Corpus Intelligence IC Memo — ASSURANCE HEALTH HUDSON 2026-04-26 10:40 UTC
IC Memo — ASSURANCE HEALTH HUDSON
Investment Committee Memorandum | OH | 23 beds | Grade C | EBITDA uplift $443K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

ASSURANCE HEALTH HUDSON

CCN 364059 | SUMMIT, OH | 23 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

ASSURANCE HEALTH HUDSON is a 23-bed suburban community hospital in SUMMIT, OH with $5.9M in net patient revenue and a -4.4% operating margin. The hospital serves a payer mix of 49.5% Medicare, 2.1% Medicaid, and 48.4% commercial.

Thesis: Turnaround. Our ML models identify $443K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -4.4% to 3.1% (+755bps).

Net Revenue HCRIS$5.9M
Current EBITDA COMPUTED$-259K
Operating Margin COMPUTED-4.4%
Occupancy HCRIS80.5%
Revenue / Bed COMPUTED$255K
Net-to-Gross HCRIS52.1%
Distress Probability ML45.1%

2. Market Context & Competitive Position

235
OH Hospitals
-0.3%
State Median Margin
76
Comparable Hospitals

OH has 235 Medicare-certified hospitals with a median operating margin of -0.3%. The target's margin of -4.4% places it below the state median. Among 76 size-comparable peers (12-46 beds), the median margin is -1.9%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (12-46), prioritizing same-state peers. 76 hospitals in the comp set.

HospitalStateBedsRevenueMargin
ASSURANCE HEALTH HUDSON (Target)OH23$5.9M-4.4%
THE SURGICAL HOSPITAL AT SOUTHOH24$166.6M-3.1%
GALION COMMUNITY HOSPITALOH25$128.2M16.6%
MARY RUTAN HOSPITALOH39$113.0M-12.5%
MERCY HEALTH-TIFFIN HOSPITAL OH35$103.0M18.1%
JOINT TOWNSHIP DISTRICT MEMORIOH33$95.6M9.3%
FULTON COUNTY HEALTH CENTEROH25$95.2M-7.4%
UH SAMARITAN MEDICAL CENTEROH39$88.9M-3.5%
MERCER COUNTY COMMUNITY HOSPITOH42$87.8M-0.9%

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: $443K (755bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$123K+210bp18mo
Denial Rate Reduction12.0%6.5%$121K+207bp12mo
Cost to Collect4.5%2.5%$118K+200bp12mo
A/R Days Reduction5200.0%3800.0%$72K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+16bp6mo

5. EBITDA Bridge

Net Collection Rate
$123K
Denial Rate Reduction
$121K
Cost to Collect
$118K
A/R Days Reduction
$72K
Clean Claim Rate
$10K
Total EBITDA Uplift$443K
Current EBITDA$-259K
+ RCM Uplift+$443K
Pro Forma EBITDA$185K
Current Margin-4.4%
Pro Forma Margin3.1%
WC Released (1x)$225K

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$-398K$2.7M0.00x-100.0%
Base (11x exit)10.0x11.0x$-398K$2.9M0.00x-100.0%
Bull Case9.0x11.0x$-358K$4.2M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-358K$4.5M0.00x-100.0%
Bear Case11.0x10.0x$-438K$639K0.00x-100.0%
Bear (11x exit)11.0x11.0x$-438K$560K0.00x-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

  • 76 hospitals with 12-46 beds
  • Same-state prioritization (n=77)
  • Comp margins: P25=-11.8% / P50=-1.9% / P75=11.3%

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.