Corpus Intelligence IC Memo — JACKSON MEMORIAL 2026-04-26 09:04 UTC
IC Memo — JACKSON MEMORIAL
Investment Committee Memorandum | FL | 1893 beds | Grade C | EBITDA uplift $108.3M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

JACKSON MEMORIAL

CCN 100022 | MIAMI-DADE, FL | 1893 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

JACKSON MEMORIAL is a 1893-bed large academic medical center in MIAMI-DADE, FL with $1.47B in net patient revenue and a -85.3% operating margin. The hospital serves a payer mix of 11.6% Medicare, 9.4% Medicaid, and 78.9% commercial.

Thesis: Undervalued. Our ML models identify $108.3M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -85.3% to -78.0% (+736bps).

Net Revenue HCRIS$1.47B
Current EBITDA COMPUTED$-1.26B
Operating Margin COMPUTED-85.3%
Occupancy HCRIS60.4%
Revenue / Bed COMPUTED$777K
Net-to-Gross HCRIS22.4%
Distress Probability ML52.1%

2. Market Context & Competitive Position

261
FL Hospitals
3.2%
State Median Margin
44
Comparable Hospitals

FL has 261 Medicare-certified hospitals with a median operating margin of 3.2%. The target's margin of -85.3% places it below the state median. Among 44 size-comparable peers (946-3786 beds), the median margin is -7.8%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (946-3786), prioritizing same-state peers. 44 hospitals in the comp set.

HospitalStateBedsRevenueMargin
JACKSON MEMORIAL (Target)FL1893$1.47B-85.3%
NEW YORK PRESBYTERIAN HOSPITALNY2850$7.69B-1.4%
NYU LANGONE HOSPITALSNY1618$7.24B-7.8%
CLEVELAND CLINIC HOSPITALOH1326$6.38B-17.7%
VANDERBILT UNIVERSITY MEDICAL TN1084$5.44B-15.9%
ADVENTHEALTH ORLANDOFL2738$5.40B2.5%
UNIV OF MI HOSPITALS & HLTH CTMI951$4.62B-1.4%
INDIANA UNIVERSITY HEALTHIN1269$3.58B-38.4%
MASSACHUSETTS GENERAL HOSPITALMA997$3.50B-44.9%

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: $108.3M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$30.9M+210bp18mo
Cost to Collect4.5%2.5%$29.4M+200bp12mo
Denial Rate Reduction12.0%6.5%$29.1M+198bp12mo
A/R Days Reduction5200.0%3800.0%$17.9M+122bp9mo
Clean Claim Rate88.0%96.0%$942K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$30.9M
Cost to Collect
$29.4M
Denial Rate Reduction
$29.1M
A/R Days Reduction
$17.9M
Clean Claim Rate
$942K
Total EBITDA Uplift$108.3M
Current EBITDA$-1.26B
+ RCM Uplift+$108.3M
Pro Forma EBITDA$-1.15B
Current Margin-85.3%
Pro Forma Margin-78.0%
WC Released (1x)$56.4M

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$-1.93B$-7.20B0.00x-100.0%
Base (11x exit)10.0x11.0x$-1.93B$-8.55B0.00x-100.0%
Bull Case9.0x11.0x$-1.74B$-8.82B0.00x-100.0%
Bull (12x exit)9.0x12.0x$-1.74B$-10.13B0.00x-100.0%
Bear Case11.0x10.0x$-2.13B$-7.11B0.00x-100.0%
Bear (11x exit)11.0x11.0x$-2.13B$-8.52B0.00x-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 52.1% 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

  • 44 hospitals with 946-3786 beds
  • Same-state prioritization (n=7)
  • Comp margins: P25=-16.8% / P50=-7.8% / P75=1.4%

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.