Corpus Intelligence IC Memo — SAMARITAN HOSPITAL 2026-04-26 03:57 UTC
IC Memo — SAMARITAN HOSPITAL
Investment Committee Memorandum | WA | 48 beds | Grade C | EBITDA uplift $10.1M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

SAMARITAN HOSPITAL

CCN 500033 | GRANT, WA | 48 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

SAMARITAN HOSPITAL is a 48-bed suburban community hospital in GRANT, WA with $137.4M in net patient revenue and a -4.1% operating margin. The hospital serves a payer mix of 34.4% Medicare, 2.5% Medicaid, and 63.1% commercial.

Thesis: Turnaround. Our ML models identify $10.1M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -4.1% to 3.3% (+736bps).

Net Revenue HCRIS$137.4M
Current EBITDA COMPUTED$-5.6M
Operating Margin COMPUTED-4.1%
Occupancy HCRIS69.3%
Revenue / Bed COMPUTED$2.9M
Net-to-Gross HCRIS35.0%
Distress Probability ML41.6%

2. Market Context & Competitive Position

104
WA Hospitals
-10.3%
State Median Margin
41
Comparable Hospitals

WA has 104 Medicare-certified hospitals with a median operating margin of -10.3%. The target's margin of -4.1% places it above the state median. Among 41 size-comparable peers (24-96 beds), the median margin is -9.3%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (24-96), prioritizing same-state peers. 41 hospitals in the comp set.

HospitalStateBedsRevenueMargin
SAMARITAN HOSPITAL (Target)WA48$137.4M-4.1%
OLYMPIC MEDICAL CENTERWA78$237.9M-12.2%
MULTICARE AUBURN MEDICAL CENTEWA84$214.7M-21.1%
PROV ST MARY MEDICAL CENTERWA95$211.5M-11.7%
JEFFERSON GENERAL HOSPITALWA25$148.0M-3.0%
MASON GENERAL HOSPITALWA25$127.1M-5.3%
KITTITAS VALLEY COMMUNITY HOSPWA25$121.0M2.3%
TRI-STATE MEMORIAL HOSPITALWA25$107.0M0.8%
ISLAND HOSPITALWA43$106.1M-15.0%

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: $10.1M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$2.9M+210bp18mo
Cost to Collect4.5%2.5%$2.7M+200bp12mo
Denial Rate Reduction12.0%6.5%$2.7M+198bp12mo
A/R Days Reduction5200.0%3800.0%$1.7M+122bp9mo
Clean Claim Rate88.0%96.0%$88K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$2.9M
Cost to Collect
$2.7M
Denial Rate Reduction
$2.7M
A/R Days Reduction
$1.7M
Clean Claim Rate
$88K
Total EBITDA Uplift$10.1M
Current EBITDA$-5.6M
+ RCM Uplift+$10.1M
Pro Forma EBITDA$4.5M
Current Margin-4.1%
Pro Forma Margin3.3%
WC Released (1x)$5.3M

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$-8.6M$64.2M0.00x-100.0%
Base (11x exit)10.0x11.0x$-8.6M$67.8M0.00x-100.0%
Bull Case9.0x11.0x$-7.8M$98.4M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-7.8M$105.0M0.00x-100.0%
Bear Case11.0x10.0x$-9.5M$16.4M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-9.5M$14.9M0.00x-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

  • 41 hospitals with 24-96 beds
  • Same-state prioritization (n=42)
  • Comp margins: P25=-14.0% / P50=-9.3% / P75=-3.4%

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.