Evolent Health (EVH) 10-K 24 Feb 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Feb. 18, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-37415
Entity Registrant Name	Evolent Health, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	32-0454912
Entity Address, Address Line One	800 N. Glebe Road
Entity Address, Address Line Two	Suite 500
Entity Address, City or Town	Arlington
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	22203
City Area Code	571
Local Phone Number	389-6000
Title of 12(b) Security	Class A Common Stock of Evolent Health, Inc., par value $0.01 per share
Trading Symbol	EVH
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 1,600
Entity Common Stock, Shares Outstanding (in shares)		90,827,306
Documents Incorporated by Reference	Selected portions of the Proxy Statement for the Annual Meeting of Shareholders, scheduled for June 9, 2022, hav e been incorporated by reference into Part III of this Form 10-K to the extent stated herein. Such proxy statement will be filed with the Securities and Exchange Commission within 120 days of the registrant’s fiscal year ended December 31, 2021.
Entity Central Index Key	0001628908
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Deloitte & Touche LLP
Auditor Firm ID	34
Auditor Location	McLean, Virginia

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents		$ 266,280	$ 319,002
Restricted cash and restricted investments		75,685	14,374
Accounts receivable, net	[1]	130,604	124,064
Prepaid expenses and other current assets	[1]	51,391	56,295
Current assets of discontinued operations		0	33,914
Total current assets		523,960	547,649
Restricted cash and restricted investments		12,977	6,654
Investments in equity method investees		5,458	6,498
Property and equipment, net		81,365	86,240
Right-of-use assets - operating		50,203	57,799
Prepaid expenses and other noncurrent assets	[1]	6,790	5,773
Contract cost assets		32,624	26,687
Intangible assets, net		279,784	264,992
Goodwill		426,297	349,029
Non-current assets of discontinued operations		0	20,379
Total assets		1,419,458	1,371,700
Current liabilities:
Accounts payable	[1]	96,084	31,975
Accrued liabilities	[1]	107,241	73,242
Short-term debt, net of discount		0	26,557
Operating lease liability - current		7,069	7,357
Accrued compensation and employee benefits		51,861	47,163
Deferred revenue		11,944	10,187
Reserve for claims and performance-based arrangements	[1]	171,294	178,827
Current liabilities of discontinued operations		0	27,986
Total current liabilities		445,493	403,294
Long-term debt, net of discount		215,676	263,343
Other long-term liabilities		5,531	22,081
Operating lease liabilities - noncurrent		57,722	62,526
Deferred tax liabilities, net		1,403	679
Non-current liabilities from discontinued operations		0	177
Total liabilities		725,825	752,100
Commitments and Contingencies (See Note 11)
Shareholders' Equity
Class A common stock - $0.01 par value; 750,000,000 shares authorized; 90,758,318 and 85,894,450 shares issued, respectively		908	859
Additional paid-in-capital		1,340,989	1,229,320
Accumulated other comprehensive income (loss)		(362)	(278)
Retained earnings (accumulated deficit)		(626,779)	(589,178)
Treasury stock, at cost; 1,537,582 shares issued, respectively		(21,123)	(21,123)
Total shareholders' equity		693,633	619,600
Total liabilities and shareholders' equity		$ 1,419,458	$ 1,371,700
[1]	See Note 20 for amounts attributable to related parties included in these line items.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	750,000,000	750,000,000
Common stock, shares issued (in shares)	90,758,318	85,894,450
Treasury stock, at cost (in shares)	1,537,582	1,537,582

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue
Total revenue		$ 907,957,000	$ 924,639,000	$ 687,122,000
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses presented separately below)	[1]	657,551,000	696,581,000	513,033,000
Selling, general and administrative expenses	[1]	219,499,000	210,412,000	236,448,000
Depreciation and amortization expenses		60,037,000	60,835,000	60,323,000
Loss (gain) on disposal of assets and consolidation		0	698,000	(9,600,000)
Loss on extinguishment of debt, net		0	4,789,000	0
Goodwill impairment		0	215,100,000	199,800,000
Change in fair value of contingent consideration and indemnification asset		13,281,000	3,860,000	(3,997,000)
Total operating expenses		950,368,000	1,192,275,000	996,007,000
Operating loss		(42,411,000)	(267,636,000)	(308,885,000)
Interest income		407,000	2,633,000	3,406,000
Interest expense		(25,425,000)	(28,325,000)	(14,555,000)
Impairment of equity method investments		0	(47,133,000)	0
Gain (loss) from equity method investees		13,179,000	10,039,000	(9,465,000)
Gain on transfer of membership		45,938,000	0	0
Loss on repayment of debt		(21,343,000)	0	0
Other expense, net		(146,000)	(118,000)	(489,000)
Loss from continuing operations before income taxes		(29,801,000)	(330,540,000)	(329,988,000)
Provision (benefit) for income taxes		483,000	(2,368,000)	(22,795,000)
Loss from continuing operations		(30,284,000)	(328,172,000)	(307,193,000)
Income (loss) from discontinued operations, net of tax	[2]	(7,317,000)	(6,074,000)	1,613,000
Net loss		(37,601,000)	(334,246,000)	(305,580,000)
Net loss attributable to non-controlling interests		0	0	(3,609,000)
Net loss attributable to common shareholders of Evolent Health, Inc. - Basic		(37,601,000)	(334,246,000)	(301,971,000)
Net loss attributable to common shareholders of Evolent Health, Inc. - Diluted		$ (37,601,000)	$ (334,246,000)	$ (301,971,000)
Loss per common share
Continuing operations, basic (in dollars per share)		$ (0.35)	$ (3.86)	$ (3.73)
Continuing operations, diluted (in dollars per share)		(0.35)	(3.86)	(3.73)
Discontinued operations, basic (in dollars per share)		(0.09)	(0.08)	0.02
Discontinued operations, diluted (in dollars per share)		(0.09)	(0.08)	0.02
Non-controlling interests, basic (in dollars per share)		0	0	0.04
Non-controlling interests, diluted (in dollars per share)		0	0	0.04
Basic loss per share attributable to common shareholders of Evolent Health, Inc. (in dollars per share)		(0.44)	(3.94)	(3.67)
Diluted loss per share attributable to common shareholders of Evolent Health, Inc. (in dollars per share)		$ (0.44)	$ (3.94)	$ (3.67)
Weighted-average common shares outstanding
Basic (in shares)		86,067	84,928	82,364
Diluted (in shares)		86,067	84,928	82,364
Comprehensive loss
Net loss		$ (37,601,000)	$ (334,246,000)	$ (305,580,000)
Other comprehensive loss, net of taxes, related to:
Foreign currency translation adjustment		(84,000)	(44,000)	(52,000)
Total comprehensive loss		(37,685,000)	(334,290,000)	(305,632,000)
Total comprehensive loss attributable to non-controlling interests		0	0	(3,609,000)
Total comprehensive loss attributable to common shareholders of Evolent Health, Inc.		(37,685,000)	(334,290,000)	(302,023,000)
Transformation services
Revenue
Total revenue	[1]	11,204,000	11,990,000	15,203,000
Platform and operations services
Revenue
Total revenue	[1]	$ 896,753,000	$ 912,649,000	$ 671,919,000
[1]	See Note 20 for amounts attributable to unconsolidated related parties included in these line items.
[2]	Includes $6.8 million loss on disposal of discontinued operations for the year ended December 31, 2021

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Income Statement [Abstract]
Gain on disposal of discontinued operations	$ 6.8

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Parent	ParentCumulative Effect, Period of Adoption, Adjustment	Common StockClass A Common Stock	Common StockExchangeable Class B common stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings (Accumulated Deficit)	Retained Earnings (Accumulated Deficit)Cumulative Effect, Period of Adoption, Adjustment	Treasury Stock	Non-Controlling Interests
Beginning balance (in shares) at Dec. 31, 2018					79,172	3,190
Beginning balance at Dec. 31, 2018	$ 1,189,356		$ 1,143,824		$ 792	$ 31	$ 1,093,174	$ (182)	$ 50,009			$ 45,532
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13 [Member]
Stock-based compensation expense	$ 16,006		16,006				16,006
Exercise of stock options (in shares)					138
Exercise of stock options	1,092		1,092		$ 1		1,091
Restricted stock units vested, net of shares withheld for taxes (in shares)					363
Restricted stock units vested, net of shares withheld for taxes	(2,609)		(2,609)		$ 4		(2,613)
Share retirement (in shares)					(5)
Share retirement						$ (44)
Class A common stock issued for payment of earn-outs (in shares)					43
Class A common stock issued for payment of earn-outs	800		800				800
Amount attributable to NCI from business combination	6,500											6,500
Shares issued for equity-method investments and asset acquisitions (in shares)					1,732
Shares issued for equity-method investments and asset acquisitions	23,556		23,556		$ 18		23,538
Exchange/conversion (in shares)					3,146	(3,146)
Exchange/conversion			42,377		$ 31	$ (31)	42,377					(42,377)
Tax impact of Class B exchange	(22)		(22)				(22)
Redemption of Sponsor’s equity			(643)				(643)					643
Foreign currency translation adjustment	(52)		(52)					(52)
Net loss	(305,580)		(301,971)						(301,971)			(3,609)
Ending balance (in shares) at Dec. 31, 2019					84,589	0
Ending balance at Dec. 31, 2019	929,047	$ (2,970)	922,358	$ (2,970)	$ 846	$ 0	1,173,708	(234)	(251,962)	$ (2,970)	$ 0	6,689
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	14,606		14,606				14,606
Exercise of stock options (in shares)					416
Exercise of stock options	2,577		2,577		$ 4		2,573
Restricted stock units vested, net of shares withheld for taxes (in shares)					462
Restricted stock units vested, net of shares withheld for taxes	(1,851)		(1,851)		$ 5		(1,856)
Consolidation of equity method investment	(21,123)		(21,123)								(21,123)
Share retirement (in shares)					(188)
Share retirement	(685)		(685)		$ (2)		(683)
Class A common stock issued for payment of earn-outs (in shares)					616
Class A common stock issued for payment of earn-outs	4,185		4,185		$ 6		4,179
Equity component of 2024 notes, net of issuance costs	36,793		36,793				36,793
Disposal of assets	(6,689)											(6,689)
Foreign currency translation adjustment	(44)		(44)					(44)
Net loss	(334,246)		(334,246)						(334,246)
Ending balance (in shares) at Dec. 31, 2020					85,895
Ending balance at Dec. 31, 2020	619,600		619,600		$ 859		1,229,320	(278)	(589,178)		(21,123)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	$ 16,711		16,711				16,711
Exercise of stock options (in shares)	1,490				1,490
Exercise of stock options	$ 13,289		13,289		$ 15		13,274
Restricted stock units vested, net of shares withheld for taxes (in shares)					492
Restricted stock units vested, net of shares withheld for taxes	(3,850)		(3,850)		$ 5		(3,855)
Shares issued for acquisition (in shares)					1,771
Shares issued for acquisition	56,626		56,626		$ 18		56,608
Class A common stock issued for payment of earn-outs (in shares)					16
Class A common stock issued for payment of earn-outs	450		450				450
Exchange/conversion (in shares)					1,095
Exchange/conversion	28,492		28,492		$ 11		28,481
Foreign currency translation adjustment	(84)		(84)					(84)
Net loss	(37,601)		(37,601)						(37,601)
Ending balance (in shares) at Dec. 31, 2021					90,759
Ending balance at Dec. 31, 2021	$ 693,633		$ 693,633		$ 908		$ 1,340,989	$ (362)	$ (626,779)		$ (21,123)	$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash Flows Provided by (Used In) Operating Activities
Net loss		$ (37,601,000)	$ (334,246,000)	$ (305,580,000)
Adjustments to reconcile net loss to net cash and restricted cash used in operating activities:
Change in fair value of contingent consideration and indemnification asset		13,281,000	3,860,000	(3,997,000)
(Gain) loss on disposal of assets		6,786,000	698,000	(9,600,000)
(Gain) loss from equity method investees		(13,179,000)	(10,039,000)	9,465,000
Depreciation and amortization expenses		60,037,000	61,475,000	60,913,000
Impairment of equity method investments		0	47,133,000	0
Stock-based compensation expense		16,711,000	14,606,000	15,618,000
Deferred tax benefit		(526,000)	(1,132,000)	(23,124,000)
Amortization of contract cost assets		13,041,000	21,195,000	5,723,000
Amortization of deferred financing costs		18,045,000	14,780,000	9,370,000
Interest from customer advance for regulatory capital requirements		(323,000)	(1,869,000)	(1,300,000)
Gain on transfer of membership		(45,938,000)	0	0
Goodwill impairment		0	215,100,000	199,800,000
Loss on repayment of debt		21,343,000	0	0
Loss on repayment of debt		0	4,789,000	0
Other current operating cash inflows (outflows), net		715,000	2,744,000	(264,000)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net and contract assets		(5,779,000)	(47,017,000)	6,326,000
Prepaid expenses and other current and non-current assets		5,599,000	7,340,000	791,000
Contract cost assets		(18,979,000)	(11,400,000)	(23,057,000)
Accounts payable		7,250,000	3,547,000	(5,480,000)
Accrued liabilities		(324,000)	8,801,000	(21,852,000)
Accrued compensation and employee benefits		3,538,000	11,143,000	9,246,000
Deferred revenue		(739,000)	(8,943,000)	(756,000)
Reserve for claims and performance-based arrangements		(3,799,000)	(36,108,000)	33,555,000
Right-of-use operating assets		8,844,000	11,934,000	(20,811,000)
Operating lease liabilities		(6,522,000)	(2,782,000)	27,724,000
Other long-term liabilities		(2,734,000)	8,166,000	(5,355,000)
Net cash and restricted cash provided by (used in) operating activities		38,747,000	(16,225,000)	(42,645,000)
Cash Flows Provided by (Used In) Investing Activities
Cash paid for asset acquisitions and business combinations		(49,012,000)	(300,000)	(8,575,000)
Proceeds from transfer of membership and release of Passport escrow		42,996,000	0	0
Loan for implementation funding		0	1,000,000	5,400,000
Disposal of non-strategic assets and divestiture of discontinued operations, net		3,490,000	(2,287,000)	0
Return of equity method investments		14,218,000	0	0
Customer advance for regulatory capital requirements		0	0	(46,400,000)
Investments in equity method investees		0	0	(87,480,000)
Impact to cash and cash equivalents and restricted cash from initial consolidation		0	159,755,000	0
Purchases of investments		(2,995,000)	(11,170,000)	(11,125,000)
Maturities and sales of investments		500,000	143,441,000	2,575,000
Investments in internal-use software and purchases of property and equipment		(24,983,000)	(29,473,000)	(35,534,000)
Other investing activities		0	106,000	(495,000)
Net cash and restricted cash (used in) provided by investing activities		(15,786,000)	261,072,000	(181,634,000)
Cash Flows Used In Financing Activities
Changes in working capital balances related to claims processing on behalf of partners		61,162,000	(6,044,000)	(104,268,000)
Amount received from escrow in asset acquisition		0	0	500,000
Repayment and termination of Credit Agreement including settlement of warrants		(98,420,000)	0	0
Proceeds from issuance of long term debt, net of offering costs		0	30,062,000	62,648,000
Issuance of warrant liability		0	0	7,092,000
Repayment and repurchase of 2021 Notes and financing fees		(429,000)	(16,606,000)	0
Proceeds from stock option exercises		13,289,000	2,577,000	1,092,000
Distributions to Sponsors		(1,300,000)	(20,000,000)	0
Taxes withheld and paid for vesting of restricted stock units		(3,850,000)	(1,851,000)	(2,609,000)
Net cash and restricted cash used in financing activities		(29,548,000)	(11,862,000)	(35,545,000)
Effect of exchange rate on cash and cash equivalents and restricted cash		(52,000)	65,000	30,000
Net increase (decrease) in cash and cash equivalents and restricted cash		(6,639,000)	233,050,000	(259,794,000)
Cash and cash equivalents and restricted cash as of beginning-of-period	[1]	361,581,000	128,531,000	388,325,000
Cash and cash equivalents and restricted cash as of end-of-period	[1]	$ 354,942,000	$ 361,581,000	$ 128,531,000
[1]	See Note 5.

Organization

Organization	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization Evolent Health, Inc. was incorporated in December 2014 in the state of Delaware and through its subsidiaries supports leading health systems and physician organizations to move their business models from traditional fee for service reimbursement to value-based care, which we consider to be an integrated clinical and financial responsibility for populations. Since its inception, the Company has incurred losses from operations. As of December 31, 2021, the Company had unrestricted cash and cash equivalents of $266.3 million. The Company believes it has sufficient liquidity for the next twelve months as of the date the financial statements were available to be issued. The Company’s headquarters is located in Arlington, Virginia. Evolent Health LLC Governance Our operations are conducted through Evolent Health LLC. Evolent Health, Inc. is a holding company whose only business is to act as the sole managing member of Evolent Health LLC. As such, it controls Evolent Health LLC’s business and affairs and is responsible for the management of its business. Issuances of Common Units Evolent Health LLC may only issue Class A common units to us, as the sole managing member of Evolent Health LLC. Class B common units may be issued only to persons or entities we permit. Such issuances of Class B common units shall be made in exchange for cash or other consideration. Class B common units may not be transferred as Class B common units except to certain permitted transferees and in accordance with the restrictions on transfer set forth in the third amended and restated operating agreement of Evolent Health LLC. Any such transfer must be accompanied by the transfer of an equal number of shares of our Class B common stock. As of December 31, 2021 and 2020, there are no Class B common units outstanding.

Basis of Presentation, Summary

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles	Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles Basis of Presentation The consolidated financial statements of the Company are prepared in accordance with U.S. GAAP. Our consolidated financial statements include the accounts of all subsidiaries. All intercompany accounts and transactions are eliminated in consolidation. The consolidated balance sheet as of December 31, 2020, has been derived from audited financial statements as of that date and reflects the impact of the sale of True Health. See Note 5 for a complete summary of this transaction. Summary of Significant Accounting Policies Certain GAAP policies that significantly affect the determination of our financial position, results of operations and cash flows, are summarized below. Accounting Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions affecting the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses for the reporting period. Those estimates are inherently subject to change and actual results could differ from those estimates. In the accompanying consolidated financial statements, estimates are used for, but not limited to, the valuation of assets (including intangibles assets, goodwill and long-lived assets), liabilities, consideration related to business combinations and asset acquisitions, revenue recognition (including variable consideration), estimated selling prices for performance obligations in contracts with multiple performance obligations, reserves for claims and performance-based arrangements, credit losses, depreciable lives of assets, impairment of long-lived assets, stock-based compensation, deferred income taxes and valuation allowance, contingent liabilities, purchase price allocation in taxable stock transactions and useful lives of intangible assets. Operating Segments Operating segments are defined as components of a business that may recognize revenue and incur expenses for which discrete financial information is available that is evaluated, on a regular basis, by the chief operating decision maker (“CODM”) to decide how to allocate resources and assess performance. The Company made organizational changes, including re-evaluating its reportable segments, as a result of the entry into the agreement to sell True Health on January 11, 2021. Effective during the first quarter of 2021, the Company bifurcated its previous Services segment into two segments. The Company’s Evolent Health Services segment (“EHS”) includes our administrative simplification solution and supporting population health infrastructure. Our Clinical Solutions segment includes our specialty care management and physician-oriented total cost of care solutions, along with the New Century Health and Evolent Care Partners brands. Refer to Note 22 for a further discussion of our operating results by segment. Cash and Cash Equivalents We consider all highly liquid instruments with original maturities of three months or less to be cash equivalents. The Company holds materially all of our cash in bank deposits with FDIC participating banks, at cost, which approximates fair value. Cash and cash equivalents held in money market funds are carried at fair value, which approximates cost. Restricted Cash and Restricted Investments Restricted cash and restricted investments include cash and investments used to collateralize various contractual obligations as of December 31, 2021 and 2020 (in thousands) as follows: December 31, 2021 2020 (1) Collateral for letters of credit for facility leases (2) $ 3,769 $ 3,510 Collateral with financial institutions (3) 11,662 4,743 Claims processing services (4) 73,226 12,064 Other 5 711 Total restricted cash and restricted investments $ 88,662 $ 21,028 Current restricted cash 75,685 14,374 Total current restricted cash and restricted investments $ 75,685 $ 14,374 Non-current restricted cash 12,977 6,654 Total non-current restricted cash and restricted investments $ 12,977 $ 6,654 ———————— (1) Amounts exclude $0.6 million of non-current restricted investments and $0.1 million of current restricted cash from claims processing services reclassified to discontinued operations as of December 31, 2020. (2) Represents restricted cash related to collateral for letters of credit required in conjunction with lease agreements. See Note 12 for further discussion of our lease commitments. (3) Represents collateral held with financial institutions for risk-sharing and other arrangements. As of December 31, 2021 and 2020, approximately $11.7 million and $4.7 million, respectively, of the collateral amounts were held in a FDIC participating bank account. See Note 19 for discussion of fair value measurement and Note 11 for discussion of our risk-sharing arrangements. (4) Represents cash held by the Company related to claims processing services on behalf of partners. These are pass-through amounts and can fluctuate materially from period to period depending on the timing of when the claims are processed. The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the consolidated statements of cash flows as of December 31, 2021 and 2020 (in thousands). December 31, 2021 2020 Cash and cash equivalents $ 266,280 $ 340,490 Restricted cash and restricted investments 88,662 21,707 Restricted investments included in restricted cash and restricted investments — (616) Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows (1) $ 354,942 $ 361,581 ———————— (1) As a result of the closing of the sale of True Health, the consolidated statements of operations, consolidated balance sheets and related financial information reflect the Company’s operations and assets and liabilities of True Health as discontinued operations for all periods presented. Cash flows and comprehensive income have not been adjusted and are included in the consolidated statements of cash flows and consolidated statements of comprehensive income (loss) for all periods presented. See Note 5. Accounts Receivable and Allowances Accounts receivable are recorded and carried at the original invoiced amount less an allowance for any potential uncollectible amounts. We make estimates for the allowance for doubtful accounts and allowance for unbilled receivables based upon our assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, and other factors that may affect our ability to collect from customers. Property and Equipment, Net Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment are computed using the straight-line method over the shorter of the estimated useful lives of the assets or the lease term. The following summarizes the estimated useful lives by asset classification: Computer hardware 3 years Computer software 1 year Furniture and equipment 3 - 7 years Internal-use software development costs 5 years Leasehold improvements Shorter of useful life or remaining lease term When an item is sold or retired, the cost and related accumulated depreciation or amortization is eliminated and the resulting gain or loss, if any, is recorded in gain (loss) on disposal of assets and consolidation on our consolidated statements of operations and comprehensive income (loss). We periodically review the carrying value of our long-lived assets, including property and equipment, for impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable. For long-lived assets to be held and used, impairments are recognized when the carrying amount of a long-lived asset group is not recoverable and exceeds fair value. The carrying amount of a long-lived asset group is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. An impairment loss is measured as the amount by which the carrying amount of a long-lived asset group exceeds its fair value. Software Development Costs The Company capitalizes the cost of developing internal-use software, consisting primarily of personnel and related expenses (including stock-based compensation and employee taxes and benefits) for employees and third parties who devote time to their respective projects. Internal-use software costs are capitalized during the application development stage – when the research stage is complete and management has committed to a project to develop software that will be used for its intended purpose. Any costs incurred during subsequent efforts to significantly upgrade and enhance the functionality of the software are also capitalized. Capitalized software costs are included in property and equipment, net on our consolidated balance sheets. Amortization of internal-use software costs are recorded on a straight-line basis over their estimated useful life and begin once the project is substantially complete and the software is ready for its intended purpose. Research and Development Costs Research and development costs consist primarily of personnel and related expenses (including stock-based compensation and employee taxes and benefits) for employees engaged in research and development activities as well as third-party fees. All such costs are expensed as incurred. We focus our research and development efforts on activities that support our technology infrastructure, clinical program development, data analytics and network development capabilities. Research and development costs are recorded within selling, general and administrative expenses on our consolidated statements of operations and comprehensive income (loss) and were $15.5 million, $15.1 million and $19.8 million for the years ended December 31, 2021, 2020 and 2019, respectively. Business Combinations Companies acquired during each reporting period are reflected in the results of the Company effective from their respective dates of acquisition through the end of the reporting period. The Company allocates the fair value of purchase consideration to the assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. Our estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. Critical estimates used to value certain identifiable assets include, but are not limited to, expected long-term revenues, future expected operating expenses, cost of capital and appropriate discount rates. The excess of the fair value of purchase consideration over the fair value of the assets acquired and liabilities assumed in the acquired entity is recorded as goodwill. Goodwill is assigned to the reporting unit that benefits from the synergies arising from the business combination. If the Company obtains new information about facts and circumstances that existed as of the acquisition date during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded on the Company's consolidated statements of operations and comprehensive income (loss). For contingent consideration recorded as a liability, the Company initially measures the amount at fair value as of the acquisition date and adjusts the liability, if needed, to fair value at each reporting period. Changes in the fair value of contingent consideration, other than measurement period adjustments, are recognized as operating income or expense. Acquisition-related expenses are recognized separately from the business combination and are expensed as incurred. Equity Method Investments For entities that are not consolidated, but where the Company has significant influence over the operating or financial decisions of the entity, the Company accounts for the investment under the equity method of accounting. In accordance with the equity method of accounting, the Company will recognize its share of earnings or losses of the investee in the period in which they are reported by the investee. The Company also considers whether there are any indicators of other-than-temporary impairment of its investments accounted for under the equity method. These investments are included in investments in equity method investees on the consolidated balance sheets with income or loss included in gain (loss) from equity method investees on the consolidated statements of operations and comprehensive income (loss). Impairment of Equity Method Investments The Company considers certain factors to determine if there is a decrease in its investment fair value for its equity method investments that is other than temporary. The equity method investments will be written down to fair value if there is evidence of a loss in value which is other-than-temporary. The Company may estimate the fair value of its equity method investments by considering recent investee equity transactions, discounted cash flow analysis and recent operating results. If the fair value of the investment is below the carrying amount, management considers several factors when determining whether other-than-temporary impairment has occurred. The estimation of fair value and whether other-than-temporary impairment has occurred requires the application of significant judgment and future results may vary from current assumptions. Refer to Note 17 for additional discussion regarding impairments on equity method investments. Goodwill We recognize the excess of the purchase price, plus the fair value of any non-controlling interests in the acquiree, over the fair value of identifiable net assets acquired as goodwill. Goodwill is not amortized, but is reviewed at least annually for indications of impairment, with consideration given to financial performance and other relevant factors. We perform impairment tests of goodwill at a reporting unit level. Following the sale of True Health, the Company has three reporting units and our annual goodwill impairment review occurs during the fourth quarter of each year. We perform impairment tests between annual tests if an event occurs, or circumstances change, that we believe would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment analysis first assesses qualitative factors to determine whether events or circumstances existed that would lead the Company to conclude it is more likely than not that the fair value of a reporting unit is below its carrying amount. If the Company determines that it is more likely than not that the fair value of a reporting unit is below the carrying amount, a quantitative goodwill assessment is required. In the quantitative evaluation, the fair value of the relevant reporting unit is determined and compared to the carrying value. If the fair value is greater than the carrying value, then the carrying value is deemed to be recoverable and no further action is required. If the fair value estimate is less than the carrying value, goodwill is considered impaired for the amount by which the carrying amount exceeds the reporting unit’s fair value and a charge is reported in goodwill impairment on our consolidated statements of operations and comprehensive income (loss). See Note 9 for additional discussion regarding the goodwill impairment tests conducted during 2021 and 2020. Intangible Assets, Net Identified intangible assets are recorded at their estimated fair values at the date of acquisition and are amortized over their respective estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are used. The following summarizes the estimated useful lives by asset classification: Corporate trade name 10 - 20 years Customer relationships 10 - 25 years Technology 5 years Provider network contracts 3 - 5 years Intangible assets are reviewed for impairment if circumstances indicate the Company may not be able to recover the asset’s carrying value. The Company evaluates recoverability by determining whether the undiscounted cash flows expected to result from the use and eventual disposition of that asset or group exceed the carrying value at the evaluation date. If the undiscounted cash flows are not sufficient to cover the carrying value, the Company measures an impairment loss as the excess of the carrying amount of the long-lived asset or group over its fair value. See Note 9 for additional discussion regarding our intangible assets. Reserves for Claims and Performance-based Arrangements Reserves for claims and performance-based arrangements reflect estimates of payments under performance-based arrangements and the ultimate cost of claims that have been incurred but not reported, including expected development on reported claims, those that have been reported but not yet paid (reported claims in process) and other medical care expenses and services payable that are primarily composed of accruals for incentives and other amounts payable to health care professionals and facilities. The Company uses actuarial principles and assumptions that are consistently applied in each reporting period and recognizes the actuarial best estimate of the ultimate liability along with a margin for adverse deviation. This approach is consistent with actuarial standards of practice that the liabilities be adequate under moderately adverse conditions. The process of estimating reserves involves a considerable degree of judgment by the Company and, as of any given date, is inherently uncertain. The methods for making such estimates and for establishing the resulting liability are continually reviewed and adjustments are reflected in current results of operations in the period in which they are identified as experience develops or new information becomes known. See Note 23 for additional discussion regarding our reserves for claims and performance-based arrangements. Right of Offset Certain customer arrangements give the Company the legal right to net payment for amounts due from customers and claims payable. As of December 31, 2021 and 2020, approximately 42% and —% of gross accounts receivable have been netted against claims payable. Furthermore, as of December 31, 2021, approximately 55% of our accounts receivable, net could ultimately be settled on a net basis, once the criteria for netting have been met. Long-term Debt Convertible notes and amounts borrowed under our credit agreement are carried at cost, net of debt discounts and issuance costs, as long-term debt on the consolidated balance sheets. The debt discounts and issuance costs are amortized to interest expense on the consolidated statements of operations and comprehensive income (loss) using the straight-line method over the contractual term of the note if that method is not materially different from the effective interest rate method. Cash interest payments are due either quarterly or semi-annually in arrears and we accrue interest expense monthly based on the annual coupon rate. See Note 10 for further discussion regarding our convertible notes and credit agreement. Leases The Company enters into various office space, data center and equipment lease agreements in conducting its normal business operations. At the inception of any contract, the Company evaluates the agreement to determine whether the contract contains a lease. If the contract contains a lease, the Company then evaluates the term and whether the lease is an operating or finance lease. Most leases include one or more options to renew or may have a termination option. The Company determines whether these options are reasonably certain to be exercised at the inception of the lease. The rent expense is recognized on a straight-line basis in the consolidated statements of operations and comprehensive income (loss) over the terms of the respective leases. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. Further, the Company treats all lease and non-lease components as a single combined lease component for all classes of underlying assets. The Company also enters into sublease agreements for some of its leased office space. Rental income attributable to subleases is immaterial and is offset against rent expense over the terms of the respective leases. Refer to Note 12 for additional lease disclosures. Revenue Recognition We derive revenue from two sources: (1) transformation services and (2) platform and operations services. Transformation services consist of implementation services whereby we assist the customer in launching its population health or health plan programs, or implement certain platform and operations services. In certain cases, transformation services can also include revenue associated with our support of certain one-time wind-down activities for clients who are exiting a line of business or population. Platform and operations services generally include multi-year arrangements with customers to provide various population health, health plan operations, specialty care management and claims processing services on an ongoing basis, as well as transition or run-out services to customers receiving primarily TPA services. Revenue is recognized when control of the services is transferred to our customers. We use the following 5-step model, outlined in Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”), to determine revenue recognition from our contracts with customers: • Identify the contract(s) with a customer • Identify the performance obligations in the contract • Determine the transaction price • Allocate the transaction price to performance obligations • Recognize revenue when (or as) the entity satisfies a performance obligation See Note 6 for further discussion of our policies related to revenue recognition. Cost of Revenue (Exclusive of Depreciation and Amortization) Our cost of revenue includes direct expenses and shared resources that perform services in direct support of clients. Costs consist primarily of employee-related expenses (including compensation, benefits and stock-based compensation), expenses for TPA support and other services, as well as other professional fees. In certain cases, our cost of revenue also includes claims and capitation payments to providers and payments for pharmaceutical treatments and other health care expenditures through capitated arrangements. Stock-based Compensation The Company sponsors a stock-based incentive plan that provides for the issuance of stock-based awards to employees, vendors and non-employee directors of the Company or its consolidated subsidiaries. Our stock-based awards generally vest over a four-year period and stock options expire 10 years from the date of grant. We expense the fair value of stock-based awards granted under our incentive compensation plans. Fair value of stock options is determined using a Black-Scholes options valuation methodology. The fair value of the awards is expensed over the performance or service period, which generally corresponds to the vesting period, on a straight-line basis and is recognized as an increase to additional paid-in capital. Stock-based compensation expense is reflected in cost of revenue and selling, general and administrative expenses in our consolidated statements of operations and comprehensive income (loss). Additionally, and if applicable, we capitalize personnel expenses attributable to the development of internal-use software, which include stock-based compensation costs. We recognize share-based award forfeitures as they occur. Income Taxes Deferred income taxes are recognized, based on enacted rates, when assets and liabilities have different values for financial statement and tax reporting purposes. A valuation allowance is recorded to the extent required. Considerable judgment and the use of estimates are required in determining whether a valuation allowance is necessary and, if so, the amount of such valuation allowance. In evaluating the need for a valuation allowance, we consider many factors, including: the nature and character of the deferred tax assets and liabilities; taxable income in prior carryback years; future reversals of temporary differences; the length of time carryovers can be utilized; and any tax planning strategies we would employ to avoid a tax benefit from expiring unused. We use a recognition threshold and a measurement attribute for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. We recognize interest and penalties accrued on any unrecognized tax exposures as a component of income tax expense, when applicable. As of December 31, 2021 and 2020, our identified balance of uncertain income tax positions would not have a material impact to the consolidated financial statements. We are subject to taxation in various jurisdictions in the U.S. and India and remain subject to examination by taxing jurisdictions for the year 2011 and all subsequent periods due to the availability of NOL carryforwards. We are a holding company and our assets consist of our direct ownership in Evolent Health LLC, for which we are the managing member. Prior to the Class B unit exchanges on December 26, 2019, Evolent Health LLC was classified as a partnership for U.S. federal and applicable state and local income tax purposes and, as such, was not subject to U.S. federal, state and local income taxes. Taxable income or loss generated by Evolent Health LLC was allocated to holders of its units, including us, on a pro rata basis. Accordingly, we were subject to U.S. federal, state and local income taxes with respect to our allocable share of any taxable income of Evolent Health LLC. As a result of the 2019 Class B units exchanges, we became the sole owner of Evolent Health LLC and its entity classification changed from a partnership to an entity disregarded as separate from its owner for U.S. federal, state and local income tax purposes. Following the Class B units exchanges, any taxable income or loss generated by Evolent Health LLC is reportable and taxable only on the Company’s federal, state and local income tax returns. Evolent Health LLC has direct ownership in corporate subsidiaries, which were subject to U.S. and foreign taxes with respect to their own operations during 2019. Earnings (Loss) per Share Basic earnings (loss) per share is computed by dividing net income (loss) available to Class A common shareholders by the weighted-average number of Class A common shares outstanding. For periods of net income, and when the effects are not anti-dilutive, we calculate diluted earnings per share by dividing net income available to Class A common shareholders by the weighted average number of Class A common shares plus the weighted average number of Class A common shares assuming the conversion of our convertible notes, as well as the impact of all potential dilutive common shares, consisting primarily of common stock options and unvested restricted stock awards using the treasury stock method and our exchangeable Class B common stock. For periods of net loss, shares used in the diluted earnings (loss) per share calculation represent basic shares as using potentially dilutive shares would be anti-dilutive. Fair Value Measurement Fair value is the price that would be received from the sale of an asset or paid to transfer a liability assuming an orderly transaction in the most advantageous market at the measurement date. Our consolidated balance sheets include various financial instruments (primarily cash not held in money-market funds, restricted cash, accounts receivable, accounts payable, accrued expenses and other liabilities) that are carried at cost and that approximate fair value. See Note 19 for further discussion regarding fair value measurement.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Recently Issued Accounting Standards	Recently Issued Accounting Standards Adoption of New Accounting Standards In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments and subsequently issued additional guidance that modified ASU 2016-13. The standard requires an entity to change its accounting approach for measuring and recognizing credit losses on certain financial assets measured at amortized cost, including trade receivables, certain non-trade receivables, contract assets, held-to-maturity securities, customer advances and certain off-balance sheet credit exposures, by replacing the existing “incurred loss” framework with an expected credit loss recognition model. The new standard results in earlier recognition of credit losses based on past events, current conditions and reasonable and supportable forecasts. We adopted the requirements of this standard effective January 1, 2020 using the modified retrospective approach and recorded a cumulative effect adjustment of $3.0 million to January 1, 2020 retained earnings (accumulated deficit). Results for reporting periods beginning January 1, 2020 reflect the adoption of ASU 2016-13 In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes. The amendments in the ASU remove certain exceptions to the intraperiod tax allocation of losses and gains from different financial statement components and to the method of recognizing income taxes on interim period losses and the recognition of deferred tax liabilities for outside basis differences. In addition, the new guidance simplifies aspects of the accounting for franchise taxes and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The Company adopted this standard starting in the first quarter of 2021, which did not have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity . The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts in an entity’s own equity. Specifically, the ASU removes the separation models for convertible debt with a cash conversion feature or convertible instruments with a beneficial conversion feature and no longer permits the use of the treasury stock method from calculating earnings per share. As a result, after adopting the ASU’s guidance, we will not separately present in equity an embedded conversion feature of such debt. Instead, we will account for a convertible debt instrument wholly as debt unless (i) a convertible instrument contains features that require bifurcation as a derivative or (ii) a convertible debt instrument was issued at a substantial premium. Additionally, the ASU removes certain conditions for equity classification related to contracts in an entity’s own equity (e.g., warrants) and amends certain guidance related to the computation of earnings per share for convertible instruments and contracts on an entity’s own equity. The guidance in this ASU can be adopted using either a full or modified retrospective approach and becomes effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2021. We will adopt the ASU in the first quarter of fiscal 2022, and expect to use modified retrospective approach. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows, however, the inability to use the treasury stock method in accounting for the shares issuable upon conversion of the 2024 Notes and the 2025 Notes will adversely affect our diluted earnings per share. Recent Accounting Pronouncements Not Yet Effective In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers. This approach differs from the current requirement to measure contract assets and contract liabilities acquired in a business combination at fair value. This new standard is effective for our interim and annual periods beginning after December 15, 2022, with early adoption permitted. We are currently evaluating the adoption impacts on our consolidated financial statements.

