Corpus Intelligence IC Memo — FOUR WINDS OF SARATOGA INC. 2026-04-26 15:02 UTC
IC Memo — FOUR WINDS OF SARATOGA INC.
Investment Committee Memorandum | NY | 88 beds | Grade C | EBITDA uplift $2.7M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

FOUR WINDS OF SARATOGA INC.

CCN 334049 | WESTCHESTER, NY | 88 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

FOUR WINDS OF SARATOGA INC. is a 88-bed safety-net/medicaid heavy in WESTCHESTER, NY with $36.8M in net patient revenue and a 1.3% operating margin. The hospital serves a payer mix of 2.4% Medicare, 48.0% Medicaid, and 49.6% commercial.

Thesis: Turnaround. Our ML models identify $2.7M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 1.3% to 8.7% (+736bps).

Net Revenue HCRIS$36.8M
Current EBITDA COMPUTED$476K
Operating Margin COMPUTED1.3%
Occupancy HCRIS98.0%
Revenue / Bed COMPUTED$419K
Net-to-Gross HCRIS62.8%
Distress Probability ML51.6%

2. Market Context & Competitive Position

196
NY Hospitals
-17.5%
State Median Margin
67
Comparable Hospitals

NY has 196 Medicare-certified hospitals with a median operating margin of -17.5%. The target's margin of 1.3% places it above the state median. Among 67 size-comparable peers (44-176 beds), the median margin is -18.3%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (44-176), prioritizing same-state peers. 67 hospitals in the comp set.

HospitalStateBedsRevenueMargin
FOUR WINDS OF SARATOGA INC. (Target)NY88$36.8M1.3%
ROSWELL PARK CANCER INSTITUTENY142$772.3M-40.1%
MARY IMOGENE BASSETT HOSPITALNY160$529.1M-31.6%
SARATOGA HOSPITALNY171$431.9M-12.3%
NORTHERN WESTCHESTER HOSPITALNY162$416.0M-4.5%
OUR LADY OF LOURDES MEMORIAL HNY175$411.8M-24.9%
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%

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: $2.7M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$774K+210bp18mo
Cost to Collect4.5%2.5%$737K+200bp12mo
Denial Rate Reduction12.0%6.5%$729K+198bp12mo
A/R Days Reduction5200.0%3800.0%$448K+122bp9mo
Clean Claim Rate88.0%96.0%$24K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$774K
Cost to Collect
$737K
Denial Rate Reduction
$729K
A/R Days Reduction
$448K
Clean Claim Rate
$24K
Total EBITDA Uplift$2.7M
Current EBITDA$476K
+ RCM Uplift+$2.7M
Pro Forma EBITDA$3.2M
Current Margin1.3%
Pro Forma Margin8.7%
WC Released (1x)$1.4M

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$733K$30.3M41.28x110.5%
Base (11x exit)10.0x11.0x$733K$33.5M45.73x114.8%
Bull Case9.0x11.0x$660K$42.7M64.74x130.3%
Bull (12x exit)9.0x12.0x$660K$46.8M70.92x134.5%
Bear Case11.0x10.0x$806K$16.5M20.42x82.8%
Bear (11x exit)11.0x11.0x$806K$18.4M22.78x86.9%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumElevated Medicaid exposure (48.0%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims
HighElevated distress probabilityModel estimates 51.6% 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

  • 67 hospitals with 44-176 beds
  • Same-state prioritization (n=68)
  • Comp margins: P25=-29.8% / P50=-18.3% / 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.