Corpus Intelligence IC Memo — JEFFERSON COUNTY HOSPITAL 2026-04-26 04:03 UTC
IC Memo — JEFFERSON COUNTY HOSPITAL
Investment Committee Memorandum | IA | 25 beds | Grade C | EBITDA uplift $4.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

JEFFERSON COUNTY HOSPITAL

CCN 161364 | JEFFERSON, IA | 25 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

JEFFERSON COUNTY HOSPITAL is a 25-bed rural/critical access in JEFFERSON, IA with $56.0M in net patient revenue and a -6.7% operating margin. The hospital serves a payer mix of 56.5% Medicare, 0.6% Medicaid, and 42.8% commercial.

Thesis: Turnaround. Our ML models identify $4.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -6.7% to 0.7% (+736bps).

Net Revenue HCRIS$56.0M
Current EBITDA COMPUTED$-3.7M
Operating Margin COMPUTED-6.7%
Occupancy HCRIS36.1%
Revenue / Bed COMPUTED$2.2M
Net-to-Gross HCRIS52.2%
Distress Probability ML52.4%

2. Market Context & Competitive Position

124
IA Hospitals
-8.2%
State Median Margin
93
Comparable Hospitals

IA has 124 Medicare-certified hospitals with a median operating margin of -8.2%. The target's margin of -6.7% places it above the state median. Among 93 size-comparable peers (12-50 beds), the median margin is -8.4%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (12-50), prioritizing same-state peers. 93 hospitals in the comp set.

HospitalStateBedsRevenueMargin
JEFFERSON COUNTY HOSPITAL (Target)IA25$56.0M-6.7%
TRINITY REGIONAL MEDICAL CENTEIA44$140.4M-6.8%
PELLA REGIONAL HEALTH CENTERIA25$108.8M-16.6%
SPENCER MUNICIPAL HOSPITALIA49$108.7M-10.3%
GREATER REGIONAL MEDICAL CENTEIA25$89.4M-4.4%
ST. ANTHONY REGIONAL HOSPITALIA49$84.0M-21.0%
WINNESHIEK MEDICAL CENTERIA25$77.6M-0.1%
IOWA SPECIALTY HOSPITAL - CLARIA25$77.3M0.2%
MAHASKA HEALTH PARTNERSHIPIA25$75.6M-3.9%

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: $4.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.2M+210bp18mo
Cost to Collect4.5%2.5%$1.1M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.1M+198bp12mo
A/R Days Reduction5200.0%3800.0%$682K+122bp9mo
Clean Claim Rate88.0%96.0%$36K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.2M
Cost to Collect
$1.1M
Denial Rate Reduction
$1.1M
A/R Days Reduction
$682K
Clean Claim Rate
$36K
Total EBITDA Uplift$4.1M
Current EBITDA$-3.7M
+ RCM Uplift+$4.1M
Pro Forma EBITDA$396K
Current Margin-6.7%
Pro Forma Margin0.7%
WC Released (1x)$2.1M

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$-5.7M$16.6M0.00x-100.0%
Base (11x exit)10.0x11.0x$-5.7M$16.4M0.00x-100.0%
Bull Case9.0x11.0x$-5.2M$28.2M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-5.2M$29.2M0.00x-100.0%
Bear Case11.0x10.0x$-6.3M$-2.1M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-6.3M$-4.4M0.00x-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
MediumHeavy Medicare dependenceMedicare comprises 56.5% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
HighElevated distress probabilityModel estimates 52.4% 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

  • 93 hospitals with 12-50 beds
  • Same-state prioritization (n=94)
  • Comp margins: P25=-14.6% / P50=-8.4% / P75=-3.0%

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.