Corpus Intelligence IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP 2026-04-26 14:15 UTC
IC Memo — ENCOMPASS HEALTH REHABILITATION HOSP
Investment Committee Memorandum | NJ | 41 beds | Grade C | EBITDA uplift $1.9M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ENCOMPASS HEALTH REHABILITATION HOSP

CCN 313036 | CUMBERLAND, NJ | 41 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ENCOMPASS HEALTH REHABILITATION HOSP is a 41-bed suburban community hospital in CUMBERLAND, NJ with $25.7M in net patient revenue and a 21.2% operating margin. The hospital serves a payer mix of 60.0% Medicare, 1.3% Medicaid, and 38.7% commercial.

Thesis: Turnaround. Our ML models identify $1.9M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 21.2% to 28.6% (+736bps).

Net Revenue HCRIS$25.7M
Current EBITDA COMPUTED$5.5M
Operating Margin COMPUTED21.2%
Occupancy HCRIS93.1%
Revenue / Bed COMPUTED$628K
Net-to-Gross HCRIS66.9%
Distress Probability ML43.6%

2. Market Context & Competitive Position

95
NJ Hospitals
-3.9%
State Median Margin
18
Comparable Hospitals

NJ has 95 Medicare-certified hospitals with a median operating margin of -3.9%. The target's margin of 21.2% places it above the state median. Among 18 size-comparable peers (20-82 beds), the median margin is -4.9%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (20-82), prioritizing same-state peers. 18 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ENCOMPASS HEALTH REHABILITATIO (Target)NJ41$25.7M21.2%
CHILDRENS SPECIALIZED HOPSITALNJ68$150.1M-18.1%
HACKENSACK UMC AT PASCACK VALLNJ78$148.8M15.0%
RAMAPO RIDGE PSYCHIATRICNJ58$78.4M-34.4%
SILVER LAKE (12 MONTH FOR FILINJ63$55.3M-24.8%
MARLTON REHAB HOSPITALNJ61$38.4M9.5%
UNIVERSITY BEHAVIORAL HEALTHCANJ64$38.1M-50.0%
SSH WILLINGBORONJ69$32.9M9.2%
SSH - NORTHEAST NEW JERSEY INNJ62$29.8M1.8%

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: $1.9M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$541K+210bp18mo
Cost to Collect4.5%2.5%$515K+200bp12mo
Denial Rate Reduction12.0%6.5%$510K+198bp12mo
A/R Days Reduction5200.0%3800.0%$313K+122bp9mo
Clean Claim Rate88.0%96.0%$16K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$541K
Cost to Collect
$515K
Denial Rate Reduction
$510K
A/R Days Reduction
$313K
Clean Claim Rate
$16K
Total EBITDA Uplift$1.9M
Current EBITDA$5.5M
+ RCM Uplift+$1.9M
Pro Forma EBITDA$7.4M
Current Margin21.2%
Pro Forma Margin28.6%
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$8.4M$55.0M6.54x45.6%
Base (11x exit)10.0x11.0x$8.4M$63.2M7.52x49.7%
Bull Case9.0x11.0x$7.6M$72.2M9.54x57.0%
Bull (12x exit)9.0x12.0x$7.6M$81.0M10.70x60.7%
Bear Case11.0x10.0x$9.3M$42.8M4.63x35.9%
Bear (11x exit)11.0x11.0x$9.3M$50.1M5.41x40.2%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumHeavy Medicare dependenceMedicare comprises 60.0% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement

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

  • 18 hospitals with 20-82 beds
  • Same-state prioritization (n=19)
  • Comp margins: P25=-25.5% / P50=-4.9% / P75=9.4%

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.