0001564590-21-022545 | 10-Q | XBRL Viewer | Acadia Healthcare Company INC

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Equity-Based Compensation - Restricted Stock Activity (Detail) - Restricted Stock Award [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, Number of Shares/Units, Beginning balance	1,022,996	805,136
Granted, Number of Shares	242,900	637,312
Cancelled, Number of Shares	(15,675)	(129,683)
Vested, Number of Shares	(269,733)	(289,769)
Unvested, Number of Shares/Units, Ending balance	980,488	1,022,996
Unvested, Weighted Average Grant-Date Fair Value, Beginning balance	$ 28.41	$ 34.14
Granted, Weighted Average Grant-Date Fair Value	55.97	25.82
Cancelled, Weighted Average Grant-Date Fair Value	32.50	34.56
Vested, Weighted Average Grant-Date Fair Value	29.33	35.88
Unvested, Weighted Average Grant-Date Fair Value, Ending balance	$ 34.92	$ 28.41

Accumulated Other Comprehensive Loss

3 Months Ended

Mar. 31, 2021

Equity [Abstract]

Accumulated Other Comprehensive Loss

14.	Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss are as follows (in thousands):

	Foreign Currency Translation Adjustments			Change in Fair Value of Derivative Instruments			Pension Plan			Total
Balance at December 31, 2020	$	(373,101	)	$	13,686		$	(11,950	)	$	(371,365	)
Foreign currency translation (loss) gain		(4,293	)		—			33			(4,260	)
Gain on derivative instruments, net of tax of $0.1 million		—			19			—			19
U.K. Sale		377,394			(13,705	)		11,917			375,606
Balance at March 31, 2021	$	—		$	—		$	—		$	—

U.K. Sale - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Jan. 19, 2021	Mar. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from U.K. Sale		$ 1,511,020
Discontinued Operations [Member] \| U.K. Sales [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from U.K. Sale	$ 1,525,000
Settlement of existing foreign currency hedging liabilities	85,000
Net proceeds from sale of business	$ 1,425,000
Cash from the balance sheet to reduce debt, amount		1,640,000
Loss on sale		$ 14,300	$ 867,300
Goodwill impairment loss			$ 356,200

Equity-Based Compensation - Schedule of Stock Options Valuation Assumptions (Detail) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Weighted average grant-date fair value of options	$ 26.53	$ 12.37
Risk-free interest rate	2.30%	1.60%
Expected volatility	51.00%	41.00%
Expected life (in years)	5 years	5 years

Commitments and Contingencies - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2021	Jun. 30, 2020
Loss Contingencies [Line Items]
Maximum professional liability aggregate policy limit	$ 75,000,000.0
Transaction-related expenses		$ 4,000,000.0
Maximum [Member]
Loss Contingencies [Line Items]
Maximum self insured professional liability limit per claim	3,000,000.0
Minimum [Member]
Loss Contingencies [Line Items]
Maximum professional liability retention limit	$ 3,000,000.0

Income Taxes - Additional Information (Detail)	3 Months Ended
Income Taxes - Additional Information (Detail)	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Effective tax rates	21.20%	23.40%

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

Transaction-related expenses represent primarily related to termination, restructuring, strategic review, acquisition and other similar costs. Transaction-related expenses for the three months ended March 31, 2021 and 2020 were as follows (in thousands):

	Three Months Ended March 31,
	2021		2020
Termination, restructuring and strategic review costs	$	2,823	$	396
Legal, accounting and other acquisition-related costs		1,787		1,130
	$	4,610	$	1,526

Noncontrolling Interests

3 Months Ended

Mar. 31, 2021

Noncontrolling Interest [Abstract]

Noncontrolling Interests

12.	Noncontrolling Interests

Noncontrolling interests in the consolidated financial statements represents the portion of equity held by noncontrolling partners in the Company’s non-wholly owned subsidiaries. At March 31, 2021, the Company operated six facilities through non-wholly owned subsidiaries. The Company owns between 60% and 86% of the equity interests of these entities and noncontrolling partners own the remaining equity interests. The initial value of the noncontrolling interests is based on the fair value of contributions, and the Company consolidates the operations of each facility based on its equity ownership and its control of the entity. The noncontrolling interests are reflected as redeemable noncontrolling interests on the accompanying condensed consolidated balance sheets based on put rights that could require the Company to purchase the noncontrolling interests upon the occurrence of a change in control.

The components of redeemable noncontrolling interests are as follows (in thousands):

Balance at December 31, 2020	$	55,315
Contribution of redeemable noncontrolling interests		1,000
Net income attributable to noncontrolling interests		762
Dividend payments to noncontrolling interests		(377	)
Balance at March 31, 2021	$	56,700

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Numerator:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$ 22,358				$ 18,374
(Loss) income from discontinued operations	(12,641)				15,089
Net income attributable to Acadia Healthcare Company, Inc.	$ 9,717	$ (783,672)	$ 36,998	$ 41,079	$ 33,463
Denominator:
Weighted average shares outstanding for basic earnings per share	88,242				87,765
Effects of dilutive instruments	1,699				206
Shares used in computing diluted earnings per common share	89,941				87,971
Basic earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$ 0.25				$ 0.21
(Loss) income from discontinued operations	(0.14)				0.17
Net income attributable to Acadia Healthcare Company, Inc.	0.11				0.38
Diluted earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	0.25				0.21
(Loss) income from discontinued operations	(0.14)				0.17
Net income attributable to Acadia Healthcare Company, Inc.	$ 0.11				$ 0.38

Other Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2021

Other Liabilities Disclosure [Abstract]

Summary of Other Accrued Liabilities

Other accrued liabilities consisted of the following (in thousands):

	March 31, 2021		December 31, 2020
Unearned revenue	$	49,154	$	35,946
Finance lease liabilities		32,022		32,188
Accrued expenses		29,168		28,452
Accrued interest		17,781		40,479
Insurance liability – current portion		9,700		9,700
Government relief funds		6,285		5,495
Accrued property taxes		6,143		6,763
Income taxes payable		6,080		16,345
Other		4,707		3,085
Other accrued liabilities	$	161,040	$	178,453

Other Intangible Assets

3 Months Ended

Mar. 31, 2021

Goodwill And Intangible Assets Disclosure [Abstract]

Other Intangible Assets

8.	Other Intangible Assets

Other identifiable intangible assets and related accumulated amortization consisted of the following at March 31, 2021 and December 31, 2020 (in thousands):

	Gross Carrying Amount				Accumulated Amortization
	March 31, 2021		December 31, 2020		March 31, 2021			December 31, 2020
Intangible assets subject to amortization:
Non-compete agreements	$	1,131	$	1,131	$	(1,131	)	$	(1,131	)

Intangible assets not subject to amortization:
Licenses and accreditations		11,873		11,873		—			—
Trade names		39,526		39,526		—			—
Certificates of need		17,228		17,136		—			—
		68,627		68,535		—			—
Total	$	69,758	$	69,666	$	(1,131	)	$	(1,131	)

All of the Company’s definite-lived intangible assets are fully amortized. The Company’s licenses and accreditations, trade names and certificate of need intangible assets have indefinite lives and are, therefore, not subject to amortization.

Derivatives - Additional Information (Detail)	1 Months Ended
Derivatives - Additional Information (Detail)	Aug. 31, 2019 USD ($)	Aug. 31, 2019 GBP (£)	Dec. 31, 2020 USD ($)	Aug. 31, 2019 GBP (£)
Derivative [Line Items]
Cross currency swap liabilities			$ 84,600,000
Cross Currency Swap Assets [Member]
Derivative [Line Items]
Notional amount	$ 650,000,000.0			£ 538,100,000
Cross currency swap agreement cash flow due to interest payment	$ 35,800,000	£ 25,400,000

Property and Equipment (Tables)

3 Months Ended

Mar. 31, 2021

Property Plant And Equipment [Abstract]

Summary of Property and Equipment

Property and equipment consisted of the following at March 31, 2021 and December 31, 2020 (in thousands):

	March 31, 2021			December 31, 2020
Land	$	144,399		$	144,221
Building and improvements		1,502,862			1,490,149
Equipment		224,755			220,690
Construction in progress		255,188			217,479
		2,127,204			2,072,539
Less: accumulated depreciation		(472,472	)		(449,643	)
Property and equipment, net	$	1,654,732		$	1,622,896

Fair Value Measurements - Additional Information (Detail)	Mar. 31, 2021	Dec. 31, 2020	Oct. 14, 2020	Jun. 24, 2020	Feb. 16, 2016	Sep. 21, 2015	Feb. 11, 2015
5.625% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.625%	5.625%				5.625%	5.625%
6.500% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	6.50%	6.50%			6.50%
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.00%	5.00%	5.00%
5.500% Senior Notes due 2028 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.50%	5.50%		5.50%

Earnings Per Share

3 Months Ended

Mar. 31, 2021

Earnings Per Share [Abstract]

Earnings Per Share

5.	Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share for the three months ended March 31, 2021 and 2020 (in thousands, except per share amounts):

	Three Months Ended March 31,
	2021			2020
Numerator:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$	22,358		$	18,374
(Loss) income from discontinued operations		(12,641	)		15,089
Net income attributable to Acadia Healthcare Company, Inc.	$	9,717		$	33,463
Denominator:
Weighted average shares outstanding for basic earnings per share		88,242			87,765
Effects of dilutive instruments		1,699			206
Shares used in computing diluted earnings per common share		89,941			87,971

Basic earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$	0.25		$	0.21
(Loss) income from discontinued operations		(0.14	)		0.17
Net income attributable to Acadia Healthcare Company, Inc.	$	0.11		$	0.38

Diluted earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$	0.25		$	0.21
(Loss) income from discontinued operations		(0.14	)		0.17
Net income attributable to Acadia Healthcare Company, Inc.	$	0.11		$	0.38

Approximately 0.7 million and 2.9 million shares of common stock issuable upon exercise of outstanding stock option awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2021 and 2020, respectively, because their effect would have been anti-dilutive.

Long-Term Debt (5.000% Senior Notes due 2029) - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended
	Oct. 14, 2020	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Debt extinguishment costs		$ (24,650)
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Issued Senior Notes	$ 475,000
Debt instrument interest rate	5.00%	5.00%	5.00%
Debt instrument maturity date	Apr. 15, 2029
Interest on the notes	payable semi-annually in arrears on April 15 and October 15 of each year, commencing on April 15, 2021.
Tranche B-3 Facility [Member]
Debt Instrument [Line Items]
Debt extinguishment charge	$ 453,300
Debt extinguishment costs	$ 2,900

Derivatives

3 Months Ended

Mar. 31, 2021

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivatives

20.	Derivatives

The Company entered into foreign currency forward contracts during the year ended December 31, 2020 in connection with certain transfers of cash between the U.S. and U.K. under the Company’s cash management and foreign currency risk management programs. Foreign currency forward contracts limit the economic risk of changes in the exchange rate between USD and GBP associated with cash transfers.

In August 2019, the Company also entered into multiple cross currency swap agreements with an aggregate notional amount of $650.0 million to manage foreign currency risk by effectively converting a portion of its fixed-rate USD-denominated senior notes, including the semi-annual interest payments thereunder, to fixed-rate GBP-denominated debt of £538.1 million. During the term of the swap agreements, the Company received semi-annual interest payments in USD from the counterparties at fixed interest rates, and the Company made semi-annual interest payments in GBP to the counterparties at fixed interest rates. The interest payments under the cross-currency swap agreements resulted in £25.4 million of annual cash flows from the Company’s U.K. business being converted to $35.8 million.

In conjunction with the U.K. Sale in January 2021, the Company settled its cross currency swap liability and outstanding forward contracts. Cash received from the settlement of the cross currency swap derivatives and forward contracts outstanding at December 31, 2020 are included in investing activities as part of the net proceeds received from the U.K. Sale in the condensed consolidated statement of cash flows.

The Company designated the cross currency swap agreements and forward contracts entered into during 2020 as qualifying hedging instruments and accounted for these derivatives as net investment hedges. The fair value of these derivatives at December 31, 2020 of $84.6 million is recorded as derivative instrument liabilities in the condensed consolidated balance sheets. During 2019, the Company elected the spot method for recording its net investment hedges. Gains and losses resulting from the settlement of the excluded components were recorded in interest expense on the condensed consolidated statements of operations. Gains and losses resulting from fair value adjustments to the cross currency swap agreements were recorded in accumulated other comprehensive loss as the swaps are effective in hedging the designated risk. These gains and losses were considered in the carrying value of the U.K. operations and included in the loss on the U.K. Sale recorded in December 31, 2020 and January 2021. Prior to the U.K. Sale, cash flows related to the cross currency swap derivatives are included in operating activities in the condensed consolidated statements of cash flows.

Description of Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2021 Facility Bed State
Accounting Policies [Abstract]
Number of facilities \| Facility	228
Number of beds \| Bed	10,000
Number of operating states \| State	40

Recently Issued Accounting Standards

3 Months Ended

Mar. 31, 2021

Accounting Changes And Error Corrections [Abstract]

Recently Issued Accounting Standards

2.	Recently Issued Accounting Standards

In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”). ASU 2020-04 provides optional guidance for a limited period of time to ease the potential burden in accounting for or

recognizing the effects of reference rate reform on financial reporting and applies only to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. ASU 2020-04 is effective as of March 12, 2020 through December 31, 2022. Entities may adopt ASU 2020-04 as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020 or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. Management is evaluating the impact of ASU 2020-04 on the Company’s consolidated financial statements.

