Acadia Healthcare (ACHC) 10-Q 27 Apr 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 27, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Trading Symbol	ACHC
Entity Registrant Name	Acadia Healthcare Company, Inc.
Entity Central Index Key	0001520697
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, $.01 par value
Security Exchange Name	NASDAQ
Entity File Number	001-35331
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	45-2492228
Entity Address, Address Line One	6100 Tower Circle
Entity Address, Address Line Two	Suite 1000
Entity Address, City or Town	Franklin
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37067
City Area Code	615
Local Phone Number	861-6000
Document Quarterly Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		92,034,672

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 63,829	$ 97,649
Accounts receivable, net	346,407	322,439
Other current assets	127,554	86,037
Total current assets	537,790	506,125
Property and equipment, net	1,998,037	1,952,045
Goodwill	2,222,805	2,222,805
Intangible assets, net	76,247	76,041
Deferred tax assets	2,918	2,950
Operating lease right-of-use assets	133,278	135,238
Other assets	73,181	92,697
Total assets	5,044,256	4,987,901
Current liabilities:
Current portion of long-term debt	21,250	21,250
Accounts payable	125,729	104,723
Accrued salaries and benefits	94,912	125,298
Current portion of operating lease liabilities	26,415	26,463
Other accrued liabilities	109,823	110,592
Total current liabilities	378,129	388,326
Long-term debt	1,399,778	1,364,541
Deferred tax liabilities	92,767	92,588
Operating lease liabilities	114,592	116,429
Other liabilities	128,933	125,033
Total liabilities	2,114,199	2,086,917
Redeemable noncontrolling interests	90,455	88,257
Equity:
Preferred stock, $0.01 par value; 10,000,000 shares authorized, no shares issued
Common stock, $0.01 par value; 180,000,000 shares authorized; 90,953,107 and 89,913,659 issued and outstanding at March 31, 2023 and December 31, 2022, respectively	910	899
Additional paid-in capital	2,619,289	2,658,440
Retained earnings	219,403	153,388
Total equity	2,839,602	2,812,727
Total liabilities and equity	$ 5,044,256	$ 4,987,901

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	180,000,000	180,000,000
Common stock, shares issued	90,953,107	89,913,659
Common stock, shares outstanding	90,953,107	89,913,659

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenue	$ 704,267	$ 616,653
Salaries, wages and benefits (including equity-based compensation expense of $7,629 and $7,925, respectively)	391,177	335,762
Professional fees	41,125	36,911
Supplies	26,021	23,699
Rents and leases	11,424	11,249
Other operating expenses	90,838	81,425
Depreciation and amortization	31,569	28,926
Interest expense, net	19,999	15,787
Transaction-related expenses	6,471	3,582
Total expenses	618,624	537,341
Income before income taxes	85,643	79,312
Provision for income taxes	19,085	17,402
Net income	66,558	61,910
Net income attributable to noncontrolling interests	(543)	(1,073)
Net income attributable to Acadia Healthcare Company, Inc.	$ 66,015	$ 60,837
Earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Basic	$ 0.73	$ 0.68
Diluted	$ 0.72	$ 0.67
Weighted-average shares outstanding:
Basic	90,101	89,258
Diluted	91,391	91,012

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Equity-based compensation expense	$ 7,629	$ 7,925

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 66,558	$ 61,910

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]
Balance at Dec. 31, 2021	$ 2,517,489	$ 890	$ 2,636,350	$ (119,751)
Balance, shares at Dec. 31, 2021		89,028,000
Common stock issued under stock incentive plans	3,749	$ 7	3,742
Common stock issued under stock incentive plans, shares		633,000
Repurchase of shares for payroll tax withholding, net of proceeds from stock option exercises	(15,490)		(15,490)
Equity-based compensation expense	7,925		7,925
Net income attributable to Acadia Healthcare Company, Inc.	60,837			60,837
Balance at Mar. 31, 2022	2,574,510	$ 897	2,632,527	(58,914)
Balance, shares at Mar. 31, 2022		89,661,000
Balance at Dec. 31, 2021	$ 2,517,489	$ 890	2,636,350	(119,751)
Balance, shares at Dec. 31, 2021		89,028,000
Common stock issued under stock incentive plans, shares	285,577
Balance at Dec. 31, 2022	$ 2,812,727	$ 899	2,658,440	153,388
Balance, shares at Dec. 31, 2022	89,913,659	89,914,000
Balance at Mar. 31, 2022	$ 2,574,510	$ 897	2,632,527	(58,914)
Balance, shares at Mar. 31, 2022		89,661,000
Common stock issued under stock incentive plans	3,148	$ 1	3,147
Common stock issued under stock incentive plans, shares		113,000
Repurchase of shares for payroll tax withholding, net of proceeds from stock option exercises	(1,275)		(1,275)
Equity-based compensation expense	6,580		6,580
Net income attributable to Acadia Healthcare Company, Inc.	80,079			80,079
Balance at Jun. 30, 2022	2,663,042	$ 898	2,640,979	21,165
Balance, shares at Jun. 30, 2022		89,774,000
Common stock issued under stock incentive plans	3,067	$ 1	3,066
Common stock issued under stock incentive plans, shares		101,000
Repurchase of shares for payroll tax withholding, net of proceeds from stock option exercises	(740)		(740)
Equity-based compensation expense	7,240		7,240
Net income attributable to Acadia Healthcare Company, Inc.	71,099			71,099
Balance at Sep. 30, 2022	2,743,708	$ 899	2,650,545	92,264
Balance, shares at Sep. 30, 2022		89,875,000
Common stock issued under stock incentive plans	1,649		1,649
Common stock issued under stock incentive plans, shares		39,000
Repurchase of shares for payroll tax withholding, net of proceeds from stock option exercises	(287)		(287)
Equity-based compensation expense	7,890		7,890
Other	(1,357)		(1,357)
Net income attributable to Acadia Healthcare Company, Inc.	61,124			61,124
Balance at Dec. 31, 2022	$ 2,812,727	$ 899	2,658,440	153,388
Balance, shares at Dec. 31, 2022	89,913,659	89,914,000
Common stock issued under stock incentive plans	$ 1,203	$ 11	1,192
Common stock issued under stock incentive plans, shares	32,491	1,039,000
Repurchase of shares for payroll tax withholding, net of proceeds from stock option exercises	$ (48,874)		(48,874)
Equity-based compensation expense	7,629		7,629
Other	902		902
Net income attributable to Acadia Healthcare Company, Inc.	66,015			66,015
Balance at Mar. 31, 2023	$ 2,839,602	$ 910	$ 2,619,289	$ 219,403
Balance, shares at Mar. 31, 2023	90,953,107	90,953,000

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating activities:
Net income	$ 66,558	$ 61,910
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	31,569	28,926
Amortization of debt issuance costs	824	808
Equity-based compensation expense	7,629	7,925
Deferred income taxes	212	3,269
Other	1,089	(478)
Change in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable, net	(23,968)	(18,222)
Other current assets	(23,430)	(16,638)
Other assets	(1,436)	(202)
Accounts payable and other accrued liabilities	13,633	10,501
Accrued salaries and benefits	(30,386)	246
Other liabilities	2,114	6,298
Government relief funds		(7,556)
Net cash provided by operating activities	44,408	76,787
Investing activities:
Cash paid for capital expenditures	(66,525)	(50,527)
Proceeds from sale of property and equipment	409	1,294
Other	(794)	(460)
Net cash used in investing activities	(66,910)	(49,693)
Financing activities:
Borrowings on revolving credit facility	40,000
Principal payments on revolving credit facility		(10,000)
Principal payments on long-term debt	(5,313)	(2,656)
Repurchase of shares for payroll tax withholding, net of proceeds from stock option exercises	(47,671)	(11,741)
Contributions from noncontrolling partners in joint ventures	1,655	4,290
Distributions to noncontrolling partners in joint ventures		(447)
Other	11	14
Net cash used in financing activities	(11,318)	(20,540)
Net (decrease) increase in cash and cash equivalents	(33,820)	6,554
Cash and cash equivalents at beginning of the period	97,649	133,813
Cash and cash equivalents at end of the period	$ 63,829	$ 140,367

