How to Open Lilies
Sometimes lilies arrive from the wholesaler very tight. If you have processed the lilies and allowed to set in warm water treatment, another suggestion might be to try rolling each bud between your hands till you hear the seams begin to crackle.
Another florist suggestion:
Try putting them in steamy bucket of warm water. Carefully covering and sealing with large plastic bag...garbage bag, etc. Makes a nice greenhouse effect.
With funeral pieces, it is so important to have open flowers for the service and this has helped many times.
Detailed on processing lilies. Here.