Corpus Intelligence IC Memo — AURELIA OSBORN FOX MEMORIAL HOSPITAL 2026-04-26 12:45 UTC
IC Memo — AURELIA OSBORN FOX MEMORIAL HOSPITAL
Investment Committee Memorandum | NY | 53 beds | Grade C | EBITDA uplift $5.8M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

AURELIA OSBORN FOX MEMORIAL HOSPITAL

CCN 330085 | OTSEGO, NY | 53 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

AURELIA OSBORN FOX MEMORIAL HOSPITAL is a 53-bed rural/critical access in OTSEGO, NY with $78.8M in net patient revenue and a -9.8% operating margin. The hospital serves a payer mix of 52.4% Medicare, 1.5% Medicaid, and 46.1% commercial.

Thesis: Turnaround. Our ML models identify $5.8M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -9.8% to -2.5% (+736bps).

Net Revenue HCRIS$78.8M
Current EBITDA COMPUTED$-7.7M
Operating Margin COMPUTED-9.8%
Occupancy HCRIS26.1%
Revenue / Bed COMPUTED$1.5M
Net-to-Gross HCRIS35.0%
Distress Probability ML54.1%

2. Market Context & Competitive Position

196
NY Hospitals
-17.5%
State Median Margin
33
Comparable Hospitals

NY has 196 Medicare-certified hospitals with a median operating margin of -17.5%. The target's margin of -9.8% places it above the state median. Among 33 size-comparable peers (26-106 beds), the median margin is -15.1%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (26-106), prioritizing same-state peers. 33 hospitals in the comp set.

HospitalStateBedsRevenueMargin
AURELIA OSBORN FOX MEMORIAL HO (Target)NY53$78.8M-9.8%
CANTON-POTSDAM HOSPITALNY94$231.6M-5.7%
ST. JOSEPHS MEDICAL CENTERNY106$212.9M-24.1%
GLEN COVE HOSPITALNY54$176.5M-24.6%
NORTHERN DUTCHESS HOSPITALNY79$176.1M4.9%
CORNING HOSPITALNY65$169.3M5.0%
ST. MARYS HEALTHCARENY100$151.8M-21.9%
ONEIDA HEALTHNY101$131.1M-11.5%
AUBURN MEMORIAL HOSPITALNY85$129.6M-8.8%

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: $5.8M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.7M+210bp18mo
Cost to Collect4.5%2.5%$1.6M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.6M+198bp12mo
A/R Days Reduction5200.0%3800.0%$959K+122bp9mo
Clean Claim Rate88.0%96.0%$50K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.7M
Cost to Collect
$1.6M
Denial Rate Reduction
$1.6M
A/R Days Reduction
$959K
Clean Claim Rate
$50K
Total EBITDA Uplift$5.8M
Current EBITDA$-7.7M
+ RCM Uplift+$5.8M
Pro Forma EBITDA$-1.9M
Current Margin-9.8%
Pro Forma Margin-2.5%
WC Released (1x)$3.0M

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$-11.9M$6.9M0.00x-100.0%
Base (11x exit)10.0x11.0x$-11.9M$3.8M0.00x-100.0%
Bull Case9.0x11.0x$-10.7M$19.0M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-10.7M$17.6M0.00x-100.0%
Bear Case11.0x10.0x$-13.1M$-18.2M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-13.1M$-24.3M0.00x-100.0%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
HighNegative operating marginRCM uplift bridge shows clear path to profitability; working capital release provides near-term cash cushion
MediumLow occupancyAt 26.1%, 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 54.1% 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

  • 33 hospitals with 26-106 beds
  • Same-state prioritization (n=34)
  • Comp margins: P25=-24.5% / P50=-15.1% / P75=-8.9%

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.