Kowa Research Institute, Inc.
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Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Centers for Medicare & Medicaid Services, Open Payments
These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state.
Page 1 of 1; records 1–25 of 25 matching records. This page contains 25 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.
IndustryPayments · General Payments
Kowa Research Institute, Inc.
CMS reporting company ID 100000005591
General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types
Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00
Page 1 of 1; records 1–25 of 25 matching records. This page contains 25 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/company/100000005591?year=2020&recipient=all#records-h
CMS source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019
Cite these filtered records
The citation includes this program year, filters, data edition, and page of results.
- Plain
- Kowa Research Institute, Inc., CMS reporting company ID 100000005591. General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 1 of 1; records 1–25 of 25 matching records. This page contains 25 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/company/100000005591?year=2020&recipient=all#records-h. Source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019.
- APA 7
- IndustryPayments. (2026). Kowa Research Institute, Inc., CMS reporting company ID 100000005591. General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 1 of 1; records 1–25 of 25 matching records. This page contains 25 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/company/100000005591?year=2020&recipient=all#records-h. Source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019.
- Bluebook
- Kowa Research Institute, Inc., CMS reporting company ID 100000005591, IndustryPayments, General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 1 of 1; records 1–25 of 25 matching records. This page contains 25 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019. https://industrypayments.org/company/100000005591?year=2020&recipient=all#records-h.
Centers for Medicare & Medicaid Services, Open Payments
Citation formats are provided for reference; check the requirements of your publication.
Payment records · PY2020
Date, newest first, then reporting company; values as published by CMS.
General Payments · PY2020 · All recipient types · CMS publication 2026-06-30
25 matching records · $421,840.49 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.
Showing records 1–25 of 25.
| Recipient | Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|---|
| PETER P TOTH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $7,500.00 | 12/03/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656693 | CMS |
| BERNARD J GERSH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 12/03/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656785 | CMS |
| REZA DANA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,062.50 | 10/30/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656721 | CMS |
| JOHN D SHEPPARD Physician / non-physician practitioner | Kowa Research Institute, Inc. | $500.00 | 10/30/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656741 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 10/15/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656745 | CMS |
| HENRY GINSBERG Physician / non-physician practitioner | Kowa Research Institute, Inc. | $5,000.00 | 09/08/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656765 | CMS |
| RONALD DALMAN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $750.00 | 08/19/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656707 | CMS |
| MICHEL S MAKAROUN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 08/19/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656716 | CMS |
| ELIOT A BRINTON Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 08/19/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656771 | CMS |
| JOHN D SHEPPARD Physician / non-physician practitioner | Kowa Research Institute, Inc. | $750.00 | 08/05/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656733 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $750.00 | 08/05/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656737 | CMS |
| BERNARD J GERSH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 06/12/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656781 | CMS |
| PETER P TOTH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $7,500.00 | 06/08/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656689 | CMS |
| JOHN D SHEPPARD Physician / non-physician practitioner | Kowa Research Institute, Inc. | $625.00 | 06/08/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656729 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,500.00 | 04/23/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656749 | CMS |
| REZA DANA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,687.50 | 04/15/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656725 | CMS |
| ROHIT LOOMBA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,200.00 | 03/24/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656699 | CMS |
| MICHEL S MAKAROUN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $750.00 | 03/24/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656711 | CMS |
| RONALD DALMAN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $500.00 | 02/18/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656703 | CMS |
| KATHRYN COLBY Physician / non-physician practitioner | Kowa Research Institute, Inc. | $74.63 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656751 | CMS |
| KATHRYN COLBY Physician / non-physician practitioner | Kowa Research Institute, Inc. | $223.36 | 02/06/2020 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656755 | CMS |
| KEVIN ROBERT FLAHERTY Physician / non-physician practitioner | Kowa Research Institute, Inc. | $300.00 | 01/27/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656759 | CMS |
| BERNARD J GERSH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 01/14/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656775 | CMS |
| SEAN FENTON Physician / non-physician practitioner | Kowa Research Institute, Inc. | $40,400.00 | 01/08/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656679 | CMS |
| ELIZABETH SQUIERS Physician / non-physician practitioner | Kowa Research Institute, Inc. | $339,767.50 | 01/08/2020 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 724656683 | CMS |
Practitioner overview · all loaded program years
78 providers listed 300 records General Payments
General Payments to practitioners — all loaded program years
- Category: General Payments
- Program years: 2019, 2020, 2021, 2022, 2023, 2024, 2025
- Record count: 300
- Providers listed: 78
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
Coverage: program years 2019–2025, General Payments only, reported to physicians and non-physician practitioners. Payments to teaching hospitals are not included in these practitioner figures. Each figure is labeled with its category and program year; categories are never combined.
