Corpus Intelligence IC Memo — SSH - CENTRAL PA 2026-04-26 12:37 UTC
IC Memo — SSH - CENTRAL PA
Investment Committee Memorandum | PA | 92 beds | Grade C | EBITDA uplift $3.7M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SSH - CENTRAL PA

CCN 392039 | CUMBERLAND, PA | 92 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

SSH - CENTRAL PA is a 92-bed community hospital in CUMBERLAND, PA with $50.8M in net patient revenue and a 12.6% operating margin. The hospital serves a payer mix of 45.3% Medicare, 0.0% Medicaid, and 54.7% commercial.

Thesis: Turnaround. Our ML models identify $3.7M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 12.6% to 20.0% (+736bps).

Net Revenue HCRIS$50.8M
Current EBITDA COMPUTED$6.4M
Operating Margin COMPUTED12.6%
Occupancy HCRIS76.5%
Revenue / Bed COMPUTED$553K
Net-to-Gross HCRIS15.5%
Distress Probability MLnan%

2. Market Context & Competitive Position

225
PA Hospitals
-4.4%
State Median Margin
101
Comparable Hospitals

PA has 225 Medicare-certified hospitals with a median operating margin of -4.4%. The target's margin of 12.6% places it above the state median. Among 101 size-comparable peers (46-184 beds), the median margin is -5.4%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (46-184), prioritizing same-state peers. 101 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SSH - CENTRAL PA (Target)PA92$50.8M12.6%
THE GETTYSBURG HOSPITALPA76$341.8M18.4%
ST. JOSEPH MEDICAL CENTERPA132$334.8M13.2%
EPHRATA COMMUNITY HOSPITALPA115$291.8M3.8%
EINSTEIN MEDICAL CENTER MONTGOPA175$276.3M6.9%
THE GOOD SAMARITAN HOSPITALPA145$269.5M-5.0%
GRAND VIEW HOSPITALPA180$236.3M-26.0%
AMERICAN ONCOLOGIC HOSPIALPA100$229.8M-11.1%
EVANGELICAL COMMUNITY HOSPITALPA119$223.6M5.1%

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: $3.7M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.1M+210bp18mo
Cost to Collect4.5%2.5%$1.0M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.0M+198bp12mo
A/R Days Reduction5200.0%3800.0%$619K+122bp9mo
Clean Claim Rate88.0%96.0%$33K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.1M
Cost to Collect
$1.0M
Denial Rate Reduction
$1.0M
A/R Days Reduction
$619K
Clean Claim Rate
$33K
Total EBITDA Uplift$3.7M
Current EBITDA$6.4M
+ RCM Uplift+$3.7M
Pro Forma EBITDA$10.2M
Current Margin12.6%
Pro Forma Margin20.0%
WC Released (1x)$1.9M

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$9.9M$79.7M8.08x51.9%
Base (11x exit)10.0x11.0x$9.9M$90.9M9.21x55.9%
Bull Case9.0x11.0x$8.9M$106.5M11.99x64.3%
Bull (12x exit)9.0x12.0x$8.9M$118.8M13.37x68.0%
Bear Case11.0x10.0x$10.9M$57.8M5.33x39.7%
Bear (11x exit)11.0x11.0x$10.9M$67.1M6.18x44.0%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
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

  • 101 hospitals with 46-184 beds
  • Same-state prioritization (n=102)
  • Comp margins: P25=-20.2% / P50=-5.4% / P75=8.0%

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.