Septodont 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 2 of 3; records 51–100 of 115 matching records. This page contains 50 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.
IndustryPayments · General Payments
Septodont Inc.
CMS reporting company ID 100000005685
General Payments, PY2021; 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 2 of 3; records 51–100 of 115 matching records. This page contains 50 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/company/100000005685?year=2021&recipient=all&page=2#records-h
CMS source: https://openpaymentsdata.cms.gov/dataset/0380bbeb-aea1-58b6-b708-829f92a48202
Cite these filtered records
The citation includes this program year, filters, data edition, and page of results.
- Plain
- Septodont Inc., CMS reporting company ID 100000005685. General Payments, PY2021; 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 2 of 3; records 51–100 of 115 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/company/100000005685?year=2021&recipient=all&page=2#records-h. Source: https://openpaymentsdata.cms.gov/dataset/0380bbeb-aea1-58b6-b708-829f92a48202.
- APA 7
- IndustryPayments. (2026). Septodont Inc., CMS reporting company ID 100000005685. General Payments, PY2021; 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 2 of 3; records 51–100 of 115 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/company/100000005685?year=2021&recipient=all&page=2#records-h. Source: https://openpaymentsdata.cms.gov/dataset/0380bbeb-aea1-58b6-b708-829f92a48202.
- Bluebook
- Septodont Inc., CMS reporting company ID 100000005685, IndustryPayments, General Payments, PY2021; 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 2 of 3; records 51–100 of 115 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/0380bbeb-aea1-58b6-b708-829f92a48202. https://industrypayments.org/company/100000005685?year=2021&recipient=all&page=2#records-h.
Centers for Medicare & Medicaid Services, Open Payments
Citation formats are provided for reference; check the requirements of your publication.
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
115 matching records · $108,361.45 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
Download all 115 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 51–100 of 115.
| Recipient | Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|---|
| HOWARD STEVEN GLAZER Physician / non-physician practitioner | Septodont Inc. | $1,100.00 | 08/16/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223641 | CMS |
| MARCUS KARL MERCIER Physician / non-physician practitioner | Septodont Inc. | $38.41 | 08/12/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223803 | CMS |
| MONIKA KUMAR Physician / non-physician practitioner | Septodont Inc. | $16.69 | 08/11/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223739 | CMS |
| DAVID FOX GROSSMAN Physician / non-physician practitioner | Septodont Inc. | $38.41 | 08/03/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223665 | CMS |
| CONNOR DANG Physician / non-physician practitioner | Septodont Inc. | $85.33 | 07/22/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223545 | CMS |
| MARIELLA DE STEFANO Physician / non-physician practitioner | Septodont Inc. | $13.71 | 07/22/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223559 | CMS |
| ROBERT M MCCREADY Physician / non-physician practitioner | Septodont Inc. | $38.41 | 07/22/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223795 | CMS |
| STANLEY FREDERICK MALAMED Physician / non-physician practitioner | Septodont Inc. | $1,000.00 | 07/21/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223763 | CMS |
| APRAJITA SINGH Physician / non-physician practitioner | Septodont Inc. | $85.33 | 07/21/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223923 | CMS |
| SCOTT MICHAEL WEYERS Physician / non-physician practitioner | Septodont Inc. | $38.41 | 07/13/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223981 | CMS |
