Corpus Intelligence IC Memo — EUREKA COMMUNITY HEALTH SERVICES 2026-04-26 15:01 UTC
IC Memo — EUREKA COMMUNITY HEALTH SERVICES
Investment Committee Memorandum | SD | 4 beds | Grade D | EBITDA uplift $324K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

EUREKA COMMUNITY HEALTH SERVICES

CCN 431308 | MC PHERSON, SD | 4 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

EUREKA COMMUNITY HEALTH SERVICES is a 4-bed community hospital in MC PHERSON, SD with $4.2M in net patient revenue and a -20.6% operating margin. The hospital serves a payer mix of 73.3% Medicare, 0.0% Medicaid, and 26.7% commercial.

Thesis: Turnaround. Our ML models identify $324K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -20.6% to -13.0% (+766bps).

Net Revenue HCRIS$4.2M
Current EBITDA COMPUTED$-872K
Operating Margin COMPUTED-20.6%
Occupancy HCRIS19.7%
Revenue / Bed COMPUTED$1.1M
Net-to-Gross HCRIS91.2%
Distress Probability MLnan%

2. Market Context & Competitive Position

63
SD Hospitals
-3.2%
State Median Margin
0
Comparable Hospitals

SD has 63 Medicare-certified hospitals with a median operating margin of -3.2%. The target's margin of -20.6% places it below the state median. Among 0 size-comparable peers (2-8 beds), the median margin is 0.0%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (2-8), prioritizing same-state peers. 0 hospitals in the comp set.

HospitalStateBedsRevenueMargin
EUREKA COMMUNITY HEALTH SERVIC (Target)SD4$4.2M-20.6%

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: $324K (766bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Denial Rate Reduction12.0%6.5%$90K+212bp12mo
Net Collection Rate93.5%97.0%$89K+210bp18mo
Cost to Collect4.5%2.5%$85K+200bp12mo
A/R Days Reduction5200.0%3800.0%$51K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+23bp6mo

5. EBITDA Bridge

Denial Rate Reduction
$90K
Net Collection Rate
$89K
Cost to Collect
$85K
A/R Days Reduction
$51K
Clean Claim Rate
$10K
Total EBITDA Uplift$324K
Current EBITDA$-872K
+ RCM Uplift+$324K
Pro Forma EBITDA$-548K
Current Margin-20.6%
Pro Forma Margin-13.0%
WC Released (1x)$162K

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$-1.3M$-2.5M0.00x-100.0%
Base (11x exit)10.0x11.0x$-1.3M$-3.2M0.00x-100.0%
Bull Case9.0x11.0x$-1.2M$-2.6M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-1.2M$-3.2M0.00x-100.0%
Bear Case11.0x10.0x$-1.5M$-3.7M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-1.5M$-4.5M0.00x-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
MediumHeavy Medicare dependenceMedicare comprises 73.3% of days; rate updates may lag inflation. Mitigant: CDI/CMI lever directly increases Medicare reimbursement
MediumLow occupancyAt 19.7%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case

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

  • 0 hospitals with 2-8 beds
  • Same-state prioritization (n=6)
  • Comp margins: P25=nan% / P50=0.0% / P75=nan%

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.