Property and Equipment - Additional Information     HTML     33K 
                (Detail)                                                         
73: R61         Merchandise Trusts - Additional Information         HTML     51K 
                (Detail)                                                         
74: R62         Reconciliation of Merchandise Trust Activities      HTML     56K 
                (Detail)                                                         
75: R63         Cost and Market Value Associated with Assets Held   HTML     87K 
                in Merchandise Trusts (Detail)                                   
76: R64         Contractual Maturities of Debt Securities Held in   HTML     55K 
                Merchandise Trusts (Detail)                                      
77: R65         Aging of Unrealized Losses on Investments in Fixed  HTML     84K 
                Maturities and Equity Securities Held in                         
                Merchandise Trusts (Detail)                                      
78: R66         Reconciliation of Perpetual Care Trust Activities   HTML     56K 
                (Detail)                                                         
79: R67         Perpetual Care Trusts - Additional Information      HTML     48K 
                (Detail)                                                         
80: R68         Cost and Market Value Associated with Assets Held   HTML     81K 
                in Perpetual Care Trusts (Detail)                                
81: R69         Contractual Maturities of Debt Securities Held in   HTML     54K 
                Perpetual Care Trusts (Detail)                                   
82: R70         Aging of Unrealized Losses on Investments in Fixed  HTML     80K 
                Maturities and Equity Securities Held in Perpetual               
                Care Trusts (Detail)                                             
83: R71         Goodwill and Intangible Assets - Additional         HTML     42K 
                Information (Detail)                                             
84: R72         Goodwill by Reportable Segment (Detail)             HTML     41K 
85: R73         Components of Intangible Assets (Detail)            HTML     49K 
86: R74         Estimated Amortization Expense Related to           HTML     43K 
                Intangible Assets with Finite Lives (Detail)                     
87: R75         Outstanding Debt (Detail)                           HTML     56K 
88: R76         Outstanding Debt (Parenthetical) (Detail)           HTML     37K 
89: R77         Long Term Debt - Additional Information (Detail)    HTML    127K 
90: R78         Redemption Prices Expressed as Percentages of       HTML     38K 
                Principal Amount (Detail)                                        
91: R79         Income tax expense (Benefit) (Detail)               HTML     63K 
92: R80         Summary of Reconciliation of Federal Statutory Tax  HTML     55K 
                Rate to Partnership's Effective Tax Rate (Detail)                
93: R81         Significant Components of Deferred Tax Assets and   HTML     61K 
                Liabilities (Detail)                                             
94: R82         Deferred Tax Assets and Liabilities (Detail)        HTML     49K 
95: R83         Income Taxes - Additional Information (Detail)      HTML     39K 
96: R84         Deferred Revenues Net (Detail)                      HTML     42K 
97: R85         Long Term Incentive and Retirement Plans -          HTML     92K 
                Additional Information (Detail)                                  
98: R86         Long-Term Incentive Plan and Unit Appreciation      HTML     61K 
                Right Activity (Detail)                                          
99: R87         Long-Term Incentive Plan and Unit Appreciation      HTML     51K 
                Right Activity (Parenthetical) (Detail)                          
100: R88         Weighted-Average Values and Assumptions Used to     HTML     48K  
                Estimate Fair Value of Unit Appreciation Rights                  
                (Detail)                                                         
101: R89         Commitments and Contingencies - Additional          HTML     46K  
                Information (Detail)                                             
102: R90         Operating Lease Future Payments (Detail)            HTML     49K  
103: R91         Fair Value of Financial Instruments - Additional    HTML     44K  
                Information (Detail)                                             
104: R92         Condensed Consolidating Balance Sheets (Detail)     HTML    127K  
105: R93         Condensed Consolidating Statements of Operations    HTML     89K  
                (Detail)                                                         
106: R94         Condensed Consolidating Statement of Cash Flows     HTML     98K  
                (Detail)                                                         
107: R95         Issuances of Limited Partner Units - Additional     HTML     67K  
                Information (Detail)                                             
108: R96         Segment Information (Detail)                        HTML     90K  
109: R97         Subsequent Events - Additional Information          HTML     48K  
                (Detail)                                                         
110: R98         Summary of Effect of Restatement Adjustments on     HTML     61K  
                Quarterly Results of Operations (Detail)                         
112: XML         IDEA XML File -- Filing Summary                      XML    210K  
111: EXCEL       IDEA Workbook of Financial Reports                  XLSX    159K  
 7: EX-101.INS  XBRL Instance -- ston-20151231                       XML   4.34M 
 9: EX-101.CAL  XBRL Calculations -- ston-20151231_cal               XML    352K 
10: EX-101.DEF  XBRL Definitions -- ston-20151231_def                XML   1.79M 
11: EX-101.LAB  XBRL Labels -- ston-20151231_lab                     XML   1.86M 
12: EX-101.PRE  XBRL Presentations -- ston-20151231_pre              XML   2.01M 
 8: EX-101.SCH  XBRL Schema -- ston-20151231                         XSD    292K 
113: ZIP         XBRL Zipped Folder -- 0001193125-16-764513-xbrl      Zip    331K

