Corpus Intelligence IC Memo — MADISON MEMORIAL HOSPITAL 2026-04-26 06:56 UTC
IC Memo — MADISON MEMORIAL HOSPITAL
Investment Committee Memorandum | ID | 53 beds | Grade C | EBITDA uplift $6.9M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

MADISON MEMORIAL HOSPITAL

CCN 130025 | MADISON, ID | 53 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

MADISON MEMORIAL HOSPITAL is a 53-bed safety-net/medicaid heavy in MADISON, ID with $94.0M in net patient revenue and a 1.1% operating margin. The hospital serves a payer mix of 11.5% Medicare, 39.0% Medicaid, and 49.5% commercial.

Thesis: Turnaround. Our ML models identify $6.9M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 1.1% to 8.4% (+736bps).

Net Revenue HCRIS$94.0M
Current EBITDA COMPUTED$1.0M
Operating Margin COMPUTED1.1%
Occupancy HCRIS43.4%
Revenue / Bed COMPUTED$1.8M
Net-to-Gross HCRIS49.1%
Distress Probability ML58.7%

2. Market Context & Competitive Position

51
ID Hospitals
-3.5%
State Median Margin
11
Comparable Hospitals

ID has 51 Medicare-certified hospitals with a median operating margin of -3.5%. The target's margin of 1.1% places it above the state median. Among 11 size-comparable peers (26-106 beds), the median margin is 8.7%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (26-106), prioritizing same-state peers. 11 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MADISON MEMORIAL HOSPITAL (Target)ID53$94.0M1.1%
MOUNTAIN VIEW HOSPITALID43$382.5M8.7%
ST. ALPHONSUS MEDICAL CENTER -ID96$263.3M15.2%
ST. LUKES NAMPA MEDICAL CENTERID87$255.6M-10.1%
NORTHWEST SPECIALTY HOSPITALID32$120.3M3.7%
TREASURE VALLEY HOSPITALID28$114.8M36.1%
IDAHO FALLS COMMUNITY HOSPITALID88$98.9M-23.1%
COTTONWOOD CREEK BEHAVIORAL HOID92$24.2M14.0%
SAINT ALPHONSUS REGIONAL REHABID40$22.7M16.5%

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: $6.9M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$2.0M+210bp18mo
Cost to Collect4.5%2.5%$1.9M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.9M+198bp12mo
A/R Days Reduction5200.0%3800.0%$1.1M+122bp9mo
Clean Claim Rate88.0%96.0%$60K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$2.0M
Cost to Collect
$1.9M
Denial Rate Reduction
$1.9M
A/R Days Reduction
$1.1M
Clean Claim Rate
$60K
Total EBITDA Uplift$6.9M
Current EBITDA$1.0M
+ RCM Uplift+$6.9M
Pro Forma EBITDA$7.9M
Current Margin1.1%
Pro Forma Margin8.4%
WC Released (1x)$3.6M

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$1.6M$75.9M48.69x117.5%
Base (11x exit)10.0x11.0x$1.6M$84.0M53.88x122.0%
Bull Case9.0x11.0x$1.4M$107.3M76.51x138.1%
Bull (12x exit)9.0x12.0x$1.4M$117.5M83.76x142.4%
Bear Case11.0x10.0x$1.7M$40.8M23.78x88.5%
Bear (11x exit)11.0x11.0x$1.7M$45.4M26.49x92.6%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumElevated Medicaid exposure (39.0%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims
HighElevated distress probabilityModel estimates 58.7% 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

  • 11 hospitals with 26-106 beds
  • Same-state prioritization (n=12)
  • Comp margins: P25=-2.8% / P50=8.7% / P75=14.6%

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.