Corpus Intelligence IC Memo — SSH - ATLANTIC CITY 2026-04-26 09:55 UTC
IC Memo — SSH - ATLANTIC CITY
Investment Committee Memorandum | NJ | 30 beds | Grade D | EBITDA uplift $1.5M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SSH - ATLANTIC CITY

CCN 312023 | ATLANTIC, NJ | 30 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

SSH - ATLANTIC CITY is a 30-bed community hospital in ATLANTIC, NJ with $21.0M in net patient revenue and a 11.4% operating margin. The hospital serves a payer mix of 74.7% Medicare, 0.0% Medicaid, and 25.3% commercial.

Thesis: Turnaround. Our ML models identify $1.5M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 11.4% to 18.7% (+736bps).

Net Revenue HCRIS$21.0M
Current EBITDA COMPUTED$2.4M
Operating Margin COMPUTED11.4%
Occupancy HCRIS67.4%
Revenue / Bed COMPUTED$702K
Net-to-Gross HCRIS13.4%
Distress Probability MLnan%

2. Market Context & Competitive Position

95
NJ Hospitals
-3.9%
State Median Margin
10
Comparable Hospitals

NJ has 95 Medicare-certified hospitals with a median operating margin of -3.9%. The target's margin of 11.4% places it above the state median. Among 10 size-comparable peers (15-60 beds), the median margin is -5.9%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (15-60), prioritizing same-state peers. 10 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SSH - ATLANTIC CITY (Target)NJ30$21.0M11.4%
RAMAPO RIDGE PSYCHIATRICNJ58$78.4M-34.4%
ENCOMPASS HEALTH REHABILITATIONJ60$28.9M18.0%
ASPEN HILLS HEALTHCARE CENTERNJ30$26.2M-12.7%
ENCOMPASS HEALTH REHABILITATIONJ41$25.7M21.2%
ST. LAWRENCE REHABILITATION CENJ60$24.9M-27.1%
ATLANTIC REHABILITATION INSTITNJ38$23.2M22.9%
ACHS CENTRAL JERSEYNJ50$20.6M-5.9%
CORNERSTONE BEHAVIORAL HEALTH NJ44$18.2M-3.8%

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: $1.5M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$442K+210bp18mo
Cost to Collect4.5%2.5%$421K+200bp12mo
Denial Rate Reduction12.0%6.5%$417K+198bp12mo
A/R Days Reduction5200.0%3800.0%$256K+122bp9mo
Clean Claim Rate88.0%96.0%$13K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$442K
Cost to Collect
$421K
Denial Rate Reduction
$417K
A/R Days Reduction
$256K
Clean Claim Rate
$13K
Total EBITDA Uplift$1.5M
Current EBITDA$2.4M
+ RCM Uplift+$1.5M
Pro Forma EBITDA$3.9M
Current Margin11.4%
Pro Forma Margin18.7%
WC Released (1x)$807K

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$3.7M$31.3M8.50x53.4%
Base (11x exit)10.0x11.0x$3.7M$35.6M9.67x57.4%
Bull Case9.0x11.0x$3.3M$41.9M12.65x66.1%
Bull (12x exit)9.0x12.0x$3.3M$46.7M14.10x69.8%
Bear Case11.0x10.0x$4.0M$22.3M5.52x40.7%
Bear (11x exit)11.0x11.0x$4.0M$25.9M6.39x44.9%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 74.7% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
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

  • 10 hospitals with 15-60 beds
  • Same-state prioritization (n=11)
  • Comp margins: P25=-25.7% / P50=-5.9% / P75=18.0%

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.