Corpus Intelligence IC Memo — SSH - THE VILLAGES 2026-04-26 14:10 UTC
IC Memo — SSH - THE VILLAGES
Investment Committee Memorandum | FL | 40 beds | Grade C | EBITDA uplift $1.6M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SSH - THE VILLAGES

CCN 102028 | SUMTER, FL | 40 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

SSH - THE VILLAGES is a 40-bed community hospital in SUMTER, FL with $21.8M in net patient revenue and a 3.1% operating margin. The hospital serves a payer mix of 36.5% Medicare, 0.0% Medicaid, and 63.5% commercial.

Thesis: Turnaround. Our ML models identify $1.6M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 3.1% to 10.5% (+736bps).

Net Revenue HCRIS$21.8M
Current EBITDA COMPUTED$675K
Operating Margin COMPUTED3.1%
Occupancy HCRIS82.9%
Revenue / Bed COMPUTED$544K
Net-to-Gross HCRIS21.8%
Distress Probability MLnan%

2. Market Context & Competitive Position

261
FL Hospitals
3.2%
State Median Margin
78
Comparable Hospitals

FL has 261 Medicare-certified hospitals with a median operating margin of 3.2%. The target's margin of 3.1% places it below the state median. Among 78 size-comparable peers (20-80 beds), the median margin is 1.6%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (20-80), prioritizing same-state peers. 78 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SSH - THE VILLAGES (Target)FL40$21.8M3.1%
ASCENSION SACRED HEART EMERALDFL80$187.9M16.1%
GULF BREEZE HOSPITALFL65$121.8M12.8%
OVIEDO MEDICAL CENTERFL64$110.9M7.4%
BARTOW REGIONAL MEDICAL CENTERFL72$90.9M11.3%
BAPTIST MEDICAL CTR-NASSAUFL54$85.1M2.1%
UCF LAKE NONA HOSPITALFL64$80.3M1.8%
JACKSON HOSPITAL MARIANNAFL66$75.3M-9.7%
TWIN CITIES HOSPITALFL65$73.6M39.7%

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: $1.6M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$457K+210bp18mo
Cost to Collect4.5%2.5%$435K+200bp12mo
Denial Rate Reduction12.0%6.5%$431K+198bp12mo
A/R Days Reduction5200.0%3800.0%$265K+122bp9mo
Clean Claim Rate88.0%96.0%$14K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$457K
Cost to Collect
$435K
Denial Rate Reduction
$431K
A/R Days Reduction
$265K
Clean Claim Rate
$14K
Total EBITDA Uplift$1.6M
Current EBITDA$675K
+ RCM Uplift+$1.6M
Pro Forma EBITDA$2.3M
Current Margin3.1%
Pro Forma Margin10.5%
WC Released (1x)$834K

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$1.0M$20.5M19.70x81.5%
Base (11x exit)10.0x11.0x$1.0M$22.9M22.00x85.5%
Bull Case9.0x11.0x$935K$28.5M30.45x98.0%
Bull (12x exit)9.0x12.0x$935K$31.3M33.51x101.9%
Bear Case11.0x10.0x$1.1M$12.1M10.61x60.4%
Bear (11x exit)11.0x11.0x$1.1M$13.7M11.99x64.4%

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

  • 78 hospitals with 20-80 beds
  • Same-state prioritization (n=79)
  • Comp margins: P25=-19.2% / P50=1.6% / 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.