Transactions

Transactions	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Transactions	Transactions Business Combinations Vital Decisions On October 1, 2021, the Company completed its acquisition of Vital Decisions, including 100% of the voting equity interests. Vital Decisions is a leading provider of technology-enabled advance care planning services, ensuring that the care of individuals with serious illness aligns with their values and changing preferences throughout their health journey and, in particular, as they approach end-of-life decisions. The transaction is expected to deepen our capabilities, allowing us to cross-sell across customers and enhance our value proposition to partners. Total merger consideration, net of cash on hand and certain closing adjustments, was $117.7 million, based on the closing price of the Company’s Class A common stock on the NYSE on October 1, 2021. The merger consideration consisted of $46.5 million of cash consideration, 1.8 million shares of Class A common stock, fair valued at $56.6 million as of October 1, 2021, and an earn-out of up to $45.0 million, fair valued at $14.6 million as of October 1, 2021. See Note 18 for additional information regarding the fair value determination of the earn-out consideration. The purchase price was allocated to the assets acquired and liabilities assumed based on their estimated fair values as of October 1, 2021, as follows (in thousands): Purchase consideration: Cash $ 46,500 Fair value of Class A common stock issued 56,626 Fair value of contingent consideration 14,600 Total consideration $ 117,726 Tangible assets acquired: Cash and cash equivalents $ 1,430 Accounts receivable 3,301 Prepaid expenses and other current assets 78 Other non-current assets 2,564 Total tangible assets acquired 7,373 Identifiable intangible assets acquired: Customer relationships 32,500 Technology 5,000 Corporate trade name 2,500 Total identifiable intangible assets acquired 40,000 Liabilities assumed: Accounts payable 93 Accrued liabilities 661 Accrued compensation and employee benefits 970 Deferred tax liabilities, net 499 Deferred revenue 2,000 Operating lease liabilities 2,712 Total liabilities assumed 6,935 Goodwill 77,288 Net assets acquired $ 117,726 The fair value of the receivables acquired, as shown in the table above, approximates the gross contractual amounts and is expected to be collectible in full. Identifiable intangible assets associated with customer relationships, technology and corporate trade names will be amortized on a straight-line basis over their preliminary estimated useful lives of 13 years, 5 years, and 15 years, respectively. The customer relationships are primarily attributable to existing contracts with current customers. The technology consists primarily of a proprietary advance care planning documentation portal where patients can input information, and doctor/patient conversations are populated for later reference. The corporate trade name reflects the value that we believe the Vital Decisions brand name carries in the market. The fair value of the intangible assets was determined using the income approach and the relief from royalty approach. The income approach estimates fair value for an asset based on the present value of cash flows projected to be generated by the asset. Projected cash flows are discounted at a required rate of return that reflects the relative risk of achieving the cash flows and the time value of money. The relief from royalty approach estimates the fair value of an asset by calculating how much an entity would have to spend to lease a similar asset. Goodwill is calculated as the difference between the acquisition date fair value of the total consideration and the fair value of the net assets acquired and represents the future economic benefits that we expect to achieve as a result of the acquisition. The goodwill is attributable primarily to cross-selling opportunities and the acquired assembled workforce and was all allocated to the Clinical Solutions segment. Goodwill is considered to be an indefinite lived asset. $69.6 million of the goodwill recorded on the transaction is deductible for tax purposes. The amounts above reflect management’s estimate of the fair value of the tangible and intangible assets acquired and liabilities assumed. Any necessary adjustments will be finalized within one year from the date of acquisition. Equity Investments Passport On May 28, 2019, UHC, Passport Health Solutions, LLC (“PHS I”), the Company and EVH Passport entered into an Asset Purchase Agreement (the “Passport APA”), which provided for the sale of substantially all of the assets of UHC and PHS I, including UHC’s Kentucky Medicaid contract (the “Passport Medicaid Contract”), to EVH Passport for a purchase price of $70.0 million in cash and the issuance of a 30% interest in EVH Passport (the “Passport Purchase Price”) to The University of Louisville, the University of Louisville Physicians, University Medical Center, the Jewish Heritage Fund for Excellence, Norton Healthcare, Inc. and the Louisville/Jefferson County Primary Care Association (collectively, the “Sponsors”). On June 18, 2019, the Company contributed $40.0 million to UHC in the form of an advance for regulatory capital requirements under an agreement with UHC (the “Passport Note”). The Passport Note carried a fixed interest rate of 6.5% per annum. Additionally, on June 6, 2019, the Company and UHC entered into an Indemnity Agreement (the “Indemnity Agreement”), with an insurance company (the “Surety”). The Surety issued a performance bond in the amount of $25.0 million to secure UHC’s performance under its Medicaid Contract. Pursuant to the Indemnity Agreement, the Company and UHC were jointly and severally liable to the Surety in the maximum amount of the bond, plus certain costs of the Surety, in the event of losses arising under the bond. The bond’s original expiry date was June 30, 2020 and during the three months ended June 30, 2020, was extended to December 31, 2020. The bond was released in October 2020. On December 30, 2019, UHC, PHS I, the Company and EVH Passport consummated the transactions contemplated by the Passport APA (the “Passport Closing”). At the Passport Closing, $16.2 million of the cash Passport Purchase Price was held back until such time as PHS I delivers to EVH Passport certain owned real property and improvements free and clear of all encumbrances. In addition, at the Passport Closing, EVH Passport and UHC entered into an agreement that provided for the administration and assumption of the financial risks by EVH Passport of UHC’s dual eligible special needs business (the “DNP Business”) until such time as EVH Passport became certified as a Medicare Advantage Organization and the D-SNP Business could be transferred to EVH Passport. On October 1, 2020, the D-SNP Business was transferred from UHC to EVH Passport. At the Passport Closing, EVH Passport assumed UHC’s obligations under the Passport Note and the Indemnity Agreement. On July 16, 2020, EVH Passport, Evolent Health LLC and Molina Healthcare, Inc. (“Molina”) entered into an Asset Purchase Agreement (the “Molina APA”), which contemplated the sale by EVH Passport to Molina of certain assets, including certain intellectual property rights of EVH Passport and EVH Passport’s rights under the Passport Medicaid Contract. On September 1, 2020, EVH Passport and Molina consummated the transactions contemplated by the Molina APA (the “Molina Closing”) and the Passport Medicaid Contract was novated to Molina. As a result, EVH Passport began to wind down its business. In connection with the Molina Closing, Molina deposited $20.0 million in cash in escrow, which was subsequently released to EVH Passport in January 2021. In addition, at the Molina Closing, Molina and EVH Passport entered into an agreement that provided for the assumption of the financial risks by Molina of the D-SNP Business until such time as Molina’s Kentucky health plan becomes certified as a Medicare Advantage Organization and the D-SNP Business is transferred Molina. The Company and EVH Passport continued to administer the D-SNP Business until January 1, 2021, at which time Molina became responsible for its administration until the D-SNP Business was officially transferred to Molina effective September 1, 2021. Prior to the Molina Closing, the Company accounted for its investment in EVH Passport as an unconsolidated variable interest entity under the equity method of accounting. As a result of the transaction, the Company concluded that a reconsideration event occurred whereby EVH Passport was determined to be a voting interest entity and that Evolent had a controlling financial interest in EVH Passport; accordingly, the Company consolidated EVH Passport as of September 1, 2020 in its consolidated financial statements. The Company accounted for the transaction as an asset acquisition, as the Company concluded that assets acquired as a result of the consolidation did not meet the criteria to be classified as a business under GAAP. Following the Molina Closing and consolidation of EVH Passport in the Company’s consolidated financials, on November 16, 2020, EVH Passport redeemed the Sponsors’ equity interests in EVH Passport for $20.0 million in cash in accordance with the terms of EVH Passport’s Stockholders’ Agreement, and, as a result, EVH Passport became a wholly owned subsidiary of the Company. As part of the consolidation, the Company recorded assets primarily consisting of cash and cash equivalents and restricted cash and cash equivalents of $159.8 million, available for sale securities of $88.6 million, receivables related to unsettled sales of securities of $43.0 million and other assets of $50.2 million and total liabilities primarily comprised of reserve for claims and performance-based arrangements of $164.8 million and accrued liabilities of $50.0 million. Subsequent to winddown activities, any remaining capital will be distributed to the Company subject to regulatory approval from the Kentucky Department of Insurance. In addition, the Passport Note was eliminated upon consolidation, and as of December 31, 2020, the outstanding principal balance of the $40.0 million Passport Note was repaid in full by EVH Passport including approximately $3.6 million of accrued interest. During the first quarter of 2021, pursuant to the terms of the Molina APA, EVH Passport received a cash payment from Molina in the amount of $23.0 million based on the number of enrollees above a certain threshold in the D-SNP Business and Molina's Medicaid plan following the open enrollment period for plan year 2021. The payment is recorded in gain on transfer of membership on the consolidated statement of operations and comprehensive income (loss). The foregoing amount represents 50% of the payment that EVH Passport is eligible to receive pursuant to the terms of the Molina APA based on the number of such enrollees. The remaining 50% was received in the first quarter of 2022 and was recorded as a receivable on our consolidated balance sheet and a gain on transfer of membership on the consolidated statement of operations and comprehensive income (loss) during the year ended December 31, 2021 as there were no remaining uncertainties related to realization. Loss on Disposal of Assets During 2019, the Company, through a consolidated subsidiary, entered into an agreement with an unrelated party to provide services and support to providers, independent physician associations, and other provider groups. During the first quarter of 2020, the Company sold its interest in the subsidiary and recorded a loss on disposal of assets of $6.4 million in the consolidated statements of operations and comprehensive income (loss). The Company did not have any continuing involvement with the subsidiary after the consummation of this transaction.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On January 11, 2021, Evolent Health LLC, EH Holdings and True Health, each wholly owned subsidiaries of the Company, entered into a Stock Purchase Agreement (the “True Health SPA”) with Bright Health Management, Inc. (“Bright HealthCare”), pursuant to which EH Holdings agreed to sell all of its equity interests in True Health to Bright HealthCare. Closing of the transactions contemplated by the True Health SPA occurred on March 31, 2021 (the “True Health Closing”) and the Company has had no continuing involvement with True Health subsequent to the closing except a pre-existing services agreement for claims processing and other health plan administrative functions. As of the first quarter of 2021, the Company determined that True Health met the discontinued operations criteria under ASC 205, and as such, True Health assets and liabilities as of December 31, 2020, and the results of operations for all periods presented are classified as discontinued operations and are not included in continuing operations in the consolidated financial statements. During the year ended December 31, 2021, the Company recorded purchase prices adjustments to the True Health Closing of $8.7 million which are included in loss from discontinued operations on the consolidated statements of operations and comprehensive income (loss). The following table summarizes the results of operations of the Company’s True Health business, which are included in loss from discontinued operations in the consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2021, 2020 and 2019: For the Year Ended December 31, 2021 2020 2019 Revenue Platform and operations $ 38 $ 356 $ 145 Premiums 44,795 117,377 171,742 Total revenue 44,833 117,733 171,887 Expenses Cost of revenue (exclusive of depreciation and amortization expenses presented separately below) (1) 5,885 18,343 6,633 Claims expenses 33,954 87,951 135,774 Selling, general and administrative expenses (2) 5,764 18,576 26,617 Depreciation and amortization expenses 160 640 590 Total operating expenses 45,763 125,510 169,614 Operating income (loss) (930) (7,777) 2,273 Interest income 112 531 581 Interest expense (4) (12) 21 Other loss (25) (1) (3) Income (loss) before income taxes and non-controlling interests (847) (7,259) 2,872 Benefit (provision) for income taxes (326) (1,185) 1,259 Net income (loss) $ (521) $ (6,074) $ 1,613 ———————— (1) Cost of revenue includes intercompany expenses between the Company and True Health that are recorded in income from continuing operations in the consolidated statements of operations and comprehensive income (loss) related to an existing services agreement for claims processing and other health plan administrative functions of $2.8 million, $13.6 million and $6.6 million for the years ended December 31, 2021, 2020 and 2019, respectively. (2) Selling, general and administrative expenses includes intercompany expenses between the Company and True Health that are recorded in income from continuing operations on the consolidated statements of operations and comprehensive income (loss) related to an existing services agreement for claims processing and other health plan administrative functions of $1.1 million, $6.4 million and $6.0 million for the years ended December 31, 2021, 2020 and 2019, respectively. The consolidated statements of cash flows for all periods have not been adjusted to separately disclose cash flows related to discontinued operations. Cash flows related to the True Health business during the year ended December 31, 2021, 2020 and 2019 were as follows: For the Year Ended December 31, 2021 2020 2019 Cash flows provided by (used in) operating activities $ 5,002 $ 6,852 $ (6,642) Cash flows (used in) provided by investing activities (2,494) 2,636 (7,172) Cash flows used in financing activities — — (2,500) The following table summarizes the current and long-term assets and liabilities of the discontinued True Health business in the consolidated balance sheets as of December 31, 2020: ASSETS Current assets: Cash and cash equivalents $ 21,488 Restricted cash and restricted investments 63 Accounts receivable, net 3,437 Prepaid expenses and other current assets 5,198 Investments, at amortized cost 3,728 Total current assets 33,914 Restricted cash and restricted investments 616 Investments, at amortized cost 10,919 Prepaid expenses and other noncurrent assets 59 Intangible assets, net 3,080 Goodwill 5,705 Total assets $ 54,293 LIABILITIES Current liabilities: Accounts payable (1) 93 Accrued liabilities 11,265 Accrued compensation and employee benefits 1,115 Deferred revenue 4,140 Reserve for claims and performance-based arrangements 9,858 Total current liabilities 26,471 Other long-term liabilities 128 Deferred tax liabilities, net 49 Total liabilities $ 26,648 ———————— (1) Accounts payable excludes $1.5 million between the Company and True Health related to an existing services agreement for claims processing and other health plan administrative functions as of December 31, 2020.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition We derive revenue from two sources: (1) transformation services and (2) platform and operations services. Transformation Services Revenue Transformation services consist of implementation services whereby we assist the customer in launching its population health or health plan programs. In certain cases, transformation services can also include revenue associated with our support of certain one-time wind-down activities for clients who are exiting a line of business or population. The transformation services are usually completed within 12 months. We generally receive a fixed fee for transformation services and recognize revenue over time using an input method based on hours incurred compared to the total estimated hours required to satisfy our performance obligation. Platform and Operations Services Revenue Platform and operations services are typically multi-year arrangements with customers to provide various clinical and administrative solutions. In our Clinical Solutions segment, our solutions are designed to lower the medical expenses of our partners and include our total cost of care and specialty care management services. In our Evolent Health Services segment, our solutions are designed to provide comprehensive health plan operations and claims processing services, and also include transition or run-out services to customers receiving primarily third-party administration (“TPA”) services. Our performance obligation in these arrangements is to provide an integrated suite of services, including access to our platform that is customized to meet the specialized needs of our customers and members. Generally, we will apply the series guidance to the performance obligation as we have determined that each time increment is distinct. We primarily utilize a variable fee structure for these services that typically includes a monthly payment that is calculated based on a specified per member per month rate, multiplied by the number of members that our partners are managing under a value-based care arrangement or a percentage of plan premiums. Our arrangements may also include other variable fees related to service level agreements, shared medical savings arrangements and other performance measures. Variable consideration is estimated using the most likely amount based on our historical experience and best judgment at the time. Due to the nature of our arrangements, certain estimates may be constrained if it is probable that a significant reversal of revenue will occur when the uncertainty is resolved. We recognize revenue from platform and operations services over time using the time elapsed output method. Fixed consideration is recognized ratably over the contract term. In accordance with the series guidance, we allocate variable consideration to the period to which the fees relate. In our Clinical Solutions segment, we enter into capitation arrangements that may include performance-based arrangements and/or gainshare features. We recognize capitation revenue on a gross basis when we have established control over the services within our scope and recognize capitation revenue on a net basis when we do not have control over the services within our scope. Contracts with Multiple Performance Obligations Our contracts with customers may contain multiple performance obligations, primarily when the customer has requested both transformation services and platform and operations services as these services are distinct from one another. When a contract has multiple performance obligations, we allocate the transaction price to each performance obligation based on the relative standalone selling price using the expected cost margin approach. This approach requires estimates regarding both the level of effort it will take to satisfy the performance obligation as well as fees that will be received under the variable pricing model. We also take into consideration customer demographics, current market conditions, the scope of services and our overall pricing strategy and objectives when determining the standalone selling price. Principal vs. Agent We occasionally use third parties to assist in satisfying our performance obligations. In order to determine whether we are the principal or agent in the arrangement, we review each third-party relationship on a contract by contract basis. As we integrate goods and services provided by third parties into our overall service, we control the goods and services provided to the customer prior to its delivery. As such, we are the principal and we will recognize revenue on a gross basis. In certain cases, we act as an agent and do not control the services from third parties before it is delivered to the customer thereby recognizing revenue on a net basis. Disaggregation of Revenue The following table represents Evolent’s revenue disaggregated by segment and end-market for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 2021 2020 2019 Evolent Health Services Clinical Solutions Medicaid $ 215,236 $ 236,634 267,222 $ 205,833 $ 274,028 75,675 Medicare 26,358 68,505 73,671 363,053 257,092 199,817 Commercial and other 68,219 77,221 68,012 29,258 11,159 2,725 Total $ 309,813 $ 382,360 408,905 $ 598,144 $ 542,279 278,217 Transaction Price Allocated to the Remaining Performance Obligations For contracts with a term greater than one year, we have allocated approximately $178.8 million of transaction price to performance obligations that are unsatisfied as of December 31, 2021. We do not include variable consideration that is allocated entirely to a wholly unsatisfied performance obligation accounted for under the series guidance in the calculation. As a result, the balance represents the value of the fixed consideration in our long-term contracts that we expect will be recognized as revenue in a future period and excludes the majority of our platform and operations revenue, which is primarily derived based on variable consideration as discussed in Note 2. We expect to recognize revenue on approximately 45%, 70% and 86% of these remaining performance obligations by December 31, 2022, 2023 and 2024, respectively, with the remaining balance to be recognized thereafter. However, because our existing contracts may be canceled or renegotiated including for reasons outside our control, the amount of revenue that we actually receive may be less or greater than this estimate and the timing of recognition may not be as expected. Contract Balances Contract balances consist of accounts receivable, contract assets and deferred revenue. Contract assets are recorded when the right to consideration for services is conditional on something other than the passage of time. Contract assets relating to unbilled receivables are transferred to accounts receivable when the right to consideration becomes unconditional. We classify contract assets as current or non-current based on the timing of our rights to the unconditional payments. Our contract assets are generally classified as current and recorded within prepaid expenses and other current assets on our consolidated balance sheets. Our current accounts receivables are classified within accounts receivable, net on our consolidated balance sheets and our non-current accounts receivable are classified within prepaid expenses and other non-current assets on our consolidated balance sheets. Deferred revenue includes advance customer payments and billings in excess of revenue recognized. We classify deferred revenue as current or non-current based on the timing of when we expect to recognize revenue. Our current deferred revenue is recorded within deferred revenue on our consolidated balance sheets and non-current deferred revenue is recorded within other long-term liabilities on our consolidated balance sheets. The following table provides information about receivables, contract assets and deferred revenue from contracts with customers as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 (1) Short-term receivables (2) $ 129,012 $ 118,730 Long-term receivables (2) 4,877 4,554 Short-term contract assets — 329 Short-term deferred revenue 11,944 10,187 Long-term deferred revenue 4,437 3,593 ———————— (1) Amounts exclude $3.4 million of short-term receivables and $4.1 million of short-term deferred revenue reclassified to discontinued operations as of December 31, 2020. (2) Excludes pharmacy claims receivable and premiums receivable. Changes in deferred revenue for the year ended December 31, 2021 are as follows (in thousands): Deferred revenue Balance as of beginning-of-period $ 13,780 Reclassification to revenue, as a result of performance obligations satisfied (10,175) Cash received in advance of satisfaction of performance obligations 12,776 Balance as of end of period $ 16,381 The amount of revenue recognized from performance obligations satisfied (or partially satisfied) in a previous period was $28.3 million and $12.1 million for the years ended December 31, 2021 and 2020, respectively, due primarily to net gain share as well as changes in other estimates. Contract Cost Assets Certain bonuses and commissions earned by our sales team are considered incremental costs of obtaining a contract with a customer that we expect to be recoverable. The capitalized contract acquisition costs are classified as non-current assets and recorded within contract cost assets on our consolidated balance sheets. Amortization expense is recorded within selling, general and administrative expenses on the accompanying consolidated statements of operations and comprehensive income (loss). As of December 31, 2021 and 2020, the Company had $5.2 million and $3.3 million, respectively, of contract acquisition cost assets, net of accumulated amortization recorded in contract cost assets on the consolidated balance sheets. In addition, the Company recorded amortiza tion expense of $1.9 million, $1.9 million and $1.0 million for the years ended December 31, 2021, 2020 and 2019, respectively. In our platforms and operations arrangements, we incur certain costs related to the implementation of our platform before we begin to satisfy our performance obligation to the customer. The costs, which we expect to recover, are considered costs to fulfill a contract. Our contract fulfillment costs primarily include our employee labor costs and third-party vendor costs. The capitalized contract fulfillment costs are classified as non-current and recorded within contract cost assets on our consolidated balance sheets. Amortization expense is recorded within cost of revenue on the accompanying consolidated statements of operations and comprehensive income (loss). As of December 31, 2021 and 2020, the Company had $27.4 million and $23.4 million, respectively, of contract fulfillment cost assets, net of accumulated amortization recorded in contract cost assets on the consolidated balance sheets. In addition, the Company recorded amortization expense of $11.1 million, $13.0 million and $4.7 million, for the years ended December 31, 2021, 2020 and 2019, respectively. These costs are deferred and then amortized on a straight-line basis over a period of benefit that we have determined to be the shorter of the contract term or five years. The period of benefit was based on our technology, the nature of our customer arrangements and other factors.

Credit Losses

Credit Losses	12 Months Ended
	Dec. 31, 2021
Credit Loss [Abstract]
Credit Losses	Credit Losses We are exposed to credit losses primarily through our accounts receivable from revenue transactions, investments held at amortized cost and customer advances for regulatory capital and other notes receivable. We estimate expected credit losses based on past events, current conditions and reasonable and supportable forecasts. Expected credit losses are measured over the remaining contractual life of these assets. As part of our consideration of current and forward-looking economic conditions, we considered the impact of the COVID-19 pandemic on our customers’ and other third parties’ ability to pay. We did not observe notable increases in delinquencies during the year ended December 31, 2021. Given the nature of our business, our past collection experience during recessionary and pre-recessionary periods and our forecasted impact of the COVID-19 pandemic on our business, we did not record material changes in our allowances due to the COVID-19 pandemic during the year ended December 31, 2021. Accounts Receivable from Revenue Transactions Accounts receivable represent the amounts owed to the Company for goods or services provided to customers or third parties. Current accounts receivables are classified within accounts receivable, net on the Company’s consolidated balance sheets, while non-current accounts receivables are classified within prepaid expenses and other noncurrent assets on the Company’s consolidated balance sheets. We monitor our ongoing credit exposure through active review of counterparty balances against contract terms, due dates and business strategy. Our activities include timely account reconciliation, dispute resolution and payment confirmation. We may employ legal counsel to pursue recovery of defaulted receivables. In addition, the Company will establish a general reserve based on delinquency rates. Historical loss rates are determined for each delinquency bucket in 30-day past-due intervals and then applied to the composition of the reporting date balance based on delinquency. The allowance implied from application of the historical loss rates is then adjusted, as necessary, for current conditions and reasonable and supportable forecasts. Based on an aging analysis of our trade accounts receivable, non-trade accounts receivable and contract assets as of December 31, 2021, 90% were current, 2% were past due less than 60 days, with 3% past due less than 120 days and at December 31, 2020, 59% were current, 24% were past due less than 60 days, with 37% past due less than 120 days. As of December 31, 2021 and 2020, in total we reported on the consolidated balance sheet $171.5 million and $173.7 million of accounts receivable, certain non-trade accounts receivable included in prepaid expenses and other assets, net of allowances of $3.4 million and $7.1 million, respectively. The following table summarizes the changes in allowance for credit losses on our accounts receivables, certain non-trade accounts receivable and contract assets for the year ended December 31, 2021 and 2020 (in thousands): For the Year Ended December 31, 2021 2020 Balance as of beginning of period $ (7,056) $ (41) Passport acquisition — (2,582) Cumulative transition adjustment — (2,815) Provision for credit losses (2,411) (3,283) Charge-offs (1) 6,093 1,665 Balance as of end of period $ (3,374) $ (7,056) (1) Charge offs for the year ended December 31, 2021, are primarily due to balances written-off that were previously fully reserved as part of the Passport transaction.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net The following summarizes our property and equipment (in thousands): December 31, 2021 2020 Computer hardware $ 21,970 $ 18,866 Furniture and equipment 3,581 3,559 Internal-use software development costs 159,587 137,085 Leasehold improvements 15,325 15,586 Total property and equipment 200,463 175,096 Accumulated depreciation and amortization expenses (119,098) (88,856) Total property and equipment, net $ 81,365 $ 86,240 The Company capitalized $22.5 million, $24.6 million and $30.9 million of internal-use software development costs for the years ended December 31, 2021, 2020 and 2019, respectively. The net book value of capitalized internal-use software development costs was $71.2 million and $75.3 million as of December 31, 2021 and 2020, respectively. Depreciation expense related to property and equipment was $30.6 million, $28.3 million and $23.3 million, for the years ended December 31, 2021, 2020 and 2019, respectively, of which amortization expense related to capitalized internal-use software development costs was $26.5 million, $24.3 million and $18.7 million, respectively.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Goodwill and Intangible Assets, Net Goodwill Goodwill has an estimated indefinite life and is not amortized; rather, it is reviewed for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Subsequent to the sale of True Health, the Company has three reporting units, each with discrete financial information. Our assets and liabilities are employed in and relate to the operations of our reporting units. Therefore, the equity carrying value and future cash flows must be estimated each time a goodwill impairment analysis is performed on a reporting unit. As a result, our assets, liabilities and cash flows are assigned to reporting units using reasonable and consistent allocation methodologies. Our annual goodwill impairment review occurs on October 31 of each fiscal year. We evaluate qualitative factors that could cause us to believe the estimated fair value of each of our reporting units may be lower than the carrying value and trigger a quantitative assessment, including, but not limited to (i) macroeconomic conditions, (ii) industry and market considerations, (iii) our overall financial performance, including an analysis of our current and projected cash flows, revenues and earnings, (iv) a sustained decrease in share price and (v) other relevant entity-specific events including changes in management, strategy, partners, or litigation. 2021 Goodwill Impairment Test On October 31, 2021, the Company performed its annual goodwill impairment review for fiscal year 2021. Based on our qualitative assessment, we did not identify sufficient indicators of impairment that would suggest the fair value of any of our three reporting units was below their respective carrying values. As a result, a quantitative goodwill impairment analysis was not required. 2020 Goodwill Impairment Test As of March 31, 2020, the Company assessed whether there were additional events or changes in circumstances since its 2019 annual goodwill impairment test that would indicate that it was more likely than not that the fair values of the reporting units were less than the reporting units’ carrying amounts that would require an additional interim impairment assessment after October 31, 2019. Considering the sharp decrease in the share price of the Company’s Class A common stock during the three months ended March 31, 2020, the Company determined indicators of an impairment were present and we performed an interim goodwill impairment assessment as of March 31, 2020. As a result of this test, the Company determined that there was no goodwill impairment of the reporting unit which recognized an impairment in the year ended December 31, 2019. During May 2020, the Kentucky Cabinet for Health and Family Services (“CHFS”) announced that EVH Passport was not awarded a Kentucky managed Medicaid contract for the next contract period and the Passport Medicaid Contract would expire on December 31, 2020. As a result of this announcement, the Company determined there were events or changes in circumstances since its 2019 annual goodwill impairment test that indicated it was more likely than not that the fair value of one of its two reporting units in the EHS segment was less than the reporting unit’s carrying amount triggering an interim quantitative assessment. In performing this interim quantitative assessment, we estimated the fair value of the reporting unit by considering a discounted cash flow valuation approach (“income approach”). In determining the estimated fair value in a quantitative analysis, we projected future cash flows based on management’s estimates and long-term plans and applied a discount rate based on the Company’s weighted average cost of capital. This analysis required us to make judgments about revenues, expenses, fixed asset and working capital requirements, capital market assumptions, cash flows and discount rates. As of May 31, 2020, we determined that the reporting unit under review had an estimated fair value less than its carrying value. As a result, we recorded a non-cash goodwill impairment charge of $215.1 million on our consolidated statements of operations and comprehensive income (loss) for the three and six months ended June 30, 2020. In addition, the Company reviewed its interim goodwill impairment analysis as of June 30, 2020 and did not identify any additional information or events that would contradict or change the conclusion reached by the Company as of May 31, 2020. During the three months ended September 30, 2020, we evaluated qualitative factors that could indicate the fair value of each of our reporting units may be lower than the carrying value. We did not identify any qualitative factors that would trigger a quantitative goodwill impairment test during the three months ended September 30, 2020. During the Company’s annual impairment analysis as of October 31, 2020, the Company concluded that previous impairment charges of $199.8 million and $215.1 million recorded during the three months ended December 31, 2019 and June 30, 2020, respectively, in one of our two reporting units in the EHS segment left that specific reporting unit with a limited fair value cushion. Therefore, the Company elected to forego the qualitative assessment and proceed directly to the quantitative assessment of the goodwill impairment test for that specific reporting unit. This election does not preclude management from performing the qualitative assessment in any subsequent period. For the remaining reporting units, after assessing the totality of events and circumstances including the results of our previous valuations, the minimal impacts of the Passport loss and COVID-19, the Company does not believe that an event occurred or circumstances changed during the period under consideration that would, more likely than not, reduce the fair value of any reporting unit below their carrying amount. Therefore, the Company concluded that the quantitative assessment was not required. In performing our October 31, 2020 impairment test for one of the specific reporting units referenced above, we estimated the fair value of our reporting units by considering a discounted cash flow valuation approach (“income approach”). In determining the estimated fair value using the income approach, we projected future cash flows based on management’s estimates and long-term plans and applied a discount rate based on the Company’s weighted average cost of capital. This analysis required us to make judgments about revenues, expenses, fixed asset and working capital requirements, capital market assumptions, cash flows and discount rates. As of October 31, 2020, we determined that the specific reporting unit had an estimated fair value greater than its carrying value and as a result, goodwill is not impaired. As of December 31, 2020, the Company assessed whether there were additional events or changes in circumstances since its annual goodwill impairment test that would indicate that it was more likely than not that the fair value of the reporting unit was less than the reporting unit’s carrying amounts that would require an interim impairment assessment after October 31, 2020. The Company determined there had been no such indicators, therefore, we did not perform an interim goodwill impairment assessment as of December 31, 2020. Change in Goodwill The following table summarizes the changes in the carrying amount of goodwill, by reportable segment, for the periods presented (in thousands): EHS Clinical Solutions Consolidated Balance as of December 31, 2019 (1) $ 431,684 $ 134,675 $ 566,359 Goodwill disposal (2) (2,200) — (2,200) Impairment (215,100) — (215,100) Foreign currency translation (30) — (30) Balance as of December 31, 2020 (1) 214,354 134,675 349,029 Goodwill acquired — 77,288 77,288 Foreign currency translation (20) — (20) Balance as of December 31, 2021 $ 214,334 $ 211,963 $ 426,297 ———————— (1) Net of cumulative inception to date impairment of $575.5 million and $360.4 million as of December 31, 2020 and 2019, respectively. (2) Goodwill written-off upon disposal of a consolidated subsidiary. Intangible Assets, Net Details of our intangible assets (in thousands, except weighted-average useful lives) as of December 31, 2021 and December 31, 2020 are presented below: December 31, 2021 December 31, 2020 Weighted- Average Remaining Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Value Weighted- Average Remaining Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Value Corporate trade name 12.4 $ 25,800 $ 7,693 $ 18,107 13.2 $ 23,300 $ 6,271 $ 17,029 Customer relationships (1) 14.9 311,019 72,697 238,322 16.2 278,519 57,716 220,803 Technology 2.0 87,922 73,378 14,544 1.8 82,922 63,507 19,415 Below market lease, net 1.3 1,218 950 268 2.3 1,118 648 470 Provider network contracts (1) 2.2 16,417 7,874 8,543 2.9 12,175 4,900 7,275 Total intangible assets, net $ 442,376 $ 162,592 $ 279,784 $ 398,034 $ 133,042 $ 264,992 ———————— (1) Amounts exclude $2.2 million and $0.9 million of customer relationships and provider network contracts, respectively, net of accumulated amortization, with weighted average remaining useful lives of 15 years and 10 months reclassified to discontinued operations as of December 31, 2020. Amortization expense related to intangible assets for the years ended December 31, 2021, 2020 and 2019, was $29.4 million, $32.3 million and $37.1 million respectively, excluding $0.2 million, $0.6 million and $0.6 million of amortization expense related to discontinued operations for the years ended December 31, 2021, 2020 and 2019, respectively. Future estimated amortization of intangible assets (in thousands) as of December 31, 2021, is as follows: 2022 $ 29,102 2023 26,798 2024 20,913 2025 19,403 2026 19,153 Thereafter 164,415 Total future amortization of intangible assets $ 279,784 Intangible assets are reviewed for impairment if circumstances indicate the Company may not be able to recover the assets’ carrying value. We did not identify any circumstances during the year ended December 31, 2021, that would require an impairment test for our intangible assets.

