Corpus Intelligence IC Memo — BIG SPRING STATE HOSPITAL 2026-04-26 14:05 UTC
IC Memo — BIG SPRING STATE HOSPITAL
Investment Committee Memorandum | TX | 144 beds | Grade D | EBITDA uplift $1.7M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

BIG SPRING STATE HOSPITAL

CCN 454000 | HOWARD, TX | 144 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

BIG SPRING STATE HOSPITAL is a 144-bed community hospital in HOWARD, TX with $22.5M in net patient revenue and a -95.1% operating margin. The hospital serves a payer mix of 0.6% Medicare, 0.0% Medicaid, and 99.4% commercial.

Thesis: Undervalued. Our ML models identify $1.7M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -95.1% to -87.7% (+736bps).

Net Revenue HCRIS$22.5M
Current EBITDA COMPUTED$-21.4M
Operating Margin COMPUTED-95.1%
Occupancy HCRIS93.2%
Revenue / Bed COMPUTED$156K
Net-to-Gross HCRIS100.0%
Distress Probability MLnan%

2. Market Context & Competitive Position

583
TX Hospitals
-0.7%
State Median Margin
172
Comparable Hospitals

TX has 583 Medicare-certified hospitals with a median operating margin of -0.7%. The target's margin of -95.1% places it below the state median. Among 172 size-comparable peers (72-288 beds), the median margin is 2.7%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (72-288), prioritizing same-state peers. 172 hospitals in the comp set.

HospitalStateBedsRevenueMargin
BIG SPRING STATE HOSPITAL (Target)TX144$22.5M-95.1%
DELL CHILDRENS MEDICAL CENTERTX262$901.9M25.5%
DRISCOLL CHILDRENS HOSPITALTX215$694.3M29.4%
ROUND ROCK HOSPITALTX165$681.4M8.7%
METHODIST WEST HOUSTON HOSPITATX270$529.7M15.5%
HILLCREST BAPTIST MEDICAL CENTTX236$464.8M-6.7%
THE HEART HOSPITAL BAYLOR PLANTX109$464.6M25.7%
METHODIST RICHARDSON MEDICAL CTX247$449.2M14.6%
DELL SETON MEDICAL CENTER AT TTX225$438.6M-4.2%

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: $1.7M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$473K+210bp18mo
Cost to Collect4.5%2.5%$450K+200bp12mo
Denial Rate Reduction12.0%6.5%$446K+198bp12mo
A/R Days Reduction5200.0%3800.0%$274K+122bp9mo
Clean Claim Rate88.0%96.0%$14K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$473K
Cost to Collect
$450K
Denial Rate Reduction
$446K
A/R Days Reduction
$274K
Clean Claim Rate
$14K
Total EBITDA Uplift$1.7M
Current EBITDA$-21.4M
+ RCM Uplift+$1.7M
Pro Forma EBITDA$-19.8M
Current Margin-95.1%
Pro Forma Margin-87.7%
WC Released (1x)$864K

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$-32.9M$-124.7M0.00x-100.0%
Base (11x exit)10.0x11.0x$-32.9M$-147.8M0.00x-100.0%
Bull Case9.0x11.0x$-29.6M$-153.1M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-29.6M$-175.7M0.00x-100.0%
Bear Case11.0x10.0x$-36.2M$-122.3M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-36.2M$-146.2M0.00x-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

  • 172 hospitals with 72-288 beds
  • Same-state prioritization (n=173)
  • Comp margins: P25=-8.4% / P50=2.7% / P75=13.4%

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.