Corpus Intelligence IC Memo — SSH -TALLAHASSEE INC. 2026-04-26 06:37 UTC
IC Memo — SSH -TALLAHASSEE INC.
Investment Committee Memorandum | FL | 48 beds | Grade D | EBITDA uplift $1.8M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SSH -TALLAHASSEE INC.

CCN 102020 | LEON, FL | 48 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

SSH -TALLAHASSEE INC. is a 48-bed community hospital in LEON, FL with $24.8M in net patient revenue and a -3.6% operating margin. The hospital serves a payer mix of 29.7% Medicare, 0.0% Medicaid, and 70.3% commercial.

Thesis: Turnaround. Our ML models identify $1.8M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -3.6% to 3.8% (+736bps).

Net Revenue HCRIS$24.8M
Current EBITDA COMPUTED$-890K
Operating Margin COMPUTED-3.6%
Occupancy HCRIS74.4%
Revenue / Bed COMPUTED$517K
Net-to-Gross HCRIS15.7%
Distress Probability MLnan%

2. Market Context & Competitive Position

261
FL Hospitals
3.2%
State Median Margin
89
Comparable Hospitals

FL has 261 Medicare-certified hospitals with a median operating margin of 3.2%. The target's margin of -3.6% places it below the state median. Among 89 size-comparable peers (24-96 beds), the median margin is 3.4%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (24-96), prioritizing same-state peers. 89 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SSH -TALLAHASSEE INC. (Target)FL48$24.8M-3.6%
ASCENSION SACRED HEART EMERALDFL80$187.9M16.1%
VIERA HOSPITAL INCFL84$162.9M16.9%
GULF BREEZE HOSPITALFL65$121.8M12.8%
MELBOURNE REGIONAL MEDICAL CENFL96$120.2M7.3%
OVIEDO MEDICAL CENTERFL64$110.9M7.4%
HCA FLORIDA POINCIANA HOSPITALFL94$108.5M18.9%
ASPIRE HEALTH PARTNERS INCFL90$102.5M-0.3%
SANTA ROSA MEDICAL CENTERFL86$101.4M17.1%

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: $1.8M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$521K+210bp18mo
Cost to Collect4.5%2.5%$496K+200bp12mo
Denial Rate Reduction12.0%6.5%$491K+198bp12mo
A/R Days Reduction5200.0%3800.0%$302K+122bp9mo
Clean Claim Rate88.0%96.0%$16K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$521K
Cost to Collect
$496K
Denial Rate Reduction
$491K
A/R Days Reduction
$302K
Clean Claim Rate
$16K
Total EBITDA Uplift$1.8M
Current EBITDA$-890K
+ RCM Uplift+$1.8M
Pro Forma EBITDA$937K
Current Margin-3.6%
Pro Forma Margin3.8%
WC Released (1x)$952K

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$-1.4M$12.4M0.00x-100.0%
Base (11x exit)10.0x11.0x$-1.4M$13.2M0.00x-100.0%
Bull Case9.0x11.0x$-1.2M$18.8M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-1.2M$20.1M0.00x-100.0%
Bear Case11.0x10.0x$-1.5M$3.7M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-1.5M$3.6M0.00x-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
LowLow net-to-gross ratioLarge contractual allowances suggest pricing discipline issues. Mitigant: payer renegotiation is an additional upside lever

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

  • 89 hospitals with 24-96 beds
  • Same-state prioritization (n=90)
  • Comp margins: P25=-16.3% / P50=3.4% / P75=11.8%

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.