Description of Business and Bas

Description of Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation Description of Business Acadia Healthcare Company, Inc. (the “Company”) develops and operates inpatient psychiatric facilities, residential treatment centers, group homes, substance abuse facilities and facilities providing outpatient behavioral healthcare services to serve the behavioral health and recovery needs of communities throughout the United States (“U.S.”) and Puerto Rico. At March 31, 2023, the Company operated 250 behavioral healthcare facilities with approximately 11,100 beds in 39 states and Puerto Rico. Basis of Presentation The business of the Company is conducted through limited liability companies, partnerships and C-corporations. The Company’s consolidated financial statements include the accounts of the Company and all subsidiaries controlled by the Company through its direct or indirect ownership of majority interests and exclusive rights granted to the Company as the controlling member of an entity. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for fair presentation of the Company’s 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, 2022 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, 2022 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on February 28, 2023. 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 the prior year to conform to the current year presentation.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	3 Months Ended
	Mar. 31, 2023
Accounting Changes And Error Corrections [Abstract]
Recently Issued Accounting Standards	2. Recently Issued Accounting Standards In November 2021, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2021-10, “Government Assistance (Topic 832)” (“ASU 2021-10”). ASU 2021-10 provides guidance to increase the transparency of government assistance including the disclosure of (1) the types of assistance, (2) an entity’s accounting for the assistance, and (3) the effect of the assistance on an entity’s financial statements. ASU 2021-10 applies to all business entities except for not-for-profit entities within the scope of Topic 958, Not-for-Profit Entities, and employee benefit plans within the scope of Topic 960, Plan Accounting—Defined Benefit Pension Plans, Topic 962, Plan Accounting—Defined Contribution Pension Plans, and Topic 965, Plan Accounting—Health and Welfare Benefit Plans that account for a transaction with a government by applying a grant or contribution accounting model by analogy to other accounting guidance (for example, a grant model within IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, or Subtopic 958-605, Not-For-Profit Entities—Revenue Recognition). ASU 2021-10 is effective for fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company adopted ASU 2021-10 for the year ended December 31, 2022 . See Note 9 – The CARES Act for additional information on the Company’s accounting for government grants received. In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting ” (“ASU 2020-04”). ASU 2020-04 provides optional guidance for a limited period of time to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting and applies only to contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued because of reference rate reform. ASU 2020-04 is effective as of March 12, 2020 through December 31, 2024. Entities may adopt ASU 2020-04 as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020 or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. The Company adopted ASU 2020-04 for the quarter ended March 31, 2023 . See Note 11 – Long Term Debt for additional information on the Company’s accounting for the reference rate reform. There is no significant impact on the Company’s consolidated financial statements.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2023
Revenue From Contract With Customer [Abstract]
Revenue	3. Revenue Revenue is primarily derived from services rendered to patients for inpatient psychiatric and substance abuse care, outpatient psychiatric care and residential treatment. The services provided by the Company have no fixed duration and can be terminated by the patient or the facility at any time, and therefore, each treatment is its own stand-alone contract. Services ordered by a healthcare provider in an episode of care are not separately identifiable and therefore have been combined into a single performance obligation for each contract. The Company recognizes revenue as its performance obligations are completed. The performance obligation is satisfied over time as the customer simultaneously receives and consumes the benefits of the healthcare services provided. For inpatient services, the Company recognizes revenue equally over the patient stay on a daily basis. For outpatient services, the Company recognizes revenue equally over the number of treatments provided in a single episode of care. Typically, patients and third-party payors are billed within several days of the service being performed or the patient being discharged, and payments are due based on contract terms. As the Company’s performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in Accounting Standards Codification (“ASC”) 606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance obligations at the end of the reporting period as its patients typically are under no obligation to remain admitted in the Company’s facilities. The Company disaggregates revenue from contracts with customers by service type and by payor. The Company’s facilities and services provided by the facilities can generally be classified into the following categories: acute inpatient psychiatric facilities; specialty treatment facilities; comprehensive treatment centers (“CTCs”); and residential treatment centers. Acute inpatient psychiatric facilities. Acute inpatient psychiatric facilities provide a high level of care in order to stabilize patients that are either a threat to themselves or to others. The acute setting provides 24-hour observation, daily intervention and monitoring by psychiatrists. Specialty treatment facilities . Specialty treatment facilities include residential recovery facilities and eating disorder facilities. The Company provides a comprehensive continuum of care for adults with addictive disorders and co-occurring mental disorders. Inpatient, including detoxification and rehabilitation, partial hospitalization and outpatient treatment programs give patients access to the least restrictive level of care. Comprehensive treatment centers . CTCs specialize in providing medication-assisted treatment in an outpatient setting to Residential treatment centers . Residential treatment centers treat patients with behavioral disorders in a non-hospital setting, including outdoor programs. The facilities balance therapy activities with social, academic and other activities. The table below presents total revenue attributed to each category (in thousands): Three Months Ended 2023 2022 Acute inpatient psychiatric facilities $ 366,945 $ 310,748 Specialty treatment facilities 147,303 133,602 Comprehensive treatment centers 115,501 100,038 Residential treatment centers 74,518 72,265 Revenue $ 704,267 $ 616,653 The Company receives payments from the following sources for services rendered in its facilities: (i) state governments under their respective Medicaid and other programs; (ii) commercial insurers; (iii) the federal government under the Medicare program administered by the Centers for Medicare and Medicaid Services (“CMS”); and (iv) individual patients and clients. The Company determines the transaction price based on established billing rates reduced by contractual adjustments provided to third-party payors, discounts provided to uninsured patients and implicit price concessions. Contractual adjustments and discounts are based on contractual agreements, discount policies and historical experience. Implicit price concessions are based on historical collection experience. Most of the Company’s facilities have contracts containing variable consideration. However, it is unlikely a significant reversal of revenue will occur when the uncertainty is resolved, and therefore, the Company has included the variable consideration in the estimated transaction price. Subsequent changes resulting from a patient’s ability to pay are recorded as bad debt expense, which is included as a component of other operating expenses in the condensed consolidated statements of operations. Bad debt expense for the three months ended March 31, 2023 and 2022 was not significant. The following table presents the Company’s revenue by payor type and as a percentage of revenue (in thousands): Three Months Ended 2023 2022 Amount % Amount % Commercial $ 203,619 28.9 % $ 195,169 31.6 % Medicare 108,640 15.4 % 94,920 15.4 % Medicaid 364,306 51.8 % 300,526 48.7 % Self-Pay 20,698 2.9 % 19,747 3.2 % Other 7,004 1.0 % 6,291 1.1 % Revenue $ 704,267 100.0 % $ 616,653 100.0 %

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	4. Earnings Per Share The following table sets forth the computation of basic and diluted earnings per share for the three months ended March 31, 2023 and 2022 (in thousands, except per share amounts): Three Months Ended 2023 2022 Numerator: Net income attributable to Acadia Healthcare Company, Inc. $ 66,015 $ 60,837 Denominator: Weighted average shares outstanding for basic earnings per share 90,101 89,258 Effects of dilutive instruments 1,290 1,754 Shares used in computing diluted earnings per common share 91,391 91,012 Earnings per share attributable to Acadia Healthcare Basic $ 0.73 $ 0.68 Diluted $ 0.72 $ 0.67 Approximately 0.5 million and 0.7 million shares of common stock issuable upon exercise of outstanding stock option awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2023 and 2022 , respectively, because their effect would have been anti-dilutive.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2023
Business Combinations [Abstract]
Acquisitions	5. Acquisitions The Company’s strategy is to acquire and develop behavioral healthcare facilities and improve operating results within its facilities and its other behavioral healthcare operations. On November 7, 2022, the Company acquired four CTCs located in Georgia from Brand New Start Treatment Centers. Transaction-related expenses Transaction-related expenses represent costs primarily related to legal, accounting, termination, restructuring, management transition, acquisition and other similar costs. Transaction-related expenses comprised the following costs for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Management transition costs $ 4,800 $ 1,035 Legal, accounting and other acquisition-related costs 1,640 589 Termination and restructuring costs 31 1,958 $ 6,471 $ 3,582

Other Current Assets

Other Current Assets	3 Months Ended
	Mar. 31, 2023
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Current Assets	6. Other Current Assets Other current assets consisted of the following (in thousands): March 31, December 31, Income taxes receivable $ 45,245 $ 5,767 Prepaid expenses 25,805 27,052 Other receivables 17,787 15,371 Workers’ compensation deposits – current portion 12,000 12,000 Insurance receivable – current portion 10,989 10,158 Assets held for sale 8,347 8,347 Inventory 5,283 5,087 Other 2,098 2,255 Other current assets $ 127,554 $ 86,037

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2023
Property Plant And Equipment [Abstract]
Property and Equipment	7. Property and Equipment Property and equipment consisted of the following (in thousands): March 31, 2023 December 31, 2022 Land $ 173,822 $ 169,137 Building and improvements 1,894,356 1,797,809 Equipment 307,181 292,200 Construction in progress 310,167 349,473 2,685,526 2,608,619 Less: accumulated depreciation ( 687,489 ) ( 656,574 ) Property and equipment, net $ 1,998,037 $ 1,952,045

Other Intangible Assets

Other Intangible Assets	3 Months Ended
	Mar. 31, 2023
Goodwill And Intangible Assets Disclosure [Abstract]
Other Intangible Assets	8. Other Intangible Assets Other identifiable intangible assets and related accumulated amortization consisted of the following (in thousands): Gross Carrying Amount Accumulated Amortization March 31, December 31, March 31, December 31, Intangible assets subject to amortization: Non-compete agreements $ 1,131 $ 1,131 $ ( 1,131 ) $ ( 1,131 ) Intangible assets not subject to amortization: Licenses and accreditations 11,550 11,512 — — Trade names 45,935 45,935 — — Certificates of need 18,762 18,594 — — 76,247 76,041 — — Total $ 77,378 $ 77,172 $ ( 1,131 ) $ ( 1,131 ) All of the Company’s definite-lived intangible assets are fully amortized. The Company’s licenses and accreditations, trade names and certificates of need have indefinite lives and are, therefore, not subject to amortization.

