Corpus Intelligence IC Memo — MARTHAS VINEYARD HOSPITAL 2026-04-26 09:08 UTC
IC Memo — MARTHAS VINEYARD HOSPITAL
Investment Committee Memorandum | MA | 25 beds | Grade C | EBITDA uplift $9.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

MARTHAS VINEYARD HOSPITAL

CCN 221300 | DUKES, MA | 25 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

MARTHAS VINEYARD HOSPITAL is a 25-bed rural/critical access in DUKES, MA with $121.6M in net patient revenue and a 3.2% operating margin. The hospital serves a payer mix of 63.6% Medicare, 15.9% Medicaid, and 20.5% commercial.

Thesis: Turnaround. Our ML models identify $9.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 3.2% to 10.6% (+736bps).

Net Revenue HCRIS$121.6M
Current EBITDA COMPUTED$3.9M
Operating Margin COMPUTED3.2%
Occupancy HCRIS46.4%
Revenue / Bed COMPUTED$4.9M
Net-to-Gross HCRIS53.3%
Distress Probability ML50.4%

2. Market Context & Competitive Position

99
MA Hospitals
-12.2%
State Median Margin
11
Comparable Hospitals

MA has 99 Medicare-certified hospitals with a median operating margin of -12.2%. The target's margin of 3.2% places it above the state median. Among 11 size-comparable peers (12-50 beds), the median margin is -26.0%. 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. 11 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MARTHAS VINEYARD HOSPITAL (Target)MA25$121.6M3.2%
DANA-FARBER CANCER INSTITUTEMA30$1.88B-35.1%
MASSACHUSETTS EYE AND EAR INFIMA41$263.9M-36.1%
FAIRVIEW HOSPITALMA24$94.5M19.8%
BAYSTATE WING HOSPITAL & MEDICMA40$91.8M-16.8%
NANTUCKET COTTAGE HOSPITALMA14$65.3M-25.8%
ATHOL MEMORIAL HOSPITALMA21$30.3M-26.1%
WHITTIER HOSPITAL-BRADFORDMA35$27.6M-5.1%
CHESTNUT HILL BENEVOLENT ASSOCMA20$2.8M-50.0%

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: $9.0M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$2.6M+210bp18mo
Cost to Collect4.5%2.5%$2.4M+200bp12mo
Denial Rate Reduction12.0%6.5%$2.4M+198bp12mo
A/R Days Reduction5200.0%3800.0%$1.5M+122bp9mo
Clean Claim Rate88.0%96.0%$78K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$2.6M
Cost to Collect
$2.4M
Denial Rate Reduction
$2.4M
A/R Days Reduction
$1.5M
Clean Claim Rate
$78K
Total EBITDA Uplift$9.0M
Current EBITDA$3.9M
+ RCM Uplift+$9.0M
Pro Forma EBITDA$12.9M
Current Margin3.2%
Pro Forma Margin10.6%
WC Released (1x)$4.7M

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$6.0M$115.2M19.20x80.6%
Base (11x exit)10.0x11.0x$6.0M$128.7M21.45x84.6%
Bull Case9.0x11.0x$5.4M$160.2M29.66x97.0%
Bull (12x exit)9.0x12.0x$5.4M$176.4M32.65x100.8%
Bear Case11.0x10.0x$6.6M$68.5M10.38x59.7%
Bear (11x exit)11.0x11.0x$6.6M$77.5M11.75x63.7%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 63.6% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
HighElevated distress probabilityModel estimates 50.4% 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

  • 11 hospitals with 12-50 beds
  • Same-state prioritization (n=12)
  • Comp margins: P25=-35.3% / P50=-26.0% / P75=-13.9%

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.