PAUL M GARDNER
Allopathic & Osteopathic Physicians|Plastic Surgery NAPLES, FL NPI 1053446641
Browse related groups: Allopathic & Osteopathic Physicians|Plastic Surgery FL ABBVIE INC. All categories
General Payments — all program years on this page
$5,712.67
- Category: General Payments
- Program years: PY2018–2024
- Record count: 60
- As of (CMS publication): 2026-01-23
Latest program year (PY2024): $224.20 across 16 records · disputed records: 0
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
How this figure is calculated
- The total is the sum of the General Payments records CMS published for the labeled program year(s), exactly as published. Nothing is estimated, weighted, or combined across categories.
- General Payments only. Research and Ownership/Investment are separate datasets and are never summed with these figures; amounts are kept separate per program year.
- Featured-page threshold (a presentation gate, not a judgment): records>=3 OR total>=100 (all years).
- Methodology & Data — sourcing, labeling, and limitations.
By nature of payment
Latest program year (PY2024) · sorted by reported total.
| Nature of payment | Amount | Records |
|---|---|---|
| Food and Beverage | $224.20 | 16 |
By paying entity
Latest program year (PY2024) · sorted by reported total.
| Paying entity | Amount | Records |
|---|---|---|
| ABBVIE INC. | $204.58 | 15 |
| Kerecis Limited | $19.62 | 1 |
By program year
Records — PY2024 (16)
Provenance & corrections
- Dataset: CMS Open Payments — General Payments
- Source: CMS Open Payments dataset (bulk file)
- Publisher of source data: Centers for Medicare & Medicaid Services
- Generated from: OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv
One page per canonical provider; split Profile_IDs are merged via Associated_Covered_Recipient_Profile_ID_1/_2 from the Covered Recipient Profile Supplement.
Corrections to the substance of a record route to CMS through its review-and-dispute process; errors in how this site mirrors or displays a record route to us. Both paths are described in Methodology & Data.