Corpus Intelligence IC Memo — ST. LUKES CUSHING HOSPITAL 2026-04-26 17:23 UTC
IC Memo — ST. LUKES CUSHING HOSPITAL
Investment Committee Memorandum | KS | 8 beds | Grade D | EBITDA uplift $497K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ST. LUKES CUSHING HOSPITAL

CCN 170133 | nan, KS | 8 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

ST. LUKES CUSHING HOSPITAL is a 8-bed rural/critical access in nan, KS with $6.6M in net patient revenue and a -100.0% operating margin. The hospital serves a payer mix of 58.5% Medicare, 0.3% Medicaid, and 41.2% commercial.

Thesis: Turnaround. Our ML models identify $497K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -100.0% to -108.4% (+751bps).

Net Revenue HCRIS$6.6M
Current EBITDA COMPUTED$-7.7M
Operating Margin COMPUTED-100.0%
Occupancy HCRIS13.4%
Revenue / Bed COMPUTED$826K
Net-to-Gross HCRIS16.6%
Distress Probability ML55.7%

2. Market Context & Competitive Position

152
KS Hospitals
-17.7%
State Median Margin
26
Comparable Hospitals

KS has 152 Medicare-certified hospitals with a median operating margin of -17.7%. The target's margin of -100.0% places it below the state median. Among 26 size-comparable peers (4-16 beds), the median margin is -20.3%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (4-16), prioritizing same-state peers. 26 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ST. LUKES CUSHING HOSPITAL (Target)KS8$6.6M-100.0%
MANHATTAN SURGICAL HOSPITALKS13$42.0M13.1%
SALINA SURGICAL HOSPITALKS16$28.3M20.9%
ANDERSON COUNTY HOSPITALKS12$27.8M-15.4%
HOLTON COMMUNITY HOSPITALKS14$22.6M-18.1%
GREAT PLAINS OF SMITH CO. INCKS16$20.6M-23.7%
PAWNEE VALLEY COMMUNITY HOSPITKS16$20.3M2.1%
WILSON MEDICAL CENTERKS15$20.2M-18.7%
GREAT PLAINS OF SABETHA INC.KS16$15.9M-14.8%

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: $497K (751bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$139K+210bp18mo
Denial Rate Reduction12.0%6.5%$136K+205bp12mo
Cost to Collect4.5%2.5%$132K+200bp12mo
A/R Days Reduction5200.0%3800.0%$80K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+15bp6mo

5. EBITDA Bridge

Net Collection Rate
$139K
Denial Rate Reduction
$136K
Cost to Collect
$132K
A/R Days Reduction
$80K
Clean Claim Rate
$10K
Total EBITDA Uplift$497K
Current EBITDA$-7.7M
+ RCM Uplift+$497K
Pro Forma EBITDA$-7.2M
Current Margin-100.0%
Pro Forma Margin-108.4%
WC Released (1x)$254K

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$-11.8M$-45.6M0.00x-100.0%
Base (11x exit)10.0x11.0x$-11.8M$-53.9M0.00x-100.0%
Bull Case9.0x11.0x$-10.6M$-56.1M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-10.6M$-64.4M0.00x-100.0%
Bear Case11.0x10.0x$-13.0M$-44.2M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-13.0M$-52.8M0.00x-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 58.5% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
MediumLow occupancyAt 13.4%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case
HighElevated distress probabilityModel estimates 55.7% probability of financial distress. Mitigant: distressed entry pricing (7-9x) compensates for risk
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

  • 26 hospitals with 4-16 beds
  • Same-state prioritization (n=29)
  • Comp margins: P25=-30.0% / P50=-20.3% / P75=-10.1%

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.