Corpus Intelligence IC Memo — GARNET HEALTH MEDICAL CENTER - CATSK 2026-04-26 13:36 UTC
IC Memo — GARNET HEALTH MEDICAL CENTER - CATSK
Investment Committee Memorandum | NY | 76 beds | Grade C | EBITDA uplift $6.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

GARNET HEALTH MEDICAL CENTER - CATSK

CCN 330386 | SULLIVAN, NY | 76 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

GARNET HEALTH MEDICAL CENTER - CATSK is a 76-bed under-performing / distressed in SULLIVAN, NY with $81.7M in net patient revenue and a -26.1% operating margin. The hospital serves a payer mix of 40.4% Medicare, 3.7% Medicaid, and 55.9% commercial.

Thesis: Turnaround. Our ML models identify $6.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -26.1% to -18.7% (+736bps).

Net Revenue HCRIS$81.7M
Current EBITDA COMPUTED$-21.3M
Operating Margin COMPUTED-26.1%
Occupancy HCRIS53.1%
Revenue / Bed COMPUTED$1.1M
Net-to-Gross HCRIS18.3%
Distress Probability ML46.7%

2. Market Context & Competitive Position

196
NY Hospitals
-17.5%
State Median Margin
56
Comparable Hospitals

NY has 196 Medicare-certified hospitals with a median operating margin of -17.5%. The target's margin of -26.1% places it below the state median. Among 56 size-comparable peers (38-152 beds), the median margin is -14.2%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (38-152), prioritizing same-state peers. 56 hospitals in the comp set.

HospitalStateBedsRevenueMargin
GARNET HEALTH MEDICAL CENTER - (Target)NY76$81.7M-26.1%
ROSWELL PARK CANCER INSTITUTENY142$772.3M-40.1%
PHELPS MEMORIAL HOSPITAL CENTENY135$360.4M-20.4%
CAYUGA MEDICAL CENTER AT ITHACNY107$302.3M-13.1%
PECONIC BAY MEDICAL CENTERNY130$294.3M-9.3%
NEW YORK PRESBYTERIAN HUDSON VNY128$249.3M-9.5%
CANTON-POTSDAM HOSPITALNY94$231.6M-5.7%
EPISCOPAL HEALTH SERVICESNY126$214.7M-50.0%
ST. JOSEPHS MEDICAL CENTERNY106$212.9M-24.1%

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: $6.0M (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%$994K+122bp9mo
Clean Claim Rate88.0%96.0%$52K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.7M
Cost to Collect
$1.6M
Denial Rate Reduction
$1.6M
A/R Days Reduction
$994K
Clean Claim Rate
$52K
Total EBITDA Uplift$6.0M
Current EBITDA$-21.3M
+ RCM Uplift+$6.0M
Pro Forma EBITDA$-15.3M
Current Margin-26.1%
Pro Forma Margin-18.7%
WC Released (1x)$3.1M

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$-32.8M$-80.5M0.00x-100.0%
Base (11x exit)10.0x11.0x$-32.8M$-99.2M0.00x-100.0%
Bull Case9.0x11.0x$-29.5M$-90.0M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-29.5M$-106.9M0.00x-100.0%
Bear Case11.0x10.0x$-36.1M$-99.9M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-36.1M$-121.6M0.00x-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
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

  • 56 hospitals with 38-152 beds
  • Same-state prioritization (n=57)
  • Comp margins: P25=-29.4% / P50=-14.2% / P75=-9.3%

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.