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

GARY KAO

Allopathic & Osteopathic Physicians Pain Medicine Interventional Pain Medicine

NPI
1346582095
CMS profile
4224196
Location
MIDDLEBURG, FL

General Payments · PY2018–2024

$26,442.33

  • Reported across 375 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$4,379.86

88 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
Food and Beverage $4,094.77 86
Travel and Lodging $285.09 2

By paying entity

PY2024 · sorted by reported total

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2018 $3,626.21 12
PY2019 $684.90 10
PY2020 $1,517.13 14
PY2021 $1,269.37 31
PY2022 $6,444.22 113
PY2023 $8,520.64 107
PY2024 $4,379.86 88

Payment records · PY2024 (88)

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

Program year 2024 201820192020202120222023 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 $25.86 01/19/2024 Food and Beverage Undisputed 01/23/2026 1125002022 CMS
Abbott Laboratories $120.78 01/19/2024 Food and Beverage Undisputed 01/23/2026 1125002024 CMS
Abbott Laboratories $18.54 02/27/2024 Food and Beverage Undisputed 01/23/2026 1125002026 CMS
Abbott Laboratories $18.08 12/13/2024 Food and Beverage Undisputed 01/23/2026 1125002028 CMS
ABBVIE INC. $21.17 04/17/2024 Food and Beverage Undisputed 01/23/2026 1104029305 CMS
ABBVIE INC. $27.52 05/30/2024 Food and Beverage Undisputed 01/23/2026 1104029307 CMS
Boston Scientific Corporation $140.36 01/02/2024 Food and Beverage Undisputed 01/23/2026 1069138104 CMS
Boston Scientific Corporation $149.74 05/23/2024 Food and Beverage Undisputed 01/23/2026 1092407392 CMS
Collegium Pharmaceutical, Inc. $16.34 01/13/2024 Food and Beverage Undisputed 01/23/2026 1135205986 CMS
Collegium Pharmaceutical, Inc. $17.94 02/08/2024 Food and Beverage Undisputed 01/23/2026 1135216969 CMS
Collegium Pharmaceutical, Inc. $17.55 02/29/2024 Food and Beverage Undisputed 01/23/2026 1135225344 CMS
Collegium Pharmaceutical, Inc. $16.32 03/26/2024 Food and Beverage Undisputed 01/23/2026 1135233027 CMS
Collegium Pharmaceutical, Inc. $21.08 04/22/2024 Food and Beverage Undisputed 01/23/2026 1135243791 CMS
Collegium Pharmaceutical, Inc. $5.84 05/09/2024 Food and Beverage Undisputed 01/23/2026 1135252237 CMS
Collegium Pharmaceutical, Inc. $23.56 05/28/2024 Food and Beverage Undisputed 01/23/2026 1135259298 CMS
Collegium Pharmaceutical, Inc. $3.28 07/03/2024 Food and Beverage Undisputed 01/23/2026 1135272566 CMS
Collegium Pharmaceutical, Inc. $23.91 07/23/2024 Food and Beverage Undisputed 01/23/2026 1135279577 CMS
Collegium Pharmaceutical, Inc. $23.38 08/13/2024 Food and Beverage Undisputed 01/23/2026 1135287588 CMS
Collegium Pharmaceutical, Inc. $23.88 11/04/2024 Food and Beverage Undisputed 01/23/2026 1135321420 CMS
Collegium Pharmaceutical, Inc. $7.87 11/19/2024 Food and Beverage Undisputed 01/23/2026 1135327481 CMS
Collegium Pharmaceutical, Inc. $23.89 12/12/2024 Food and Beverage Undisputed 01/23/2026 1135336746 CMS
Curonix LLC $18.31 04/09/2024 Food and Beverage Undisputed 01/23/2026 1132908692 CMS
Ferring Pharmaceuticals Inc. $25.93 02/15/2024 Food and Beverage Undisputed 01/23/2026 1137485577 CMS
