View Filing Data

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2012	Nov. 08, 2012
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Trading Symbol	ACHC
Entity Registrant Name	Acadia Healthcare Company, Inc.
Entity Central Index Key	0001520697
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		41,816,306

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 11,719	$ 61,118
Accounts receivable, net of allowance for doubtful accounts of $6,581 and $2,424, respectively	54,777	35,127
Deferred tax assets	5,230	6,239
Other current assets	15,305	10,121
Total current assets	87,031	112,605
Property and equipment, net	155,188	82,972
Goodwill	334,622	186,815
Intangible assets, net	12,534	8,232
Deferred tax assets - noncurrent		6,006
Other assets	14,383	16,366
Total assets	603,758	412,996
Current liabilities:
Current portion of long-term debt	12,000	6,750
Accounts payable	13,323	8,642
Accrued salaries and benefits	19,125	16,195
Other accrued liabilities	13,374	9,081
Total current liabilities	57,822	40,668
Long-term debt	284,632	270,709
Deferred tax liabilities - noncurrent	1,167
Other liabilities	6,574	5,254
Total liabilities	350,195	316,631
Equity:
Preferred stock, $0.01 par value; 10,000,000 shares authorized; no shares issued
Common stock, $0.01 par value; 90,000,000 shares authorized; 41,773,053 and 32,115,929 shares issued and outstanding, respectively	418	321
Additional paid-in capital	281,687	140,624
Accumulated deficit	(28,542)	(44,580)
Total equity	253,563	96,365
Total liabilities and equity	$ 603,758	$ 412,996

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Receivable, allowance for doubtful accounts	$ 6,581	$ 2,424
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	90,000,000	90,000,000
Common stock, shares issued	41,773,053	32,115,929
Common stock, shares outstanding	41,773,053	32,115,929

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Revenue before provision for doubtful accounts	$ 104,618	$ 61,385	$ 298,638	$ 142,797
Provision for doubtful accounts	(1,502)	(663)	(5,429)	(1,654)
Revenue	103,116	60,722	293,209	141,143
Salaries, wages and benefits (including equity-based compensation expense of $521, $0, $1,691 and $19,843, respectively)	59,888	38,422	173,590	108,158
Professional fees	4,690	2,302	13,521	5,018
Supplies	4,831	3,398	14,148	7,645
Rents and leases	1,775	1,591	6,244	3,576
Other operating expenses	11,380	4,915	30,768	12,760
Depreciation and amortization	2,076	909	5,332	3,108
Interest expense, net	7,433	1,928	22,186	4,143
Sponsor management fees		545		1,135
Transaction-related expenses	732	2,233	2,097	10,595
Total expenses	92,805	56,243	267,886	156,138
Income (loss) from continuing operations before income taxes	10,311	4,479	25,323	(14,995)
Provision for income taxes	3,723	908	9,307	3,426
Income (loss) from continuing operations	6,588	3,571	16,016	(18,421)
(Loss) income from discontinued operations, net of income taxes	(138)	(448)	22	(562)
Net income (loss)	$ 6,450	$ 3,123	$ 16,038	$ (18,983)
Basic earnings per share:
Income (loss) from continuing operations	$ 0.16	$ 0.20	$ 0.44	$ (1.05)
Loss from discontinued operations	(0.01)	(0.02)		(0.03)
Net income (loss)	0.15	0.18	0.44	(1.08)
Diluted earnings per share:
Income (loss) from continuing operations	0.16	0.20	0.43	(1.05)
Loss from discontinued operations	(0.01)	(0.02)		(0.03)
Net income (loss)	$ 0.15	$ 0.18	$ 0.43	$ (1.08)
Weighted-average shares outstanding:
Basic	41,757	17,633	36,795	17,633
Diluted	41,991	17,633	37,006	17,633

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Equity-based compensation expense	$ 521	$ 0	$ 1,691	$ 19,843

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Condensed Consolidated Statement of Equity (Unaudited) - 9 months ended Sep. 30, 2012 - USD ($) shares in Thousands, $ in Thousands	Total	Common stock [Member]	Additional paid-in capital [Member]	Accumulated deficit [Member]
Beginning Balance, Amount at Dec. 31, 2011	$ 96,365	$ 321	$ 140,624	$ (44,580)
Beginning Balance, Share at Dec. 31, 2011		32,116
Issuance of common stock, Amount	138,954	$ 95	138,859
Issuance of common stock, Share		9,488
Common stock issued under stock incentive plans, Amount	515	$ 2	513
Common stock issued under stock incentive plans, Share		169
Equity-based compensation expense, Amount	1,691		1,691
Net income	16,038			16,038
Ending Balance, Amount at Sep. 30, 2012	$ 253,563	$ 418	$ 281,687	$ (28,542)
Ending Balance, Shares at Sep. 30, 2012		41,773

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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

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+ Details

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

+ References + Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Operating activities:
Net income (loss)	$ 16,038	$ (18,983)
Adjustments to reconcile net income (loss) to net cash provided by continuing operating activities:
Depreciation and amortization	5,332	3,108
Provision for doubtful accounts	5,429	1,654
Amortization of debt issuance costs	1,869	684
Equity-based compensation expense	1,691	19,843
Deferred income tax expense (benefit)	8,138	(109)
Other	(9)	(170)
(Income) loss from discontinued operations, net of taxes	(22)	562
Change in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable	(19,026)	(4,078)
Other current assets	(3,677)	(618)
Other assets	1,029
Accounts payable and other accrued liabilities	4,817	6,208
Accrued salaries and benefits	527	107
Other liabilities	1,527	217
Net cash provided by continuing operating activities	23,663	8,425
Net cash used in discontinued operating activities	(328)	(856)
Net cash provided by operating activities	23,335	7,569
Investing activities:
Cash paid for acquisitions, net of cash acquired	(165,981)	(178,014)
Cash paid for capital expenditures	(14,511)	(6,777)
Cash paid for real estate acquisitions	(50,745)	(2,150)
Other	1,231	(646)
Net cash used in continuing investing activities	(230,006)	(187,587)
Net cash used in discontinued investing activities		(230)
Net cash used in investing activities	(230,006)	(187,817)
Financing activities:
Borrowings on long-term debt	25,000	135,000
Net increase in revolving credit facility		6,500
Principal payments on long-term debt	(6,000)	(3,375)
Repayment of long-term debt		(9,984)
Payment of debt issuance costs	(1,197)	(5,907)
Issuance of common stock	138,954
Proceeds from stock option exercises	515
Contribution from Holdings		51,029
Distributions to equity holders		(375)
Net cash provided by financing activities	157,272	172,888
Net decrease in cash and cash equivalents	(49,399)	(7,360)
Cash and cash equivalents at beginning of the period	61,118	8,614
Cash and cash equivalents at end of the period	11,719	1,254
Effect of acquisitions:
Assets acquired, excluding cash	172,267	213,073
Liabilities assumed	(6,286)	(35,059)
Cash paid for acquisitions, net of cash acquired	$ 165,981	$ 178,014

