Corpus Intelligence IC Memo — SSH - MACOMB COUNTY INC. 2026-04-26 11:19 UTC
IC Memo — SSH - MACOMB COUNTY INC.
Investment Committee Memorandum | MI | 114 beds | Grade C | EBITDA uplift $4.4M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SSH - MACOMB COUNTY INC.

CCN 232023 | MACOMB, MI | 114 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

SSH - MACOMB COUNTY INC. is a 114-bed suburban community hospital in MACOMB, MI with $59.7M in net patient revenue and a 13.5% operating margin. The hospital serves a payer mix of 38.5% Medicare, 0.0% Medicaid, and 61.5% commercial.

Thesis: Turnaround. Our ML models identify $4.4M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 13.5% to 20.9% (+736bps).

Net Revenue HCRIS$59.7M
Current EBITDA COMPUTED$8.1M
Operating Margin COMPUTED13.5%
Occupancy HCRIS71.1%
Revenue / Bed COMPUTED$523K
Net-to-Gross HCRIS17.8%
Distress Probability ML42.4%

2. Market Context & Competitive Position

163
MI Hospitals
-5.2%
State Median Margin
48
Comparable Hospitals

MI has 163 Medicare-certified hospitals with a median operating margin of -5.2%. The target's margin of 13.5% places it above the state median. Among 48 size-comparable peers (57-228 beds), the median margin is -7.2%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (57-228), prioritizing same-state peers. 48 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SSH - MACOMB COUNTY INC. (Target)MI114$59.7M13.5%
MYMICHIGAN MEDICAL CENTER MIDLMI195$537.8M-9.6%
METROPOLITAN HOSPITALMI201$512.0M-11.3%
HENRY FORD WEST BLOOMFIELD HOSMI191$446.0M5.5%
BEAUMONT HOSPITAL- FARMINGTON MI225$434.2M3.3%
CHILDRENS HOSPITAL OF MICHIGANMI227$393.0M-0.4%
MCLAREN GREATER LANSINGMI185$384.2M-9.8%
ASCENSION BORGESS HOSPITALMI228$373.6M-36.4%
MARQUETTE GENERAL HOSPITALMI163$350.8M-11.5%

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: $4.4M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.3M+210bp18mo
Cost to Collect4.5%2.5%$1.2M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.2M+198bp12mo
A/R Days Reduction5200.0%3800.0%$726K+122bp9mo
Clean Claim Rate88.0%96.0%$38K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.3M
Cost to Collect
$1.2M
Denial Rate Reduction
$1.2M
A/R Days Reduction
$726K
Clean Claim Rate
$38K
Total EBITDA Uplift$4.4M
Current EBITDA$8.1M
+ RCM Uplift+$4.4M
Pro Forma EBITDA$12.5M
Current Margin13.5%
Pro Forma Margin20.9%
WC Released (1x)$2.3M

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$12.4M$97.2M7.82x50.9%
Base (11x exit)10.0x11.0x$12.4M$110.9M8.93x54.9%
Bull Case9.0x11.0x$11.2M$129.5M11.58x63.2%
Bull (12x exit)9.0x12.0x$11.2M$144.5M12.93x66.8%
Bear Case11.0x10.0x$13.7M$71.2M5.21x39.1%
Bear (11x exit)11.0x11.0x$13.7M$82.8M6.05x43.4%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
LowLow net-to-gross ratioLarge contractual allowances suggest pricing discipline issues. Mitigant: payer renegotiation is an additional upside lever

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

  • 48 hospitals with 57-228 beds
  • Same-state prioritization (n=49)
  • Comp margins: P25=-14.0% / P50=-7.2% / P75=0.9%

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.