In December 2019, FASB issued ASU 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" (“ASU 2019-12”). ASU 2019-12 simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in Topic 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The new guidance also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill and allocating consolidated income taxes to separate financial statements of entities not subject to income tax. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020. Upon adoption, the Company must apply certain aspects of this standard retrospectively for all periods presented while other aspects are applied on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption. The Company adopted ASU 2019-12 on January 1, 2021. There is no significant impact to the Company’s consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

U.K. Sale (Tables)

3 Months Ended

Mar. 31, 2021

Discontinued Operations And Disposal Groups [Abstract]

Schedule of Financial Condition, Results of Operations and Cash Flows of U.K. Operations as Discontinued Operations

For the three months ended March 31, 2021 and 2020, results of operations of the U.K. operations were as follows (in thousands):

	Three Months Ended March 31,
	2021			2020
Revenue	$	62,520		$	273,593
Salaries, wages and benefits		35,937			153,329
Professional fees		6,815			32,249
Supplies		2,217			9,775
Rents and leases		2,509			11,707
Other operating expenses		6,682			30,373
Depreciation and amortization		—			18,845
Interest expense, net		10			220
Loss on sale		14,254			—
Transaction-related expenses		6,265			2,023
Total expenses		74,689			258,521
(Loss) income from discontinued operations before income taxes		(12,169	)		15,072
Provision for (benefit from) income taxes		472			(17	)
(Loss) income from discontinued operations	$	(12,641	)	$	15,089

The major classes of assets and liabilities for the U.K. operations as of December 31, 2020 are shown below (in thousands):

Cash and cash equivalents	$	75,051
Accounts receivable, net		52,196
Other current assets		13,361
Current assets of discontinued operations		140,608
Property and equipment, net		1,297,923
Goodwill		—
Intangible assets, net		22,289
Operating lease right-of-use assets		341,289
Other assets		7,706
Total assets of discontinued operations	$	1,809,815

Current liabilities:
Accounts payable	$	44,929
Current portion of operating lease liabilities		11,141
Other current liabilities		136,895
Current liabilities of discontinued operations		192,965
Operating lease liabilities		387,607
Deferred tax liabilities		57,230
Other liabilities		22,225
Total liabilities of discontinued operations	$	660,027

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Other Current Assets (Tables)

3 Months Ended

Mar. 31, 2021

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Current Assets

Other current assets consisted of the following (in thousands):

	March 31, 2021		December 31, 2020
Assets held for sale	$	16,991	$	—
Prepaid expenses		15,227		19,480
Workers’ compensation deposits – current portion		12,000		12,000
Other receivables		8,903		10,025
Insurance receivable – current portion		6,917		6,792
Income taxes receivable		5,255		897
Inventory		4,579		4,851
Cost report receivable		2,063		5,818
Other		1,334		1,469
Other current assets	$	73,269	$	61,332

Fair Value Measurements

3 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

Fair Value Measurements

18.	Fair Value Measurements

The carrying amounts reported for cash and cash equivalents, accounts receivable, other current assets, accounts payable and other current liabilities approximate fair value because of the short-term maturity of these instruments.

The carrying amounts and fair values of the Company’s New Credit Facility, Prior Credit Facility, 5.625% Senior Notes, 6.500% Senior Notes, 5.500% Senior Notes, 5.000% Senior Notes other long-term debt and derivative instruments at March 31, 2021 and December 31, 2020 were as follows (in thousands):

	Carrying Amount				Fair Value
	March 31, 2021		December 31, 2020		March 31, 2021		December 31, 2020
New Credit Facility	$	581,075	$	—	$	581,075	$	—
Prior Credit Facility	$	—	$	1,175,437	$	—	$	1,175,437
5.625% Senior Notes due 2023	$	—	$	646,344	$	—	$	647,960
6.500% Senior Notes due 2024	$	—	$	385,636	$	—	$	393,850
5.500% Senior Notes due 2028	$	443,325	$	443,139	$	466,733	$	475,931
5.000% Senior Notes due 2029	$	468,404	$	468,245	$	486,063	$	499,852
Other long-term debt	$	3,319	$	3,625	$	3,319	$	3,625
Derivative instrument liabilities	$	—	$	84,584	$	—	$	84,584

The Company’s New Credit Facility, Prior Credit Facility, 5.625% Senior Notes, 6.500% Senior Notes, 5.500% Senior Notes, 5.000% Senior Notes and other long-term debt were categorized as Level 2 in the GAAP fair value hierarchy. Fair values were based on trading activity among the Company’s lenders and the average bid and ask price as determined using published rates.

The fair values of the derivative instruments were categorized as Level 2 in the GAAP fair value hierarchy and were based on observable market inputs including applicable exchange rates and interest rates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Long-Term Debt (Prior Credit Facility) - Additional Information (Detail) - USD ($) $ in Thousands								3 Months Ended
	Jan. 19, 2021	Jan. 05, 2021	Nov. 13, 2020	Apr. 21, 2020	Dec. 15, 2015	Dec. 31, 2012	Apr. 01, 2011	Mar. 31, 2021	Mar. 29, 2018
Debt Instrument [Line Items]
Debt extinguishment costs								$ (24,650)
Tranche B-4 Facilities [Member]
Debt Instrument [Line Items]
Repayments of credit facility	$ 767,900	$ 105,000
Term Loan A- Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount			$ 352,400
Repayments of credit facility	$ 311,700
Prior Credit Facility [Member]
Debt Instrument [Line Items]
Date entered into an agreement						Dec. 31, 2012	Apr. 01, 2011
Debt instrument maturity date					Nov. 30, 2021
Debt extinguishment costs								$ 10,900
Prior Credit Facility [Member] \| Repricing Facilities Amendments [Member]
Debt Instrument [Line Items]
Debt instrument maturity date			Nov. 30, 2022
Debt extinguishment costs			$ 1,000
Prior Credit Facility [Member] \| Senior Secured Revolving Line of Credit [Member] \| Repricing Facilities Amendments [Member]
Debt Instrument [Line Items]
Line of credit			459,000						$ 500,000
Prior Credit Facility [Member] \| Term Loan A- Facility [Member] \| Repricing Facilities Amendments [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount			$ 318,900
Thirteenth Amendment [Member]
Debt Instrument [Line Items]
Date entered into an agreement				Apr. 21, 2020

Description of Business and Basis of Presentation

3 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

Description of Business and Basis of Presentation

1.	Description of Business and Basis of Presentation

Description of Business

Acadia Healthcare Company, Inc. (the “Company”) develops and operates inpatient psychiatric facilities, residential treatment centers, group homes, substance abuse facilities and facilities providing outpatient behavioral healthcare services to serve the behavioral health and recovery needs of communities throughout the United States (“U.S.”) and Puerto Rico. At March 31, 2021, the Company operated 228 behavioral healthcare facilities with approximately 10,000 beds in 40 states and Puerto Rico.

On January 19, 2021, the Company completed the sale of its United Kingdom (“U.K.”) operations to RemedcoUK Limited, a company organized under the laws of England and Wales and owned by funds managed or advised by Waterland Private Equity Fund VII (the “U.K. Sale”). The U.K. Sale allowed us to reduce our indebtedness and focus on our U.S. operations. As a result of the U.K. Sale, the Company reported, for all periods presented, results of operations and cash flows of the U.K. operations as discontinued operations in the accompanying financial statements. See Note 3 – U.K. Sale.

Basis of Presentation

The business of the Company is conducted through limited liability companies, partnerships and C-corporations. The Company’s consolidated financial statements include the accounts of the Company and all subsidiaries controlled by the Company through its direct or indirect ownership of majority interests and exclusive rights granted to the Company as the controlling member of an entity. All intercompany accounts and transactions have been eliminated in consolidation.

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for fair presentation of our financial position and results of operations have been included. The Company’s fiscal year ends on December 31 and interim results are not necessarily indicative of results for a full year or any other interim period. The condensed consolidated balance sheet at December 31, 2020 has been derived from the audited financial statements as of that date. The information contained in these condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the fiscal year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on February 26, 2021. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

During March 2020, the global pandemic of the novel coronavirus known as COVID-19 (“COVID-19”) began to affect the Company’s facilities, employees, patients, communities, business operations and financial performance, as well as the broader U.S. and U.K. economies and financial markets. At many of the Company’s facilities, employees and/or patients have tested positive for COVID-19. The Company is committed to protecting the health of our communities and has been responding to the evolving COVID-19 situation while taking steps to provide quality care and protect the health and safety of patients and employees. All of the Company’s facilities are closely following infectious disease protocols, as well as recommendations by the Centers for Disease Control and Prevention (“CDC”) and local health officials. The Company has established an internal COVID-19 taskforce, taken steps to secure its supply chain, expanded telehealth capabilities and implemented emergency planning in directly impacted markets. Nevertheless, COVID-19 may adversely impact the Company’s business and have an impact on its financial results that management is not currently able to quantify. Disruptions to the Company’s business as a result of the COVID-19 pandemic could have a material adverse effect on its results of operations, financial condition, cash flows and ability to service its indebtedness and may affect the amounts reported in the consolidated financial statements including those related to collectability of accounts receivable as well as professional and general liability reserves, tax assets and liabilities and may result in a potential impairment of goodwill and long-lived assets.

Certain reclassifications have been made to prior years to conform to the current year presentation.

Noncontrolling Interests - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2021 Facility
Noncontrolling Interest [Line Items]
Number of facilities operated by non-wholly owned subsidiaries	6
Non-Wholly Owned Subsidiaries [Member] \| Minimum [Member]
Noncontrolling Interest [Line Items]
Equity ownership interests percentage in the facility	60.00%
Non-Wholly Owned Subsidiaries [Member] \| Maximum [Member]
Noncontrolling Interest [Line Items]
Equity ownership interests percentage in the facility	86.00%

Variable Interest Entities

3 Months Ended

Mar. 31, 2021

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Variable Interest Entities

13.	Variable Interest Entities

For legal entities where the Company has a financial relationship, the Company evaluates whether it has a variable interest and determines if the entity is considered a variable interest entity (“VIE”). If the Company concludes an entity is a VIE and the Company is the primary beneficiary, the entity is consolidated. The primary beneficiary analysis is a qualitative analysis based on power and benefits. A reporting entity has a controlling financial interest in a VIE and must consolidate the VIE if it has both power and benefits. It must have the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE.

At March 31, 2021, the Company operated six facilities through non-wholly owned subsidiaries. The Company owns between 60% and 86% of the equity interests of these entities, and noncontrolling partners own the remaining equity interests. The Company manages each of these facilities, is responsible for the day to day operations and, therefore, has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or receive benefits from the VIE that could potentially be significant to the VIE. These activities include, but are not limited to, behavioral healthcare services, human resource and employment-related decisions, marketing and finance. The terms of the agreements governing each of our VIEs prohibit us from using the assets of each VIE to satisfy the obligations of other entities. Consolidated assets at March 31, 2021 and December 31, 2020 include total assets of variable interest entities of $269.9 million and $261.7 million, respectively, which cannot be used to settle the obligations of other entities. Consolidated liabilities at March 31, 2021 and December 31, 2020 include total liabilities of variable interest entities of $26.2 million and $26.1 million, respectively.

The consolidated VIEs assets and liabilities in the Company’s condensed consolidated balance sheets are shown below (in thousands):

	March 31, 2021		December 31, 2020

Cash and cash equivalents	$	18,657	$	15,151
Accounts receivable, net		21,007		18,507
Other current assets		1,454		1,461
Total current assets		41,118		35,119
Property and equipment, net		177,449		175,103
Goodwill		34,945		34,945
Intangible assets, net		9,581		9,581
Operating lease right-of-use assets		6,834		6,909
Total assets	$	269,927	$	261,657


Accounts payable	$	3,427	$	4,143
Accrued salaries and benefits		5,024		4,357
Current portion of operating lease liabilities		172		164
Other accrued liabilities		8,561		8,366
Total current liabilities		17,184		17,030
Operating lease liabilities		6,819		6,863
Other liabilities		2,166		2,166
Total liabilities	$	26,169	$	26,059

Fair Value Measurements - Carrying Amounts and Fair Values of Company's Credit Facilities and Contingent Consideration Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Other long-term debt	$ 3,319	$ 3,625
Carrying Amount [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Other long-term debt	3,319	3,625
Derivative instrument liabilities		84,584
Carrying Amount [Member] \| New Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Secured	581,075
Carrying Amount [Member] \| Prior Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Secured		1,175,437
Carrying Amount [Member] \| 5.625% Senior Notes Due 2023 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes		646,344
Carrying Amount [Member] \| 6.500% Senior Notes due 2024 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes		385,636
Carrying Amount [Member] \| 5.500% Senior Notes due 2028 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	443,325	443,139
Carrying Amount [Member] \| 5.000% Senior Notes due 2029 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	468,404	468,245
Fair Value [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Other long-term debt	3,319	3,625
Derivative instrument liabilities		84,584
Fair Value [Member] \| New Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Secured	581,075
Fair Value [Member] \| Prior Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Secured		1,175,437
Fair Value [Member] \| 5.625% Senior Notes Due 2023 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes		647,960
Fair Value [Member] \| 6.500% Senior Notes due 2024 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes		393,850
Fair Value [Member] \| 5.500% Senior Notes due 2028 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	466,733	475,931
Fair Value [Member] \| 5.000% Senior Notes due 2029 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	$ 486,063	$ 499,852

Long-Term Debt (5.500% Senior Notes due 2028) - Additional Information (Detail) - 5.500% Senior Notes due 2028 [Member] - USD ($) $ in Millions		3 Months Ended
	Jun. 24, 2020	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Issued Senior Notes	$ 450.0
Debt instrument interest rate	5.50%	5.50%	5.50%
Debt instrument maturity date	Jul. 01, 2028
Interest on the notes		payable semi-annually in arrears on January 1 and July 1 of each year, commencing on January 1, 2021

Property and Equipment - Summary of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 2,127,204	$ 2,072,539
Less: accumulated depreciation	(472,472)	(449,643)
Property and equipment, net	1,654,732	1,622,896
Land [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	144,399	144,221
Building and Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,502,862	1,490,149
Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	224,755	220,690
Construction in Progress [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 255,188	$ 217,479

Long-Term Debt (6.125% Senior Notes due 2021) - Additional Information (Detail) - 6.125% Senior Notes Due 2021 [Member] - USD ($)		3 Months Ended
	Mar. 12, 2013	Mar. 31, 2021
Debt Instrument [Line Items]
Issued Senior Notes	$ 150,000,000.0
Debt instrument interest rate	6.125%	6.125%
Debt instrument maturity date	Mar. 15, 2021
Interest on the notes		payable semi-annually in arrears on March 15 and September 15 of each year
Debt instrument, redemption date		Jun. 24, 2020

