Covered recipient · General Payments record
HESHAM MOHAMED ELGOUHARI
Allopathic & Osteopathic Physicians Internal Medicine Hepatology
A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.
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General Payments · PY2024 · Entire year
$13,557.90
54 records · 0 disputed
Other CMS categories — not shown on this page
Research Payments
CMS also publishes Research Payments as a separate dataset. This site does not currently mirror it, and no research figure is shown on this page. This provider appears in that dataset.
“If you are a physician who served as a principal investigator on a research study, you may see the payments associated with that research study listed under your name. This does not necessarily mean the payments are attributed to you. The dollar amount of the record corresponds to the total payment; the amounts are not attributed to each individual on the record.”
— Centers for Medicare & Medicaid Services, Open Payments Frequently Asked Questions, FAQ #12224
These records are published by CMS and can be viewed on this provider’s official CMS record. View this provider on CMS Open Payments ↗
“Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.”
— Centers for Medicare & Medicaid Services, Open Payments
A reported payment reflects a financial relationship a company disclosed. It does not indicate wrongdoing or a conflict of interest, and it says nothing about the quality of a provider's care.
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.
A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.
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.
- Methodology & Data — sourcing, labeling, and limitations.
Provider summaries generated . 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. View the official CMS record ↗
By nature of payment
PY2024 · entire year · sorted by reported total
| Nature of payment | Amount | Records |
|---|---|---|
| Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | $10,810.00 | 4 |
| Travel and Lodging | $1,742.77 | 15 |
| Food and Beverage | $1,005.13 | 35 |
By paying entity
PY2024 · entire year · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| Gilead Sciences, Inc. | $12,377.11 | 18 |
| Eli Lilly and Company | $771.87 | 17 |
| ABBVIE INC. | $102.02 | 5 |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $84.01 | 5 |
| ORPHALAN INC | $81.73 | 4 |
| Madrigal Pharmaceuticals | $80.43 | 2 |
| Ipsen Biopharmaceuticals, Inc | $39.88 | 2 |
| Echosens North America, Inc. | $20.85 | 1 |
Page 1 of 2; records 1–50 of 54 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
HESHAM MOHAMED ELGOUHARI
NPI 1104096726 · CMS profile ID 140362
Allopathic & Osteopathic Physicians / Internal Medicine / Hepatology
DENISON, TX
A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.
A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.
General Payments, PY2024; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; 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 2; records 1–50 of 54 matching records. This page contains 50 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/provider/npi-1104096726?year=2024&recipient=provider#records-h
CMS source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff
Cite these filtered records
The citation includes this program year, filters, data edition, and page of results.
- Plain
- HESHAM MOHAMED ELGOUHARI, NPI 1104096726, CMS profile ID 140362. General Payments, PY2024; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; 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 2; records 1–50 of 54 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/provider/npi-1104096726?year=2024&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff.
- APA 7
- IndustryPayments. (2026). HESHAM MOHAMED ELGOUHARI, NPI 1104096726, CMS profile ID 140362. General Payments, PY2024; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; 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 2; records 1–50 of 54 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/provider/npi-1104096726?year=2024&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff.
- Bluebook
- HESHAM MOHAMED ELGOUHARI, NPI 1104096726, CMS profile ID 140362, IndustryPayments, General Payments, PY2024; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; 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 2; records 1–50 of 54 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff. https://industrypayments.org/provider/npi-1104096726?year=2024&recipient=provider#records-h.
Centers for Medicare & Medicaid Services, Open Payments
Citation formats are provided for reference; check the requirements of your publication.
Payment records · PY2024
Ordering applied by this site (date, newest first, then paying entity) · record values are shown as CMS published them
General Payments · PY2024 · Physicians and non-physician practitioners · CMS publication 2026-06-30
54 matching records · $13,557.90 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 1–50 of 54.
| Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|
| Gilead Sciences, Inc. | $3,030.00 | 12/20/2024 | 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 | 1133606712 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $16.95 | 12/17/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153602857 | CMS |
| Gilead Sciences, Inc. | $3,940.00 | 12/12/2024 | 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 | 1133606710 | CMS |
| ORPHALAN INC | $21.10 | 11/21/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1154764204 | CMS |
| Gilead Sciences, Inc. | $17.22 | 11/20/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1156084521 | CMS |
| Madrigal Pharmaceuticals | $49.20 | 11/16/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1144165203 | CMS |
| Gilead Sciences, Inc. | $114.62 | 11/04/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807829 | CMS |
| Ipsen Biopharmaceuticals, Inc | $22.98 | 10/22/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1091952733 | CMS |
| Madrigal Pharmaceuticals | $31.23 | 10/15/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1144165201 | CMS |
| ORPHALAN INC | $19.48 | 10/02/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1154764029 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $21.92 | 09/30/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153415383 | CMS |
| Gilead Sciences, Inc. | $29.73 | 09/17/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807827 | CMS |
| Gilead Sciences, Inc. | $16.44 | 08/27/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807825 | CMS |
| Eli Lilly and Company | $13.52 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155952308 | CMS |
| Eli Lilly and Company | $13.07 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155952310 | CMS |
| Eli Lilly and Company | $6.53 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155953530 | CMS |
| Eli Lilly and Company | $5.49 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155953854 | CMS |
| Eli Lilly and Company | $51.53 | 08/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155953856 | CMS |
| Eli Lilly and Company | $56.20 | 08/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155958560 | CMS |
| Eli Lilly and Company | $13.52 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959356 | CMS |
| Eli Lilly and Company | $70.71 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959358 | CMS |
| Eli Lilly and Company | $4.99 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959360 | CMS |
| Eli Lilly and Company | $4.99 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959362 | CMS |
| Eli Lilly and Company | $169.00 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959364 | CMS |
| Eli Lilly and Company | $186.84 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959366 | CMS |
| Eli Lilly and Company | $23.40 | 08/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959368 | CMS |
| Eli Lilly and Company | $2.49 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959640 | CMS |
| Eli Lilly and Company | $32.77 | 08/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155959642 | CMS |
| Eli Lilly and Company | $93.42 | 08/18/2024 | Travel and Lodging | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155960858 | CMS |
| Eli Lilly and Company | $23.40 | 08/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1155960860 | CMS |
| Gilead Sciences, Inc. | $18.94 | 08/14/2024 | Food and Beverage | No dispute reported | Delay: No Change: NEW | 06/30/2026 | 1156084465 | CMS |
| Gilead Sciences, Inc. | $9.02 | 08/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807821 | CMS |
| Gilead Sciences, Inc. | $12.51 | 08/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807823 | CMS |
| Gilead Sciences, Inc. | $600.00 | 08/08/2024 | 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 | 1133606716 | CMS |
| ABBVIE INC. | $26.97 | 08/01/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1103685107 | CMS |
| ORPHALAN INC | $20.31 | 07/29/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1154763795 | CMS |
| ABBVIE INC. | $16.01 | 07/23/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1103685105 | CMS |
| Ipsen Biopharmaceuticals, Inc | $16.90 | 07/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1091952731 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $17.83 | 07/09/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153578063 | CMS |
| Echosens North America, Inc. | $20.85 | 06/17/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1154982178 | CMS |
| Gilead Sciences, Inc. | $17.19 | 05/02/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807819 | CMS |
| ABBVIE INC. | $20.36 | 04/16/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1103685103 | CMS |
| Gilead Sciences, Inc. | $3,240.00 | 03/21/2024 | 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 | 1133606714 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $13.75 | 03/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153559491 | CMS |
| Gilead Sciences, Inc. | $13.84 | 03/07/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807817 | CMS |
| Gilead Sciences, Inc. | $49.99 | 03/02/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133807815 | CMS |
| Gilead Sciences, Inc. | $298.50 | 03/02/2024 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133867064 | CMS |
| Gilead Sciences, Inc. | $350.00 | 03/02/2024 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133867066 | CMS |
| Gilead Sciences, Inc. | $509.70 | 03/02/2024 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133867068 | CMS |
| ABBVIE INC. | $21.64 | 02/29/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1103685101 | CMS |
By program year
All program years on this page · sorted by year
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
- 2019, 2020, 2021, 2022, 2023, 2024, 2025
Source files and profile matching
- Source files
- Dataset page · Bulk file · PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024 , PY2025
- Generated from
- OP_DTL_GNRL_PGYR2025_P06302026_06032026.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.