Forte Bio-Pharma LLC $13.97 08/15/2024 Food and Beverage Undisputed 01/23/2026 1142418025 CMS
Forte Bio-Pharma LLC $17.58 09/05/2024 Food and Beverage Undisputed 01/23/2026 1142418027 CMS
Forte Bio-Pharma LLC $14.47 12/17/2024 Food and Beverage Undisputed 01/23/2026 1142418029 CMS
Lilly USA, LLC $28.40 10/28/2024 Food and Beverage Undisputed 01/23/2026 1134994936 CMS
Medtronic, Inc. $15.74 03/04/2024 Food and Beverage Undisputed 01/23/2026 1119278110 CMS
Medtronic, Inc. $143.20 03/26/2024 Food and Beverage Undisputed 01/23/2026 1119278098 CMS
Medtronic, Inc. $17.61 04/03/2024 Food and Beverage Undisputed 01/23/2026 1119278100 CMS
Medtronic, Inc. $24.96 05/22/2024 Food and Beverage Undisputed 01/23/2026 1119278108 CMS
Medtronic, Inc. $24.19 06/18/2024 Food and Beverage Undisputed 01/23/2026 1119278102 CMS
Medtronic, Inc. $175.56 07/13/2024 Food and Beverage Undisputed 01/23/2026 1119278106 CMS
Medtronic, Inc. $41.16 07/13/2024 Food and Beverage Undisputed 01/23/2026 1119278116 CMS
Medtronic, Inc. $19.11 07/23/2024 Food and Beverage Undisputed 01/23/2026 1119278104 CMS
Medtronic, Inc. $1.38 07/31/2024 Food and Beverage Undisputed 01/23/2026 1119278112 CMS
Medtronic, Inc. $15.46 07/31/2024 Food and Beverage Undisputed 01/23/2026 1119278114 CMS
Medtronic, Inc. $4.88 10/23/2024 Food and Beverage Undisputed 01/23/2026 1119278124 CMS
Medtronic, Inc. $23.03 10/30/2024 Food and Beverage Undisputed 01/23/2026 1119278118 CMS
Medtronic, Inc. $130.05 11/06/2024 Food and Beverage Undisputed 01/23/2026 1119278122 CMS
Medtronic, Inc. $18.04 11/07/2024 Food and Beverage Undisputed 01/23/2026 1119278120 CMS
Medtronic, Inc. $122.56 12/12/2024 Food and Beverage Undisputed 01/23/2026 1119278126 CMS
Nalu Medical, Inc. $12.90 05/31/2024 Food and Beverage Undisputed 01/23/2026 1133988875 CMS
Nalu Medical, Inc. $72.59 05/31/2024 Food and Beverage Undisputed 01/23/2026 1133988887 CMS
Nalu Medical, Inc. $68.75 06/01/2024 Food and Beverage Undisputed 01/23/2026 1133988871 CMS
Nalu Medical, Inc. $28.00 06/01/2024 Travel and Lodging Undisputed 01/23/2026 1133988873 CMS
Nalu Medical, Inc. $60.09 06/01/2024 Food and Beverage Undisputed 01/23/2026 1133988881 CMS
Nalu Medical, Inc. $65.00 06/01/2024 Food and Beverage Undisputed 01/23/2026 1133988883 CMS
Nalu Medical, Inc. $71.70 06/01/2024 Food and Beverage Undisputed 01/23/2026 1133988885 CMS
Nalu Medical, Inc. $257.09 06/01/2024 Travel and Lodging Undisputed 01/23/2026 1133988893 CMS
Nalu Medical, Inc. $42.82 06/21/2024 Food and Beverage Undisputed 01/23/2026 1133988879 CMS
Nalu Medical, Inc. $130.02 07/12/2024 Food and Beverage Undisputed 01/23/2026 1133988889 CMS
Nalu Medical, Inc. $18.06 08/19/2024 Food and Beverage Undisputed 01/23/2026 1133988877 CMS
Nalu Medical, Inc. $133.79 11/20/2024 Food and Beverage Undisputed 01/23/2026 1133988891 CMS
PAINTEQ LLC $108.84 01/10/2024 Food and Beverage Undisputed 01/23/2026 1141996968 CMS
PAINTEQ LLC $20.50 03/19/2024 Food and Beverage Undisputed 01/23/2026 1141996972 CMS
PAINTEQ LLC $120.74 04/25/2024 Food and Beverage Undisputed 01/23/2026 1141996975 CMS
