Corpus Intelligence IC Memo — EVEREST REHABILITATION HOSPITAL BENT 2026-04-26 12:35 UTC
IC Memo — EVEREST REHABILITATION HOSPITAL BENT
Investment Committee Memorandum | AR | 36 beds | Grade D | EBITDA uplift $1.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

EVEREST REHABILITATION HOSPITAL BENT

CCN 043036 | BENTON, AR | 36 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

EVEREST REHABILITATION HOSPITAL BENT is a 36-bed rural/critical access in BENTON, AR with $14.2M in net patient revenue and a -2.9% operating margin. The hospital serves a payer mix of 64.5% Medicare, 2.2% Medicaid, and 33.4% commercial.

Thesis: Turnaround. Our ML models identify $1.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -2.9% to 4.5% (+737bps).

Net Revenue HCRIS$14.2M
Current EBITDA COMPUTED$-405K
Operating Margin COMPUTED-2.9%
Occupancy HCRIS64.3%
Revenue / Bed COMPUTED$393K
Net-to-Gross HCRIS52.3%
Distress Probability ML49.4%

2. Market Context & Competitive Position

108
AR Hospitals
-7.6%
State Median Margin
59
Comparable Hospitals

AR has 108 Medicare-certified hospitals with a median operating margin of -7.6%. The target's margin of -2.9% places it above the state median. Among 59 size-comparable peers (18-72 beds), the median margin is -13.9%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (18-72), prioritizing same-state peers. 59 hospitals in the comp set.

HospitalStateBedsRevenueMargin
EVEREST REHABILITATION HOSPITA (Target)AR36$14.2M-2.9%
ARKANSAS CHILDRENS NORTHWESTAR24$113.6M7.2%
SILOAM SPRINGS MEMORIAL HOSPITAR64$85.0M8.4%
ARKANSAS SURGICAL HOSPITALAR47$75.1M11.7%
ST VINCENT NORTHAR68$72.1M-18.7%
ENCORE MEDICAL CENTERAR25$55.7M-4.7%
OZARKS COMMUNITY HOSPITAL OF GAR25$48.6M-21.0%
DREW MEMORIAL HOSPITAL INCAR49$35.3M-27.2%
ASHLEY COUNTY MEDICAL CENTERAR25$33.7M-23.0%

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: $1.0M (737bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$297K+210bp18mo
Cost to Collect4.5%2.5%$283K+200bp12mo
Denial Rate Reduction12.0%6.5%$281K+198bp12mo
A/R Days Reduction5200.0%3800.0%$172K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+7bp6mo

5. EBITDA Bridge

Net Collection Rate
$297K
Cost to Collect
$283K
Denial Rate Reduction
$281K
A/R Days Reduction
$172K
Clean Claim Rate
$10K
Total EBITDA Uplift$1.0M
Current EBITDA$-405K
+ RCM Uplift+$1.0M
Pro Forma EBITDA$638K
Current Margin-2.9%
Pro Forma Margin4.5%
WC Released (1x)$543K

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$-623K$7.8M0.00x-100.0%
Base (11x exit)10.0x11.0x$-623K$8.3M0.00x-100.0%
Bull Case9.0x11.0x$-560K$11.6M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-560K$12.5M0.00x-100.0%
Bear Case11.0x10.0x$-685K$2.7M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-685K$2.8M0.00x-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
MediumHeavy Medicare dependenceMedicare comprises 64.5% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement

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

  • 59 hospitals with 18-72 beds
  • Same-state prioritization (n=60)
  • Comp margins: P25=-24.0% / P50=-13.9% / P75=2.2%

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.