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2021

Debt Disclosure [Abstract]

Components of Long-Term Debt

Long-term debt consisted of the following (in thousands):

	March 31, 2021			December 31, 2020
New Credit Facility:
Term Loan A	$	425,000		$	—
Revolving Line of Credit		160,000			—
Prior Credit Facility:
Senior Secured Term A Loan		—			311,733
Senior Secured Term B Loans		—			872,870
Senior Secured Revolving Line of Credit		—			—
5.625% Senior Notes due 2023		—			650,000
6.500% Senior Notes due 2024		—			390,000
5.500% Senior Notes due 2028		450,000			450,000
5.000% Senior Notes due 2029		475,000			475,000
Other long-term debt		3,319			3,625
Less: unamortized debt issuance costs, discount and premium		(17,196	)		(30,802	)
		1,496,123			3,122,426
Less: current portion		(11,911	)		(153,478	)
Long-term debt	$	1,484,212		$	2,968,948

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 178,915	$ 378,697
Accounts receivable, net	276,041	273,551
Other current assets	73,269	61,332
Current assets held for sale		1,809,815
Total current assets	528,225	2,523,395
Property and equipment, net	1,654,732	1,622,896
Goodwill	2,105,264	2,105,264
Intangible assets, net	68,627	68,535
Deferred tax assets	3,177	3,209
Operating lease right-of-use assets	96,205	96,937
Other assets	70,685	79,126
Total assets	4,526,915	6,499,362
Current liabilities:
Current portion of long-term debt	11,911	153,478
Accounts payable	91,505	87,815
Accrued salaries and benefits	127,827	124,912
Current portion of operating lease liabilities	18,696	18,916
Other accrued liabilities	161,040	178,453
Derivative instrument liabilities		84,584
Current liabilities held for sale		660,027
Total current liabilities	410,979	1,308,185
Long-term debt	1,484,212	2,968,948
Deferred tax liabilities	68,678	50,017
Operating lease liabilities	83,731	84,029
Other liabilities	124,616	133,412
Total liabilities	2,172,216	4,544,591
Redeemable noncontrolling interests	56,700	55,315
Equity:
Preferred stock, $0.01 par value; 10,000,000 shares authorized, no shares issued
Common stock, $0.01 par value; 180,000,000 shares authorized; 88,729,527 and 88,024,395 issued and outstanding at March 31, 2021 and December 31, 2020, respectively	887	880
Additional paid-in capital	2,597,781	2,580,327
Accumulated other comprehensive loss		(371,365)
Accumulated deficit	(300,669)	(310,386)
Total equity	2,297,999	1,899,456
Total liabilities and equity	$ 4,526,915	$ 6,499,362

Noncontrolling Interests (Tables)

3 Months Ended

Mar. 31, 2021

Noncontrolling Interest [Abstract]

Summary of Redeemable Noncontrolling Interests

The components of redeemable noncontrolling interests are as follows (in thousands):

Balance at December 31, 2020	$	55,315
Contribution of redeemable noncontrolling interests		1,000
Net income attributable to noncontrolling interests		762
Dividend payments to noncontrolling interests		(377	)
Balance at March 31, 2021	$	56,700

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2021

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share for the three months ended March 31, 2021 and 2020 (in thousands, except per share amounts):

	Three Months Ended March 31,
	2021			2020
Numerator:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$	22,358		$	18,374
(Loss) income from discontinued operations		(12,641	)		15,089
Net income attributable to Acadia Healthcare Company, Inc.	$	9,717		$	33,463
Denominator:
Weighted average shares outstanding for basic earnings per share		88,242			87,765
Effects of dilutive instruments		1,699			206
Shares used in computing diluted earnings per common share		89,941			87,971

Basic earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$	0.25		$	0.21
(Loss) income from discontinued operations		(0.14	)		0.17
Net income attributable to Acadia Healthcare Company, Inc.	$	0.11		$	0.38

Diluted earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$	0.25		$	0.21
(Loss) income from discontinued operations		(0.14	)		0.17
Net income attributable to Acadia Healthcare Company, Inc.	$	0.11		$	0.38

Revenue - Additional Information (Detail) - CARES Act [Member] - Medicare [Member] - USD ($)	1 Months Ended
	Apr. 30, 2020	Mar. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Expected repayment period	12 months
Repayment of advanced payments period	2021-04
CMS' Accelerated and Advance Payment Program [Member]
Disaggregation of Revenue [Line Items]
Amount of advance payment received	$ 45,000,000
Repayment of advanced payments description	In April 2020, the Company received approximately $45 million from CMS’ Accelerated and Advance Payment Program for Medicare providers, which the Company expects to repay over the 12-month period beginning in April 2021. Once repayment begins, the amount will be recouped from the Company’s new Medicare claims.
Expected repayment period	12 months
Repayment of advanced payments period	2021-04
CMS' Accelerated and Advance Payment Program [Member] \| Other Accrued Liabilities [Member]
Disaggregation of Revenue [Line Items]
Contract liabilities		$ 35,900	$ 35,900
CMS' Accelerated and Advance Payment Program [Member] \| Other Liabilities [Member]
Disaggregation of Revenue [Line Items]
Contract liabilities		$ 11,300	$ 11,300

Earnings Per Share - Additional Information (Detail) - shares shares in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share [Abstract]
Excluded common stock for computation of diluted earnings per share	0.7	2.9

Long-Term Debt

3 Months Ended

Mar. 31, 2021

Debt Disclosure [Abstract]

Long-Term Debt

11.Long-Term Debt

Long-term debt consisted of the following (in thousands):

	March 31, 2021			December 31, 2020
New Credit Facility:
Term Loan A	$	425,000		$	—
Revolving Line of Credit		160,000			—
Prior Credit Facility:
Senior Secured Term A Loan		—			311,733
Senior Secured Term B Loans		—			872,870
Senior Secured Revolving Line of Credit		—			—
5.625% Senior Notes due 2023		—			650,000
6.500% Senior Notes due 2024		—			390,000
5.500% Senior Notes due 2028		450,000			450,000
5.000% Senior Notes due 2029		475,000			475,000
Other long-term debt		3,319			3,625
Less: unamortized debt issuance costs, discount and premium		(17,196	)		(30,802	)
		1,496,123			3,122,426
Less: current portion		(11,911	)		(153,478	)
Long-term debt	$	1,484,212		$	2,968,948

New Credit Facility

The Company entered into a new credit agreement (the “New Credit Facility”) on March 17, 2021. This New Credit Facility provides for a $600.0 million senior secured revolving credit facility (the “Revolving Facility”) and a $425.0 million senior secured term loan facility (the “Term Loan Facility” and, together with the Revolving Facility, the “Senior Facilities”), each maturing on March 17, 2026 unless extended in accordance with the terms of the New Credit Facility. The Revolving Facility further provides for (i) up to $20.0 million to be utilized for the issuance of letters of credit and (ii) the availability of a swingline facility under which the Company may borrow up to $20.0 million.

As a part of the closing of the New Credit Facility on March 17, 2021, the Company (i) refinanced and terminated the Company’s prior credit facilities under the Amended and Restated Credit Agreement, dated as of December 31, 2012 (the “Prior Credit Facility”) and (ii) financed the redemption of all of the Company’s outstanding 5.625% Senior Notes due 2023 (the “5.625% Senior Notes”).

The Company had $422.0 million of availability under the Revolving Facility and had standby letters of credit outstanding of $18.0 million related to security for the payment of claims required by its workers’ compensation insurance program at March 31, 2021.

The New Credit Facility requires quarterly term loan principal repayments for the Term Loan Facility of $2.7 million for June 30, 2021 to March 31, 2022, $5.3 million for June 30, 2022 to March 31, 2024, $8.0 million for June 30, 2024 to March 31, 2025, $10.6 million for June 30, 2025 to December 31, 2025, with the remaining principal balance of the Term Loan Facility due on the maturity date of March 31, 2026.

The Company has the ability to increase the amount of the Senior Facilities, which may take the form of increases to the Revolving Facility or the Term Loan Facility or the issuance of one or more incremental term loan facilities (collectively, the “Incremental Facilities”), upon obtaining additional commitments from new or existing lenders and the satisfaction of customary conditions precedent for such Incremental Facilities. Such Incremental Facilities may not exceed the sum of (i) the greater of $480.0 million and an amount equal to 100% of Consolidated EBITDA (as defined in the New Credit Facility) of the Company and its Restricted Subsidiaries (as defined in the New Credit Facility) (as determined for the four fiscal quarter period most recently ended for which financial statements are available), and (ii) additional amounts so long as, after giving effect thereto, the Consolidated Senior Secured Net Leverage Ratio (as defined in the New Credit Facility) does not exceed 3.5 to 1.0.

Subject to certain exceptions, substantially all of the Company’s existing and subsequently acquired or organized direct or indirect wholly-owned U.S. subsidiaries are required to guarantee the repayment of the Company’s obligations under the New Credit Facility. Borrowings under the Senior Facilities bear interest at a floating rate, which will initially be, at the Company’s option, either (i) adjusted LIBOR plus 1.75% or (ii) an alternative base rate plus 0.75% (in each case, subject to adjustment based on the Company’s consolidated total net leverage ratio). An unused fee initially set at 0.25% per annum (subject to adjustment based on the Company’s consolidated total net leverage ratio) is payable quarterly in arrears based on the actual daily undrawn portion of the commitments in respect of the Revolving Facility.

The New Credit Facility contains customary representations and affirmative and negative covenants, including limitations on the Company’s and its subsidiaries’ ability to incur additional debt, grant or permit additional liens, make investments and acquisitions, merge or consolidate with others, dispose of assets, pay dividends and distributions, pay junior indebtedness and enter into affiliate transactions, in each case, subject to customary exceptions. In addition, the New Credit Facility contains financial covenants requiring the Company on a consolidated basis to maintain, as of the last day of any consecutive four fiscal quarter period, a consolidated total net leverage ratio of not more than 5.0 to 1.0 and an interest coverage ratio of at least 3.0 to 1.0. The New Credit Facility also includes events of default customary for facilities of this type and upon the occurrence of such events of default, among other things, all outstanding loans under the Senior Facilities may be accelerated and/or the lenders’ commitments terminated. At March 31, 2021, the Company was in compliance with such covenants.

Prior Credit Facility

The Company entered into a senior secured credit facility (the “Senior Secured Credit Facility”) on April 1, 2011. On December 31, 2012, the Company entered into the Prior Credit Facility which amended and restated the Senior Secured Credit Facility. The Company has amended the Prior Credit Facility from time to time as described in the Company’s prior filings with the SEC.

On April 21, 2020, the Company entered into the Thirteenth Amendment (the “Thirteenth Amendment”) to the Prior Credit Facility. The Thirteenth Amendment amended the Consolidated Leverage Ratio in the prior covenant to increase such leverage ratio for the rest of 2020.

On November 13, 2020, the Company entered into the Fourth Repricing Facilities Amendment (the “Fourth Repricing Facilities Amendment”) to the Prior Credit Facility. The Fourth Repricing Facilities Amendment extended the maturity date of each of the prior

revolving line of credit and the prior TLA Facility from November 30, 2021 to November 30, 2022. The Fourth Repricing Facilities Amendment also (1) replaced the revolving line of credit in an aggregate committed amount of $500.0 million with an aggregate committed amount of approximately $459.0 million and (2) replaced the TLA Facility aggregate outstanding principal amount of approximately $352.4 million with an aggregate principal amount of approximately $318.9 million. The interest rate margin applicable to both facilities remained unchanged from the prior facilities, and the commitment fee applicable to the new revolving line of credit also remained unchanged from the prior revolving line of credit. In connection with the Fourth Repricing Facilities Amendment, the Company recorded a debt extinguishment charge of $1.0 million, including the write-off of discount and deferred financing costs, which was recorded in debt extinguishment costs in the consolidated statements of operations for the year ended December 31, 2020.

On January 5, 2021, the Company made a voluntary payment of $105.0 million on the Tranche B-4 Facility. On January 19, 2021, the Company used a portion of the net proceeds from the U.K. Sale to repay the outstanding balances of $311.7 million of its TLA Facility and $767.9 million of its Tranche B-4 Facility of the Prior Credit Facility. At March 31, 2021, in connection with the termination of the Prior Credit Facility, the Company recorded a debt extinguishment charge of $10.9 million, including the write-off of discount and deferred financing costs, which was recorded in debt extinguishment costs in the condensed consolidated statements of operations.

Senior Notes

5.500% Senior Notes due 2028

On June 24, 2020, the Company issued $450.0 million of 5.500% Senior Notes due 2028 (the “5.500% Senior Notes”). The 5.500% Senior Notes mature on July 1, 2028 and bear interest at a rate of 5.500% per annum, payable semi-annually in arrears on January 1 and July 1 of each year, commencing on January 1, 2021.

5.000% Senior Notes due 2029

On October 14, 2020, the Company issued $475.0 million of 5.000% Senior Notes due 2029 (the “5.000% Senior Notes”). The 5.000% Senior Notes mature on April 15, 2029 and bear interest at a rate of 5.000% per annum, payable semi-annually in arrears on April 15 and October 15 of each year, commencing on April 15, 2021. The Company used the net proceeds of the 5.000% Senior Notes to prepay approximately $453.3 million of the outstanding borrowings on our existing Tranche B-3 Facility and used the remaining net proceeds for general corporate purposes and to pay related fees and expenses in connection with the offering. In connection with the 5.000% Senior Notes, the Company recorded a debt extinguishment charge of $2.9 million, including the write-off of discount and deferred financing costs of the Tranche B-3 Facility, which was recorded in debt extinguishment costs in the consolidated statements of operations for the year ended December 31, 2020.

The indentures governing the 5.500% Senior Notes and the 5.000% Senior Notes (together, the “Senior Notes”) contain covenants that, among other things, limit the Company’s ability and the ability of its restricted subsidiaries to: (i) pay dividends, redeem stock or make other distributions or investments; (ii) incur additional debt or issue certain preferred stock; (iii) transfer or sell assets; (iv) engage in certain transactions with affiliates; (v) create restrictions on dividends or other payments by the restricted subsidiaries; (vi) merge, consolidate or sell substantially all of the Company’s assets; and (vii) create liens on assets.