The CARES Act

The CARES Act	3 Months Ended
	Mar. 31, 2023
Extraordinary And Unusual Items [Abstract]
The CARES Act	9. The CARES Act As part of the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), the U.S. government announced it would offer $ 100 billion of relief to eligible healthcare providers. On April 24, 2020, then President Trump signed into law the Paycheck Protection Program and Health Care Enhancement Act (the “PPP Act”). Among other things, the PPP Act allocated $ 75 billion to eligible healthcare providers to help offset losses and expenses related to the novel coronavirus known as COVID-19 (“COVID-19”). The $75 billion allocated under the PPP Act was in addition to the $100 billion allocated to healthcare providers for the same purposes in the CARES Act and has been disbursed to providers under terms and conditions similar to the CARES Act funds. The Company accounts for government grants by analogizing to the grant model in accordance with International Accounting Standard (“IAS”) 20, Accounting for Government Grants and Disclosure of Government Assistance , and as such, has recognized income from grants in line with the recognition of expenses or the loss of revenues for which the grants are intended to compensate. The Company recognizes grants once both of the following conditions are met: (i) the Company is able to comply with the relevant terms and conditions of the grant and (ii) the grant will be received. During 2020, the Company participated in certain relief programs offered through the CARES Act, including receipt of approximately $ 34.9 million relating to the Public Health and Social Services Emergency Fund (the “PHSSE Fund”), also known as the Provider Relief Fund. During the fourth quarter of 2020, the Company recorded approximately $ 32.8 million of income from provider relief fund related to PHSSE Fund funds received in 2020. In 2021, the Company received $ 24.2 million of additional funds from the PHSSE Fund. During the fourth quarter of 2021, the Company recorded $ 17.9 million of income from provider relief fund related to the PHSSE Fund funds received. During the year ended December 31, 2022 , the Company received $ 7.7 million of additional funds from the PHSSE Fund and $ 14.2 million from the American Rescue Plan (“ARP”) Rural Payments for Hospitals. During the year ended December 31, 2022 , the Company recorded $ 21.5 million of income from provider relief fund related to PHSSE Fund and ARP funds received. The remaining unrecognized funds of $ 9.0 million are included in other accrued liabilities on the consolidated balance sheets at March 31, 2023 and December 31, 2022. The Company continues to evaluate its compliance with the terms and conditions to, and the financial impact of, the additional funds Healthcare providers were required to sign an attestation confirming receipt of the PHSSE Fund funds and agree to the terms and conditions of payment. Under the terms and conditions for receipt of the payment, the Company was allowed to use the funds to cover lost revenues and healthcare costs related to COVID-19, and the Company was required to properly and fully document the use of these funds to the U.S. Department of Health and Human Services. The reporting of the funds is subject to future audit for compliance with the terms and conditions. The Company recognized PHSSE Fund funds to the extent it had qualifying COVID-19 expenses or lost revenues as permitted under the terms and conditions. During 2020, the Company applied for and received approximately $ 45.2 million of payments from the CMS Accelerated and Advance Payment Program. Of the $ 45.2 million of advance payments received in 2020, the Company repaid approximately $ 25.1 million of advance payments during 2021 and made additional repayments of approximately $ 20.1 million during the year ended December 31, 2022. In addition, the Company received a 2 % increase in facilities’ Medicare reimbursement rate as a result of the temporary suspension of Medicare sequestration from May 1, 2020 to March 31, 2022, which was reduced to 1 % on April 1, 2022 and was eliminated effective July 1, 2022. The CARES Act also provides for certain federal income and other tax changes. The Company received a cash benefit of approximately $ 39.3 million for 2020 relating to the delay of payment of the employer portion of Social Security payroll taxes. The Company repaid half of the $ 39.3 million of payroll tax deferrals during the third quarter of 2021 and repaid the remaining portion in the third quarter of 2022 to eliminate the liability. These regulatory changes are The Company is continuing to evaluate the terms and conditions and financial impact of funds received under the CARES Act and other government relief programs.

Other Accrued Liabilities

Other Accrued Liabilities	3 Months Ended
	Mar. 31, 2023
Other Liabilities Disclosure [Abstract]
Other Accrued Liabilities	10. Other Accrued Liabilities Other accrued liabilities consisted of the following (in thousands): March 31, December 31, Accrued expenses $ 20,976 $ 26,699 Cost report payable 18,818 13,738 Accrued interest 17,411 17,596 Insurance liability – current portion 12,128 12,128 Government relief funds 8,975 8,975 Accrued property taxes 8,404 9,009 Contract liabilities 5,097 6,653 Finance lease liabilities 990 990 Income taxes payable 45 1,338 Other 16,979 13,466 Other accrued liabilities $ 109,823 $ 110,592

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Long-Term Debt	11. Long-Term Debt Long-term debt consisted of the following (in thousands): March 31, December 31, Credit Facility: Term Loan A $ 393,125 $ 398,438 Revolving Line of Credit 115,000 75,000 5.500 % Senior Notes due 2028 450,000 450,000 5.000 % Senior Notes due 2029 475,000 475,000 Less: unamortized debt issuance costs, discount and ( 12,097 ) ( 12,647 ) 1,421,028 1,385,791 Less: current portion ( 21,250 ) ( 21,250 ) Long-term debt $ 1,399,778 $ 1,364,541 Credit Facility The Company entered into a credit agreement establishing a new senior credit facility (the “Credit Facility”) on March 17, 2021 . The Credit Facility provides for a $ 600.0 million senior secured revolving credit facility (the “Revolving Facility”) and a $ 425.0 million senior secured term loan facility (the “Term Loan Facility” and, together with the Revolving Facility, the “Senior Facilities”), with each maturing on March 17, 2026 . The Revolving Facility further provides for (i) up to $ 20.0 million, which may be utilized for the issuance of letters of credit and (ii) the availability of a swingline facility under which the Company may borrow up to $ 20.0 million. On March 30, 2023, the Company entered into the First Amendment to the Credit Facility (the “First Amendment”). The First Amendment replaced LIBOR with the Secured Overnight Financing Rate as determined for a term of, at the Company’s option, one, three or six months, plus an adjustment of 0.10 % (“Adjusted Term SOFR ” ). Borrowings under the Credit Facility bear interest at a rate equal to, at the Company’s option, either (a) a base rate determined by reference to the highest of (i) the federal funds rate plus 0.50 %, (ii) the prime rate of Bank of America or (iii) Adjusted Term SOFR for a one month interest period or (b) Adjusted Term SOFR, in each case plus an applicable margin that varies according to the total leverage ratio of the Company from 0.375 % to 1.250 % in the case of base rate loans and from 1.375 % to 2.250 % in the case of Adjusted Term SOFR loans. In addition, an unused fee that varies according to the total leverage ratio of the Company from 0.200 % to 0.350 % is payable quarterly in arrears based on the average daily undrawn portion of the commitments in respect of the Revolving Facility. There is no significant impact on the Company’s consolidated financial statements as a result of the First Amendment. During the three months ended March 31, 2023 , the Company borrowed $ 40.0 million on the Revolving Facility. The Company had $ 481.6 million of availability under the Revolving Facility and had standby letters of credit outstanding of $ 3.4 million related to security for the payment of claims required by its workers’ compensation insurance program at March 31, 2023. The Credit Facility requires quarterly term loan principal repayments for the Term Loan Facility of approximately $ 5.3 million for June 30, 2023 to March 31, 2024, approximately $ 8.0 million for June 30, 2024 to March 31, 2025, and approximately $ 10.6 million for June 30, 2025 to December 31, 2025, with the remaining principal balance of the Term Loan Facility due on the maturity date of March 17, 2026 . The Company has the ability to increase the amount of the Senior Facilities, which may take the form of increases to the Revolving Facility or the Term Loan Facility or the issuance of one or more incremental term loan facilities (collectively, the “Incremental Facilities”), upon obtaining additional commitments from new or existing lenders and the satisfaction of customary conditions precedent for such Incremental Facilities. Such Incremental Facilities may not exceed the sum of (i) the greater of $ 480.0 million and an amount equal to 100 % of the Consolidated EBITDA (as defined in the Credit Facility) of the Company and (ii) additional amounts that would not cause the Consolidated Senior Secured Net Leverage Ratio (as defined in the Credit Facility) to exceed 3.5 to 1.0. Subject to certain exceptions, substantially all of the Company’s existing and subsequently acquired or organized direct or indirect wholly-owned U.S. subsidiaries are required to guarantee the repayment of the Company’s obligations under the Credit Facility. The Company and such guarantor subsidiaries have The Credit Facility contains customary representations and affirmative and negative covenants, including limitations on the Company’s and its subsidiaries’ ability to incur additional debt, grant or permit additional liens, make investments and acquisitions, merge or consolidate with others, dispose of assets, pay dividends and distributions, pay junior indebtedness and enter into affiliate transactions, in each case, subject to customary exceptions. In addition, the Credit Facility contains financial covenants requiring the Company on a consolidated basis to maintain, as of the last day of any consecutive four fiscal quarter period, a consolidated total net leverage ratio of not more than 5.0 to 1.0 and an interest coverage ratio of at least 3.0 to 1.0. The Credit Facility also includes events of default customary for facilities of this type and upon the occurrence of any such event of default, among other things, all outstanding loans under the Senior Facilities may be accelerated, the lenders’ commitments may be terminated, and/or the lenders may exercise collateral remedies. At March 31, 2023, the Company was in compliance with all financial covenants. Senior Notes 5.500% Senior Notes due 2028 On June 24, 2020, the Company issued $ 450.0 million of the 5.500 % Senior Notes due 2028 (the “5.500% Senior Notes”). The 5.500% Senior Notes mature on July 1, 2028 and bear interest at a rate of 5.500% per annum, payable semi-annually in arrears on January 1 and July 1 of each year, commencing on January 1, 2021 . 5.000% Senior Notes due 2029 On October 14, 2020, the Company issued $ 475.0 million of 5.000 % Senior Notes due 2029 (the “5.000% Senior Notes”). The 5.000% Senior Notes mature on April 15, 2029 and bear interest at a rate of 5.000% per annum, payable semi-annually in arrears on April 15 and October 15 of each year, commencing on April 15, 2021. The indentures governing the 5.500% Senior Notes and the 5.000% Senior Notes (together, the “Senior Notes”) contain covenants that, among other things, limit the Company’s ability and the ability of its restricted subsidiaries to: (i) pay dividends, redeem stock or make other distributions or investments; (ii) incur additional debt or issue certain preferred stock; (iii) transfer or sell assets; (iv) engage in certain transactions with affiliates; (v) create restrictions on dividends or other payments by the restricted subsidiaries; (vi) merge, consolidate or sell substantially all of the Company's assets; and (vii) create liens on assets. The Senior Notes issued by the Company are guaranteed by each of the Company’s subsidiaries that guarantee the Company’s obligations under the Credit Facility. The guarantees are full and unconditional and joint and several. The Company may redeem the Senior Notes at its option, in whole or part, at the dates and amounts set forth in the indentures.

