Corpus Intelligence IC Memo — GULFPORT BEHAVIORAL HEALTH SYSTEM 2026-04-26 15:56 UTC
IC Memo — GULFPORT BEHAVIORAL HEALTH SYSTEM
Investment Committee Memorandum | MS | 90 beds | Grade C | EBITDA uplift $1.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

GULFPORT BEHAVIORAL HEALTH SYSTEM

CCN 254011 | HARRISON, MS | 90 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

GULFPORT BEHAVIORAL HEALTH SYSTEM is a 90-bed safety-net/medicaid heavy in HARRISON, MS with $15.2M in net patient revenue and a 9.6% operating margin. The hospital serves a payer mix of 4.0% Medicare, 44.9% Medicaid, and 51.1% commercial.

Thesis: Turnaround. Our ML models identify $1.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 9.6% to 16.9% (+736bps).

Net Revenue HCRIS$15.2M
Current EBITDA COMPUTED$1.5M
Operating Margin COMPUTED9.6%
Occupancy HCRIS55.1%
Revenue / Bed COMPUTED$169K
Net-to-Gross HCRIS44.2%
Distress Probability ML59.1%

2. Market Context & Competitive Position

110
MS Hospitals
-12.5%
State Median Margin
35
Comparable Hospitals

MS has 110 Medicare-certified hospitals with a median operating margin of -12.5%. The target's margin of 9.6% places it above the state median. Among 35 size-comparable peers (45-180 beds), the median margin is -4.7%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (45-180), prioritizing same-state peers. 35 hospitals in the comp set.

HospitalStateBedsRevenueMargin
GULFPORT BEHAVIORAL HEALTH SYS (Target)MS90$15.2M9.6%
BAPTIST MEM HOSPITAL GOLDEN TRMS154$221.1M6.9%
MAGNOLIA HOSPITALMS158$161.6M-4.7%
MERIT HEALTH WESLEYMS121$140.9M1.3%
RIVER OAKS HOSPITALMS158$124.1M7.0%
SOUTHWEST MS REGIONAL MED CENTMS97$123.1M-16.0%
BAPTIST MEM HOSPITAL UNION COUMS83$117.9M3.7%
DELTA HEALTH-THE MEDICAL CENTEMS101$112.1M-26.9%
MERIT HEALTH RIVER REGIONMS155$106.8M1.5%

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: $1.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$320K+210bp18mo
Cost to Collect4.5%2.5%$305K+200bp12mo
Denial Rate Reduction12.0%6.5%$302K+198bp12mo
A/R Days Reduction5200.0%3800.0%$185K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$320K
Cost to Collect
$305K
Denial Rate Reduction
$302K
A/R Days Reduction
$185K
Clean Claim Rate
$10K
Total EBITDA Uplift$1.1M
Current EBITDA$1.5M
+ RCM Uplift+$1.1M
Pro Forma EBITDA$2.6M
Current Margin9.6%
Pro Forma Margin16.9%
WC Released (1x)$584K

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$2.2M$20.8M9.29x56.2%
Base (11x exit)10.0x11.0x$2.2M$23.6M10.55x60.2%
Bull Case9.0x11.0x$2.0M$28.1M13.91x69.3%
Bull (12x exit)9.0x12.0x$2.0M$31.2M15.47x73.0%
Bear Case11.0x10.0x$2.5M$14.5M5.88x42.5%
Bear (11x exit)11.0x11.0x$2.5M$16.7M6.79x46.7%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumElevated Medicaid exposure (44.9%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims
HighElevated distress probabilityModel estimates 59.1% 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

  • 35 hospitals with 45-180 beds
  • Same-state prioritization (n=36)
  • Comp margins: P25=-23.4% / P50=-4.7% / 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.