The Senior Notes issued by the Company are guaranteed by each of the Company’s subsidiaries that guarantee the Company’s obligations under the New Credit Facility at March 31, 2021. The guarantees are full and unconditional and joint and several.

The Company may redeem the Senior Notes at its option, in whole or part, at the dates and amounts set forth in the indentures.

5.625% Senior Notes due 2023

On February 11, 2015, the Company issued $375.0 million of 5.625% Senior Notes. On September 21, 2015, the Company issued $275.0 million of additional 5.625% Senior Notes. The additional notes formed a single class of debt securities with the 5.625% Senior Notes issued in February 2015. Giving effect to this issuance, the Company has outstanding an aggregate of $650.0 million of 5.625% Senior Notes. The 5.625% Senior Notes mature on February 15, 2023 and bear interest at a rate of 5.625% per annum, payable semi-annually in arrears on February 15 and August 15 of each year. On March 17, 2021, the Company redeemed the 5.625% Senior Notes.

6.500% Senior Notes due 2024

On February 16, 2016, the Company issued $390.0 million of 6.500% Senior Notes due 2024 (the “6.500% Senior Notes”). The 6.500% Senior Notes mature on March 1, 2024 and bear interest at a rate of 6.500% per annum, payable semi-annually in arrears on March 1 and September 1 of each year, beginning on September 1, 2016. On March 1, 2021, the Company redeemed the 6.500% Senior Notes.

Redemption of 5.625% Senior Notes and 6.500% Senior Notes

On January 29, 2021, the Company issued conditional notices of full redemption providing for the redemption in full of $650 million of 5.625% Senior Notes and $390 million of 6.500% Senior Notes to the holders of such notes.

On March 1, 2021, the Company satisfied and discharged the indentures governing the 6.500% Senior Notes. In connection with the redemption of the 6.500% Senior Notes, the Company recorded debt extinguishment costs of $10.5 million, including $6.3 million cash paid for breakage costs and the write-off of deferred financing costs of $4.2 million in the condensed consolidated statements of operations.

On March 17, 2021, the Company satisfied and discharged the indentures governing the 5.625% Senior Notes. In connection with the redemption of the 5.625% Senior Notes, the Company recorded debt extinguishment costs of $3.3 million, including the write-off of deferred financing and premiums costs in the condensed consolidated statements of operations.

6.125% Senior Notes due 2021

On March 12, 2013, the Company issued $150.0 million of 6.125% Senior Notes due 2021 (the “6.125% Senior Notes”). The 6.125% Senior Notes mature on March 15, 2021 and bear interest at a rate of 6.125% per annum, payable semi-annually in arrears on March 15 and September 15 of each year. On June 24, 2020, the Company redeemed the 6.125% Senior Notes.

5.125% Senior Notes due 2022

On July 1, 2014, the Company issued $300.0 million of 5.125% Senior Notes due 2022 (the “5.125% Senior Notes”). The 5.125% Senior Notes mature on July 1, 2022 and bear interest at a rate of 5.125% per annum, payable semi-annually in arrears on January 1 and July 1 of each year. On June 24, 2020, the Company redeemed the 5.125% Senior Notes.

Redemption of 6.125% Senior Notes and 5.125% Senior Notes

On June 10, 2020, the Company issued conditional notices of full redemption providing for the redemption in full of the 6.125% Senior Notes and 5.125% Senior Notes on July 10, 2020 (the “Redemption Date”), in each case at a redemption price equal to 100.0% of the principal amount thereof, plus accrued and unpaid interest, if any, to, but not including the Redemption Date (the “Redemption Price”). On June 24, 2020, the Company satisfied and discharged the indentures governing the 6.125% Senior Notes and the 5.125% Senior Notes by irrevocably depositing with a trustee sufficient funds equal to the Redemption Price for the 6.125% Senior Notes and the 5.125% Senior Notes and otherwise complying with the terms in the indentures relating to the satisfaction and discharge of the 6.125% Senior Notes and the 5.125% Senior Notes. In connection with the redemption of the 6.125% Senior Notes and the 5.125% Senior Notes, the Company recorded a debt extinguishment charge of $3.3 million, including the write-off of the deferred financing and other costs in the consolidated statements of operations for the year ended December 31, 2020.

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Equity-based compensation expense	$ 7,034	$ 4,979

Equity-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2021

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock Option Activity

Stock option activity during 2020 and 2021 was as follows:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)
Options outstanding at January 1, 2020		1,360,068		$	39.40		7.57	$	1,650
Options granted		507,600			33.13		9.18		157
Options exercised		(68,700	)		29.15	N/A			854
Options cancelled		(288,662	)		39.67	N/A		N/A
Options outstanding at December 31, 2020		1,510,306			37.56		7.35		1,414
Options granted		282,320			57.14		10.01		—
Options exercised		(352,297	)		36.16	N/A			7,300
Options cancelled		(34,725	)		37.44	N/A		N/A
Options outstanding at March 31, 2021		1,405,604		$	41.85		7.88	$	19,300
Options exercisable at December 31, 2020		596,606		$	45.37		5.55	$	543
Options exercisable at March 31, 2021		524,509		$	44.58		6.09	$	6,183

Schedule of Stock Options Valuation Assumptions

The following table summarizes the grant-date fair value of options and the assumptions used to develop the fair value estimates for options granted during the three months ended March 31, 2021 and year ended December 31, 2020:

	March 31, 2021			December 31, 2020
Weighted average grant-date fair value of options	$	26.53		$	12.37
Risk-free interest rate		2.3	%		1.6	%
Expected volatility		51	%		41	%
Expected life (in years)		5.0			5.0

Restricted Stock Activity

Restricted stock activity during 2020 and 2021 was as follows:

	Number of Shares			Weighted Average Grant-Date Fair Value
Unvested at January 1, 2020		805,136		$	34.14
Granted		637,312			25.82
Cancelled		(129,683	)		34.56
Vested		(289,769	)		35.88
Unvested at December 31, 2020		1,022,996		$	28.41
Granted		242,900			55.97
Cancelled		(15,675	)		32.50
Vested		(269,733	)		29.33
Unvested at March 31, 2021		980,488		$	34.92

Restricted Stock Unit Activity

Restricted stock unit activity during 2020 and 2021 was as follows:

	Number of Units			Weighted Average Grant-Date Fair Value
Unvested at January 1, 2020		447,357		$	38.89
Granted		583,680			10.60
Performance adjustment		117,772			13.50
Cancelled		(63,056	)		43.35
Vested		(12,691	)		42.09
Unvested at December 31, 2020		1,073,062		$	20.15
Granted		—			—
Performance adjustment		120,919			19.48
Cancelled		—			—
Vested		(184,051	)		42.30
Unvested at March 31, 2021		1,009,930		$	16.03

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	180,000,000	180,000,000
Common stock, shares issued	88,729,527	88,024,395
Common stock, shares outstanding	88,729,527	88,024,395

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2021	Apr. 30, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Trading Symbol	ACHC
Entity Registrant Name	Acadia Healthcare Company, Inc.
Entity Central Index Key	0001520697
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, $.01 par value
Security Exchange Name	NASDAQ
Entity File Number	001-35331
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	45-2492228
Entity Address, Address Line One	6100 Tower Circle
Entity Address, Address Line Two	Suite 1000
Entity Address, City or Town	Franklin
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37067
City Area Code	615
Local Phone Number	861-6000
Document Quarterly Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		89,739,084

Revenue - Schedule of Revenue Attributed to Each Category (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 551,199	$ 509,217
U.S. Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	551,199	509,217
U.S. Facilities [Member] \| Acute Inpatient Psychiatric Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	267,359	239,414
U.S. Facilities [Member] \| Specialty Treatment Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	211,757	193,611
U.S. Facilities [Member] \| Residential Treatment Centers [Member]
Disaggregation of Revenue [Line Items]
Revenue	68,649	70,434
U.S. Facilities [Member] \| Outpatient Community-Based Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 3,434	$ 5,758

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

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+ Details

Revenue

3 Months Ended

Mar. 31, 2021

Revenue From Contract With Customer [Abstract]

Revenue

Revenue is primarily derived from services rendered to patients for inpatient psychiatric and substance abuse care, outpatient psychiatric care and residential treatment. The services provided by the Company have no fixed duration and can be terminated by the patient or the facility at any time, and therefore, each treatment is its own stand-alone contract.

As our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in Accounting Standards Codification (“ASC”) ASC 606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities.

The Company disaggregates revenue from contracts with customers by service type and by payor.

The Company’s facilities in the United States (the “U.S. Facilities”) and services provided by the facilities can generally be classified into the following categories: acute inpatient psychiatric facilities; specialty treatment facilities; residential treatment centers; and outpatient community-based facilities.

Acute inpatient psychiatric facilities. Acute inpatient psychiatric facilities provide a high level of care in order to stabilize patients that are either a threat to themselves or to others. The acute setting provides 24-hour observation, daily intervention and monitoring by psychiatrists.

Specialty treatment facilities. Specialty treatment facilities include residential recovery facilities, eating disorder facilities and comprehensive treatment centers. The Company provides a comprehensive continuum of care for adults with addictive disorders and co-occurring mental disorders. Inpatient, including detoxification and rehabilitation, partial hospitalization and outpatient treatment programs give patients access to the least restrictive level of care.

Residential treatment centers. Residential treatment centers treat patients with behavioral disorders in a non-hospital setting, including outdoor programs. The facilities balance therapy activities with social, academic and other activities.

Outpatient community-based facilities. Outpatient community-based programs are designed to provide therapeutic treatment to children and adolescents who have a clinically-defined emotional, psychiatric or chemical dependency disorder while enabling the youth to remain at home and within their community.

The table below presents total revenue attributed to each category (in thousands):

	Three Months Ended March 31,
	2021		2020
Acute inpatient psychiatric facilities	$	267,359	$	239,414
Specialty treatment facilities		211,757		193,611
Residential treatment centers		68,649		70,434
Outpatient community-based facilities		3,434		5,758
Revenue	$	551,199	$	509,217

The Company receives payments from the following sources for services rendered in our facilities: (i) state governments under their respective Medicaid and other programs; (ii) commercial insurers; (iii) the federal government under the Medicare program administered by CMS; and (iv) individual patients and clients.

The Company determines the transaction price based on established billing rates reduced by contractual adjustments provided to third-party payors, discounts provided to uninsured patients and implicit price concessions. Contractual adjustments and discounts are based on contractual agreements, discount policies and historical experience. Implicit price concessions are based on historical collection experience. Most of our facilities have contracts containing variable consideration. However, it is unlikely a significant reversal of revenue will occur when the uncertainty is resolved, and therefore, the Company has included the variable consideration in the estimated transaction price. Subsequent changes resulting from a patient’s ability to pay are recorded as bad debt expense, which is included as a component of other operating expenses in the condensed consolidated statements of operations. Bad debt expense for the three months ended March 31, 2021 and 2020 was not significant.

The following table presents the Company’s revenue by payor type and as a percentage of revenue (in thousands):

	Three Months Ended March 31,
	2021					2020
	Amount		%			Amount		%
Commercial	$	162,702		29.5	%	$	143,142		28.1	%
Medicare		86,185		15.6	%		72,271		14.2	%
Medicaid		274,620		49.8	%		260,044		51.1	%
Self-Pay		22,443		4.1	%		27,034		5.3	%
Other		5,249		1.0	%		6,726		1.3	%
Revenue	$	551,199		100.0	%	$	509,217		100.0	%

Contract liabilities primarily consisted of unearned revenue from CMS’ Accelerated and Advance Payment Program. In April 2020, the Company received approximately $45 million from CMS’ Accelerated and Advance Payment Program for Medicare providers, which the Company expects to repay over the 12-month period beginning in April 2021. Once repayment begins, the amount will be recouped from the Company’s new Medicare claims. Contract liabilities are included in other accrued liabilities for the three months ended March 31, 2021 and, for December 31, 2020, $35.9 million is included in other accrued liabilities and $11.3 million in other liabilities on the condensed consolidated balance sheets. A summary of the activity in unearned revenue is as follows (in thousands):

Balance at December 31, 2020	$	47,196
Payments received		2,436
Revenue recognized		(478	)
Balance at March 31, 2021	$	49,154

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Gain on derivative instruments, tax	$ 0.1	$ 16.3

Financial Information for the Company and Its Subsidiaries

3 Months Ended

Mar. 31, 2021

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Financial Information for the Company and Its Subsidiaries

21.	Financial Information for the Company and Its Subsidiaries

The Company conducts substantially all of its business through its subsidiaries. The 5.500% Senior Notes and 5.000% Senior Notes are jointly and severally guaranteed on an unsecured senior basis by all of the Company’s subsidiaries that guarantee the Company’s obligations under the New Credit Facility. The 5.625% Senior Notes, 6.500% Senior Notes, 5.500% Senior Notes and 5.000% Senior Notes were jointly and severally guaranteed on an unsecured senior basis by all of the Company’s subsidiaries that guarantee the Company’s obligations under the Prior Credit Facility. Summarized financial information is presented below is consistent with the condensed consolidated financial statements of the Company, except transactions between combining entities have been eliminated. Financial information for the combined non-guarantor entities has been excluded. Presented below is condensed financial information for Acadia Healthcare Company, Inc. and the combined wholly-owned subsidiary guarantors at March 31, 2021 and December 31, 2020, and for the three months ended March 31, 2021.

