Financial research concept

Deathcare Preneed Funeral Trust Contract Count

measures the number of trust-funded and bonded preneed funeral contracts sold during a period.

By Lee BaileyPublished Sep 26, 2026

Research context

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Research date: Sep 26, 2026Use the dated article and cited sources for the definition, examples, and stated limitations.
Operating-model context: 17 connected conceptsPart of the reviewed Deathcare Funeral & Cemetery Economics; issuer definitions remain distinct where disclosed.
Company examples: 1 reviewed companyRelationships reflect supported examples, not a normalized cross-company KPI ranking.

Contract count links production to a rough ticket size
Trust-funded count was smaller than insurance-funded count
Funding channel changes accounting timing
Part of the Deathcare Funeral & Cemetery Economics
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Deathcare preneed funeral trust contract count measures the number of trust-funded and bonded preneed funeral contracts sold during the period.

SCI sold 57,295 trust-funded and bonded preneed funeral contracts in 2025.

Contract count links production to a rough ticket size

SCI reported $339.7 million of trust-funded and bonded preneed funeral sales production.

Dividing production by 57,295 contracts gives roughly $5,929 per contract. The result is a derived production-per-contract check, not recognized revenue per funeral.

Trust-funded count was smaller than insurance-funded count

SCI sold 160,342 insurance-funded preneed contracts, so insurance represented about 73.7% of the combined 217,637 contracts sold across the two funding channels.

Contract mix and dollar mix are not identical because average contract values differ.

Funding channel changes accounting timing

Trust-funded preneed production is recorded in deferred revenue until merchandise is delivered or services are performed.

Use Preneed Funeral Trust Sales Production to keep the contract-count denominator attached to the correct funding channel.

Primary source: Service Corporation International 2025 Form 10-K.

Part of the Deathcare Funeral & Cemetery Economics

Connects comparable funeral volume, revenue per service, cremation mix and gross profit with preneed funding production, cemetery sales and backlog conversion, and the long-duration preneed revenue base.

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Where this concept fits

Preneed funding production and future funeral demandCurrent relationship
Insurance-funded and trust-funded preneed sales production build future funeral obligations through different funding structures. Contract counts separate volume from average contract size, while backlog captures the larger unfulfilled revenue base.
Preneed Backlog Preneed Insurance Contract Count Preneed Insurance Sales ProductionPreneed Trust Contract CountCurrent conceptPreneed Trust Sales Production
Funeral volume, revenue per service, mix, and gross profit
Comparable funeral economics connect services performed with average revenue per service, while cremation mix and cost structure shape the resulting gross profit and margin.
Comparable Cremation Rate Funeral Average Revenue per Service Comparable Funeral Gross Profit Comparable Funeral Gross Profit Margin Comparable Funeral Revenue Comparable Funeral Services Performed
Cemetery sales production, deferral, and recognition
Preneed and atneed cemetery production describe current selling activity, while deferred production enters backlog and later becomes recognized revenue as property, merchandise, and services satisfy recognition conditions. Comparable gross profit shows the mature-location economics that result.
Cemetery Atneed Sales Production Cemetery Preneed Sales Production Cemetery Revenue from Backlog Cemetery Sales Deferred to Backlog Comparable Cemetery Gross Profit Comparable Cemetery Gross Profit Margin

See It in Company Research

These companies are examples of how the concept is reported or discussed in public filings. Definitions can differ by issuer; these links open company research rather than a normalized metric comparison.

SCIOpen operating-model research →17 of 17 reviewed concepts in Deathcare Funeral & Cemetery EconomicsPreneed funding production and future funeral demand5 of 5 bridge concepts supportedContinue through this bridge:Preneed Backlog Preneed Insurance Contract Count Preneed Insurance Sales Production Preneed Trust Sales Production

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Compare public companies

Compare trust-funded contract count with production and insurance-funded count to separate volume from ticket size.

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