Corpus Intelligence IC Memo — UNION HOSPITAL ASSOCIATION 2026-04-26 18:03 UTC
IC Memo — UNION HOSPITAL ASSOCIATION
Investment Committee Memorandum | OH | 77 beds | Grade C | EBITDA uplift $8.0M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

UNION HOSPITAL ASSOCIATION

CCN 360010 | TUSCARAWAS, OH | 77 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

UNION HOSPITAL ASSOCIATION is a 77-bed under-performing / distressed in TUSCARAWAS, OH with $108.1M in net patient revenue and a -15.1% operating margin. The hospital serves a payer mix of 29.1% Medicare, 1.6% Medicaid, and 69.3% commercial.

Thesis: Turnaround. Our ML models identify $8.0M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -15.1% to -7.7% (+736bps).

Net Revenue HCRIS$108.1M
Current EBITDA COMPUTED$-16.3M
Operating Margin COMPUTED-15.1%
Occupancy HCRIS45.3%
Revenue / Bed COMPUTED$1.4M
Net-to-Gross HCRIS41.7%
Distress Probability ML49.6%

2. Market Context & Competitive Position

235
OH Hospitals
-0.3%
State Median Margin
99
Comparable Hospitals

OH has 235 Medicare-certified hospitals with a median operating margin of -0.3%. The target's margin of -15.1% places it below the state median. Among 99 size-comparable peers (38-154 beds), the median margin is 2.7%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (38-154), prioritizing same-state peers. 99 hospitals in the comp set.

HospitalStateBedsRevenueMargin
UNION HOSPITAL ASSOCIATION (Target)OH77$108.1M-15.1%
DUBLIN METHODIST HOSPITALOH110$333.9M28.4%
BLANCHARD VALLEY REG. HEALTH COH152$310.1M22.8%
SOIN MEDICAL CENTEROH120$256.3M-1.3%
LIMA MEMORIAL HOSPITALOH110$253.5M6.4%
UH AHUJA MEDICAL CENTEROH153$249.4M3.3%
FIRELANDS REGIONAL MEDICAL CENOH146$238.4M-13.9%
UH REGIONAL HOSPITALSOH144$214.6M-21.6%
UH ST. JOHN MEDICAL CENTEROH126$210.9M6.5%

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: $8.0M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$2.3M+210bp18mo
Cost to Collect4.5%2.5%$2.2M+200bp12mo
Denial Rate Reduction12.0%6.5%$2.1M+198bp12mo
A/R Days Reduction5200.0%3800.0%$1.3M+122bp9mo
Clean Claim Rate88.0%96.0%$69K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$2.3M
Cost to Collect
$2.2M
Denial Rate Reduction
$2.1M
A/R Days Reduction
$1.3M
Clean Claim Rate
$69K
Total EBITDA Uplift$8.0M
Current EBITDA$-16.3M
+ RCM Uplift+$8.0M
Pro Forma EBITDA$-8.4M
Current Margin-15.1%
Pro Forma Margin-7.7%
WC Released (1x)$4.1M

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$-25.1M$-28.1M0.00x-100.0%
Base (11x exit)10.0x11.0x$-25.1M$-39.1M0.00x-100.0%
Bull Case9.0x11.0x$-22.6M$-21.0M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-22.6M$-29.6M0.00x-100.0%
Bear Case11.0x10.0x$-27.6M$-59.7M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-27.6M$-74.7M0.00x-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

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

  • 99 hospitals with 38-154 beds
  • Same-state prioritization (n=100)
  • Comp margins: P25=-11.1% / P50=2.7% / P75=10.0%

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.