Noncontrolling Interests

Noncontrolling Interests	3 Months Ended
	Mar. 31, 2023
Noncontrolling Interest [Abstract]
Noncontrolling Interests	12. Noncontrolling Interests Noncontrolling interests in the consolidated financial statements represents the portion of equity held by noncontrolling partners in the Company’s non-wholly owned subsidiaries. At March 31, 2023 , the Company operated eight facilities through non-wholly owned subsidiaries. The Company owns between approximately 65 % and 86 % of the equity interests of these entities, and noncontrolling partners own the remaining equity interests. The initial value of the noncontrolling interests is based on the fair value of contributions. The Company consolidates the operations of each facility based on its status as primary beneficiary, as further discussed in Note 13 – Variable Interest Entities. The noncontrolling interests are reflected as redeemable noncontrolling interests on the accompanying condensed consolidated balance sheets based on put rights that could require the Company to purchase the noncontrolling interests upon the occurrence of a change in control. The components of redeemable noncontrolling interests are as follows (in thousands): Balance at December 31, 2022 $ 88,257 Contributions from noncontrolling partners in joint ventures 1,655 Net income attributable to noncontrolling interests 543 Balance at March 31, 2023 $ 90,455

Variable Interest Entities

Variable Interest Entities	3 Months Ended
	Mar. 31, 2023
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Variable Interest Entities	13. Variable Interest Entities For legal entities where the Company has a financial relationship, the Company evaluates whether it has a variable interest and determines if the entity is considered a variable interest entity (“VIE”). If the Company concludes an entity is a VIE and the Company is the primary beneficiary, the entity is consolidated. The primary beneficiary analysis is a qualitative analysis based on power and benefits. A reporting entity has a controlling financial interest in a VIE and must consolidate the VIE if it has both power and benefits. It must have the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE. At March 31, 2023 , the Company operated eight facilities through non-wholly owned subsidiaries. The Company owns between approximately 65 % and 86 % of the equity interests of these entities, and noncontrolling partners own the remaining equity interests. The Company manages each of these facilities, is responsible for the day-to-day operations and, therefore, has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or receive benefits from the VIE that could potentially be significant to the VIE. These activities include, but are not limited to, behavioral healthcare services, human resource and employment-related decisions, marketing and finance. The terms of the agreements governing each of the Company’s VIEs prohibit the Company from using the assets of each VIE to satisfy the obligations of other entities. Consolidated assets at March 31, 2023 and December 31, 2022 include total assets of variable interest entities of $ 461.5 million and $ 434.2 million, respectively, which cannot be used to settle the obligations of other entities. Consolidated liabilities at March 31, 2023 and December 31, 2022 include total liabilities of variable interest entities of $ 25.3 million and $ 24.4 million, respectively. The consolidated VIEs assets and liabilities in the Company’s condensed consolidated balance sheets are shown below (in thousands): March 31, December 31, Cash and cash equivalents $ 38,648 $ 32,478 Accounts receivable, net 26,576 23,789 Other current assets 2,526 2,561 Total current assets 67,750 58,828 Property and equipment, net 331,819 313,358 Goodwill 39,564 39,564 Intangible assets, net 16,139 16,139 Operating lease right-of-use assets 6,201 6,284 Total assets $ 461,473 $ 434,173 Accounts payable $ 5,442 $ 4,650 Accrued salaries and benefits 4,535 6,866 Current portion of operating lease liabilities 243 233 Other accrued liabilities 8,676 6,179 Total current liabilities 18,896 17,928 Operating lease liabilities 6,371 6,433 Total liabilities $ 25,267 $ 24,361

