Corpus Intelligence IC Memo — JEFFERSON HOSPITAL 2026-04-26 12:36 UTC
IC Memo — JEFFERSON HOSPITAL
Investment Committee Memorandum | GA | 37 beds | Grade C | EBITDA uplift $1.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

JEFFERSON HOSPITAL

CCN 110100 | JEFFERSON, GA | 37 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

JEFFERSON HOSPITAL is a 37-bed under-performing / distressed in JEFFERSON, GA with $14.4M in net patient revenue and a -36.4% operating margin. The hospital serves a payer mix of 38.5% Medicare, 3.9% Medicaid, and 57.6% commercial.

Thesis: Turnaround. Our ML models identify $1.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -36.4% to -29.0% (+737bps).

Net Revenue HCRIS$14.4M
Current EBITDA COMPUTED$-5.2M
Operating Margin COMPUTED-36.4%
Occupancy HCRIS10.0%
Revenue / Bed COMPUTED$390K
Net-to-Gross HCRIS41.0%
Distress Probability ML59.9%

2. Market Context & Competitive Position

165
GA Hospitals
-2.8%
State Median Margin
81
Comparable Hospitals

GA has 165 Medicare-certified hospitals with a median operating margin of -2.8%. The target's margin of -36.4% places it below the state median. Among 81 size-comparable peers (18-74 beds), the median margin is -3.3%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (18-74), prioritizing same-state peers. 81 hospitals in the comp set.

HospitalStateBedsRevenueMargin
JEFFERSON HOSPITAL (Target)GA37$14.4M-36.4%
TANNER MEDICAL CENTER-VILLA RIGA58$289.8M33.3%
ADVENTHEALTH GORDONGA69$188.5M-3.4%
KENNESTONE HOSPITAL AT WINDY HGA55$160.5M0.7%
PIEDMONT COLUMBUS REGIONAL NORGA71$135.5M21.7%
PIEDMONT MOUNTAINSIDE HOSPITALGA52$131.2M10.5%
CRISP REGIONAL HOSPITAL INC.GA65$115.2M-8.7%
UNION GENERAL HOSPITALGA39$108.6M2.4%
TATTNALL HOSPITAL COMPANY LLCGA25$101.7M41.9%

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: $1.1M (737bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$303K+210bp18mo
Cost to Collect4.5%2.5%$288K+200bp12mo
Denial Rate Reduction12.0%6.5%$286K+198bp12mo
A/R Days Reduction5200.0%3800.0%$175K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+7bp6mo

5. EBITDA Bridge

Net Collection Rate
$303K
Cost to Collect
$288K
Denial Rate Reduction
$286K
A/R Days Reduction
$175K
Clean Claim Rate
$10K
Total EBITDA Uplift$1.1M
Current EBITDA$-5.2M
+ RCM Uplift+$1.1M
Pro Forma EBITDA$-4.2M
Current Margin-36.4%
Pro Forma Margin-29.0%
WC Released (1x)$553K

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$-8.1M$-24.0M0.00x-100.0%
Base (11x exit)10.0x11.0x$-8.1M$-29.0M0.00x-100.0%
Bull Case9.0x11.0x$-7.3M$-28.1M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-7.3M$-32.8M0.00x-100.0%
Bear Case11.0x10.0x$-8.9M$-26.7M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-8.9M$-32.2M0.00x-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
MediumLow occupancyAt 10.0%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case
HighElevated distress probabilityModel estimates 59.9% 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

  • 81 hospitals with 18-74 beds
  • Same-state prioritization (n=82)
  • Comp margins: P25=-17.1% / P50=-3.3% / P75=7.5%

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.