Practitioner payments by program year
| Program year | Reported | Records | Providers | Detail |
|---|---|---|---|---|
| PY2019 | $420,500.95 | 70 | 19 | This company in PY2019 → |
| PY2020 | $421,840.49 | 25 | 14 | This company in PY2020 → |
| PY2021 | $482,109.50 | 35 | 20 | This company in PY2021 → |
| PY2022 | $423,001.55 | 38 | 28 | This company in PY2022 → |
| PY2023 | $47,968.05 | 25 | 19 | This company in PY2023 → |
| PY2024 | $61,560.44 | 101 | 25 | This company in PY2024 → |
| PY2025 | $9,435.85 | 6 | 4 | This company in PY2025 → |
By recipient specialty (22)
Sorted by name; identical names by identifier.
Allopathic & Osteopathic Physicians 20 specialties 75 providers
- Dermatology 1
- Family Medicine 3
- Internal Medicine 4
- Internal Medicine · Cardiovascular Disease 4
- Internal Medicine · Endocrinology, Diabetes & Metabolism 4
- Internal Medicine · Gastroenterology 10
- Internal Medicine · Hematology & Oncology 4
- Internal Medicine · Hepatology 3
- Internal Medicine · Infectious Disease 2
- Internal Medicine · Medical Oncology 2
- Internal Medicine · Pulmonary Disease 1
- Internal Medicine · Transplant Hepatology 1
- Ophthalmology 28
- Ophthalmology · Ophthalmic Plastic and Reconstructive Surgery 1
- Ophthalmology · Retina Specialist 1
- Otolaryngology 1
- Pathology · Anatomic Pathology & Clinical Pathology 1
- Psychiatry & Neurology · Neurology 1
- Surgery · Vascular Surgery 2
- Transplant Surgery 1
Eye and Vision Services Providers 1 specialty 2 providers
Physician Assistants & Advanced Practice Nursing Providers 1 specialty 1 providers
Providers listed (78)
Sorted by name; identical names by identifier.
| Provider | Specialty | State | Records reported by this company |
|---|---|---|---|
| NORMAN H LIU | Allopathic & Osteopathic Physicians|Ophthalmology | CA | 1 |
| OSCAR W CUMMINGS | Allopathic & Osteopathic Physicians|Pathology|Anatomic Pathology & Clinical Pathology | IN | 3 |
| PARAG A MAJMUDAR | Allopathic & Osteopathic Physicians|Ophthalmology | IL | 1 |
| PAUL M RIDKER | Allopathic & Osteopathic Physicians|Internal Medicine|Cardiovascular Disease | MA | 3 |
| PETER P TOTH | Allopathic & Osteopathic Physicians|Family Medicine | IL | 8 |
| REZA DANA | Allopathic & Osteopathic Physicians|Ophthalmology | MA | 13 |
| ROBERT A HONKANEN | Allopathic & Osteopathic Physicians|Ophthalmology | NY | 1 |
| ROBERT H GROSS | Allopathic & Osteopathic Physicians|Ophthalmology | AZ | 2 |
| ROBERT HAROLD ECKEL | Allopathic & Osteopathic Physicians|Internal Medicine|Endocrinology, Diabetes & Metabolism | CO | 11 |
| ROBERT L FERRIS | Allopathic & Osteopathic Physicians|Otolaryngology | NC | 1 |
| ROBERTO J FIRPI- MORELL | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | FL | 2 |
| ROHIT LOOMBA | Allopathic & Osteopathic Physicians|Internal Medicine | CA | 16 |
| RONALD DALMAN | Allopathic & Osteopathic Physicians|Surgery|Vascular Surgery | CA | 4 |
| RYAN G MILLER | Eye and Vision Services Providers|Optometrist | CA | 1 |
| SADEER HANNUSH | Allopathic & Osteopathic Physicians|Ophthalmology | PA | 5 |
| SCOTT M FRIEDMAN | Allopathic & Osteopathic Physicians|Ophthalmology | FL | 1 |
| SEAN FENTON | Allopathic & Osteopathic Physicians|Family Medicine | NY | 4 |
| SOPHIE X DENG | Allopathic & Osteopathic Physicians|Ophthalmology | CA | 3 |
| STANLEY H HSIA | Allopathic & Osteopathic Physicians|Internal Medicine|Endocrinology, Diabetes & Metabolism | CA | 11 |
| STEPHEN EDWARD FISCHER | Allopathic & Osteopathic Physicians|Internal Medicine | FL | 8 |
| STEPHEN H CALDWELL | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | VA | 2 |
| STEPHEN PFLUGFELDER | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 12 |
| TAREK I HASSANEIN | Allopathic & Osteopathic Physicians|Internal Medicine|Hepatology | CA | 2 |
| ULA JURKUNAS | Allopathic & Osteopathic Physicians|Ophthalmology | MA | 2 |
| VINCENT A RESTIVO | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 1 |
| WILLIAM D TAP | Allopathic & Osteopathic Physicians|Internal Medicine|Hematology & Oncology | NY | 1 |
| YEN D NIEMAN | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 1 |
| YOAV GOLAN | Allopathic & Osteopathic Physicians|Internal Medicine|Infectious Disease | MA | 1 |