Covered recipient · General Payments record
MICHAEL J KOUFOS
Dental Providers Dentist Orthodontics and Dentofacial Orthopedics
General Payments · PY2018–2024
$7,043.70
- Reported across 81 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 | $219.58 | 7 |
| Consulting Fee | $110.00 | 2 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| Align Technology, Inc. | $168.96 | 5 |
| GC America Inc. | $91.79 | 2 |
| Forestadent USA, Inc. | $68.83 | 2 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (9)
Sorted by paying entity, then date · as published by CMS
| Paying entity | Amount | Date | Nature of payment | Dispute status | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|
| Align Technology, Inc. | $75.00 | 03/06/2024 | Consulting Fee | Undisputed | 01/23/2026 | 1153238921 | CMS |
| Align Technology, Inc. | $20.42 | 03/21/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1153174244 | CMS |
| Align Technology, Inc. | $17.94 | 04/18/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1153174242 | CMS |
| Align Technology, Inc. | $35.00 | 07/17/2024 | Consulting Fee | Undisputed | 01/23/2026 | 1153245791 | CMS |
| Align Technology, Inc. | $20.60 | 12/05/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1153174246 | CMS |
| Forestadent USA, Inc. | $20.09 | 04/15/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1106607166 | CMS |
| Forestadent USA, Inc. | $48.74 | 07/23/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1106607175 | CMS |
| GC America Inc. | $30.00 | 02/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1146799270 | CMS |
| GC America Inc. | $61.79 | 02/27/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1146799272 | 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.