Long-term Debt

Long-term Debt	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt 2024 Notes In August 2020, the Company issued $117.1 million aggregate principal amount of its 3.50% Convertible Senior Notes due 2024 (the “2024 Notes”) in privately negotiated exchange and/or subscription agreements, with certain holders of its outstanding 2021 Notes and certain new investors. The Company issued $84.2 million aggregate principal amount of 2024 Notes in exchange for $84.2 million aggregate principal amount of the 2021 Notes and an aggregate cash payment of $2.5 million, and issued $32.8 million aggregate principal amount of New Notes for cash at par. We incurred $3.0 million of debt issuance costs in connection with the 2024 Notes, which we are amortizing to non-cash interest expense using the straight-line method over the contractual term of the 2024 Notes. The closing of the private placement of the 2024 Notes occurred on August 19, 2020. Holders of the 2024 Notes are entitled to cash interest payments, which are payable semiannually in arrears on June 1 and December 1 of each year, beginning on December 1, 2020, at a rate equal to 3.50% per annum. The 2024 Notes will mature on December 1, 2024, unless earlier repurchased, redeemed or converted in accordance with their terms prior to such date. Upon maturity the principal amount of the notes may be settled via shares of the Company’s Class A common stock. We recorded interest expense of $4.1 million and $1.5 million for the years ended December 31, 2021 and 2020, respectively. The 2024 Notes are convertible into cash, shares of the Company's Class A common stock, or a combination of cash and shares of the Company's Class A common stock, at the Company's election, based on an initial conversion rate of 54.8667 shares of Class A common stock per $1,000 principal amount of the 2024 Notes, which is equivalent to an initial conversion price of approximately $18.23 per share of the Company’s Class A common stock. In the aggregate, the 2024 Notes are initially convertible into 6.4 million shares of the Company’s Class A common stock (excluding any shares issuable by the Company upon a conversion in connection with a make-whole provision upon a fundamental change or a notice of redemption under the governing indenture). The conversion rate may be adjusted under certain circumstances. Upon conversion, the Company will pay or deliver, as the case may be, cash or shares of the Company’s Class A common stock, or a combination of cash and shares of the Company’s Class A common stock, at the Company’s election. The option to settle the 2024 Notes in cash or shares of the Company’s Class A common stock, or a combination of cash and shares of the Company’s Class A common stock, at the Company’s election, resulted in a bifurcation of the carrying value of the 2024 Notes into a debt component and an equity component. The debt component was determined to be $78.9 million, before issuance costs, based on the fair value of a nonconvertible debt instrument with the same term. The equity component was determined to be $38.1 million before issuance costs and was recorded within additional paid-in capital. The equity component is the difference between the aggregate principal amount of the debt and the fair value of the debt component. Issuance costs of $1.7 million and $1.3 million are allocated to the debt and equity components in proportion to the allocation of proceeds. Along with the equity component of $38.1 million, $1.7 million of issuance costs will be amortized to interest expense on the consolidated statements of operations and comprehensive income (loss) using the effective interest method over the contractual term of the 2024 Notes. The equity component recorded within additional paid-in capital will not be remeasured as long as it meets the conditions for equity classification. The Company recorded $7.9 million and $2.7 million of interest expense related to the amortization of the debt discount and the issuance costs allocated to the debt component for the years ended December 31, 2021 and 2020, respectively. Holders of the 2024 Notes may require the Company to repurchase all or part of their notes upon the occurrence of a fundamental change at a price equal to 100.0% of the principal amount of the notes being repurchased, plus any accrued and unpaid interest to, but excluding, the fundamental change repurchase date. The Company may not redeem the 2024 Notes prior to March 1, 2023. The Company may redeem for cash all or any portion of the 2024 Notes, at its option, on or after March 1, 2023, if the last reported sale price of the Company’s Class A common stock has been at least 130.0% of the conversion price then in effect for at least 20 trading days (whether or not consecutive) during any 30 consecutive trading day period (including the last trading day of such period) ending on, and including, the trading day immediately preceding the date on which the Company provides notice of redemption, at a redemption price equal to 100.0% of the principal amount of the notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date. Credit Agreement On December 30, 2019, the Company entered into a credit agreement, by and among the Company, Evolent Health LLC, as the borrower (the “Borrower”), certain subsidiaries of the Company, as guarantors, the lenders from time to time party thereto, and Ares Capital Corporation, as administrative agent and collateral agent, together with the Company (the “Credit Agreement”), pursuant to which the lenders agreed to extend credit to the Borrower in the form of (i) an initial secured term loan in the aggregate principal amount of $75.0 million (the “Initial Term Loan Facility”) and (ii) a delayed draw secured term loan facility in the aggregate principal amount of up to $50.0 million (the “DDTL Facility” and, together with the Initial Term Loan Facility, the “Senior Credit Facilities”), subject to the satisfaction of specified conditions. The Borrower borrowed the loan under the Initial Term Loan Facility on December 30, 2019. In connection with the Credit Agreement, on December 30, 2019, the Company entered into a Security Agreement, by and among the Company, the Borrower, the other guarantors and the collateral agent for the benefit of the secured parties, and a Guarantee Agreement, by the Company and each of the other guarantors in favor of the collateral agent for the benefit of the secured parties. The Senior Credit Facilities were guaranteed by the Company and the Company’s domestic subsidiaries, subject to certain exceptions. The Senior Credit Facilities were secured by a first priority security interest in all of the capital stock of the borrower and each guarantor (other than the Company) and substantially all of the assets of the borrower and each guarantor, subject to certain exceptions. The proceeds of the Initial Term Loan were used to finance the transactions contemplated by the Passport APA and pay fees and expenses incurred in connection therewith. The proceeds of the DDTL Facility were permitted to be used, subject to the Company’s satisfaction of specified conditions, to finance the repayment or repurchase of the Company’s 2.00% Convertible Senior Notes due December 1, 2021 and to fund permitted acquisitions. The Initial Term Loan and any loans under the DDTL Facility would have matured on the date that is the earliest of (a) December 30, 2024, (b) the date on which all amounts outstanding under the Credit Agreement would have been declared or have automatically become due and payable under the terms of the Credit Agreement and (c) the date that is ninety-one (91) days prior to the maturity date of the 2021 Convertible Notes unless certain liquidity conditions were satisfied (the foregoing, the “Maturity Date”). The interest rate for each loan under the Senior Credit Facilities was calculated, at the option of the Borrower, at either the Eurodollar rate plus 8.00%, or the base rate plus 7.00%. A commitment fee of 1.00% per annum was payable by the Borrower quarterly in arrears on the unused portion of the DDTL Facility. Amounts outstanding under the Senior Credit Facilities could have been prepaid at the option of the Borrower subject to applicable premiums, including a make-whole premium payable on certain prepayments made prior to the second anniversary of the closing of the Senior Credit Facilities, and a call protection premium payable on the amount prepaid in certain instances as follows: (i) 4.00% of the principal amount so prepaid after the second anniversary of the closing of the Senior Credit Facilities but prior the third anniversary of the closing of the Senior Credit Facilities; (ii) 3.00% of the principal amount so prepaid after the third anniversary of the closing of the Senior Credit Facilities but prior the fourth anniversary of the closing of the Senior Credit Facilities; and (iii) 2.00% of the principal amount so prepaid after the fourth anniversary of the closing of the Senior Credit Facilities but prior the fifth anniversary of the closing of the Senior Credit Facilities. Amounts outstanding under the Senior Credit Facility were subject to mandatory prepayment upon the occurrence of certain events and conditions, including non-ordinary course asset dispositions, receipt of certain casualty proceeds, issuances of certain debt obligations and a change of control transaction. The Senior Credit Facilities contained customary borrowing conditions, affirmative, negative and reporting covenants, representations and warranties, and events of default, including cross-defaults to other material indebtedness. In addition, the Company was required to comply at certain times with certain financial covenants comprised of a minimum net revenue test and a minimum liquidity test commencing upon closing of the Senior Credit Facilities and a total secured leverage ratio commencing on the last day of the fiscal quarter ending March 31, 2021. If an event of default had occurred, the lenders would be entitled to take enforcement action, including foreclosure on collateral and acceleration of amounts owed under the Senior Credit Facilities. We incurred $4.7 million of debt issuance costs in connection with this Credit Agreement, which was included in long-term debt, net of discount on our consolidated balance sheets and amortized into interest expense over the life of the agreement. The Company recorded $2.2 million in interest expense related to the amortization of the debt discount and the issuance costs for the year ended December 31, 2020. On August 19, 2020, an amendment to the Company's Credit Agreement became effective. The amendment effected changes to, among other things, permit the Company's use of cash in the exchange transactions in connection with the issuance of the 2024 Notes, permit the issuance of the 2024 Notes and permit certain note repurchases, as well as to implement amendments to certain minimum liquidity thresholds. On January 8, 2021, the Company repaid all outstanding amounts owed under and terminated the Credit Agreement with Ares Capital Corporation. The total amount paid to Ares Capital Corporation under the Credit Agreement in connection with the prepayment was $98.6 million, which included $9.7 million for the make-whole premium as well as $0.2 million in accrued interest. As a result of this transaction, the Company recorded a loss on the repayment of debt of $19.2 million, representing the remaining unamortized debt issuance costs of $9.5 million, the make-whole premium and $35 thousand of legal expenses. Warrant Agreement In conjunction with the Company’s entry into the Credit Agreement, the Company entered into warrant agreements whereby it agreed to sell to the holders of the warrants an aggregate of 1,513,786 shares of Class A common stock at a per share purchase price equal to $8.05. The holders could exercise the warrants at any time until thirty days after the maturity of the Credit Agreement. The Company, at its sole discretion, could elect to pay the holders in cash in an amount determined based on the fair market value of the Class A common stock for the shares of Class A common stock issuable upon exercise of the warrants in lieu of delivering the shares. On January 8, 2021, the Company settled the outstanding warrants associated with the Credit Agreement for $13.7 million. 2025 Notes In October 2018, the Company issued $172.5 million aggregate principal amount of its 1.50% Convertible Senior Notes due 2025 (the “2025 Notes”) in a private placement to qualified institutional buyers within the meaning of Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”). The 2025 Notes were issued at par for net proceeds of $166.6 million. We incurred $5.9 million of debt issuance costs in connection with the 2025 Notes. The closing of the private placement of $150.0 million aggregate principal amount of the 2025 Notes occurred on October 22, 2018 and the Company completed the offering and sale of an additional $22.5 million aggregate principal amount of the 2025 Notes on October 24, 2018, pursuant to the initial purchasers’ exercise in full of their option to purchase additional notes. Holders of the 2025 Notes are entitled to cash interest payments, which are payable semiannually in arrears on April 15 and October 15 of each year, beginning on April 15, 2019, at a rate equal to 1.50% per annum. The Company recorded interest expense of $2.6 million for the years ended December 31, 2021, 2020 and 2019, respectively. The 2025 Notes will mature on October 15, 2025, unless earlier repurchased, redeemed or converted in accordance with their terms prior to such date. Prior to the close of business on the business day immediately preceding April 15, 2025, the 2025 Notes will be convertible at the option of the holders only upon the satisfaction of certain conditions, as described in the indenture, dated as of October 22, 2018, between the Company and U.S. Bank National Association, as trustee. At any time on or after April 15, 2025, until the close of business on the business day immediately preceding the maturity date, holders may convert, at their option, all or any portion of their notes at the conversion rate. The 2025 Notes will be convertible at an initial conversion rate of 29.9135 shares of Class A common stock per $1,000 principal amount of notes, which is equivalent to an initial conversion price of approximately $33.43 per share of the Company’s Class A common stock. In the aggregate, the 2025 Notes are initially convertible into 5.2 million shares of the Company’s Class A common stock (excluding any shares issuable by the Company upon a conversion in connection with a make-whole fundamental change or a notice of redemption as described in the governing indenture). The conversion rate may be adjusted under certain circumstances. Upon conversion, the Company will pay or deliver, as the case may be, cash or shares of the Company’s Class A common stock, or a combination of cash and shares of the Company’s Class A common stock, at the Company’s election. The option to settle the 2025 Notes in cash or shares of the Company’s Class A common stock, or a combination of cash and shares of the Company’s Class A common stock, at the Company’s election, resulted in a bifurcation of the carrying value of the 2025 Notes into a debt component and an equity component. The debt component was determined to be $100.7 million, before issuance costs, based on the fair value of a nonconvertible debt instrument with the same term. The equity component was determined to be $71.8 million, before issuance costs, and was recorded within additional paid-in capital. The equity component is the difference between the aggregate principal amount of the debt and the debt component. Issuance costs of $3.4 million and $2.5 million are allocated to the debt and equity components in proportion to the allocation of proceeds. Along with the equity component of $71.8 million, $3.4 million of issuance costs will be amortized to interest expense on the consolidated statements of operations and comprehensive income (loss) using the effective interest method over the contractual term of the 2025 Notes. The equity component recorded within additional paid-in capital will not be remeasured as long as it meets the conditions for equity classification. The Company recorded $10.0 million, $9.2 million and $8.5 million for the years ended December 31, 2021, 2020 and 2019 respectively, in interest expense related to the amortization of the debt discount and the issuance costs allocated to the debt component. Holders of the 2025 Notes may require the Company to repurchase all or part of their notes upon the occurrence of a fundamental change at a price equal to 100.0% of the principal amount of the notes being repurchased, plus any accrued and unpaid interest to, but excluding, the fundamental change repurchase date. The Company may not redeem the 2025 Notes prior to October 20, 2022. The Company may redeem for cash all or any portion of the 2025 Notes, at its option, on or after October 20, 2022, if the last reported sale price of the Company’s Class A common stock has been at least 130.0% of the conversion price then in effect for at least 20 trading days (whether or not consecutive) during any 30 consecutive trading day period (including the last trading day of such period) ending on, and including, the trading day immediately preceding the date on which the Company provides notice of redemption, at a redemption price equal to 100.0% of the principal amount of the notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date. 2021 Notes In December 2016, the Company issued $125.0 million aggregate principal amount of its 2.00% Convertible Senior Notes due 2021 (the “2021 Notes”) in a private placement to qualified institutional buyers within the meaning of Rule 144A under the Securities Act. The 2021 Notes were issued at par for net proceeds of $120.4 million. We incurred $4.6 million of debt issuance costs in connection with the 2021 Notes, which we amortized to non-cash interest expense using the straight-line method over the contractual term of the 2021 Notes, since this method was not materially different from the effective interest method. The closing of the private placement of the 2021 Notes occurred on December 5, 2016. Holders of the 2021 Notes were entitled to cash interest payments, which were paid semiannually in arrears on June 1 and December 1 of each year, beginning on June 1, 2017, at a rate equal to 2.00% per annum. The 2021 Notes matured on December 1, 2021. We recorded interest expense of $0.5 million, $1.7 million and $2.5 million for the years ended December 31, 2021, 2020 and 2019, respectively. We recorded non-cash interest expense related to the amortization of deferred financing costs of $0.2 million, $0.6 million and $0.9 million for the years ended December 31, 2021, 2020 and 2019, respectively. In August 2020, as part of the issuance of the 2024 Notes, the Company issued $84.2 million aggregate principal amount of the 2024 Notes in exchange for $84.2 million aggregate principal of its 2021 Notes. There was no cash consideration in these exchanges outside of an aggregate cash payment of $2.5 million paid to exchanging noteholders. These exchanges were accounted for as an extinguishment resulting in a net loss on extinguishment of debt of $4.8 million, including an aggregate cash payment of $2.5 million paid to exchanging noteholders. In August 2020, we also repurchased $14.0 million of the 2021 Notes with $13.9 million of cash and recorded an immaterial gain on extinguishment of debt. Upon maturity of the 2021 Notes on December 1, 2021, outstanding 2021 Notes with a principal amount of $26.7 million were settled, at the option of the holders, by converting $26.3 million aggregate principal amount of 2021 Notes to common shares and cash repayment of $0.4 million aggregate principal amount of 2021 Notes. Shares issued were valued based on the quoted trading prices on the conversion date for a total fair value of $28.5 million resulting in a loss on debt extinguishment of $2.2 million which was recorded in loss on repayment of debt on our consolidated statements of operations and comprehensive income (loss). Convertible Senior Notes Carrying Value The 2025 Notes and 2024 Notes are recorded on our accompanying consolidated balance sheets at their net carrying values as of December 31, 2021. However, the 2025 Notes and 2024 Notes are privately traded by qualified institutional buyers (within the meaning of Rule 144A under the Securities Act) and their fair values are Level 2 inputs. The 2025 Notes and 2024 Notes also have embedded conversion options and contingent interest provisions, which have not been recorded as separate financial instruments. The following table summarizes the carrying value of the long-term convertible debt as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 2024 Notes Carrying value $ 89,361 $ 81,462 Unamortized debt discount and issuance costs 27,690 35,589 Principal amount $ 117,051 $ 117,051 Remaining amortization period (years) 2.9 3.9 Fair value (1) $ 195,445 $ 153,220 2025 Notes Carrying value $ 126,315 $ 116,349 Unamortized debt discount and issuance costs 46,185 56,151 Principal amount $ 172,500 $ 172,500 Remaining amortization period (years) 3.8 4.8 Fair value (1) $ 177,251 $ 147,488 2021 Notes Carrying value $ — $ 26,557 Unamortized debt discount and issuance costs — 180 Principal amount $ — $ 26,737 Remaining amortization period (years) 0.0 0.9 Fair value (1) $ — $ 26,470 ———————— (1) Fair values for notes are derived from available trading prices closest to the respective balance sheet date.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments Letters of Credit As of December 31, 2021 and 2020, the Company was party to irrevocable standby letters of credit with a bank for $15.4 million and $8.3 million, respectively, for the benefit of a regulatory authorities, real estate and risk-sharing agreements. As such, we held $15.4 million and $8.3 million in restricted cash and restricted investments as collateral as of December 31, 2021 and December 31, 2020, respectively. The letters of credit have current expiration dates between January 2022 and March 2032 and will automatically extend without amendment for an additional one-year period and will continue to automatically extend after each one-year term from the expiry date unless the bank elects not to extend beyond the initial or any extended expiry date. Indemnifications The Company’s customer agreements generally include a provision by which the Company agrees to defend its partners against third-party claims (a) for death, bodily injury, or damage to personal property caused by Company negligence or willful misconduct, (b) by former or current Company employees arising from such managed service agreements, (c) for intellectual property infringement under specified conditions and (d) for Company violation of applicable laws, and to indemnify them against any damages and costs awarded in connection with such claims. To date, the Company has not incurred any material costs as a result of such indemnities and has not accrued any liabilities related to such obligations in the accompanying consolidated financial statements. Pre-IPO Investor Registration Rights Agreement We entered into a registration rights agreement with The Advisory Board, UPMC, TPG and another investor to register for sale under the Securities Act shares of our Class A common stock, including those delivered in exchange for Class B common stock and Class B common units. Subject to certain conditions and limitations, this agreement provides these investors with certain demand, piggyback and shelf registration rights. The registration rights granted under the registration rights agreement will terminate upon the date the holders of shares that are a party thereto no longer hold any such shares that are entitled to registration rights. Pursuant to our contractual obligations under this agreement, we filed a registration statement on Form S-3 with the SEC on July 28, 2016, which was declared effective on August 12, 2016. We will pay all expenses relating to any demand, piggyback or shelf registration, other than underwriting discounts and commissions and any transfer taxes, subject to specified conditions and limitations. The registration rights agreement includes customary indemnification provisions, including indemnification of the participating holders of shares of Class A common stock and their directors, officers and employees by us for any losses, claims, damages or liabilities in respect thereof and expenses to which such holders may become subject under the Securities Act, state law or otherwise. We did not incur any expenses related to secondary offerings or other sales of shares by our investor stockholders during the years ended December 31, 2021, 2020 and 2019, respectively. Guarantees In connection with the Molina Closing, the Company continued to provide administrative support services relating to the Passport Medicaid Contract to Molina through the end of 2020. Following the Molina Closing, EVH Passport began working with regulatory authorities including the Kentucky Department of Insurance (“KY DOI”) regarding the wind down of its operations throughout 2021. As part of that wind down process, the Company, as the parent of EVH Passport, entered into a guarantee for the benefit of the KY DOI to satisfy any EVH Passport liability or obligation in the event EVH Passport is not able to meet its wind down liabilities or obligations. As of December 31, 2021, no amounts have been funded under this guarantee. Reinsurance Agreements As part of the Passport Closing, EVH Passport and UHC entered into an agreement that provided for the administration and assumption of the financial risks by EVH Passport of the D-SNP Business until such time as EVH Passport became certified as a Medicare Advantage Organization and the D-SNP Business could be transferred to EVH Passport. On October 1, 2020, the D-SNP Business was transferred from UHC to EVH Passport. At the Molina Closing, Molina and EVH Passport entered into an agreement that provided for the assumption of the financial risks by Molina of the D-SNP Business until such time as Molina’s Kentucky health plan becomes certified as a Medicare Advantage Organization and the D-SNP Business is transferred to Molina. The Company and EVH Passport continued to administer the D-SNP Business until January 1, 2021, at which time Molina became responsible for its administration until the D-SNP Business was officially transferred to Molina effective September 1, 2021. The following summarizes premiums and claims assumed under the Reinsurance Agreements for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Reinsurance premiums assumed $ 23,179 $ 19,130 $ 83,325 Reinsurance premiums ceded (1,614) (3,275) — Claims assumed 20,468 14,812 72,594 Claims ceded — (422) — Claims-related administrative expenses 2,159 — 14,024 Increase (decrease) in reserves for claims and performance-based arrangements attributable to the Reinsurance Agreement 2,166 1,465 (3,293) Reserves for claims and performance-based arrangements attributable to the Reinsurance Agreement at the beginning of the period 4,002 — 1,243 Impact of consolidation on payable for claims and performance-based arrangements attributable to the Reinsurance Agreement — (502) — Reinsurance payments paid (received) 6,078 (3,039) 4,536 Payable for claims and performance-based arrangements attributable to the Reinsurance Agreement at the end of the period $ 90 $ 4,002 $ — UPMC Reseller Agreement The Company and UPMC are parties to a reseller, services and non-competition agreement, dated August 31, 2011, which was amended and restated by the parties on June 27, 2013 (as amended through the date hereof, the “UPMC Reseller Agreement”). Under the terms of the UPMC Reseller Agreement, UPMC has appointed the Company as a non-exclusive reseller of certain services, subject to certain conditions and limitations specified in the UPMC Reseller Agreement. In consideration for the Company’s obligations under the UPMC Reseller Agreement and subject to certain conditions described therein, UPMC has agreed not to sell certain products and services directly to a defined list of 20 of the Company’s customers. Contingencies Tax Receivables Agreement In connection with the Offering Reorganization, the Company entered into the Tax Receivables Agreement (the “TRA”) with certain of its investors, which provides for the payment by the Company to these investors of 85% of the amount of the tax benefits, if any, that the Company is deemed to realize as a result of increases in our tax basis related to exchanges of Class B common units as well as tax benefits attributable to the future utilization of pre-IPO NOLs. Due to the items noted above, and the fact that Evolent Health, Inc. is in a full valuation allowance position such that the deferred tax assets related to the Company’s historical pre-IPO losses and tax basis increase benefit from exchanges have not been realized, the Company has not recorded a liability pursuant to the TRA. Litigation Matters We are engaged from time to time in certain legal disputes arising in the ordinary course of business, including employment claims. When the likelihood of a loss contingency becomes probable and the amount of the loss can be reasonably estimated, we accrue a liability for the loss contingency. We continue to review accruals and adjust them to reflect ongoing negotiations, settlements, rulings, advice of legal counsel, and other relevant information. To the extent new information is obtained, and our views on the probable outcomes of claims, suits, assessments, investigations or legal proceedings change, changes in our accrued liabilities would be recorded in the period in which such determination is made. On August 8, 2019, a shareholder of the Company filed a class action complaint against the Company, asserting claims under Section 10(b) and 20(a) of the Securities Exchange Act of 1934, in the United States District Court, Eastern District of Virginia, Alexandria Division. An amended complaint was filed on January 10, 2020, a second amended complaint was filed on June 8, 2020, and a third amended complaint, now titled Plymouth County Retirement System v. Evolent Health, Inc., Frank Williams, Nicholas McGrane, Seth Blackley , was filed on December 2, 2021. The case alleges that the Company’s executives made false or misleading statements regarding its business with Passport. The Company filed a motion to dismiss the second amended complaint, and the Eastern District of Virginia granted in part and denied in part the motion on March 24, 2021. The case entered the discovery phase, but discovery is again stayed pending a decision on the company’s third motion to dismiss, which was filed December 17, 2021. Briefing on the motion to dismiss was completed on February 10, 2022, and oral argument will be held on March 11, 2022. Based on the Company’s investigation, we believe the case has little legal or factual merit. However, the outcome of any litigation is uncertain. On June 8, 2021, a shareholder of the Company filed a derivative action in the Delaware Chancery Court against some current and former Board members and against the Company as a nominal defendant, alleging that the Company’s Board was negligent in its oversight of the Company’s relationship with Passport Health Plan. The case is Lincolnshire Police Pension Fund, derivatively on behalf of Evolent Health, Inc., v. Blackley, Williams, Scott, Holder, Farner, D’Amato, Duffy, Felt, Samet, Hobart, and Payson , and Evolent Health, Inc. The Company and the Director-Defendants filed a motion to dismiss the complaint on August 27, 2021, and Plaintiffs responded by filing an amended complaint on October 26, 2021. Defendants filed a motion to dismiss the amended complaint on December 17, 2021. Subsequently, the parties agreed to stay the case pending the decision on the Company’s motion to dismiss the third amended complaint, currently pending in Plymouth County Retirement System v. Evolent Health, Frank Williams, Nicky McGrane, and Seth Blackley , in federal district court. Based on the Company’s investigation, we believe the case has little legal or factual merit. However, the outcome of any litigation is uncertain. Credit and Concentration Risk The Company is subject to significant concentrations of credit risk related to cash and cash equivalents and accounts receivable. As of December 31, 2021, approximately 99.4% of our $354.9 million of cash and cash equivalents, restricted cash and restricted investments were held in bank deposits with FDIC participating banks and approximately 0.6% were held in international banks. While the Company maintains its cash and cash equivalents with financial institutions with high credit ratings, it often maintains these deposits in federally insured financial institutions in excess of federally insured limits. The Company has not experienced any realized losses on cash and cash equivalents to date. The Company is also subject to significant concentration of accounts receivable risk as a substantial portion of our trade accounts receivable is derived from a small number of our partners. The following table summarizes the partners who represented at least 10.0% of our consolidated trade accounts receivable as of December 31, 2021 and December 31, 2020: As of December 31, 2021 2020 Cook County Health and Hospitals System * 61.5 % Florida Blue Medicare, Inc. (1) 46.4 % N/A Molina Healthcare 10.4 % * ———————— (1) Customer added during the year ended December 31, 2021. In addition, the Company is subject to significant concentration of revenue risk as a substantial portion of our revenue is derived from a small number of contractual relationships with our operating partners. The following table summarizes those partners who represented at least 10.0% of our consolidated revenue for the years ended December 31, 2021, 2020 and 2019: For the Year Ended December 31, 2021 (1) 2020 (1) 2019 (1) Cook County Health and Hospitals Systems 28.0% 22.3 % 11.6 % New Mexico Health Connections * * 13.4 % Florida Blue Medicare, Inc. (2) 14.1 % N/A N/A Passport (3) * 19.0 % 23.0 % ———————— (1) The denominator excludes $44.8 million, $117.4 million and $171.7 million of True Health premium revenue reclassified to discontinued operations for the years ended December 31, 2021, 2020 and 2019, respectively. (2) Customer added during the year ended December 31, 2021. (3) Represents revenues from EVH Passport/UHC through the Molina Closing. Subsequent to the Molina Closing on September 1, 2020, the Company has not received any material revenue from EVH Passport. However, as part of the Molina Closing, we entered into a new contract with Molina on similar terms to our prior services contract with EVH Passport through December 31, 2020 which accounted for approximately 9.7% of our consolidated revenues for the year ended December 31, 2020. * Represents less than 10.0% of the respective balance

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	Leases The Company enters into various office space, data center, and equipment lease agreements in conducting its normal business operations. At the inception of any contract, the Company evaluates the agreement to determine whether the contract contains a lease. If the contract contains a lease, the Company then evaluates the term and whether the lease is an operating or finance lease. Most leases include one or more options to renew or may have a termination option. The Company determines whether these options are reasonably certain to be exercised or not at the inception of the lease. In addition, some leases contain escalation clauses. The rent expense is recognized on a straight-line basis in the consolidated statements of operations and comprehensive income (loss) over the term of the lease. Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. Further, the Company treats all lease and non-lease components as a single combined lease component for all classes of underlying assets. The Company also enters into sublease agreements for some of its leased office space. Immaterial rental income attributable to subleases is offset against rent expense over the terms of the respective leases. The Company leases office space and computer and other equipment under operating lease agreements expiring at various dates through 2031. Under the lease agreements, in addition to base rent, the Company is generally responsible for operating and maintenance costs and related fees. Several of these agreements include tenant improvement allowances, rent holidays or rent escalation clauses. When such items are included in a lease agreement, we record a deferred rent asset or liability on our consolidated balance sheets equal to the difference between rent expense and future minimum lease payments due. The rent expense related to these items is recognized on a straight-line basis over the terms of the leases. The Company’s primary office location is in Arlington, Virginia, which has served as its corporate headquarters since 2013. The Arlington, Virginia office lease expires in January 2032. Certain leases acquired as part of the Valence Health transaction included existing sublease agreements for office locations in Chicago, Illinois. In connection with various lease agreements, the Company is required to maintain $3.8 million and $3.5 million in letters of credit as of December 31, 2021 and December 31, 2020. As of December 31, 2021 and 2020, the Company held $3.8 million and $3.5 million in restricted cash and restricted investments on the consolidated balance sheet as collateral for the letters of credit, respectively. The following table summarizes our primary office leases as of December 31, 2021 (in thousands, other than term): Location Lease Termination Term (in years) Future Minimum Lease Commitments Letter of Credit Amount Required Arlington, VA 10.1 $ 35,581 $ 1,579 Riverside, IL 9.3 41,408 232 Edison, NJ 4.3 2,180 222 Pune, India 1.7 1,382 — Brea, CA 0.4 462 — The following table summarizes the components of our lease expense (in thousands): For the Year Ended December 31, 2021 2020 2019 Operating lease cost $ 12,991 $ 15,848 $ 13,903 Amortization of right-of-use assets — 299 598 Interest expense — 3 26 Variable lease cost 5,036 5,097 4,177 Total lease cost $ 18,027 $ 21,247 $ 18,704 Maturity of lease liabilities (in thousands) as of December 31, 2021, is as follows: Operating lease expense 2022 10,916 2023 9,258 2024 8,968 2025 8,653 2026 7,988 Thereafter 39,972 Total lease payments 85,755 Less: Interest 20,964 Present value of lease liabilities $ 64,791 Our weighted-average discount rate and our weighted remaining lease terms (in years) are as follows: December 31, 2021 2020 2019 Weighted average discount rate 6.38 % 6.44 % 6.25 % Weighted average remaining lease term 8.8 9.4 9.9

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share The following table sets forth the computation of basic and diluted earnings per share available for common stockholders (in thousands, except per share data): For the Year Ended December 31, 2021 2020 2019 Loss from continuing operations $ (30,284) $ (328,172) $ (307,193) Income (loss) from discontinued operations, net of tax (7,317) (6,074) 1,613 Net loss (37,601) (334,246) (305,580) Less: Net loss attributable to non-controlling interests — — (3,609) Net loss available for common shareholders - basic and diluted $ (37,601) $ (334,246) $ (301,971) Weighted-average common shares outstanding - basic and diluted 86,067 84,928 82,364 Income (loss) per common share Basic and diluted Continuing operations $ (0.35) $ (3.86) $ (3.73) Discontinued operations (0.09) (0.08) 0.02 Non-controlling interests — — 0.04 Basic and diluted income (loss) per share attributable to common shareholders of Evolent Health, Inc. $ (0.44) $ (3.94) $ (3.67) Anti-dilutive shares (in thousands) excluded from the calculation of weighted-average common shares presented above are presented below: For the Year Ended December 31, 2021 2020 2019 Exchangeable Class B common stock — — 1,399 Restricted stock units ("RSUs"), performance-based RSUs and leveraged stock units ("LSUs") 1,807 797 813 Stock options 2,036 1,141 1,324 Convertible senior notes 12,602 11,206 10,361 Total 16,445 13,144 13,897

