Corpus Intelligence IC Memo — BOURNEWOOD HOSPITAL 2026-04-26 07:45 UTC
IC Memo — BOURNEWOOD HOSPITAL
Investment Committee Memorandum | MA | 102 beds | Grade C | EBITDA uplift $2.7M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

BOURNEWOOD HOSPITAL

CCN 224022 | NORFOLK, MA | 102 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

BOURNEWOOD HOSPITAL is a 102-bed safety-net/medicaid heavy in NORFOLK, MA with $37.0M in net patient revenue and a 3.2% operating margin. The hospital serves a payer mix of 8.2% Medicare, 23.8% Medicaid, and 68.0% commercial.

Thesis: Undervalued. Our ML models identify $2.7M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 3.2% to 10.6% (+736bps).

Net Revenue HCRIS$37.0M
Current EBITDA COMPUTED$1.2M
Operating Margin COMPUTED3.2%
Occupancy HCRIS83.2%
Revenue / Bed COMPUTED$363K
Net-to-Gross HCRIS59.8%
Distress Probability ML49.1%

2. Market Context & Competitive Position

99
MA Hospitals
-12.2%
State Median Margin
56
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 56 size-comparable peers (51-204 beds), the median margin is -10.7%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (51-204), prioritizing same-state peers. 56 hospitals in the comp set.

HospitalStateBedsRevenueMargin
BOURNEWOOD HOSPITAL (Target)MA102$37.0M3.2%
BETH ISRAEL DEACONESS - PLYMOUMA150$349.1M2.6%
MOUNT AUBURN HOSPITALMA186$337.4M-8.4%
STEWARD ST. ANNES HOSPITALMA175$322.3M12.8%
FAULKNER HOSPITALMA147$316.6M-7.9%
EMERSON HOSPITALMA111$315.1M-10.1%
WINCHESTER HOSPITALMA178$314.9M-3.9%
BROCKTON HOSPITAL INC.MA175$305.2M-18.4%
LAWRENCE GENERAL HOSPITALMA186$289.3M-12.2%

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: $2.7M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$777K+210bp18mo
Cost to Collect4.5%2.5%$740K+200bp12mo
Denial Rate Reduction12.0%6.5%$733K+198bp12mo
A/R Days Reduction5200.0%3800.0%$450K+122bp9mo
Clean Claim Rate88.0%96.0%$24K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$777K
Cost to Collect
$740K
Denial Rate Reduction
$733K
A/R Days Reduction
$450K
Clean Claim Rate
$24K
Total EBITDA Uplift$2.7M
Current EBITDA$1.2M
+ RCM Uplift+$2.7M
Pro Forma EBITDA$3.9M
Current Margin3.2%
Pro Forma Margin10.6%
WC Released (1x)$1.4M

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$1.8M$35.1M19.23x80.6%
Base (11x exit)10.0x11.0x$1.8M$39.1M21.48x84.7%
Bull Case9.0x11.0x$1.6M$48.7M29.71x97.0%
Bull (12x exit)9.0x12.0x$1.6M$53.6M32.71x100.9%
Bear Case11.0x10.0x$2.0M$20.8M10.40x59.7%
Bear (11x exit)11.0x11.0x$2.0M$23.6M11.76x63.7%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumElevated Medicaid exposure (23.8%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims

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

  • 56 hospitals with 51-204 beds
  • Same-state prioritization (n=57)
  • Comp margins: P25=-18.2% / P50=-10.7% / 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.