Corpus Intelligence IC Memo — BROOKINGS HEALTH SYSTEM 2026-04-26 06:42 UTC
IC Memo — BROOKINGS HEALTH SYSTEM
Investment Committee Memorandum | SD | 49 beds | Grade C | EBITDA uplift $5.8M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

BROOKINGS HEALTH SYSTEM

CCN 430008 | BROOKINGS, SD | 49 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

BROOKINGS HEALTH SYSTEM is a 49-bed rural/critical access in BROOKINGS, SD with $79.1M in net patient revenue and a 4.5% operating margin. The hospital serves a payer mix of 49.5% Medicare, 5.8% Medicaid, and 44.7% commercial.

Thesis: Turnaround. Our ML models identify $5.8M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 4.5% to 11.8% (+736bps).

Net Revenue HCRIS$79.1M
Current EBITDA COMPUTED$3.5M
Operating Margin COMPUTED4.5%
Occupancy HCRIS26.6%
Revenue / Bed COMPUTED$1.6M
Net-to-Gross HCRIS47.8%
Distress Probability ML56.1%

2. Market Context & Competitive Position

63
SD Hospitals
-3.2%
State Median Margin
31
Comparable Hospitals

SD has 63 Medicare-certified hospitals with a median operating margin of -3.2%. The target's margin of 4.5% places it above the state median. Among 31 size-comparable peers (24-98 beds), the median margin is -3.3%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (24-98), prioritizing same-state peers. 31 hospitals in the comp set.

HospitalStateBedsRevenueMargin
BROOKINGS HEALTH SYSTEM (Target)SD49$79.1M4.5%
AVERA ST. LUKESSD50$210.6M-7.3%
AVERA HEART HOSPITAL OF SOUTH SD53$139.0M1.5%
SIOUX FALLS SPECIALTY HOSPITALSD33$138.8M31.7%
AVERA QUEEN OF PEACESD50$129.2M-8.7%
PRAIRIE LAKES HEALTH CARE CENTSD69$123.9M-9.8%
AVERA SACRED HEART HOSPITALSD42$123.1M-1.9%
AVERA QUEEN OF PEACESD25$122.9M-5.8%
MONUMENT HEALTH SPEARFISH HOSPSD27$116.6M1.9%

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: $5.8M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$1.7M+210bp18mo
Cost to Collect4.5%2.5%$1.6M+200bp12mo
Denial Rate Reduction12.0%6.5%$1.6M+198bp12mo
A/R Days Reduction5200.0%3800.0%$963K+122bp9mo
Clean Claim Rate88.0%96.0%$51K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$1.7M
Cost to Collect
$1.6M
Denial Rate Reduction
$1.6M
A/R Days Reduction
$963K
Clean Claim Rate
$51K
Total EBITDA Uplift$5.8M
Current EBITDA$3.5M
+ RCM Uplift+$5.8M
Pro Forma EBITDA$9.4M
Current Margin4.5%
Pro Forma Margin11.8%
WC Released (1x)$3.0M

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$5.5M$81.6M14.95x71.8%
Base (11x exit)10.0x11.0x$5.5M$91.6M16.77x75.8%
Bull Case9.0x11.0x$4.9M$112.6M22.91x87.1%
Bull (12x exit)9.0x12.0x$4.9M$124.3M25.29x90.8%
Bear Case11.0x10.0x$6.0M$50.8M8.45x53.2%
Bear (11x exit)11.0x11.0x$6.0M$57.8M9.62x57.3%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumLow occupancyAt 26.6%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case
HighElevated distress probabilityModel estimates 56.1% probability of financial distress. Mitigant: distressed entry pricing (7-9x) compensates for risk

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

  • 31 hospitals with 24-98 beds
  • Same-state prioritization (n=32)
  • Comp margins: P25=-7.6% / P50=-3.3% / P75=8.3%

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.