Summarized balance sheet information (in thousands):

	March 31, 2021		December 31, 2020
Current assets	$	469,786	$	654,735
Property and equipment, net		1,451,690		1,421,875
Goodwill		1,992,305		1,992,305
Total noncurrent assets		3,661,678		3,640,809

Current liabilities		390,351		626,419
Long-term debt		1,458,735		2,786,125
Total noncurrent liabilities		1,728,106		3,045,981
Redeemable noncontrolling interests		—		—
Total equity		2,013,007		623,144

Summarized operating results information (in thousands):

	Three Months Ended March 31, 2021
Revenue	$	509,173
Income before income taxes		24,287
Net income		19,210
Net income attributable to Acadia Healthcare Company, Inc.		19,210

Long-Term Debt (5.625% Senior Notes due 2023) - Additional Information (Detail) - 5.625% Senior Notes Due 2023 [Member] - USD ($)	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Sep. 21, 2015	Feb. 11, 2015
Debt Instrument [Line Items]
Issued Senior Notes			$ 275,000,000.0	$ 375,000,000.0
Debt instrument interest rate	5.625%	5.625%	5.625%	5.625%
Senior Notes		$ 650,000,000	$ 650,000,000.0
Debt instrument maturity date	Feb. 15, 2023
Interest on the notes	payable semi-annually in arrears on February 15 and August 15 of each year
Debt instrument, redemption date	Mar. 17, 2021

Variable Interest Entities - Schedule of Consolidated VIEs Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 178,915	$ 378,697
Accounts receivable, net	276,041	273,551
Other current assets	73,269	61,332
Total current assets	528,225	2,523,395
Property and equipment, net	1,654,732	1,622,896
Goodwill	2,105,264	2,105,264
Intangible assets, net	68,627	68,535
Operating lease right-of-use assets	96,205	96,937
Total assets	4,526,915	6,499,362
Accounts payable	91,505	87,815
Accrued salaries and benefits	127,827	124,912
Current portion of operating lease liabilities	18,696	18,916
Other accrued liabilities	161,040	178,453
Total current liabilities	410,979	1,308,185
Operating lease liabilities	83,731	84,029
Other liabilities	124,616	133,412
Total liabilities	2,172,216	4,544,591
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash and cash equivalents	18,657	15,151
Accounts receivable, net	21,007	18,507
Other current assets	1,454	1,461
Total current assets	41,118	35,119
Property and equipment, net	177,449	175,103
Goodwill	34,945	34,945
Intangible assets, net	9,581	9,581
Operating lease right-of-use assets	6,834	6,909
Total assets	269,927	261,657
Accounts payable	3,427	4,143
Accrued salaries and benefits	5,024	4,357
Current portion of operating lease liabilities	172	164
Other accrued liabilities	8,561	8,366
Total current liabilities	17,184	17,030
Operating lease liabilities	6,819	6,863
Other liabilities	2,166	2,166
Total liabilities	$ 26,169	$ 26,059

Variable Interest Entities - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($) Facility	Dec. 31, 2020 USD ($)
Variable Interest Entity [Line Items]
Consolidated assets	$ 4,526,915	$ 6,499,362
Consolidated liabilities	$ 2,172,216	4,544,591
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Number of facilities operated through non-wholly owned subsidiaries \| Facility	6
Consolidated assets	$ 269,927	261,657
Consolidated liabilities	$ 26,169	$ 26,059
Variable Interest Entity, Primary Beneficiary [Member] \| Minimum [Member]
Variable Interest Entity [Line Items]
Variable interest entity, ownership percentage	60.00%
Variable Interest Entity, Primary Beneficiary [Member] \| Maximum [Member]
Variable Interest Entity [Line Items]
Variable interest entity, ownership percentage	86.00%

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
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-Paragraph 1
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+ Details

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (b)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Property and Equipment

3 Months Ended

Mar. 31, 2021

Property Plant And Equipment [Abstract]

Property and Equipment

7.	Property and Equipment

Property and equipment consisted of the following at March 31, 2021 and December 31, 2020 (in thousands):

	March 31, 2021			December 31, 2020
Land	$	144,399		$	144,221
Building and improvements		1,502,862			1,490,149
Equipment		224,755			220,690
Construction in progress		255,188			217,479
		2,127,204			2,072,539
Less: accumulated depreciation		(472,472	)		(449,643	)
Property and equipment, net	$	1,654,732		$	1,622,896

Financial Information for the Company and Its Subsidiaries - Additional Information (Detail)	Mar. 31, 2021	Dec. 31, 2020	Feb. 16, 2016	Sep. 21, 2015	Feb. 11, 2015
5.500% Senior Notes Due 2028 [Member]
Line of Credit Facility [Line Items]
Debt instrument interest rate	5.50%
5.000% Senior Notes Due 2029 [Member]
Line of Credit Facility [Line Items]
Debt instrument interest rate	5.00%
5.625% Senior Notes Due 2023 [Member]
Line of Credit Facility [Line Items]
Debt instrument interest rate	5.625%	5.625%		5.625%	5.625%
6.500% Senior Notes Due 2024 [Member]
Line of Credit Facility [Line Items]
Debt instrument interest rate	6.50%	6.50%	6.50%

Revenue - Schedule of Revenue and Percentage Generated by Each Payor Type (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 551,199	$ 509,217
U.S. Facilities [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 551,199	$ 509,217
Revenue, Percentage	100.00%	100.00%
U.S. Facilities [Member] \| Commercial [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 162,702	$ 143,142
Revenue, Percentage	29.50%	28.10%
U.S. Facilities [Member] \| Medicare [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 86,185	$ 72,271
Revenue, Percentage	15.60%	14.20%
U.S. Facilities [Member] \| Medicaid [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 274,620	$ 260,044
Revenue, Percentage	49.80%	51.10%
U.S. Facilities [Member] \| Self-Pay [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 22,443	$ 27,034
Revenue, Percentage	4.10%	5.30%
U.S. Facilities [Member] \| Other [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 5,249	$ 6,726
Revenue, Percentage	1.00%	1.30%

- Definition

+ References

+ Details

Equity-Based Compensation - Stock Option Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Options outstanding, Beginning balance	1,510,306	1,360,068
Options granted	282,320	507,600
Options exercised	(352,297)	(68,700)
Options cancelled	(34,725)	(288,662)
Options outstanding, Ending balance	1,405,604	1,510,306	1,360,068
Options exercisable, Ending balance	524,509	596,606
Options outstanding, Weighted Average Exercise Price, Beginning balance	$ 37.56	$ 39.40
Options granted, Weighted Average Exercise Price	57.14	33.13
Options exercised, Weighted Average Exercise Price	36.16	29.15
Options cancelled, Weighted Average Exercise Price	37.44	39.67
Options outstanding, Weighted Average Exercise Price, Ending balance	41.85	37.56	$ 39.40
Options exercisable, Weighted Average Exercise Price, Ending balance	$ 44.58	$ 45.37
Options outstanding, Weighted Average Remaining Contractual Term	7 years 10 months 17 days	7 years 4 months 6 days	7 years 6 months 25 days
Options granted, Weighted Average Remaining Contractual Term	10 years 3 days	9 years 2 months 4 days
Options exercisable, Weighted Average Remaining Contractual Term, Ending balance	6 years 1 month 2 days	5 years 6 months 18 days
Options outstanding, Aggregate Intrinsic Value	$ 19,300	$ 1,414	$ 1,650
Options granted, Aggregate Intrinsic Value		157
Options exercised, Aggregate Intrinsic Value	7,300	854
Options exercisable, Aggregate Intrinsic Value, Ending balance	$ 6,183	$ 543

Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 17, 2021	Dec. 31, 2020	Nov. 13, 2020	Sep. 21, 2015
Debt Instrument [Line Items]
Other long-term debt	$ 3,319		$ 3,625
Less: unamortized debt issuance costs, discount and premium	(17,196)		(30,802)
Long-term debt	1,496,123		3,122,426
Less: current portion	(11,911)		(153,478)
Long-term debt	1,484,212		2,968,948
Term Loan A [Member]
Debt Instrument [Line Items]
Senior Secured				$ 352,400
New Credit Facility [Member] \| Term Loan A [Member]
Debt Instrument [Line Items]
Senior Secured	425,000	$ 425,000
New Credit Facility [Member] \| Senior Secured Revolving Line of Credit [Member]
Debt Instrument [Line Items]
Senior Secured	160,000	$ 600,000
Prior Credit Facility [Member] \| Senior Secured Term A Loan [Member]
Debt Instrument [Line Items]
Senior Secured			311,733
Prior Credit Facility [Member] \| Senior Secured Term B Loans [Member]
Debt Instrument [Line Items]
Senior Secured			872,870
5.625% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Senior Notes			650,000		$ 650,000
6.500% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Senior Notes			390,000
5.500% Senior Notes due 2028 [Member]
Debt Instrument [Line Items]
Senior Notes	450,000		450,000
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Senior Notes	$ 475,000		$ 475,000

Income Taxes

3 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

Income Taxes

17.	Income Taxes

The provision for income taxes for the three months ended March 31, 2021 and 2020 reflects effective tax rates of 21.2% and 23.4%, respectively. The decrease in the effective tax rate for the three months ended March 31, 2021 was primarily attributable to the Company’s permanent deduction related to equity-based compensation.

As the Company continues to monitor tax implications of the CARES Act and other state, federal and foreign stimulus and tax legislation, we may make adjustments to our estimates and record additional amounts for tax assets and liabilities. Additionally, market disruption due to COVID-19 may affect the Company’s ability to realize our deferred tax assets. Any adjustments to our tax assets and liabilities could materially impact our provision for income taxes and our effective tax rate in the periods in which they are made.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Noncontrolling Interests - Summary of Redeemable Noncontrolling Interests (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Noncontrolling Interest [Abstract]
Beginning Balance	$ 55,315
Contribution of redeemable noncontrolling interests	1,000
Net income attributable to noncontrolling interests	762
Dividend payments to noncontrolling interests	(377)	$ (264)
Ending Balance	$ 56,700

Other Accrued Liabilities

3 Months Ended

Mar. 31, 2021

Other Liabilities Disclosure [Abstract]

Other Accrued Liabilities

10.	Other Accrued Liabilities

Other accrued liabilities consisted of the following (in thousands):

	March 31, 2021		December 31, 2020
Unearned revenue	$	49,154	$	35,946
Finance lease liabilities		32,022		32,188
Accrued expenses		29,168		28,452
Accrued interest		17,781		40,479
Insurance liability – current portion		9,700		9,700
Government relief funds		6,285		5,495
Accrued property taxes		6,143		6,763
Income taxes payable		6,080		16,345
Other		4,707		3,085
Other accrued liabilities	$	161,040	$	178,453

Acquisitions

3 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

Acquisitions

16.	Acquisitions

The Company’s strategy is to acquire and develop behavioral healthcare facilities and improve operating results within its facilities and its other behavioral healthcare operations.

	Three Months Ended March 31,
	2021		2020
Termination, restructuring and strategic review costs	$	2,823	$	396
Legal, accounting and other acquisition-related costs		1,787		1,130
	$	4,610	$	1,526

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Revenue	$ 551,199	$ 509,217
Salaries, wages and benefits (including equity-based compensation expense of $7,034 and $4,979, respectively)	304,333	286,987
Professional fees	31,617	31,051
Supplies	21,322	22,196
Rents and leases	9,412	9,117
Other operating expenses	72,010	68,156
Depreciation and amortization	24,894	22,835
Interest expense, net	29,027	42,565
Debt extinguishment costs	24,650
Transaction-related expenses	4,610	1,526
Total expenses	521,875	484,433
Income from continuing operations before income taxes	29,324	24,784
Provision for income taxes	6,204	5,806
Income from continuing operations	23,120	18,978
(Loss) income from discontinued operations, net of taxes	(12,641)	15,089
Net income	10,479	34,067
Net income attributable to noncontrolling interests	(762)	(604)
Net income attributable to Acadia Healthcare Company, Inc.	$ 9,717	$ 33,463
Basic earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	$ 0.25	$ 0.21
(Loss) income from discontinued operations	(0.14)	0.17
Net income attributable to Acadia Healthcare Company, Inc.	0.11	0.38
Diluted earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Income from continuing operations attributable to Acadia Healthcare Company, Inc.	0.25	0.21
(Loss) income from discontinued operations	(0.14)	0.17
Net income attributable to Acadia Healthcare Company, Inc.	$ 0.11	$ 0.38
Weighted-average shares outstanding:
Basic	88,242	87,765
Diluted	89,941	87,971

Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Oct. 14, 2020	Jun. 24, 2020	Feb. 16, 2016	Sep. 21, 2015	Feb. 11, 2015
5.625% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.625%	5.625%				5.625%	5.625%
Senior notes maturity year	2023	2023
6.500% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	6.50%	6.50%			6.50%
Senior notes maturity year	2024	2024
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.00%	5.00%	5.00%
Senior notes maturity year	2029	2029
5.500% Senior Notes due 2028 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.50%	5.50%		5.50%
Senior notes maturity year	2028	2028

Equity-Based Compensation - Restricted Stock Unit Activity (Detail) - Restricted Stock Units [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, Number of Shares/Units, Beginning balance	1,073,062	447,357
Granted, Number of Units		583,680
Performance adjustment, Number of Units	120,919	117,772
Cancelled, Number of Units		(63,056)
Vested, Number of Units	(184,051)	(12,691)
Unvested, Number of Shares/Units, Ending balance	1,009,930	1,073,062
Unvested, Weighted Average Grant-Date Fair Value, Beginning balance	$ 20.15	$ 38.89
Granted, Weighted Average Grant-Date Fair Value		10.60
Performance adjustment, Weighted Average Grant-Date Fair Value	19.48	13.50
Cancelled, Weighted Average Grant-Date Fair Value		43.35
Vested, Weighted Average Grant-Date Fair Value	42.30	42.09
Unvested, Weighted Average Grant-Date Fair Value, Ending balance	$ 16.03	$ 20.15

Other Current Assets - Other Current Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Assets held for sale	$ 16,991
Prepaid expenses	15,227	$ 19,480
Workers’ compensation deposits – current portion	12,000	12,000
Other receivables	8,903	10,025
Insurance receivable – current portion	6,917	6,792
Income taxes receivable	5,255	897
Inventory	4,579	4,851
Cost report receivable	2,063	5,818
Other	1,334	1,469
Other current assets	$ 73,269	$ 61,332

