Corpus Intelligence IC Memo — ROCKFORD 2026-04-26 05:25 UTC
IC Memo — ROCKFORD
Investment Committee Memorandum | DE | 148 beds | Grade D | EBITDA uplift $2.4M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ROCKFORD

CCN 084002 | NEW CASTLE, DE | 148 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

ROCKFORD is a 148-bed community hospital in NEW CASTLE, DE with $32.4M in net patient revenue and a 2.3% operating margin. The hospital serves a payer mix of 7.2% Medicare, 0.0% Medicaid, and 92.8% commercial.

Thesis: Undervalued. Our ML models identify $2.4M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 2.3% to 9.6% (+736bps).

Net Revenue HCRIS$32.4M
Current EBITDA COMPUTED$738K
Operating Margin COMPUTED2.3%
Occupancy HCRIS68.7%
Revenue / Bed COMPUTED$219K
Net-to-Gross HCRIS41.2%
Distress Probability MLnan%

2. Market Context & Competitive Position

14
DE Hospitals
0.7%
State Median Margin
9
Comparable Hospitals

DE has 14 Medicare-certified hospitals with a median operating margin of 0.7%. The target's margin of 2.3% places it above the state median. Among 9 size-comparable peers (74-296 beds), the median margin is -1.4%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (74-296), prioritizing same-state peers. 9 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ROCKFORD (Target)DE148$32.4M2.3%
ALFRED I DUPONT HOSP FOR CHILDDE206$694.0M17.3%
BAYHEALTH HOSPITAL KENT CAMPUDE279$588.4M-7.6%
BEEBE MEDICAL CENTERDE210$549.7M-0.9%
BAYHEALTH HOSPITAL SUSSEX CAMDE117$298.6M-1.4%
NANTICOKE MEMORIAL HOSPITALDE92$153.2M-7.4%
ST. FRANCIS HOSPITAL WILMINGTDE146$129.0M-2.5%
MEADOW WOOD HOSPITALDE120$30.5M9.6%
DOVER BEHAVIORAL HEALTH SYSTEMDE104$27.8M7.7%

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: $2.4M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$679K+210bp18mo
Cost to Collect4.5%2.5%$647K+200bp12mo
Denial Rate Reduction12.0%6.5%$641K+198bp12mo
A/R Days Reduction5200.0%3800.0%$394K+122bp9mo
Clean Claim Rate88.0%96.0%$21K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$679K
Cost to Collect
$647K
Denial Rate Reduction
$641K
A/R Days Reduction
$394K
Clean Claim Rate
$21K
Total EBITDA Uplift$2.4M
Current EBITDA$738K
+ RCM Uplift+$2.4M
Pro Forma EBITDA$3.1M
Current Margin2.3%
Pro Forma Margin9.6%
WC Released (1x)$1.2M

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$1.1M$28.7M25.26x90.8%
Base (11x exit)10.0x11.0x$1.1M$31.9M28.11x94.9%
Bull Case9.0x11.0x$1.0M$40.1M39.28x108.4%
Bull (12x exit)9.0x12.0x$1.0M$44.1M43.15x112.3%
Bear Case11.0x10.0x$1.2M$16.4M13.14x67.4%
Bear (11x exit)11.0x11.0x$1.2M$18.5M14.77x71.4%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumStandard execution riskRCM improvement requires management buy-in and 12-18 month implementation timeline

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

  • 9 hospitals with 74-296 beds
  • Same-state prioritization (n=10)
  • Comp margins: P25=-7.4% / P50=-1.4% / P75=7.7%

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.