Corpus Intelligence IC Memo — NORTHEAST FLORIDA STATE HOSPITAL 2026-04-26 15:43 UTC
IC Memo — NORTHEAST FLORIDA STATE HOSPITAL
Investment Committee Memorandum | FL | 60 beds | Grade D | EBITDA uplift $414K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

NORTHEAST FLORIDA STATE HOSPITAL

CCN 104007 | BAKER, FL | 60 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

NORTHEAST FLORIDA STATE HOSPITAL is a 60-bed community hospital in BAKER, FL with $5.5M in net patient revenue and a -100.0% operating margin. The hospital serves a payer mix of 0.0% Medicare, 22.8% Medicaid, and 77.2% commercial.

Thesis: Turnaround. Our ML models identify $414K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -100.0% to -1409.6% (+757bps).

Net Revenue HCRIS$5.5M
Current EBITDA COMPUTED$-77.4M
Operating Margin COMPUTED-100.0%
Occupancy HCRIS94.5%
Revenue / Bed COMPUTED$91K
Net-to-Gross HCRIS100.0%
Distress Probability MLnan%

2. Market Context & Competitive Position

261
FL Hospitals
3.2%
State Median Margin
105
Comparable Hospitals

FL has 261 Medicare-certified hospitals with a median operating margin of 3.2%. The target's margin of -100.0% places it below the state median. Among 105 size-comparable peers (30-120 beds), the median margin is 5.1%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (30-120), prioritizing same-state peers. 105 hospitals in the comp set.

HospitalStateBedsRevenueMargin
NORTHEAST FLORIDA STATE HOSPIT (Target)FL60$5.5M-100.0%
ADVENTHEALTH PALM COASTFL99$285.7M8.1%
ASCENSION SACRED HEART EMERALDFL80$187.9M16.1%
LAKEWOOD RANCH MEDICAL CENTERFL120$171.1M10.4%
HCA FLORIDA LAKE CITY HOSPITALFL113$168.8M34.4%
VIERA HOSPITAL INCFL84$162.9M16.9%
PALM BAY HOSPITALFL120$153.6M9.5%
ADVENTHEALTH NEW SMYRNA BEACHFL109$152.7M-6.5%
SARASOTA MEMORIAL HOSPITAL VENFL110$134.6M-29.5%

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: $414K (757bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$115K+210bp18mo
Denial Rate Reduction12.0%6.5%$113K+208bp12mo
Cost to Collect4.5%2.5%$109K+200bp12mo
A/R Days Reduction5200.0%3800.0%$67K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+18bp6mo

5. EBITDA Bridge

Net Collection Rate
$115K
Denial Rate Reduction
$113K
Cost to Collect
$109K
A/R Days Reduction
$67K
Clean Claim Rate
$10K
Total EBITDA Uplift$414K
Current EBITDA$-77.4M
+ RCM Uplift+$414K
Pro Forma EBITDA$-77.0M
Current Margin-100.0%
Pro Forma Margin-1409.6%
WC Released (1x)$210K

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$-119.2M$-506.7M0.00x-100.0%
Base (11x exit)10.0x11.0x$-119.2M$-596.1M0.00x-100.0%
Bull Case9.0x11.0x$-107.2M$-633.4M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-107.2M$-722.7M0.00x-100.0%
Bear Case11.0x10.0x$-131.1M$-470.1M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-131.1M$-559.7M0.00x-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
MediumElevated Medicaid exposure (22.8%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims

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

  • 105 hospitals with 30-120 beds
  • Same-state prioritization (n=106)
  • Comp margins: P25=-9.7% / P50=5.1% / P75=13.2%

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.