| STANLEY FREDERICK MALAMED Physician / non-physician practitioner | Septodont Inc. | $15,000.00 | 06/30/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223759 | CMS |
| ROBERT H ELLIS III Physician / non-physician practitioner | Septodont Inc. | $38.41 | 06/18/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223593 | CMS |
| NANDITA RUSHI PANCHAL Physician / non-physician practitioner | Septodont Inc. | $15.01 | 06/17/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223839 | CMS |
| LANA K ANDERSON Physician / non-physician practitioner | Septodont Inc. | $14.59 | 06/10/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223491 | CMS |
| WILLIAM C BUSCH Physician / non-physician practitioner | Septodont Inc. | $36.29 | 06/10/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223533 | CMS |
| CAITLYN HALL Physician / non-physician practitioner | Septodont Inc. | $36.29 | 06/10/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223679 | CMS |
| TUCKER VANYPEREN Physician / non-physician practitioner | Septodont Inc. | $36.29 | 06/10/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223973 | CMS |
| MARK A ROETTGER Physician / non-physician practitioner | Septodont Inc. | $2,500.00 | 05/30/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223871 | CMS |
| ASHLEY L FIELDS Physician / non-physician practitioner | Septodont Inc. | $38.41 | 05/24/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223607 | CMS |
| BRENT ALLEN SPEAR Physician / non-physician practitioner | Septodont Inc. | $38.41 | 05/24/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223937 | CMS |
| ALLAN D REICHMAN Physician / non-physician practitioner | Septodont Inc. | $24.14 | 05/21/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223861 | CMS |
| GRANT ROBERT SMITH Physician / non-physician practitioner | Septodont Inc. | $24.14 | 05/21/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223927 | CMS |
| HOWARD STEVEN GLAZER Physician / non-physician practitioner | Septodont Inc. | $1,100.00 | 05/15/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223637 | CMS |
| HOWARD STEVEN GLAZER Physician / non-physician practitioner | Septodont Inc. | $1,100.00 | 05/13/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223633 | CMS |
| HOWARD STEVEN GLAZER Physician / non-physician practitioner | Septodont Inc. | $1,000.00 | 05/09/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223629 | CMS |
| STEPHEN K RUSSELL Physician / non-physician practitioner | Septodont Inc. | $11.89 | 04/22/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223879 | CMS |
| COREY JENSEN Physician / non-physician practitioner | Septodont Inc. | $28.65 | 04/21/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223687 | CMS |
| JUAN F YEPES Physician / non-physician practitioner | Septodont Inc. | $207.80 | 04/21/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223991 | CMS |
| M BRAD FORREST Physician / non-physician practitioner | Septodont Inc. | $38.41 | 04/20/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223611 | CMS |
| MICHAEL PHAM Physician / non-physician practitioner | Septodont Inc. | $179.52 | 04/12/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223847 | CMS |
| KEVIN R FRAWLEY Physician / non-physician practitioner | Septodont Inc. | $42.16 | 04/06/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223616 | CMS |
| STANLEY FREDERICK MALAMED Physician / non-physician practitioner | Septodont Inc. | $15,000.00 | 03/31/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223755 | CMS |
| DAVID KARWACKI Physician / non-physician practitioner | Septodont Inc. | $440.61 | 03/30/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223705 | CMS |
| LAUREN KUHN NUTH Physician / non-physician practitioner | Septodont Inc. | $387.34 | 03/22/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223731 | CMS |
| STEVEN JAMES MERCHANT Physician / non-physician practitioner | Septodont Inc. | $42.16 | 03/18/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223799 | CMS |