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation 2011 and 2015 Equity Incentive Plans The Company issues awards, including stock options, performance-based stock options, restricted stock units, performance-based restricted stock units and leveraged stock units, under the Evolent Health Holdings, Inc. 2011 Equity Incentive Plan (the “2011 Plan”) and the 2015 Evolent Health, Inc. Omnibus Incentive Compensation Plan (the “2015 Plan”). We assumed the 2011 Plan in connection with the merger of Evolent Health Holdings with and into Evolent Health, Inc. The 2011 Plan allows for the grant of an array of equity-based and cash incentive awards to our directors, employees and other service providers. The 2011 Plan was amended on September 23, 2013, to increase the number of shares authorized to 9.1 million of the Company’s common stock. As of December 31, 2021 and 2020, 4.8 million stock options and 3.8 million shares of restricted stock have been issued, net of forfeitures, under the 2011 Plan. On May 1, 2015, the Board of Directors approved and authorized the 2015 Plan which provides for the issuance of up to 6.0 million shares of the Company’s Class A common stock to employees and non-employee directors of the Company and its consolidated subsidiaries. The 2015 Plan was amended on June 13, 2018 and April 15, 2021, to increase the number of shares authorized to 10.5 million and 15.4 million, respectively. Upon shareholder approval of the amended 2015 Plan in 2018, the 2011 Plan was automatically terminated and no further awards may be granted under the 2011 Plan. The 2011 Plan continues to govern awards previously granted under the 2011 Plan. As of December 31, 2021, 2.8 million of stock options, 4.5 million RSUs, 1.1 million LSUs and 0.3 million PSUs, have been issued, net of forfeitures, under the 2015 Plan. As of December 31, 2020, 2.8 million stock options, 3.5 million RSUs and 1.2 million LSUs, have been issued, net of forfeitures, under the 2015 Plan. We follow an employee model for our stock-based compensation as awards are granted in the stock of the Company to employees and non-employee directors of the Company or its consolidated subsidiaries. Following the adoption of ASU 2018-07 during 2018, we also follow the employee model for stock-based compensation for awards granted to acquire goods and services from non-employees. Stock-based Compensation Expense Total compensation expense by award type and line item in our consolidated financial statements was as follows (in thousands): For the Year Ended December 31, 2021 2020 2019 Award Type Stock options $ 1,337 $ 2,927 $ 4,237 Performance-based stock options — 75 448 RSUs 9,606 7,763 8,877 Performance-based RSUs 2,471 — (388) LSUs 3,297 3,841 2,444 Total compensation expense by award type $ 16,711 $ 14,606 $ 15,618 Line Item Cost of revenue $ 2,263 $ 1,811 $ 2,673 Selling, general and administrative expenses 14,448 12,795 12,945 Total compensation expense by financial statement line item $ 16,711 $ 14,606 $ 15,618 No stock-based compensation was capitalized as software development costs for the years ended December 31, 2021, 2020 and 2019. Total unrecognized compensation expense (in thousands) and expected weighted-average period (in years) by award type for all of our stock-based incentive plans were as follows: As of December 31, 2021 Unrecognized Compensation Expense Weighted Average Period (years) Stock options $ 512 0.57 RSUs 26,104 1.69 LSUs 2,422 1.19 Performance-based RSUs $ 4,121 3.17 Total $ 33,159 Stock Options Other than the performance-based stock options described below, options awarded under the incentive compensation plans are generally subject to a four-year graded service vesting period where 25% of the award vests after each year of service and have a maximum term of 10 years. Information with respect to our options is presented in the following disclosures. The option price assumptions used for our stock option awards for the year ended December 31, 2019, were as follows: Weighted-average fair value per option granted $ 6.52 Assumptions: Expected term (in years) 6.25 Expected volatility 51.6 % Risk-free interest rate 1.9% - 2.7% Dividend yield — % The fair value of options is determined using a Black-Scholes options valuation model with the assumptions disclosed in the table above. The dividend rate is based on the expected dividend rate during the expected life of the option. Expected volatility is based on the historical volatility over the most recent period commensurate with the estimated expected term of the Company’s awards due to the limited history of our own stock price. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. The expected life represents the period of time the stock options are expected to be outstanding and is based on the simplified method. Under the simplified method, the expected life of an option is presumed to be the midpoint between the vesting date and the end of the contractual term. We used the simplified method due to the lack of sufficient historical exercise data to provide a reasonable basis upon which to otherwise estimate the expected life of the stock options. Information with respect to our stock options (in thousands), including weighted-average remaining contractual term (in years) and aggregate intrinsic value (in thousands) was as follows: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2020 4,070 $ 9.32 5.25 $ 12,578 Exercised (1,490) 8.92 Forfeited (31) 15.23 Outstanding as of December 31, 2021 2,549 $ 9.49 3.99 $ 46,342 Vested and expected to vest after December 31, 2021 2,549 $ 9.49 3.99 $ 46,342 Exercisable as of December 31, 2021 2,301 $ 9.11 3.71 $ 42,717 The total fair value of options vested during the years ended December 31, 2021, 2020 and 2019, was $4.9 million, $3.6 million and $5.9 million, respectively. The total intrinsic value of options exercised during 2021, 2020 and 2019 was $20.8 million, $2.2 million and $0.6 million, respectively. We issue new shares to satisfy option exercises. Performance-based stock option awards In March 2016, the Company granted approximately 0.3 million performance-based options to certain employees to create incentives for continued long-term success and to more closely align executive pay with our stockholders’ interests. Each of the grants is subject to market-based vesting, as follows: • one-third of the shares subject to the option award will vest in the event that the average closing price of the Company’s Class A common stock on the NYSE is at least $13.35 per share for a consecutive ninety day period; • one-third of the shares subject to the option award will vest in the event that the average closing price of the Company’s Class A common stock on the NYSE is at least $16.43 per share for a consecutive ninety • one-third of the shares subject to the option award will vest in the event that the average closing price of the Company’s Class A common stock on the NYSE is at least $19.51 per share for a consecutive ninety In addition, the percentage of options per tranche that has satisfied the market-based performance hurdle is also subject to a service completion schedule. The aggregate percentage of options eligible to vest is based upon each of the service completions dates below: • 50% of the shares subject to the option award vested on March 1, 2019, and • 50% of the shares subject to the option award vested on March 1, 2020. We measured the fair value of the performance-based stock options using a Monte Carlo simulation approach with the following assumptions: risk-free interest rate of 1.83%, volatility of 65%, expected term of ten years and dividend yield of 0% as we do not currently pay dividends nor expect to do so during the expected option term. These inputs resulted in a weighted-average fair value per option granted of $6.68. During 2016 all of the average stock price milestones were achieved and therefore the awards are now only subject to the service completion obligations. Information with respect to our performance-based stock options (shares and aggregate intrinsic value shown in thousands, weighted-average remaining contractual term shown in years) was as follows: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2020 268 $ 10.27 6.17 $ (326) Outstanding as of December 31, 2021 268 10.27 4.16 5,620 Vested and expected to vest after December 31, 2021 268 $ 10.27 4.16 $ 5,620 Restricted Stock Units Other than the performance-based RSUs described below, and other than RSUs granted to our non-employee directors which have a one year vesting period, RSUs awarded under the incentive compensation plans are generally subject to a four-year graded service vesting period where 25% of the award vests after each year of service and are issued to the participants for no consideration. During 2018, we also granted certain RSUs with a one-year vesting period in conjunction with the New Century Health transaction. Information with respect to our RSUs (not including performance-based RSUs) is presented below (in thousands, except for weighted-average grant-date fair value): Total RSUs Weighted Average Grant Date Fair Value Outstanding as of December 31, 2020 1,737 $ 10.13 Granted 1,276 21.10 Forfeited (243) 12.74 Vested (683) 10.68 Outstanding as of December 31, 2021 2,087 $ 16.35 During the years ended December 31, 2021, 2020 and 2019, we granted RSUs with a weighted-average grant date fair value of $21.10, $8.88 and $10.66, respectively, which represents the weighted-average closing price of our common stock on the grant date. The total fair value of RSUs vested during the years ended December 31, 2021, 2020 and 2019 was $7.3 million, $6.1 million and $7.3 million, respectively. Leveraged Stock Unit Awards During 2020 and 2019, the Company granted 0.5 million and 0.7 million leveraged stock units, respectively, to certain employees to create incentives for continued long-term success and to more closely align executive pay with our stockholders’ interests. Each of the grants is subject to share price-based vesting on the business day following the third anniversary of the grant date, as follows: • If the stock price has increased by 33.3%, 75% of the shares will vest • If the stock price has increased by 50%, 100% of the shares will vest • If the stock price has increased by 100%, 150% of the shares will vest • If the stock price has increased by 200%, 200% of the shares will vest (this is the maximum possible vest amount) The price assumptions used for our leveraged stock unit awards were as follows: For the Year Ended December 31, 2020 2019 Weighted-average fair value per leveraged stock unit granted $ 8.90 $ 6.52 Assumptions: Expected term 10 years 10 years Expected volatility 62.1 % 51.7 % Risk-free interest rate 0.85% 2.54% Dividend yield — % — % The fair value of leveraged stock units is determined using a Black-Scholes valuation model with the assumptions disclosed in the table above. The dividend rate is based on the expected dividend rate during the expected life of the award. Expected volatility is based on the historical volatility over the most recent period commensurate with the estimated expected term of the Company’s awards due to the limited history of our own stock price. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. The expected life represents the period of time the awards are expected to be outstanding and is based on the simplified method. Under the simplified method, the expected life of an award is presumed to be the midpoint between the vesting date and the end of the contractual term. We used the simplified method due to the lack of sufficient historical exercise data to provide a reasonable basis upon which to otherwise estimate the expected life of the awards. Information with respect to our leveraged stock unit awards (shares and aggregate intrinsic value shown in thousands, weighted-average remaining contractual term shown in years) was as follows: Leveraged Stock Units Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2021 1,084 $ 11.07 7.68 $ 17,993 Vested and expected to vest after December 31, 2021 1,084 $ 11.07 7.68 $ 17,993 Performance-based RSUs During 2021, the Company granted 0.3 million performance-based RSUs to certain employees to create incentives for continued long-term success and to more closely align executive pay with our stockholders’ interests. A two two The price assumptions used for our performance based stock unit awards were as follows: 1st Tranche 2nd Tranche Weighted-average fair value per performance based stock unit granted $ 20.64 $ 20.69 Assumptions: Expected term 2 years 3 years Expected volatility 89.5 % 77.7 % Risk-free interest rate 0.12 % 0.25 % Dividend yield — % — % The fair value of performance based stock units is determined using a Black-Scholes valuation model with the assumptions disclosed in the table above. The dividend rate is based on the expected dividend rate during the expected life of the award. Expected volatility is based on the historical volatility over the most recent period commensurate with the estimated expected term of the Company’s awards due to the limited history of our own stock price. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. The expected life represents the period of time the awards are expected to be outstanding and is based on the simplified method. Under the simplified method, the expected life of an award is presumed to be the midpoint between the vesting date and the end of the contractual term. We used the simplified method due to the lack of sufficient historical exercise data to provide a reasonable basis upon which to otherwise estimate the expected life of the awards. Information with respect to our performance based restricted stock unit awards (shares and aggregate intrinsic value shown in thousands, weighted-average remaining contractual term shown in years) was as follows: Performance Based Stock Units Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2021 319 $ 20.67 9.16 $ 2,233 Vested and expected to vest after December 31, 2021 319 $ 20.67 9.16 $ 2,233

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes An income tax expense (benefit) of $0.5 million, $(2.4) million, and $(22.8) million was recognized for the years ended December 31, 2021, 2020 and 2019, respectively. Our loss from continuing operations before income taxes was as follows (in thousands): For the Year Ended December 31, 2021 2020 2019 Domestic $ (32,719) $ (332,373) $ (331,033) Foreign 2,918 1,833 1,045 Loss from continuing operations before income taxes $ (29,801) $ (330,540) $ (329,988) Components of income tax expense (benefit) (in thousands) consist of the following: For the Year Ended December 31, 2021 2020 2019 Current Federal $ (1,469) $ (2,305) $ 185 State and local 1,449 200 14 Foreign 1,027 721 399 Total current tax expense (benefit) 1,007 (1,384) 598 Deferred Federal (5,866) (38,258) (27,307) State and local (4,021) (9,565) (5,046) Foreign (493) (303) 6 Total deferred tax expense (benefit) (10,380) (48,126) (32,347) Change in valuation allowance 9,856 47,142 8,954 Total tax expense (benefit) $ 483 $ (2,368) $ (22,795) A reconciliation of the U.S. statutory tax rate to our effective tax rate is presented below: For the Year Ended December 31, 2021 2020 2019 U.S. statutory tax rate 21.0 % 21.0 % 21.0 % U.S. state income taxes, net of U.S. federal tax benefit 1.9 % 2.9 % 5.0 % Foreign earnings at other than U.S. rates 0.3 % — % (0.1) % Change in valuation allowance (33.1) % (14.3) % (2.7) % Benefit of net operating loss carryback provision — % 1.1 % — % Non-deductible goodwill impairment — % (11.5) % (15.6) % Non-controlling interest — % — % (0.3) % Nondeductible excess compensation (10.1) % (0.3) % (0.5) % Excess tax benefits (shortfalls) on stock-based compensation 8.1 % (0.3) % (0.2) % Convertible debt extinguishment (1.5) % — % — % Change in uncertain tax positions 0.2 % — % 0.1 % Nontaxable earnout — % — % (1.4) % Change in state rate 6.8 % 1.3 % (0.7) % Return to provision 6.6 % (0.8) % 1.0 % Change in indefinite reinvestment assertion for domestic subsidiaries — % 1.0 % 2.6 % Tax sharing settlement (1.1) % — % — % Other, net (0.7) % 0.6 % (1.3) % Effective tax rate (1.6) % 0.7 % 6.9 % Deferred tax balances reflect the impact of temporary differences between the carrying amount of assets and liabilities and their tax basis and are stated at the tax rates expected to be in effect when the temporary differences are expected to be recovered or settled. Significant components of the Company’s deferred tax assets and liabilities (in thousands) were as follows: As of December 31, 2021 2020 Deferred Tax Assets Start-up and organizational costs $ 103 $ 117 Goodwill 18,774 23,778 Operating lease liabilities 15,968 15,963 Accrued expenses 10,345 7,434 Stock based compensation 8,714 8,530 Net operating loss carryforwards 130,242 123,604 Federal and state research tax credits 1,828 1,828 Fixed assets 480 131 Interest deduction limitation 7,795 2,452 Outside basis differences 1,972 197 Other 9,236 8,428 Subtotal 205,457 192,462 Valuation allowance (101,345) (89,723) Total deferred tax assets 104,112 102,739 Deferred Tax Liabilities Internally developed software costs 12,501 12,973 Intangible assets 48,677 49,053 Right-of-use assets - Operating 12,284 13,122 Contract fulfillment costs 8,317 6,375 Convertible debt 17,604 20,411 Other 5,387 1,484 Total deferred tax liabilities 104,770 103,418 Net deferred tax assets (liabilities) $ (658) $ (679) Changes in our valuation allowance (in thousands) were as follows: For the Year Ended December 31, 2021 2020 Balance at beginning-of-year $ 89,723 $ 50,519 Charged to costs and expenses 9,856 47,142 Charged (credited) to other accounts (1) 1,766 (7,938) Balance at end-of-year $ 101,345 $ 89,723 (1) Amounts charged (credited) to other accounts includes $1.8 million charged to discontinued operations for the year ended December 31, 2021 and $8.6 million credited to additional paid-in-capital, partially offset by $0.7 million charged to retained earnings, for the year ended December 31, 2020. For the year ended December 31, 2021, the effective tax rate was (1.6)% and the corresponding tax expense recorded was $0.5 million. The income tax expense recorded by the Company in 2021 primarily relates to foreign taxes and the impact of the valuation allowance recorded against the Company’s net deferred tax assets, with the exception of indefinite lived components and those expected to reverse outside of the net operating loss carryover period. For the year ended December 31, 2020, the effective tax rate was 0.7% and the corresponding tax benefit recorded was $2.4 million. The income tax benefit recorded by the Company in 2020 primarily relates to the impacts from the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). On March 27, 2020, in response to the COVID-19 pandemic, the CARES Act, was signed into law. The CARES Act allowed net operating losses (“NOLs”) incurred in 2018, 2019 and 2020 to be carried back to each of the five preceding taxable years for the recovery of previously paid federal income taxes. The Company recorded an income tax benefit related to carrying back New Century Health’s 2018 NOL as part of a federal income tax refund claim for taxes it paid on income in 2013 and 2014. The remaining income tax provisions included in the CARES Act, apart from the aforementioned NOL carryback, did not have a significant impact on the Company. For the year ended December 31, 2019, the effective tax rate was 6.9%, and the corresponding tax benefit recorded was $22.8 million. Our effective tax rate in 2019 was impacted by the tax expense for the impairment of non-deductible goodwill, change in valuation allowance for current year losses, and offset in part by the tax effects resulting from the Company’s acquisition of all remaining Class B units of Evolent Health LLC, resulting in it becoming a disregarded entity for U.S. federal and state income purposes on December 26, 2019. The change in Evolent Health LLC’s tax status resulted in a tax benefit from the reversal of the Company’s deferred tax liability related to its investment in certain U.S. corporate subsidiaries through Evolent Health LLC, offset by an increase in valuation allowance. The Company filed a consolidated tax return beginning January 1, 2020, which resulted in a tax benefit offsetting the change in valuation allowance to the extent the deferred tax liabilities of our U.S. corporate subsidiaries had been used as a source of future taxable income to support the Company’s deferred tax assets. Our valuation allowance assessment is made without considering deferred tax liabilities of $1.9 million established with respect to certain indefinite-lived components that cannot be utilized against indefinite-lived deferred tax assets or components that are expected to reverse outside of the net operating loss carryover period, as these are not considered a source of future taxable income for realizing our deferred tax assets. As of December 31, 2021, the Company had $203.7 million of federal and $290.8 million of state NOL carryforwards available to offset future taxable income that begin to expire in 2032 and 2022, respectively, and $292.9 million federal and $196.0 million of state NOLs with an indefinite carryforward period, subject to a utilization limit of 80% of taxable income in any given year. However, as it is more likely than not that such tax benefit will not be realized based on our evaluation, we have established a valuation allowance against those NOLs. Furthermore, Internal Revenue Code Section 382 imposes limitations on the utilization of NOLs in the event of certain changes in ownership of the Company, which may have occurred or could occur in the future. This could result in an annual limit on the Company’s ability to utilize NOLs and could cause U.S. federal income taxes to be due sooner than if no such limitations applied. As of December 31, 2021, the Company had $2.1 million and $0.3 million of research and development credits for federal and state income tax purposes, which could expire unutilized beginning in 2037 and 2028, respectively. The Company has established a valuation allowance against those credits. Changes in our unrecognized tax benefits (in thousands) were as follows: For the Year Ended December 31, 2021 2020 2019 Balance at beginning-of-year $ 678 $ 753 $ 934 Lapse of statute of limitations (69) (75) (181) Balance at end-of-year $ 609 $ 678 $ 753 We are subject to taxation in various jurisdictions in the U.S. and India. Tax years 2011 and all subsequent periods remain subject to examination by the U.S. federal and state taxing jurisdictions due to the availability of NOL carryforwards. Included in the balance of unrecognized tax benefits as of December 31, 2021, are $0.6 million of tax benefits that, if recognized, would not affect the overall effective tax rate, due to the offsetting impact on the Company’s valuation allowance. The Company has not recognized interest and penalties related to uncertain tax positions due to the current NOL position. The Company had recognized $0.7 million of uncertain tax positions as of December 31, 2020, and $0.8 million as of December 31, 2019. The Company and its subsidiaries are not currently subject to income tax audits in any U.S. state or local jurisdiction, or any foreign jurisdiction, for any tax year. Tax Receivables Agreement Pursuant to the Offering Reorganization, Class B Exchanges increased our tax basis in our share of Evolent Health LLC’s tangible and intangible assets. These increases in tax basis increased our depreciation and amortization deductions and create other tax benefits and, therefore, may reduce the amount of tax that we would otherwise be required to pay in the future. In addition, certain NOLs of Evolent Health Holdings (and of an affiliate of TPG) are available to us as a result of the Offering Reorganization. In connection with the Offering Reorganization, we entered into the TRA with the holders of Class B common units. The agreement requires us to pay to such holders 85% of the cash savings, if any, in U.S. federal, state and local, and foreign income tax (as applicable) we realize as a result of any deductions attributable to future increases in tax basis following the Class B Exchanges (calculated assuming that any post-offering transfer of Class B common units had not occurred) or deductions attributable to imputed interest or future increases in tax basis following payments made under the TRA. We are accounting for these payments as contingent liabilities and will recognize them in our Consolidated Statements of Operations and Comprehensive Income (Loss) when their realization becomes probable. Additionally, pursuant to the same agreement we will pay the former stockholders of Evolent Health Holdings 85% of the amount of the cash savings, if any, in U.S. federal, state and local, and foreign income tax that we realize as a result of the utilization of the NOLs of Evolent Health Holdings (and the affiliate of TPG) attributable to periods prior to the Offering Reorganization, approximately $79.3 million, as well as deductions attributable to imputed interest on any payments made under the agreement.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans We sponsor a tax-qualified 401(k) retirement plan that provides eligible U.S. employees with an opportunity to save for retirement on a tax advantaged basis. We make matching contributions to the plan in accordance with the plan documents and various limitations under Section 401(a) of the Internal Revenue Code of 1986, as amended. The Company made $5.4 million, $6.2 million and $2.6 million in contributions to the 401(k) plan for the years ended December 31, 2021, 2020 and 2019, respectively. Total contributions for the year ended December 31, 2020, are net of $0.2 million from discontinued operations.

Investments in Equity Method In

Investments in Equity Method Investees	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investments in Equity Method Investees	Investments in Equity Method Investees The Company holds ownership interests in joint ventures and other entities which are accounted for under the equity method. The Company evaluates its interests in these entities to determine whether they meet the definition of a VIE and whether the Company is required to consolidate these entities. A VIE is consolidated by its primary beneficiary, which is the party that has both (i) the power to direct the activities that most significantly impact the economic performance of the VIE and (ii) a variable interest that could potentially be significant to the VIE. To determine whether or not a variable interest the Company holds could potentially be significant to the VIE, the Company considers both qualitative and quantitative factors regarding the nature, size and form of the Company's involvement with the VIE. The Company has determined that its interests in these entities meet the definition of a variable interest, however, the Company is not the primary beneficiary since it does not have the power to direct activities, therefore, the Company did not consolidate the VIEs. As of December 31, 2021 and 2020, the Company’s economic interests in its equity method investments ranged between 4% and 39%, and 4% and 38%, respectively, and voting interests in its equity method investments ranged between 25% and 40%, respectively. The Company determined that it has significant influence over these entities but that it does not have control over any of the entities. Accordingly, the investments are accounted for under the equity method of accounting and the Company is allocated its proportional share of the entities’ earnings and losses for each reporting period. The Company’s proportional share of the gain (loss) from these investments was approximately $13.2 million, $10.0 million and $(9.5) million for the years ended December 31, 2021, 2020 and 2019, respectively. The Company signed services agreements with certain of the aforementioned entities to provide certain management, operational and support services to help manage elements of their service offerings. Revenue related to these services agreements were $15.9 million, $192.8 million and $41.5 million for the years ended December 31, 2021, 2020 and 2019, respectively. Unconsolidated VIEs Global As of March 31, 2020, the Oklahoma Insurance Division (“OID”) informed GlobalHealth, Inc. that in response to the COVID-19 pandemic, the OID required GlobalHealth, Inc. to increase its regulatory capital surplus by May 15, 2020. It would otherwise be placed into receivership if additional financing could not be secured. Certain investors agreed to provide liquidity as necessary to increase statutory capital reserves to no lower than 300%. In connection with the investment, GlobalHealth, Inc. transferred 100% of the equity interests in GlobalHealth, Inc. to the new investors for no consideration. Closing of this transaction occurred on May 13, 2020. As a result of this transaction, we recorded a non-cash impairment charge of approximately $47.1 million, representing the total value of our investment, in impairment of equity method investments on the consolidated statements of operations and comprehensive income (loss) for the year ended December 31, 2020.

Non-controlling Interests

Non-controlling Interests	12 Months Ended
	Dec. 31, 2021
Noncontrolling Interest [Abstract]
Non-controlling Interests	Non-controlling InterestsImmediately following the Offering Reorganization and IPO in May 2015, the Company owned 70.3% of Evolent Health LLC. The Company’s ownership percentage changes with the issuance of Class A or Class B common stock and Class B Exchanges. In order to account for any changes in the Company’s ownership of Evolent Health LLC, we record a reclassification of equity between non-controlling interests and shareholders’ equity attributable to Evolent Health, Inc. On September 1, 2020, in connection with the consolidation of EVH Passport, the Company recognized a $25.7 million non-controlling interest for the Sponsors’ 30% equity interest in EVH Passport which represented the fair value of the non-controlling interest as of the date of consolidation. Pursuant to the shareholders’ agreement with the Sponsors, the Company was required to acquire the Sponsors’ 30% ownership interest for $20.0 million on or prior to December 31, 2021. On November 16, 2020, the Company acquired the Sponsors’ 30% equity interest and reclassified the non-controlling interests into shareholders’ equity attributable to Evolent Health, Inc. As a result of this transaction, the Company recorded a $5.7 million gain on consolidation for the year ended December 31, 2020 in gain (loss) on disposal of assets and consolidation on the consolidated statements of operations. Changes in non-controlling interests (in thousands) for year ended December 31, 2020, was as follows: Non-controlling interests balance as of beginning of period $ 6,689 Issuance of non-controlling interest 25,749 Disposal of assets (6,689) Redemption of Sponsor’s equity (25,749) Non-controlling interests balance as of end of period $ —

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement GAAP defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability (an exit price) assuming an orderly transaction in the most advantageous market at the measurement date. GAAP also establishes a hierarchical disclosure framework which prioritizes and ranks the level of observability of inputs used in measuring fair value. These tiers include: • Level 1 - inputs to the valuation methodology are quoted prices available in active markets for identical instruments as of the reporting date; • Level 2 - inputs to the valuation methodology are other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date and the fair value can be determined through the use of models or other valuation methodologies; and • Level 3 - inputs to the valuation methodology are unobservable inputs in situations where there is little or no market activity for the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the particular asset or liability being measured. Recurring Fair Value Measurements In accordance with GAAP, certain assets and liabilities are required to be recorded at fair value on a recurring basis. The following table summarizes the Company’s assets and liabilities measured at fair value on a recurring basis (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Contingent consideration (1) $ — $ — $ 28,700 $ 28,700 Total fair value of liabilities measured on a recurring basis $ — $ — $ 28,700 $ 28,700 December 31, 2020 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents (2) $ 5,877 $ — $ — $ 5,877 Total fair value of assets measured on a recurring basis $ 5,877 $ — $ — $ 5,877 Liabilities Warrants (3) $ — $ — $ 13,730 $ 13,730 Total fair value of liabilities measured on a recurring basis $ — $ — $ 13,730 $ 13,730 (1) Represents the fair value of earn-out consideration related to the Vital Decisions transaction as described in Note 4. (2) Represents the cash and cash equivalents and restricted cash and restricted investments that were held in money market funds as of December 31, 2020. (3) Represents the fair value of 1,513,786 shares issuable under the warrant agreements discussed in Note 10. The warrants were settled in January 2021. The Company recognizes any transfers between levels within the hierarchy as of the beginning of the reporting period. There were no transfers between fair value levels during the years ended December 31, 2021 and 2020, respectively. In the absence of observable market prices, the fair value is based on the best information available and involves a significant degree of judgment, taking into consideration a combination of internal and external factors, including the appropriate risk adjustments for non-performance and liquidity risks. As discussed in Note 4 , the acquisition of Vital Decisions includes a provision for additional equity consideration contingent upon the Company obtaining certain annualized performance metrics during the three months ending December 31, 2022. The fair value of the contingent equity consideration was estimated based on the real options approach, a form of the income approach, which estimated the probability of the Company achieving future revenues under the agreement. The significant unobservable inputs used in the fair value measurement of the Vital Decisions contingent consideration are the risk-neutral (probability weighted) earnout consideration and the applicable discount rate. A significant increase in the risk-neutral (probability weighted) earnout consideration or decrease in discount rate in isolation would result in a significantly higher fair value of the contingent consideration. In conjunction with the Credit Agreement discussed in Note 10, the Company entered into warrant agreements whereby it agreed to sell to the holders of the warrants an aggregate of 1,513,786 shares of Class A common stock. The fair value of the warrants was estimated based on the Black-Scholes model which incorporates the constant price variation of the stock, the time value of money, the option's strike price, and the time to the option's expiry. The significant unobservable inputs used in the fair value measurement of the warrants are the stock price volatility and annual risk free rate. A significant increase in the stock price or discount rate in isolation would have resulted in a significantly higher fair value of the contingent consideration. The changes in our liabilities measured at fair value for which the Company uses Level 3 inputs to determine fair value for the years ended December 31, 2021 and 2020 are as follows (in thousands): For the Year Ended December 31, 2021 2020 Balance as of beginning of period $ 13,730 $ 16,975 Additions 14,600 — Settlements (13,730) (3,500) Realized and unrealized losses, net 14,100 255 Balance as of end of period $ 28,700 $ 13,730 The following table summarizes the fair value (in thousands), valuation techniques and significant unobservable inputs of our Level 3 fair value measurements as of the periods presented: December 31, 2021 Fair Valuation Significant Assumption or Value Technique Unobservable Inputs Input Ranges Contingent consideration $ 28,700 Real options approach Risk-neutral expected earnout consideration $ 30,935 Discount rate 6.04 % December 31, 2020 Fair Valuation Significant Assumption or Value Technique Unobservable Inputs Input Ranges Warrants $ 13,730 Black-Scholes Stock price volatility 62.2 % Annual risk free rate 0.2 % Nonrecurring Fair Value Measurements In addition to the assets and liabilities that are recorded at fair value on a recurring basis, the Company records certain assets and liabilities at fair value on a nonrecurring basis as required by GAAP. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges. This includes assets and liabilities recorded in business combinations or asset acquisitions, goodwill, intangible assets, property, plant and equipment, held-to-maturity investments and equity method investments. While not carried at fair value on a recurring basis, these items are continually monitored for indicators of impairment that would indicate current carrying value is greater than fair value. In those situations, the assets are considered impaired and written down to current fair value. Other Fair Value Disclosures The carrying amounts of cash and cash equivalents (those not held in a money market fund), restricted cash, receivables, prepaid expenses, accounts payable, accrued liabilities and accrued compensation approximate their fair values because of the relatively short-term maturities of these items and financial instruments. See Note 10 for information regarding the fair value of the 2024 Notes, 2025 Notes and 2021 Notes.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Parties	Related Parties The entities described below are considered related parties and the balances and/or transactions with them are reported in our consolidated financial statements. As discussed in Note 17, the Company had economic interests in several entities that are accounted for under the equity method of accounting, including EVH Passport which has been consolidated into the Company’s financial statements since September 1, 2020. The Company has allocated its proportional share of the investees’ earnings and losses each reporting period. In addition, Evolent has entered into services agreements with certain of the entities to provide certain management, operational and support services to help the entities manage elements of their service offerings. The Company also works with UPMC, one of its founding investors. The Company’s relationship with UPMC is a subcontractor relationship where UPMC has agreed to execute certain tasks (primarily TPA services) relating to certain customer commitments. This relationship is currently in wind-down. The following table presents assets and liabilities attributable to our related parties as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 Assets Accounts receivable, net $ 2,719 $ 9,474 Prepaid expenses and other current assets 15 51 Prepaid expenses and other noncurrent assets 4,877 4,554 Liabilities Accounts payable $ 1,967 $ 2,509 Accrued liabilities 1,120 1,520 Reserve for claims and performance-based arrangements 734 435 The following table presents revenues and expenses attributable to our related parties for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Revenue Transformation services $ — $ 5,416 $ 4,009 Platform and operations services 45,082 226,339 60,325 Expenses Cost of revenue (exclusive of depreciation and amortization expenses) 3,063 2,863 28,954 Selling, general and administrative expenses 285 113 991

Repositioning and Other Changes

Repositioning and Other Changes	12 Months Ended
	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
Repositioning and Other Changes	Repositioning and Other Changes We continually assess opportunities to improve operational effectiveness and efficiency to better align our expenses with revenues, while continuing to make investments in our solutions, systems and people that we believe are important to our long-term goals. Across 2020, we divested or agreed to divest a majority of our health plan assets, including certain assets of EVH Passport, which represented a significant revenue stream for the Company. In parallel with these divestitures, we contracted with a third-party vendor to review our operating model and organizational design in order to improve our profitability, create value through our solutions and invest in strategic opportunities in future periods. In the fourth quarter of 2020, we committed to certain operational efficiency and profitability actions that we are taking in order to accomplish these objectives (“Repositioning Plan”). These actions included making organizational changes across our business as well as other profitability initiatives expected to result in reductions in force, re-aligning of resources as well as other potential operational efficiency and cost-reduction initiatives that will provide future benefit to the Company. The Repositioning Plan concluded in the fourth quarter of 2021. The following table provides a summary of our total costs associated with the Repositioning Plan for the years ended December 31, 2021 and 2020, by major type of cost (in thousands): For the Year Ended December 31, Cumulative Amount Incurred through December 31, 2021 2021 2020 Severance and termination benefits $ 185 $ — $ 185 Office space consolidation 2,742 — 2,742 Professional services 4,391 1,275 5,666 Total $ 7,318 $ 1,275 $ 8,593

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting We define our reportable segments based on the way the CODM, the chief executive officer, manages the operations for purposes of allocating resources and assessing performance commencing with the three months ended March 31, 2021. We classify our operations into two reportable segments as follows: • Evolent Health Services, which houses our Administrative Simplification solution and certain supporting population health infrastructure; and • Clinical Solutions, which includes our specialty care management and physician-oriented total cost of care solutions, along with the New Century Health and Evolent Care Partners brands. In the ordinary course of business, our reportable segments enter into transactions with one another. While intersegment transactions are treated like third-party transactions to determine segment performance, the revenues and expenses recognized by the segment that is the counterparty to the transaction are eliminated in consolidation and do not affect consolidated results. The CODM uses revenue in accordance with U.S. GAAP and Adjusted EBITDA as the relevant segment performance measures to evaluate the performance of the segments and allocate resources. Adjusted EBITDA is a segment performance financial measure that offers a useful view of the overall operation of our businesses and may be different than similarly-titled segment performance financial measures used by other companies. Adjusted EBITDA is defined as net loss attributable to common shareholders of Evolent Health, Inc. before interest income, interest expense, (provision) benefit for income taxes, depreciation and amortization expenses, adjusted to exclude equity method investment impairment, gain on transfer of membership, loss on repayment of debt, loss on extinguishment of debt, goodwill impairment, gain (loss) from equity method investees, changes in fair value of contingent consideration and indemnification asset, net loss attributable to non-controlling interests, other income (expense), net, repositioning costs, stock-based compensation expense, severance costs, amortization of contract cost assets, strategy and shareholder advisory services, acquisition-related costs and gain (loss) from discontinued operations. Management considers revenue and Adjusted EBITDA to be the appropriate metrics to evaluate and compare the ongoing operating performance of our segments on a consistent basis across reporting periods as they eliminate the effect of items which are not indicative of each segment's core operating performance. The following tables present our segment information for the years ended December 31, 2021, 2020 and 2019 (in thousands). Segment information for the years ended December 31, 2020 and 2019 (including segments total Adjusted EBITDA) has been restated to conform to the reporting structure change described in Note 2. Evolent Health Services Clinical Solutions Intersegment Subtotal Corporate (1) Consolidated Revenue For the Year Ended December 31, 2021 Transformation services $ 11,204 $ — $ — $ 11,204 $ — $ 11,204 Platform and operations services 300,423 598,144 (1,814) 896,753 — 896,753 Total revenue $ 311,627 $ 598,144 $ (1,814) $ 907,957 $ — $ 907,957 For the Year Ended December 31, 2020 Transformation services $ 11,990 $ — $ — $ 11,990 $ — $ 11,990 Platform and operations services 373,144 542,279 (2,774) 912,649 — 912,649 Total revenue $ 385,134 $ 542,279 $ (2,774) $ 924,639 $ — $ 924,639 For the Year Ended December 31, 2019 Transformation services $ 15,203 $ — $ — $ 15,203 $ — $ 15,203 Platform and operations services 394,328 278,217 (626) 671,919 — 671,919 Total revenue $ 409,531 $ 278,217 $ (626) $ 687,122 $ — $ 687,122 Evolent Health Services Clinical Solutions Subtotal Corporate (1) Segments Total For the Year Ended December 31, 2021 Adjusted EBITDA $ 17,063 $ 82,920 $ 99,983 $ (33,666) $ 66,317 For the Year Ended December 31, 2020 Adjusted EBITDA $ 57,731 $ 26,864 $ 84,595 $ (36,022) $ 48,573 For the Year Ended December 31, 2019 Adjusted EBITDA $ (561) $ 12,523 $ 11,962 $ (25,793) $ (13,831) ———————— (1) Corporate includes various finance, human resources, legal, executive, and other corporate infrastructure expenses. The following table presents our reconciliation of consolidated segments total Adjusted EBITDA to net loss attributable to common shareholders of Evolent Health, Inc. for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Net loss attributable to common shareholders of Evolent Health, Inc. $ (37,601) $ (334,246) $ (301,971) Less: Interest income 407 2,633 3,406 Interest expense (25,425) (28,325) (14,555) (Provision) benefit for income taxes (483) 2,368 22,795 Depreciation and amortization expenses (60,037) (60,835) (60,323) Equity method investment impairment — (47,133) — Gain on transfer of membership 45,938 — — Loss on repayment of debt, net (21,343) — — Loss on extinguishment of debt — (4,789) — Goodwill impairment — (215,100) (199,800) Gain (loss) from equity method investees 13,179 10,039 (9,465) Gain (loss) on disposal of assets — (698) 9,600 Change in fair value of contingent consideration and indemnification asset (13,281) (3,860) 3,997 Net loss attributable to non-controlling interests — — 3,609 Other income (expense), net (146) (118) (489) Purchase accounting adjustments — — (1,915) Repositioning costs (7,318) (1,275) — Stock-based compensation expense (16,711) (14,606) (15,618) Severance costs (198) (8,986) (17,350) Amortization of contract cost assets (476) (3,944) (2,876) Strategy and shareholder advisory expenses (6,513) — — Acquisition costs (4,194) (2,116) (10,769) Gain (loss) from discontinued operations (1) (7,317) (6,074) 1,613 Adjusted EBITDA $ 66,317 $ 48,573 $ (13,831) ———————— (1) Includes $6.8 million gain on disposal of discontinued operations for the year ended December 31, 2021.