Long-Term Debt (Redemption of 6.125% Senior Notes and 5.125% Senior Notes) - Additional Information (Detail) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Jun. 10, 2020	Mar. 31, 2021	Dec. 31, 2020	Jul. 01, 2014	Mar. 12, 2013
6.125% Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate		6.125%			6.125%
Debt instrument, redemption date		Jun. 24, 2020
Debt instrument, redemption price percentage of principal amount	100.00%
5.125% Senior Notes Due 2022 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate		5.125%		5.125%
Debt instrument, redemption date		Jun. 24, 2020
Debt instrument, redemption price percentage of principal amount	100.00%
6.125% Senior Notes Due 2021 and 5.125% Senior Notes Due 2022 [Member]
Debt Instrument [Line Items]
Debt extinguishment charge			$ 3.3

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement Of Income And Comprehensive Income [Abstract]
Gain (loss) on derivative instruments, tax	$ 0.1	$ 16.3

U.K. Sale - Result of Operation (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations	$ (12,641)	$ 15,089
Discontinued Operations [Member] \| U.K. Sales [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	62,520	273,593
Salaries, wages and benefits	35,937	153,329
Professional fees	6,815	32,249
Supplies	2,217	9,775
Rents and leases	2,509	11,707
Other operating expenses	6,682	30,373
Depreciation and amortization		18,845
Interest expense, net	10	220
Loss on sale	14,254
Transaction-related expenses	6,265	2,023
Total expenses	74,689	258,521
(Loss) income from discontinued operations before income taxes	(12,169)	15,072
Provision for (benefit from) income taxes	472	(17)
(Loss) income from discontinued operations	$ (12,641)	$ 15,089

Accumulated Other Comprehensive Loss (Tables)

3 Months Ended

Mar. 31, 2021

Equity [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss are as follows (in thousands):

	Foreign Currency Translation Adjustments			Change in Fair Value of Derivative Instruments			Pension Plan			Total
Balance at December 31, 2020	$	(373,101	)	$	13,686		$	(11,950	)	$	(371,365	)
Foreign currency translation (loss) gain		(4,293	)		—			33			(4,260	)
Gain on derivative instruments, net of tax of $0.1 million		—			19			—			19
U.K. Sale		377,394			(13,705	)		11,917			375,606
Balance at March 31, 2021	$	—		$	—		$	—		$	—

Revenue - Summary of the Activity in Unearned Revenue (Detail) - Unearned Revenue [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($)
Disaggregation of Revenue [Line Items]
Beginning Balance	$ 47,196
Payments received	2,436
Revenue recognized	(478)
Ending Balance	$ 49,154

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized common stock	8,200,000
Annual increments in employee grants	25.00%
Equity incentive plan available for future grant	442,139
Stock options, contractual term	10 years
Equity-based compensation expense	$ 7,034	$ 4,979
Unrecognized compensation expense related to unvested options	$ 47,800
Vesting period	1 year 7 months 6 days
Deferred income tax benefit	$ 3,962	11,264
Stock Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred income tax benefit	$ 1,800	$ 1,300
Restricted Stock Award [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock Award [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Restricted Stock Units [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	2 years
Number of shares issuable at the end of the vesting period, percentage	0.00%
Restricted Stock Units [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Number of shares issuable at the end of the vesting period, percentage	200.00%

U.K. Sale

3 Months Ended

Mar. 31, 2021

Discontinued Operations And Disposal Groups [Abstract]

U.K. Sale

On January 19, 2021, the Company completed the U.K. Sale pursuant to a Share Purchase Agreement in which it sold all of the securities of AHC-WW Jersey Limited, a private limited liability company incorporated in Jersey and a subsidiary of the Company, which constituted the entirety of the Company’s U.K. business operations. The U.K. Sale resulted in approximately $1,525 million of gross proceeds before deducting the settlement of existing foreign currency hedging liabilities of $85 million based on the current British Pounds (“GBP”) to US Dollars (“USD”) exchange rate, cash retained by the buyer and transaction costs. The Company used the net proceeds of approximately $1,425 million (excluding cash retained by the buyer) along with cash from the balance sheet to reduce debt by $1,640 million during the first quarter of 2021 as described in Note 11 – Long-Term Debt.

As a result of the U.K. Sale, the Company reported, for all periods presented, results of operations and cash flows of the U.K. operations as discontinued operations in the accompanying financial statements. In December 2020, the Company’s U.K. operations met the criteria to be classified as assets held for sale. The carrying value of the U.K. operations was written down to fair value less costs to sell in the condensed consolidated balance sheets at December 31, 2020. This resulted in a loss on sale of $867.3 million, which includes approximately $356.2 million of non-cash goodwill impairment, within discontinued operations in the condensed consolidated statements of operations for the year ended December 31, 2020. For the three months ended March 31, 2021, an additional $14.3 million was recorded as loss on sale primarily resulting from an increase in the U.K. operations carrying value.

For the three months ended March 31, 2021 and 2020, results of operations of the U.K. operations were as follows (in thousands):

	Three Months Ended March 31,
	2021			2020
Revenue	$	62,520		$	273,593
Salaries, wages and benefits		35,937			153,329
Professional fees		6,815			32,249
Supplies		2,217			9,775
Rents and leases		2,509			11,707
Other operating expenses		6,682			30,373
Depreciation and amortization		—			18,845
Interest expense, net		10			220
Loss on sale		14,254			—
Transaction-related expenses		6,265			2,023
Total expenses		74,689			258,521
(Loss) income from discontinued operations before income taxes		(12,169	)		15,072
Provision for (benefit from) income taxes		472			(17	)
(Loss) income from discontinued operations	$	(12,641	)	$	15,089

The major classes of assets and liabilities for the U.K. operations as of December 31, 2020 are shown below (in thousands):

Cash and cash equivalents	$	75,051
Accounts receivable, net		52,196
Other current assets		13,361
Current assets of discontinued operations		140,608
Property and equipment, net		1,297,923
Goodwill		—
Intangible assets, net		22,289
Operating lease right-of-use assets		341,289
Other assets		7,706
Total assets of discontinued operations	$	1,809,815

Current liabilities:
Accounts payable	$	44,929
Current portion of operating lease liabilities		11,141
Other current liabilities		136,895
Current liabilities of discontinued operations		192,965
Operating lease liabilities		387,607
Deferred tax liabilities		57,230
Other liabilities		22,225
Total liabilities of discontinued operations	$	660,027

Condensed Consolidated Statements of Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings (Accumulated Deficit) [Member]
Balance at Dec. 31, 2019	$ 2,505,381	$ 877	$ 2,557,642	$ (414,884)	$ 361,746
Balance, shares at Dec. 31, 2019		87,715,000
Common stock issued under stock incentive plans		$ 1	(1)
Common stock issued under stock incentive plans, shares		127,000
Common stock withheld for minimum statutory taxes	(1,402)		(1,402)
Equity-based compensation expense	4,979		4,979
Other comprehensive income (loss)	(78,254)			(78,254)
Net income (loss) attributable to Acadia Healthcare Company, Inc.	33,463				33,463
Balance at Mar. 31, 2020	2,464,167	$ 878	2,561,218	(493,138)	395,209
Balance, shares at Mar. 31, 2020		87,842,000
Balance at Dec. 31, 2019	$ 2,505,381	$ 877	2,557,642	(414,884)	361,746
Balance, shares at Dec. 31, 2019		87,715,000
Common stock issued under stock incentive plans, shares	68,700
Balance at Dec. 31, 2020	$ 1,899,456	$ 880	2,580,327	(371,365)	(310,386)
Balance, shares at Dec. 31, 2020	88,024,395	88,024,000
Balance at Mar. 31, 2020	$ 2,464,167	$ 878	2,561,218	(493,138)	395,209
Balance, shares at Mar. 31, 2020		87,842,000
Common stock issued under stock incentive plans	170	$ 1	169
Common stock issued under stock incentive plans, shares		56,000
Common stock withheld for minimum statutory taxes	(145)		(145)
Equity-based compensation expense	5,808		5,808
Other comprehensive income (loss)	(7,741)			(7,741)
Net income (loss) attributable to Acadia Healthcare Company, Inc.	41,079				41,079
Balance at Jun. 30, 2020	2,503,338	$ 879	2,567,050	(500,879)	436,288
Balance, shares at Jun. 30, 2020		87,898,000
Common stock issued under stock incentive plans	180		180
Common stock issued under stock incentive plans, shares		22,000
Common stock withheld for minimum statutory taxes	(114)		(114)
Equity-based compensation expense	5,471		5,471
Other comprehensive income (loss)	60,766			60,766
Net income (loss) attributable to Acadia Healthcare Company, Inc.	36,998				36,998
Balance at Sep. 30, 2020	2,606,639	$ 879	2,572,587	(440,113)	473,286
Balance, shares at Sep. 30, 2020		87,920,000
Common stock issued under stock incentive plans	1,677	$ 1	1,676
Common stock issued under stock incentive plans, shares		104,000
Common stock withheld for minimum statutory taxes	(182)		(182)
Equity-based compensation expense	6,246		6,246
Other comprehensive income (loss)	68,748			68,748
Net income (loss) attributable to Acadia Healthcare Company, Inc.	(783,672)				(783,672)
Balance at Dec. 31, 2020	$ 1,899,456	$ 880	2,580,327	(371,365)	(310,386)
Balance, shares at Dec. 31, 2020	88,024,395	88,024,000
Common stock issued under stock incentive plans	$ 12,740	$ 7	12,733
Common stock issued under stock incentive plans, shares	352,297	705,000
Common stock withheld for minimum statutory taxes	$ (4,521)		(4,521)
Equity-based compensation expense	7,034		7,034
Other	2,208		2,208
Other comprehensive income (loss)	371,365			$ 371,365
Net income (loss) attributable to Acadia Healthcare Company, Inc.	9,717				9,717
Balance at Mar. 31, 2021	$ 2,297,999	$ 887	$ 2,597,781		$ (300,669)
Balance, shares at Mar. 31, 2021	88,729,527	88,729

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References + Details

Long-Term Debt (5.125% Senior Notes due 2022) - Additional Information (Detail) - 5.125% Senior Notes Due 2022 [Member] - USD ($)		3 Months Ended
	Jul. 01, 2014	Mar. 31, 2021
Debt Instrument [Line Items]
Issued Senior Notes	$ 300,000,000.0
Debt instrument interest rate	5.125%	5.125%
Debt instrument maturity date	Jul. 01, 2022
Interest on the notes		payable semi-annually in arrears on January 1 and July 1 of each year
Debt instrument, redemption date		Jun. 24, 2020

Other Current Assets

3 Months Ended

Mar. 31, 2021

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Current Assets

6.	Other Current Assets

Other current assets consisted of the following (in thousands):

	March 31, 2021		December 31, 2020
Assets held for sale	$	16,991	$	—
Prepaid expenses		15,227		19,480
Workers’ compensation deposits – current portion		12,000		12,000
Other receivables		8,903		10,025
Insurance receivable – current portion		6,917		6,792
Income taxes receivable		5,255		897
Inventory		4,579		4,851
Cost report receivable		2,063		5,818
Other		1,334		1,469
Other current assets	$	73,269	$	61,332

Financial Information for the Company and Its Subsidiaries - Summarized Balance Sheet (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Current assets	$ 528,225	$ 2,523,395
Property and equipment, net	1,654,732	1,622,896
Goodwill	2,105,264	2,105,264
Current liabilities	410,979	1,308,185
Long-term debt	1,484,212	2,968,948
Redeemable noncontrolling interests	56,700	55,315
Total equity	2,297,999	1,899,456	$ 2,606,639	$ 2,503,338	$ 2,464,167	$ 2,505,381
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Current assets	469,786	654,735
Property and equipment, net	1,451,690	1,421,875
Goodwill	1,992,305	1,992,305
Total noncurrent assets	3,661,678	3,640,809
Current liabilities	390,351	626,419
Long-term debt	1,458,735	2,786,125
Total noncurrent liabilities	1,728,106	3,045,981
Total equity	$ 2,013,007	$ 623,144

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating activities:
Net income	$ 10,479	$ 34,067
Adjustments to reconcile net income to net cash provided by continuing operating activities:
Depreciation and amortization	24,894	22,835
Amortization of debt issuance costs	1,646	3,050
Equity-based compensation expense	7,034	4,979
Deferred income taxes	3,962	11,264
Loss (income) from discontinued operations, net of taxes	12,641	(15,089)
Debt extinguishment costs	24,650
Other	1,737	(108)
Change in operating assets and liabilities:
Accounts receivable, net	(2,490)	(4,214)
Other current assets	75	(18,276)
Other assets	(3,570)	(1,561)
Accounts payable and other accrued liabilities	(3,979)	(19,115)
Accrued salaries and benefits	2,915	(6,347)
Other liabilities	(4,210)	5,101
Net cash provided by continuing operating activities	75,784	16,586
Net cash provided by discontinued operating activities	253	28,960
Net cash provided by operating activities	76,037	45,546
Investing activities:
Cash paid for capital expenditures	(58,682)	(58,427)
Proceeds from U.K. Sale	1,511,020
Settlement of foreign currency derivatives	(84,795)
Proceeds from sale of property and equipment	134	38
Other	926	(1,671)
Net cash provided by (used in) continuing investing activities	1,368,603	(60,060)
Net cash used in discontinued investing activities		(14,101)
Net cash provided by (used in) investing activities	1,368,603	(74,161)
Financing activities:
Borrowings on long-term debt	425,000
Borrowings on revolving credit facility	430,000
Principal payments on revolving credit facility	(270,000)
Principal payments on long-term debt		(10,621)
Repayment of long-term debt	(2,224,603)
Payment of debt issuance costs	(9,935)
Common stock withheld for minimum statutory taxes, net	8,219	(1,402)
Distributions to noncontrolling interests	(377)	(264)
Other	(6,793)	(423)
Net cash used in continuing financing activities	(1,648,489)	(12,710)
Net cash used in discontinued financing activities		(720)
Net cash used in financing activities	(1,648,489)	(13,430)
Effect of exchange rate changes on cash	4,067	(1,143)
Net decrease in cash and cash equivalents, including cash classified within current assets held for sale	(199,782)	(43,188)
Less: cash classified within current assets held for sale		(19,592)
Net decrease in cash and cash equivalents	(199,782)	(62,780)
Cash and cash equivalents at beginning of the period	378,697	124,192
Cash and cash equivalents at end of the period	$ 178,915	$ 61,412

