Corpus Intelligence IC Memo — SSH - EVANSVILLE LLC. 2026-04-26 11:53 UTC
IC Memo — SSH - EVANSVILLE LLC.
Investment Committee Memorandum | IN | 60 beds | Grade C | EBITDA uplift $1.6M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SSH - EVANSVILLE LLC.

CCN 152014 | VANDERBURGH, IN | 60 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

SSH - EVANSVILLE LLC. is a 60-bed under-performing / distressed in VANDERBURGH, IN with $21.8M in net patient revenue and a -30.8% operating margin. The hospital serves a payer mix of 40.4% Medicare, 0.8% Medicaid, and 58.8% commercial.

Thesis: Turnaround. Our ML models identify $1.6M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -30.8% to -23.4% (+736bps).

Net Revenue HCRIS$21.8M
Current EBITDA COMPUTED$-6.7M
Operating Margin COMPUTED-30.8%
Occupancy HCRIS62.5%
Revenue / Bed COMPUTED$364K
Net-to-Gross HCRIS17.1%
Distress Probability ML44.6%

2. Market Context & Competitive Position

171
IN Hospitals
-1.1%
State Median Margin
72
Comparable Hospitals

IN has 171 Medicare-certified hospitals with a median operating margin of -1.1%. The target's margin of -30.8% places it below the state median. Among 72 size-comparable peers (30-120 beds), the median margin is 1.4%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (30-120), prioritizing same-state peers. 72 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SSH - EVANSVILLE LLC. (Target)IN60$21.8M-30.8%
FRANCISCAN HEALTH MICHIGAN CITIN119$276.7M6.1%
MEMORIAL HOSP & HEALTH CARE CTIN96$259.1M28.7%
GOSHEN HOSPITALIN103$248.4M-22.8%
GOOD SAMARITAN HOSPITALIN99$233.1M-12.9%
INDIANA ORTHOPAEDIC HOSPITAL LIN38$196.8M31.2%
ST. VINCENT HEART CENTERIN107$195.3M32.4%
LAPORTE HOSPITALIN74$192.4M19.3%
SCHNECK MEDICAL CENTERIN60$184.2M-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: $1.6M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$458K+210bp18mo
Cost to Collect4.5%2.5%$436K+200bp12mo
Denial Rate Reduction12.0%6.5%$432K+198bp12mo
A/R Days Reduction5200.0%3800.0%$265K+122bp9mo
Clean Claim Rate88.0%96.0%$14K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$458K
Cost to Collect
$436K
Denial Rate Reduction
$432K
A/R Days Reduction
$265K
Clean Claim Rate
$14K
Total EBITDA Uplift$1.6M
Current EBITDA$-6.7M
+ RCM Uplift+$1.6M
Pro Forma EBITDA$-5.1M
Current Margin-30.8%
Pro Forma Margin-23.4%
WC Released (1x)$837K

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$-10.3M$-28.3M0.00x-100.0%
Base (11x exit)10.0x11.0x$-10.3M$-34.4M0.00x-100.0%
Bull Case9.0x11.0x$-9.3M$-32.5M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-9.3M$-38.2M0.00x-100.0%
Bear Case11.0x10.0x$-11.4M$-32.9M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-11.4M$-39.9M0.00x-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
LowLow net-to-gross ratioLarge contractual allowances suggest pricing discipline issues. Mitigant: payer renegotiation is an additional upside lever

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

  • 72 hospitals with 30-120 beds
  • Same-state prioritization (n=73)
  • Comp margins: P25=-11.4% / P50=1.4% / P75=14.7%

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.