Corpus Intelligence IC Memo — MARIAN CENTER 2026-04-26 13:55 UTC
IC Memo — MARIAN CENTER
Investment Committee Memorandum | UT | 12 beds | Grade C | EBITDA uplift $280K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

MARIAN CENTER

CCN 464012 | SALT LAKE, UT | 12 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

MARIAN CENTER is a 12-bed community hospital in SALT LAKE, UT with $3.6M in net patient revenue and a 11.5% operating margin. The hospital serves a payer mix of 36.6% Medicare, 0.0% Medicaid, and 63.4% commercial.

Thesis: Turnaround. Our ML models identify $280K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from 11.5% to 19.2% (+774bps).

Net Revenue HCRIS$3.6M
Current EBITDA COMPUTED$414K
Operating Margin COMPUTED11.5%
Occupancy HCRIS81.2%
Revenue / Bed COMPUTED$301K
Net-to-Gross HCRIS50.5%
Distress Probability MLnan%

2. Market Context & Competitive Position

59
UT Hospitals
8.0%
State Median Margin
13
Comparable Hospitals

UT has 59 Medicare-certified hospitals with a median operating margin of 8.0%. The target's margin of 11.5% places it above the state median. Among 13 size-comparable peers (6-24 beds), the median margin is 0.5%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (6-24), prioritizing same-state peers. 13 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MARIAN CENTER (Target)UT12$3.6M11.5%
SPANISH FORK HOSPITALUT16$65.3M0.5%
SEVIER VALLEY HOSPITALUT24$58.2M14.5%
HEBER VALLEY HOSPITALUT19$55.8M8.4%
MOAB REGIONAL HOSPITALUT17$44.2M-3.4%
OREM COMMUNITY HOSPITALUT24$34.2M4.9%
BEAR RIVER VALLEY HOSPITALUT16$34.2M9.5%
SANPETE VALLEY HOSPITALUT16$28.3M4.8%
SAN JUAN HEALTH SERVICES DISTRUT21$19.3M-12.9%

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: $280K (774bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Denial Rate Reduction12.0%6.5%$78K+215bp12mo
Net Collection Rate93.5%97.0%$76K+210bp18mo
Cost to Collect4.5%2.5%$72K+200bp12mo
A/R Days Reduction5200.0%3800.0%$44K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+27bp6mo

5. EBITDA Bridge

Denial Rate Reduction
$78K
Net Collection Rate
$76K
Cost to Collect
$72K
A/R Days Reduction
$44K
Clean Claim Rate
$10K
Total EBITDA Uplift$280K
Current EBITDA$414K
+ RCM Uplift+$280K
Pro Forma EBITDA$694K
Current Margin11.5%
Pro Forma Margin19.2%
WC Released (1x)$139K

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$637K$5.5M8.68x54.0%
Base (11x exit)10.0x11.0x$637K$6.3M9.87x58.1%
Bull Case9.0x11.0x$573K$7.4M12.94x66.9%
Bull (12x exit)9.0x12.0x$573K$8.3M14.41x70.5%
Bear Case11.0x10.0x$701K$3.9M5.60x41.1%
Bear (11x exit)11.0x11.0x$701K$4.5M6.48x45.3%

7. Key Risks & Mitigants

SeverityRisk FactorMitigant
MediumStandard execution riskRCM improvement requires management buy-in and 12-18 month implementation timeline

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

  • 13 hospitals with 6-24 beds
  • Same-state prioritization (n=14)
  • Comp margins: P25=-3.4% / P50=0.5% / P75=5.3%

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.