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

SAMUEL I PONIACHIK

Allopathic & Osteopathic Physicians Internal Medicine

NPI
1467485078
CMS profile
156453
Location
SAN MARCOS, CA

General Payments · PY2018–2024

$7,119.83

  • Reported across 266 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$515.75

32 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 $515.75 32

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
Gilead Sciences, Inc. $207.82 19
ViiV Healthcare Company $189.58 8
Abbott Laboratories $65.33 3
Theratechnologies Inc. $33.77 1
DEXCOM, INC. $19.25 1

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2018 $1,706.34 42
PY2019 $1,522.62 69
PY2020 $345.21 15
PY2021 $899.63 44
PY2022 $1,129.73 42
PY2023 $1,000.55 22
PY2024 $515.75 32

Payment records · PY2024 (32)

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 $22.97 02/02/2024 Food and Beverage Undisputed 01/23/2026 1125078959 CMS
Abbott Laboratories $16.61 05/22/2024 Food and Beverage Undisputed 01/23/2026 1125078961 CMS
Abbott Laboratories $25.75 08/12/2024 Food and Beverage Undisputed 01/23/2026 1125078963 CMS
Dexcom, Inc. $19.25 11/20/2024 Food and Beverage Undisputed 01/23/2026 1153333961 CMS
Gilead Sciences, Inc. $9.60 01/02/2024 Food and Beverage Undisputed 01/23/2026 1133766961 CMS
Gilead Sciences, Inc. $5.20 01/16/2024 Food and Beverage Undisputed 01/23/2026 1133766963 CMS
Gilead Sciences, Inc. $4.93 01/18/2024 Food and Beverage Undisputed 01/23/2026 1133766965 CMS
Gilead Sciences, Inc. $4.90 02/01/2024 Food and Beverage Undisputed 01/23/2026 1133766967 CMS
Gilead Sciences, Inc. $5.62 02/29/2024 Food and Beverage Undisputed 01/23/2026 1133766969 CMS
Gilead Sciences, Inc. $5.85 03/14/2024 Food and Beverage Undisputed 01/23/2026 1133766971 CMS
Gilead Sciences, Inc. $5.25 03/19/2024 Food and Beverage Undisputed 01/23/2026 1133766973 CMS
Gilead Sciences, Inc. $5.93 04/05/2024 Food and Beverage Undisputed 01/23/2026 1133766975 CMS
Gilead Sciences, Inc. $100.63 04/22/2024 Food and Beverage Undisputed 01/23/2026 1133766977 CMS
Gilead Sciences, Inc. $5.29 05/11/2024 Food and Beverage Undisputed 01/23/2026 1133766979 CMS
Gilead Sciences, Inc. $5.73 05/29/2024 Food and Beverage Undisputed 01/23/2026 1133766981 CMS
Gilead Sciences, Inc. $5.70 06/17/2024 Food and Beverage Undisputed 01/23/2026 1133766983 CMS
Gilead Sciences, Inc. $5.91 07/22/2024 Food and Beverage Undisputed 01/23/2026 1133766985 CMS
Gilead Sciences, Inc. $5.59 09/05/2024 Food and Beverage Undisputed 01/23/2026 1133766987 CMS
Gilead Sciences, Inc. $5.50 09/24/2024 Food and Beverage Undisputed 01/23/2026 1133766989 CMS
Gilead Sciences, Inc. $5.61 09/25/2024 Food and Beverage Undisputed 01/23/2026 1133766991 CMS
Gilead Sciences, Inc. $5.95 11/19/2024 Food and Beverage Undisputed 01/23/2026 1133766993 CMS
Gilead Sciences, Inc. $8.65 12/04/2024 Food and Beverage Undisputed 01/23/2026 1133766995 CMS
Gilead Sciences, Inc. $5.98 12/11/2024 Food and Beverage Undisputed 01/23/2026 1133766997 CMS
Theratechnologies Inc. $33.77 06/10/2024 Food and Beverage Undisputed 01/23/2026 1092908260 CMS
ViiV Healthcare Company $5.83 03/27/2024 Food and Beverage Undisputed 01/23/2026 1112803355 CMS
ViiV Healthcare Company $8.27 04/18/2024 Food and Beverage Undisputed 01/23/2026 1112700587 CMS
ViiV Healthcare Company $14.91 05/23/2024 Food and Beverage Undisputed 01/23/2026 1112762628 CMS
ViiV Healthcare Company $14.87 05/29/2024 Food and Beverage Undisputed 01/23/2026 1112819839 CMS
ViiV Healthcare Company $15.42 06/13/2024 Food and Beverage Undisputed 01/23/2026 1112704318 CMS
ViiV Healthcare Company $4.75 06/18/2024 Food and Beverage Undisputed 01/23/2026 1112755076 CMS
ViiV Healthcare Company $112.48 10/10/2024 Food and Beverage Undisputed 01/23/2026 1112807043 CMS
ViiV Healthcare Company $13.05 12/05/2024 Food and Beverage Undisputed 01/23/2026 1112738239 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.