Corpus Intelligence IC Memo — WINDOM AREA HOSPITAL 2026-04-26 15:54 UTC
IC Memo — WINDOM AREA HOSPITAL
Investment Committee Memorandum | MN | 18 beds | Grade C | EBITDA uplift $1.9M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

WINDOM AREA HOSPITAL

CCN 241332 | COTTONWOOD, MN | 18 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

WINDOM AREA HOSPITAL is a 18-bed suburban community hospital in COTTONWOOD, MN with $25.7M in net patient revenue and a 3.5% operating margin. The hospital serves a payer mix of 35.3% Medicare, 17.4% Medicaid, and 47.3% commercial.

Thesis: Turnaround. Our ML models identify $1.9M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 3.5% to 10.8% (+736bps).

Net Revenue HCRIS$25.7M
Current EBITDA COMPUTED$891K
Operating Margin COMPUTED3.5%
Occupancy HCRIS17.8%
Revenue / Bed COMPUTED$1.4M
Net-to-Gross HCRIS52.0%
Distress Probability ML60.9%

2. Market Context & Competitive Position

141
MN Hospitals
-3.6%
State Median Margin
90
Comparable Hospitals

MN has 141 Medicare-certified hospitals with a median operating margin of -3.6%. The target's margin of 3.5% places it above the state median. Among 90 size-comparable peers (9-36 beds), the median margin is -2.9%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (9-36), prioritizing same-state peers. 90 hospitals in the comp set.

HospitalStateBedsRevenueMargin
WINDOM AREA HOSPITAL (Target)MN18$25.7M3.5%
CUYUNA REGIONAL MEDICAL CENTERMN25$180.8M-4.0%
ST. MARYS REGIONAL HEALTH CENTMN36$167.8M3.1%
MAYO CLINIC HEALTH SYSTEM - REMN27$149.3M1.8%
NEW ULM MEDICAL CENTERMN24$128.6M4.2%
LAKEWOOD HEALTH SYSTEMMN25$124.7M0.2%
GRAND ITASCA CLINIC AND HOSPITMN34$117.7M5.3%
AVERA MARSHALL REGIONAL MEDICAMN25$115.2M-17.0%
WELIA HEALTHMN25$106.7M1.1%

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: $1.9M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$540K+210bp18mo
Cost to Collect4.5%2.5%$514K+200bp12mo
Denial Rate Reduction12.0%6.5%$509K+198bp12mo
A/R Days Reduction5200.0%3800.0%$313K+122bp9mo
Clean Claim Rate88.0%96.0%$16K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$540K
Cost to Collect
$514K
Denial Rate Reduction
$509K
A/R Days Reduction
$313K
Clean Claim Rate
$16K
Total EBITDA Uplift$1.9M
Current EBITDA$891K
+ RCM Uplift+$1.9M
Pro Forma EBITDA$2.8M
Current Margin3.5%
Pro Forma Margin10.8%
WC Released (1x)$987K

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$1.4M$24.8M18.09x78.4%
Base (11x exit)10.0x11.0x$1.4M$27.7M20.23x82.5%
Bull Case9.0x11.0x$1.2M$34.4M27.90x94.6%
Bull (12x exit)9.0x12.0x$1.2M$37.9M30.73x98.4%
Bear Case11.0x10.0x$1.5M$14.9M9.88x58.1%
Bear (11x exit)11.0x11.0x$1.5M$16.9M11.19x62.1%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumLow occupancyAt 17.8%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case
HighElevated distress probabilityModel estimates 60.9% 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

  • 90 hospitals with 9-36 beds
  • Same-state prioritization (n=93)
  • Comp margins: P25=-12.6% / P50=-2.9% / P75=2.9%

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.