SEC Info - Stonemor Partners LP - ‘10-K/A’ for 12/31/15

Stonemor Partners LP – ‘10-K/A’ for 12/31/15 – ‘R22’

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

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

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 - 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ISSUANCES OF LIMITED PARTNER UNITS

12 Months Ended

Dec. 31, 2015

ISSUANCES OF LIMITED PARTNER UNITS

17. ISSUANCES OF LIMITED PARTNER UNITS

On November 19, 2015, the Partnership entered into an equity distribution agreement (“ATM Equity Program”) with a group of banks (the “Agents”) whereby it may sell, from time to time, common units representing limited partner interests having an aggregate offering price of up to $100,000,000. Sales of common units, if any, may be made in negotiated transactions or transactions that are deemed to be “at-the-market” (“ATM”) offerings as defined in Rule 415 of the Securities Act, including sales made directly on the New York Stock Exchange, the existing trading market for the common units, or sales made to or through the market maker other than on an exchange or through an electronic communications network. The Partnership will pay each of the Agents a commission, which in each case shall not be more than 2.0% of the gross sales price of common units sold through such Agent. During the year ended December 31, 2015, the Partnership issued 277,667 common units under the ATM Equity Program for net proceeds of $7.5 million.

On July 10, 2015, the Partnership issued 2,415,000 common units in a public offering at a price of $29.63 per unit. Net proceeds from the offering, after deducting underwriting discounts and offering expenses, were approximately $67.9 million. The proceeds were used to repay outstanding borrowings under the Partnership’s Credit Facility.

In February 2014, the Partnership issued 2,300,000 common units in a public offering at a price of $24.45 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $53.2 million. The proceeds from the offering were used to repay outstanding borrowings under the Partnership’s Credit Facility.

In May 2014, the Partnership sold to American Cemeteries Infrastructure Investors, LLC, a Delaware limited liability company (“ACII”), 2,255,947 common units (the “ACII Units”) at an aggregate purchase price of $55.0 million pursuant to a Common Unit Purchase Agreement (the “Common Unit Purchase Agreement”), dated May 19, 2014, by and between ACII and the Partnership. Pursuant to the Common Unit Purchase Agreement, commencing with the quarter ending June 30 2014, the ACII Units are entitled to receive cash distributions equal to those paid on the common units generally. Through the quarter ending June 30, 2018, such distributions may be paid in cash, paid-in-kind (“PIK”) common units issued to ACII in lieu of cash distributions, or a combination of cash and PIK units, as determined by the Partnership at its sole discretion. If the Partnership elects to pay cash distributions through the issuance of PIK units, the number of common units to be issued in connection with a quarterly cash distribution will be the quotient of (i) the amount of the quarterly cash distribution paid on the common units by (B) the volume-weighted average price of the common units for the thirty (30) trading days immediately preceding the date the quarterly cash distribution is declared with respect to the common units. Beginning with the quarterly cash distribution payable with respect to the quarter ending September 30, 2018, the ACII Units will receive cash distributions on the same basis as all other common units and the Partnership will no longer have the ability to elect to pay quarterly cash distributions in PIK units. The Partnership issued 204,804 and 111,740 PIK Units to ACII in lieu of cash distributions of $5.8 million and $2.8 million, respectively, during the years ended December 31, 2015 and 2014, respectively.

In June 2014, the Partnership issued 2,990,000 common units in a public offering at a price of $23.67 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $67.1 million. The proceeds from the offering were used to pay the purchase price of certain properties acquired and repay outstanding borrowings under the Partnership’s Credit Facility.

In March 2013, the Partnership issued 1,610,000 common units in a public offering at a price of $25.35 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $38.4 million. The proceeds from the offering were used to repay outstanding borrowings on the Partnership’s Credit Facility.

This ‘10-K/A’ Filing

Date

Other Filings

9/30/18

10-Q, NT 10-Q

6/30/18

10-Q, NT 10-Q

Filed on:

11/9/16

10-Q, 10-Q/A, 8-K

For Period end:

12/31/15

11/19/15

7/10/15

12/31/14

5/19/14

List all Filings

Stonemor Partners LP – ‘10-K/A’ for 12/31/15 – ‘R22’

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

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

‘R22’ — Issuances of Limited Partner Units

This is an IDEA Financial Report. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Stonemor Partners LP – ‘10-K/A’ for 12/31/15 – ‘R22’

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

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

‘R22’ — Issuances of Limited Partner Units

This is an IDEA Financial Report. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

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