Equity-Based Compensation

Equity-Based Compensation	3 Months Ended
	Mar. 31, 2023
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-Based Compensation	14. Equity-Based Compensation Equity Incentive Plans The Company issues stock-based awards, including stock options, restricted stock and restricted stock units, to certain officers, employees and non-employee directors under the Acadia Healthcare Company, Inc. Incentive Compensation Plan (the “Equity Incentive Plan”). At March 31, 2023, a maximum of 12,700,000 shares of the Company’s common stock were authorized for issuance as stock options, restricted stock and restricted stock units or other share-based compensation under the Equity Incentive Plan, of which 2,885,024 were available for future grant. Stock options may be granted for terms of up to ten years . The Company recognizes expense on all share-based awards on a straight-line basis over the requisite service period of the entire award. Grants to employees generally vest in annual increments of 25 % each year, commencing one year after the date of grant. The exercise prices of stock options are equal to the most recent closing price of the Company’s common stock on the most recent trading date prior to the date of grant. The Company recognized $ 7.6 million and $ 7.9 million in equity-based compensation expense for the three months ended March 31, 2023 and 2022, respectively. Stock compensation expense for the three months ended March 31, 2023 and 2022 is impacted by forfeiture adjustments and restricted stock unit adjustments based on actual performance compared to vesting targets. At March 31, 2023, there was $ 78.1 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 1.5 years. The Company recognized a deferred income tax benefit of $ 2.1 million and $ 2.0 million for the three months ended March 31, 2023 and 2022, respectively, related to equity-based compensation expense. Stock Options Stock option activity during 2022 and 2023 was as follows: Number Weighted Weighted Aggregate Options outstanding at January 1, 2022 1,106,069 $ 42.07 Options granted 334,260 55.73 Options exercised ( 285,577 ) 40.66 Options cancelled ( 175,475 ) 46.98 Options outstanding at December 31, 2022 979,277 46.27 Options granted 226,940 80.40 Options exercised ( 32,491 ) 37.01 Options cancelled ( 19,945 ) 50.32 Options outstanding at March 31, 2023 1,153,781 $ 53.17 7.71 $ 24,007 Options exercisable at March 31, 2023 507,616 $ 42.08 6.27 $ 15,315 Fair values are estimated using the Black-Scholes option pricing model. The following table summarizes the grant-date fair value of options and the assumptions used to develop the fair value estimates for options granted during the three months ended March 31, 2023 and year ended December 31, 2022: March 31, December 31, Weighted average grant-date fair value of options $ 31.80 $ 20.72 Risk-free interest rate 4.2 % 2.0 % Expected volatility 37 % 39 % Expected life (in years) 5.0 5.0 The Company’s estimate of expected volatility for stock options is based upon the volatility of its stock price over the expected life of the award. The risk-free interest rate is the approximate yield on U.S. Treasury Strips having a life equal to the expected option life on the date of grant. The expected life is an estimate of the number of years an option will be held before it is exercised. Other Stock-Based Awards Restricted stock activity during 2022 and 2023 was as follows: Number of Weighted Unvested at January 1, 2022 926,627 $ 37.84 Granted 650,396 64.65 Cancelled ( 145,205 ) 49.03 Vested ( 386,616 ) 32.64 Unvested at December 31, 2022 1,045,202 $ 54.89 Granted 275,280 79.25 Cancelled ( 29,456 ) 59.21 Vested ( 218,330 ) 41.11 Unvested at March 31, 2023 1,072,696 $ 63.83 Restricted stock unit activity during 2022 and 2023 was as follows: Number of Weighted Unvested at January 1, 2022 1,504,420 $ 23.20 Granted 105,311 73.96 Performance adjustment 182,543 33.05 Cancelled — — Vested ( 518,474 ) 43.16 Unvested at December 31, 2022 1,273,800 $ 20.69 Granted — — Performance adjustment 355,010 11.21 Cancelled — — Vested ( 1,408,195 ) 10.60 Unvested at March 31, 2023 220,615 $ 68.11 Restricted stock awards are time-based vesting awards that vest over a period of three or four years and are subject to continuing service of the employee or non-employee director over the ratable vesting periods. The fair values of the restricted stock awards were determined based on the closing price of the Company’s common stock on the trading date immediately prior to the grant date. Restricted stock units are granted to employees and are subject to Company performance compared to pre-established targets. In addition to Company performance, these performance-based restricted stock units are subject to the continuing service of the employee during the three-year period covered by the awards. The performance condition for the restricted stock units is based on the Company’s achievement of annually established targets for diluted earnings per share. The number of shares issuable at the end of the applicable vesting period of restricted stock units ranges from 0 % to 200 % of the targeted units based on the Company’s actual performance compared to the targets. The fair values of restricted stock units were determined based on the closing price of the Company’s common stock on the trading date immediately prior to the grant date for units subject to performance conditions.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	15. Income Taxes The provision for income taxes for the three months ended March 31, 2023 and 2022 reflects effective tax rates of 22.3 % and 21.9 % , respectively. As the Company continues to monitor the implications of potential tax legislation in each of its jurisdictions, the Company may adjust estimates and record additional amounts for tax assets and liabilities. Any adjustments to the Company’s tax assets and liabilities could materially impact the provision for income taxes and its effective tax rate in the periods in which they are made.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	16. Fair Value Measurements The carrying amounts reported for cash and cash equivalents, accounts receivable, other current assets, accounts payable and other current liabilities approximate fair value because of the short-term maturity of these instruments. The carrying amounts and fair values of the Credit Facility, 5.500% Senior Notes and 5.000% Senior Notes at March 31, 2023 and December 31, 2022 were as follows (in thousands): Carrying Amount Fair Value March 31, December 31, March 31, December 31, Credit Facility $ 506,336 $ 471,489 $ 506,336 $ 471,489 5.500% Senior Notes due 2028 $ 444,902 $ 444,694 $ 418,208 $ 422,459 5.000% Senior Notes due 2029 $ 469,790 $ 469,609 $ 453,347 $ 433,214 The Credit Facility, 5.500 % Senior Notes and 5.000 % Senior Notes were categorized as Level 2 in the GAAP fair value hierarchy. Fair values were based on trading activity among the Company’s lenders and the average bid and ask price as determined using published rates.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	17. Commitments and Contingencies Professional and General Liability A portion of the Company’s professional liability risks are insured through a wholly-owned insurance subsidiary providing coverage for up to $ 10.0 million per claim through August 31, 2022 and $ 5.0 million and $ 10.0 million for certain other claims thereafter. The Company has obtained reinsurance coverage from a third party to cover claims in excess of those retention limits. The reinsurance policy has a coverage limit of $ 75.0 million or $ 70.0 million for certain other claims in the aggregate. The Company’s reinsurance receivables are recognized consistent with the related liabilities and include known claims and any incurred but not reported claims that are covered by current insurance policies in place. Legal Proceedings The Company is, from time to time, subject to various claims, lawsuits, governmental investigations and regulatory actions, including claims for damages for personal injuries, medical malpractice, overpayments, breach of contract, securities law violations, tort and employment related claims. In these actions, plaintiffs request a variety of damages, including, in some instances, punitive and other types of damages that may not be covered by insurance. In addition, healthcare companies are subject to numerous investigations by various governmental agencies. Certain of the Company’s individual facilities have received, and from time to time, other facilities may receive, subpoenas, civil investigative demands, audit requests and other inquiries from, and may be subject to investigation by, federal and state agencies. These investigations can result in repayment obligations, and violations of the False Claims Act can result in substantial monetary penalties and fines, the imposition of a corporate integrity agreement and exclusion from participation in governmental health programs. In addition, the federal False Claims Act permits private parties to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the government. Some states have adopted similar state whistleblower and false claims provisions. On April 1, 2019, a consolidated complaint was filed against the Company and certain former and current officers in the lawsuit styled St. Clair County Employees’ Retirement System v. Acadia Healthcare Company, Inc., et al. , Case No. 3:19-cv-00988, which is pending in the United States District Court for the Middle District of Tennessee. The complaint purports to be brought on behalf of a class consisting of all persons (other than defendants) who purchased securities of the Company between April 30, 2014 and November 15, 2018, and alleges that defendants violated Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rule 10b-5 promulgated thereunder. On September 30, 2022, the court entered an order certifying a class consisting of all persons who purchased or otherwise acquired the common stock of the Company between April 30, 2014 and November 15, 2018. At this time, the Company is not able to quantify any potential liability in connection with this litigation because the case is in its early stages. On February 21, 2019, a purported stockholder filed a related derivative action on behalf of the Company against certain former and current officers and directors in the lawsuit styled Davydov v. Joey A. Jacobs, et al. , Case No. 3:19-cv-00167, which is pending in the United States District Court for the Middle District of Tennessee. The complaint alleges claims for violations of Section 10(b) and 14(a) of the Exchange Act, breach of fiduciary duty, waste of corporate assets, and unjust enrichment. On May 23, 2019, a purported stockholder filed a second related derivative action on behalf of the Company against certain former and current officers and directors in the lawsuit styled Beard v. Jacobs, et al. , Case No. 3:19-cv-0441, which is pending the United States District Court for the Middle District of Tennessee. The complaint alleges claims for violations of Sections 10(b), 14(a), and 21D of the Exchange Act, breach of fiduciary duty, waste of corporate assets, unjust enrichment, and insider selling. On June 11, 2019, the Davydov and Beard actions were consolidated. On February 22, 2021, the court entered an order staying the case. On October 23, 2020, a purported stockholder filed a third related derivative action on behalf of the Company against former and current officers and directors in the lawsuit styled Pfenning v. Jacobs, et al. , Case No. 2020-0915-JRS, which is pending in the Court of Chancery of the State of Delaware. The complaint alleges claims for breach of fiduciary duty. On February 17, 2021, the court entered an order staying the case. On February 24, 2021, a purported stockholder filed a fourth derivative action on behalf of the Company against former and current officers and directors in the lawsuit styled Solak v. Jacobs, et al. , Case No. 2021-0163, which is pending in the Court of Chancery of the State of Delaware. The complaint alleges claims for breach of fiduciary duty, unjust enrichment, waste of corporate assets, and insider selling. At this time, the Company is not able to quantify any potential liability in connection with this litigation because the cases are in their early stages. In the fall of 2017, the Office of Inspector General (“OIG”) issued subpoenas to three of the Company’s facilities requesting certain documents from January 2013 to the date of the subpoenas. The U.S. Attorney’s Office for the Middle District of Florida issued a civil investigative demand to one of the Company’s facilities in December 2017 requesting certain documents from November 2012 to the date of the demand. In April 2019, the OIG issued subpoenas relating to six additional facilities requesting certain documents and information from January 2013 to the date of the subpoenas. The government’s investigation of each of these facilities is focused on claims not eligible for payment because of alleged violations of certain regulatory requirements relating to, among other things, medical necessity, admission eligibility, discharge decisions, length of stay and patient care issues. The Company is cooperating with the government’s investigation but is not able to quantify any potential liability in connection with these investigations.

Revenue (Tables)

Revenue (Tables) - U.S. Facilities [Member]	3 Months Ended
	Mar. 31, 2023
Schedule of Revenue Attributed to Each Category	The table below presents total revenue attributed to each category (in thousands): Three Months Ended 2023 2022 Acute inpatient psychiatric facilities $ 366,945 $ 310,748 Specialty treatment facilities 147,303 133,602 Comprehensive treatment centers 115,501 100,038 Residential treatment centers 74,518 72,265 Revenue $ 704,267 $ 616,653
Schedule of Revenue and Percentage Generated by Each Payor Type	The following table presents the Company’s revenue by payor type and as a percentage of revenue (in thousands): Three Months Ended 2023 2022 Amount % Amount % Commercial $ 203,619 28.9 % $ 195,169 31.6 % Medicare 108,640 15.4 % 94,920 15.4 % Medicaid 364,306 51.8 % 300,526 48.7 % Self-Pay 20,698 2.9 % 19,747 3.2 % Other 7,004 1.0 % 6,291 1.1 % Revenue $ 704,267 100.0 % $ 616,653 100.0 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share for the three months ended March 31, 2023 and 2022 (in thousands, except per share amounts): Three Months Ended 2023 2022 Numerator: Net income attributable to Acadia Healthcare Company, Inc. $ 66,015 $ 60,837 Denominator: Weighted average shares outstanding for basic earnings per share 90,101 89,258 Effects of dilutive instruments 1,290 1,754 Shares used in computing diluted earnings per common share 91,391 91,012 Earnings per share attributable to Acadia Healthcare Basic $ 0.73 $ 0.68 Diluted $ 0.72 $ 0.67

