Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · CMS publication 2026-06-30 View official record Methodology

Covered recipient · General Payments record

EVAN C KOWALSKI

Allopathic & Osteopathic Physicians Surgery

NPI
1073174108
CMS profile
6886959
Location
GRAND RAPIDS, MI

General Payments · PY2024–2025

$2,473.73

  • Reported across 13 records
  • CMS publication 2026-06-30

Latest program year · PY2025

$2,464.02

12 records · 0 disputed

Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.

How these totals are calculated
  • This total is the sum of the individual General Payments record amounts CMS published for the labeled program year(s); each record amount is used unmodified. The total itself is computed by this site. 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

PY2025 · sorted by reported total

Nature of paymentAmountRecords
Education $1,000.00 1
Food and Beverage $812.06 9
Travel and Lodging $651.96 2

By paying entity

PY2025 · sorted by reported total

Paying entityAmountRecords
INTUITIVE SURGICAL, INC. $1,168.76 5
Enterra Medical, Inc. $953.42 3
W. L. Gore & Associates, Inc. $341.84 4

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2024 $9.71 1
PY2025 $2,464.02 12

Payment records · PY2025 (12)

Ordering applied by this site (paying entity, then date) · record values are shown as CMS published them

Program year 2025 2024 Record-level detail is published for PY2025; earlier years are summarised in “By program year”.
Paying entity Amount Date Nature of payment Dispute status Published Record ID Source
Enterra Medical, Inc. $383.97 10/01/2025 Travel and Lodging Undisputed 06/30/2026 1253281374 CMS
Enterra Medical, Inc. $301.46 10/01/2025 Food and Beverage Undisputed 06/30/2026 1253281378 CMS
Enterra Medical, Inc. $267.99 10/01/2025 Travel and Lodging Undisputed 06/30/2026 1253281382 CMS
INTUITIVE SURGICAL, INC. $28.98 04/10/2025 Food and Beverage Undisputed 06/30/2026 1236622338 CMS
INTUITIVE SURGICAL, INC. $1,000.00 04/10/2025 Education Undisputed 06/30/2026 1236622340 CMS
INTUITIVE SURGICAL, INC. $108.26 06/17/2025 Food and Beverage Undisputed 06/30/2026 1236622344 CMS
INTUITIVE SURGICAL, INC. $6.36 09/09/2025 Food and Beverage Undisputed 06/30/2026 1236622346 CMS
INTUITIVE SURGICAL, INC. $25.16 11/25/2025 Food and Beverage Undisputed 06/30/2026 1236622342 CMS
W. L. Gore & Associates, Inc. $164.14 05/28/2025 Food and Beverage Undisputed 06/30/2026 1220974024 CMS
W. L. Gore & Associates, Inc. $97.26 06/17/2025 Food and Beverage Undisputed 06/30/2026 1220974054 CMS
W. L. Gore & Associates, Inc. $69.84 07/22/2025 Food and Beverage Undisputed 06/30/2026 1220974026 CMS
W. L. Gore & Associates, Inc. $10.60 07/22/2025 Food and Beverage Undisputed 06/30/2026 1220974028 CMS

Source & provenance

Dataset
CMS Open Payments — General Payments
Publisher of source data
Centers for Medicare & Medicaid Services
CMS publication date
2026-06-30
Program years on this page
2024, 2025
Source files
Dataset page · Bulk file · PY2024 , PY2025
Generated from
OP_DTL_GNRL_PGYR2025_P06302026_06032026.csv

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