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.
Payment records · PY2021
Date, newest first, then reporting company; values as published by CMS.
General Payments · PY2021 · All recipient types · CMS publication 2026-06-30
35 matching records · $482,109.50 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
Download all 35 matching records (CSV)
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 1–35 of 35.
| Recipient | Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|---|
| REZA DANA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $375.00 | 12/28/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461848 | CMS |
| PETER P TOTH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $7,500.00 | 12/08/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461878 | CMS |
| BERNARD J GERSH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 11/29/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461876 | CMS |
| ELIOT A BRINTON Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 11/19/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461874 | CMS |
| NEAL P BARNEY Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,500.00 | 11/10/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461816 | CMS |
| REZA DANA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $375.00 | 09/16/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461846 | CMS |
| RONALD DALMAN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 08/12/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461830 | CMS |
| DAVID E AVIGAN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $500.00 | 08/11/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461862 | CMS |
| ROHIT LOOMBA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,800.00 | 08/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461818 | CMS |
| MICHEL S MAKAROUN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 08/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461828 | CMS |
| REZA DANA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $750.00 | 08/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461842 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $250.00 | 08/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461844 | CMS |
| ELIZABETH I BUCHBINDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $825.00 | 08/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461860 | CMS |
| ROHIT LOOMBA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,400.00 | 08/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461884 | CMS |
| ROBERT L FERRIS Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,240.00 | 07/22/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461858 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $250.00 | 07/15/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461840 | CMS |
| CHARLES MICHAEL RUDIN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 07/15/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461856 | CMS |
| HENRY GINSBERG Physician / non-physician practitioner | Kowa Research Institute, Inc. | $5,000.00 | 07/15/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461868 | CMS |
| HENRY GINSBERG Physician / non-physician practitioner | Kowa Research Institute, Inc. | $5,000.00 | 07/15/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461870 | CMS |
| BERNARD J GERSH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 07/15/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461872 | CMS |
| MICHEL S MAKAROUN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $2,000.00 | 06/22/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461824 | CMS |
| PETER P TOTH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $7,500.00 | 06/22/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461866 | CMS |
| WILLIAM D TAP Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,500.00 | 05/13/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461854 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $500.00 | 04/15/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461838 | CMS |
| MICHEL S MAKAROUN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 04/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461826 | CMS |
| JUSTIN F GAINOR Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 04/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461852 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $250.00 | 03/18/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461834 | CMS |
| REZA DANA Physician / non-physician practitioner | Kowa Research Institute, Inc. | $625.00 | 03/18/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461836 | CMS |
| EZRA EW COHEN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $3,000.00 | 03/18/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461850 | CMS |
| STEPHEN PFLUGFELDER Physician / non-physician practitioner | Kowa Research Institute, Inc. | $250.00 | 03/04/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461832 | CMS |
| SADEER HANNUSH Physician / non-physician practitioner | Kowa Research Institute, Inc. | $21,700.00 | 02/19/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461864 | CMS |
| RONALD DALMAN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,000.00 | 02/04/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461822 | CMS |