Description of Business and Basis of Presentation

9 Months Ended

Sep. 30, 2012

Description of Business and Basis of Presentation

1.	Description of Business and Basis of Presentation

Description of Business

Acadia Healthcare Company, Inc. (hereinafter referred to as “Acadia” or the “Company”) develops and operates inpatient psychiatric facilities, residential treatment centers, group homes, substance abuse facilities and facilities providing outpatient behavioral health services to better serve the behavioral health and recovery needs of communities throughout the United States. At September 30, 2012, the Company operated 33 behavioral health facilities with over 2,300 beds in 19 states.

Basis of Presentation

The business of the Company is conducted through limited liability companies and C-corporations, each of which is a direct or indirect wholly-owned subsidiary of the Company. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

Prior to April 1, 2011, the Company and its limited liability company subsidiaries were taxed as flow-through entities and as such, the results of operations of the Company related to the flow-through entities were included in the income tax returns of its members. On April 1, 2011, the Company and its wholly-owned LLC subsidiaries elected to be taxed as a corporation for federal and state income tax purposes, and, therefore, income taxes became the obligation of the Company subsequent to April 1, 2011.

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 footnotes 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, 2011 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, 2011 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 13, 2012. 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.

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

Earnings Per Share

9 Months Ended

Sep. 30, 2012

Earnings Per Share

2.	Earnings Per Share

Basic and diluted earnings per share are calculated in accordance with Accounting Standards Codification (“ASC”) 260, “Earnings Per Share,” using the weighted-average shares outstanding, plus the dilutive effect of outstanding stock options and restricted shares, computed using the treasury stock method. All shares and per share amounts have been adjusted to reflect the stock splits completed in 2011.

The following table sets forth the computation of basic and diluted earnings per share for the three and nine months ended September 30, 2012 and 2011 (in thousands, except per share amounts):


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012		2011
Numerator:
Basic and diluted earnings per share:
Income (loss) from continuing operations	$	6,588		$	3,571		$	16,016	$	(18,421	)
(Loss) income from discontinued operations		(138	)		(448	)		22		(562	)

Net income (loss)	$	6,450		$	3,123		$	16,038	$	(18,983	)

Denominator:
Weighted average shares outstanding for basic earnings per share		41,757			17,633			36,795		17,633
Effects of dilutive stock options and restricted stock units		234			—			211		—

Shares used in computing diluted earnings per common share		41,991			17,633			37,006		17,633

Basic earnings per share:
Income (loss) from continuing operations	$	0.16		$	0.20		$	0.44	$	(1.05	)
Loss from discontinued operations		(0.01	)		(0.02	)		—		(0.03	)

Net income (loss)	$	0.15		$	0.18		$	0.44	$	(1.08	)

Diluted earnings per share:
Income (loss) from continuing operations	$	0.16		$	0.20		$	0.43	$	(1.05	)
Loss from discontinued operations		(0.01	)		(0.02	)		—		(0.03	)

Net income (loss)	$	0.15		$	0.18		$	0.43	$	(1.08	)

Acquisitions

9 Months Ended

Sep. 30, 2012

Acquisitions

3.	Acquisitions

Timberline Knolls

On August 31, 2012, the Company completed the acquisition of Timberline Knolls, LLC (“Timberline Knolls”), a 122-bed inpatient behavioral health facility located outside of Chicago in Lemont, Illinois. The parties consummated the acquisition pursuant to an Asset Purchase Agreement, dated as of August 28, 2012, between Timberline Knolls, LLC and TK Behavioral, LLC, a Delaware limited liability and wholly-owned subsidiary of the Company. The total consideration of $75.5 million paid for the business and related assets represents total payments of $89.8 million less transactions that were deemed to be separate from the business combination.

The goodwill associated with the acquisition of Timberline Knolls is deductible for federal income tax purposes. The fair values assigned to certain assets and liabilities assumed by the Company have been prepared on a preliminary basis and are subject to change as new facts and circumstances emerge. Specifically, the Company is further assessing the valuation of certain intangible assets as well as certain assumed liabilities. The Company expects to finalize its analyses during the fourth quarter of 2012 or as the necessary information becomes available to complete the measurement process. Once finalized, the Company will adjust the purchase price allocation to reflect its final valuations. The preliminary fair values of assets acquired and liabilities assumed at the acquisition date are as follows (in thousands):


Accounts receivable	$	2,845
Prepaid expenses and other current assets		168
Equipment		590
Goodwill		72,048
Intangible assets		3,317

Total assets acquired		78,968
Accounts payable		1,899
Accrued salaries and benefits		653
Other accrued expenses		901

Total liabilities assumed		3,453

Net assets acquired	$	75,515

In separate transactions, the Company also acquired real estate previously leased by Timberline Knolls for $13.0 million and funded an employment retention bonus of $1.2 million. The retention bonus is being expensed by the Company over the related retention period.

