Corpus Intelligence IC Memo — ATCHISON HOSPITAL ASSOCIATION 2026-04-26 04:03 UTC
IC Memo — ATCHISON HOSPITAL ASSOCIATION
Investment Committee Memorandum | KS | 25 beds | Grade C | EBITDA uplift $3.7M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ATCHISON HOSPITAL ASSOCIATION

CCN 171382 | ATCHISON, KS | 25 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ATCHISON HOSPITAL ASSOCIATION is a 25-bed rural/critical access in ATCHISON, KS with $50.3M in net patient revenue and a -11.7% operating margin. The hospital serves a payer mix of 51.0% Medicare, 1.9% Medicaid, and 47.1% commercial.

Thesis: Turnaround. Our ML models identify $3.7M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -11.7% to -4.4% (+736bps).

Net Revenue HCRIS$50.3M
Current EBITDA COMPUTED$-5.9M
Operating Margin COMPUTED-11.7%
Occupancy HCRIS39.1%
Revenue / Bed COMPUTED$2.0M
Net-to-Gross HCRIS41.9%
Distress Probability ML51.0%

2. Market Context & Competitive Position

152
KS Hospitals
-17.7%
State Median Margin
110
Comparable Hospitals

KS has 152 Medicare-certified hospitals with a median operating margin of -17.7%. The target's margin of -11.7% places it above the state median. Among 110 size-comparable peers (12-50 beds), the median margin is -20.6%. 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. 110 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ATCHISON HOSPITAL ASSOCIATION (Target)KS25$50.3M-11.7%
CHILDRENS MERCY HOSPITAL KANSAKS42$108.5M14.7%
KANSAS CITY ORTHOPAEDIC INSTITKS17$86.3M21.1%
LABETTE COUNTY MEDICAL CENTERKS49$80.6M-14.3%
NEWMAN REGIONAL HEALTHKS23$73.9M-15.6%
KANSAS SPINE & SPECIALTY HOSPIKS35$69.6M19.1%
KANSAS SURGERY & RECOVERY CENTKS30$62.8M20.0%
VIA CHRISTI HOSP. WICHITA ST. KS38$55.1M16.7%
UKHS GREAT BEND CAMPUSKS29$53.8M-22.8%

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: $3.7M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.1M+210bp18mo
Cost to Collect4.5%2.5%$1.0M+200bp12mo
Denial Rate Reduction12.0%6.5%$996K+198bp12mo
A/R Days Reduction5200.0%3800.0%$612K+122bp9mo
Clean Claim Rate88.0%96.0%$32K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.1M
Cost to Collect
$1.0M
Denial Rate Reduction
$996K
A/R Days Reduction
$612K
Clean Claim Rate
$32K
Total EBITDA Uplift$3.7M
Current EBITDA$-5.9M
+ RCM Uplift+$3.7M
Pro Forma EBITDA$-2.2M
Current Margin-11.7%
Pro Forma Margin-4.4%
WC Released (1x)$1.9M

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$-9.1M$-1.9M0.00x-100.0%
Base (11x exit)10.0x11.0x$-9.1M$-5.1M0.00x-100.0%
Bull Case9.0x11.0x$-8.2M$4.2M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-8.2M$2.2M0.00x-100.0%
Bear Case11.0x10.0x$-10.0M$-17.5M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-10.0M$-22.5M0.00x-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
HighElevated distress probabilityModel estimates 51.0% 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

  • 110 hospitals with 12-50 beds
  • Same-state prioritization (n=111)
  • Comp margins: P25=-31.3% / P50=-20.6% / P75=-9.6%

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.