‘R25’   —   Quarterly Results of Operations (Unaudited)

This is an IDEA Financial Report.  [ Alternative Formats ]

 
v3.5.0.2
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)
 12 Months Ended
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)

20. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)

As disclosed in Note 2, Restatement of Previously Issued Consolidated Financial Statements, the consolidated financial statements of the Partnership as of December 31, 2015 and 2014, and for each of the three years in the period ended December 31, 2015 have been revised to give effect to the Restatement. Accordingly, the table below presents quarterly results of operations for the years ended December 31, 2015 and 2014, as revised to give effect to the Restatement:

 

     As      Restatement      As  
     Filed      Adjustments      Restated  
     (in thousands, except per unit data)  

Quarter Ended March 31, 2015:

         

Revenues

    $ 67,417       $ 3,076       $ 70,493   

Net income (loss)

      (8,883 )       373         (8,510 ) 

General partner’s interest in net income (loss) for the period

      (120 )       805         685   

Limited partners’ interest in net income (loss) for the period

      (8,763 )       (432 )       (9,195 ) 

Net income (loss) per limited partner unit (basic and diluted):

      (0.30 )       (0.01 )       (0.31 ) 

Quarter Ended March 31, 2014:

         

Revenues

      64,387         3,510         67,897   

Net income (loss)

      409         (72 )       337   

General partner’s interest in net income (loss) for the period

      4         363         367   

Limited partners’ interest in net income (loss) for the period

      405         (435 )       (30 ) 

Net income (loss) per limited partner unit (basic and diluted):

      0.02         (0.02 )       —     

Quarter Ended June 30, 2015:

         

Revenues

      80,825         3,688         84,513   

Net income (loss)

      (4,848 )       204         (4,644 ) 

General partner’s interest in net income (loss) for the period

      (65 )       964         899   

Limited partners’ interest in net income (loss) for the period

      (4,783 )       (760 )       (5,543 ) 

Net income (loss) per limited partner unit (basic and diluted):

      (0.16 )       (0.03 )       (0.19 ) 

Quarter Ended June 30, 2014:

         

Revenues

      71,533         3,899         75,432   

Net income (loss)

      (118 )       21         (97 ) 

General partner’s interest in net income (loss) for the period

      (9 )       535         526   

Limited partners’ interest in net income (loss) for the period

      (109 )       (514 )       (623 ) 

Net income (loss) per limited partner unit (basic and diluted):

      —           (0.02 )       (0.02 ) 

Quarter Ended September 30, 2015:

         

Revenues

      78,200         3,568         81,768   

Net income (loss)

      (3,402 )       142         (3,260 ) 

General partner’s interest in net income (loss) for the period

      (42 )       1,062         1,020   

Limited partners’ interest in net income (loss) for the period

      (3,360 )       (920 )       (4,280 ) 

Net income (loss) per limited partner unit (basic and diluted):

      (0.11 )       (0.03 )       (0.14 ) 

Quarter Ended September 30, 2014:

         

Revenues

      78,174         4,261         82,435   

Net income (loss)

      (3,268 )       577         (2,691 ) 

General partner’s interest in net income (loss) for the period

      (44 )       627         583   

Limited partners’ interest in net income (loss) for the period

      (3,224 )       (50 )       (3,274 ) 

Net income (loss) per limited partner unit (basic and diluted):

      (0.11 )       —           (0.11 ) 

Quarter Ended December 31, 2015:

         

Revenues

      79,198         3,613         82,811   

Net income (loss)

      (7,111 )       301         (6,810 ) 

General partner’s interest in net income (loss) for the period

      (88 )       1,092         1,004   

Limited partners’ interest in net income (loss) for the period

      (7,023 )       (791 )       (7,814 ) 

Net income (loss) per limited partner unit (basic and diluted):

      (0.22 )       (0.03 )       (0.25 ) 

Quarter Ended December 31, 2014:

         

Revenues

      73,991         4,034         78,025   

Net income (loss)

      (7,796 )       1,375         (6,421 ) 

General partner’s interest in net income (loss) for the period

      (106 )       729         623   

Limited partners’ interest in net income (loss) for the period

      (7,690 )       646         (7,044 ) 

Net income (loss) per limited partner unit (basic and diluted):

    $ (0.26 )     $ 0.02       $ (0.24 ) 

Net income (loss) per limited partner unit is computed independently for each quarter and the full year based upon respective average units outstanding. Therefore, the sum of the quarterly per share amounts may not equal to the annual per share amounts.

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K/A’ Filing    Date    Other Filings
Filed on:11/9/1610-Q,  10-Q/A,  8-K
For Period end:12/31/1510-K,  4
9/30/1510-Q,  4
6/30/1510-Q,  4
3/31/1510-Q,  4
12/31/1410-K,  5
9/30/1410-Q,  4
6/30/1410-Q
3/31/1410-Q
 List all Filings 
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Filing Submission 0001193125-16-764513   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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