Haven Facilities

On March 1, 2012, the Company completed its acquisition of three inpatient psychiatric hospitals (the “Haven Facilities”) from Haven Behavioral Healthcare Holdings, LLC for cash consideration of $90.5 million. The Haven Facilities, with an aggregate of 166 acute inpatient psychiatric beds, are located in Arizona, Texas, and Oklahoma, respectively. The goodwill associated with the acquisition of the Haven Facilities is deductible for federal income tax purposes. The fair values of assets acquired and liabilities assumed at the acquisition date are as follows (in thousands):


Cash	$	5
Accounts receivable		4,138
Prepaid expenses and other current assets		723
Property and equipment		12,723
Goodwill		74,515
Intangible assets		1,200

Total assets acquired		93,304
Accounts payable		1,183
Accrued salaries and benefits		1,523
Other accrued expenses		127

Total liabilities assumed		2,833

Net assets acquired	$	90,471

2011 Acquisitions

On November 1, 2011, the Company completed its acquisition of PHC, Inc. d/b/a Pioneer Behavioral Health (“PHC”), a publicly-held behavioral health services company previously based in Massachusetts. On April 1, 2011, the Company acquired all of the equity interests of Youth and Family Centered Services, Inc. (“YFCS”).

Other

The qualitative factors comprising the goodwill acquired in the YFCS, PHC, the Haven Facilities and Timberline Knolls acquisitions include efficiencies derived through synergies expected by the elimination of certain redundant corporate functions and expenses, the ability to leverage call center referrals to a broader provider base, coordination of services provided across the combined network of facilities, achievement of operating efficiencies by benchmarking performance, and applying best practices throughout the combined companies.

Transaction-related expenses are expensed as incurred and are comprised of the following costs for the three and nine months ended September 30, 2012 and 2011 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Legal, accounting and other fees	$	629	$	1,926	$	1,958	$	5,293
Severance and contract termination costs		103		307		139		1,702
Advisory fees paid to equity sponsor		—		—		—		3,600

	$	732	$	2,233	$	2,097	$	10,595

Pro Forma Information

The consolidated statements of operations for the three and nine months ended September 30, 2011 includes revenue of $43.7 million and $89.2 million, respectively, and income from continuing operations before income taxes of $3.8 million and $7.9 million, respectively, for acquisitions completed in 2011. The consolidated statements of operations for the three and nine months ended September 30, 2012 includes revenue of $81.6 million and $231.3 million, respectively, and income from continuing operations before income taxes of $8.1 million and $20.2 million, respectively, for acquisitions completed in 2011 and 2012.

The following table provides certain pro forma financial information for the Company as if the YFCS, PHC, Haven Facilities and Timberline Knolls acquisitions occurred as of January 1, 2011 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Revenue	$	108,984	$	99,068	$	322,599	$	297,172

Income (loss) from continuing operations, before income taxes	$	10,777	$	4,179	$	28,488	$	(14,406	)

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

Goodwill and Other Intangible Assets

9 Months Ended

Sep. 30, 2012

Goodwill and Other Intangible Assets

4.	Goodwill and Other Intangible Assets

The following table summarizes changes in goodwill during the nine months ended September 30, 2012 (in thousands):


Balance at January 1, 2012	$	186,815
YFCS and PHC acquisition adjustments		1,244
Acquisition of the Haven Facilities		74,515
Acquisition of Timberline Knolls		72,048

Balance at September 30, 2012	$	334,622

Other identifiable intangible assets and related accumulated amortization consist of the following as of September 30, 2012 and December 31, 2011 (in thousands):


	Gross Carrying Amount				Accumulated Amortization
	September 30, 2012		December 31, 2011		September 30, 2012			December 31, 2011
Intangible assets subject to amortization:
Trademarks	$	85	$	85	$	(78	)	$	(74	)
Contract intangible assets		2,100		2,100		(385	)		(70	)
Non-compete agreements		903		588		(627	)		(488	)

		3,088		2,773		(1,090	)		(632	)
Intangible assets not subject to amortization:
Licenses and accreditations		4,840		4,059		—			—
Trade names		3,000		—		—			—
Certificates of need		2,696		2,032		—			—

		10,536		6,091		—			—

Total	$	13,624	$	8,864	$	(1,090	)	$	(632	)

In connection with the Haven Facilities acquisition, the Company acquired intangible assets with a fair value of $1.2 million consisting of non-compete agreements of $0.2 million, licenses and accreditations of $0.8 million and a certificate of need of $0.2 million. In connection with the Timberline Knolls acquisition, the Company acquired intangible assets with a fair value of $3.3 million consisting of non-compete agreements of $0.2 million, licenses and accreditations of $0.1 million and a trade name of $3.0 million. The Company incurred and capitalized $0.4 million in both the nine months ended September 30, 2012 and year ended December 31, 2011 related to costs to obtain certificates of need.

The non-compete agreements are being amortized on a straight-line basis over the term of the agreements. The YFCS and Timberline Knolls non-compete agreements have a one-year term, and the Haven Facilities non-compete agreement has a three-year term. The contract intangible of $2.1 million is amortized on a straight-line basis over the estimated five-year term of the related contract.

Amortization expense related to definite-lived intangible assets was approximately $0.1 million for both the three months ended September 30, 2012 and 2011 and approximately $0.5 million and $1.4 million for the nine months ended September 30, 2012 and 2011, respectively. The Company’s licenses and accreditations, trade names and certificate of need intangible assets have indefinite lives and are therefore not subject to amortization. Estimated amortization expense for the three months ending December 31, 2012 and years ending December 31, 2013, 2014, 2015 and 2016 is $0.2 million, $0.6 million, $0.5 million, $0.4 million and $0.3 million, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Property and Equipment

9 Months Ended

Sep. 30, 2012

Property and Equipment

5.	Property and Equipment

Property and equipment consists of the following as of September 30, 2012 and December 31, 2011 (in thousands):


	September 30, 2012			December 31, 2011
Land	$	24,518		$	14,115
Building and improvements		112,384			53,514
Equipment		13,791			8,222
Construction in progress		15,188			12,945

		165,881			88,796
Less accumulated depreciation		(10,693	)		(5,824	)

Property and equipment, net	$	155,188		$	82,972

During the nine months ended September 30, 2012, the Company purchased six facilities that it previously leased, the Timberline Knolls property and various other real estate for $50.7 million.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Discontinued Operations

9 Months Ended

Sep. 30, 2012

Discontinued Operations

6.	Discontinued Operations

GAAP requires that all components of an entity that have been disposed of (by sale, by abandonment or in a distribution to owners) or are held for sale and whose cash flows can be clearly distinguished from the rest of the entity be presented as discontinued operations. In June 2012, the Company disposed of its PsychSolutions facility located in Miami, Florida and recognized a pretax loss on disposal of $0.2 million, which is included in loss from discontinued operations on the condensed consolidated statements of operations. As part of the acquisition of YFCS on April 1, 2011, the Company acquired a facility located in Tampa Bay, Florida that was closed in 2010. In December 2011, the Company closed three outpatient facilities and a 24-bed substance abuse facility acquired from PHC on November 1, 2011. The results of operations of these facilities have been reported as discontinued operations in the accompanying consolidated financial statements.