PAINTEQ LLC $103.02 08/22/2024 Food and Beverage Undisputed 01/23/2026 1141996979 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $19.25 01/03/2024 Food and Beverage Undisputed 01/23/2026 1153504149 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $18.43 01/11/2024 Food and Beverage Undisputed 01/23/2026 1153555821 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $18.28 05/01/2024 Food and Beverage Undisputed 01/23/2026 1153647994 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $9.08 05/15/2024 Food and Beverage Undisputed 01/23/2026 1153601779 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $8.89 05/22/2024 Food and Beverage Undisputed 01/23/2026 1153634798 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $16.90 05/30/2024 Food and Beverage Undisputed 01/23/2026 1153645290 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $6.21 07/17/2024 Food and Beverage Undisputed 01/23/2026 1153467075 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $7.73 07/23/2024 Food and Beverage Undisputed 01/23/2026 1153636072 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $6.45 08/14/2024 Food and Beverage Undisputed 01/23/2026 1153484599 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $2.13 08/14/2024 Food and Beverage Undisputed 01/23/2026 1153596953 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $20.58 08/14/2024 Food and Beverage Undisputed 01/23/2026 1153606556 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $5.09 09/19/2024 Food and Beverage Undisputed 01/23/2026 1153585730 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $21.24 10/14/2024 Food and Beverage Undisputed 01/23/2026 1153590808 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $23.32 12/18/2024 Food and Beverage Undisputed 01/23/2026 1153410246 CMS
Spinal Simplicity, LLC $122.13 01/23/2024 Food and Beverage Undisputed 01/23/2026 1144042435 CMS
Spinal Simplicity, LLC $13.34 01/23/2024 Food and Beverage Undisputed 01/23/2026 1144042437 CMS
Spinal Simplicity, LLC $135.47 04/24/2024 Food and Beverage Undisputed 01/23/2026 1144042439 CMS
Spinal Simplicity, LLC $32.41 08/01/2024 Food and Beverage Undisputed 01/23/2026 1144042441 CMS
Spinal Simplicity, LLC $21.50 11/19/2024 Food and Beverage Undisputed 01/23/2026 1144042443 CMS
Spinal Simplicity, LLC $95.63 12/09/2024 Food and Beverage Undisputed 01/23/2026 1144042445 CMS
SPR Therapeutics, Inc $14.78 02/29/2024 Food and Beverage Undisputed 01/23/2026 1104927183 CMS
TerSera Therapeutics LLC $23.44 01/05/2024 Food and Beverage Undisputed 01/23/2026 1144714507 CMS
TerSera Therapeutics LLC $13.89 03/21/2024 Food and Beverage Undisputed 01/23/2026 1144714509 CMS
Valinor Pharma, LLC $18.52 02/14/2024 Food and Beverage Undisputed 01/23/2026 1130827610 CMS
Vertos Medical, Inc. $130.22 02/22/2024 Food and Beverage Undisputed 01/23/2026 1133346043 CMS
Vertos Medical, Inc. $28.94 05/08/2024 Food and Beverage Undisputed 01/23/2026 1133346047 CMS
Vertos Medical, Inc. $146.40 05/09/2024 Food and Beverage Undisputed 01/23/2026 1133346041 CMS
Vertos Medical, Inc. $163.78 07/12/2024 Food and Beverage Undisputed 01/23/2026 1133346039 CMS
Vertos Medical, Inc. $169.02 07/13/2024 Food and Beverage Undisputed 01/23/2026 1133346037 CMS
Vertos Medical, Inc. $110.42 08/12/2024 Food and Beverage Undisputed 01/23/2026 1133346045 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.