Corpus Intelligence IC Memo — THE NEW YORK GRACIE SQUARE HOSPITAL 2026-04-26 17:42 UTC
IC Memo — THE NEW YORK GRACIE SQUARE HOSPITAL
Investment Committee Memorandum | NY | 140 beds | Grade C | EBITDA uplift $5.4M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

THE NEW YORK GRACIE SQUARE HOSPITAL

CCN 334048 | NEW YORK, NY | 140 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

THE NEW YORK GRACIE SQUARE HOSPITAL is a 140-bed suburban community hospital in NEW YORK, NY with $72.9M in net patient revenue and a 5.2% operating margin. The hospital serves a payer mix of 12.0% Medicare, 0.7% Medicaid, and 87.3% commercial.

Thesis: Turnaround. Our ML models identify $5.4M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 5.2% to 12.5% (+736bps).

Net Revenue HCRIS$72.9M
Current EBITDA COMPUTED$3.8M
Operating Margin COMPUTED5.2%
Occupancy HCRIS84.1%
Revenue / Bed COMPUTED$521K
Net-to-Gross HCRIS29.3%
Distress Probability ML39.9%

2. Market Context & Competitive Position

196
NY Hospitals
-17.5%
State Median Margin
90
Comparable Hospitals

NY has 196 Medicare-certified hospitals with a median operating margin of -17.5%. The target's margin of 5.2% places it above the state median. Among 90 size-comparable peers (70-280 beds), the median margin is -17.0%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (70-280), prioritizing same-state peers. 90 hospitals in the comp set.

HospitalStateBedsRevenueMargin
THE NEW YORK GRACIE SQUARE HOS (Target)NY140$72.9M5.2%
HOSPITAL FOR SPECIAL SURGERYNY200$1.12B-29.3%
ROSWELL PARK CANCER INSTITUTENY142$772.3M-40.1%
QUEENS HOSPITAL CENTERNY200$637.2M4.9%
JAMAICA HOSPITAL MEDICAL CENTENY280$610.4M-18.6%
NYC HEALTH + HOSPITAL / SOUTH NY252$588.5M-16.5%
WOODHULL HOSPITAL CENTERNY238$529.9M-8.6%
MARY IMOGENE BASSETT HOSPITALNY160$529.1M-31.6%
HARLEM HOSPITAL CENTERNY217$519.6M-22.9%

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: $5.4M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.5M+210bp18mo
Cost to Collect4.5%2.5%$1.5M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.4M+198bp12mo
A/R Days Reduction5200.0%3800.0%$887K+122bp9mo
Clean Claim Rate88.0%96.0%$47K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.5M
Cost to Collect
$1.5M
Denial Rate Reduction
$1.4M
A/R Days Reduction
$887K
Clean Claim Rate
$47K
Total EBITDA Uplift$5.4M
Current EBITDA$3.8M
+ RCM Uplift+$5.4M
Pro Forma EBITDA$9.1M
Current Margin5.2%
Pro Forma Margin12.5%
WC Released (1x)$2.8M

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$5.8M$78.5M13.56x68.5%
Base (11x exit)10.0x11.0x$5.8M$88.2M15.24x72.4%
Bull Case9.0x11.0x$5.2M$107.8M20.70x83.3%
Bull (12x exit)9.0x12.0x$5.2M$119.2M22.87x87.0%
Bear Case11.0x10.0x$6.4M$49.8M7.82x50.9%
Bear (11x exit)11.0x11.0x$6.4M$56.8M8.92x54.9%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumStandard execution riskRCM improvement requires management buy-in and 12-18 month implementation timeline

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

  • 90 hospitals with 70-280 beds
  • Same-state prioritization (n=91)
  • Comp margins: P25=-27.5% / P50=-17.0% / 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.