A summary of results from discontinued operations is as follows (in thousands):


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012		2011
Revenue	$	—		$	1,674		$	3,570	$	3,228

(Loss) income from discontinued operations, net of income taxes	$	(138	)	$	(448	)	$	22	$	(562	)

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Long-Term Debt

9 Months Ended

Sep. 30, 2012

Long-Term Debt

7.	Long-Term Debt

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


	September 30, 2012			December 31, 2011
Senior Secured Credit Facility:
Senior Secured Term Loans	$	148,938		$	129,938
Senior Secured Revolving Line of Credit		—			—
12.875% Senior Notes due 2018		147,694			147,521

		296,632			277,459
Less: current portion		(12,000	)		(6,750	)

Long-term debt	$	284,632		$	270,709

Senior Secured Credit Facility

The Company entered into the senior secured credit facility, administered by Bank of America, N.A., on April 1, 2011 (“Senior Secured Credit Facility”). The Senior Secured Credit Facility initially included $135.0 million of term loans and a revolving credit facility of $30.0 million.

On March 1, 2012, the Company amended its Senior Secured Credit Facility to provide an incremental $25.0 million of term loans and increase the revolving credit facility by $45.0 million, from $30.0 million to $75.0 million. The Company used the incremental term loans of $25.0 million and a $5.0 million borrowing under the revolving credit facility to partially fund the acquisition of the Haven Facilities on March 1, 2012. As of September 30, 2012, the Company had $74.6 million of availability under its revolving line of credit, which reflected the total revolving credit facility of $75.0 million less an undrawn letter of credit of $0.4 million. Borrowings under the revolving credit facility are subject to customary debt incurrence tests. The amended term loans require quarterly principal payments of $2.0 million for September 30, 2012 to March 31, 2013, $4.0 million for June 30, 2013 to March 31, 2014, $5.0 million for June 30, 2014 to March 31, 2015, and $6.0 million for June 30, 2015 to December 31, 2015, with the remaining principal balance due on the maturity date of April 1, 2016.

Borrowings under the Senior Secured Credit Facility are guaranteed by each of Acadia’s domestic subsidiaries and are secured by a lien on substantially all of the assets of Acadia and its domestic subsidiaries. Borrowings under the Senior Secured Credit Facility bear interest at a rate tied to Acadia’s consolidated leverage ratio (defined as consolidated funded debt to consolidated EBITDA, in each case as defined in the credit agreement governing the Senior Secured Credit Facility). The Applicable Rate for borrowings under the Senior Secured Credit Facility was 4.25% and 3.25% for Eurodollar Rate Loans and Base Rate Loans, respectively, as of September 30, 2012. Eurodollar Rate Loans bear interest at the Applicable Rate plus the Eurodollar Rate (based upon the British Bankers Association LIBOR Rate prior to commencement of the interest rate period). Base Rate Loans bear interest at the Applicable Rate plus the highest of (i) the federal funds rate plus 1/2 of 1.0%, (ii) the prime rate and (iii) the Eurodollar rate plus 1.0%. As of September 30, 2012, borrowings under the Senior Secured Credit Facility bore interest at 4.5%. In addition, Acadia is required to pay a commitment fee on undrawn amounts under the revolving line of credit. As of September 30, 2012, undrawn amounts bore interest at a rate of 0.55%.

The Senior Secured Credit Facility requires Acadia and its subsidiaries to comply with customary affirmative, negative and financial covenants, including a fixed charge coverage ratio, consolidated leverage ratio and senior secured leverage ratio. As of September 30, 2012, Acadia was in compliance with such covenants.

12.875% Senior Notes due 2018

On November 1, 2011, the Company issued $150.0 million of 12.875% Senior Notes due 2018 (the “Senior Notes”). The Senior Notes were issued at 98.323% of the aggregate principal amount of $150.0 million, a discount of $2.5 million. The notes bear interest at a rate of 12.875% per annum. The Company will pay interest on the notes semi-annually, in arrears, on November 1 and May 1 of each year, beginning on May 1, 2012 through the maturity date of November 1, 2018.

The indenture governing the Senior Notes contains covenants that, among other things, limit the Company’s ability to: (i) incur or guarantee additional debt or issue certain preferred stock; (ii) pay dividends on the Company’s equity interests or redeem, repurchase or retire the Company’s equity interests or subordinated debt; (iii) transfer or sell assets; (iv) make certain investments; (v) incur certain liens; (vi) create restrictions on the ability of the Company’s subsidiaries to pay dividends or make other payments to the Company; (vii) engage in certain transactions with the Company’s affiliates; and (viii) merge or consolidate with other companies or transfer all or substantially all of the Company’s assets.

The Senior Notes issued by the Company are guaranteed by each of the Company’s subsidiaries, all of which are wholly-owned subsidiaries. The guarantees are full and unconditional and joint and several and Acadia Healthcare Company, Inc., as the parent issuer of the Senior Notes, has no independent assets or operations.

Equity

9 Months Ended

Sep. 30, 2012

Equity

8.	Equity

On May 21, 2012, the Company completed the offering of 9,487,500 shares of its common stock (including shares sold pursuant to the exercise of the over-allotment option that the Company granted to the underwriters as part of the offering) at a price of $15.50 per share. The net proceeds to the Company from the sale of the shares, after deducting the underwriting discount of approximately $6.4 million and additional offering-related expenses of approximately $0.7 million, were approximately $139.0 million. The Company used the net offering proceeds to fund its real estate purchases and the Timberline Knolls acquisitions.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Equity-Based Compensation

9 Months Ended

Sep. 30, 2012

Equity-Based Compensation

9.	Equity-Based Compensation

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. 2011 Incentive Compensation Plan (the “Equity Incentive Plan”). A maximum of 2,700,000 shares of our common stock are authorized for issuance as stock options, restricted stock and restricted stock units or other share-based compensation under the Equity Incentive Plan. 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 our common stock on the date of grant.

