Corpus Intelligence IC Memo — MADISON STATE HOSPITAL 2026-04-26 09:05 UTC
IC Memo — MADISON STATE HOSPITAL
Investment Committee Memorandum | IN | 150 beds | Grade C | EBITDA uplift $470K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

MADISON STATE HOSPITAL

CCN 154019 | JEFFERSON, IN | 150 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

MADISON STATE HOSPITAL is a 150-bed under-performing / distressed in JEFFERSON, IN with $6.2M in net patient revenue and a -100.0% operating margin. The hospital serves a payer mix of 0.1% Medicare, 19.0% Medicaid, and 80.9% commercial.

Thesis: Undervalued. Our ML models identify $470K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -100.0% to -406.5% (+753bps).

Net Revenue HCRIS$6.2M
Current EBITDA COMPUTED$-25.8M
Operating Margin COMPUTED-100.0%
Occupancy HCRIS68.3%
Revenue / Bed COMPUTED$42K
Net-to-Gross HCRIS8.2%
Distress Probability ML45.9%

2. Market Context & Competitive Position

171
IN Hospitals
-1.1%
State Median Margin
47
Comparable Hospitals

IN has 171 Medicare-certified hospitals with a median operating margin of -1.1%. The target's margin of -100.0% places it below the state median. Among 47 size-comparable peers (75-300 beds), the median margin is 6.1%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (75-300), prioritizing same-state peers. 47 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MADISON STATE HOSPITAL (Target)IN150$6.2M-100.0%
UNION HOSPITAL INC.IN258$581.9M3.8%
IU HEALTH BLOOMINGTON HOSPITALIN210$529.4M6.2%
REID HOSPITAL & HEALTH CARE SEIN183$487.2M26.1%
IU HEALTH ARNETT HOSPITALIN194$426.2M16.1%
HENDRICKS REGIONAL HEALTHIN130$423.4M-3.6%
IU HEALTH NORTH HOSPITALIN153$413.3M24.2%
FRANCISCAN HEALTH LAFAYETTEIN177$377.7M2.7%
PORTER REGIONAL HOSPITALIN199$370.6M22.1%

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: $470K (753bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$131K+210bp18mo
Denial Rate Reduction12.0%6.5%$128K+206bp12mo
Cost to Collect4.5%2.5%$125K+200bp12mo
A/R Days Reduction5200.0%3800.0%$76K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+15bp6mo

5. EBITDA Bridge

Net Collection Rate
$131K
Denial Rate Reduction
$128K
Cost to Collect
$125K
A/R Days Reduction
$76K
Clean Claim Rate
$10K
Total EBITDA Uplift$470K
Current EBITDA$-25.8M
+ RCM Uplift+$470K
Pro Forma EBITDA$-25.4M
Current Margin-100.0%
Pro Forma Margin-406.5%
WC Released (1x)$239K

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$-39.8M$-165.8M0.00x-100.0%
Base (11x exit)10.0x11.0x$-39.8M$-195.3M0.00x-100.0%
Bull Case9.0x11.0x$-35.8M$-206.7M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-35.8M$-236.0M0.00x-100.0%
Bear Case11.0x10.0x$-43.7M$-155.2M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-43.7M$-185.0M0.00x-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

  • 47 hospitals with 75-300 beds
  • Same-state prioritization (n=48)
  • Comp margins: P25=-8.2% / P50=6.1% / P75=17.2%

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.