| CHAD E BOGER Physician / non-physician practitioner | Septodont Inc. | $89.81 | 03/17/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223505 | CMS |
| SAULO GERALDELI Physician / non-physician practitioner | Septodont Inc. | $38.41 | 03/17/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223621 | CMS |
| ROBERT SALEHRABI Physician / non-physician practitioner | Septodont Inc. | $2,000.00 | 03/17/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223889 | CMS |
| STEPHEN C DOWELL Physician / non-physician practitioner | Septodont Inc. | $12.78 | 03/16/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223575 | CMS |
| WILLIAM C BUSCH Physician / non-physician practitioner | Septodont Inc. | $11.35 | 03/12/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223527 | CMS |
| NAZLI MASSARAT ASRAR Physician / non-physician practitioner | Septodont Inc. | $13.45 | 03/09/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223501 | CMS |
| ARTI DAHIYA Physician / non-physician practitioner | Septodont Inc. | $38.41 | 03/09/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223541 | CMS |
| LAUREN KUHN NUTH Physician / non-physician practitioner | Septodont Inc. | $38.41 | 03/09/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223723 | CMS |
| LAUREN KUHN NUTH Physician / non-physician practitioner | Septodont Inc. | $3.40 | 03/09/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223727 | CMS |
| ROBERT M PESKIN Physician / non-physician practitioner | Septodont Inc. | $1,000.00 | 03/09/2021 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223843 | CMS |
| MICHAEL B ROGERS Physician / non-physician practitioner | Septodont Inc. | $12.97 | 03/03/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223875 | CMS |
| DAVID LEE EWING Physician / non-physician practitioner | Septodont Inc. | $13.80 | 03/02/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223598 | CMS |
| LAURA ELLEN SUTTON JOHNSON Physician / non-physician practitioner | Septodont Inc. | $38.41 | 03/02/2021 | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223697 | CMS |
| HOWARD STEVEN GLAZER Physician / non-physician practitioner | Septodont Inc. | $1,000.00 | 02/25/2021 | Compensation for serving as faculty or as a speaker for a medical education program | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223625 | CMS |
| THOMAS JOHN MESCHKE Physician / non-physician practitioner | Septodont Inc. | $50.41 | 02/21/2021 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 841223807 | CMS |
Practitioner overview · all loaded program years
7,457 providers listed 9,001 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: 9,001
- Providers listed: 7,457
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 | $205,097.17 | 333 | 245 | This company in PY2019 → |
| PY2020 | $309,550.01 | 3,507 | 3,469 | This company in PY2020 → |
| PY2021 | $108,361.45 | 115 | 91 | This company in PY2021 → |
| PY2022 | $153,325.27 | 1,052 | 967 | This company in PY2022 → |
| PY2023 | $286,501.57 | 751 | 656 | This company in PY2023 → |
| PY2024 | $289,429.18 | 1,604 | 1,384 | This company in PY2024 → |
| PY2025 | $328,463.85 | 1,639 | 1,168 | This company in PY2025 → |
By recipient specialty (21)
Sorted by name; identical names by identifier.
Allopathic & Osteopathic Physicians 6 specialties 28 providers
Dental Providers 14 specialties 7,393 providers
- Dental Hygienist 1
- Dentist 2,351
- Dentist · Dental Anesthesiology 3
- Dentist · Dental Public Health 21
- Dentist · Endodontics 634
- Dentist · General Practice 3,723
- Dentist · Oral and Maxillofacial Pathology 4
- Dentist · Oral and Maxillofacial Surgery 134
- Dentist · Orofacial Pain 2
- Dentist · Orthodontics and Dentofacial Orthopedics 42
- Dentist · Pediatric Dentistry 287
- Dentist · Periodontics 132
- Dentist · Prosthodontics 58
- Denturist 1
Physician Assistants & Advanced Practice Nursing Providers 1 specialty 1 providers
Providers listed (7,457)
Sorted by name; identical names by identifier.