The grant-date fair value of our stock options is 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 nine months ended September 30, 2012 and year ended December 31, 2011:


	September 30, 2012			December 31, 2011
Weighted average grant-date fair value of options	$	6.81		$	3.98
Risk-free interest rate		1.3	%		1.2	%
Expected volatility		42	%		42	%
Expected life (in years)		6.3			6.3
Dividend yield		—	%		—	%

The Company’s estimate of expected volatility for stock options is based upon the volatility of guideline companies given the lack of sufficient historical trading experience of the Company’s common stock. The risk-free interest rate is the approximate yield on United States 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.

The Company granted 36,855 and 404,748 stock options, 16,143 and 288,631 shares of restricted stock and 9,643 and 86,485 restricted stock units to employees and non-employee directors during the three and nine months ended September 30, 2012, respectively. The Company recognized $0.5 million and $1.7 million in equity-based compensation expense for the three and nine months ended September 30, 2012, respectively, and $19.8 million in equity-based compensation expense for the nine months ended September 30, 2011. The equity-based compensation expense recorded in the nine months ended September 30, 2011 related to the Class C Units and Class D Units issued by Acadia Healthcare Holdings LLC (“Holdings”) to certain members of management, which were valued based upon the estimated fair value of the common stock and cash distributed to the unitholders upon the dissolution of Holdings on November 1, 2011. As of September 30, 2012, there was $6.5 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 1.64 years.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes

9 Months Ended

Sep. 30, 2012

Income Taxes

10.

Income Taxes

The provision for income taxes for continuing operations for the three and nine months ended September 30, 2012 reflects effective tax rates of approximately 36.1% and 36.8%, respectively.

- 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

Fair Value Measurements

9 Months Ended

Sep. 30, 2012

Fair Value Measurements

11.

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 and are categorized as Level 1 within the GAAP fair value hierarchy. The fair value for the Company’s Senior Secured Credit Facility and Senior Notes are $146.0 million and $175.9 million, respectively, at September 30, 2012 based on information from the Company’s bankers regarding relevant pricing for trading activity among the Company’s lenders and the average bid and ask price as determined using published rates. The Company’s Senior Secured Credit Facility and Senior Notes are categorized as Level 2 in the GAAP fair value hierarchy.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 21
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

9 Months Ended

Sep. 30, 2012

Commitments and Contingencies

12.

Commitments and Contingencies

The Company is, from time to time, subject to various claims and legal actions that arise in the ordinary course of our business, including claims for damages for personal injuries, medical malpractice, breach of contract, 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 the opinion of management, the Company is not currently a party to any proceeding that would individually or in the aggregate have a material adverse effect on our business, financial condition or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Recently Issued Accounting Standards

9 Months Ended

Sep. 30, 2012

Recently Issued Accounting Standards

13.

Recently Issued Accounting Standards

In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2012-02, “Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” (“ASU 2012-02”). ASU 2012-02 states that an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. This allows for the same evaluation as described in ASU 2011-08 for “Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment.” The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity’s financial statements for the most recent annual or interim period have not yet been issued. ASU 2012-02 is not expected to significantly impact the Company’s consolidated financial statements.

In June 2011, the FASB issued ASU 2011-05, “Comprehensive Income (Topic 220)—Presentation of Comprehensive Income” (“ASU 2011-05”). ASU 2011-05 eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity. Instead, ASU 2011-05 requires that all non-owner changes in stockholders’ equity be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU 2011-05 is required to be applied retrospectively and is effective for public companies for fiscal years beginning after December 15, 2011 and interim periods within those fiscal years. These changes became effective for the Company beginning January 1, 2012. The adoption of ASU 2011-05 did not have an impact on the Company’s consolidated financial statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
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-Paragraph 3
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
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-Paragraph 12
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2012
Description of Business	*Description of Business* Acadia Healthcare Company, Inc. (hereinafter referred to as “Acadia” or the “Company”) develops and operates inpatient psychiatric facilities, residential treatment centers, group homes, substance abuse facilities and facilities providing outpatient behavioral health services to better serve the behavioral health and recovery needs of communities throughout the United States. At September 30, 2012, the Company operated 33 behavioral health facilities with over 2,300 beds in 19 states.
Basis of Presentation	*Basis of Presentation* The business of the Company is conducted through limited liability companies and C-corporations, each of which is a direct or indirect wholly-owned subsidiary of the Company. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Prior to April 1, 2011, the Company and its limited liability company subsidiaries were taxed as flow-through entities and as such, the results of operations of the Company related to the flow-through entities were included in the income tax returns of its members. On April 1, 2011, the Company and its wholly-owned LLC subsidiaries elected to be taxed as a corporation for federal and state income tax purposes, and, therefore, income taxes became the obligation of the Company subsequent to April 1, 2011. 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 footnotes 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, 2011 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, 2011 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 13, 2012. 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. Certain reclassifications have been made to prior years to conform to the current year presentation.

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2012

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 and nine months ended September 30, 2012 and 2011 (in thousands, except per share amounts):


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012		2011
Numerator:
Basic and diluted earnings per share:
Income (loss) from continuing operations	$	6,588		$	3,571		$	16,016	$	(18,421	)
(Loss) income from discontinued operations		(138	)		(448	)		22		(562	)

Net income (loss)	$	6,450		$	3,123		$	16,038	$	(18,983	)

Denominator:
Weighted average shares outstanding for basic earnings per share		41,757			17,633			36,795		17,633
Effects of dilutive stock options and restricted stock units		234			—			211		—

Shares used in computing diluted earnings per common share		41,991			17,633			37,006		17,633

Basic earnings per share:
Income (loss) from continuing operations	$	0.16		$	0.20		$	0.44	$	(1.05	)
Loss from discontinued operations		(0.01	)		(0.02	)		—		(0.03	)

Net income (loss)	$	0.15		$	0.18		$	0.44	$	(1.08	)

