Corpus Intelligence IC Memo — THE WILLOUGH AT NAPLES 2026-04-26 15:54 UTC
IC Memo — THE WILLOUGH AT NAPLES
Investment Committee Memorandum | FL | 87 beds | Grade C | EBITDA uplift $830K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

THE WILLOUGH AT NAPLES

CCN 104063 | nan, FL | 87 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

THE WILLOUGH AT NAPLES is a 87-bed community hospital in nan, FL with $11.2M in net patient revenue and a 5.5% operating margin. The hospital serves a payer mix of 61.8% Medicare, 0.0% Medicaid, and 38.2% commercial.

Thesis: Turnaround. Our ML models identify $830K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 5.5% to 12.9% (+740bps).

Net Revenue HCRIS$11.2M
Current EBITDA COMPUTED$620K
Operating Margin COMPUTED5.5%
Occupancy HCRIS48.7%
Revenue / Bed COMPUTED$129K
Net-to-Gross HCRIS44.9%
Distress Probability MLnan%

2. Market Context & Competitive Position

261
FL Hospitals
3.2%
State Median Margin
120
Comparable Hospitals

FL has 261 Medicare-certified hospitals with a median operating margin of 3.2%. The target's margin of 5.5% places it above the state median. Among 120 size-comparable peers (44-174 beds), the median margin is 2.8%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (44-174), prioritizing same-state peers. 120 hospitals in the comp set.

HospitalStateBedsRevenueMargin
THE WILLOUGH AT NAPLES (Target)FL87$11.2M5.5%
WEST KENDALL BAPTIST HOSPITALFL127$361.6M18.5%
ADVENTHEALTH WESLEY CHAPELFL169$360.1M17.0%
ORLANDO HEALTH SOUTH LAKE HOSPFL167$331.8M7.2%
ADVENTHEALTH PALM COASTFL99$285.7M8.1%
HOMESTEAD HOSPITALFL159$270.4M-11.1%
NEMOURS CHILDRENS HOSPITALFL130$268.7M-10.2%
DOCTORS HOSPITALFL130$250.0M0.9%
ADVENTHEALTH ZEPHYRHILLSFL149$207.1M-0.8%

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: $830K (740bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$236K+210bp18mo
Cost to Collect4.5%2.5%$224K+200bp12mo
Denial Rate Reduction12.0%6.5%$224K+200bp12mo
A/R Days Reduction5200.0%3800.0%$136K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+9bp6mo

5. EBITDA Bridge

Net Collection Rate
$236K
Cost to Collect
$224K
Denial Rate Reduction
$224K
A/R Days Reduction
$136K
Clean Claim Rate
$10K
Total EBITDA Uplift$830K
Current EBITDA$620K
+ RCM Uplift+$830K
Pro Forma EBITDA$1.5M
Current Margin5.5%
Pro Forma Margin12.9%
WC Released (1x)$430K

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$954K$12.4M12.98x67.0%
Base (11x exit)10.0x11.0x$954K$13.9M14.61x71.0%
Bull Case9.0x11.0x$859K$17.0M19.78x81.7%
Bull (12x exit)9.0x12.0x$859K$18.8M21.87x85.4%
Bear Case11.0x10.0x$1.0M$7.9M7.56x49.9%
Bear (11x exit)11.0x11.0x$1.0M$9.1M8.64x53.9%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 61.8% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement

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

  • 120 hospitals with 44-174 beds
  • Same-state prioritization (n=121)
  • Comp margins: P25=-8.9% / P50=2.8% / P75=12.3%

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.