High Risk

Gift of Life Donor Program

Philadelphia, PA · CMS 39P002 · EIN 237388767

Forensic Risk Score

23.1

0–100 scale (composite)

Anomaly Severity

28.6

Within normal range

Cost per Organ

$47K

Rank #13 of 55

Donor Yield

2.65

Rank #33 of 55 · organs/donor

PADV (score: 0.05, cluster: High Risk). $47,390/organ, 2.652 organs/donor, 157.46 organs/million pop.

Financial Health

Cost reports, 990 filings, and wealth indicators

Total Costs

$89.5M

Latest fiscal year

Cost per Donor

$126K

Rank #10/55

Net Assets

$104.1M

1.11x expenses

Admin Cost %

11.4%

Non-program overhead

5-Year Cost Trend

2019 → 2020 → 2021 → 2022 → 2023 → 2024

$49.2M$89.5M

Beneish M-Score

-2.26

2024

-2.31

2023

-2.25

2022

-2.30

2021

-2.37

2020

Values above -1.78 indicate elevated financial manipulation risk

HCRIS vs 990 Cross-Reference

Expense gap: 41.2% between CMS cost report and IRS 990 filing

Clinical Performance

Donors, organs, and procurement efficiency

Deceased Donors

712

Latest year

Organs Transplanted

1,888

Organs per Million

157.5

Rank #19/55

Referral Conversion

156.1%

Eligible referrals → donors

vs. National Benchmarks

Cost per Organ Transplanted$47K

National median: $79K ▼ below

Cost per Donor$126K

National median: $235K ▼ below

Donor Yield (organs/donor)2.652

National median: $3.5 ▼ below

Admin Cost %11.38%

National median: $18% ▼ below

Regulatory & Oversight

Congressional findings, survey citations, and structural breaks

Network

Vendor relationships, cross-OPO linkages, and lockstep patterns

Top Vendors (990 Part IX)

Vendor	Amount	Services
VENTURE JETS INC	$8.6M	TRANSPORTATION SERVICES
EUROFINS VRL INC	$6.9M	LABORATORY SERVICES
NATIONWIDE ORGAN RECOVERY TRANSPORT	$2.9M	TRANSPORTATION SERVICES
QUICK COURIER SERVICE	$1.6M	TRANSPORTATION SERVICES
MJ SETTELEN CONSTRUCTION LLC	$777K	CONSTRUCTION SERVICES

Lockstep Cost Correlations

No lockstep patterns detected

Cross-OPO Linkage Suspicion

Linked OPO	Suspicion Score	Signal Count
GALL	—	—

Peer Comparison

OPOs most similar to PADV (High Risk cluster)

OPO	Cluster	Anomaly Score	FLMP Distance
KYDA	2	0.1193	6.696
NYRT	2	0.0481	7.433
MNOP	2	0.0770	7.961
TXGF	2	0.0552	8.371
MIOP	2	0.0865	9.350
TXSA	2	0.0354	9.387
CADN	2	0.0086	9.621
CASD	2	0.0455	9.701
PATF	2	0.0361	9.729
ILIP	2	0.0623	9.934

Data sourced from CMS HCRIS, IRS TEOS, OPTN/SRTR, CDC MCOD, and WHO/GODT. Every number traceable to a SHA-256 hashed federal source document.