Diluted earnings per share:
Income (loss) from continuing operations	$	0.16		$	0.20		$	0.43	$	(1.05	)
Loss from discontinued operations		(0.01	)		(0.02	)		—		(0.03	)

Net income (loss)	$	0.15		$	0.18		$	0.43	$	(1.08	)

Acquisitions (Tables)

9 Months Ended

Sep. 30, 2012

Preliminary Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date

The preliminary fair values of assets acquired and liabilities assumed at the acquisition date are as follows (in thousands):


Accounts receivable	$	2,845
Prepaid expenses and other current assets		168
Equipment		590
Goodwill		72,048
Intangible assets		3,317

Total assets acquired		78,968
Accounts payable		1,899
Accrued salaries and benefits		653
Other accrued expenses		901

Total liabilities assumed		3,453

Net assets acquired	$	75,515

Transaction-related expenses are expensed as incurred and are comprised of the following costs for the three and nine months ended September 30, 2012 and 2011 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Legal, accounting and other fees	$	629	$	1,926	$	1,958	$	5,293
Severance and contract termination costs		103		307		139		1,702
Advisory fees paid to equity sponsor		—		—		—		3,600

	$	732	$	2,233	$	2,097	$	10,595

Pro forma Financial Information for Acquisitions Occured


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Revenue	$	108,984	$	99,068	$	322,599	$	297,172

Income (loss) from continuing operations, before income taxes	$	10,777	$	4,179	$	28,488	$	(14,406	)

Haven Facilities [Member]

Preliminary Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date

The fair values of assets acquired and liabilities assumed at the acquisition date are as follows (in thousands):


Cash	$	5
Accounts receivable		4,138
Prepaid expenses and other current assets		723
Property and equipment		12,723
Goodwill		74,515
Intangible assets		1,200

Total assets acquired		93,304
Accounts payable		1,183
Accrued salaries and benefits		1,523
Other accrued expenses		127

Total liabilities assumed		2,833

Net assets acquired	$	90,471

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References + Details

Goodwill and Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Changes in Goodwill

The following table summarizes changes in goodwill during the nine months ended September 30, 2012 (in thousands):


Balance at January 1, 2012	$	186,815
YFCS and PHC acquisition adjustments		1,244
Acquisition of the Haven Facilities		74,515
Acquisition of Timberline Knolls		72,048

Balance at September 30, 2012	$	334,622

Other Identifiable Intangible Assets and Related Accumulated Amortization

Other identifiable intangible assets and related accumulated amortization consist of the following as of September 30, 2012 and December 31, 2011 (in thousands):


	Gross Carrying Amount				Accumulated Amortization
	September 30, 2012		December 31, 2011		September 30, 2012			December 31, 2011
Intangible assets subject to amortization:
Trademarks	$	85	$	85	$	(78	)	$	(74	)
Contract intangible assets		2,100		2,100		(385	)		(70	)
Non-compete agreements		903		588		(627	)		(488	)

		3,088		2,773		(1,090	)		(632	)
Intangible assets not subject to amortization:
Licenses and accreditations		4,840		4,059		—			—
Trade names		3,000		—		—			—
Certificates of need		2,696		2,032		—			—

		10,536		6,091		—			—

Total	$	13,624	$	8,864	$	(1,090	)	$	(632	)

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2012

Property and Equipment

Property and equipment consists of the following as of September 30, 2012 and December 31, 2011 (in thousands):


	September 30, 2012			December 31, 2011
Land	$	24,518		$	14,115
Building and improvements		112,384			53,514
Equipment		13,791			8,222
Construction in progress		15,188			12,945

		165,881			88,796
Less accumulated depreciation		(10,693	)		(5,824	)

Property and equipment, net	$	155,188		$	82,972

Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Results from Discontinued Operations

A summary of results from discontinued operations is as follows (in thousands):


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012		2011
Revenue	$	—		$	1,674		$	3,570	$	3,228

(Loss) income from discontinued operations, net of income taxes	$	(138	)	$	(448	)	$	22	$	(562	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2012

Components of Long-Term Debt

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


	September 30, 2012			December 31, 2011
Senior Secured Credit Facility:
Senior Secured Term Loans	$	148,938		$	129,938
Senior Secured Revolving Line of Credit		—			—
12.875% Senior Notes due 2018		147,694			147,521

		296,632			277,459
Less: current portion		(12,000	)		(6,750	)

Long-term debt	$	284,632		$	270,709

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Equity-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2012

Equity-Based Compensation


	September 30, 2012			December 31, 2011
Weighted average grant-date fair value of options	$	6.81		$	3.98
Risk-free interest rate		1.3	%		1.2	%
Expected volatility		42	%		42	%
Expected life (in years)		6.3			6.3
Dividend yield		—	%		—	%

Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Earnings Per Share [Line Items]
Income (loss) from continuing operations	$ 6,588	$ 3,571	$ 16,016	$ (18,421)
(Loss) income from discontinued operations	(138)	(448)	22	(562)
Net income (loss)	$ 6,450	$ 3,123	$ 16,038	$ (18,983)
Weighted average shares outstanding for basic earnings per share	41,757	17,633	36,795	17,633
Effects of dilutive stock options and restricted stock units	234		211
Shares used in computing diluted earnings per common share	41,991	17,633	37,006	17,633
Income (loss) from continuing operations	$ 0.16	$ 0.20	$ 0.44	$ (1.05)
(Loss) income from discontinued operations	(0.01)	(0.02)		(0.03)
Net income (loss)	0.15	0.18	0.44	(1.08)
Income (loss) from continuing operations	0.16	0.20	0.43	(1.05)
(Loss) income from discontinued operations	(0.01)	(0.02)		(0.03)
Net income (loss)	$ 0.15	$ 0.18	$ 0.43	$ (1.08)