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2023
Business Combinations [Abstract]
Transaction Related Expenses as Incurred	Transaction-related expenses comprised the following costs for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Management transition costs $ 4,800 $ 1,035 Legal, accounting and other acquisition-related costs 1,640 589 Termination and restructuring costs 31 1,958 $ 6,471 $ 3,582

Other Current Assets (Tables)

Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Current Assets	Other current assets consisted of the following (in thousands): March 31, December 31, Income taxes receivable $ 45,245 $ 5,767 Prepaid expenses 25,805 27,052 Other receivables 17,787 15,371 Workers’ compensation deposits – current portion 12,000 12,000 Insurance receivable – current portion 10,989 10,158 Assets held for sale 8,347 8,347 Inventory 5,283 5,087 Other 2,098 2,255 Other current assets $ 127,554 $ 86,037

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Property Plant And Equipment [Abstract]
Summary of Property and Equipment	Property and equipment consisted of the following (in thousands): March 31, 2023 December 31, 2022 Land $ 173,822 $ 169,137 Building and improvements 1,894,356 1,797,809 Equipment 307,181 292,200 Construction in progress 310,167 349,473 2,685,526 2,608,619 Less: accumulated depreciation ( 687,489 ) ( 656,574 ) Property and equipment, net $ 1,998,037 $ 1,952,045

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill And Intangible Assets Disclosure [Abstract]
Other Identifiable Intangible Assets and Related Accumulated Amortization	Other identifiable intangible assets and related accumulated amortization consisted of the following (in thousands): Gross Carrying Amount Accumulated Amortization March 31, December 31, March 31, December 31, Intangible assets subject to amortization: Non-compete agreements $ 1,131 $ 1,131 $ ( 1,131 ) $ ( 1,131 ) Intangible assets not subject to amortization: Licenses and accreditations 11,550 11,512 — — Trade names 45,935 45,935 — — Certificates of need 18,762 18,594 — — 76,247 76,041 — — Total $ 77,378 $ 77,172 $ ( 1,131 ) $ ( 1,131 )

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
Other Liabilities Disclosure [Abstract]
Summary of Other Accrued Liabilities	Other accrued liabilities consisted of the following (in thousands): March 31, December 31, Accrued expenses $ 20,976 $ 26,699 Cost report payable 18,818 13,738 Accrued interest 17,411 17,596 Insurance liability – current portion 12,128 12,128 Government relief funds 8,975 8,975 Accrued property taxes 8,404 9,009 Contract liabilities 5,097 6,653 Finance lease liabilities 990 990 Income taxes payable 45 1,338 Other 16,979 13,466 Other accrued liabilities $ 109,823 $ 110,592

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Components of Long-Term Debt	Long-term debt consisted of the following (in thousands): March 31, December 31, Credit Facility: Term Loan A $ 393,125 $ 398,438 Revolving Line of Credit 115,000 75,000 5.500 % Senior Notes due 2028 450,000 450,000 5.000 % Senior Notes due 2029 475,000 475,000 Less: unamortized debt issuance costs, discount and ( 12,097 ) ( 12,647 ) 1,421,028 1,385,791 Less: current portion ( 21,250 ) ( 21,250 ) Long-term debt $ 1,399,778 $ 1,364,541

Noncontrolling Interests (Table

Noncontrolling Interests (Tables)	3 Months Ended
	Mar. 31, 2023
Noncontrolling Interest [Abstract]
Summary of Redeemable Noncontrolling Interests	The components of redeemable noncontrolling interests are as follows (in thousands): Balance at December 31, 2022 $ 88,257 Contributions from noncontrolling partners in joint ventures 1,655 Net income attributable to noncontrolling interests 543 Balance at March 31, 2023 $ 90,455

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	3 Months Ended
	Mar. 31, 2023
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Consolidated VIEs Assets and Liabilities	The consolidated VIEs assets and liabilities in the Company’s condensed consolidated balance sheets are shown below (in thousands): March 31, December 31, Cash and cash equivalents $ 38,648 $ 32,478 Accounts receivable, net 26,576 23,789 Other current assets 2,526 2,561 Total current assets 67,750 58,828 Property and equipment, net 331,819 313,358 Goodwill 39,564 39,564 Intangible assets, net 16,139 16,139 Operating lease right-of-use assets 6,201 6,284 Total assets $ 461,473 $ 434,173 Accounts payable $ 5,442 $ 4,650 Accrued salaries and benefits 4,535 6,866 Current portion of operating lease liabilities 243 233 Other accrued liabilities 8,676 6,179 Total current liabilities 18,896 17,928 Operating lease liabilities 6,371 6,433 Total liabilities $ 25,267 $ 24,361

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Option Activity	Stock option activity during 2022 and 2023 was as follows: Number Weighted Weighted Aggregate Options outstanding at January 1, 2022 1,106,069 $ 42.07 Options granted 334,260 55.73 Options exercised ( 285,577 ) 40.66 Options cancelled ( 175,475 ) 46.98 Options outstanding at December 31, 2022 979,277 46.27 Options granted 226,940 80.40 Options exercised ( 32,491 ) 37.01 Options cancelled ( 19,945 ) 50.32 Options outstanding at March 31, 2023 1,153,781 $ 53.17 7.71 $ 24,007 Options exercisable at March 31, 2023 507,616 $ 42.08 6.27 $ 15,315
Schedule of Stock Options Valuation Assumptions	The following table summarizes the grant-date fair value of options and the assumptions used to develop the fair value estimates for options granted during the three months ended March 31, 2023 and year ended December 31, 2022: March 31, December 31, Weighted average grant-date fair value of options $ 31.80 $ 20.72 Risk-free interest rate 4.2 % 2.0 % Expected volatility 37 % 39 % Expected life (in years) 5.0 5.0
Restricted Stock Activity	Restricted stock activity during 2022 and 2023 was as follows: Number of Weighted Unvested at January 1, 2022 926,627 $ 37.84 Granted 650,396 64.65 Cancelled ( 145,205 ) 49.03 Vested ( 386,616 ) 32.64 Unvested at December 31, 2022 1,045,202 $ 54.89 Granted 275,280 79.25 Cancelled ( 29,456 ) 59.21 Vested ( 218,330 ) 41.11 Unvested at March 31, 2023 1,072,696 $ 63.83
Restricted Stock Unit Activity	Restricted stock unit activity during 2022 and 2023 was as follows: Number of Weighted Unvested at January 1, 2022 1,504,420 $ 23.20 Granted 105,311 73.96 Performance adjustment 182,543 33.05 Cancelled — — Vested ( 518,474 ) 43.16 Unvested at December 31, 2022 1,273,800 $ 20.69 Granted — — Performance adjustment 355,010 11.21 Cancelled — — Vested ( 1,408,195 ) 10.60 Unvested at March 31, 2023 220,615 $ 68.11

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Carrying Amounts and Fair Values of Company's Credit Facilities and Contingent Consideration Liabilities	The carrying amounts and fair values of the Credit Facility, 5.500% Senior Notes and 5.000% Senior Notes at March 31, 2023 and December 31, 2022 were as follows (in thousands): Carrying Amount Fair Value March 31, December 31, March 31, December 31, Credit Facility $ 506,336 $ 471,489 $ 506,336 $ 471,489 5.500% Senior Notes due 2028 $ 444,902 $ 444,694 $ 418,208 $ 422,459 5.000% Senior Notes due 2029 $ 469,790 $ 469,609 $ 453,347 $ 433,214

Description of Business and B_2

Description of Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023 State Facility Bed
Accounting Policies [Abstract]
Number of facilities | Facility	250
Number of beds | Bed	11,100
Number of operating states | State	39

Recently Issued Accounting St_2

Recently Issued Accounting Standards (Additional Information) (Details)	Mar. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect	true
ASU 2021-10 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted	true
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Dec. 31, 2022
ASU 2020-04 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted	true
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Mar. 31, 2023

Revenue - Schedule of Revenue A

Revenue - Schedule of Revenue Attributed to Each Category (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 704,267	$ 616,653
U.S. Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	704,267	616,653
U.S. Facilities [Member] | Acute Inpatient Psychiatric Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	366,945	310,748
U.S. Facilities [Member] | Specialty Treatment Facilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	147,303	133,602
U.S. Facilities [Member] | Comprehensive Treatment Centers [Member]
Disaggregation of Revenue [Line Items]
Revenue	115,501	100,038
U.S. Facilities [Member] | Residential Treatment Centers [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 74,518	$ 72,265

Revenue - Schedule of Revenue_2

Revenue - Schedule of Revenue and Percentage Generated by Each Payor Type (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 704,267	$ 616,653
U.S. Facilities [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 704,267	$ 616,653
Revenue, Percentage	100%	100%
U.S. Facilities [Member] | Commercial [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 203,619	$ 195,169
Revenue, Percentage	28.90%	31.60%
U.S. Facilities [Member] | Medicare [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 108,640	$ 94,920
Revenue, Percentage	15.40%	15.40%
U.S. Facilities [Member] | Medicaid [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 364,306	$ 300,526
Revenue, Percentage	51.80%	48.70%
U.S. Facilities [Member] | Self-Pay [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 20,698	$ 19,747
Revenue, Percentage	2.90%	3.20%
U.S. Facilities [Member] | Other [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Revenue	$ 7,004	$ 6,291
Revenue, Percentage	1%	1.10%