| Provider | Specialty | State | Records reported by this company |
|---|---|---|---|
| A AL GULUM | Dental Providers|Dentist | NY | 1 |
| A BRUCE STEWART | Dental Providers|Dentist|General Practice | NY | 1 |
| A EUGENE HILTON III | Dental Providers|Dentist|General Practice | NM | 1 |
| A MARGRETTA TOMB | Dental Providers|Dentist | NY | 1 |
| AAKASH CHAMU MUDALIAR | Dental Providers|Dentist|General Practice | MD | 1 |
| AAKASH SHAH | Dental Providers|Dentist|General Practice | MI | 1 |
| AARON CHARLES KNOP | Dental Providers|Dentist | TN | 1 |
| AARON CHASE SOUTHERLAND | Dental Providers|Dentist|Oral and Maxillofacial Surgery | OK | 2 |
| AARON CHAUNCEY ROWBOTTOM | Dental Providers|Dentist | MO | 1 |
| AARON COHENOUR | Dental Providers|Dentist|General Practice | OK | 1 |
| AARON COREY POWERS | Dental Providers|Dentist|General Practice | KY | 1 |
| AARON FISHER | Dental Providers|Dentist|General Practice | MI | 1 |
| AARON J CREGGER | Dental Providers|Dentist | MO | 1 |
| AARON JACOB UFBERG | Dental Providers|Dentist | PA | 1 |
| AARON JEFFREY GRIER | Dental Providers|Dentist|General Practice | MO | 1 |
| AARON JOHN MOEGGENBORG | Dental Providers|Dentist|General Practice | MI | 1 |
| AARON KENT IP | Dental Providers|Dentist|General Practice | TX | 1 |
| AARON M BUMANN | Dental Providers|Dentist|Pediatric Dentistry | MO | 1 |
| AARON M CRAIG | Dental Providers|Dentist|General Practice | KS | 1 |
| AARON MICHAEL HAVENS | Dental Providers|Dentist|Orthodontics and Dentofacial Orthopedics | MI | 1 |
| AARON NEPHI LEWIS | Dental Providers|Dentist|General Practice | TX | 1 |
| AARON P BURLESON | Dental Providers|Dentist|Endodontics | SC | 1 |
| AARON R WELK | Dental Providers|Dentist|Endodontics | OR | 2 |
| AARON RUSS JENSEN | Dental Providers|Dentist|Endodontics | CA | 1 |
| AARON SCOTT COHEN | Dental Providers|Dentist|Endodontics | CA | 1 |
| AARON SCOTT PERKINS | Dental Providers|Dentist|General Practice | WV | 1 |
| AARON THOMAS MCCANN | Dental Providers|Dentist|Endodontics | NY | 1 |
| AARON WILDUNG | Dental Providers|Dentist|General Practice | AZ | 2 |
| AARTHI RAGHAVAN | Dental Providers|Dentist | IL | 1 |
| AATIF ANSARI | Dental Providers|Dentist | IN | 1 |
| ABBAS FAZEL | Dental Providers|Dentist|General Practice | AZ | 1 |
| ABBAS MOHAMMADI | Dental Providers|Dentist|General Practice | CT | 1 |
| ABBAS RAISSI | Dental Providers|Dentist|Endodontics | CA | 1 |
| ABBE A ORLANSKY | Dental Providers|Dentist|General Practice | PA | 1 |
| ABBY JOANNA SHANNON | Dental Providers|Dentist | TX | 1 |
| ABDALHAMEED MADWAR | Dental Providers|Dentist | IL | 1 |
| ABDUL-LATIF HASHWI | Dental Providers|Dentist|General Practice | MI | 1 |
| ABDULGHANI AMRO | Dental Providers|Dentist|General Practice | CA | 1 |
| ABDULLA ZOOBI | Dental Providers|Dentist | NY | 2 |
| ABEER A HAFEZ | Dental Providers|Dentist|Endodontics | CA | 1 |
| ABEER D MIKHA | Dental Providers|Dentist | IL | 3 |
| ABHEER NANDAKUMAR JAYAKAR | Dental Providers|Dentist|General Practice | MN | 1 |
| ABHINAV BHATNAGAR | Dental Providers|Dentist | OK | 1 |
| ABHISHEK AVINASH MOGRE | Dental Providers|Dentist|Oral and Maxillofacial Surgery | CA | 1 |
| ABIGAIL BRYSON MANTER | Dental Providers|Dentist|General Practice | ME | 1 |
| ABIGAIL ELLIOTT TUCKER | Dental Providers|Dentist|General Practice | AL | 1 |
| ABRAHAM JASKIEL | Dental Providers|Dentist|General Practice | FL | 1 |
| ABRAHIM SETOODEH | Dental Providers|Dentist | AZ | 1 |
| ABY A JACOB | Dental Providers|Dentist | TX | 3 |
| ADAM A KUIPERS | Dental Providers|Dentist|General Practice | FL | 1 |