Acquisitions - Additional Information (Detail) $ in Thousands	2 Months Ended	3 Months Ended		9 Months Ended
	Aug. 31, 2012 USD ($) Beds	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Mar. 01, 2012 USD ($) Beds Facility
Cash consideration of acquired entity				$ 50,745	$ 2,150
Revenue		$ 108,984	$ 99,068	322,599	297,172
Income from Continuing operations before income taxes		10,777	4,179	$ 28,488	(14,406)
Real Estate Property [Member]
Cash consideration of acquired entity	$ 13,000
Haven Facilities [Member]
Acquisition completion date				Mar. 01, 2012
Cash consideration of acquired entity						$ 90,500
Number of acute inpatient psychiatric beds \| Beds						166
Number of inpatient psychiatric hospitals acquired \| Facility						3
Timberline Knolls [Member]
Acquisition completion date				Aug. 31, 2012
Cash consideration of acquired entity	75,500
Total payments related to asset acquisitions separated from the business combination	$ 89,800
Number of acute inpatient psychiatric beds \| Beds	122
Employment retention bonus	$ 1,200
PHC [Member]
Acquisition completion date				Nov. 01, 2011
YFCS [Member]
Acquisition completion date				Apr. 01, 2011
Revenue		81,600	43,700	$ 231,300	89,200
Income from Continuing operations before income taxes		$ 8,100	$ 3,800	$ 20,200	$ 7,900

Preliminary Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date (Detail) $ in Thousands	Sep. 30, 2012 USD ($)
Intangible Assets Goodwill And Other Assets [Line Items]
Accounts receivable	$ 2,845
Prepaid expenses and other current assets	168
Property and equipment	590
Goodwill	72,048
Intangible assets	3,317
Total assets acquired	78,968
Accounts payable	1,899
Accrued salaries and benefits	653
Other accrued expenses	901
Total liabilities assumed	3,453
Net assets acquired	75,515
Haven Facilities [Member]
Intangible Assets Goodwill And Other Assets [Line Items]
Cash	5
Accounts receivable	4,138
Prepaid expenses and other current assets	723
Property and equipment	12,723
Goodwill	74,515
Intangible assets	1,200
Total assets acquired	93,304
Accounts payable	1,183
Accrued salaries and benefits	1,523
Other accrued expenses	127
Total liabilities assumed	2,833
Net assets acquired	$ 90,471

Transaction Related Expenses as Incurred (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Business Combination, Separately Recognized Transactions [Line Items]
Legal, accounting and other fees	$ 629	$ 1,926	$ 1,958	$ 5,293
Severance and contract termination costs	103	307	139	1,702
Advisory fees paid to equity sponsor				3,600
Transaction-related expenses	$ 732	$ 2,233	$ 2,097	$ 10,595

- Definition

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4(b))
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(10)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5-8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 146
-Paragraph 8-13, 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS146-1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 112
-Paragraph 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Pro Forma Financial Information for Acquisitions Occurred (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Revenue	$ 108,984	$ 99,068	$ 322,599	$ 297,172
Income (loss) from continuing operations, before income taxes	$ 10,777	$ 4,179	$ 28,488	$ (14,406)

Summary of Changes in Goodwill (Detail) $ in Thousands	9 Months Ended
Summary of Changes in Goodwill (Detail) $ in Thousands	Sep. 30, 2012 USD ($)
Goodwill And Intangible Assets Disclosure [Line Items]
Balance	$ 186,815
YFCS and PHC acquisition adjustments	1,244
Haven Facilities [Member]
Goodwill And Intangible Assets Disclosure [Line Items]
Acquisition of facility	74,515
Timberline Knolls [Member]
Goodwill And Intangible Assets Disclosure [Line Items]
Acquisition of facility	$ 72,048

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase (decrease) in the recorded value of goodwill for foreign currency translation adjustments and purchase accounting adjustments needed to revise the carrying amount of goodwill to fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Other Identifiable Intangible Assets and Related Accumulated Amortization (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Intangible assets subject to amortization:
Intangible assets subject to amortization, Gross Carrying Amount	$ 3,088	$ 2,773
Intangible assets not subject to amortization:
Intangible assets not subject to amortization, Gross Carrying Amount	10,536	6,091
Total	13,624	8,864
Intangible assets subject to amortization, Accumulated Amortization	(1,090)	(632)
Trademarks [Member]
Intangible assets subject to amortization:
Intangible assets subject to amortization, Gross Carrying Amount	85	85
Intangible assets not subject to amortization:
Intangible assets subject to amortization, Accumulated Amortization	(78)	(74)
Contract intangible assets [Member]
Intangible assets subject to amortization:
Intangible assets subject to amortization, Gross Carrying Amount	2,100	2,100
Intangible assets not subject to amortization:
Intangible assets subject to amortization, Accumulated Amortization	(385)	(70)
Non-compete agreements [Member]
Intangible assets subject to amortization:
Intangible assets subject to amortization, Gross Carrying Amount	903	588
Intangible assets not subject to amortization:
Intangible assets subject to amortization, Accumulated Amortization	(627)	(488)
Licenses and accreditations [Member]
Intangible assets not subject to amortization:
Intangible assets not subject to amortization, Gross Carrying Amount	4,840	4,059
Tradenames [Member]
Intangible assets not subject to amortization:
Intangible assets not subject to amortization, Gross Carrying Amount	3,000
Certificates of need [Member]
Intangible assets not subject to amortization:
Intangible assets not subject to amortization, Gross Carrying Amount	$ 2,696	$ 2,032

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Goodwill And Other Intangible Assets [Line Items]
Capitalized costs incurred to obtain certificates of need			$ 400		$ 400
Intangible assets subject to amortization	$ 3,088		3,088		2,773
Amortization expense	100	$ 100	500	$ 1,400
Estimated amortization expense, 2012	200		200
Estimated amortization expense, 2013	600		600
Estimated amortization expense, 2014	500		500
Estimated amortization expense, 2015	400		400
Estimated amortization expense, 2016	300		300
Non-compete agreements [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets subject to amortization	903		$ 903		588
Contract intangible assets [Member]
Goodwill And Other Intangible Assets [Line Items]
Non-compete agreement term			5 years
Intangible assets subject to amortization	$ 2,100		$ 2,100		$ 2,100
Haven Facilities [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			$ 1,200
Non-compete agreement term			3 years
Haven Facilities [Member] \| Non-compete agreements [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			$ 200
Haven Facilities [Member] \| Licenses and accreditations [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			800
Haven Facilities [Member] \| Certificates of need [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			200
Timberline Knolls [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			$ 3,300
Non-compete agreement term			1 year
Timberline Knolls [Member] \| Non-compete agreements [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			$ 200
Timberline Knolls [Member] \| Licenses and accreditations [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			100
Timberline Knolls [Member] \| Tradenames [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			3,000
Timberline Knolls [Member] \| Certificates of need [Member]
Goodwill And Other Intangible Assets [Line Items]
Acquisition of intangible assets with a preliminary fair value			$ 0

