Corpus Intelligence IC Memo — GOOD SAMARITAN HOSPITAL 2026-04-26 03:51 UTC
IC Memo — GOOD SAMARITAN HOSPITAL
Investment Committee Memorandum | OH | 361 beds | Grade C | EBITDA uplift $64.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

GOOD SAMARITAN HOSPITAL

CCN 360134 | HAMILTON, OH | 361 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

GOOD SAMARITAN HOSPITAL is a 361-bed suburban community hospital in HAMILTON, OH with $870.9M in net patient revenue and a 3.5% operating margin. The hospital serves a payer mix of 12.6% Medicare, 6.5% Medicaid, and 81.0% commercial.

Thesis: Undervalued. Our ML models identify $64.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 3.5% to 10.9% (+736bps).

Net Revenue HCRIS$870.9M
Current EBITDA COMPUTED$30.9M
Operating Margin COMPUTED3.5%
Occupancy HCRIS79.2%
Revenue / Bed COMPUTED$2.4M
Net-to-Gross HCRIS32.8%
Distress Probability ML40.8%

2. Market Context & Competitive Position

235
OH Hospitals
-0.3%
State Median Margin
47
Comparable Hospitals

OH has 235 Medicare-certified hospitals with a median operating margin of -0.3%. The target's margin of 3.5% places it above the state median. Among 47 size-comparable peers (180-722 beds), the median margin is -0.5%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (180-722), prioritizing same-state peers. 47 hospitals in the comp set.

HospitalStateBedsRevenueMargin
GOOD SAMARITAN HOSPITAL (Target)OH361$870.9M3.5%
CHILDRENS HOSPITAL MEDICAL CENOH711$2.51B-20.1%
UH CLEVELAND MEDICAL CENTEROH660$2.22B-5.0%
RAINBOW BABIES & CHILDRENS HOSOH231$2.22B-5.0%
NATIONWIDE CHILDRENS HOSPITALOH694$2.05B8.1%
ARTHUR G JAMES CANCER HOSPITALOH356$1.95B21.0%
UNIVER.OF CINCINNATI MED CENTEOH542$1.30B2.8%
METROHEALTH MEDICAL CENTEROH580$1.18B-35.5%
CHILDRENS HOSPITAL MEDICAL CENOH424$1.04B-7.7%

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: $64.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$18.3M+210bp18mo
Cost to Collect4.5%2.5%$17.4M+200bp12mo
Denial Rate Reduction12.0%6.5%$17.2M+198bp12mo
A/R Days Reduction5200.0%3800.0%$10.6M+122bp9mo
Clean Claim Rate88.0%96.0%$557K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$18.3M
Cost to Collect
$17.4M
Denial Rate Reduction
$17.2M
A/R Days Reduction
$10.6M
Clean Claim Rate
$557K
Total EBITDA Uplift$64.1M
Current EBITDA$30.9M
+ RCM Uplift+$64.1M
Pro Forma EBITDA$95.0M
Current Margin3.5%
Pro Forma Margin10.9%
WC Released (1x)$33.4M

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$47.5M$844.6M17.79x77.8%
Base (11x exit)10.0x11.0x$47.5M$944.5M19.89x81.9%
Bull Case9.0x11.0x$42.7M$1.17B27.41x93.9%
Bull (12x exit)9.0x12.0x$42.7M$1.29B30.20x97.7%
Bear Case11.0x10.0x$52.2M$508.7M9.74x57.6%
Bear (11x exit)11.0x11.0x$52.2M$576.5M11.04x61.7%

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

  • 47 hospitals with 180-722 beds
  • Same-state prioritization (n=48)
  • Comp margins: P25=-8.5% / P50=-0.5% / P75=4.1%

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.