Corpus Intelligence IC Memo — MOSES TAYLOR HOSPITAL 2026-04-26 23:28 UTC
IC Memo — MOSES TAYLOR HOSPITAL
Investment Committee Memorandum | PA | 81 beds | Grade D | EBITDA uplift $2.8M
🛡️ Public data only — no PHI permitted on this instance.
INVESTMENT COMMITTEE MEMORANDUM  ·  CCN 390119

MOSES TAYLOR HOSPITAL

LOCATIONLACKAWANNA, PA·BEDS81·AS OFApril 26, 2026
D
INVESTABILITY
EBITDA BridgeData Room

1. Target Overview & Investment Thesis

MOSES TAYLOR HOSPITAL is a 81-bed under-performing / distressed in LACKAWANNA, PA with $38.5M in net patient revenue and a -36.2% operating margin. The hospital serves a payer mix of 14.6% Medicare, 11.7% Medicaid, and 73.6% commercial.

Thesis: Turnaround. Our ML models identify $2.8M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -36.2% to -28.8% (+736bps).

Net Revenue HCRIS$38.5M
Current EBITDA COMPUTED$-13.9M
Operating Margin COMPUTED-36.2%
Occupancy HCRIS50.5%
Revenue / Bed COMPUTED$476K
Net-to-Gross HCRIS12.7%
Distress Probability ML48.4%

2. Market Context & Competitive Position

225
PA Hospitals
-4.4%
State Median Margin
102
Comparable Hospitals

PA has 225 Medicare-certified hospitals with a median operating margin of -4.4%. The target's margin of -36.2% places it below the state median. Among 102 size-comparable peers (40-162 beds), the median margin is -4.1%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (40-162), prioritizing same-state peers. 102 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MOSES TAYLOR HOSPITAL (Target)PA81$38.5M-36.2%
THE GETTYSBURG HOSPITALPA76$341.8M18.4%
ST. JOSEPH MEDICAL CENTERPA132$334.8M13.2%
EPHRATA COMMUNITY HOSPITALPA115$291.8M3.8%
THE GOOD SAMARITAN HOSPITALPA145$269.5M-5.0%
AMERICAN ONCOLOGIC HOSPIALPA100$229.8M-11.1%
EVANGELICAL COMMUNITY HOSPITALPA119$223.6M5.1%
ST. LUKES HOSPITAL - MONROE CAPA98$221.8M7.8%
HERITAGE VALLEY BEAVERPA148$220.0M-15.9%

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: $2.8M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$809K+210bp18mo
Cost to Collect4.5%2.5%$770K+200bp12mo
Denial Rate Reduction12.0%6.5%$763K+198bp12mo
A/R Days Reduction5200.0%3800.0%$469K+122bp9mo
Clean Claim Rate88.0%96.0%$25K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$809K
Cost to Collect
$770K
Denial Rate Reduction
$763K
A/R Days Reduction
$469K
Clean Claim Rate
$25K
Total EBITDA Uplift$2.8M
Current EBITDA$-13.9M
+ RCM Uplift+$2.8M
Pro Forma EBITDA$-11.1M
Current Margin-36.2%
Pro Forma Margin-28.8%
WC Released (1x)$1.5M

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$-21.4M$-63.6M0.00x-100.0%
Base (11x exit)10.0x11.0x$-21.4M$-76.9M0.00x-100.0%
Bull Case9.0x11.0x$-19.3M$-74.5M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-19.3M$-87.0M0.00x-100.0%
Bear Case11.0x10.0x$-23.6M$-70.8M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-23.6M$-85.6M0.00x-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
LowLow net-to-gross ratioLarge contractual allowances suggest pricing discipline issues. Mitigant: payer renegotiation is an additional upside lever

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

  • 102 hospitals with 40-162 beds
  • Same-state prioritization (n=103)
  • Comp margins: P25=-18.9% / P50=-4.1% / P75=8.4%

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.