Corpus Intelligence IC Memo — MACNEAL HOSPITAL 2026-04-26 06:56 UTC
IC Memo — MACNEAL HOSPITAL
Investment Committee Memorandum | IL | 266 beds | Grade C | EBITDA uplift $25.6M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

MACNEAL HOSPITAL

CCN 140054 | nan, IL | 266 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

MACNEAL HOSPITAL is a 266-bed suburban community hospital in nan, IL with $347.2M in net patient revenue and a 20.3% operating margin. The hospital serves a payer mix of 22.2% Medicare, 6.7% Medicaid, and 71.1% commercial.

Thesis: Platform Growth. Our ML models identify $25.6M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 20.3% to 27.7% (+736bps).

Net Revenue HCRIS$347.2M
Current EBITDA COMPUTED$70.6M
Operating Margin COMPUTED20.3%
Occupancy HCRIS41.8%
Revenue / Bed COMPUTED$1.3M
Net-to-Gross HCRIS21.9%
Distress Probability ML49.9%

2. Market Context & Competitive Position

208
IL Hospitals
-5.3%
State Median Margin
79
Comparable Hospitals

IL has 208 Medicare-certified hospitals with a median operating margin of -5.3%. The target's margin of 20.3% places it above the state median. Among 79 size-comparable peers (133-532 beds), the median margin is -8.0%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (133-532), prioritizing same-state peers. 79 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MACNEAL HOSPITAL (Target)IL266$347.2M20.3%
LOYOLA UNIVERSITY MEDICAL CENTIL516$1.40B-9.9%
CENTRAL DUPAGE HOSPITALIL347$1.30B16.4%
CARLE FOUNDATION HOSPITALIL433$1.22B11.8%
ANN & ROBERT H. LURIE CHILDRENIL364$1.17B-12.8%
BOARD OF TRUSTEES OF THE UNIVEIL395$1.14B-12.3%
JOHN H. STROGER JR. HOSP OF COIL429$945.3M-22.4%
SWEDISHAMERICAN HOSPITALIL324$752.0M-2.8%
SPRINGFIELD MEMORIAL HOSPITALIL389$732.9M-14.5%

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: $25.6M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$7.3M+210bp18mo
Cost to Collect4.5%2.5%$6.9M+200bp12mo
Denial Rate Reduction12.0%6.5%$6.9M+198bp12mo
A/R Days Reduction5200.0%3800.0%$4.2M+122bp9mo
Clean Claim Rate88.0%96.0%$222K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$7.3M
Cost to Collect
$6.9M
Denial Rate Reduction
$6.9M
A/R Days Reduction
$4.2M
Clean Claim Rate
$222K
Total EBITDA Uplift$25.6M
Current EBITDA$70.6M
+ RCM Uplift+$25.6M
Pro Forma EBITDA$96.1M
Current Margin20.3%
Pro Forma Margin27.7%
WC Released (1x)$13.3M

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$108.6M$721.2M6.64x46.0%
Base (11x exit)10.0x11.0x$108.6M$828.5M7.63x50.1%
Bull Case9.0x11.0x$97.7M$948.1M9.70x57.5%
Bull (12x exit)9.0x12.0x$97.7M$1.06B10.88x61.2%
Bear Case11.0x10.0x$119.4M$558.1M4.67x36.1%
Bear (11x exit)11.0x11.0x$119.4M$652.7M5.46x40.5%

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

  • 79 hospitals with 133-532 beds
  • Same-state prioritization (n=80)
  • Comp margins: P25=-18.8% / P50=-8.0% / P75=1.9%

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.