Reserves for Claims and Perform

Reserves for Claims and Performance-Based Arrangements	12 Months Ended
	Dec. 31, 2021
Insurance [Abstract]
Reserves for Claims and Performance-Based Arrangements	Reserve for Claims and Performance-Based Arrangements The Company maintains reserves for its liabilities related to payments to providers and pharmacies under performance-based arrangements related to its total cost of care and specialty care management services. Reserves for claims and performance-based arrangements for our EHS and Clinical Solutions segments reflect actual payments under performance-based arrangements and the ultimate cost of claims that have been incurred but not reported, including expected development on reported claims, those that have been reported but not yet paid (reported claims in process), and other medical care expenses and services payable that are primarily composed of accruals for incentives and other amounts payable to health care professionals and facilities. Reserves for claims and performance-based arrangements also reflect estimated amounts owed under the reinsurance agreements, as discussed further in Note 11. The Company uses actuarial principles and assumptions that are consistently applied each reporting period and recognizes the actuarial best estimate of the ultimate liability along with a margin for adverse deviation. This approach is consistent with actuarial standards of practice that the liabilities be adequate under moderately adverse conditions. This liability predominately consists of incurred but not reported amounts and reported claims in process including expected development on reported claims. The liability for reserves related to its total cost of care and specialty care management services is primarily calculated using "completion factors" developed by comparing the claim incurred date to the date claims were paid. Completion factors are impacted by several key items including changes in: 1) electronic (auto-adjudication) versus manual claim processing, 2) provider claims submission rates, 3) membership and 4) the mix of products. The Company’s policy for reserves related to its total cost of care and specialty care management services is to use historical completion factors combined with an analysis of current trends and operational factors to develop current estimates of completion factors. The Company estimates the liability for claims incurred in each month by applying the current estimates of completion factors to the current paid claims data. This approach implicitly assumes that historical completion rates will be a useful indicator for the current period. For more recent months, and for newer lines of business where there is not sufficient paid claims history to develop completion factors, the Company expects to rely more heavily on medical cost trend and expected loss ratio analysis that reflects expected claim payment patterns and other relevant operational considerations, or authorization analysis. Medical cost trend is primarily impacted by medical service utilization and unit costs that are affected by changes in the level and mix of medical benefits offered, including inpatient, outpatient and pharmacy, the impact of copays and deductibles, changes in provider practices and changes in consumer demographics and consumption behavior. Authorization analysis projects costs on an authorization-level basis and also accounts for the impact of copays and deductibles, unit cost and historic discontinuation rates for treatment. For each reporting period, the Company compares key assumptions used to establish the reserves for claims and performance-based arrangements to actual experience. When actual experience differs from these assumptions, reserves for claims and performance-based arrangements are adjusted through current period net income. Additionally, the Company evaluates expected future developments and emerging trends that may impact key assumptions. The process used to determine this liability requires the Company to make critical accounting estimates that involve considerable judgment, reflecting the variability inherent in forecasting future claim payments. These estimates are highly sensitive to changes in the Company's key assumptions, specifically completion factors and medical cost trends. Activity in reserves for claims and performance-based arrangements for the years ended December 31, 2021 and 2020, was as follows (in thousands): For the Year Ended December 31, 2021 2020 EHS (1) Clinical Solutions (1) Total EHS (1) Clinical Solutions (1) Total (2) Beginning balance $ 56,296 $ 122,531 $ 178,827 $ 4,265 $ 50,245 $ 54,510 Incurred costs related to current year 8,669 449,172 457,841 (7,542) 428,139 420,597 Incurred costs related to prior year 7,036 73 7,109 2,853 25 2,878 Paid costs related to current year 20,801 337,647 358,448 106,093 358,478 464,571 Paid costs related to prior year 25,544 100,075 125,619 2,123 7,475 9,598 Change during the year (30,640) 11,523 (19,117) (112,905) 62,211 (50,694) Impact of consolidation on reserves for claims and performance-based arrangements — — — 164,297 — 164,297 Other adjustments (3) (38) 11,622 11,584 639 10,075 10,714 Ending balance $ 25,618 $ 145,676 $ 171,294 $ 56,296 $ 122,531 $ 178,827 ———————— (1) Costs incurred to provide specialty care management and EVH Passport are recorded within cost of revenue in our statement of operations. (2) Amounts exclude $9.9 million related to reserves for claims reclassified to discontinued operations as of December 31, 2020. (3) Other adjustments to reserves for claims and performance-based arrangements reflect changes in accrual for amounts payable to facilities and amounts owed to our payer partners for claims paid on our behalf.

Quarterly Results of Operations

Quarterly Results of Operations (unaudited)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Data [Abstract]
Quarterly Results of Operations (unaudited)	Quarterly Results of Operations (unaudited) The unaudited consolidated quarterly results of operations (in thousands, except per share data) were as follows: For the Three Months Ended December 31 September 30 June 30 March 31 2021 Total revenue $ 248,358 $ 222,471 $ 222,057 $ 215,071 Total operating expenses 260,572 229,052 229,728 231,016 Net loss from continuing operations 3,053 (13,040) (9,107) (11,190) Net income (loss) from discontinued operations, net of tax (8,700) — — 1,383 Net loss attributable to common shareholders of Evolent Health, Inc. (5,647) (13,040) (9,107) (9,807) Income (loss) per common share Basic and diluted Continuing operations $ 0.03 $ (0.15) $ (0.11) $ (0.13) Discontinued operations (0.09) — — 0.01 2020 Total revenue $ 246,536 $ 239,572 $ 217,299 $ 221,232 Total operating expenses 246,804 256,020 443,128 246,323 Net loss from continuing operations (10,637) (37,035) (202,013) (78,487) Net loss from discontinued operations, net of tax (3,166) (1,135) (1,508) (265) Net income (loss) attributable to non-controlling interests 822 (822) — — Net loss attributable to common shareholders of Evolent Health, Inc. (14,625) (37,348) (203,521) (78,752) Loss per common share Basic and diluted Continuing operations $ (0.13) $ (0.43) $ (2.37) $ (0.93) Discontinued operations (0.04) (0.01) (0.01) —

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information The following represents supplemental cash flow information the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Supplemental Disclosure of Non-cash Investing and Financing Activities Class A and Class B common stock issued in connection with business combinations $ 56,626 $ — $ 23,556 Increase/decrease to goodwill from measurement period adjustments/business combinations — 2,200 (351) Class A common stock issued for payment of earn-outs 450 4,185 800 Class A common stock issued in connection with debt repayment 28,492 — — Gain from transfer of membership (22,969) — — Accrued property and equipment purchases 784 11 (527) Consideration for asset acquisition or business combinations 14,600 — 16,000 Effects of Leases Operating cash flows from operating leases 13,845 13,708 12,330 Leased assets obtained in exchange for operating lease liabilities (2,583) (2,170) 30,463 Effects of Class B Exchanges Decrease in non-controlling interests as a result of Class B Exchanges — — 42,377 Decrease in deferred tax liability as a result of securities offerings and exchanges — — (22) Supplemental Disclosures Cash paid for interest 7,113 13,352 5,037 Cash paid for taxes, net 551 9,679 1,484

Basis of Presentation, Summar_2

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of PresentationThe consolidated financial statements of the Company are prepared in accordance with U.S. GAAP. Our consolidated financial statements include the accounts of all subsidiaries. All intercompany accounts and transactions are eliminated in consolidation. The consolidated balance sheet as of December 31, 2020, has been derived from audited financial statements as of that date and reflects the impact of the sale of True Health. See Note 5 for a complete summary of this transaction.
Accounting Estimates and Assumptions	Accounting Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions affecting the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses for the reporting period. Those estimates are inherently subject to change and actual results could differ from those estimates. In the accompanying consolidated financial statements, estimates are used for, but not limited to, the valuation of assets (including intangibles assets, goodwill and long-lived assets), liabilities, consideration related to business combinations and asset acquisitions, revenue recognition (including variable consideration), estimated selling prices for performance obligations in contracts with multiple performance obligations, reserves for claims and performance-based arrangements, credit losses, depreciable lives of assets, impairment of long-lived assets, stock-based compensation, deferred income taxes and valuation allowance, contingent liabilities, purchase price allocation in taxable stock transactions and useful lives of intangible assets.
Operating Segments	Operating Segments Operating segments are defined as components of a business that may recognize revenue and incur expenses for which discrete financial information is available that is evaluated, on a regular basis, by the chief operating decision maker (“CODM”) to decide how
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid instruments with original maturities of three months or less to be cash equivalents. The Company holds materially all of our cash in bank deposits with FDIC participating banks, at cost, which approximates fair value. Cash and cash equivalents held in money market funds are carried at fair value, which approximates cost.
Accounts Receivable and Allowances	Accounts Receivable and Allowances Accounts receivable are recorded and carried at the original invoiced amount less an allowance for any potential uncollectible amounts. We make estimates for the allowance for doubtful accounts and allowance for unbilled receivables based upon our assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, and other factors that may affect our ability to collect from customers.
Property and Equipment, Net	Property and Equipment, Net Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment are computed using the straight-line method over the shorter of the estimated useful lives of the assets or the lease term. The following summarizes the estimated useful lives by asset classification: Computer hardware 3 years Computer software 1 year Furniture and equipment 3 - 7 years Internal-use software development costs 5 years Leasehold improvements Shorter of useful life or remaining lease term When an item is sold or retired, the cost and related accumulated depreciation or amortization is eliminated and the resulting gain or loss, if any, is recorded in gain (loss) on disposal of assets and consolidation on our consolidated statements of operations and comprehensive income (loss). We periodically review the carrying value of our long-lived assets, including property and equipment, for impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable. For long-lived assets to be held and used, impairments are recognized when the carrying amount of a long-lived asset group is not recoverable and exceeds fair value. The carrying amount of a long-lived asset group is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. An impairment loss is measured as the amount by which the carrying amount of a long-lived asset group exceeds its fair value.
Software Development Costs	Software Development Costs The Company capitalizes the cost of developing internal-use software, consisting primarily of personnel and related expenses (including stock-based compensation and employee taxes and benefits) for employees and third parties who devote time to their respective projects. Internal-use software costs are capitalized during the application development stage – when the research stage is complete and management has committed to a project to develop software that will be used for its intended purpose. Any costs incurred during subsequent efforts to significantly upgrade and enhance the functionality of the software are also capitalized. Capitalized software costs are included in property and equipment, net on our consolidated balance sheets. Amortization of internal-use software costs are recorded on a straight-line basis over their estimated useful life and begin once the project is substantially complete and the software is ready for its intended purpose.
Research and Development Costs	Research and Development Costs Research and development costs consist primarily of personnel and related expenses (including stock-based compensation and employee taxes and benefits) for employees engaged in research and development activities as well as third-party fees. All such costs are expensed as incurred. We focus our research and development efforts on activities that support our technology infrastructure, clinical program development, data analytics and network development capabilities. Research and development costs are recorded within selling, general and administrative expenses on our consolidated statements of operations and comprehensive income (loss) and were $15.5 million, $15.1 million and $19.8 million for the years ended December 31, 2021, 2020 and 2019, respectively.
Business Combinations	Business Combinations Companies acquired during each reporting period are reflected in the results of the Company effective from their respective dates of acquisition through the end of the reporting period. The Company allocates the fair value of purchase consideration to the assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. Our estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. Critical estimates used to value certain identifiable assets include, but are not limited to, expected long-term revenues, future expected operating expenses, cost of capital and appropriate discount rates. The excess of the fair value of purchase consideration over the fair value of the assets acquired and liabilities assumed in the acquired entity is recorded as goodwill. Goodwill is assigned to the reporting unit that benefits from the synergies arising from the business combination. If the Company obtains new information about facts and circumstances that existed as of the acquisition date during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded on the Company's consolidated statements of operations and comprehensive income (loss). For contingent consideration recorded as a liability, the Company initially measures the amount at fair value as of the acquisition date and adjusts the liability, if needed, to fair value at each reporting period. Changes in the fair value of contingent consideration, other than measurement period adjustments, are recognized as operating income or expense. Acquisition-related expenses are recognized separately from the business combination and are expensed as incurred.
Equity Method Investments and Impairment of Equity Method Investments	Equity Method Investments For entities that are not consolidated, but where the Company has significant influence over the operating or financial decisions of the entity, the Company accounts for the investment under the equity method of accounting. In accordance with the equity method of accounting, the Company will recognize its share of earnings or losses of the investee in the period in which they are reported by the investee. The Company also considers whether there are any indicators of other-than-temporary impairment of its investments accounted for under the equity method. These investments are included in investments in equity method investees on the consolidated balance sheets with income or loss included in gain (loss) from equity method investees on the consolidated statements of operations and comprehensive income (loss). Impairment of Equity Method Investments The Company considers certain factors to determine if there is a decrease in its investment fair value for its equity method investments that is other than temporary. The equity method investments will be written down to fair value if there is evidence of a loss in value which is other-than-temporary. The Company may estimate the fair value of its equity method investments by considering recent investee equity transactions, discounted cash flow analysis and recent operating results. If the fair value of the investment is below the carrying amount, management considers several factors when determining whether other-than-temporary impairment has occurred. The estimation of fair value and whether other-than-temporary impairment has occurred requires the application of significant judgment and future results may vary from current assumptions. Refer to Note 17 for additional discussion regarding impairments on equity method investments.
Goodwill	Goodwill We recognize the excess of the purchase price, plus the fair value of any non-controlling interests in the acquiree, over the fair value of identifiable net assets acquired as goodwill. Goodwill is not amortized, but is reviewed at least annually for indications of impairment, with consideration given to financial performance and other relevant factors. We perform impairment tests of goodwill at a reporting unit level. Following the sale of True Health, the Company has three reporting units and our annual goodwill impairment review occurs during the fourth quarter of each year. We perform impairment tests between annual tests if an event occurs, or circumstances change, that we believe would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment analysis first assesses qualitative factors to determine whether events or circumstances existed that would lead the Company to conclude it is more likely than not that the fair value of a reporting unit is below its carrying amount. If the Company determines that it is more likely than not that the fair value of a reporting unit is below the carrying amount, a quantitative goodwill assessment is required. In the quantitative evaluation, the fair value of the relevant reporting unit is determined and compared to the carrying value. If the fair value is greater than the carrying value, then the carrying value is deemed to be recoverable and no further action is required. If the fair value estimate is less than the carrying value, goodwill is considered impaired for the amount by which the carrying amount exceeds the reporting unit’s fair value and a charge is reported in goodwill impairment on our consolidated statements of operations and comprehensive income (loss). See Note 9 for additional discussion regarding the goodwill impairment tests conducted during 2021 and 2020.
Intangible Assets, Net	Intangible Assets, Net Identified intangible assets are recorded at their estimated fair values at the date of acquisition and are amortized over their respective estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are used. The following summarizes the estimated useful lives by asset classification: Corporate trade name 10 - 20 years Customer relationships 10 - 25 years Technology 5 years Provider network contracts 3 - 5 years Intangible assets are reviewed for impairment if circumstances indicate the Company may not be able to recover the asset’s carrying value. The Company evaluates recoverability by determining whether the undiscounted cash flows expected to result from the use and eventual disposition of that asset or group exceed the carrying value at the evaluation date. If the undiscounted cash flows are not sufficient to cover the carrying value, the Company measures an impairment loss as the excess of the carrying amount of the long-lived asset or group over its fair value. See Note 9 for additional discussion regarding our intangible assets.
Reserves for Claims and Performance-based Arrangements	Reserves for Claims and Performance-based Arrangements Reserves for claims and performance-based arrangements reflect estimates of payments under performance-based arrangements and the ultimate cost of claims that have been incurred but not reported, including expected development on reported claims, those that have been reported but not yet paid (reported claims in process) and other medical care expenses and services payable that are primarily composed of accruals for incentives and other amounts payable to health care professionals and facilities. The Company uses actuarial principles and assumptions that are consistently applied in each reporting period and recognizes the actuarial best estimate of the ultimate liability along with a margin for adverse deviation. This approach is consistent with actuarial standards of practice that the liabilities be adequate under moderately adverse conditions. The process of estimating reserves involves a considerable degree of judgment by the Company and, as of any given date, is inherently uncertain. The methods for making such estimates and for establishing the resulting liability are continually reviewed and adjustments are reflected in current results of operations in the period in which they are identified as experience develops or new information becomes known. See Note 23 for additional discussion regarding our reserves for claims and performance-based arrangements.
Right of Offset	Right of OffsetCertain customer arrangements give the Company the legal right to net payment for amounts due from customers and claims payable.
Long-term Debt	Long-term Debt Convertible notes and amounts borrowed under our credit agreement are carried at cost, net of debt discounts and issuance costs, as long-term debt on the consolidated balance sheets. The debt discounts and issuance costs are amortized to interest expense on the consolidated statements of operations and comprehensive income (loss) using the straight-line method over the contractual term of the note if that method is not materially different from the effective interest rate method. Cash interest payments are due either quarterly or semi-annually in arrears and we accrue interest expense monthly based on the annual coupon rate. See Note 10 for further discussion regarding our convertible notes and credit agreement.
Leases	Leases The Company enters into various office space, data center and equipment lease agreements in conducting its normal business operations. At the inception of any contract, the Company evaluates the agreement to determine whether the contract contains a lease. If the contract contains a lease, the Company then evaluates the term and whether the lease is an operating or finance lease. Most leases include one or more options to renew or may have a termination option. The Company determines whether these options are reasonably certain to be exercised at the inception of the lease. The rent expense is recognized on a straight-line basis in the consolidated statements of operations and comprehensive income (loss) over the terms of the respective leases. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. Further, the Company treats all lease and non-lease components as a single combined lease component for all classes of underlying assets. The Company also enters into sublease agreements for some of its leased office space. Rental income attributable to subleases is immaterial and is offset against rent expense over the terms of the respective leases. Refer to Note 12 for additional lease disclosures.
Revenue Recognition and Cost of Revenue (Exclusive of Depreciation and Amortization)	Revenue Recognition We derive revenue from two sources: (1) transformation services and (2) platform and operations services. Transformation services consist of implementation services whereby we assist the customer in launching its population health or health plan programs, or implement certain platform and operations services. In certain cases, transformation services can also include revenue associated with our support of certain one-time wind-down activities for clients who are exiting a line of business or population. Platform and operations services generally include multi-year arrangements with customers to provide various population health, health plan operations, specialty care management and claims processing services on an ongoing basis, as well as transition or run-out services to customers receiving primarily TPA services. Revenue is recognized when control of the services is transferred to our customers. We use the following 5-step model, outlined in Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”), to determine revenue recognition from our contracts with customers: • Identify the contract(s) with a customer • Identify the performance obligations in the contract • Determine the transaction price • Allocate the transaction price to performance obligations • Recognize revenue when (or as) the entity satisfies a performance obligation See Note 6 for further discussion of our policies related to revenue recognition. Cost of Revenue (Exclusive of Depreciation and Amortization) Our cost of revenue includes direct expenses and shared resources that perform services in direct support of clients. Costs consist primarily of employee-related expenses (including compensation, benefits and stock-based compensation), expenses for TPA support and other services, as well as other professional fees. In certain cases, our cost of revenue also includes claims and capitation payments to providers and payments for pharmaceutical treatments and other health care expenditures through capitated arrangements.
Stock-based Compensation	Stock-based Compensation The Company sponsors a stock-based incentive plan that provides for the issuance of stock-based awards to employees, vendors and non-employee directors of the Company or its consolidated subsidiaries. Our stock-based awards generally vest over a four-year period and stock options expire 10 years from the date of grant. We expense the fair value of stock-based awards granted under our incentive compensation plans. Fair value of stock options is determined using a Black-Scholes options valuation methodology. The fair value of the awards is expensed over the performance or service period, which generally corresponds to the vesting period, on a straight-line basis and is recognized as an increase to additional paid-in capital. Stock-based compensation expense is reflected in cost of revenue and selling, general and administrative expenses in our consolidated statements of operations and comprehensive income (loss). Additionally, and if applicable, we capitalize personnel expenses attributable to the development of internal-use software, which include stock-based compensation costs. We recognize share-based award forfeitures as they occur.
Income Taxes	Income Taxes Deferred income taxes are recognized, based on enacted rates, when assets and liabilities have different values for financial statement and tax reporting purposes. A valuation allowance is recorded to the extent required. Considerable judgment and the use of estimates are required in determining whether a valuation allowance is necessary and, if so, the amount of such valuation allowance. In evaluating the need for a valuation allowance, we consider many factors, including: the nature and character of the deferred tax assets and liabilities; taxable income in prior carryback years; future reversals of temporary differences; the length of time carryovers can be utilized; and any tax planning strategies we would employ to avoid a tax benefit from expiring unused. We use a recognition threshold and a measurement attribute for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. We recognize interest and penalties accrued on any unrecognized tax exposures as a component of income tax expense, when applicable. As of December 31, 2021 and 2020, our identified balance of uncertain income tax positions would not have a material impact to the consolidated financial statements. We are subject to taxation in various jurisdictions in the U.S. and India and remain subject to examination by taxing jurisdictions for the year 2011 and all subsequent periods due to the availability of NOL carryforwards. We are a holding company and our assets consist of our direct ownership in Evolent Health LLC, for which we are the managing member. Prior to the Class B unit exchanges on December 26, 2019, Evolent Health LLC was classified as a partnership for U.S. federal and applicable state and local income tax purposes and, as such, was not subject to U.S. federal, state and local income taxes. Taxable income or loss generated by Evolent Health LLC was allocated to holders of its units, including us, on a pro rata basis. Accordingly, we were subject to U.S. federal, state and local income taxes with respect to our allocable share of any taxable income of Evolent Health LLC. As a result of the 2019 Class B units exchanges, we became the sole owner of Evolent Health LLC and its entity classification changed from a partnership to an entity disregarded as separate from its owner for U.S. federal, state and local income tax purposes. Following the Class B units exchanges, any taxable income or loss generated by Evolent Health LLC is reportable and taxable only on the Company’s federal, state and local income tax returns. Evolent Health LLC has direct ownership in corporate subsidiaries, which were subject to U.S. and foreign taxes with respect to their own operations during 2019.
Earnings (Loss) Per Share	Earnings (Loss) per Share Basic earnings (loss) per share is computed by dividing net income (loss) available to Class A common shareholders by the weighted-average number of Class A common shares outstanding. For periods of net income, and when the effects are not anti-dilutive, we calculate diluted earnings per share by dividing net income available to Class A common shareholders by the weighted average number of Class A common shares plus the weighted average number of Class A common shares assuming the conversion of our convertible notes, as well as the impact of all potential dilutive common shares, consisting primarily of common stock options and unvested restricted stock awards using the treasury stock method and our exchangeable Class B common stock. For periods of net loss, shares used in the diluted earnings (loss) per share calculation represent basic shares as using potentially dilutive shares would be anti-dilutive.
Fair Value Measurement	Fair Value Measurement Fair value is the price that would be received from the sale of an asset or paid to transfer a liability assuming an orderly transaction in the most advantageous market at the measurement date. Our consolidated balance sheets include various financial instruments (primarily cash not held in money-market funds, restricted cash, accounts receivable, accounts payable, accrued expenses and other liabilities) that are carried at cost and that approximate fair value. See Note 19 for further discussion regarding fair value measurement. GAAP defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability (an exit price) assuming an orderly transaction in the most advantageous market at the measurement date. GAAP also establishes a hierarchical disclosure framework which prioritizes and ranks the level of observability of inputs used in measuring fair value. These tiers include: • Level 1 - inputs to the valuation methodology are quoted prices available in active markets for identical instruments as of the reporting date; • Level 2 - inputs to the valuation methodology are other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date and the fair value can be determined through the use of models or other valuation methodologies; and • Level 3 - inputs to the valuation methodology are unobservable inputs in situations where there is little or no market activity for the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the particular asset or liability being measured. Nonrecurring Fair Value Measurements In addition to the assets and liabilities that are recorded at fair value on a recurring basis, the Company records certain assets and liabilities at fair value on a nonrecurring basis as required by GAAP. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges. This includes assets and liabilities recorded in business combinations or asset acquisitions, goodwill, intangible assets, property, plant and equipment, held-to-maturity investments and equity method investments. While not carried at fair value on a recurring basis, these items are continually monitored for indicators of impairment that would indicate current carrying value is greater than fair value. In those situations, the assets are considered impaired and written down to current fair value. Other Fair Value Disclosures The carrying amounts of cash and cash equivalents (those not held in a money market fund), restricted cash, receivables, prepaid expenses, accounts payable, accrued liabilities and accrued compensation approximate their fair values because of the relatively short-term maturities of these items and financial instruments. See Note 10 for information regarding the fair value of the 2024 Notes, 2025 Notes and 2021 Notes.
Adoption of New Accounting Standards and Recent Accounting Pronouncements Not Yet Effective	Adoption of New Accounting Standards In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments and subsequently issued additional guidance that modified ASU 2016-13. The standard requires an entity to change its accounting approach for measuring and recognizing credit losses on certain financial assets measured at amortized cost, including trade receivables, certain non-trade receivables, contract assets, held-to-maturity securities, customer advances and certain off-balance sheet credit exposures, by replacing the existing “incurred loss” framework with an expected credit loss recognition model. The new standard results in earlier recognition of credit losses based on past events, current conditions and reasonable and supportable forecasts. We adopted the requirements of this standard effective January 1, 2020 using the modified retrospective approach and recorded a cumulative effect adjustment of $3.0 million to January 1, 2020 retained earnings (accumulated deficit). Results for reporting periods beginning January 1, 2020 reflect the adoption of ASU 2016-13 In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes. The amendments in the ASU remove certain exceptions to the intraperiod tax allocation of losses and gains from different financial statement components and to the method of recognizing income taxes on interim period losses and the recognition of deferred tax liabilities for outside basis differences. In addition, the new guidance simplifies aspects of the accounting for franchise taxes and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The Company adopted this standard starting in the first quarter of 2021, which did not have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity . The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts in an entity’s own equity. Specifically, the ASU removes the separation models for convertible debt with a cash conversion feature or convertible instruments with a beneficial conversion feature and no longer permits the use of the treasury stock method from calculating earnings per share. As a result, after adopting the ASU’s guidance, we will not separately present in equity an embedded conversion feature of such debt. Instead, we will account for a convertible debt instrument wholly as debt unless (i) a convertible instrument contains features that require bifurcation as a derivative or (ii) a convertible debt instrument was issued at a substantial premium. Additionally, the ASU removes certain conditions for equity classification related to contracts in an entity’s own equity (e.g., warrants) and amends certain guidance related to the computation of earnings per share for convertible instruments and contracts on an entity’s own equity. The guidance in this ASU can be adopted using either a full or modified retrospective approach and becomes effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2021. We will adopt the ASU in the first quarter of fiscal 2022, and expect to use modified retrospective approach. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows, however, the inability to use the treasury stock method in accounting for the shares issuable upon conversion of the 2024 Notes and the 2025 Notes will adversely affect our diluted earnings per share. Recent Accounting Pronouncements Not Yet Effective In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers. This approach differs from the current requirement to measure contract assets and contract liabilities acquired in a business combination at fair value. This new standard is effective for our interim and annual periods beginning after December 15, 2022, with early adoption permitted. We are currently evaluating the adoption impacts on our consolidated financial statements.

Basis of Presentation, Summar_3

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of restricted cash and cash equivalents	Restricted cash and restricted investments include cash and investments used to collateralize various contractual obligations as of December 31, 2021 and 2020 (in thousands) as follows: December 31, 2021 2020 (1) Collateral for letters of credit for facility leases (2) $ 3,769 $ 3,510 Collateral with financial institutions (3) 11,662 4,743 Claims processing services (4) 73,226 12,064 Other 5 711 Total restricted cash and restricted investments $ 88,662 $ 21,028 Current restricted cash 75,685 14,374 Total current restricted cash and restricted investments $ 75,685 $ 14,374 Non-current restricted cash 12,977 6,654 Total non-current restricted cash and restricted investments $ 12,977 $ 6,654 ———————— (1) Amounts exclude $0.6 million of non-current restricted investments and $0.1 million of current restricted cash from claims processing services reclassified to discontinued operations as of December 31, 2020. (2) Represents restricted cash related to collateral for letters of credit required in conjunction with lease agreements. See Note 12 for further discussion of our lease commitments. (3) Represents collateral held with financial institutions for risk-sharing and other arrangements. As of December 31, 2021 and 2020, approximately $11.7 million and $4.7 million, respectively, of the collateral amounts were held in a FDIC participating bank account. See Note 19 for discussion of fair value measurement and Note 11 for discussion of our risk-sharing arrangements. (4) Represents cash held by the Company related to claims processing services on behalf of partners. These are pass-through amounts and can fluctuate materially from period to period depending on the timing of when the claims are processed. The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the consolidated statements of cash flows as of December 31, 2021 and 2020 (in thousands). December 31, 2021 2020 Cash and cash equivalents $ 266,280 $ 340,490 Restricted cash and restricted investments 88,662 21,707 Restricted investments included in restricted cash and restricted investments — (616) Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows (1) $ 354,942 $ 361,581 ———————— (1) As a result of the closing of the sale of True Health, the consolidated statements of operations, consolidated balance sheets and related financial information reflect the Company’s operations and assets and liabilities of True Health as discontinued operations for all periods presented. Cash flows and comprehensive income have not been adjusted and are included in the consolidated statements of cash flows and consolidated statements of comprehensive income (loss) for all periods presented. See Note 5.
Summary of property and equipment	The following summarizes the estimated useful lives by asset classification: Computer hardware 3 years Computer software 1 year Furniture and equipment 3 - 7 years Internal-use software development costs 5 years Leasehold improvements Shorter of useful life or remaining lease term The following summarizes our property and equipment (in thousands): December 31, 2021 2020 Computer hardware $ 21,970 $ 18,866 Furniture and equipment 3,581 3,559 Internal-use software development costs 159,587 137,085 Leasehold improvements 15,325 15,586 Total property and equipment 200,463 175,096 Accumulated depreciation and amortization expenses (119,098) (88,856) Total property and equipment, net $ 81,365 $ 86,240
Schedule of intangible assets	The following summarizes the estimated useful lives by asset classification: Corporate trade name 10 - 20 years Customer relationships 10 - 25 years Technology 5 years Provider network contracts 3 - 5 years Details of our intangible assets (in thousands, except weighted-average useful lives) as of December 31, 2021 and December 31, 2020 are presented below: December 31, 2021 December 31, 2020 Weighted- Average Remaining Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Value Weighted- Average Remaining Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Value Corporate trade name 12.4 $ 25,800 $ 7,693 $ 18,107 13.2 $ 23,300 $ 6,271 $ 17,029 Customer relationships (1) 14.9 311,019 72,697 238,322 16.2 278,519 57,716 220,803 Technology 2.0 87,922 73,378 14,544 1.8 82,922 63,507 19,415 Below market lease, net 1.3 1,218 950 268 2.3 1,118 648 470 Provider network contracts (1) 2.2 16,417 7,874 8,543 2.9 12,175 4,900 7,275 Total intangible assets, net $ 442,376 $ 162,592 $ 279,784 $ 398,034 $ 133,042 $ 264,992 ———————— (1) Amounts exclude $2.2 million and $0.9 million of customer relationships and provider network contracts, respectively, net of accumulated amortization, with weighted average remaining useful lives of 15 years and 10 months reclassified to discontinued operations as of December 31, 2020.

