Covered recipient · General Payments record
THEODORE J KOH
Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology
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
$2,033.36
96 records · 0 disputed
“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 |
|---|---|---|
| Food and Beverage | $2,014.10 | 95 |
| Education | $19.26 | 1 |
By paying entity
PY2024 · entire year · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| ABBVIE INC. | $606.85 | 29 |
| Takeda Pharmaceuticals U.S.A., Inc. | $290.26 | 14 |
| Janssen Biotech, Inc. | $192.93 | 10 |
| Regeneron Healthcare Solutions, Inc. | $113.22 | 4 |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $112.16 | 7 |
| Lilly USA, LLC | $90.49 | 4 |
| GENZYME CORPORATION | $73.50 | 2 |
| Madrigal Pharmaceuticals | $69.07 | 2 |
| IRONWOOD PHARMACEUTICALS, INC | $65.22 | 3 |
| QOL Medical, LLC | $63.77 | 3 |
| Intercept Pharmaceuticals, Inc. | $62.90 | 3 |
| Merck Sharp & Dohme LLC | $62.87 | 3 |
| Gilead Sciences, Inc. | $39.89 | 2 |
| Celgene Corporation | $34.23 | 2 |
| Ardelyx, Inc. | $25.35 | 1 |
| Ipsen Biopharmaceuticals, Inc | $21.02 | 1 |
| Teva Pharmaceuticals USA, Inc. | $19.79 | 1 |
| Celltrion USA Inc. | $19.26 | 1 |
| Organon Llc | $18.23 | 1 |
| Braintree Laboratories, Inc. | $18.18 | 1 |
| PFIZER INC. | $17.60 | 1 |
| Cumberland Pharmaceuticals, Inc. | $16.57 | 1 |
Page 1 of 2; records 1–50 of 96 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
THEODORE J KOH
NPI 1114931037 · CMS profile ID 50410
Allopathic & Osteopathic Physicians / Internal Medicine / Gastroenterology
CAMILLUS, NY
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 96 matching records. This page contains 50 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/provider/npi-1114931037?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
- THEODORE J KOH, NPI 1114931037, CMS profile ID 50410. 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 96 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/provider/npi-1114931037?year=2024&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff.
- APA 7
- IndustryPayments. (2026). THEODORE J KOH, NPI 1114931037, CMS profile ID 50410. 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 96 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/provider/npi-1114931037?year=2024&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff.
- Bluebook
- THEODORE J KOH, NPI 1114931037, CMS profile ID 50410, 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 96 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-1114931037?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
96 matching records · $2,033.36 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 96.
| Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|
| ABBVIE INC. | $1.13 | 12/20/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104093010 | CMS |
| ABBVIE INC. | $23.51 | 12/19/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104093008 | CMS |
| QOL Medical, LLC | $23.81 | 12/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1147714389 | CMS |
| ABBVIE INC. | $12.17 | 12/11/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104093006 | CMS |
| Janssen Biotech, Inc. | $23.26 | 12/09/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1078416796 | CMS |
| Madrigal Pharmaceuticals | $38.60 | 12/05/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1144173155 | CMS |
| ABBVIE INC. | $22.26 | 11/26/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104093004 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $14.78 | 11/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153444789 | CMS |
| Janssen Biotech, Inc. | $27.80 | 11/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1078416613 | CMS |
| ABBVIE INC. | $14.34 | 11/12/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104093002 | CMS |
| PFIZER INC. | $17.60 | 11/08/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1131028003 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $15.60 | 11/06/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153684637 | CMS |
| Ipsen Biopharmaceuticals, Inc | $21.02 | 11/01/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1091991787 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $31.85 | 10/30/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605441 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $18.15 | 10/29/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605437 | CMS |
| Regeneron Healthcare Solutions, Inc. | $26.82 | 10/25/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1114090417 | CMS |
| ABBVIE INC. | $17.44 | 10/23/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104093000 | CMS |
| Janssen Biotech, Inc. | $15.60 | 10/21/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1078416693 | CMS |
| ABBVIE INC. | $18.51 | 10/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092998 | CMS |
| Madrigal Pharmaceuticals | $30.47 | 10/16/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1144173153 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $13.07 | 10/16/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605433 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $18.58 | 10/09/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153476622 | CMS |
| Gilead Sciences, Inc. | $19.33 | 10/08/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133775237 | CMS |
| Janssen Biotech, Inc. | $13.94 | 10/02/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1078416670 | CMS |
| QOL Medical, LLC | $19.54 | 09/11/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1147714387 | CMS |
| ABBVIE INC. | $16.94 | 09/10/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092996 | CMS |
| ABBVIE INC. | $17.61 | 09/07/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092994 | CMS |
| Intercept Pharmaceuticals, Inc. | $17.86 | 09/04/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1113643685 | CMS |
| ABBVIE INC. | $19.50 | 08/23/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092992 | CMS |
| ABBVIE INC. | $19.48 | 08/22/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092990 | CMS |
| ABBVIE INC. | $17.47 | 08/12/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092988 | CMS |
| Janssen Biotech, Inc. | $18.72 | 08/12/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1078416595 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $21.69 | 08/12/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605430 | CMS |
| Celltrion USA Inc. | $19.26 | 08/09/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1075853709 | CMS |
| ABBVIE INC. | $19.88 | 08/07/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092986 | CMS |
| ABBVIE INC. | $23.17 | 08/05/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092984 | CMS |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $15.51 | 07/31/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153696291 | CMS |
| ABBVIE INC. | $17.90 | 07/30/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092982 | CMS |
| ABBVIE INC. | $19.96 | 07/26/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092978 | CMS |
| ABBVIE INC. | $17.67 | 07/26/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092980 | CMS |
| IRONWOOD PHARMACEUTICALS, INC | $20.01 | 07/26/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1153727089 | CMS |
| GENZYME CORPORATION | $34.02 | 07/24/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1139974577 | CMS |
| ABBVIE INC. | $14.85 | 07/23/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1104092976 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $19.06 | 07/19/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605426 | CMS |
| Teva Pharmaceuticals USA, Inc. | $19.79 | 07/18/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1151588766 | CMS |
| Braintree Laboratories, Inc. | $18.18 | 07/17/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1125515653 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $22.54 | 07/12/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605422 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $25.00 | 07/08/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1137605418 | CMS |
| Regeneron Healthcare Solutions, Inc. | $29.21 | 07/04/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1114090415 | CMS |
| Gilead Sciences, Inc. | $20.56 | 06/29/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1133775235 | 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.