Property and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 165,881	$ 88,796
Less accumulated depreciation	(10,693)	(5,824)
Property and equipment, net	155,188	82,972
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	24,518	14,115
Building and improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	112,384	53,514
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	13,791	8,222
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 15,188	$ 12,945

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Property and Equipment - Additional Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2012 USD ($) Lease	Sep. 30, 2011 USD ($)
Property, Plant and Equipment [Line Items]
Cash paid for real estate acquisitions \| $	$ 50,745	$ 2,150
No of leased facilities \| Lease	6

Discontinued Operations - Additional Information (Detail) $ in Millions	1 Months Ended	9 Months Ended
	Dec. 31, 2011 Beds Facility	Sep. 30, 2012 USD ($)
Acquisitions And Discontinued Operations [Line Items]
Loss on disposal of entity \| $		$ 0.2
Number of closed outpatient facilities \| Facility	3
Number of acquired bed substance abuse facility closed in period \| Beds	24

Summary of Results from Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Acquisitions And Discontinued Operations [Line Items]
Revenue		$ 1,674	$ 3,570	$ 3,228
(Loss) income from discontinued operations, net of income taxes	$ (138)	$ (448)	$ 22	$ (562)

- Definition

Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 47
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Article 5

+ Details

Components of Long-Term Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011	Nov. 01, 2011
Line of Credit Facility [Line Items]
Aggregate senior note principal amount	$ 296,632	$ 277,459	$ 150,000
Less: current portion	(12,000)	(6,750)
Long-term debt	284,632	270,709
Senior Secured Term Loans [Member]
Line of Credit Facility [Line Items]
Aggregate senior note principal amount	148,938	129,938
Senior Secured Revolving Line Of Credit [Member]
Line of Credit Facility [Line Items]
Aggregate senior note principal amount
12.875% Senior Notes due 2018 [Member]
Line of Credit Facility [Line Items]
Aggregate senior note principal amount	$ 147,694	$ 147,521

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2012	Sep. 30, 2012	Mar. 01, 2012	Dec. 31, 2011	Nov. 01, 2011
Revolving credit facility		$ 30,000
Maximum borrowing facility		75,000
Amount available		74,600
Outstanding credit facility		0
Aggregate senior note principal amount		296,632		$ 277,459	$ 150,000
Letter of Credit [Member]
Undrawn letter of credit		400
Minimum [Member]
Increase in term loans	$ 30,000
Maximum [Member]
Maximum borrowing facility			$ 75,000
Term Loans [Member]
Term loans		$ 135,000
Increase in term loan	25,000
Revolving credit facility [Member]
Increase in term loans	$ 45,000
Haven Facilities [Member]
Revolving credit facility for acquisition			$ 5,000
Eurodollar Rate Loans [Member]
Interest on borrowings under Senior Secured Credit Facility		4.25%
Basis spread on variable rate		1.00%
Base Rate Loans [Member]
Interest on borrowings under Senior Secured Credit Facility		3.25%
Basis spread on variable rate		0.50%
Senior Secured Credit Facility [Member]
Senior secured credit facility initiation date		Apr. 01, 2011
Senior secured credit facility maturity date		Apr. 01, 2016
Interest on borrowings under Senior Secured Credit Facility		4.50%
Interest on undrawn amounts		0.55%
June 30, 2012 to March 31, 2013 [Member]
Principal payments		$ 2,000
June 30, 2013 to March 31, 2014 [Member]
Principal payments		4,000
June 30, 2014 to March 31, 2015 [Member]
Principal payments		5,000
June 30, 2015 to December 31, 2015 [Member]
Principal payments		$ 6,000
12.875% Senior Notes due 2018 [Member]
Senior secured credit facility maturity date		Nov. 01, 2018
Issuance of Senior Notes due 2018					$ 150,000
Senior Notes interest percentage					12.875%
Aggregate senior note principal amount		$ 147,694		$ 147,521
Issue rate of Senior Notes					98.323%
Discount value on principal amount					$ 2,500
Interest on the notes		Semi-annually, in arrears, on November 1 and May 1 of each year, beginning on May 1, 2012 through the maturity date of November 1, 2018

Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	May 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Equity [Line Items]
Common stock offered	9,487,500	41,773,053	32,115,929
Common stock offer price	$ 15.50	$ 0.01	$ 0.01
Underwriting discount amount	$ 6,400
Additional offering-related expenses	700
Net proceeds from sale of shares	$ 139,000	$ 138,954

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized common stock	2,700,000	2,700,000
Annual increments in employee grants		25.00%
Stock options, contractual term		10 years
Unrecognized compensation expense related to unvested options and unrestricted stock	$ 6,500	$ 6,500
Equity-based compensation expense	$ 500	$ 1,691	$ 19,843
Weighted average vesting period		1 year 7 months 21 days
Restricted Stock And Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units granted in period	36,855	404,748
Stock options to employees and non employee directors	16,143	288,631
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units granted in period	9,643	86,485

Equity-Based Compensation (Detail) - $ / shares	9 Months Ended	12 Months Ended
Equity-Based Compensation (Detail) - $ / shares	Sep. 30, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant-date fair value of options	$ 6.81	$ 3.98
Risk-free interest rate	1.30%	1.20%
Expected volatility	42.00%	42.00%
Expected life (in years)	6 years 3 months 18 days	6 years 3 months 18 days
Dividend yield

Income Taxes - Additional Information (Detail)	3 Months Ended	9 Months Ended
Income Taxes - Additional Information (Detail)	Sep. 30, 2012	Sep. 30, 2012
Income Taxes [Line Items]
Effective tax rates	36.10%	36.80%

Fair Value Measurements - Additional Information (Detail) $ in Millions	Sep. 30, 2012 USD ($)
Fair value for Senior Secured Credit facility	$ 175.9
Senior Secured Credit Facility [Member]
Fair value for Senior Secured Credit facility	$ 146.0