Covered recipient · General Payments record
LUKASZ KOWALCZYK
Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology
General Payments · PY2018–2024
$36,746.92
- Reported across 205 records
- CMS publication 2026-01-23
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
How these totals are 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
PY2024 · sorted by reported total
| Nature of payment | Amount | Records |
|---|---|---|
| Food and Beverage | $652.28 | 31 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| Gilead Sciences, Inc. | $130.03 | 7 |
| ABBVIE INC. | $88.87 | 4 |
| Janssen Biotech, Inc. | $56.07 | 3 |
| Lilly USA, LLC | $49.61 | 2 |
| Celgene Corporation | $45.99 | 2 |
| Merck Sharp & Dohme Corporation | $43.54 | 2 |
| Madrigal Pharmaceuticals | $38.58 | 1 |
| QOL Medical, LLC | $33.52 | 2 |
| Ardelyx, Inc. | $31.47 | 1 |
| E.R. Squibb & Sons, L.L.C. | $27.93 | 1 |
| GENZYME CORPORATION | $21.32 | 1 |
| PFIZER INC. | $19.21 | 1 |
| Amgen Inc. | $19.04 | 1 |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $17.20 | 1 |
| Takeda Pharmaceuticals U.S.A., Inc. | $14.99 | 1 |
| INTERCEPT PHARMACEUTICALS, INC. | $14.91 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (31)
Sorted by paying entity, then date · as published by CMS
Source & provenance
- Dataset
- CMS Open Payments — General Payments
- Publisher of source data
- Centers for Medicare & Medicaid Services
- CMS publication date
- 2026-01-23
- Program years on this page
- 2018, 2019, 2020, 2021, 2022, 2023, 2024
- Source files
- Dataset page · Bulk file · PY2018 , PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024
- Generated from
- OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv
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