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Numerator:
Net income attributable to Acadia Healthcare Company, Inc.	$ 66,015	$ 61,124	$ 71,099	$ 80,079	$ 60,837
Denominator:
Weighted average shares outstanding for basic earnings per share	90,101				89,258
Effects of dilutive instruments	1,290				1,754
Shares used in computing diluted earnings per common share	91,391				91,012
Basic earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Basic	$ 0.73				$ 0.68
Diluted earnings per share attributable to Acadia Healthcare Company, Inc. stockholders:
Diluted	$ 0.72				$ 0.67

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares shares in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Excluded common stock for computation of diluted earnings per share	0.5	0.7

Acquisitions - Transaction Rela

Acquisitions - Transaction Related Expenses as Incurred (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Business Combinations [Abstract]
Management transition costs	$ 4,800	$ 1,035
Legal, accounting and other acquisition-related costs	1,640	589
Termination and restructuring costs	31	1,958
Transaction-related expenses	$ 6,471	$ 3,582

Other Current Assets - Other Cu

Other Current Assets - Other Current Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Income taxes receivable	$ 45,245	$ 5,767
Prepaid expenses	25,805	27,052
Other receivables	17,787	15,371
Workers’ compensation deposits – current portion	12,000	12,000
Insurance receivable – current portion	10,989	10,158
Assets held for sale	8,347	8,347
Inventory	5,283	5,087
Other	2,098	2,255
Other current assets	$ 127,554	$ 86,037

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 2,685,526	$ 2,608,619
Less: accumulated depreciation	(687,489)	(656,574)
Property and equipment, net	1,998,037	1,952,045
Land [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	173,822	169,137
Building and Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,894,356	1,797,809
Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	307,181	292,200
Construction in Progress [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 310,167	$ 349,473

Other Intangible Assets - Other

Other Intangible Assets - Other Identifiable Intangible Assets and Related Accumulated Amortization (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	$ 76,247	$ 76,041
Total	77,378	77,172
Total	(1,131)	(1,131)
Non-Compete Agreements [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	1,131	1,131
Intangible assets subject to amortization, Accumulated Amortization	(1,131)	(1,131)
Licenses and Accreditations [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	11,550	11,512
Trade Names [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	45,935	45,935
Certificates of Need [Member]
Schedule Of Finite and Indefinite Lived Other Intangible Assets [Line Items]
Intangible assets not subject to amortization, Gross Carrying Amount	$ 18,762	$ 18,594

The CARES Act - Additional Info

The CARES Act - Additional Information (Detail) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
	Apr. 24, 2020	Mar. 31, 2023	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CARES Act [Line Items]
Income from relief fund						$ 32.8
Expected repay of payroll tax deferrals			$ 39.3
CARES Act [Member]
CARES Act [Line Items]
Offer of eligible relief amount		$ 100,000
Additional offer of eligible relief amount	$ 75,000
Cash benefit relating to delay of payment of social security payroll taxes		39.3
Remaining unrecognized provider relief funds		$ 9		$ 9
CARES Act [Member] | Medicare [Member]
CARES Act [Line Items]
Repayment of advanced payments					$ 25.1
Percentage of increase in medicare reimbursement rate						2%
Percentage of reduced in medicare reimbursement rate		1%
CARES Act [Member] | Public Health and Social Services Emergency Fund [Member]
CARES Act [Line Items]
Receipt of CARES Act of 2020 aid amount						$ 34.9
Income from relief fund				21.5	17.9
Receipt of additional CARES Act of 2020 aid amount				7.7	$ 24.2
CARES Act [Member] | Public Health and Social Services Emergency Fund [Member] | American Rescue Plan
CARES Act [Line Items]
Receipt of additional CARES Act of 2020 aid amount				14.2
CARES Act [Member] | CMS' Accelerated and Advance Payment Program [Member]
CARES Act [Line Items]
Repayment of advanced payments				$ 20.1
CARES Act [Member] | CMS' Accelerated and Advance Payment Program [Member] | Medicare [Member]
CARES Act [Line Items]
Amount of advance payment received						$ 45.2

Other Accrued Liabilities - Sum

Other Accrued Liabilities - Summary of Other Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts Payable And Accrued Liabilities Current [Abstract]
Accrued expenses	$ 20,976	$ 26,699
Cost report payable	18,818	13,738
Accrued interest	17,411	17,596
Insurance liability – current portion	12,128	12,128
Government relief funds	8,975	8,975
Accrued property taxes	8,404	9,009
Contract liabilities	5,097	6,653
Finance lease liabilities	990	990
Income taxes payable	45	1,338
Other	16,979	13,466
Other accrued liabilities	$ 109,823	$ 110,592

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 17, 2021
Debt Instrument [Line Items]
Less: unamortized debt issuance costs, discount and premium	$ (12,097)	$ (12,647)
Long-term debt	1,421,028	1,385,791
Less: current portion	(21,250)	(21,250)
Long-term debt	1,399,778	1,364,541
Credit Facility [Member] | Term Loan A [Member]
Debt Instrument [Line Items]
Revolving Facility	393,125	398,438	$ 425,000
Credit Facility [Member] | Senior Secured Revolving Line of Credit [Member]
Debt Instrument [Line Items]
Revolving Facility	115,000	75,000	$ 600,000
5.500% Senior Notes due 2028 [Member]
Debt Instrument [Line Items]
Senior Notes	450,000	450,000
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Senior Notes	$ 475,000	$ 475,000

Long-Term Debt - Components o_2

Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Oct. 14, 2020	Jun. 24, 2020
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5%	5%	5%
Senior notes maturity year	2029	2029
5.500% Senior Notes due 2028 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.50%	5.50%		5.50%
Senior notes maturity year	2028	2028

Long-Term Debt (Credit Facility

Long-Term Debt (Credit Facility) - Additional Information (Detail) - USD ($)			3 Months Ended
	Mar. 30, 2023	Mar. 17, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Debt Instrument [Line Items]
Borrowings on revolving credit facility			$ 40,000,000
Repayments of revolving facility				$ 10,000,000
Credit Facility [Member]
Debt Instrument [Line Items]
Date entered into an agreement		Mar. 17, 2021
Borrowings on revolving credit facility			40,000,000
Amount available under revolving line of credit			$ 481,600,000
Term loan remaining balance due date			Mar. 17, 2026
Maximum incremental debt amount					$ 480,000,000
Incremental debt amount maximum percentage of consolidated EBITDA			100%
Consolidated senior secured net leverage ratio			350%
Maximum consolidated net leverage ratio			500%
Minimum interest coverage ratio			300%
Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Unused fee payable percentage	0.35%
Credit Facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Unused fee payable percentage	0.20%
Credit Facility [Member] | Base Rate Loans [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Credit Facility [Member] | Base Rate Loans [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
Credit Facility [Member] | Base Rate Loans [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.375%
Credit Facility [Member] | SOFR Loans [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.10%
Credit Facility [Member] | SOFR Loans [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Credit Facility [Member] | SOFR Loans [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.375%
Credit Facility [Member] | December 31, 2022 to March 31, 2024 [Member]
Debt Instrument [Line Items]
Term loan principal repayments			$ 5,300,000
Credit Facility [Member] | June 30, 2024 to March 31, 2025 [Member]
Debt Instrument [Line Items]
Term loan principal repayments			8,000,000
Credit Facility [Member] | June 30, 2025 to December 31, 2025 [Member]
Debt Instrument [Line Items]
Term loan principal repayments			10,600,000
Credit Facility [Member] | Senior Secured Revolving Line of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount		$ 600,000,000	115,000,000		75,000,000
Credit Facility [Member] | Term Loan A- Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount		$ 425,000,000	393,125,000		$ 398,438,000
Debt instrument maturity date		Mar. 17, 2026
Credit Facility [Member] | Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount		$ 20,000,000
Credit Facility [Member] | Swingline Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount		$ 20,000,000
Credit Facility [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding principal amount			$ 3,400,000

Long-Term Debt (5.500% Senior N

Long-Term Debt (5.500% Senior Notes due 2028) - Additional Information (Detail) - 5.500% Senior Notes due 2028 [Member] - USD ($) $ in Millions		3 Months Ended
	Jun. 24, 2020	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Issued Senior Notes	$ 450
Debt instrument interest rate	5.50%	5.50%	5.50%
Debt instrument maturity date	Jul. 01, 2028
Interest on the notes		payable semi-annually in arrears on January 1 and July 1 of each year, commencing on January 1, 2021

Long-Term Debt (5.000% Senior N

Long-Term Debt (5.000% Senior Notes due 2029) - Additional Information (Detail) - 5.000% Senior Notes due 2029 [Member] - USD ($) $ in Millions		3 Months Ended
	Oct. 14, 2020	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Issued Senior Notes	$ 475
Debt instrument interest rate	5%	5%	5%
Debt instrument maturity date	Apr. 15, 2029
Interest on the notes		payable semi-annually in arrears on April 15 and October 15 of each year, commencing on April 15, 2021.