Other Intangible Assets - Other Identifiable Intangible Assets and Related Accumulated Amortization (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	$ 68,627	$ 68,535
Total	69,758	69,666
Intangible assets not subject to amortization, Accumulated Amortization	0	0
Total	(1,131)	(1,131)
Non-Compete Agreements [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	1,131	1,131
Intangible assets subject to amortization, Accumulated Amortization	(1,131)	(1,131)
Licenses and Accreditations [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	11,873	11,873
Intangible assets not subject to amortization, Accumulated Amortization	0	0
Trade Names [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	39,526	39,526
Intangible assets not subject to amortization, Accumulated Amortization	0	0
Certificates of Need [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	17,228	17,136
Intangible assets not subject to amortization, Accumulated Amortization	$ 0	$ 0

Variable Interest Entities (Tables)

3 Months Ended

Mar. 31, 2021

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Schedule of Consolidated VIEs Assets and Liabilities

The consolidated VIEs assets and liabilities in the Company’s condensed consolidated balance sheets are shown below (in thousands):

	March 31, 2021		December 31, 2020

Cash and cash equivalents	$	18,657	$	15,151
Accounts receivable, net		21,007		18,507
Other current assets		1,454		1,461
Total current assets		41,118		35,119
Property and equipment, net		177,449		175,103
Goodwill		34,945		34,945
Intangible assets, net		9,581		9,581
Operating lease right-of-use assets		6,834		6,909
Total assets	$	269,927	$	261,657


Accounts payable	$	3,427	$	4,143
Accrued salaries and benefits		5,024		4,357
Current portion of operating lease liabilities		172		164
Other accrued liabilities		8,561		8,366
Total current liabilities		17,184		17,030
Operating lease liabilities		6,819		6,863
Other liabilities		2,166		2,166
Total liabilities	$	26,169	$	26,059

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

U.K. Sale - Major Classes of Assets and Liabilities (Detail) $ in Thousands	Dec. 31, 2020 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Current assets of discontinued operations	$ 1,809,815
Current liabilities:
Current liabilities of discontinued operations	660,027
Discontinued Operations [Member] \| U.K. Sales [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	75,051
Accounts receivable, net	52,196
Other current assets	13,361
Current assets of discontinued operations	140,608
Property and equipment, net	1,297,923
Intangible assets, net	22,289
Operating lease right-of-use assets	341,289
Other assets	7,706
Total assets of discontinued operations	1,809,815
Current liabilities:
Accounts payable	44,929
Current portion of operating lease liabilities	11,141
Other current liabilities	136,895
Current liabilities of discontinued operations	192,965
Operating lease liabilities	387,607
Deferred tax liabilities	57,230
Other liabilities	22,225
Total liabilities of discontinued operations	$ 660,027

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 10,479	$ 34,067
Other comprehensive income (loss):
Foreign currency translation loss	(4,260)	(122,000)
Gain on derivative instruments, net of tax of $0.1 million and $16.3 million, respectively	19	43,746
U.K. Sale	375,606
Other comprehensive income (loss)	371,365	(78,254)
Comprehensive income (loss)	381,844	(44,187)
Comprehensive income attributable to noncontrolling interests	(762)	(604)
Comprehensive income (loss) attributable to Acadia Healthcare Company, Inc.	$ 381,082	$ (44,791)

Long-Term Debt (New Credit Facility) - Additional Information (Detail) - USD ($)		3 Months Ended
	Mar. 17, 2021	Mar. 31, 2021	Nov. 13, 2020
Term Loan A- Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount			$ 352,400,000
New Credit Facility [Member]
Debt Instrument [Line Items]
Date entered into an agreement	Mar. 17, 2021
Term loan remaining balance due date		Mar. 31, 2026
Maximum incremental debt amount		$ 480,000,000.0
Incremental debt amount maximum percentage of consolidated EBITDA		100.00%
Consolidated senior secured net leverage ratio		350.00%
Maximum consolidated net leverage ratio		500.00%
Minimum interest coverage ratio		300.00%
New Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.75%
New Credit Facility [Member] \| Base Rate Loans [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		0.75%
New Credit Facility [Member] \| June 30, 2021 to March 31, 2022 [Member]
Debt Instrument [Line Items]
Term loan principal repayments		$ 2,700,000
New Credit Facility [Member] \| June 30, 2022 to March 31, 2024 [Member]
Debt Instrument [Line Items]
Term loan principal repayments		5,300,000
New Credit Facility [Member] \| June 30, 2024 to March 31, 2025 [Member]
Debt Instrument [Line Items]
Term loan principal repayments		8,000,000.0
New Credit Facility [Member] \| June 30, 2025 to December 31, 2025 [Member]
Debt Instrument [Line Items]
Term loan principal repayments		10,600,000
New Credit Facility [Member] \| Senior Secured Revolving Line of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount	$ 600,000,000.0	160,000,000
Debt instrument maturity date	Mar. 17, 2026
Amount available under revolving line of credit		$ 422,000,000.0
Unused fee payable percentage		0.25%
New Credit Facility [Member] \| Term Loan A- Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount	$ 425,000,000.0	$ 425,000,000
Debt instrument maturity date	Mar. 17, 2026
New Credit Facility [Member] \| Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount	$ 20,000,000.0
New Credit Facility [Member] \| Swingline Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount	$ 20,000,000.0
New Credit Facility [Member] \| Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount		$ 18,000,000.0
Amended and Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Agreement termination date	Mar. 17, 2021

Commitments and Contingencies

3 Months Ended

Mar. 31, 2021

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

19.Commitments and Contingencies

Professional and General Liability

A portion of the Company’s professional liability risks are insured through a wholly-owned insurance subsidiary. The Company is self-insured for professional liability claims up to $3.0 million per claim and has obtained reinsurance coverage from a third party to cover claims in excess of the retention limit. The reinsurance policy has a coverage limit of $75.0 million in the aggregate. The Company’s reinsurance receivables are recognized consistent with the related liabilities and include known claims and any incurred but not reported claims that are covered by current insurance policies in place.

Legal Proceedings

The Company is, from time to time, subject to various claims, lawsuits, governmental investigations and regulatory actions, including claims for damages for personal injuries, medical malpractice, overpayments, breach of contract, securities law violations, tort and employment related claims. In these actions, plaintiffs request a variety of damages, including, in some instances, punitive and other types of damages that may not be covered by insurance. In addition, healthcare companies are subject to numerous investigations by various governmental agencies. Certain of the Company’s individual facilities have received, and from time to time, other facilities may receive, subpoenas, civil investigative demands, audit requests and other inquiries from, and may be subject to investigation by, federal and state agencies. These investigations can result in repayment obligations, and violations of the False Claims Act can result in substantial monetary penalties and fines, the imposition of a corporate integrity agreement and exclusion from participation in governmental health programs. In addition, the federal False Claims Act permits private parties to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the government. Some states have adopted similar state whistleblower and false claims provisions.

On April 1, 2019, a consolidated complaint was filed against the Company and certain former and current officers in the lawsuit styled St. Clair County Employees’ Retirement System v. Acadia Healthcare Company, Inc., et al., Case No. 3:19-cv-00988, which is pending in the United States District Court for the Middle District of Tennessee. The complaint purports to be brought on behalf of a class consisting of all persons (other than defendants) who purchased securities of the Company between April 30, 2014 and November 15, 2018, and alleges that defendants violated Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rule 10b-5 promulgated thereunder. At this time, we are not able to quantify any potential liability in connection with this litigation because the case is in its early stages.

On February 21, 2019, a purported stockholder filed a related derivative action on behalf of the Company against certain former and current officers and directors in the lawsuit styled Davydov v. Joey A. Jacobs, et al., Case No. 3:19-cv-00167, which is pending in the United States District Court for the Middle District of Tennessee. The complaint alleges claims for violations of Section 10(b) and 14(a) of the Exchange Act, breach of fiduciary duty, waste of corporate assets, and unjust enrichment. On May 23, 2019, a purported stockholder filed a second related derivative action on behalf of the Company against certain former and current officers and directors in the lawsuit styled Beard v. Jacobs, et al., Case No. 3:19-cv-0441, which is pending the United States District Court for the Middle District of Tennessee. The complaint alleges claims for violations of Sections 10(b), 14(a), and 21D of the Exchange Act, breach of fiduciary duty, waste of corporate assets, unjust enrichment, and insider selling. On June 11, 2019, the Davydov and Beard actions were consolidated. On February 16, 2021, the parties filed a stipulation staying the case. On October 23, 2020, a purported stockholder filed a third related derivative action on behalf of the Company against former and current officers and directors in the lawsuit styled Pfenning v. Jacobs, et al., Case No. 2020-0915-JRS, which is pending in the Court of Chancery of the State of Delaware. The complaint alleges claims for breach of fiduciary duty. On February 17, 2021, the court entered an order staying the case. At this time, we are not able to quantify any potential liability in connection with this litigation because the cases are in their early stages.

On April 25, 2018, plaintiff filed Pence v. Sober Living By the Sea, Inc. - 30-2018-00988742-CU-OE-CXC, Orange County Superior Court (Pence I). On July 13, 2018, plaintiff next filed Pence v. Sober Living by the Sea, Inc.; Acadia Healthcare Company, Inc. - 30-2018-01005317-CU-OE-CJC, Orange County Superior Court (Pence II). These cases have now been consolidated before the same judge in the Complex Litigation Department of the Orange County Superior Court. The complaints allege various wage and hour violations under California law on behalf of a putative class of all non-exempt California employees of Acadia and various subsidiaries, going back to April 25, 2014, and on behalf of purportedly aggrieved non-exempt employees under California’s Private Attorney General Act (“PAGA”). The claims include (1) failure to provide overtime wages; (2); failure to provide minimum wages; (3) failure to provide meal periods; (4) failure to provide rest periods; (5); failure to pay wages due at termination; (6) failure to provide accurate wage statements; (7) violations of California Business and Professions Code section 17200; and (8) civil penalties under California Labor Code section 2699 (PAGA). During the second quarter of 2020, the Company recorded approximately $4.0 million to transaction-related expenses in the condensed consolidated statements of operations based on the Company’s expected settlement and legal fees.

In the fall of 2017, the Office of Inspector General (“OIG”) issued subpoenas to three of the Company’s facilities requesting certain documents from January 2013 to the date of the subpoenas. The U.S. Attorney’s Office for the Middle District of Florida issued a civil investigative demand to one of the Company’s facilities in December 2017 requesting certain documents from November 2012 to the date of the demand. In April 2019, the OIG issued subpoenas relating to six additional facilities requesting certain documents and information from January 2013 to the date of the subpoenas. The government’s investigation of each of these facilities is focused on claims not eligible for payment because of alleged violations of certain regulatory requirements relating to, among other things, medical necessity, admission eligibility, discharge decisions, length of stay and patient care issues. The Company is cooperating with the government’s investigation but is not able to quantify any potential liability in connection with these investigations.

Equity-Based Compensation

3 Months Ended

Mar. 31, 2021

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Equity-Based Compensation

15.	Equity-Based Compensation

Equity Incentive Plans

The Company issues stock-based awards, including stock options, restricted stock and restricted stock units, to certain officers, employees and non-employee directors under the Acadia Healthcare Company, Inc. Incentive Compensation Plan (the “Equity Incentive Plan”). At March 31, 2021, a maximum of 8,200,000 shares of the Company’s common stock were authorized for issuance as stock options, restricted stock and restricted stock units or other share-based compensation under the Equity Incentive Plan, of which 442,139 were available for future grant. Stock options may be granted for terms of up to ten years. The Company recognizes expense on all share-based awards on a straight-line basis over the requisite service period of the entire award. Grants to employees generally vest in annual increments of 25% each year, commencing one year after the date of grant. The exercise prices of stock options are equal to the most recent closing price of the Company’s common stock on the most recent trading date prior to the date of grant.

The Company recognized $7.0 million and $5.0 million in equity-based compensation expense for the three months ended March 31, 2021 and 2020, respectively. At March 31, 2021, there was $47.8 million of unrecognized compensation expense related to unvested options, restricted stock and restricted stock units, which is expected to be recognized over the remaining weighted average vesting period of 1.6 years.

The Company recognized a deferred income tax benefit of $1.8 million and $1.3 million for the three months ended March 31, 2021 and 2020, respectively, related to equity-based compensation expense.

Stock Options

Stock option activity during 2020 and 2021 was as follows:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)
Options outstanding at January 1, 2020		1,360,068		$	39.40		7.57	$	1,650
Options granted		507,600			33.13		9.18		157
Options exercised		(68,700	)		29.15	N/A			854
Options cancelled		(288,662	)		39.67	N/A		N/A
Options outstanding at December 31, 2020		1,510,306			37.56		7.35		1,414
Options granted		282,320			57.14		10.01		—
Options exercised		(352,297	)		36.16	N/A			7,300
Options cancelled		(34,725	)		37.44	N/A		N/A
Options outstanding at March 31, 2021		1,405,604		$	41.85		7.88	$	19,300
Options exercisable at December 31, 2020		596,606		$	45.37		5.55	$	543
Options exercisable at March 31, 2021		524,509		$	44.58		6.09	$	6,183

Fair values are estimated using the Black-Scholes option pricing model. The following table summarizes the grant-date fair value of options and the assumptions used to develop the fair value estimates for options granted during the three months ended March 31, 2021 and year ended December 31, 2020:

	March 31, 2021			December 31, 2020
Weighted average grant-date fair value of options	$	26.53		$	12.37
Risk-free interest rate		2.3	%		1.6	%
Expected volatility		51	%		41	%
Expected life (in years)		5.0			5.0

The Company’s estimate of expected volatility for stock options is based upon the volatility of our stock price over the expected life of the award. The risk-free interest rate is the approximate yield on U.S. Treasury Strips having a life equal to the expected option life on the date of grant. The expected life is an estimate of the number of years an option will be held before it is exercised.

