Corpus Intelligence IC Memo — WARNER HOSPITAL AND HEALTH SERVICES 2026-04-26 19:43 UTC
IC Memo — WARNER HOSPITAL AND HEALTH SERVICES
Investment Committee Memorandum | IL | 15 beds | Grade D | EBITDA uplift $1.6M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

WARNER HOSPITAL AND HEALTH SERVICES

CCN 141303 | DEWITT, IL | 15 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

WARNER HOSPITAL AND HEALTH SERVICES is a 15-bed community hospital in DEWITT, IL with $22.4M in net patient revenue and a 2.2% operating margin. The hospital serves a payer mix of 56.0% Medicare, 0.0% Medicaid, and 44.0% commercial.

Thesis: Turnaround. Our ML models identify $1.6M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 2.2% to 9.6% (+736bps).

Net Revenue HCRIS$22.4M
Current EBITDA COMPUTED$501K
Operating Margin COMPUTED2.2%
Occupancy HCRIS3.8%
Revenue / Bed COMPUTED$1.5M
Net-to-Gross HCRIS61.4%
Distress Probability MLnan%

2. Market Context & Competitive Position

208
IL Hospitals
-5.3%
State Median Margin
56
Comparable Hospitals

IL has 208 Medicare-certified hospitals with a median operating margin of -5.3%. The target's margin of 2.2% places it above the state median. Among 56 size-comparable peers (8-30 beds), the median margin is -0.8%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (8-30), prioritizing same-state peers. 56 hospitals in the comp set.

HospitalStateBedsRevenueMargin
WARNER HOSPITAL AND HEALTH SER (Target)IL15$22.4M2.2%
GIBSON AREA HOSPITAL AND HEALTIL25$125.0M-6.7%
PARIS COMMUNITY HOSPITALIL25$100.7M-4.2%
SAINT JOSEPH MEMORIAL HOSPITALIL25$86.0M33.9%
WABASH GENERAL HOSPITALIL25$71.8M4.5%
HOOPESTON COMMUNITY MEMORIAL HIL22$71.5M-5.2%
CRAWFORD MEMORIAL HOSPITALIL25$67.7M2.9%
ST. FRANCIS HOSPITALIL25$61.6M17.4%
LINCOLN MEMORIAL HOSPITALIL25$61.5M14.8%

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: $1.6M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$470K+210bp18mo
Cost to Collect4.5%2.5%$448K+200bp12mo
Denial Rate Reduction12.0%6.5%$443K+198bp12mo
A/R Days Reduction5200.0%3800.0%$272K+122bp9mo
Clean Claim Rate88.0%96.0%$14K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$470K
Cost to Collect
$448K
Denial Rate Reduction
$443K
A/R Days Reduction
$272K
Clean Claim Rate
$14K
Total EBITDA Uplift$1.6M
Current EBITDA$501K
+ RCM Uplift+$1.6M
Pro Forma EBITDA$2.1M
Current Margin2.2%
Pro Forma Margin9.6%
WC Released (1x)$858K

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$771K$19.8M25.64x91.3%
Base (11x exit)10.0x11.0x$771K$22.0M28.53x95.5%
Bull Case9.0x11.0x$694K$27.7M39.89x109.0%
Bull (12x exit)9.0x12.0x$694K$30.4M43.81x113.0%
Bear Case11.0x10.0x$848K$11.3M13.31x67.8%
Bear (11x exit)11.0x11.0x$848K$12.7M14.96x71.8%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 56.0% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
MediumLow occupancyAt 3.8%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case

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

  • 56 hospitals with 8-30 beds
  • Same-state prioritization (n=57)
  • Comp margins: P25=-6.1% / P50=-0.8% / P75=10.3%

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.