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Worksheet AColumn 7, net expenses for allocation
  1. 1Capital Costs - Buildings and Fixtures
  2. 2Capital Costs - Movable Equipment
  3. 3Employee Benefits
  4. 4Administrative and General
  5. 5Operation and Maintenance of Plant
  6. 6Housekeeping
  7. 7Medical Supplies
  8. 8Other Overhead (Specify)
  9. 9Procurement Coordinators
  10. 10Professional Education
  11. 11Public Education
  12. 12Other Acquisition (Specify)
  13. 13Kidney Acquisition
  14. 14Tissue Typing Laboratory
  15. 15Liver Acquisitions
  16. 16Heart Acquisitions
  17. 17Pancreas Acquisitions
  18. 18Lung Acquisitions
  19. 19Other Acquisitions
  20. 20Other Acquisitions
  21. 21Research
  22. 22Blood Bank
  23. 23Laboratory - Non-Tissue Typing
  24. 24Dialysis Units
  25. 25Other Non-Reimbursable (Specify)
  26. 26Total Expenses (sum of lines 1-25)$3.80BSource: OPO cost report, fiscal 2024
CMS-216-94, Worksheet A, as the form prints it

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How money moves in donation and transplant

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$3.80B
What organ procurement organizations spent
Source: OPO cost report, fiscal 2024
$186.5M
Of that, on sub-lines filers added themselves
Source: calculated from the OPO cost report, fiscal 2024

What came in, on the two lines that record it

$1.35B
Kidney acquisition reimbursement recorded
Source: OPO cost report, fiscal 2024
$1.32B
Received for every other organ and tissue
Source: OPO cost report, fiscal 2024
$271.8M
Of that, the part for tissue
Source: calculated from the OPO cost report, fiscal 2024

The first two sit on different pages of the cost report, so the site never adds them. They are not the whole of what an organization takes in, and the third is a part of the second rather than an addition to it.

Cost reports: how organ donation is paid for

Every independent organ procurement organization (OPO) files a cost report with Medicare each year, the CMS-216-94. Hospital-based ones report inside the hospital's own cost report. It lists what the OPO spent to recover organs and what it received for them, organ by organ. Transplant hospitals file their own, the CMS-2552-10, and most OPOs file an IRS Form 990. This site reads all three and traces every figure to a cell or to a stated formula.

These totals cover the OPOs that file their own cost report with Medicare. 7 more OPOs are run inside a hospital and report within that hospital's cost report, so they are not included here. 28 histocompatibility laboratories file the same form and are excluded from every figure here.

Read the method

Organ recovery in America is paid for at cost, and every organ procurement organization files the account of it with Medicare each year. Those filings are public, they are hard to read, and almost nobody reads them. This site reads them and shows the cell behind every figure.

CMS HCRIS
HRSA
IRS Form 990

All payments to providers of services must be based on the reasonable cost of services covered under Medicare and related to the care of beneficiaries."

42 CFR 413.9(a), Principle

01.

Organ acquisition is paid at cost, outside the payment system used for everything else

Almost everything Medicare pays a hospital for is set by diagnosis. Organ acquisition is reimbursed at cost. The OPO reports what it spent to recover organs, and the cost report reconciles that against what it received. The result is a filing that carries costs, line by line, and settles them against receipts.

Line 1      Capital Costs - Buildings and Fixtures
Line 4      Administrative and General
Line 8      Other Overhead (Specify)
Line 9      Procurement Coordinators
Line 14     Tissue Typing Laboratory
Line 20     Other Acquisitions
Line 26     Total Expenses (sum of lines 1-25)
CMS-216-94, Worksheet A
02.

The unit of account is the organ

The cost report has one line for each organ and tissue: how many were recovered, and how many dollars came in for them. Kidneys are the exception and are reported on a separate page. Every figure on this site comes from one of those lines and names it.

Line 1      Total number of kidneys retrieved (viable and nonviable)
Line 2      Total number of kidneys included in line 1 that were nonviable.
Line 3      Net number of kidneys for which payment should have been received (line 1 minus line 2).
Line 8      Cornea
Line 9      Total
CMS-216-94, Worksheet S-1 Part I
03.

Two federal filings count the same organs

The OPO reports how many organs it found usable. The transplant hospital reports, on its own cost report, how many organs it recorded as acquired from OPOs. The two counts can be compared. The ratio runs from 0.7876Source: calculated from the OPO cost report, 2022 to 1.4680Source: calculated from the OPO cost report, 2019 by organ and year. The dollars cannot be compared, because the hospital side carries a cost pool with no line for the amount reimbursed to the OPO. The comparison is national only, because organs cross service-area boundaries.

S-1 Part I, organ line, column 1     recovered, total
S-1 Part I, organ line, column 2     of which not usable
usable is column 1 less column 2
D-4, line 73, column 2               organs acquired from OPOs, as the hospital counted them
D-4, line 61, column 1               total organ acquisition cost pool
CMS-216-94 Worksheet S-1 Part I, and CMS-2552-10 Worksheet D-4

Every filing, stage by stage

Explore the filings
01

The flow

One money path, four parties: who pays, the transplant hospital, the organ procurement organization, and who is paid. One party lit at a time, with the filing each figure comes from.

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02

By organ

Kidney, liver, heart, lung and pancreas. What OPOs received for each, and why kidneys are reported on a different page.

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03

Organ procurement organizations

Every OPO that filed, listed by name. Choose one to read its own figures on both sides of the flow.

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04

Transplant centers

The hospital side of the same organs, from each transplant hospital's own filing, one card per hospital and organ program for the chosen year.

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05

What the filings do not show

OPOs with no report whose period ends in the year, the choices filers can make, related organizations as the filer wrote them, and the figures no form asks for.

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Latest release

This release
fy2024-pe.v1.3a-beta.r5
Released Sep 19, 2026. Figures for the fiscal year ending 2024, from filings dated [2019-01-01,2026-01-01).
sha256 aae7000082c98184f87f5e122565e84a1031fb6cf90d14179a3411937edc82f0
Previous release
fy2024-pe.v1.3a-beta.r4
Released Sep 19, 2026.
sha256 09a741c14db21d186a3be134aa876b9889e578978be3549eed6ba4c13b6118a6