Covered recipient · General Payments record
THEODORE Y KIM
Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology
General Payments · PY2018–2024
$23,315.55
- Reported across 103 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 |
|---|---|---|
| Travel and Lodging | $13,564.14 | 12 |
| Consulting Fee | $3,618.00 | 1 |
| Food and Beverage | $1,122.45 | 34 |
| Education | $150.00 | 1 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| Celltrion USA Inc. | $17,582.34 | 22 |
| Gilead Sciences, Inc. | $221.58 | 6 |
| Phathom Pharmaceuticals, Inc. | $143.75 | 2 |
| Regeneron Healthcare Solutions, Inc. | $121.84 | 1 |
| ABBVIE INC. | $107.52 | 6 |
| Madrigal Pharmaceuticals | $70.07 | 2 |
| PFIZER INC. | $67.42 | 3 |
| AIMMUNE THERAPEUTICS, INC. | $46.24 | 2 |
| Takeda Pharmaceuticals U.S.A., Inc. | $29.84 | 1 |
| GENZYME CORPORATION | $27.38 | 1 |
| Janssen Biotech, Inc. | $19.93 | 1 |
| Lilly USA, LLC | $16.68 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (48)
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
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.