This one is set up as a real tear-jerker if you find it credible. Jack Warden is the owner of a construction company who used inferior materials in the construction of a theater in his hometown. The theater collapsed and several children were killed and injured, his own daughter in the latter group. His wife, the always excellent Celeste Holm, is estranged from him but still is his partner in the company and works in the office, (which Kimble also does). She wants to prove her husband used the inferior materials or get him to admit it. The company is going under and it doesn't help that a vengeful mayor, (Harold Gould), is on a mission to expose Warden.
Meanwhile Warden is building an expensive motel within the city limits and it is producing aggressive protest from the relatives of the kids who were victims of the collapse. But Warden, who has a heart condition, is obsessed with completing this seemingly unnecessary "motel". Kimble finds out it's not a motel but rather a children's hospital. He's building it to assuage his guilt over the theater collapse. But he doesn't want to reveal its true nature because it would be an admission of guilt. Apparently he wants to finish is before (A) anybody finds out it's true nature), (B) his business goes under, (C) Gould puts an end to his career and (D) he dies.
I wasn't sure that building a children's hospital would make up for the theater collapse or how it could be built while everybody thought it was a motel. And where would the money come to operate it if the business is in the red? And if they find out what it is after his death, isn't that also an admission of guilt?