Transactions (Tables)

Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of allocation of purchase price	The purchase price was allocated to the assets acquired and liabilities assumed based on their estimated fair values as of October 1, 2021, as follows (in thousands): Purchase consideration: Cash $ 46,500 Fair value of Class A common stock issued 56,626 Fair value of contingent consideration 14,600 Total consideration $ 117,726 Tangible assets acquired: Cash and cash equivalents $ 1,430 Accounts receivable 3,301 Prepaid expenses and other current assets 78 Other non-current assets 2,564 Total tangible assets acquired 7,373 Identifiable intangible assets acquired: Customer relationships 32,500 Technology 5,000 Corporate trade name 2,500 Total identifiable intangible assets acquired 40,000 Liabilities assumed: Accounts payable 93 Accrued liabilities 661 Accrued compensation and employee benefits 970 Deferred tax liabilities, net 499 Deferred revenue 2,000 Operating lease liabilities 2,712 Total liabilities assumed 6,935 Goodwill 77,288 Net assets acquired $ 117,726
Schedule of net assets acquired	The purchase price was allocated to the assets acquired and liabilities assumed based on their estimated fair values as of October 1, 2021, as follows (in thousands): Purchase consideration: Cash $ 46,500 Fair value of Class A common stock issued 56,626 Fair value of contingent consideration 14,600 Total consideration $ 117,726 Tangible assets acquired: Cash and cash equivalents $ 1,430 Accounts receivable 3,301 Prepaid expenses and other current assets 78 Other non-current assets 2,564 Total tangible assets acquired 7,373 Identifiable intangible assets acquired: Customer relationships 32,500 Technology 5,000 Corporate trade name 2,500 Total identifiable intangible assets acquired 40,000 Liabilities assumed: Accounts payable 93 Accrued liabilities 661 Accrued compensation and employee benefits 970 Deferred tax liabilities, net 499 Deferred revenue 2,000 Operating lease liabilities 2,712 Total liabilities assumed 6,935 Goodwill 77,288 Net assets acquired $ 117,726

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	The following table summarizes the results of operations of the Company’s True Health business, which are included in loss from discontinued operations in the consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2021, 2020 and 2019: For the Year Ended December 31, 2021 2020 2019 Revenue Platform and operations $ 38 $ 356 $ 145 Premiums 44,795 117,377 171,742 Total revenue 44,833 117,733 171,887 Expenses Cost of revenue (exclusive of depreciation and amortization expenses presented separately below) (1) 5,885 18,343 6,633 Claims expenses 33,954 87,951 135,774 Selling, general and administrative expenses (2) 5,764 18,576 26,617 Depreciation and amortization expenses 160 640 590 Total operating expenses 45,763 125,510 169,614 Operating income (loss) (930) (7,777) 2,273 Interest income 112 531 581 Interest expense (4) (12) 21 Other loss (25) (1) (3) Income (loss) before income taxes and non-controlling interests (847) (7,259) 2,872 Benefit (provision) for income taxes (326) (1,185) 1,259 Net income (loss) $ (521) $ (6,074) $ 1,613 ———————— (1) Cost of revenue includes intercompany expenses between the Company and True Health that are recorded in income from continuing operations in the consolidated statements of operations and comprehensive income (loss) related to an existing services agreement for claims processing and other health plan administrative functions of $2.8 million, $13.6 million and $6.6 million for the years ended December 31, 2021, 2020 and 2019, respectively. (2) Selling, general and administrative expenses includes intercompany expenses between the Company and True Health that are recorded in income from continuing operations on the consolidated statements of operations and comprehensive income (loss) related to an existing services agreement for claims processing and other health plan administrative functions of $1.1 million, $6.4 million and $6.0 million for the years ended December 31, 2021, 2020 and 2019, respectively. For the Year Ended December 31, 2021 2020 2019 Cash flows provided by (used in) operating activities $ 5,002 $ 6,852 $ (6,642) Cash flows (used in) provided by investing activities (2,494) 2,636 (7,172) Cash flows used in financing activities — — (2,500) The following table summarizes the current and long-term assets and liabilities of the discontinued True Health business in the consolidated balance sheets as of December 31, 2020: ASSETS Current assets: Cash and cash equivalents $ 21,488 Restricted cash and restricted investments 63 Accounts receivable, net 3,437 Prepaid expenses and other current assets 5,198 Investments, at amortized cost 3,728 Total current assets 33,914 Restricted cash and restricted investments 616 Investments, at amortized cost 10,919 Prepaid expenses and other noncurrent assets 59 Intangible assets, net 3,080 Goodwill 5,705 Total assets $ 54,293 LIABILITIES Current liabilities: Accounts payable (1) 93 Accrued liabilities 11,265 Accrued compensation and employee benefits 1,115 Deferred revenue 4,140 Reserve for claims and performance-based arrangements 9,858 Total current liabilities 26,471 Other long-term liabilities 128 Deferred tax liabilities, net 49 Total liabilities $ 26,648 ———————— (1) Accounts payable excludes $1.5 million between the Company and True Health related to an existing services agreement for claims processing and other health plan administrative functions as of December 31, 2020.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	The following table represents Evolent’s revenue disaggregated by segment and end-market for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 2021 2020 2019 Evolent Health Services Clinical Solutions Medicaid $ 215,236 $ 236,634 267,222 $ 205,833 $ 274,028 75,675 Medicare 26,358 68,505 73,671 363,053 257,092 199,817 Commercial and other 68,219 77,221 68,012 29,258 11,159 2,725 Total $ 309,813 $ 382,360 408,905 $ 598,144 $ 542,279 278,217
Contract with customer, asset and liability	The following table provides information about receivables, contract assets and deferred revenue from contracts with customers as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 (1) Short-term receivables (2) $ 129,012 $ 118,730 Long-term receivables (2) 4,877 4,554 Short-term contract assets — 329 Short-term deferred revenue 11,944 10,187 Long-term deferred revenue 4,437 3,593 ———————— (1) Amounts exclude $3.4 million of short-term receivables and $4.1 million of short-term deferred revenue reclassified to discontinued operations as of December 31, 2020. (2) Excludes pharmacy claims receivable and premiums receivable. Changes in deferred revenue for the year ended December 31, 2021 are as follows (in thousands): Deferred revenue Balance as of beginning-of-period $ 13,780 Reclassification to revenue, as a result of performance obligations satisfied (10,175) Cash received in advance of satisfaction of performance obligations 12,776 Balance as of end of period $ 16,381

Credit Losses (Tables)

Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2021
Credit Loss [Abstract]
Accounts receivable, allowance for credit loss	The following table summarizes the changes in allowance for credit losses on our accounts receivables, certain non-trade accounts receivable and contract assets for the year ended December 31, 2021 and 2020 (in thousands): For the Year Ended December 31, 2021 2020 Balance as of beginning of period $ (7,056) $ (41) Passport acquisition — (2,582) Cumulative transition adjustment — (2,815) Provision for credit losses (2,411) (3,283) Charge-offs (1) 6,093 1,665 Balance as of end of period $ (3,374) $ (7,056) (1) Charge offs for the year ended December 31, 2021, are primarily due to balances written-off that were previously fully reserved as part of the Passport transaction.

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Summary of property and equipment	The following summarizes the estimated useful lives by asset classification: Computer hardware 3 years Computer software 1 year Furniture and equipment 3 - 7 years Internal-use software development costs 5 years Leasehold improvements Shorter of useful life or remaining lease term The following summarizes our property and equipment (in thousands): December 31, 2021 2020 Computer hardware $ 21,970 $ 18,866 Furniture and equipment 3,581 3,559 Internal-use software development costs 159,587 137,085 Leasehold improvements 15,325 15,586 Total property and equipment 200,463 175,096 Accumulated depreciation and amortization expenses (119,098) (88,856) Total property and equipment, net $ 81,365 $ 86,240

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The following table summarizes the changes in the carrying amount of goodwill, by reportable segment, for the periods presented (in thousands): EHS Clinical Solutions Consolidated Balance as of December 31, 2019 (1) $ 431,684 $ 134,675 $ 566,359 Goodwill disposal (2) (2,200) — (2,200) Impairment (215,100) — (215,100) Foreign currency translation (30) — (30) Balance as of December 31, 2020 (1) 214,354 134,675 349,029 Goodwill acquired — 77,288 77,288 Foreign currency translation (20) — (20) Balance as of December 31, 2021 $ 214,334 $ 211,963 $ 426,297 ———————— (1) Net of cumulative inception to date impairment of $575.5 million and $360.4 million as of December 31, 2020 and 2019, respectively. (2) Goodwill written-off upon disposal of a consolidated subsidiary.
Schedule of intangible assets details	The following summarizes the estimated useful lives by asset classification: Corporate trade name 10 - 20 years Customer relationships 10 - 25 years Technology 5 years Provider network contracts 3 - 5 years Details of our intangible assets (in thousands, except weighted-average useful lives) as of December 31, 2021 and December 31, 2020 are presented below: December 31, 2021 December 31, 2020 Weighted- Average Remaining Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Value Weighted- Average Remaining Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Value Corporate trade name 12.4 $ 25,800 $ 7,693 $ 18,107 13.2 $ 23,300 $ 6,271 $ 17,029 Customer relationships (1) 14.9 311,019 72,697 238,322 16.2 278,519 57,716 220,803 Technology 2.0 87,922 73,378 14,544 1.8 82,922 63,507 19,415 Below market lease, net 1.3 1,218 950 268 2.3 1,118 648 470 Provider network contracts (1) 2.2 16,417 7,874 8,543 2.9 12,175 4,900 7,275 Total intangible assets, net $ 442,376 $ 162,592 $ 279,784 $ 398,034 $ 133,042 $ 264,992 ———————— (1) Amounts exclude $2.2 million and $0.9 million of customer relationships and provider network contracts, respectively, net of accumulated amortization, with weighted average remaining useful lives of 15 years and 10 months reclassified to discontinued operations as of December 31, 2020.
Schedule of future estimated amortization of intangible assets	Future estimated amortization of intangible assets (in thousands) as of December 31, 2021, is as follows: 2022 $ 29,102 2023 26,798 2024 20,913 2025 19,403 2026 19,153 Thereafter 164,415 Total future amortization of intangible assets $ 279,784

Long-term Debt (Tables)

Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of convertible debt	The following table summarizes the carrying value of the long-term convertible debt as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 2024 Notes Carrying value $ 89,361 $ 81,462 Unamortized debt discount and issuance costs 27,690 35,589 Principal amount $ 117,051 $ 117,051 Remaining amortization period (years) 2.9 3.9 Fair value (1) $ 195,445 $ 153,220 2025 Notes Carrying value $ 126,315 $ 116,349 Unamortized debt discount and issuance costs 46,185 56,151 Principal amount $ 172,500 $ 172,500 Remaining amortization period (years) 3.8 4.8 Fair value (1) $ 177,251 $ 147,488 2021 Notes Carrying value $ — $ 26,557 Unamortized debt discount and issuance costs — 180 Principal amount $ — $ 26,737 Remaining amortization period (years) 0.0 0.9 Fair value (1) $ — $ 26,470 ———————— (1) Fair values for notes are derived from available trading prices closest to the respective balance sheet date.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Summary of premiums and claims assumed	The following summarizes premiums and claims assumed under the Reinsurance Agreements for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Reinsurance premiums assumed $ 23,179 $ 19,130 $ 83,325 Reinsurance premiums ceded (1,614) (3,275) — Claims assumed 20,468 14,812 72,594 Claims ceded — (422) — Claims-related administrative expenses 2,159 — 14,024 Increase (decrease) in reserves for claims and performance-based arrangements attributable to the Reinsurance Agreement 2,166 1,465 (3,293) Reserves for claims and performance-based arrangements attributable to the Reinsurance Agreement at the beginning of the period 4,002 — 1,243 Impact of consolidation on payable for claims and performance-based arrangements attributable to the Reinsurance Agreement — (502) — Reinsurance payments paid (received) 6,078 (3,039) 4,536 Payable for claims and performance-based arrangements attributable to the Reinsurance Agreement at the end of the period $ 90 $ 4,002 $ —
Summary of major customers	The following table summarizes the partners who represented at least 10.0% of our consolidated trade accounts receivable as of December 31, 2021 and December 31, 2020: As of December 31, 2021 2020 Cook County Health and Hospitals System * 61.5 % Florida Blue Medicare, Inc. (1) 46.4 % N/A Molina Healthcare 10.4 % * ———————— (1) Customer added during the year ended December 31, 2021. The following table summarizes those partners who represented at least 10.0% of our consolidated revenue for the years ended December 31, 2021, 2020 and 2019: For the Year Ended December 31, 2021 (1) 2020 (1) 2019 (1) Cook County Health and Hospitals Systems 28.0% 22.3 % 11.6 % New Mexico Health Connections * * 13.4 % Florida Blue Medicare, Inc. (2) 14.1 % N/A N/A Passport (3) * 19.0 % 23.0 % ———————— (1) The denominator excludes $44.8 million, $117.4 million and $171.7 million of True Health premium revenue reclassified to discontinued operations for the years ended December 31, 2021, 2020 and 2019, respectively. (2) Customer added during the year ended December 31, 2021. (3) Represents revenues from EVH Passport/UHC through the Molina Closing. Subsequent to the Molina Closing on September 1, 2020, the Company has not received any material revenue from EVH Passport. However, as part of the Molina Closing, we entered into a new contract with Molina on similar terms to our prior services contract with EVH Passport through December 31, 2020 which accounted for approximately 9.7% of our consolidated revenues for the year ended December 31, 2020. * Represents less than 10.0% of the respective balance

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Schedule of primary office leases and maturity of lease liabilities	The following table summarizes our primary office leases as of December 31, 2021 (in thousands, other than term): Location Lease Termination Term (in years) Future Minimum Lease Commitments Letter of Credit Amount Required Arlington, VA 10.1 $ 35,581 $ 1,579 Riverside, IL 9.3 41,408 232 Edison, NJ 4.3 2,180 222 Pune, India 1.7 1,382 — Brea, CA 0.4 462 — Maturity of lease liabilities (in thousands) as of December 31, 2021, is as follows: Operating lease expense 2022 10,916 2023 9,258 2024 8,968 2025 8,653 2026 7,988 Thereafter 39,972 Total lease payments 85,755 Less: Interest 20,964 Present value of lease liabilities $ 64,791
Schedule of components of lease expense, weighted-average discount rate and weighted-remaining lease terms	The following table summarizes the components of our lease expense (in thousands): For the Year Ended December 31, 2021 2020 2019 Operating lease cost $ 12,991 $ 15,848 $ 13,903 Amortization of right-of-use assets — 299 598 Interest expense — 3 26 Variable lease cost 5,036 5,097 4,177 Total lease cost $ 18,027 $ 21,247 $ 18,704 Our weighted-average discount rate and our weighted remaining lease terms (in years) are as follows: December 31, 2021 2020 2019 Weighted average discount rate 6.38 % 6.44 % 6.25 % Weighted average remaining lease term 8.8 9.4 9.9

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Computation of basic and diluted earnings per share	The following table sets forth the computation of basic and diluted earnings per share available for common stockholders (in thousands, except per share data): For the Year Ended December 31, 2021 2020 2019 Loss from continuing operations $ (30,284) $ (328,172) $ (307,193) Income (loss) from discontinued operations, net of tax (7,317) (6,074) 1,613 Net loss (37,601) (334,246) (305,580) Less: Net loss attributable to non-controlling interests — — (3,609) Net loss available for common shareholders - basic and diluted $ (37,601) $ (334,246) $ (301,971) Weighted-average common shares outstanding - basic and diluted 86,067 84,928 82,364 Income (loss) per common share Basic and diluted Continuing operations $ (0.35) $ (3.86) $ (3.73) Discontinued operations (0.09) (0.08) 0.02 Non-controlling interests — — 0.04 Basic and diluted income (loss) per share attributable to common shareholders of Evolent Health, Inc. $ (0.44) $ (3.94) $ (3.67)
Schedule of antidilutive securities excluded from computation of earnings per share	Anti-dilutive shares (in thousands) excluded from the calculation of weighted-average common shares presented above are presented below: For the Year Ended December 31, 2021 2020 2019 Exchangeable Class B common stock — — 1,399 Restricted stock units ("RSUs"), performance-based RSUs and leveraged stock units ("LSUs") 1,807 797 813 Stock options 2,036 1,141 1,324 Convertible senior notes 12,602 11,206 10,361 Total 16,445 13,144 13,897

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-based compensation expense	Total compensation expense by award type and line item in our consolidated financial statements was as follows (in thousands): For the Year Ended December 31, 2021 2020 2019 Award Type Stock options $ 1,337 $ 2,927 $ 4,237 Performance-based stock options — 75 448 RSUs 9,606 7,763 8,877 Performance-based RSUs 2,471 — (388) LSUs 3,297 3,841 2,444 Total compensation expense by award type $ 16,711 $ 14,606 $ 15,618 Line Item Cost of revenue $ 2,263 $ 1,811 $ 2,673 Selling, general and administrative expenses 14,448 12,795 12,945 Total compensation expense by financial statement line item $ 16,711 $ 14,606 $ 15,618
Schedule of unrecognized compensation expense	Total unrecognized compensation expense (in thousands) and expected weighted-average period (in years) by award type for all of our stock-based incentive plans were as follows: As of December 31, 2021 Unrecognized Compensation Expense Weighted Average Period (years) Stock options $ 512 0.57 RSUs 26,104 1.69 LSUs 2,422 1.19 Performance-based RSUs $ 4,121 3.17 Total $ 33,159
Option price assumptions	The option price assumptions used for our stock option awards for the year ended December 31, 2019, were as follows: Weighted-average fair value per option granted $ 6.52 Assumptions: Expected term (in years) 6.25 Expected volatility 51.6 % Risk-free interest rate 1.9% - 2.7% Dividend yield — % The price assumptions used for our leveraged stock unit awards were as follows: For the Year Ended December 31, 2020 2019 Weighted-average fair value per leveraged stock unit granted $ 8.90 $ 6.52 Assumptions: Expected term 10 years 10 years Expected volatility 62.1 % 51.7 % Risk-free interest rate 0.85% 2.54% Dividend yield — % — %
Stock option information	Information with respect to our stock options (in thousands), including weighted-average remaining contractual term (in years) and aggregate intrinsic value (in thousands) was as follows: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2020 4,070 $ 9.32 5.25 $ 12,578 Exercised (1,490) 8.92 Forfeited (31) 15.23 Outstanding as of December 31, 2021 2,549 $ 9.49 3.99 $ 46,342 Vested and expected to vest after December 31, 2021 2,549 $ 9.49 3.99 $ 46,342 Exercisable as of December 31, 2021 2,301 $ 9.11 3.71 $ 42,717
Performance-based stock option awards activity	Information with respect to our performance-based stock options (shares and aggregate intrinsic value shown in thousands, weighted-average remaining contractual term shown in years) was as follows: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2020 268 $ 10.27 6.17 $ (326) Outstanding as of December 31, 2021 268 10.27 4.16 5,620 Vested and expected to vest after December 31, 2021 268 $ 10.27 4.16 $ 5,620
Restricted stock units information	Information with respect to our RSUs (not including performance-based RSUs) is presented below (in thousands, except for weighted-average grant-date fair value): Total RSUs Weighted Average Grant Date Fair Value Outstanding as of December 31, 2020 1,737 $ 10.13 Granted 1,276 21.10 Forfeited (243) 12.74 Vested (683) 10.68 Outstanding as of December 31, 2021 2,087 $ 16.35
Leveraged stock units activity	Information with respect to our leveraged stock unit awards (shares and aggregate intrinsic value shown in thousands, weighted-average remaining contractual term shown in years) was as follows: Leveraged Stock Units Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2021 1,084 $ 11.07 7.68 $ 17,993 Vested and expected to vest after December 31, 2021 1,084 $ 11.07 7.68 $ 17,993
Schedule of price assumptions for performance based stock units	The price assumptions used for our performance based stock unit awards were as follows: 1st Tranche 2nd Tranche Weighted-average fair value per performance based stock unit granted $ 20.64 $ 20.69 Assumptions: Expected term 2 years 3 years Expected volatility 89.5 % 77.7 % Risk-free interest rate 0.12 % 0.25 % Dividend yield — % — %
Schedule of information of performance based stock units	Information with respect to our performance based restricted stock unit awards (shares and aggregate intrinsic value shown in thousands, weighted-average remaining contractual term shown in years) was as follows: Performance Based Stock Units Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding as of December 31, 2021 319 $ 20.67 9.16 $ 2,233 Vested and expected to vest after December 31, 2021 319 $ 20.67 9.16 $ 2,233

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of loss before provision for income taxes	Our loss from continuing operations before income taxes was as follows (in thousands): For the Year Ended December 31, 2021 2020 2019 Domestic $ (32,719) $ (332,373) $ (331,033) Foreign 2,918 1,833 1,045 Loss from continuing operations before income taxes $ (29,801) $ (330,540) $ (329,988)
Components of income tax expense (benefit)	Components of income tax expense (benefit) (in thousands) consist of the following: For the Year Ended December 31, 2021 2020 2019 Current Federal $ (1,469) $ (2,305) $ 185 State and local 1,449 200 14 Foreign 1,027 721 399 Total current tax expense (benefit) 1,007 (1,384) 598 Deferred Federal (5,866) (38,258) (27,307) State and local (4,021) (9,565) (5,046) Foreign (493) (303) 6 Total deferred tax expense (benefit) (10,380) (48,126) (32,347) Change in valuation allowance 9,856 47,142 8,954 Total tax expense (benefit) $ 483 $ (2,368) $ (22,795)
Schedule of reconciliation of the U.S. statutory tax rate to our effective tax rate	A reconciliation of the U.S. statutory tax rate to our effective tax rate is presented below: For the Year Ended December 31, 2021 2020 2019 U.S. statutory tax rate 21.0 % 21.0 % 21.0 % U.S. state income taxes, net of U.S. federal tax benefit 1.9 % 2.9 % 5.0 % Foreign earnings at other than U.S. rates 0.3 % — % (0.1) % Change in valuation allowance (33.1) % (14.3) % (2.7) % Benefit of net operating loss carryback provision — % 1.1 % — % Non-deductible goodwill impairment — % (11.5) % (15.6) % Non-controlling interest — % — % (0.3) % Nondeductible excess compensation (10.1) % (0.3) % (0.5) % Excess tax benefits (shortfalls) on stock-based compensation 8.1 % (0.3) % (0.2) % Convertible debt extinguishment (1.5) % — % — % Change in uncertain tax positions 0.2 % — % 0.1 % Nontaxable earnout — % — % (1.4) % Change in state rate 6.8 % 1.3 % (0.7) % Return to provision 6.6 % (0.8) % 1.0 % Change in indefinite reinvestment assertion for domestic subsidiaries — % 1.0 % 2.6 % Tax sharing settlement (1.1) % — % — % Other, net (0.7) % 0.6 % (1.3) % Effective tax rate (1.6) % 0.7 % 6.9 %
Schedule of deferred tax assets and liabilities	Significant components of the Company’s deferred tax assets and liabilities (in thousands) were as follows: As of December 31, 2021 2020 Deferred Tax Assets Start-up and organizational costs $ 103 $ 117 Goodwill 18,774 23,778 Operating lease liabilities 15,968 15,963 Accrued expenses 10,345 7,434 Stock based compensation 8,714 8,530 Net operating loss carryforwards 130,242 123,604 Federal and state research tax credits 1,828 1,828 Fixed assets 480 131 Interest deduction limitation 7,795 2,452 Outside basis differences 1,972 197 Other 9,236 8,428 Subtotal 205,457 192,462 Valuation allowance (101,345) (89,723) Total deferred tax assets 104,112 102,739 Deferred Tax Liabilities Internally developed software costs 12,501 12,973 Intangible assets 48,677 49,053 Right-of-use assets - Operating 12,284 13,122 Contract fulfillment costs 8,317 6,375 Convertible debt 17,604 20,411 Other 5,387 1,484 Total deferred tax liabilities 104,770 103,418 Net deferred tax assets (liabilities) $ (658) $ (679) Changes in our valuation allowance (in thousands) were as follows: For the Year Ended December 31, 2021 2020 Balance at beginning-of-year $ 89,723 $ 50,519 Charged to costs and expenses 9,856 47,142 Charged (credited) to other accounts (1) 1,766 (7,938) Balance at end-of-year $ 101,345 $ 89,723 (1) Amounts charged (credited) to other accounts includes $1.8 million charged to discontinued operations for the year ended December 31, 2021 and $8.6 million credited to additional paid-in-capital, partially offset by $0.7 million charged to retained earnings, for the year ended December 31, 2020.
Changes in unrecognized tax benefits	Changes in our unrecognized tax benefits (in thousands) were as follows: For the Year Ended December 31, 2021 2020 2019 Balance at beginning-of-year $ 678 $ 753 $ 934 Lapse of statute of limitations (69) (75) (181) Balance at end-of-year $ 609 $ 678 $ 753

Non-controlling Interests (Tabl

Non-controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2021
Noncontrolling Interest [Abstract]
Schedule of changes in non-controlling interests	Changes in non-controlling interests (in thousands) for year ended December 31, 2020, was as follows: Non-controlling interests balance as of beginning of period $ 6,689 Issuance of non-controlling interest 25,749 Disposal of assets (6,689) Redemption of Sponsor’s equity (25,749) Non-controlling interests balance as of end of period $ —

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Summary of assets at fair value on recurring basis	The following table summarizes the Company’s assets and liabilities measured at fair value on a recurring basis (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Contingent consideration (1) $ — $ — $ 28,700 $ 28,700 Total fair value of liabilities measured on a recurring basis $ — $ — $ 28,700 $ 28,700 December 31, 2020 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents (2) $ 5,877 $ — $ — $ 5,877 Total fair value of assets measured on a recurring basis $ 5,877 $ — $ — $ 5,877 Liabilities Warrants (3) $ — $ — $ 13,730 $ 13,730 Total fair value of liabilities measured on a recurring basis $ — $ — $ 13,730 $ 13,730 (1) Represents the fair value of earn-out consideration related to the Vital Decisions transaction as described in Note 4. (2) Represents the cash and cash equivalents and restricted cash and restricted investments that were held in money market funds as of December 31, 2020. (3) Represents the fair value of 1,513,786 shares issuable under the warrant agreements discussed in Note 10. The warrants were settled in January 2021.
Summary of liabilities at fair value on recurring basis	The following table summarizes the Company’s assets and liabilities measured at fair value on a recurring basis (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Contingent consideration (1) $ — $ — $ 28,700 $ 28,700 Total fair value of liabilities measured on a recurring basis $ — $ — $ 28,700 $ 28,700 December 31, 2020 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents (2) $ 5,877 $ — $ — $ 5,877 Total fair value of assets measured on a recurring basis $ 5,877 $ — $ — $ 5,877 Liabilities Warrants (3) $ — $ — $ 13,730 $ 13,730 Total fair value of liabilities measured on a recurring basis $ — $ — $ 13,730 $ 13,730 (1) Represents the fair value of earn-out consideration related to the Vital Decisions transaction as described in Note 4. (2) Represents the cash and cash equivalents and restricted cash and restricted investments that were held in money market funds as of December 31, 2020. (3) Represents the fair value of 1,513,786 shares issuable under the warrant agreements discussed in Note 10. The warrants were settled in January 2021.
Changes in contingent consideration measured at fair value	The changes in our liabilities measured at fair value for which the Company uses Level 3 inputs to determine fair value for the years ended December 31, 2021 and 2020 are as follows (in thousands): For the Year Ended December 31, 2021 2020 Balance as of beginning of period $ 13,730 $ 16,975 Additions 14,600 — Settlements (13,730) (3,500) Realized and unrealized losses, net 14,100 255 Balance as of end of period $ 28,700 $ 13,730
Valuation techniques and significant unobservable inputs of Level 3 fair value measurements	The following table summarizes the fair value (in thousands), valuation techniques and significant unobservable inputs of our Level 3 fair value measurements as of the periods presented: December 31, 2021 Fair Valuation Significant Assumption or Value Technique Unobservable Inputs Input Ranges Contingent consideration $ 28,700 Real options approach Risk-neutral expected earnout consideration $ 30,935 Discount rate 6.04 % December 31, 2020 Fair Valuation Significant Assumption or Value Technique Unobservable Inputs Input Ranges Warrants $ 13,730 Black-Scholes Stock price volatility 62.2 % Annual risk free rate 0.2 %

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Schedule of related parties	The following table presents assets and liabilities attributable to our related parties as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 Assets Accounts receivable, net $ 2,719 $ 9,474 Prepaid expenses and other current assets 15 51 Prepaid expenses and other noncurrent assets 4,877 4,554 Liabilities Accounts payable $ 1,967 $ 2,509 Accrued liabilities 1,120 1,520 Reserve for claims and performance-based arrangements 734 435 The following table presents revenues and expenses attributable to our related parties for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Revenue Transformation services $ — $ 5,416 $ 4,009 Platform and operations services 45,082 226,339 60,325 Expenses Cost of revenue (exclusive of depreciation and amortization expenses) 3,063 2,863 28,954 Selling, general and administrative expenses 285 113 991

Repositioning and Other Chang_2

Repositioning and Other Changes (Tables)	12 Months Ended
	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
Costs associated with the Repositioning Plan	The following table provides a summary of our total costs associated with the Repositioning Plan for the years ended December 31, 2021 and 2020, by major type of cost (in thousands): For the Year Ended December 31, Cumulative Amount Incurred through December 31, 2021 2021 2020 Severance and termination benefits $ 185 $ — $ 185 Office space consolidation 2,742 — 2,742 Professional services 4,391 1,275 5,666 Total $ 7,318 $ 1,275 $ 8,593

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Reconciliation of revenue from segments to consolidated	The following tables present our segment information for the years ended December 31, 2021, 2020 and 2019 (in thousands). Segment information for the years ended December 31, 2020 and 2019 (including segments total Adjusted EBITDA) has been restated to conform to the reporting structure change described in Note 2. Evolent Health Services Clinical Solutions Intersegment Subtotal Corporate (1) Consolidated Revenue For the Year Ended December 31, 2021 Transformation services $ 11,204 $ — $ — $ 11,204 $ — $ 11,204 Platform and operations services 300,423 598,144 (1,814) 896,753 — 896,753 Total revenue $ 311,627 $ 598,144 $ (1,814) $ 907,957 $ — $ 907,957 For the Year Ended December 31, 2020 Transformation services $ 11,990 $ — $ — $ 11,990 $ — $ 11,990 Platform and operations services 373,144 542,279 (2,774) 912,649 — 912,649 Total revenue $ 385,134 $ 542,279 $ (2,774) $ 924,639 $ — $ 924,639 For the Year Ended December 31, 2019 Transformation services $ 15,203 $ — $ — $ 15,203 $ — $ 15,203 Platform and operations services 394,328 278,217 (626) 671,919 — 671,919 Total revenue $ 409,531 $ 278,217 $ (626) $ 687,122 $ — $ 687,122 Evolent Health Services Clinical Solutions Subtotal Corporate (1) Segments Total For the Year Ended December 31, 2021 Adjusted EBITDA $ 17,063 $ 82,920 $ 99,983 $ (33,666) $ 66,317 For the Year Ended December 31, 2020 Adjusted EBITDA $ 57,731 $ 26,864 $ 84,595 $ (36,022) $ 48,573 For the Year Ended December 31, 2019 Adjusted EBITDA $ (561) $ 12,523 $ 11,962 $ (25,793) $ (13,831) ———————— (1) Corporate includes various finance, human resources, legal, executive, and other corporate infrastructure expenses.
Reconciliation of Adjusted EBITDA to net loss	The following table presents our reconciliation of consolidated segments total Adjusted EBITDA to net loss attributable to common shareholders of Evolent Health, Inc. for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Net loss attributable to common shareholders of Evolent Health, Inc. $ (37,601) $ (334,246) $ (301,971) Less: Interest income 407 2,633 3,406 Interest expense (25,425) (28,325) (14,555) (Provision) benefit for income taxes (483) 2,368 22,795 Depreciation and amortization expenses (60,037) (60,835) (60,323) Equity method investment impairment — (47,133) — Gain on transfer of membership 45,938 — — Loss on repayment of debt, net (21,343) — — Loss on extinguishment of debt — (4,789) — Goodwill impairment — (215,100) (199,800) Gain (loss) from equity method investees 13,179 10,039 (9,465) Gain (loss) on disposal of assets — (698) 9,600 Change in fair value of contingent consideration and indemnification asset (13,281) (3,860) 3,997 Net loss attributable to non-controlling interests — — 3,609 Other income (expense), net (146) (118) (489) Purchase accounting adjustments — — (1,915) Repositioning costs (7,318) (1,275) — Stock-based compensation expense (16,711) (14,606) (15,618) Severance costs (198) (8,986) (17,350) Amortization of contract cost assets (476) (3,944) (2,876) Strategy and shareholder advisory expenses (6,513) — — Acquisition costs (4,194) (2,116) (10,769) Gain (loss) from discontinued operations (1) (7,317) (6,074) 1,613 Adjusted EBITDA $ 66,317 $ 48,573 $ (13,831) ———————— (1) Includes $6.8 million gain on disposal of discontinued operations for the year ended December 31, 2021.

Reserves for Claims and Perfo_2

Reserves for Claims and Performance-Based Arrangements (Tables)	12 Months Ended
	Dec. 31, 2021
Insurance [Abstract]
Activity in claims reserves	Activity in reserves for claims and performance-based arrangements for the years ended December 31, 2021 and 2020, was as follows (in thousands): For the Year Ended December 31, 2021 2020 EHS (1) Clinical Solutions (1) Total EHS (1) Clinical Solutions (1) Total (2) Beginning balance $ 56,296 $ 122,531 $ 178,827 $ 4,265 $ 50,245 $ 54,510 Incurred costs related to current year 8,669 449,172 457,841 (7,542) 428,139 420,597 Incurred costs related to prior year 7,036 73 7,109 2,853 25 2,878 Paid costs related to current year 20,801 337,647 358,448 106,093 358,478 464,571 Paid costs related to prior year 25,544 100,075 125,619 2,123 7,475 9,598 Change during the year (30,640) 11,523 (19,117) (112,905) 62,211 (50,694) Impact of consolidation on reserves for claims and performance-based arrangements — — — 164,297 — 164,297 Other adjustments (3) (38) 11,622 11,584 639 10,075 10,714 Ending balance $ 25,618 $ 145,676 $ 171,294 $ 56,296 $ 122,531 $ 178,827 ———————— (1) Costs incurred to provide specialty care management and EVH Passport are recorded within cost of revenue in our statement of operations. (2) Amounts exclude $9.9 million related to reserves for claims reclassified to discontinued operations as of December 31, 2020. (3) Other adjustments to reserves for claims and performance-based arrangements reflect changes in accrual for amounts payable to facilities and amounts owed to our payer partners for claims paid on our behalf.

Quarterly Results of Operatio_2

Quarterly Results of Operations (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Data [Abstract]
Unaudited consolidated quarterly results of operations	The unaudited consolidated quarterly results of operations (in thousands, except per share data) were as follows: For the Three Months Ended December 31 September 30 June 30 March 31 2021 Total revenue $ 248,358 $ 222,471 $ 222,057 $ 215,071 Total operating expenses 260,572 229,052 229,728 231,016 Net loss from continuing operations 3,053 (13,040) (9,107) (11,190) Net income (loss) from discontinued operations, net of tax (8,700) — — 1,383 Net loss attributable to common shareholders of Evolent Health, Inc. (5,647) (13,040) (9,107) (9,807) Income (loss) per common share Basic and diluted Continuing operations $ 0.03 $ (0.15) $ (0.11) $ (0.13) Discontinued operations (0.09) — — 0.01 2020 Total revenue $ 246,536 $ 239,572 $ 217,299 $ 221,232 Total operating expenses 246,804 256,020 443,128 246,323 Net loss from continuing operations (10,637) (37,035) (202,013) (78,487) Net loss from discontinued operations, net of tax (3,166) (1,135) (1,508) (265) Net income (loss) attributable to non-controlling interests 822 (822) — — Net loss attributable to common shareholders of Evolent Health, Inc. (14,625) (37,348) (203,521) (78,752) Loss per common share Basic and diluted Continuing operations $ (0.13) $ (0.43) $ (2.37) $ (0.93) Discontinued operations (0.04) (0.01) (0.01) —

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of cash flow, supplemental disclosures	The following represents supplemental cash flow information the years ended December 31, 2021, 2020 and 2019 (in thousands): For the Year Ended December 31, 2021 2020 2019 Supplemental Disclosure of Non-cash Investing and Financing Activities Class A and Class B common stock issued in connection with business combinations $ 56,626 $ — $ 23,556 Increase/decrease to goodwill from measurement period adjustments/business combinations — 2,200 (351) Class A common stock issued for payment of earn-outs 450 4,185 800 Class A common stock issued in connection with debt repayment 28,492 — — Gain from transfer of membership (22,969) — — Accrued property and equipment purchases 784 11 (527) Consideration for asset acquisition or business combinations 14,600 — 16,000 Effects of Leases Operating cash flows from operating leases 13,845 13,708 12,330 Leased assets obtained in exchange for operating lease liabilities (2,583) (2,170) 30,463 Effects of Class B Exchanges Decrease in non-controlling interests as a result of Class B Exchanges — — 42,377 Decrease in deferred tax liability as a result of securities offerings and exchanges — — (22) Supplemental Disclosures Cash paid for interest 7,113 13,352 5,037 Cash paid for taxes, net 551 9,679 1,484

Organization (Details)

Organization (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 266,280	$ 319,002
Class B Common Stock
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	0	0

Basis of Presentation, Summar_4

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Operating Segments (Details)	12 Months Ended
	Dec. 31, 2021segment
Accounting Policies [Abstract]
Number of operating segments	2

Basis of Presentation, Summar_5

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Restricted Cash and Restricted Investments (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds			$ 21,028
Current restricted cash		$ 75,685	14,374
Total current restricted cash and restricted investments		75,685	14,374
Non-current restricted cash		12,977	6,654
Total non-current restricted cash and restricted investments		12,977	6,654
Cash and cash equivalents		266,280	340,490
Restricted cash and restricted investments		88,662	21,707
Restricted investments included in restricted cash and restricted investments		0	(616)
Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows	[1]	354,942	361,581	$ 128,531	$ 388,325
Discontinued Operations, Disposed of by Sale | True Health
Restricted Cash and Cash Equivalents Items [Line Items]
Non-current restricted investments			600
Current restricted cash from claims processing services			100
Collateral for letters of credit for facility leases
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds		3,769	3,510
Collateral with financial institutions
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds		11,662	4,743
Claims processing services
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds		73,226	12,064
Other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds		5	711
Bank time deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds		$ 11,700	$ 4,700
[1]	See Note 5.