Noncontrolling Interests - Addi

Noncontrolling Interests - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023 Facility
Noncontrolling Interest [Line Items]
Number of facilities operated by non-wholly owned subsidiaries	8
Non-Wholly Owned Subsidiaries [Member] | Minimum [Member]
Noncontrolling Interest [Line Items]
Equity ownership interests percentage in the facility	65%
Non-Wholly Owned Subsidiaries [Member] | Maximum [Member]
Noncontrolling Interest [Line Items]
Equity ownership interests percentage in the facility	86%

Noncontrolling Interests - Summ

Noncontrolling Interests - Summary of Redeemable Noncontrolling Interests (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Noncontrolling Interest [Abstract]
Beginning Balance	$ 88,257
Contributions from noncontrolling partners in joint ventures	1,655
Net income attributable to noncontrolling interests	543
Ending Balance	$ 90,455

Variable Interest Entities - Ad

Variable Interest Entities - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Facility	Dec. 31, 2022 USD ($)
Variable Interest Entity [Line Items]
Consolidated assets	$ 5,044,256	$ 4,987,901
Consolidated liabilities	$ 2,114,199	2,086,917
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Number of facilities operated through non-wholly owned subsidiaries | Facility	8
Consolidated assets	$ 461,473	434,173
Consolidated liabilities	$ 25,267	$ 24,361
Variable Interest Entity, Primary Beneficiary [Member] | Minimum [Member]
Variable Interest Entity [Line Items]
Variable interest entity, ownership percentage	65%
Variable Interest Entity, Primary Beneficiary [Member] | Maximum [Member]
Variable Interest Entity [Line Items]
Variable interest entity, ownership percentage	86%

Variable Interest Entities - Sc

Variable Interest Entities - Schedule of Consolidated VIEs Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 63,829	$ 97,649
Accounts receivable, net	346,407	322,439
Other current assets	127,554	86,037
Total current assets	537,790	506,125
Property and equipment, net	1,998,037	1,952,045
Goodwill	2,222,805	2,222,805
Intangible assets, net	76,247	76,041
Operating lease right-of-use assets	133,278	135,238
Total assets	5,044,256	4,987,901
Accounts payable	125,729	104,723
Accrued salaries and benefits	94,912	125,298
Current portion of operating lease liabilities	26,415	26,463
Other accrued liabilities	109,823	110,592
Total current liabilities	378,129	388,326
Operating lease liabilities	114,592	116,429
Other liabilities	128,933	125,033
Total liabilities	2,114,199	2,086,917
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash and cash equivalents	38,648	32,478
Accounts receivable, net	26,576	23,789
Other current assets	2,526	2,561
Total current assets	67,750	58,828
Property and equipment, net	331,819	313,358
Goodwill	39,564	39,564
Intangible assets, net	16,139	16,139
Operating lease right-of-use assets	6,201	6,284
Total assets	461,473	434,173
Accounts payable	5,442	4,650
Accrued salaries and benefits	4,535	6,866
Current portion of operating lease liabilities	243	233
Other accrued liabilities	8,676	6,179
Total current liabilities	18,896	17,928
Operating lease liabilities	6,371	6,433
Total liabilities	$ 25,267	$ 24,361

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized common stock	12,700,000
Annual increments in employee grants	25%
Equity incentive plan available for future grant	2,885,024
Stock options, contractual term	10 years
Equity-based compensation expense	$ 7,629	$ 7,925
Unrecognized compensation expense related to unvested options	$ 78,100
Vesting period	1 year 6 months
Deferred income tax benefit	$ 212	3,269
Stock Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred income tax benefit	$ 2,100	$ 2,000
Restricted Stock Award [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock Award [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock Units [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issuable at the end of the vesting period, percentage	0%
Restricted Stock Units [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issuable at the end of the vesting period, percentage	200%

Equity-Based Compensation - Sto

Equity-Based Compensation - Stock Option Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Options outstanding, Beginning balance	979,277	1,106,069
Options granted	226,940	334,260
Options exercised	(32,491)	(285,577)
Options cancelled	(19,945)	(175,475)
Options outstanding, Ending balance	1,153,781	979,277
Options exercisable, Ending balance	507,616
Options outstanding, Weighted Average Exercise Price, Beginning balance	$ 46.27	$ 42.07
Options granted, Weighted Average Exercise Price	80.40	55.73
Options exercised, Weighted Average Exercise Price	37.01	40.66
Options cancelled, Weighted Average Exercise Price	50.32	46.98
Options outstanding, Weighted Average Exercise Price, Ending balance	53.17	$ 46.27
Options exercisable, Weighted Average Exercise Price, Ending balance	$ 42.08
Options outstanding, Weighted Average Remaining Contractual Term	7 years 8 months 15 days
Options exercisable, Weighted Average Remaining Contractual Term, Ending balance	6 years 3 months 7 days
Options outstanding, Aggregate Intrinsic Value	$ 24,007
Options exercisable, Aggregate Intrinsic Value, Ending balance	$ 15,315

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Stock Options Valuation Assumptions (Detail) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Weighted average grant-date fair value of options	$ 31.80	$ 20.72
Risk-free interest rate	4.20%	2%
Expected volatility	37%	39%
Expected life (in years)	5 years	5 years

Equity-Based Compensation - Res

Equity-Based Compensation - Restricted Stock Activity (Detail) - Restricted Stock Award [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, Number of Shares/Units, Beginning balance	1,045,202	926,627
Granted, Number of Shares	275,280	650,396
Cancelled, Number of Shares	(29,456)	(145,205)
Vested, Number of Shares	(218,330)	(386,616)
Unvested, Number of Shares/Units, Ending balance	1,072,696	1,045,202
Unvested, Weighted Average Grant-Date Fair Value, Beginning balance	$ 54.89	$ 37.84
Granted, Weighted Average Grant-Date Fair Value	79.25	64.65
Cancelled, Weighted Average Grant-Date Fair Value	59.21	49.03
Vested, Weighted Average Grant-Date Fair Value	41.11	32.64
Unvested, Weighted Average Grant-Date Fair Value, Ending balance	$ 63.83	$ 54.89

Equity-Based Compensation - R_2

Equity-Based Compensation - Restricted Stock Unit Activity (Detail) - Restricted Stock Units [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, Number of Shares/Units, Beginning balance	1,273,800	1,504,420
Granted, Number of Units		105,311
Performance adjustment, Number of Units	355,010	182,543
Vested, Number of Units	(1,408,195)	(518,474)
Unvested, Number of Shares/Units, Ending balance	220,615	1,273,800
Unvested, Weighted Average Grant-Date Fair Value, Beginning balance	$ 20.69	$ 23.20
Granted, Weighted Average Grant-Date Fair Value		73.96
Performance adjustment, Weighted Average Grant-Date Fair Value	11.21	33.05
Vested, Weighted Average Grant-Date Fair Value	10.60	43.16
Unvested, Weighted Average Grant-Date Fair Value, Ending balance	$ 68.11	$ 20.69

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Effective tax rates	22.30%	21.90%

Fair Value Measurements - Carry

Fair Value Measurements - Carrying Amounts and Fair Values of Company's Credit Facilities and Contingent Consideration Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Carrying Amount [Member] | Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Revolving Facility	$ 506,336	$ 471,489
Carrying Amount [Member] | 5.500% Senior Notes due 2028 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	444,902	444,694
Carrying Amount [Member] | 5.000% Senior Notes due 2029 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	469,790	469,609
Fair Value [Member] | Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Secured	506,336	471,489
Fair Value [Member] | 5.500% Senior Notes due 2028 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	418,208	422,459
Fair Value [Member] | 5.000% Senior Notes due 2029 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior Notes	$ 453,347	$ 433,214

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail)	Mar. 31, 2023	Dec. 31, 2022	Oct. 14, 2020	Jun. 24, 2020
5.500% Senior Notes due 2028 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5.50%	5.50%		5.50%
5.000% Senior Notes due 2029 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	5%	5%	5%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended
	Aug. 31, 2022	Mar. 31, 2023
Maximum [Member]
Loss Contingencies [Line Items]
Maximum coverage limit per claim	$ 10,000,000	$ 5,000,000
Reinsurance policy aggregate policy limit		75,000,000
Minimum [Member]
Loss Contingencies [Line Items]
Maximum professional liability for certain other claims thereafter		10,000,000
Reinsurance policy aggregate policy limit		$ 70,000,000

Financial Information for the C

Financial Information for the Company and Its Subsidiaries - Summarized Balance Sheet (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Current assets	$ 537,790	$ 506,125
Property and equipment, net	1,998,037	1,952,045
Goodwill	2,222,805	2,222,805
Current liabilities	378,129	388,326
Long-term debt	1,399,778	1,364,541
Redeemable noncontrolling interests	90,455	88,257
Total equity	$ 2,839,602	$ 2,812,727	$ 2,743,708	$ 2,663,042	$ 2,574,510	$ 2,517,489

Financial Information for the_2

Financial Information for the Company and Its Subsidiaries - Summarized Statements of Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 704,267				$ 616,653
Income before income taxes	85,643				79,312
Net income	66,558				61,910
Net income attributable to Acadia Healthcare Company, Inc.	$ 66,015	$ 61,124	$ 71,099	$ 80,079	$ 60,837