Corpus Intelligence IC Memo — DEACONESS MEDICAL CENTER 2026-04-26 03:56 UTC
IC Memo — DEACONESS MEDICAL CENTER
Investment Committee Memorandum | WA | 279 beds | Grade C | EBITDA uplift $33.2M
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

DEACONESS MEDICAL CENTER

CCN 500044 | SPOKANE, WA | 279 beds | April 26, 2026
EBITDA BridgeData Room
C
Investability

1. Target Overview & Investment Thesis

DEACONESS MEDICAL CENTER is a 279-bed suburban community hospital in SPOKANE, WA with $451.3M in net patient revenue and a -5.1% operating margin. The hospital serves a payer mix of 24.1% Medicare, 3.6% Medicaid, and 72.3% commercial.

Thesis: Undervalued. Our ML models identify $33.2M in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -5.1% to 2.3% (+736bps).

Net Revenue HCRIS$451.3M
Current EBITDA COMPUTED$-23.0M
Operating Margin COMPUTED-5.1%
Occupancy HCRIS61.3%
Revenue / Bed COMPUTED$1.6M
Net-to-Gross HCRIS22.2%
Distress Probability ML44.4%

2. Market Context & Competitive Position

104
WA Hospitals
-10.3%
State Median Margin
24
Comparable Hospitals

WA has 104 Medicare-certified hospitals with a median operating margin of -10.3%. The target's margin of -5.1% places it above the state median. Among 24 size-comparable peers (140-558 beds), the median margin is -11.0%. The target performs in line with or above peers.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (140-558), prioritizing same-state peers. 24 hospitals in the comp set.

HospitalStateBedsRevenueMargin
DEACONESS MEDICAL CENTER (Target)WA279$451.3M-5.1%
SEATTLE CHILDRENS HOSPITALWA350$1.70B5.7%
TACOMA GENERAL ALLENMORE HOSPIWA374$1.33B5.1%
HARBORVIEW MEDICAL CENTERWA406$1.20B-11.3%
VIRGINIA MASON MEDICAL CENTERWA222$1.11B-23.2%
PROV REGL MED CENTER EVERETTWA548$825.5M-19.6%
PEACEHEALTH SOUTHWEST MEDICAL WA408$813.8M-9.6%
VALLEY MEDICAL CENTERWA329$802.5M-14.9%
EVERGREEN HEALTHCAREWA304$789.3M-18.9%

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: $33.2M (736bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$9.5M+210bp18mo
Cost to Collect4.5%2.5%$9.0M+200bp12mo
Denial Rate Reduction12.0%6.5%$8.9M+198bp12mo
A/R Days Reduction5200.0%3800.0%$5.5M+122bp9mo
Clean Claim Rate88.0%96.0%$289K+6bp6mo

5. EBITDA Bridge

Net Collection Rate
$9.5M
Cost to Collect
$9.0M
Denial Rate Reduction
$8.9M
A/R Days Reduction
$5.5M
Clean Claim Rate
$289K
Total EBITDA Uplift$33.2M
Current EBITDA$-23.0M
+ RCM Uplift+$33.2M
Pro Forma EBITDA$10.2M
Current Margin-5.1%
Pro Forma Margin2.3%
WC Released (1x)$17.3M

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$-35.4M$180.2M0.00x-100.0%
Base (11x exit)10.0x11.0x$-35.4M$186.8M0.00x-100.0%
Bull Case9.0x11.0x$-31.9M$284.9M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-31.9M$301.3M0.00x-100.0%
Bear Case11.0x10.0x$-39.0M$25.6M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-39.0M$15.5M0.00x-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

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

  • 24 hospitals with 140-558 beds
  • Same-state prioritization (n=25)
  • Comp margins: P25=-14.6% / P50=-11.0% / P75=-4.4%

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.