Basis of Presentation, Summar_6

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Estimated Useful Life of Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2021
Computer hardware
Property and Equipment [Line Items]
Useful life	3 years
Computer software
Property and Equipment [Line Items]
Useful life	1 year
Internal-use software development costs
Property and Equipment [Line Items]
Useful life	5 years
Minimum | Furniture and equipment
Property and Equipment [Line Items]
Useful life	3 years
Maximum | Furniture and equipment
Property and Equipment [Line Items]
Useful life	7 years

Basis of Presentation, Summar_7

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Research and Development Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Research and development costs	$ 15.5	$ 15.1	$ 19.8

Basis of Presentation, Summar_8

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Goodwill (Details)	Oct. 31, 2020reportingUnit	May 31, 2020reportingUnit	Dec. 31, 2021unit	Dec. 31, 2021reportingUnit
Accounting Policies [Abstract]
Number of reporting units for goodwill testing	2	2	3	3

Basis of Presentation, Summar_9

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Intangible Assets, Net (Details)	12 Months Ended
	Dec. 31, 2021
Corporate trade name | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Corporate trade name | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life	20 years
Customer relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Customer relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life	25 years
Technology
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Provider network contracts | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life	3 years
Provider network contracts | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years

Basis of Presentation, Summa_10

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Right of Offset (Details)	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Right of offset, percentage of accounts receivable netted against claims payable	42.00%	0.00%
Right of offset, percentage of accounts receivable, net eligible for net basis settlement	55.00%

Basis of Presentation, Summa_11

Basis of Presentation, Summary of Significant Accounting Policies and Change in Accounting Principles - Stock-based Compensation (Details) - Stock options	12 Months Ended
	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Expiration period	10 years

Recently Issued Accounting St_2

Recently Issued Accounting Standards (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment		$ (929,047)	$ (693,633)	$ (619,600)	$ (1,189,356)
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13 [Member]	Accounting Standards Update 2016-13 [Member]
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment		$ 2,970
Retained Earnings (Accumulated Deficit)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment		251,962	$ 626,779	$ 589,178	$ (50,009)
Retained Earnings (Accumulated Deficit) | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment		$ 2,970

Transactions - Vital Decisions

Transactions - Vital Decisions (Details) - USD ($) $ in Thousands, shares in Millions	Oct. 01, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Purchase consideration:
Cash		$ 49,012	$ 300	$ 8,575
Liabilities assumed:
Goodwill		$ 426,297	$ 349,029	$ 566,359
Customer relationships
Liabilities assumed:
Useful life		14 years 10 months 24 days	16 years 2 months 12 days
Technology
Liabilities assumed:
Useful life		2 years	1 year 9 months 18 days
Corporate trade name
Liabilities assumed:
Useful life		12 years 4 months 24 days	13 years 2 months 12 days
Vital Decisions
Business Acquisition [Line Items]
Voting interests acquired	100.00%
Equity interest issued or issuable, number of shares (in shares)	1.8
Contingent consideration arrangements (up to)	$ 45,000
Purchase consideration:
Cash	46,500
Fair value of Class A common stock issued	56,626
Fair value of contingent consideration	14,600
Total consideration	117,726
Tangible assets acquired:
Cash and cash equivalents	1,430
Accounts receivable	3,301
Prepaid expenses and other current assets	78
Other non-current assets	2,564
Total tangible assets acquired	7,373
Identifiable intangible assets acquired:
Identifiable intangible assets	40,000
Liabilities assumed:
Accounts payable	93
Accrued liabilities	661
Accrued compensation and employee benefits	970
Deferred tax liabilities, net	499
Deferred revenue	2,000
Operating lease liabilities	2,712
Total liabilities assumed	6,935
Goodwill	77,288
Net assets acquired	117,726
Goodwill, expected tax deductible amount	69,600
Vital Decisions | Customer relationships
Identifiable intangible assets acquired:
Identifiable intangible assets	$ 32,500
Liabilities assumed:
Useful life	13 years
Vital Decisions | Technology
Identifiable intangible assets acquired:
Identifiable intangible assets	$ 5,000
Liabilities assumed:
Useful life	5 years
Vital Decisions | Corporate trade name
Identifiable intangible assets acquired:
Identifiable intangible assets	$ 2,500
Liabilities assumed:
Useful life	15 years

Transactions - Equity Investmen

Transactions - Equity Investments (Details) - USD ($) $ in Thousands

Dec. 31, 2020

Nov. 16, 2020

Sep. 01, 2020

Jun. 06, 2019

May 28, 2019

Jan. 31, 2021

Mar. 31, 2021

Mar. 31, 2020

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Dec. 30, 2019

Jun. 18, 2019

Business Acquisition [Line Items]

Payments to redeem Sponsors' equity

$ 1,300

$ 20,000

$ 0

Loss (gain) on disposal of assets and consolidation

$ 0

$ 698

$ (9,600)

Passport Asset Acquisition

Business Acquisition [Line Items]

Cash and equivalents

$ 159,800

Debt securities, available-for-sale

88,600

Receivables related to unsettled sales of securities

43,000

Other assets

50,200

Accrued medical expenses

164,800

Accrued liabilities

50,000

Molina

Business Acquisition [Line Items]

Asset Purchase Agreement, escrow payments

$ 20,000

Cash released from escrow

$ 20,000

Passport Note

Business Acquisition [Line Items]

Interest rate

6.50%

Proceeds from collection of notes receivable

$ 40,000

Proceeds from interest received

$ 3,600

Passport Note | Notes Receivable

Business Acquisition [Line Items]

Notes receivable, net

$ 40,000

Passport | Variable Interest Entity, Not Primary Beneficiary

Business Acquisition [Line Items]

Payments to acquire interest

$ 70,000

Interest in investment

30.00%

30.00%

30.00%

Performance bond amount

$ 25,000

Payments to acquire equity method investments, amount held back

$ 16,200

Payments to redeem Sponsors' equity

$ 20,000

Proceeds from transfer of membership

$ 23,000

Transfer of membership, percentage of payment based on number of enrollees

50.00%

Transfer of membership, percentage of payment subject to satisfaction of contingencies

50.00%

Vivant

Business Acquisition [Line Items]

Loss (gain) on disposal of assets and consolidation

$ 6,400

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
True Health | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on purchase price adjustments	$ 8.7

Discontinued Operations - Summa

Discontinued Operations - Summary of Results of Operations (Details) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2021	[1]	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Expenses
Income (loss) from discontinued operations, net of tax (2)	$ (8,700)		$ 0	$ 0	$ 1,383	$ (3,166)	$ (1,135)	$ (1,508)	$ (265)	$ (7,317)	[1]	$ (6,074)	[1]	$ 1,613	[1]
Discontinued Operations, Disposed of by Sale | True Health
Revenue
Total revenue										44,833		117,733		171,887
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses presented separately below)										5,885		18,343		6,633
Claims expenses										33,954		87,951		135,774
Selling, general and administrative expenses										5,764		18,576		26,617
Depreciation and amortization expenses										160		640		590
Total operating expenses										45,763		125,510		169,614
Operating income (loss)										(930)		(7,777)		2,273
Interest income										112		531		581
Interest expense										(4)		(12)		21
Other loss										(25)		(1)		(3)
Income (loss) before income taxes and non-controlling interests										(847)		(7,259)		2,872
Benefit (provision) for income taxes										(326)		(1,185)		1,259
Income (loss) from discontinued operations, net of tax (2)										(521)		(6,074)		1,613
Discontinued Operations, Disposed of by Sale | True Health | Platform and operations services
Revenue
Total revenue										38		356		145
Discontinued Operations, Disposed of by Sale | True Health | Premiums
Revenue
Total revenue						$ 44,800				44,795		117,377		171,742
Discontinued Operations, Disposed of by Sale | True Health | Services Agreements
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses presented separately below)										2,800		13,600		6,600
Selling, general and administrative expenses										$ 1,100		$ 6,400		$ 6,000
[1]	Includes $6.8 million loss on disposal of discontinued operations for the year ended December 31, 2021

Discontinued Operations - Sum_2

Discontinued Operations - Summary of Cash Flows (Details) - True Health - Discontinued Operations, Disposed of by Sale - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash flows provided by (used in) operating activities	$ 5,002	$ 6,852	$ (6,642)
Cash flows (used in) provided by investing activities	(2,494)	2,636	(7,172)
Cash flows used in financing activities	$ 0	$ 0	$ (2,500)

Discontinued Operations - Sum_3

Discontinued Operations - Summary of Current and Long-term Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Total current assets	$ 0	$ 33,914
Current liabilities:
Current liabilities of discontinued operations	$ 0	27,986
True Health | Discontinued Operations, Disposed of by Sale
Current assets:
Cash and cash equivalents		21,488
Restricted cash and restricted investments		63
Accounts receivable, net		3,437
Prepaid expenses and other current assets		5,198
Investments, at amortized cost		3,728
Total current assets		33,914
Restricted cash and restricted investments		616
Investments, at amortized cost		10,919
Prepaid expenses and other noncurrent assets		59
Intangible assets, net		3,080
Goodwill		5,705
Total assets		54,293
Current liabilities:
Accounts payable		93
Accrued liabilities		11,265
Accrued compensation and employee benefits		1,115
Deferred revenue		4,140
Reserve for claims and performance-based arrangements		9,858
Current liabilities of discontinued operations		26,471
Other long-term liabilities		128
Deferred tax liabilities, net		49
Total liabilities		26,648
True Health | Discontinued Operations, Disposed of by Sale | Services Agreements
Current assets:
Accounts receivable, net		1,500
Current liabilities:
Accounts payable		$ 1,500

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Evolent Health Services
Disaggregation of Revenue [Line Items]
Total revenue	$ 309,813	$ 382,360	$ 408,905
Evolent Health Services | Medicaid
Disaggregation of Revenue [Line Items]
Total revenue	215,236	236,634	267,222
Evolent Health Services | Medicare
Disaggregation of Revenue [Line Items]
Total revenue	26,358	68,505	73,671
Evolent Health Services | Commercial and other
Disaggregation of Revenue [Line Items]
Total revenue	68,219	77,221	68,012
Clinical Solutions
Disaggregation of Revenue [Line Items]
Total revenue	598,144	542,279	278,217
Clinical Solutions | Medicaid
Disaggregation of Revenue [Line Items]
Total revenue	205,833	274,028	75,675
Clinical Solutions | Medicare
Disaggregation of Revenue [Line Items]
Total revenue	363,053	257,092	199,817
Clinical Solutions | Commercial and other
Disaggregation of Revenue [Line Items]
Total revenue	$ 29,258	$ 11,159	$ 2,725

Revenue Recognition - Transacti

Revenue Recognition - Transaction Price Allocated to the Remaining Performance Obligations (Details) $ in Millions	Dec. 31, 2021USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 178.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	45.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	70.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	86.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months

Revenue Recognition - Contract

Revenue Recognition - Contract Balances (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Short-term receivables	$ 129,012	$ 129,012	$ 118,730
Long-term receivables	4,877	4,877	4,554
Short-term contract assets	0	0	329
Short-term deferred revenue	11,944	11,944	10,187
Long-term deferred revenue	4,437	4,437	3,593
Deferred revenue
Balance as of beginning-of-period		13,780
Reclassification to revenue, as a result of performance obligations satisfied		(10,175)
Cash received in advance of satisfaction of performance obligations		12,776
Balance as of end of period	16,381	$ 16,381	13,780
Revenue recognized from performed obligations	$ 28,300		12,100
Discontinued Operations, Disposed of by Sale | True Health
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accounts receivable, net, after gross-up			3,400
Deferred revenue			$ 4,140

Revenue Recognition - Contrac_2

Revenue Recognition - Contract Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Capitalized Contract Cost [Line Items]
Contract cost amortization	$ 13,041	$ 21,195	$ 5,723
Capitalized contract cost, amortization period	5 years
Bonuses and Commissions
Capitalized Contract Cost [Line Items]
Contract cost assets	$ 5,200	3,300
Contract cost amortization	1,900	1,900	1,000
Contract Fulfillment Costs
Capitalized Contract Cost [Line Items]
Contract cost assets	27,400	23,400
Contract cost amortization	$ 11,100	$ 13,000	$ 4,700

Credit Losses - Accounts Receiv

Credit Losses - Accounts Receivable (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable, Noncurrent, Past Due [Line Items]
Percentage of receivables, current	90.00%	59.00%
Accounts receivable, net	$ 171,500	$ 173,700
Allowance for doubtful accounts, current	$ 3,374	$ 7,056	$ 41
Past due less than 60 days
Accounts Receivable, Noncurrent, Past Due [Line Items]
Percentage of receivables, past due	2.00%	24.00%
Past due less than 120 days
Accounts Receivable, Noncurrent, Past Due [Line Items]
Percentage of receivables, past due	3.00%	37.00%

Credit Losses - Schedule of Cha

Credit Losses - Schedule of Changes in Allowance for Accounts Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (7,056)	$ (41)
Passport acquisition	0	(2,582)
Provision for credit losses	(2,411)	(3,283)
Charge-offs	6,093	1,665
Balance as of end of period	(3,374)	(7,056)
Cumulative Effect, Period of Adoption, Adjustment
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ 0	(2,815)
Balance as of end of period		$ 0

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property and Equipment [Line Items]
Total property and equipment	$ 200,463	$ 175,096
Accumulated depreciation and amortization expenses	(119,098)	(88,856)
Total property and equipment, net	81,365	86,240
Depreciation expense	30,600	28,300	$ 23,300
Capitalized computer software, amortization	26,500	24,300	18,700
Computer hardware
Property and Equipment [Line Items]
Total property and equipment	21,970	18,866
Furniture and equipment
Property and Equipment [Line Items]
Total property and equipment	3,581	3,559
Internal-use software development costs
Property and Equipment [Line Items]
Total property and equipment	159,587	137,085
Total property and equipment, net	71,200	75,300
Capitalized computer software additions	22,500	24,600	$ 30,900
Leasehold improvements
Property and Equipment [Line Items]
Total property and equipment	$ 15,325	$ 15,586

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net - Impairment Testing (Details)	Oct. 31, 2020reportingUnit	May 31, 2020reportingUnit	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021unit	Dec. 31, 2021reportingUnit	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units for goodwill testing	2	2						3	3
Goodwill impairment | $			$ 215,100,000	$ 0	$ 199,800,000	$ 215,100,000	$ 0			$ 215,100,000	$ 199,800,000
Number of reporting units, fair value in excess of carrying amount | reportingUnit	1	1

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net - Schedule of Goodwill (Details) - USD ($)	3 Months Ended			6 Months Ended	12 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Roll Forward]
Balance as of beginning of period		$ 566,359,000		$ 566,359,000	$ 349,029,000	$ 566,359,000
Goodwill disposal						(2,200,000)
Impairment	$ (215,100,000)	0	$ (199,800,000)	(215,100,000)	0	(215,100,000)	$ (199,800,000)
Goodwill acquired					77,288,000
Foreign currency translation					(20,000)	(30,000)
Balance as of end of period			566,359,000		426,297,000	349,029,000	566,359,000
Cumulative inception to date impairment			360,400,000			575,500,000	360,400,000
Evolent Health Services
Goodwill [Roll Forward]
Balance as of beginning of period		431,684,000		431,684,000	214,354,000	431,684,000
Goodwill disposal						(2,200,000)
Impairment						(215,100,000)
Goodwill acquired					0
Foreign currency translation					(20,000)	(30,000)
Balance as of end of period			431,684,000		214,334,000	214,354,000	431,684,000
Clinical Solutions
Goodwill [Roll Forward]
Balance as of beginning of period		$ 134,675,000		$ 134,675,000	134,675,000	134,675,000
Goodwill disposal						0
Impairment						0
Goodwill acquired					77,288,000
Foreign currency translation					0	0
Balance as of end of period			$ 134,675,000		$ 211,963,000	$ 134,675,000	$ 134,675,000

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net - Intangible Assets, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 442,376	$ 398,034
Accumulated Amortization	162,592	133,042
Total future amortization of intangible assets	279,784	264,992
Amortization of intangible assets	29,400	32,300	$ 37,100
Discontinued Operations, Disposed of by Sale | True Health
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net		3,080
Amortization of intangible assets	$ 200	$ 600	$ 600
Corporate trade name
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life	12 years 4 months 24 days	13 years 2 months 12 days
Gross Carrying Amount	$ 25,800	$ 23,300
Accumulated Amortization	7,693	6,271
Total future amortization of intangible assets	$ 18,107	$ 17,029
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life	14 years 10 months 24 days	16 years 2 months 12 days
Gross Carrying Amount	$ 311,019	$ 278,519
Accumulated Amortization	72,697	57,716
Total future amortization of intangible assets	$ 238,322	$ 220,803
Customer relationships | Discontinued Operations, Disposed of by Sale | True Health
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life		15 years
Intangible assets, net		$ 2,200
Technology
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life	2 years	1 year 9 months 18 days
Gross Carrying Amount	$ 87,922	$ 82,922
Accumulated Amortization	73,378	63,507
Total future amortization of intangible assets	$ 14,544	$ 19,415
Below market lease, net
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life	1 year 3 months 18 days	2 years 3 months 18 days
Gross Carrying Amount	$ 1,218	$ 1,118
Accumulated Amortization	950	648
Total future amortization of intangible assets	$ 268	$ 470
Provider network contracts
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life	2 years 2 months 12 days	2 years 10 months 24 days
Gross Carrying Amount	$ 16,417	$ 12,175
Accumulated Amortization	7,874	4,900
Total future amortization of intangible assets	$ 8,543	$ 7,275
Provider network contracts | Discontinued Operations, Disposed of by Sale | True Health
Finite-Lived Intangible Assets [Line Items]
Weighted- Average Remaining Useful Life		10 months
Intangible assets, net		$ 900

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net - Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 29,102
2023	26,798
2024	20,913
2025	19,403
2026	19,153
Thereafter	164,415
Total future amortization of intangible assets	$ 279,784	$ 264,992

Long-term Debt - 2024 Notes (De

Long-term Debt - 2024 Notes (Details) - Senior Notes $ / shares in Units, shares in Millions	Dec. 01, 2021USD ($)	Aug. 31, 2020USD ($)shares$ / shares	Dec. 31, 2016USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 30, 2019
Debt Instrument [Line Items]
Payments of debt issuance costs		$ 2,500,000
2024 Notes
Debt Instrument [Line Items]
Face amount		$ 117,100,000		$ 117,051,000	$ 117,051,000
Interest rate		3.50%
Debt conversion, converted instrument, amount		$ 84,200,000
Debt issuance costs		$ 3,000,000
Interest expense				4,100,000	1,500,000
Conversion price (in dollars per share) | $ / shares		$ 18.23
Initial conversion amount (in shares) | shares		6.4
Long-term debt, net of discount		$ 78,900,000
Debt issuance costs, net, debt component		$ 1,700,000
Non-cash amortization of debt discount and debt issuance costs				7,900,000	2,700,000
Repurchase covenant, repurchase price due to fundamental change as percentage of principal amount		100.00%
Repurchase covenant, sale price as a percentage of conversion price		130.00%
Repurchase covenant, trading days, minimum		20 days
Repurchase covenant, consecutive trading days, minimum		30 days
Repurchase covenant, repurchase price due to change in sale price as percentage of conversion price		100.00%
2024 Notes | Common Stock
Debt Instrument [Line Items]
Debt issuance costs		$ 1,300,000
Proceeds from issuance of debt		38,100,000
2021 Notes
Debt Instrument [Line Items]
Face amount			$ 125,000,000	0	26,737,000
Interest rate			2.00%				2.00%
Debt conversion, converted instrument, amount	$ 26,700,000
Debt conversion, original debt, amount	26,300,000	84,200,000
Payments of debt issuance costs	$ 400,000
Debt issuance costs			$ 4,600,000
Interest expense				$ 500,000	$ 1,700,000	$ 2,500,000
Proceeds from issuance of debt			$ 120,400,000
New Notes
Debt Instrument [Line Items]
Debt conversion, converted instrument, amount		$ 32,800,000

Long-term Debt - Credit Agreeme

Long-term Debt - Credit Agreement (Details) - USD ($)	Jan. 08, 2021	Dec. 30, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2016
Debt Instrument [Line Items]
Cash paid for interest			$ 7,113,000	$ 13,352,000	$ 5,037,000
Loss on repayment of debt, net			0	(4,789,000)	$ 0
Initial Term Loan Facility | Secured Debt
Debt Instrument [Line Items]
Face amount		$ 75,000,000
Credit Agreement | Line of Credit
Debt Instrument [Line Items]
Loss on repayment of debt, net	$ 19,200,000
Unamortized debt issuance cost	9,500,000
Legal expenses	35,000
Credit Agreement | Line of Credit | DDTL Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 50,000,000
Commitment fee percentage		1.00%
2021 Notes | Senior Notes
Debt Instrument [Line Items]
Face amount			$ 0	26,737,000		$ 125,000,000
Interest rate		2.00%				2.00%
Debt issuance costs						$ 4,600,000
Senior Credit Facilities | Secured Debt
Debt Instrument [Line Items]
Debt issuance costs		$ 4,700,000
Non-cash amortization of debt discount and debt issuance costs				$ 2,200,000
Repayments of long-term lines of credit	98,600,000
Payments of make-whole premium	9,700,000
Cash paid for interest	$ 200,000
Senior Credit Facilities | Secured Debt | After the Second Anniversary of the Closing of the Senior Credit Facilities but Prior to the Third Anniversary
Debt Instrument [Line Items]
Redemption, call protection premium, percentage		4.00%
Senior Credit Facilities | Secured Debt | After the Third Anniversary of the Closing of the Senior Credit Facilities but Prior to the Fourth Anniversary
Debt Instrument [Line Items]
Redemption, call protection premium, percentage		3.00%
Senior Credit Facilities | Secured Debt | After the Fourth Anniversary of the Closing of the Senior Credit Facilities but Prior to the Fifth Anniversary
Debt Instrument [Line Items]
Redemption, call protection premium, percentage		2.00%
Senior Credit Facilities | Secured Debt | Maximum
Debt Instrument [Line Items]
Term		91 days
Senior Credit Facilities | Secured Debt | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate		8.00%
Senior Credit Facilities | Secured Debt | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		7.00%

Long-term Debt - Warrant Agreem

Long-term Debt - Warrant Agreement (Details) - Class A Common Stock - USD ($) $ / shares in Units, $ in Millions	Jan. 08, 2021	Dec. 30, 2019
Class of Warrant or Right [Line Items]
Warrants agreed to be sold (in shares)		1,513,786
Exercise price of warrants or rights (in dollars per share)		$ 8.05
Period during which warrants or rights exercisable, after maturity of credit agreement		30 days
Payments to settle outstanding warrants	$ 13.7

Long-term Debt - 2025 Notes (De

Long-term Debt - 2025 Notes (Details) - 2025 Notes $ / shares in Units, shares in Millions	1 Months Ended	12 Months Ended
	Oct. 31, 2018USD ($)shares$ / shares	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Oct. 24, 2018USD ($)	Oct. 22, 2018USD ($)
Debt Instrument [Line Items]
Debt issuance costs	$ 5,900,000
Senior Notes
Debt Instrument [Line Items]
Face amount	$ 172,500,000	$ 172,500,000	$ 172,500,000		$ 22,500,000	$ 150,000,000
Interest rate	1.50%
Proceeds from issuance of debt	$ 166,600,000
Debt issuance costs	$ 3,400,000
Interest expense		2,600,000	2,600,000	$ 2,600,000
Conversion price (in dollars per share) | $ / shares	$ 33.43
Initial conversion amount (in shares) | shares	5.2
Carrying amount	$ 100,700,000
Non-cash amortization of debt discount and debt issuance costs		$ 10,000,000	$ 9,200,000	$ 8,500,000
Repurchase covenant, repurchase price due to fundamental change as percentage of principal amount	100.00%
Repurchase covenant, sale price as a percentage of conversion price (at least)	130.00%
Repurchase covenant, trading days, minimum	20 days
Repurchase covenant, consecutive trading days, minimum	30 days
Repurchase covenant, repurchase price due to change in sale price as percentage of conversion price	100.00%
Senior Notes | Common Stock
Debt Instrument [Line Items]
Proceeds from issuance of debt	$ 71,800,000
Debt issuance costs	$ 2,500,000
Senior Notes | Class A Common Stock | Common Stock
Debt Instrument [Line Items]
Initial conversion rate per $ 1000 principal amount	0.0299135

Long-term Debt - 2021 Notes (De

Long-term Debt - 2021 Notes (Details) $ / shares in Units, shares in Millions	Dec. 01, 2021USD ($)	Aug. 31, 2020USD ($)shares$ / shares	Dec. 31, 2016USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 30, 2019
Debt Instrument [Line Items]
Amortization of deferred financing costs				$ 18,045,000	$ 14,780,000	$ 9,370,000
Repayments of senior debt				429,000	16,606,000	0
Senior Notes
Debt Instrument [Line Items]
Payments of debt issuance costs		$ 2,500,000
Net loss on extinguishment of debt, including fees paid to lenders		4,800,000
Senior Notes | 2021 Notes
Debt Instrument [Line Items]
Face amount			$ 125,000,000	0	26,737,000
Interest rate			2.00%				2.00%
Proceeds from issuance of debt			$ 120,400,000
Debt issuance costs			$ 4,600,000
Interest expense				500,000	1,700,000	2,500,000
Amortization of deferred financing costs				200,000	600,000	$ 900,000
Debt conversion, converted instrument, amount	$ 26,700,000
Debt conversion, original debt, amount	26,300,000	84,200,000
Payments of debt issuance costs	400,000
Net loss on extinguishment of debt, including fees paid to lenders	(2,200,000)
Face amount of debt repaid		14,000,000
Repayments of senior debt		13,900,000
Debt conversion, original debt, fair value	$ 28,500,000
Senior Notes | 2021 Notes | Class A Common Stock | Common Stock
Debt Instrument [Line Items]
Initial conversion rate per $ 1000 principal amount			0.0416082
Senior Notes | 2024 Notes
Debt Instrument [Line Items]
Face amount		$ 117,100,000		117,051,000	117,051,000
Interest rate		3.50%
Debt issuance costs		$ 3,000,000
Repurchase covenant, repurchase price due to fundamental change as percentage of principal amount		100.00%
Interest expense				$ 4,100,000	$ 1,500,000
Conversion price (in dollars per share) | $ / shares		$ 18.23
Initial conversion amount (in shares) | shares		6.4
Debt conversion, converted instrument, amount		$ 84,200,000
Senior Notes | 2024 Notes | Common Stock
Debt Instrument [Line Items]
Proceeds from issuance of debt		38,100,000
Debt issuance costs		$ 1,300,000
Senior Notes | 2024 Notes | Class A Common Stock | Common Stock
Debt Instrument [Line Items]
Initial conversion rate per $ 1000 principal amount		0.0548667

Long-term Debt - Convertible Se

Long-term Debt - Convertible Senior Notes Carrying Value (Details) - Senior Notes - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2020	Oct. 31, 2018	Oct. 24, 2018	Oct. 22, 2018	Dec. 31, 2016
2024 Notes
Debt Instrument [Line Items]
Convertible Debt, Total	$ 89,361,000	$ 81,462,000
Unamortized debt discount and issuance costs	27,690,000	35,589,000
Principal amount	$ 117,051,000	$ 117,051,000	$ 117,100,000
Remaining amortization period (years)	2 years 10 months 24 days	3 years 10 months 24 days
2024 Notes | Level 2
Debt Instrument [Line Items]
Fair value	$ 195,445,000	$ 153,220,000
2025 Notes
Debt Instrument [Line Items]
Convertible Debt, Total	126,315,000	116,349,000
Unamortized debt discount and issuance costs	46,185,000	56,151,000
Principal amount	$ 172,500,000	$ 172,500,000		$ 172,500,000	$ 22,500,000	$ 150,000,000
Remaining amortization period (years)	3 years 9 months 18 days	4 years 9 months 18 days
2025 Notes | Level 2
Debt Instrument [Line Items]
Fair value	$ 177,251,000	$ 147,488,000
2021 Notes
Debt Instrument [Line Items]
Convertible Debt, Total	0	26,557,000
Unamortized debt discount and issuance costs	0	180,000
Principal amount	$ 0	$ 26,737,000					$ 125,000,000
Remaining amortization period (years)	0 years	10 months 24 days
2021 Notes | Level 2
Debt Instrument [Line Items]
Fair value	$ 0	$ 26,470,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds		$ 21,028,000
Percent of tax savings to be paid	85.00%
Collateral with financial institutions
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds	$ 11,662,000	4,743,000
Letter of Credit | Line of Credit
Restricted Cash and Cash Equivalents Items [Line Items]
Maximum borrowing capacity	15,400,000	8,300,000
Letter of Credit | Line of Credit | Restricted Cash For Letters Of Credit
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds	15,400,000	8,300,000
Letter of Credit | Line of Credit | Collateral with financial institutions
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted funds	$ 15,400,000	$ 8,300,000

Commitments and Contingencies_2

Commitments and Contingencies - Reinsurance Agreements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Reinsurance premiums assumed	$ 23,179	$ 19,130	$ 83,325
Reinsurance premiums ceded	(1,614)	(3,275)	0
Claims assumed	20,468	14,812	72,594
Claims ceded	0	(422)	0
Claims-related administrative expenses	2,159	0	14,024
Increase (decrease) in reserves for claims and performance-based arrangements attributable to the Reinsurance Agreement	2,166	1,465	(3,293)
Reserves for claims and performance-based arrangements attributable to the Reinsurance Agreement at the beginning of the period	4,002	0	1,243
Impact of consolidation on payable for claims and performance-based arrangements attributable to the Reinsurance Agreement	0	(502)	0
Reinsurance payments paid (received)	6,078		4,536
Reinsurance payments paid (received)		(3,039)
Payable for claims and performance-based arrangements attributable to the Reinsurance Agreement at the end of the period	$ 90	$ 4,002	$ 0

Commitments and Contingencies_3

Commitments and Contingencies - Concentration Risk (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
		Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Percentage of cash and cash equivalents held with FDIC participating bank				99.40%
Cash and cash equivalents (including restricted cash)	[1]		$ 361,581	$ 354,942	$ 361,581	$ 128,531	$ 388,325
Percentage of cash held in international banks (less than)				0.60%
Discontinued Operations, Disposed of by Sale | True Health
Concentration Risk [Line Items]
Revenue				$ 44,833	117,733	171,887
Premiums | Discontinued Operations, Disposed of by Sale | True Health
Concentration Risk [Line Items]
Revenue			$ 44,800	$ 44,795	$ 117,377	$ 171,742
Cook County Health and Hospitals System | Customer Concentration Risk | Accounts Receivable | Customer Receivable
Concentration Risk [Line Items]
Concentration risk		61.50%
Cook County Health and Hospitals System | Customer Concentration Risk | Revenues
Concentration Risk [Line Items]
Concentration risk				28.00%	22.30%	11.60%
Florida Blue Medicare, Inc. | Customer Concentration Risk | Accounts Receivable | Customer Receivable
Concentration Risk [Line Items]
Concentration risk				46.40%
Florida Blue Medicare, Inc. | Customer Concentration Risk | Revenues
Concentration Risk [Line Items]
Concentration risk				14.10%
New Mexico Health Connections | Customer Concentration Risk | Revenues
Concentration Risk [Line Items]
Concentration risk						13.40%
Passport | Customer Concentration Risk | Revenues
Concentration Risk [Line Items]
Concentration risk					19.00%	23.00%
Molina Healthcare | Customer Concentration Risk | Accounts Receivable | Customer Receivable
Concentration Risk [Line Items]
Concentration risk				10.40%
Molina Healthcare | Customer Concentration Risk | Revenues
Concentration Risk [Line Items]
Concentration risk					9.70%
[1]	See Note 5.

