Corpus Intelligence IC Memo — GOOD SAMARITAN MEDICAL CENTER 2026-04-26 17:33 UTC
IC Memo — GOOD SAMARITAN MEDICAL CENTER
Investment Committee Memorandum | MA | 208 beds | Grade B | EBITDA uplift $22.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

GOOD SAMARITAN MEDICAL CENTER

CCN 220111 | PLYMOUTH, MA | 208 beds | April 26, 2026
EBITDA BridgeData Room
B
Investability

1. Target Overview & Investment Thesis

GOOD SAMARITAN MEDICAL CENTER is a 208-bed suburban community hospital in PLYMOUTH, MA with $300.2M in net patient revenue and a 7.4% operating margin. The hospital serves a payer mix of 39.8% Medicare, 13.7% Medicaid, and 46.5% commercial.

Thesis: Platform Growth. Our ML models identify $22.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 7.4% to 14.8% (+736bps).

Net Revenue HCRIS$300.2M
Current EBITDA COMPUTED$22.2M
Operating Margin COMPUTED7.4%
Occupancy HCRIS77.7%
Revenue / Bed COMPUTED$1.4M
Net-to-Gross HCRIS48.9%
Distress Probability ML46.7%

2. Market Context & Competitive Position

99
MA Hospitals
-12.2%
State Median Margin
53
Comparable Hospitals

MA has 99 Medicare-certified hospitals with a median operating margin of -12.2%. The target's margin of 7.4% places it above the state median. Among 53 size-comparable peers (104-416 beds), the median margin is -11.3%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (104-416), prioritizing same-state peers. 53 hospitals in the comp set.

HospitalStateBedsRevenueMargin
GOOD SAMARITAN MEDICAL CENTER (Target)MA208$300.2M7.4%
LAHEY CLINIC HOSPITAL INC.MA345$991.1M-4.2%
TUFTS MEDICAL CENTERMA385$819.5M-49.1%
SOUTH SHORE HOSPITALMA374$711.6M-12.0%
NEWTON WELLESLEY HOSPITALMA216$624.3M-4.7%
CAPE COD HOSPITALMA239$620.3M-1.3%
BERKSHIRE MEDICAL CENTERMA238$522.9M-12.9%
NORTH SHORE MEDICAL CENTERMA268$503.5M-12.9%
LOWELL GENERAL HOSPITALMA390$456.0M-29.1%

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: $22.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$6.3M+210bp18mo
Cost to Collect4.5%2.5%$6.0M+200bp12mo
Denial Rate Reduction12.0%6.5%$5.9M+198bp12mo
A/R Days Reduction5200.0%3800.0%$3.7M+122bp9mo
Clean Claim Rate88.0%96.0%$192K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$6.3M
Cost to Collect
$6.0M
Denial Rate Reduction
$5.9M
A/R Days Reduction
$3.7M
Clean Claim Rate
$192K
Total EBITDA Uplift$22.1M
Current EBITDA$22.2M
+ RCM Uplift+$22.1M
Pro Forma EBITDA$44.3M
Current Margin7.4%
Pro Forma Margin14.8%
WC Released (1x)$11.5M

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$34.1M$367.3M10.76x60.8%
Base (11x exit)10.0x11.0x$34.1M$415.1M12.16x64.8%
Bull Case9.0x11.0x$30.7M$499.1M16.25x74.7%
Bull (12x exit)9.0x12.0x$30.7M$553.6M18.02x78.3%
Bear Case11.0x10.0x$37.5M$245.7M6.55x45.6%
Bear (11x exit)11.0x11.0x$37.5M$282.5M7.52x49.7%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumStandard execution riskRCM improvement requires management buy-in and 12-18 month implementation timeline

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

  • 53 hospitals with 104-416 beds
  • Same-state prioritization (n=54)
  • Comp margins: P25=-28.2% / P50=-11.3% / P75=-1.4%

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.