| MICHEL S MAKAROUN Physician / non-physician practitioner | Kowa Research Institute, Inc. | $1,500.00 | 01/21/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461820 | CMS |
| SEAN FENTON Physician / non-physician practitioner | Kowa Research Institute, Inc. | $35,025.00 | 01/14/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461880 | CMS |
| ELIZABETH SQUIERS Physician / non-physician practitioner | Kowa Research Institute, Inc. | $368,494.50 | 01/06/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 773461882 | 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 |
|---|---|---|---|
| AALAM SOHAL | Allopathic & Osteopathic Physicians|Internal Medicine|Hepatology | WA | 2 |
| ARPAN MOHANTY | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | MA | 1 |
| ARUNA D PRADHAN | Allopathic & Osteopathic Physicians|Internal Medicine|Cardiovascular Disease | MA | 1 |
| BELEN PALE ADLAWAN | Physician Assistants & Advanced Practice Nursing Providers|Nurse Practitioner|Family | TX | 9 |
| BERNARD J GERSH | Allopathic & Osteopathic Physicians|Internal Medicine|Cardiovascular Disease | MN | 8 |
| BLAKE A JONES | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | SD | 2 |
| BRUCE A SEGAL | Allopathic & Osteopathic Physicians|Ophthalmology | FL | 1 |
| CAROL AUNE | Eye and Vision Services Providers|Optometrist | NC | 1 |
| CHARLES CLIFTON WYKOFF | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 2 |
| CHARLES MICHAEL RUDIN | Allopathic & Osteopathic Physicians|Internal Medicine|Hematology & Oncology | NY | 1 |
| CYNTHIA LEVY | Allopathic & Osteopathic Physicians|Internal Medicine|Hepatology | FL | 5 |
| DA THUY VAN | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 1 |
| DAVID E AVIGAN | Allopathic & Osteopathic Physicians|Internal Medicine|Hematology & Oncology | MA | 1 |
| DAVID HOSFORD | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | NC | 17 |
| DAVID M BROWN | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 4 |
| DAVID WIRTA | Allopathic & Osteopathic Physicians|Ophthalmology | CA | 1 |
| DENNIS M MARCUS | Allopathic & Osteopathic Physicians|Ophthalmology | GA | 2 |
| ELIOT A BRINTON | Allopathic & Osteopathic Physicians|Internal Medicine|Endocrinology, Diabetes & Metabolism | UT | 9 |
| ELIZABETH I BUCHBINDER | Allopathic & Osteopathic Physicians|Internal Medicine|Medical Oncology | MA | 1 |
| ELIZABETH L HOHMANN | Allopathic & Osteopathic Physicians|Internal Medicine | MA | 2 |
| ELIZABETH SQUIERS | Allopathic & Osteopathic Physicians|Transplant Surgery | CA | 4 |
| ERIC SOOYONG AHN | Allopathic & Osteopathic Physicians|Ophthalmology|Ophthalmic Plastic and Reconstructive Surgery | CA | 3 |
| EUGENE E PROTZKO | Allopathic & Osteopathic Physicians|Ophthalmology | MD | 1 |
| EZRA EW COHEN | Allopathic & Osteopathic Physicians|Internal Medicine|Hematology & Oncology | CA | 1 |
| FRANCISCO J VELAZQUEZ | Allopathic & Osteopathic Physicians|Internal Medicine | TX | 2 |
| HENRY GINSBERG | Allopathic & Osteopathic Physicians|Internal Medicine|Endocrinology, Diabetes & Metabolism | NY | 14 |
| HERBERT LOYD BONKOVSKY | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | NC | 4 |
| INGRID URSULA SCOTT | Allopathic & Osteopathic Physicians|Ophthalmology | PA | 1 |
| IRA M JACOBSON | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | NY | 4 |
| JACOB JOSEPH | Allopathic & Osteopathic Physicians|Internal Medicine|Cardiovascular Disease | MA | 6 |
| JAMES H PEACE | Allopathic & Osteopathic Physicians|Ophthalmology|Retina Specialist | CA | 1 |
| JENNIFER L KIM | Allopathic & Osteopathic Physicians|Ophthalmology | GA | 1 |
| JESSICA R ALLEGRETTI | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | MA | 1 |
| JOHN D SHEPPARD | Allopathic & Osteopathic Physicians|Ophthalmology | VA | 4 |
| JONATHAN H ZIPPIN | Allopathic & Osteopathic Physicians|Dermatology | NY | 1 |
| JONATHAN WILLIS OBERT | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | IN | 8 |
| JOSEPH TAUBER | Allopathic & Osteopathic Physicians|Ophthalmology | MO | 2 |
| JUSTIN F GAINOR | Allopathic & Osteopathic Physicians|Internal Medicine|Medical Oncology | MA | 1 |
| KATHRYN COLBY | Allopathic & Osteopathic Physicians|Ophthalmology | NY | 8 |
| KEILA HOOVER | Allopathic & Osteopathic Physicians|Family Medicine | FL | 5 |
| KENT L WELLISH | Allopathic & Osteopathic Physicians|Ophthalmology | NV | 1 |
| KEVIN ROBERT FLAHERTY | Allopathic & Osteopathic Physicians|Internal Medicine|Pulmonary Disease | MI | 1 |
| KHURRAM BARI | Allopathic & Osteopathic Physicians|Internal Medicine|Transplant Hepatology | OH | 2 |
| KRIS V KOWDLEY | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | WA | 12 |
| KYLE M RHODES | Allopathic & Osteopathic Physicians|Ophthalmology | TX | 1 |
| MARK SULKOWSKI | Allopathic & Osteopathic Physicians|Internal Medicine|Infectious Disease | MD | 1 |
| MICHEL S MAKAROUN | Allopathic & Osteopathic Physicians|Surgery|Vascular Surgery | PA | 6 |
| NADEGE T GUNN | Allopathic & Osteopathic Physicians|Internal Medicine|Gastroenterology | TX | 9 |
| NAVIN H TEKWANI | Allopathic & Osteopathic Physicians|Ophthalmology | MO | 2 |
| NEAL P BARNEY | Allopathic & Osteopathic Physicians|Ophthalmology | WI | 1 |