Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · as published 2026-01-23 View official record Methodology

Covered recipient · General Payments record

SUNIL KAPUR

Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology

NPI
1235168048
CMS profile
11048
Location
MILWAUKEE, WI

General Payments · PY2018–2024

$7,370.04

  • Reported across 19 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$3,327.96

10 records · 0 disputed

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 paymentAmountRecords
Consulting Fee $2,550.00 2
Food and Beverage $453.67 6
Travel and Lodging $324.29 2

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
Abbott Laboratories $3,327.96 10

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2018 $35.00 1
PY2019 $122.75 1
PY2022 $304.61 2
PY2023 $3,579.72 5
PY2024 $3,327.96 10

Payment records · PY2024 (10)

Sorted by paying entity, then date · as published by CMS

Program year 2024 2018201920222023 Record-level detail is published for PY2024; earlier years are summarised in “By program year”.
Paying entity Amount Date Nature of payment Dispute status Published Record ID Source
Abbott Laboratories $2,000.00 03/12/2024 Consulting Fee Undisputed 01/23/2026 1125396934 CMS
Abbott Laboratories $91.17 04/15/2024 Food and Beverage Undisputed 01/23/2026 1124913108 CMS
Abbott Laboratories $30.02 05/13/2024 Food and Beverage Undisputed 01/23/2026 1124913098 CMS
Abbott Laboratories $113.55 06/17/2024 Food and Beverage Undisputed 01/23/2026 1124913100 CMS
Abbott Laboratories $79.37 07/26/2024 Food and Beverage Undisputed 01/23/2026 1124913102 CMS
Abbott Laboratories $29.74 07/26/2024 Food and Beverage Undisputed 01/23/2026 1124913104 CMS
Abbott Laboratories $109.82 10/25/2024 Food and Beverage Undisputed 01/23/2026 1124913106 CMS
Abbott Laboratories $315.27 12/16/2024 Travel and Lodging Undisputed 01/23/2026 1125396936 CMS
Abbott Laboratories $9.02 12/16/2024 Travel and Lodging Undisputed 01/23/2026 1125396940 CMS
Abbott Laboratories $550.00 12/25/2024 Consulting Fee Undisputed 01/23/2026 1125396938 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, 2022, 2023, 2024
Source files
Dataset page · Bulk file · PY2018 , PY2019 , PY2022 , PY2023 , PY2024
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.