Corpus Intelligence IC Memo — DECATUR MORGAN - DECATUR CAMPUS 2026-04-26 03:43 UTC
IC Memo — DECATUR MORGAN - DECATUR CAMPUS
Investment Committee Memorandum | AL | 310 beds | Grade C | EBITDA uplift $12.5M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

DECATUR MORGAN - DECATUR CAMPUS

CCN 010085 | MORGAN, AL | 310 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

DECATUR MORGAN - DECATUR CAMPUS is a 310-bed under-performing / distressed in MORGAN, AL with $170.4M in net patient revenue and a -22.6% operating margin. The hospital serves a payer mix of 30.6% Medicare, 11.3% Medicaid, and 58.1% commercial.

Thesis: Undervalued. Our ML models identify $12.5M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -22.6% to -15.3% (+736bps).

Net Revenue HCRIS$170.4M
Current EBITDA COMPUTED$-38.5M
Operating Margin COMPUTED-22.6%
Occupancy HCRIS36.9%
Revenue / Bed COMPUTED$550K
Net-to-Gross HCRIS30.7%
Distress Probability ML54.8%

2. Market Context & Competitive Position

115
AL Hospitals
-8.5%
State Median Margin
29
Comparable Hospitals

AL has 115 Medicare-certified hospitals with a median operating margin of -8.5%. The target's margin of -22.6% places it below the state median. Among 29 size-comparable peers (155-620 beds), the median margin is -3.8%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (155-620), prioritizing same-state peers. 29 hospitals in the comp set.

HospitalStateBedsRevenueMargin
DECATUR MORGAN - DECATUR CAMPU (Target)AL310$170.4M-22.6%
THE CHILDRENS HOSPITAL OF ALABAL351$839.5M5.8%
GRANDVIEW MEDICAL CENTERAL404$615.4M14.2%
DCH REGIONAL MEDICAL CENTERAL372$601.9M-11.2%
BAPTIST MEDICAL CENTER SOUTHAL348$595.4M-4.8%
MOBILE INFIRMARY MEDICAL CENTEAL593$542.2M3.1%
ST VINCENTS BIRMINGHAMAL399$480.0M-5.5%
SOUTHEAST HEALTH MEDICAL CENTEAL353$427.1M-4.4%
EAST ALABAMA MEDICAL CENTERAL297$399.6M-6.5%

4. Predicted Improvement Opportunities

Improvement targets set at P75 of comparable peers with 60% gap closure assumption. Coefficients calibrated to published research bands. Total EBITDA uplift: $12.5M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$3.6M+210bp18mo
Cost to Collect4.5%2.5%$3.4M+200bp12mo
Denial Rate Reduction12.0%6.5%$3.4M+198bp12mo
A/R Days Reduction5200.0%3800.0%$2.1M+122bp9mo
Clean Claim Rate88.0%96.0%$109K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$3.6M
Cost to Collect
$3.4M
Denial Rate Reduction
$3.4M
A/R Days Reduction
$2.1M
Clean Claim Rate
$109K
Total EBITDA Uplift$12.5M
Current EBITDA$-38.5M
+ RCM Uplift+$12.5M
Pro Forma EBITDA$-26.0M
Current Margin-22.6%
Pro Forma Margin-15.3%
WC Released (1x)$6.5M

6. Returns Analysis — Scenario Matrix

5-year hold, 5.5x leverage, 3% organic growth, 10%/yr debt paydown. Base case uses 100% of predicted RCM uplift. Bull case: 130% uplift at lower entry. Bear case: 50% uplift at higher entry.

ScenarioEntryExitEquity InEquity OutMOICIRR
Base Case10.0x10.0x$-59.3M$-128.8M0.00x-100.0%
Base (11x exit)10.0x11.0x$-59.3M$-161.0M0.00x-100.0%
Bull Case9.0x11.0x$-53.4M$-138.8M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-53.4M$-167.2M0.00x-100.0%
Bear Case11.0x10.0x$-65.2M$-172.3M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-65.2M$-210.7M0.00x-100.0%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
HighNegative operating marginRCM uplift bridge shows clear path to profitability; working capital release provides near-term cash cushion
HighElevated distress probabilityModel estimates 54.8% probability of financial distress. Mitigant: distressed entry pricing (7-9x) compensates for risk

8. Data Sources & Methodology Appendix

Data Sources

  • CMS HCRIS Cost Reports (Medicare-certified hospitals)
  • CMS Medicare Utilization (DRG-level volumes)
  • CMS Chronic Conditions (county-level disease prevalence)
  • HCRIS multi-year trend data (financial time series)

Comparable Selection

  • 29 hospitals with 155-620 beds
  • Same-state prioritization (n=30)
  • Comp margins: P25=-6.5% / P50=-3.8% / P75=2.3%

Bridge Methodology

  • Targets: P75 of comparable peers (60% gap closure)
  • Denial: avoidable share = 35% of delta × NPR
  • AR: bad debt coefficient = $0.65 per day per $1K NPR
  • NCR: 60% coefficient on collection rate improvement
  • CDI: 0.75% of Medicare revenue per 0.01 CMI point

Returns Assumptions

  • Leverage: 5.5x entry (84.6% debt / 15.4% equity)
  • Organic growth: 3% annual EBITDA growth
  • Debt paydown: 10% of principal per year
  • Hold period: 5 years

Generated by SeekingChartis on April 26, 2026. All predictions use public data only. Confidence intervals calibrated via split conformal prediction (90% coverage target). This memo is for informational purposes and does not constitute investment advice.