Corpus Intelligence IC Memo — MIRAMOUNT BEHAVIORAL HEALTH 2026-04-26 03:43 UTC
IC Memo — MIRAMOUNT BEHAVIORAL HEALTH
Investment Committee Memorandum | WI | 72 beds | Grade D | EBITDA uplift $695K
🛡️ Public data only — no PHI permitted on this instance.
Investment Committee Memorandum

MIRAMOUNT BEHAVIORAL HEALTH

CCN 524042 | nan, WI | 72 beds | April 26, 2026
EBITDA BridgeData Room
D
Investability

1. Target Overview & Investment Thesis

MIRAMOUNT BEHAVIORAL HEALTH is a 72-bed safety-net/medicaid heavy in nan, WI with $9.3M in net patient revenue and a -21.8% operating margin. The hospital serves a payer mix of 15.0% Medicare, 51.1% Medicaid, and 33.9% commercial.

Thesis: Turnaround. Our ML models identify $695K in annual EBITDA improvement potential from RCM optimization across 5 levers, lifting margin from -21.8% to -14.4% (+743bps).

Net Revenue HCRIS$9.3M
Current EBITDA COMPUTED$-2.0M
Operating Margin COMPUTED-21.8%
Occupancy HCRIS21.8%
Revenue / Bed COMPUTED$130K
Net-to-Gross HCRIS56.9%
Distress Probability ML69.3%

2. Market Context & Competitive Position

150
WI Hospitals
0.4%
State Median Margin
47
Comparable Hospitals

WI has 150 Medicare-certified hospitals with a median operating margin of 0.4%. The target's margin of -21.8% places it below the state median. Among 47 size-comparable peers (36-144 beds), the median margin is -4.8%. The target's below-peer margin suggests operational improvement opportunity.

3. RCM Performance Analysis — Comparable Hospitals

Comps selected by bed count (36-144), prioritizing same-state peers. 47 hospitals in the comp set.

HospitalStateBedsRevenueMargin
MIRAMOUNT BEHAVIORAL HEALTH (Target)WI72$9.3M-21.8%
ST. JOSEPHS COMM. HOSPT.WI70$436.8M66.1%
MCHS FRANCISCAN HEALTHCARE INWI103$413.8M-7.2%
AURORA MEDICAL CENTER GRAFTONWI132$300.4M16.7%
ST. AGNES HOSPITALWI77$275.9M-3.0%
BELOIT MEMORIAL HOSPITAL INC.WI97$249.6M-3.0%
THEDACARE REGIONAL MEDICAL CENWI139$247.3M5.1%
AURORA MEDICAL CENTER OF OSHKOWI79$222.3M17.9%
MARSHFIELD MEDICAL CENTER-EAU WI56$214.6M-21.8%

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: $695K (743bps margin improvement).

LeverCurrentTargetEBITDA ImpactMarginRamp
Net Collection Rate93.5%97.0%$196K+210bp18mo
Denial Rate Reduction12.0%6.5%$188K+201bp12mo
Cost to Collect4.5%2.5%$187K+200bp12mo
A/R Days Reduction5200.0%3800.0%$114K+122bp9mo
Clean Claim Rate88.0%96.0%$10K+10bp6mo

5. EBITDA Bridge

Net Collection Rate
$196K
Denial Rate Reduction
$188K
Cost to Collect
$187K
A/R Days Reduction
$114K
Clean Claim Rate
$10K
Total EBITDA Uplift$695K
Current EBITDA$-2.0M
+ RCM Uplift+$695K
Pro Forma EBITDA$-1.3M
Current Margin-21.8%
Pro Forma Margin-14.4%
WC Released (1x)$358K

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$-3.1M$-6.5M0.00x-100.0%
Base (11x exit)10.0x11.0x$-3.1M$-8.2M0.00x-100.0%
Bull Case9.0x11.0x$-2.8M$-6.9M0.00x-100.0%
Bull (12x exit)9.0x12.0x$-2.8M$-8.3M0.00x-100.0%
Bear Case11.0x10.0x$-3.4M$-9.0M0.00x-100.0%
Bear (11x exit)11.0x11.0x$-3.4M$-11.0M0.00x-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
MediumElevated Medicaid exposure (51.1%)Medicaid reimburses below cost in most states. Mitigant: denial reduction lever has highest impact on Medicaid claims
MediumLow occupancyAt 21.8%, fixed costs are spread over fewer patient days. Mitigant: volume growth is an additional upside lever not modeled in base case
HighElevated distress probabilityModel estimates 69.3% probability of financial distress. Mitigant: distressed entry pricing (7-9x) compensates for risk

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

  • 47 hospitals with 36-144 beds
  • Same-state prioritization (n=48)
  • Comp margins: P25=-16.2% / P50=-4.8% / P75=11.0%

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.