Other Stock-Based Awards

Restricted stock activity during 2020 and 2021 was as follows:

	Number of Shares			Weighted Average Grant-Date Fair Value
Unvested at January 1, 2020		805,136		$	34.14
Granted		637,312			25.82
Cancelled		(129,683	)		34.56
Vested		(289,769	)		35.88
Unvested at December 31, 2020		1,022,996		$	28.41
Granted		242,900			55.97
Cancelled		(15,675	)		32.50
Vested		(269,733	)		29.33
Unvested at March 31, 2021		980,488		$	34.92

Restricted stock unit activity during 2020 and 2021 was as follows:

	Number of Units			Weighted Average Grant-Date Fair Value
Unvested at January 1, 2020		447,357		$	38.89
Granted		583,680			10.60
Performance adjustment		117,772			13.50
Cancelled		(63,056	)		43.35
Vested		(12,691	)		42.09
Unvested at December 31, 2020		1,073,062		$	20.15
Granted		—			—
Performance adjustment		120,919			19.48
Cancelled		—			—
Vested		(184,051	)		42.30
Unvested at March 31, 2021		1,009,930		$	16.03

Restricted stock awards are time-based vesting awards that vest over a period of three or four years and are subject to continuing service of the employee or non-employee director over the ratable vesting periods. The fair values of the restricted stock awards were determined based on the closing price of the Company’s common stock on the trading date immediately prior to the grant date.

Restricted stock units are granted to employees and are subject to Company performance compared to pre-established targets and Company performance compared to peers. In addition to Company performance, these performance-based restricted stock units are subject to the continuing service of the employee during the two- or three-year period covered by the awards. The performance condition for the restricted stock units is based on the Company’s achievement of annually established targets for diluted earnings per

share. Additionally, the number of shares issuable pursuant to restricted stock units granted during 2021 and 2020 are subject to adjustment based on the Company’s three-year annualized total stockholder return relative to a peer group consisting of S&P 1500 companies within the Healthcare Providers & Services 6 digit GICS industry group and selected other companies deemed to be peers. The number of shares issuable at the end of the applicable vesting period of restricted stock units ranges from 0% to 200% of the targeted units based on the Company’s actual performance compared to the targets and, for 2021 and 2020 awards, performance compared to peers.

The fair values of restricted stock units were determined based on the closing price of the Company’s common stock on the trading date immediately prior to the grant date for units subject to performance conditions, or at its Monte-Carlo simulation value for units subject to market conditions.

The CARES Act - Additional Information (Detail) - USD ($) $ in Millions		1 Months Ended		3 Months Ended			12 Months Ended
	Apr. 24, 2020	Aug. 31, 2020	Apr. 30, 2020	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
CARES Act [Line Items]
Received benefit in form of refunds and lower future tax payments							$ 51.6	$ 51.6
Received benefit related to interest expense							22.8	22.8
Received benefit related to qualified improvement property legislation							20.5	20.5
Expected permanent cash benefit due to loss							$ 8.3	$ 8.3
Effective income tax rate reconciliation at federal statutory income tax rate							21.00%		35.00%
CARES Act [Member]
CARES Act [Line Items]
Offer of eligible relief amount						$ 100,000.0
Additional offer of eligible relief amount	$ 75,000.0
Net operating loss carryforwards and carrybacks offset percentage of taxable income				100.00%
Net operating loss carried back period				5 years
Cash benefit relating to delay of payment of social security payroll taxes							$ 39.0
CARES Act [Member] \| Medicare [Member]
CARES Act [Line Items]
Percentage of increase in medicare reimbursement rate						2.00%
Expected repayment period			12 months
Repayment of advanced payments period			2021-04
CARES Act [Member] \| Public Health and Social Services Emergency Fund [Member]
CARES Act [Line Items]
Receipt of CARES Act of 2020 aid amount						$ 19.7	$ 34.9
Receipt of additional CARES Act of 2020 aid amount		$ 12.8
Other income					$ 32.8
CARES Act [Member] \| CMS' Accelerated and Advance Payment Program [Member] \| Medicare [Member]
CARES Act [Line Items]
Amount of advance payment received						$ 45.0

Other Accrued Liabilities - Summary of Other Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Accounts Payable And Accrued Liabilities Current [Abstract]
Unearned revenue	$ 49,154	$ 35,946
Finance lease liabilities	32,022	32,188
Accrued expenses	29,168	28,452
Accrued interest	17,781	40,479
Insurance liability – current portion	9,700	9,700
Government relief funds	6,285	5,495
Accrued property taxes	6,143	6,763
Income taxes payable	6,080	16,345
Other	4,707	3,085
Other accrued liabilities	$ 161,040	$ 178,453

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

Carrying Amounts and Fair Values of Company's Credit Facilities and Contingent Consideration Liabilities

	Carrying Amount				Fair Value
	March 31, 2021		December 31, 2020		March 31, 2021		December 31, 2020
New Credit Facility	$	581,075	$	—	$	581,075	$	—
Prior Credit Facility	$	—	$	1,175,437	$	—	$	1,175,437
5.625% Senior Notes due 2023	$	—	$	646,344	$	—	$	647,960
6.500% Senior Notes due 2024	$	—	$	385,636	$	—	$	393,850
5.500% Senior Notes due 2028	$	443,325	$	443,139	$	466,733	$	475,931
5.000% Senior Notes due 2029	$	468,404	$	468,245	$	486,063	$	499,852
Other long-term debt	$	3,319	$	3,625	$	3,319	$	3,625
Derivative instrument liabilities	$	—	$	84,584	$	—	$	84,584

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ 1,899,456	$ 2,505,381
Foreign currency translation (loss) gain	(4,260)	(122,000)
Gain on derivative instruments, net of tax of $0.1 million	19	43,746
U.K. Sale	375,606
Balance	2,297,999	2,464,167
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(373,101)
Foreign currency translation (loss) gain	(4,293)
U.K. Sale	377,394
Change in Fair Value of Derivative Instruments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	13,686
Gain on derivative instruments, net of tax of $0.1 million	19
U.K. Sale	(13,705)
Pension Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(11,950)
Foreign currency translation (loss) gain	33
U.K. Sale	11,917
Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ (371,365)	(414,884)
Balance		$ (493,138)

- Definition

+ References + Details

Acquisitions - Transaction Related Expenses as Incurred (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Business Combinations [Abstract]
Termination, restructuring and strategic review costs	$ 2,823	$ 396
Legal, accounting and other acquisition-related costs	1,787	1,130
Transaction-related expenses	$ 4,610	$ 1,526

Long-Term Debt (6.500% Senior Notes due 2024) - Additional Information (Detail) - 6.500% Senior Notes Due 2024 [Member] - USD ($)		3 Months Ended
	Feb. 16, 2016	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Issued Senior Notes	$ 390,000,000.0
Debt instrument interest rate	6.50%	6.50%	6.50%
Debt instrument maturity date	Mar. 01, 2024
Interest on the notes		payable semi-annually in arrears on March 1 and September 1 of each year, beginning on September 1, 2016
Debt instrument, redemption date		Mar. 01, 2021

Financial Information for the Company and Its Subsidiaries (Tables)

3 Months Ended

Mar. 31, 2021

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Summarized Balance Sheet

Summarized balance sheet information (in thousands):

	March 31, 2021		December 31, 2020
Current assets	$	469,786	$	654,735
Property and equipment, net		1,451,690		1,421,875
Goodwill		1,992,305		1,992,305
Total noncurrent assets		3,661,678		3,640,809

Current liabilities		390,351		626,419
Long-term debt		1,458,735		2,786,125
Total noncurrent liabilities		1,728,106		3,045,981
Redeemable noncontrolling interests		—		—
Total equity		2,013,007		623,144

Summarized Statements of Income (Loss)

Summarized operating results information (in thousands):

	Three Months Ended March 31, 2021
Revenue	$	509,173
Income before income taxes		24,287
Net income		19,210
Net income attributable to Acadia Healthcare Company, Inc.		19,210

Long-Term Debt (Redemption of 5.265% Senior Notes and 6.500% Senior Notes) - Additional Information (Detail) - USD ($) $ in Thousands				3 Months Ended
	Mar. 17, 2021	Mar. 01, 2021	Jan. 29, 2021	Mar. 31, 2021
Debt Instrument [Line Items]
Debt extinguishment costs				$ (24,650)
Redemption of 5.265% Senior Notes [Member]
Debt Instrument [Line Items]
Senior Notes			$ 650,000
Debt instrument interest rate			5.625%
Debt extinguishment costs	$ 3,300
Redemption of 6.500% Senior Notes [Member]
Debt Instrument [Line Items]
Senior Notes			$ 390,000
Debt instrument interest rate			6.50%
Debt extinguishment costs		$ 10,500
Cash paid for breakage costs		6,300
Write off of deferred financing costs		$ 4,200
Redemption of 5.265% Senior Notes and 6.500% Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument, redemption date			Jan. 29, 2021

Financial Information for the Company and Its Subsidiaries - Summarized Statements of Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 551,199				$ 509,217
Income before income taxes	29,324				24,784
Net income	10,479				34,067
Net income (loss) attributable to Acadia Healthcare Company, Inc.	9,717	$ (783,672)	$ 36,998	$ 41,079	$ 33,463
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue	509,173
Income before income taxes	24,287
Net income	19,210
Net income (loss) attributable to Acadia Healthcare Company, Inc.	$ 19,210

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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The CARES Act

3 Months Ended

Mar. 31, 2021

Extraordinary And Unusual Items [Abstract]

The CARES Act

9.	The CARES Act

As part of the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), the U.S. government announced it would offer $100 billion of relief to eligible healthcare providers. On April 24, 2020, then President Trump signed into law the Paycheck Protection Program and Health Care Enhancement Act (the “PPP Act”). Among other things, the PPP Act allocated $75 billion to eligible healthcare providers to help offset COVID-19 related losses and expenses. The $75 billion allocated under the PPP Act is in addition to the $100 billion allocated to healthcare providers for the same purposes in the CARES Act and has been disbursed to providers under terms and conditions similar to the CARES Act funds. During the three months ended June 30, 2020, the Company participated in certain relief programs offered through the CARES Act, including receipt of approximately $19.7 million relating to the initial portions of the Public Health and Social Services Emergency Fund (“PHSSE Fund”), also known as the Provider Relief Fund, and approximately $45 million of payments from the Centers for Medicare and Medicaid Services’ (“CMS”) Accelerated and Advance Payment Program. The Company expects to repay these funds over a 12-month period beginning in April 2021. Once repayment begins, the amount will be recouped from the Company’s new Medicare claims. In August 2020, the Company received approximately $12.8 million of additional funds from the PHSSE Fund. In addition, the Company received a 2% increase in facilities’ Medicare reimbursement rate as a result of the temporary suspension of Medicare sequestration from May 1, 2020, to December 31, 2021.

The CARES Act also provides for certain federal income and other tax changes, including an increase in the interest expense tax deduction limitation and bonus depreciation of qualified improvement property. Furthermore, under the CARES Act, (i) for taxable years beginning before 2021, net operating loss (“NOL”) carryforwards and carrybacks may offset 100% of taxable income and (ii) NOLs arising in 2018, 2019 and 2020 taxable years may be carried back to each of the preceding five years to generate a refund. As a result, in 2019 and 2020 the Company received a benefit, in the form of refunds and lower future tax payments, of $51.6 million, consisting of $22.8 million related to interest expense, $20.5 million related to qualified improvement property legislation and an $8.3

million permanent benefit due to loss being able to be carried back at a 35% tax rate to offset income in tax years prior to 2018 (21% for tax years after 2017). The Company also received a cash benefit of approximately $39 million for 2020 relating to the delay of payment of the employer portion of Social Security payroll taxes, as enacted by the CARES Act.

During the fourth quarter of 2020, the Company recorded $32.8 million of other income in the consolidated statement of operations related to $34.9 million of PHSSE funds received from April through December 2020. The Company’s recognition of this income was based on revised guidance in the Consolidated Appropriations Act, 2021 enacted in December 2020. The Company continues to evaluate its compliance with the terms and conditions to, and the financial impact of, funds received under the CARES Act and other government relief programs.

Revenue (Tables) - U.S. Facilities [Member]

3 Months Ended

Mar. 31, 2021

Schedule of Revenue Attributed to Each Category

The table below presents total revenue attributed to each category (in thousands):

	Three Months Ended March 31,
	2021		2020
Acute inpatient psychiatric facilities	$	267,359	$	239,414
Specialty treatment facilities		211,757		193,611
Residential treatment centers		68,649		70,434
Outpatient community-based facilities		3,434		5,758
Revenue	$	551,199	$	509,217

Schedule of Revenue and Percentage Generated by Each Payor Type

The following table presents the Company’s revenue by payor type and as a percentage of revenue (in thousands):

	Three Months Ended March 31,
	2021					2020
	Amount		%			Amount		%
Commercial	$	162,702		29.5	%	$	143,142		28.1	%
Medicare		86,185		15.6	%		72,271		14.2	%
Medicaid		274,620		49.8	%		260,044		51.1	%
Self-Pay		22,443		4.1	%		27,034		5.3	%
Other		5,249		1.0	%		6,726		1.3	%
Revenue	$	551,199		100.0	%	$	509,217		100.0	%

Summary of the Activity in Unearned Revenue

A summary of the activity in unearned revenue is as follows (in thousands):

Balance at December 31, 2020	$	47,196
Payments received		2,436
Revenue recognized		(478	)
Balance at March 31, 2021	$	49,154

Other Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2021

Goodwill And Intangible Assets Disclosure [Abstract]

Other Identifiable Intangible Assets and Related Accumulated Amortization

Other identifiable intangible assets and related accumulated amortization consisted of the following at March 31, 2021 and December 31, 2020 (in thousands):

	Gross Carrying Amount				Accumulated Amortization
	March 31, 2021		December 31, 2020		March 31, 2021			December 31, 2020
Intangible assets subject to amortization:
Non-compete agreements	$	1,131	$	1,131	$	(1,131	)	$	(1,131	)

Intangible assets not subject to amortization:
Licenses and accreditations		11,873		11,873		—			—
Trade names		39,526		39,526		—			—
Certificates of need		17,228		17,136		—			—
		68,627		68,535		—			—
Total	$	69,758	$	69,666	$	(1,131	)	$	(1,131	)