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Restricted funds		$ 21,028
Lease Agreements
Lessee, Lease, Description [Line Items]
Letters of credit outstanding, amount	$ 3,800	3,500
Restricted funds	$ 3,800	$ 3,500

Leases - Primary Office Leases

Leases - Primary Office Leases (Details) $ in Thousands	Dec. 31, 2021USD ($)
Lessee, Lease, Description [Line Items]
Future Minimum Lease Commitments	$ 85,755
Arlington, VA
Lessee, Lease, Description [Line Items]
Lease Termination Term (in years)	10 years 1 month 6 days
Future Minimum Lease Commitments	$ 35,581
Letter of Credit Amount Required	$ 1,579
Riverside, IL
Lessee, Lease, Description [Line Items]
Lease Termination Term (in years)	9 years 3 months 18 days
Future Minimum Lease Commitments	$ 41,408
Letter of Credit Amount Required	$ 232
Edison, NJ
Lessee, Lease, Description [Line Items]
Lease Termination Term (in years)	4 years 3 months 18 days
Future Minimum Lease Commitments	$ 2,180
Letter of Credit Amount Required	$ 222
Pune, India
Lessee, Lease, Description [Line Items]
Lease Termination Term (in years)	1 year 8 months 12 days
Future Minimum Lease Commitments	$ 1,382
Letter of Credit Amount Required	$ 0
Brea, CA
Lessee, Lease, Description [Line Items]
Lease Termination Term (in years)	4 months 24 days
Future Minimum Lease Commitments	$ 462
Letter of Credit Amount Required	$ 0

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease cost	$ 12,991	$ 15,848	$ 13,903
Amortization of right-of-use assets	0	299	598
Interest expense	0	3	26
Variable lease cost	5,036	5,097	4,177
Total lease cost	$ 18,027	$ 21,247	$ 18,704

Leases - Maturity of Lease Liab

Leases - Maturity of Lease Liabilities (Details) $ in Thousands	Dec. 31, 2021USD ($)
Leases [Abstract]
2022	$ 10,916
2023	9,258
2024	8,968
2025	8,653
2026	7,988
Thereafter	39,972
Total lease payments	85,755
Less:
Interest	20,964
Present value of lease liabilities	$ 64,791

Leases - Weighted-average Disco

Leases - Weighted-average Discount Rate and Weighted-remaining Lease Terms (Details)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Weighted average discount rate	6.38%	6.44%	6.25%
Weighted average remaining lease term	8 years 9 months 18 days	9 years 4 months 24 days	9 years 10 months 24 days

Earnings (Loss) Per Common Sh_3

Earnings (Loss) Per Common Share - Computation of Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2021		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Earnings Per Share [Abstract]
Loss from continuing operations	$ 3,053		$ (13,040)	$ (9,107)	$ (11,190)	$ (10,637)	$ (37,035)	$ (202,013)	$ (78,487)	$ (30,284)		$ (328,172)		$ (307,193)
Income (loss) from discontinued operations, net of tax	(8,700)	[1]	0	0	1,383	(3,166)	(1,135)	(1,508)	(265)	(7,317)	[1]	(6,074)	[1]	1,613	[1]
Net income (loss)										(37,601)		(334,246)		(305,580)
Less:
Net loss attributable to non-controlling interests						822	(822)	0	0	0		0		(3,609)
Net loss attributable to common shareholders of Evolent Health, Inc.	(5,647)		(13,040)	(9,107)	(9,807)	(14,625)	(37,348)	(203,521)	(78,752)	(37,601)		(334,246)		(301,971)
Net loss attributable to common shareholders of Evolent Health, Inc.	$ (5,647)		$ (13,040)	$ (9,107)	$ (9,807)	$ (14,625)	$ (37,348)	$ (203,521)	$ (78,752)	$ (37,601)		$ (334,246)		$ (301,971)
Weighted-average common shares outstanding - basic (in shares)										86,067		84,928		82,364
Weighted-average common shares outstanding - diluted (in shares)										86,067		84,928		82,364
Loss per common share, Basic and diluted
Continuing operations, basic (in dollars per share)	$ 0.03		$ (0.15)	$ (0.11)	$ (0.13)	$ (0.13)	$ (0.43)	$ (2.37)	$ (0.93)	$ (0.35)		$ (3.86)		$ (3.73)
Continuing operations, diluted (in dollars per share)	0.03		(0.15)	(0.11)	(0.13)	(0.13)	(0.43)	(2.37)	(0.93)	(0.35)		(3.86)		(3.73)
Discontinued operations, diluted (in dollars per share)	(0.09)		0	0	0.01	(0.04)	(0.01)	(0.01)	0	(0.09)		(0.08)		0.02
Discontinued operations, basic (in dollars per share)	$ (0.09)		$ 0	$ 0	$ 0.01	$ (0.04)	$ (0.01)	$ (0.01)	$ 0	(0.09)		(0.08)		0.02
Non-controlling interests, diluted (in dollars per share)										0		0		0.04
Non-controlling interests, basic (in dollars per share)										0		0		0.04
Diluted loss per share attributable to common shareholders of Evolent Health, Inc. (in dollars per share)										(0.44)		(3.94)		(3.67)
Basic loss per share attributable to common shareholders of Evolent Health, Inc. (in dollars per share)										$ (0.44)		$ (3.94)		$ (3.67)
[1]	Includes $6.8 million loss on disposal of discontinued operations for the year ended December 31, 2021

Earnings (Loss) Per Common Sh_4

Earnings (Loss) Per Common Share - Antidilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive securities excluded from the calculation of earning per share (in shares)	16,445	13,144	13,897
Exchangeable Class B common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive securities excluded from the calculation of earning per share (in shares)	0	0	1,399
Restricted stock units ("RSUs"), performance-based RSUs and leveraged stock units ("LSUs")
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive securities excluded from the calculation of earning per share (in shares)	1,807	797	813
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive securities excluded from the calculation of earning per share (in shares)	2,036	1,141	1,324
Convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive securities excluded from the calculation of earning per share (in shares)	12,602	11,206	10,361

Stock-based Compensation - 2011

Stock-based Compensation - 2011 and 2015 Equity Incentive Plans (Details) - shares shares in Thousands	Dec. 31, 2021	Apr. 15, 2021	Dec. 31, 2020	Jun. 13, 2018	May 01, 2015	Sep. 23, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options issued (in shares)	2,549		4,070
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)	2,087		1,737
LSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)	1,084
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)	319
2011 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options issued (in shares)	4,800
2011 Plan | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)			3,800
2011 Plan | Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)						9,100
2015 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options issued (in shares)	2,800		2,800
2015 Plan | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)	4,500		3,500
2015 Plan | LSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)	1,100		1,200
2015 Plan | PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares)	300
2015 Plan | Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		15,400		10,500	6,000

Stock-based Compensation - Stoc

Stock-based Compensation - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	$ 16,711	$ 14,606	$ 15,618
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	2,263	1,811	2,673
Selling, general and administrative expenses
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	14,448	12,795	12,945
Stock options
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	1,337	2,927	4,237
Performance-based stock options
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	0	75	448
RSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	9,606	7,763	8,877
PSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	2,471	0	(388)
LSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	$ 3,297	$ 3,841	$ 2,444

Stock-based Compensation - Addi

Stock-based Compensation - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock-based compensation capitalized as software development costs	$ 0	$ 0	$ 0

Stock-based Compensation - Unre

Stock-based Compensation - Unrecognized Compensation Expense (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Unrecognized Compensation Expense	$ 33,159
Stock options
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Unrecognized Compensation Expense	$ 512
Weighted Average Period (years)	6 months 25 days
RSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Unrecognized Compensation Expense	$ 26,104
Weighted Average Period (years)	1 year 8 months 8 days
LSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Unrecognized Compensation Expense	$ 2,422
Weighted Average Period (years)	1 year 2 months 8 days
PSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Unrecognized Compensation Expense	$ 4,121
Weighted Average Period (years)	3 years 2 months 1 day

Stock-based Compensation - St_2

Stock-based Compensation - Stock Options (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value per option granted (in dollars per share)		$ 6.52
Fair value of options vested	$ 4.9	$ 3.6	$ 5.9
Intrinsic value of options exercised	$ 20.8	$ 2.2	$ 0.6
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Vesting percentage	25.00%
Expiration period	10 years
Expected term (in years)		6 years 3 months
Expected volatility		51.60%
Risk-free interest rate, minimum		1.90%
Risk-free interest rate, maximum		2.70%
Dividend yield		0.00%

Stock-based Compensation - St_3

Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Options
Outstanding at the beginning of the period (in shares)	4,070
Exercised (in shares)	(1,490)
Forfeited (in shares)	(31)
Outstanding at the end of the period (in shares)	2,549	4,070
Vested and expected to vest at the end of the period (in shares)	2,549
Exercisable at the end of the period (in shares)	2,301
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding at the beginning of the period (in dollars per share)	$ 9.32
Exercised (in dollars per share)	8.92
Forfeited (in dollars per share)	15.23
Outstanding at the end of the period (in dollars per share)	9.49	$ 9.32
Vested and expected to vest at the end of the period (in dollars per share)	9.49
Exercisable at the end of the period (in dollars per share)	$ 9.11
Weighted Average Remaining Contractual Term
Outstanding	3 years 11 months 26 days	5 years 3 months
Vested and expected to vest	3 years 11 months 26 days
Exercisable	3 years 8 months 15 days
Aggregate Intrinsic Value
Outstanding	$ 46,342	$ 12,578
Vested and expected to vest	46,342
Exercisable	$ 42,717

Stock-based Compensation - Perf

Stock-based Compensation - Performance-based Stock Option Awards (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value per option granted (in dollars per share)			$ 6.52
Outstanding at the end of the period (in shares)		2,549	4,070
Vested and expected to vest at the end of the period (in shares)		2,549
Weighted Average Exercise Price, outstanding at the end of the period (in dollars per share)		$ 9.49	$ 9.32
Weighted Average Exercise Price, vested and expected to vest at the end of the period (in dollars per share)		$ 9.49
Weighted Average Remaining Contractual Term
Outstanding		3 years 11 months 26 days	5 years 3 months
Vested and expected to vest		3 years 11 months 26 days
Aggregate Intrinsic Value
Outstanding		$ 46,342	$ 12,578
Vested and expected to vest		$ 46,342
Performance-based stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	300
Risk-free interest rate	1.83%
Expected volatility	65.00%
Expected term (in years)	10 years
Dividend yield	0.00%
Weighted-average fair value per option granted (in dollars per share)	$ 6.68
Outstanding at the end of the period (in shares)		268	268
Vested and expected to vest at the end of the period (in shares)		268
Weighted Average Exercise Price, outstanding at the end of the period (in dollars per share)		$ 10.27	$ 10.27
Weighted Average Exercise Price, vested and expected to vest at the end of the period (in dollars per share)		$ 10.27
Weighted Average Remaining Contractual Term
Outstanding		4 years 1 month 28 days	6 years 2 months 1 day
Vested and expected to vest		4 years 1 month 28 days
Aggregate Intrinsic Value
Outstanding		$ 5,620	$ (326)
Vested and expected to vest		$ 5,620
Performance-based stock options | Vest on March 1, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	50.00%
Performance-based stock options | Vest on March 1, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	50.00%
Performance-based stock options | Class A Common Stock | 1st Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	33.33%
Award vesting rights, share price threshold (in dollars per share)	$ 13.35
Consecutive term	90 days
Performance-based stock options | Class A Common Stock | 2nd Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	33.33%
Award vesting rights, share price threshold (in dollars per share)	$ 16.43
Consecutive term	90 days
Performance-based stock options | Class A Common Stock | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	33.33%
Award vesting rights, share price threshold (in dollars per share)	$ 19.51
Consecutive term	90 days

Stock-based Compensation - Rest

Stock-based Compensation - Restricted Stock Units (Details) - RSUs - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service period for vesting	4 years
Vesting percentage	25.00%
Total RSUs
Outstanding at the beginning of the period (in shares)	1,737
Granted (in shares)	1,276
Forfeited / Canceled (in shares)	(243)
Vested (in shares)	(683)
Outstanding at the end of the period (in shares)	2,087	1,737
Weighted-Average Grant-Date Fair Value
Outstanding at the beginning of the period (in dollars per share)	$ 10.13
Weighted-average fair value per option granted (in dollars per share)	21.10	$ 8.88	$ 10.66
Forfeited (in dollars per share)	12.74
Vested (in dollars per share)	10.68
Outstanding at the end of the period (in dollars per share)	$ 16.35	$ 10.13
Aggregate intrinsic value, vested	$ 7.3	$ 6.1	$ 7.3
New Century Health
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Non-Employee Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

Stock-based Compensation - Leve

Stock-based Compensation - Leveraged Stock Units (Details) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
1st Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value per option granted (in dollars per share)	$ 20.64
2nd Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value per option granted (in dollars per share)	20.69
LSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)		0.5	0.7
Weighted-average fair value per option granted (in dollars per share)	$ 8.90	$ 6.52
Expected term	10 years	10 years
Expected volatility	62.10%	51.70%
Risk-free interest rate	85.00%	254.00%
Dividend yield	0.00%	0.00%
LSUs | 1st Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, stock price increase, percentage	33.30%
Vesting percentage	75.00%
LSUs | 2nd Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, stock price increase, percentage	50.00%
Vesting percentage	100.00%
LSUs | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, stock price increase, percentage	100.00%
Vesting percentage	150.00%
LSUs | Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, stock price increase, percentage	200.00%
Vesting percentage	200.00%

Stock-based Compensation - Le_2

Stock-based Compensation - Leveraged Stock Units Activity (Details) - LSUs $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Outstanding as of December 31, 2021
Leveraged Stock Units (in shares) | shares	1,084
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 11.07
Weighted Average Remaining Contractual Term	7 years 8 months 4 days
Aggregate Intrinsic Value | $	$ 17,993
Vested and expected to vest after December 31, 2021
Leveraged Stock Units (in shares) | shares	1,084
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 11.07
Weighted Average Remaining Contractual Term	7 years 8 months 4 days
Aggregate Intrinsic Value | $	$ 17,993

Stock-based Compensation - Pe_2

Stock-based Compensation - Performance-based RSUs (Details) shares in Millions	12 Months Ended
	Dec. 31, 2021$ / sharesshares
1st Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value per option granted (in dollars per share)	$ 20.64
2nd Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value per option granted (in dollars per share)	$ 20.69
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) | shares	0.3
Performance goal threshold	100.00%
Maximum performance achieved, percentage of targeted shares earned	200.00%
Percentage adjustment of shares earned, total shareholder return in bottom quartile	(10.00%)
Percentage adjustment of shares earned, total shareholder return in top quartile	10.00%
PSUs | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
EBITDA, goal period	2 years
PSUs | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
EBITDA, goal period	3 years
PSUs | 1st Tranche
Assumptions:
Expected term	2 years
Expected volatility	89.50%
Risk-free interest rate	0.12%
Dividend yield	0.00%
PSUs | 2nd Tranche
Assumptions:
Expected term	3 years
Expected volatility	77.70%
Risk-free interest rate	0.25%
Dividend yield	0.00%

Stock-based Compensation - Pe_3

Stock-based Compensation - Performance-based RSU Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Leveraged Stock Units (LSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares) | shares	1,084
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 11.07
Weighted Average Remaining Contractual Term	7 years 8 months 4 days
Aggregate Intrinsic Value | $	$ 17,993
Performance Based Stock Units (in shares) | shares	1,084
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 11.07
Weighted Average Remaining Contractual Term	7 years 8 months 4 days
Aggregate Intrinsic Value | $	$ 17,993
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards issued (in shares) | shares	319
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 20.67
Weighted Average Remaining Contractual Term	9 years 1 month 28 days
Aggregate Intrinsic Value | $	$ 2,233
Performance Based Stock Units (in shares) | shares	319
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 20.67
Weighted Average Remaining Contractual Term	9 years 1 month 28 days
Aggregate Intrinsic Value | $	$ 2,233

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Contingency [Line Items]
Provision (benefit) for income taxes	$ 483	$ (2,368)	$ (22,795)
Effective rate	(1.60%)	0.70%	6.90%
Deferred tax liabilities, indefinite-lived intangible assets			$ 1,900
Federal and state research tax credits	$ 1,828	$ 1,828
Unrecognized tax benefits that would not impact effective tax rate	600
Unrecognized tax benefits	$ 609	$ 678	$ 753	$ 934
Tax receivable agreement, percent of cash savings paid to shareholders	85.00%
Tax receivable agreement, percent of cash savings not paid to shareholders	15.00%
Periods Prior to June 2015
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 79,300
Federal
Income Tax Contingency [Line Items]
Federal and state research tax credits	2,100
State and Local Jurisdiction
Income Tax Contingency [Line Items]
Federal and state research tax credits	300
Finite-lived Tax Credit Carryforward | Federal
Income Tax Contingency [Line Items]
Net operating loss carryforwards	203,700
Finite-lived Tax Credit Carryforward | State and Local Jurisdiction
Income Tax Contingency [Line Items]
Net operating loss carryforwards	290,800
Indefinite-lived Tax Credit Carryforward | Federal
Income Tax Contingency [Line Items]
Net operating loss carryforwards	292,900
Indefinite-lived Tax Credit Carryforward | State and Local Jurisdiction
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 196,000

Income Taxes - Schedule of Loss

Income Taxes - Schedule of Loss Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest [Abstract]
Domestic	$ (32,719)	$ (332,373)	$ (331,033)
Foreign	2,918	1,833	1,045
Loss from continuing operations before income taxes	$ (29,801)	$ (330,540)	$ (329,988)

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current
Federal	$ (1,469)	$ (2,305)	$ 185
State and local	1,449	200	14
Foreign	1,027	721	399
Total current tax expense (benefit)	1,007	(1,384)	598
Deferred
Federal	(5,866)	(38,258)	(27,307)
State and local	(4,021)	(9,565)	(5,046)
Foreign	(493)	(303)	6
Total deferred tax expense (benefit)	(10,380)	(48,126)	(32,347)
Change in valuation allowance	9,856	47,142	8,954
Total tax expense (benefit)	$ 483	$ (2,368)	$ (22,795)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Rate to Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
U.S. statutory tax rate	21.00%	21.00%	21.00%
U.S. state income taxes, net of U.S. federal tax benefit	1.90%	2.90%	5.00%
Foreign earnings at other than U.S. rates	0.30%	0.00%	(0.10%)
Change in valuation allowance	(33.10%)	(14.30%)	(2.70%)
Benefit of net operating loss carryback provision	0	0.011	0
Non-deductible goodwill impairment	0.00%	(11.50%)	(15.60%)
Non-controlling interest	0.00%	0.00%	(0.30%)
Nondeductible excess compensation	(10.10%)	(0.30%)	(0.50%)
Excess tax benefits (shortfalls) on stock-based compensation	8.10%	(0.30%)	(0.20%)
Convertible debt extinguishment	(1.50%)	0.00%	0.00%
Change in uncertain tax positions	0.20%	0.00%	0.10%
Nontaxable earnout	0.00%	0.00%	(1.40%)
Change in state rate	6.80%	1.30%	(0.70%)
Return to provision	6.60%	(0.80%)	1.00%
Change in indefinite reinvestment assertion for domestic subsidiaries	0.00%	1.00%	2.60%
Tax sharing settlement	(1.10%)	0.00%	0.00%
Other, net	(0.70%)	0.60%	(1.30%)
Effective tax rate	(1.60%)	0.70%	6.90%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Assets
Start-up and organizational costs	$ 103	$ 117
Goodwill	18,774	23,778
Operating lease liabilities	15,968	15,963
Accrued expenses	10,345	7,434
Stock based compensation	8,714	8,530
Net operating loss carryforwards	130,242	123,604
Federal and state research tax credits	1,828	1,828
Fixed assets	480	131
Interest deduction limitation	7,795	2,452
Outside basis differences	1,972	197
Other	9,236	8,428
Subtotal	205,457	192,462
Valuation allowance	(101,345)	(89,723)
Total deferred tax assets	104,112	102,739
Deferred Tax Liabilities
Internally developed software costs	12,501	12,973
Intangible assets	48,677	49,053
Right-of-use assets - Operating	12,284	13,122
Contract fulfillment costs	8,317	6,375
Convertible debt	17,604	20,411
Other	5,387	1,484
Total deferred tax liabilities	104,770	103,418
Net deferred tax assets (liabilities)	$ (658)	$ (679)

Income Taxes - Changes in Valua

Income Taxes - Changes in Valuation Allowance (Details) - Valuation Allowance of Deferred Tax Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning-of-year	$ 89,723	$ 50,519
Charged to costs and expenses	9,856	47,142
Charged (credited) to other accounts	1,766
Charged (credited) to other accounts		(7,938)
Balance at end-of-year	101,345	89,723
Valuation allowance increase (decrease) charged to additional paid-in capital	$ 1,800	(8,600)
Valuation allowance increase (decrease) charged to retained earnings		$ 700

Income Taxes - Changes In Unrec

Income Taxes - Changes In Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning-of-year	$ 678	$ 753	$ 934
Lapse of statute of limitations	(69)	(75)	(181)
Balance at end-of-year	$ 609	$ 678	$ 753

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Employer discretionary contribution amount	$ 5.4	$ 6.2	$ 2.6
Discontinued Operations, Disposed of by Sale | True Health
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Employer discretionary contribution amount		$ 0.2

Investments in Equity Method _2

Investments in Equity Method Investees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Schedule of Equity Method Investments [Line Items]
Gain (loss) from equity method investees	$ 13,179	$ 10,039	$ (9,465)
Impairment of equity method investments	0	47,133	0
Variable Interest Entity, Not Primary Beneficiary | Global Health
Schedule of Equity Method Investments [Line Items]
Statutory capital reserves, liquidity guaranteed by investors				300.00%
Equity interest to be transferred				100.00%
Impairment of equity method investments		47,100
Equity Method Investee | Services Agreements
Schedule of Equity Method Investments [Line Items]
Income from long-term services agreement	$ 15,900	$ 192,800	$ 41,500
Minimum
Schedule of Equity Method Investments [Line Items]
Economic interest percentage	4.00%	4.00%
Voting interest percentage	25.00%	25.00%
Maximum
Schedule of Equity Method Investments [Line Items]
Economic interest percentage	39.00%	38.00%
Voting interest percentage	40.00%	40.00%

Non-controlling Interests (Deta

Non-controlling Interests (Details) - USD ($) $ in Millions	Nov. 16, 2020	Sep. 01, 2020	May 28, 2019	Dec. 31, 2020	May 31, 2015
Passport | Variable Interest Entity, Not Primary Beneficiary
Noncontrolling Interest [Line Items]
Consolidation of equity method investment		$ 25.7
Interest in investment	30.00%	30.00%	30.00%
Requirement to acquire ownership, consideration, amount		$ 20
Gain on consolidation				$ 5.7
Evolent Health LLC
Noncontrolling Interest [Line Items]
Parent's ownership percentage					70.30%

Non-controlling Interests - Sch

Non-controlling Interests - Schedule of Changes in Non-controlling Interests (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Net loss attributable to non-controlling interests	$ 822	$ (822)	$ 0	$ 0	$ 0	$ 0	$ (3,609)
Non-Controlling Interests
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Non-controlling interests balance as of beginning of period				$ 6,689	$ 0	6,689
Consolidation of equity method investment						25,749
Disposal of assets						(6,689)
Redemption of Sponsor’s equity						(25,749)
Non-controlling interests balance as of end of period	$ 0					$ 0	$ 6,689

Fair Value Measurement - Assets

Fair Value Measurement - Assets and Liabilities on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Liabilities
Warrants and rights outstanding (in shares)		1,513,786
Fair Value, Recurring
Assets
Cash and cash equivalents		$ 5,877
Total fair value of assets measured on a recurring basis		5,877
Liabilities
Fair value of contingent consideration	$ 28,700
Warrants		13,730
Total fair value of liabilities measured on a recurring basis	28,700	13,730
Level 1 | Fair Value, Recurring
Assets
Cash and cash equivalents		5,877
Total fair value of assets measured on a recurring basis		5,877
Liabilities
Fair value of contingent consideration	0
Warrants		0
Total fair value of liabilities measured on a recurring basis	0	0
Level 2 | Fair Value, Recurring
Assets
Cash and cash equivalents		0
Total fair value of assets measured on a recurring basis		0
Liabilities
Fair value of contingent consideration	0
Warrants		0
Total fair value of liabilities measured on a recurring basis	0	0
Level 3 | Fair Value, Recurring
Assets
Cash and cash equivalents		0
Total fair value of assets measured on a recurring basis		0
Liabilities
Fair value of contingent consideration	28,700
Warrants		13,730
Total fair value of liabilities measured on a recurring basis	$ 28,700	$ 13,730

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Details)	Dec. 30, 2019shares
Class A Common Stock
Business Acquisition [Line Items]
Warrants agreed to be sold (in shares)	1,513,786

Fair Value Measurement - Change

Fair Value Measurement - Changes in Contingent Consideration and Other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance as of beginning of period	$ 13,730	$ 16,975
Additions	14,600	0
Settlements	(13,730)	(3,500)
Realized and unrealized losses, net	14,100	255
Balance as of end of period	$ 28,700	$ 13,730

Fair Value Measurement - Valuat

Fair Value Measurement - Valuation Techniques and Significant Unobservable Inputs (Details) - Fair Value, Recurring $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 28,700
Fair Value		$ 13,730
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 28,700
Fair Value		$ 13,730
Level 3 | Risk-neutral expected earnout consideration
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assumption or Input Ranges	30,935
Level 3 | Discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assumption or Input Ranges	0.0604
Level 3 | Stock price volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assumption or Input Ranges		0.622
Level 3 | Annual risk free rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assumption or Input Ranges		0.002

Related Parties - Assets and Li

Related Parties - Assets and Liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
ASSETS
Accounts receivable, net	[1]	$ 130,604	$ 124,064
Prepaid expenses and other current assets	[1]	51,391	56,295
Prepaid expenses and other noncurrent assets	[1]	6,790	5,773
Liabilities
Accounts payable	[1]	96,084	31,975
Accrued liabilities	[1]	107,241	73,242
Affiliated Entity
ASSETS
Accounts receivable, net		2,719	9,474
Prepaid expenses and other current assets		15	51
Prepaid expenses and other noncurrent assets		4,877	4,554
Liabilities
Accounts payable		1,967	2,509
Accrued liabilities		1,120	1,520
Reserve for claims and performance-based arrangements		$ 734	$ 435
[1]	See Note 20 for amounts attributable to related parties included in these line items.

Related Parties - Revenues and

Related Parties - Revenues and Expenses (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue
Total revenue		$ 248,358	$ 222,471	$ 222,057	$ 215,071	$ 246,536	$ 239,572	$ 217,299	$ 221,232	$ 907,957	$ 924,639	$ 687,122
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses)	[1]									657,551	696,581	513,033
Selling, general and administrative expenses	[1]									219,499	210,412	236,448
Affiliated Entity
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses)										3,063	2,863	28,954
Selling, general and administrative expenses										285	113	991
Transformation services
Revenue
Total revenue	[1]									11,204	11,990	15,203
Transformation services | Affiliated Entity
Revenue
Total revenue										0	5,416	4,009
Platform and operations services
Revenue
Total revenue	[1]									896,753	912,649	671,919
Platform and operations services | Affiliated Entity
Revenue
Total revenue										$ 45,082	$ 226,339	$ 60,325
[1]	See Note 20 for amounts attributable to unconsolidated related parties included in these line items.

Repositioning and Other Chang_3

Repositioning and Other Changes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Repositioning costs incurred	$ 7,318	$ 1,275	$ 0
Cumulative Amount Incurred through December 31, 2021	8,593
Severance and termination benefits
Restructuring Cost and Reserve [Line Items]
Repositioning costs incurred	185	0
Cumulative Amount Incurred through December 31, 2021	185
Office space consolidation
Restructuring Cost and Reserve [Line Items]
Repositioning costs incurred	2,742	0
Cumulative Amount Incurred through December 31, 2021	2,742
Professional services
Restructuring Cost and Reserve [Line Items]
Repositioning costs incurred	4,391	$ 1,275
Cumulative Amount Incurred through December 31, 2021	$ 5,666

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment Reporting - Revenue fro

Segment Reporting - Revenue from Segments to Consolidated (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues		$ 248,358	$ 222,471	$ 222,057	$ 215,071	$ 246,536	$ 239,572	$ 217,299	$ 221,232	$ 907,957	$ 924,639	$ 687,122
Adjusted EBITDA										66,317	48,573	(13,831)
Evolent Health Services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										311,627	385,134	409,531
Adjusted EBITDA										17,063	57,731	(561)
Clinical Solutions
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										598,144	542,279	278,217
Adjusted EBITDA										82,920	26,864	12,523
Intersegment Eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										(1,814)	(2,774)	(626)
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										907,957	924,639	687,122
Adjusted EBITDA										99,983	84,595	11,962
Corporate
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										0	0	0
Adjusted EBITDA										(33,666)	(36,022)	(25,793)
Transformation services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	[1]									11,204	11,990	15,203
Transformation services | Evolent Health Services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										11,204	11,990	15,203
Transformation services | Clinical Solutions
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										0	0	0
Transformation services | Intersegment Eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										0	0	0
Transformation services | Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										11,204	11,990	15,203
Transformation services | Corporate
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										0	0	0
Platform and operations services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	[1]									896,753	912,649	671,919
Platform and operations services | Evolent Health Services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										300,423	373,144	394,328
Platform and operations services | Clinical Solutions
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										598,144	542,279	278,217
Platform and operations services | Intersegment Eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										(1,814)	(2,774)	(626)
Platform and operations services | Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										896,753	912,649	671,919
Platform and operations services | Corporate
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues										$ 0	$ 0	$ 0
[1]	See Note 20 for amounts attributable to unconsolidated related parties included in these line items.

Segment Reporting - Reconciliat

Segment Reporting - Reconciliation of Adjusted EBITDA (Details) - USD ($)	3 Months Ended										6 Months Ended	12 Months Ended
	Dec. 31, 2021		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Segment Reporting [Abstract]
Net loss attributable to common shareholders of Evolent Health, Inc. - Basic	$ (5,647,000)		$ (13,040,000)	$ (9,107,000)	$ (9,807,000)	$ (14,625,000)	$ (37,348,000)	$ (203,521,000)	$ (78,752,000)			$ (37,601,000)		$ (334,246,000)		$ (301,971,000)
Net loss attributable to common shareholders of Evolent Health, Inc. - Diluted	(5,647,000)		(13,040,000)	(9,107,000)	(9,807,000)	(14,625,000)	(37,348,000)	(203,521,000)	(78,752,000)			(37,601,000)		(334,246,000)		(301,971,000)
Interest income												407,000		2,633,000		3,406,000
Interest expense												(25,425,000)		(28,325,000)		(14,555,000)
(Provision) benefit for income taxes												(483,000)		2,368,000		22,795,000
Depreciation and amortization expenses												(60,037,000)		(60,835,000)		(60,323,000)
Equity method investment impairment												0		(47,133,000)		0
Gain on transfer of membership												45,938,000		0		0
Loss on repayment of debt, net												(21,343,000)		0		0
Loss on extinguishment of debt												0		(4,789,000)		0
Impairment								(215,100,000)	0	$ (199,800,000)	$ (215,100,000)	0		(215,100,000)		(199,800,000)
Gain (loss) from equity method investees												13,179,000		10,039,000		(9,465,000)
Gain (loss) on disposal of assets												0		(698,000)		9,600,000
Change in fair value of contingent consideration and indemnification asset												(13,281,000)		(3,860,000)		3,997,000
Net loss attributable to non-controlling interests						(822,000)	822,000	0	0			0		0		3,609,000
Other income (expense), net												(146,000)		(118,000)		(489,000)
Purchase accounting adjustments												0		0		(1,915,000)
Repositioning costs												(7,318,000)		(1,275,000)		0
Stock-based compensation expense												(16,711,000)		(14,606,000)		(15,618,000)
Severance costs												(198,000)		(8,986,000)		(17,350,000)
Amortization of contract cost assets												(476,000)		(3,944,000)		(2,876,000)
Strategy and shareholder advisory expenses												(6,513,000)		0		0
Acquisition costs												(4,194,000)		(2,116,000)		(10,769,000)
Gain (loss) from discontinued operations	$ (8,700,000)	[1]	$ 0	$ 0	$ 1,383,000	$ (3,166,000)	$ (1,135,000)	$ (1,508,000)	$ (265,000)			(7,317,000)	[1]	(6,074,000)	[1]	1,613,000	[1]
Adjusted EBITDA												$ 66,317,000		$ 48,573,000		$ (13,831,000)
[1]	Includes $6.8 million loss on disposal of discontinued operations for the year ended December 31, 2021

Reserves for Claims and Perfo_3

Reserves for Claims and Performance-Based Arrangements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Liability for Unpaid Claims and Claims Adjustment Expense, Period Increase (Decrease) [Abstract]
Beginning balance	$ 178,827	$ 54,510
Incurred costs related to current year	457,841	420,597
Incurred costs related to prior year	7,109	2,878
Paid costs related to current year	358,448	464,571
Paid costs related to prior year	125,619	9,598
Change during the year	(19,117)	(50,694)
Impact of consolidation on reserves for claims and performance-based arrangements	0	164,297
Other adjustments	11,584	10,714
Ending balance	171,294	178,827
Discontinued Operations, Disposed of by Sale | True Health
Liability for Unpaid Claims and Claims Adjustment Expense, Period Increase (Decrease) [Abstract]
Beginning balance	9,900
Ending balance		9,900
Evolent Health Services
Liability for Unpaid Claims and Claims Adjustment Expense, Period Increase (Decrease) [Abstract]
Beginning balance	56,296	4,265
Incurred costs related to current year	8,669	(7,542)
Incurred costs related to prior year	7,036	2,853
Paid costs related to current year	20,801	106,093
Paid costs related to prior year	25,544	2,123
Change during the year	(30,640)	(112,905)
Impact of consolidation on reserves for claims and performance-based arrangements	0	164,297
Other adjustments	(38)	639
Ending balance	25,618	56,296
Clinical Solutions
Liability for Unpaid Claims and Claims Adjustment Expense, Period Increase (Decrease) [Abstract]
Beginning balance	122,531	50,245
Incurred costs related to current year	449,172	428,139
Incurred costs related to prior year	73	25
Paid costs related to current year	337,647	358,478
Paid costs related to prior year	100,075	7,475
Change during the year	11,523	62,211
Impact of consolidation on reserves for claims and performance-based arrangements	0	0
Other adjustments	11,622	10,075
Ending balance	$ 145,676	$ 122,531

Quarterly Results of Operatio_3

Quarterly Results of Operations (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2021		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Quarterly Financial Data [Abstract]
Total revenue	$ 248,358		$ 222,471	$ 222,057	$ 215,071	$ 246,536	$ 239,572	$ 217,299	$ 221,232	$ 907,957		$ 924,639		$ 687,122
Total operating expenses	260,572		229,052	229,728	231,016	246,804	256,020	443,128	246,323	950,368		1,192,275		996,007
Loss from continuing operations	3,053		(13,040)	(9,107)	(11,190)	(10,637)	(37,035)	(202,013)	(78,487)	(30,284)		(328,172)		(307,193)
Income (loss) from discontinued operations, net of tax	(8,700)	[1]	0	0	1,383	(3,166)	(1,135)	(1,508)	(265)	(7,317)	[1]	(6,074)	[1]	1,613	[1]
Net loss attributable to non-controlling interests						822	(822)	0	0	0		0		(3,609)
Net loss attributable to common shareholders of Evolent Health, Inc. - Basic	(5,647)		(13,040)	(9,107)	(9,807)	(14,625)	(37,348)	(203,521)	(78,752)	(37,601)		(334,246)		(301,971)
Net loss attributable to common shareholders of Evolent Health, Inc. - Diluted	$ (5,647)		$ (13,040)	$ (9,107)	$ (9,807)	$ (14,625)	$ (37,348)	$ (203,521)	$ (78,752)	$ (37,601)		$ (334,246)		$ (301,971)
Loss per common share
Continuing operations, basic (in dollars per share)	$ 0.03		$ (0.15)	$ (0.11)	$ (0.13)	$ (0.13)	$ (0.43)	$ (2.37)	$ (0.93)	$ (0.35)		$ (3.86)		$ (3.73)
Continuing operations, diluted (in dollars per share)	0.03		(0.15)	(0.11)	(0.13)	(0.13)	(0.43)	(2.37)	(0.93)	(0.35)		(3.86)		(3.73)
Discontinued operations, basic (in dollars per share)	(0.09)		0	0	0.01	(0.04)	(0.01)	(0.01)	0	(0.09)		(0.08)		0.02
Discontinued operations, diluted (in dollars per share)	$ (0.09)		$ 0	$ 0	$ 0.01	$ (0.04)	$ (0.01)	$ (0.01)	$ 0	$ (0.09)		$ (0.08)		$ 0.02
[1]	Includes $6.8 million loss on disposal of discontinued operations for the year ended December 31, 2021

Quarterly Results of Operatio_4

Quarterly Results of Operations (unaudited) - Additional Information (Details) - USD ($)	3 Months Ended			6 Months Ended	12 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Quarterly Financial Data [Abstract]
Goodwill impairment	$ 215,100,000	$ 0	$ 199,800,000	$ 215,100,000	$ 0	$ 215,100,000	$ 199,800,000

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Supplemental Disclosure of Non-cash Investing and Financing Activities
Class A and Class B common stock issued in connection with business combinations	$ 56,626	$ 0	$ 23,556
Increase/decrease to goodwill from measurement period adjustments/business combinations	0	2,200	(351)
Class A common stock issued for payment of earn-outs	450	4,185	800
Class A common stock issued in connection with debt repayment	28,492	0	0
Gain from transfer of membership	(22,969)	0	0
Accrued property and equipment purchases	784	11
Accrued property and equipment purchases			(527)
Consideration for asset acquisition or business combinations	14,600	0	16,000
Effects of Leases
Operating cash flows from operating leases	13,845	13,708	12,330
Leased assets obtained in exchange for operating lease liabilities	(2,583)	(2,170)
Leased assets obtained in exchange for operating lease liabilities			30,463
Effects of Class B Exchanges
Decrease in non-controlling interests as a result of Class B Exchanges	0	0	42,377
Decrease in deferred tax liability as a result of securities offerings and exchanges	0	0	(22)
Supplemental Disclosures
Cash paid for interest	7,113	13,352	5,037
Cash paid for taxes, net	$ 551	$ 9,679	$ 1,484