Corpus Intelligence IC Memo — REHAB HOSPITAL OF CAPE & ISLANDS 2026-04-26 09:07 UTC
IC Memo — REHAB HOSPITAL OF CAPE & ISLANDS
Investment Committee Memorandum | MA | 60 beds | Grade C | EBITDA uplift $3.3M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

REHAB HOSPITAL OF CAPE & ISLANDS

CCN 223032 | BARNSTABLE, MA | 60 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

REHAB HOSPITAL OF CAPE & ISLANDS is a 60-bed rural/critical access in BARNSTABLE, MA with $44.3M in net patient revenue and a -17.0% operating margin. The hospital serves a payer mix of 64.6% Medicare, 3.6% Medicaid, and 31.8% commercial.

Thesis: Turnaround. Our ML models identify $3.3M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -17.0% to -9.6% (+736bps).

Net Revenue HCRIS$44.3M
Current EBITDA COMPUTED$-7.5M
Operating Margin COMPUTED-17.0%
Occupancy HCRIS66.3%
Revenue / Bed COMPUTED$738K
Net-to-Gross HCRIS43.7%
Distress Probability ML47.9%

2. Market Context & Competitive Position

99
MA Hospitals
-12.2%
State Median Margin
37
Comparable Hospitals

MA has 99 Medicare-certified hospitals with a median operating margin of -12.2%. The target's margin of -17.0% places it below the state median. Among 37 size-comparable peers (30-120 beds), the median margin is -10.8%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (30-120), prioritizing same-state peers. 37 hospitals in the comp set.

HospitalStateBedsRevenueMargin
REHAB HOSPITAL OF CAPE & ISLAN (Target)MA60$44.3M-17.0%
DANA-FARBER CANCER INSTITUTEMA30$1.88B-35.1%
EMERSON HOSPITALMA111$315.1M-10.1%
MASSACHUSETTS EYE AND EAR INFIMA41$263.9M-36.1%
COOLEY DICKINSON HOSPITALMA118$233.6M2.3%
NEW ENGLAND BAPTIST HOSPITALMA75$221.2M-4.6%
FALMOUTH HOSPITALMA81$172.1M-2.2%
HENRY HEYWOOD MEMORIAL HOSPITAMA114$135.6M-28.8%
BIDMC-MILTON HOSPITAL INCMA102$134.8M-11.4%

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: $3.3M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$930K+210bp18mo
Cost to Collect4.5%2.5%$886K+200bp12mo
Denial Rate Reduction12.0%6.5%$877K+198bp12mo
A/R Days Reduction5200.0%3800.0%$539K+122bp9mo
Clean Claim Rate88.0%96.0%$28K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$930K
Cost to Collect
$886K
Denial Rate Reduction
$877K
A/R Days Reduction
$539K
Clean Claim Rate
$28K
Total EBITDA Uplift$3.3M
Current EBITDA$-7.5M
+ RCM Uplift+$3.3M
Pro Forma EBITDA$-4.2M
Current Margin-17.0%
Pro Forma Margin-9.6%
WC Released (1x)$1.7M

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$-11.6M$-16.9M0.00x-100.0%
Base (11x exit)10.0x11.0x$-11.6M$-22.4M0.00x-100.0%
Bull Case9.0x11.0x$-10.4M$-15.4M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-10.4M$-19.8M0.00x-100.0%
Bear Case11.0x10.0x$-12.7M$-29.5M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-12.7M$-36.6M0.00x-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 64.6% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement

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

  • 37 hospitals with 30-120 beds
  • Same-state prioritization (n=38)
  • Comp margins: P25=-18.2% / P50=-10.8% / P75=1.5%

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.