Covered recipient · General Payments record

SOE NAING

Allopathic & Osteopathic Physicians Internal Medicine Endocrinology, Diabetes & Metabolism

NPI: 1467650341
CMS profile: 21827
Location: FRESNO, CA

A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.

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General Payments · PY2023 · Entire year

$3,670.65

203 records · 0 disputed

Summary and payment records

CMS publication 2026-06-30

Read the payment records

“Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.”
— Centers for Medicare & Medicaid Services, Open Payments

A reported payment reflects a financial relationship a company disclosed. It does not indicate wrongdoing or a conflict of interest, and it says nothing about the quality of a provider's care.

These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

How these totals are calculated

This total is the sum of the individual General Payments record amounts CMS published for the labeled program year(s); each record amount is used unmodified. The total itself is computed by this site. 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.
Methodology & Data — sourcing, labeling, and limitations.

Provider summaries generated July 26, 2026. CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state. View the official CMS record ↗

By nature of payment

PY2023 · entire year · sorted by reported total

Nature of payment	Amount	Records
Food and Beverage	$3,670.65	203

By paying entity

PY2023 · entire year · sorted by reported total

Paying entity	Amount	Records
Lilly USA, LLC	$527.88	39
Novo Nordisk Inc	$343.68	22
Abbott Laboratories	$334.54	17
Corcept Therapeutics	$295.50	9
SANOFI-AVENTIS U.S. LLC	$230.57	6
Medtronic, Inc.	$198.16	4
MannKind Corporation	$175.17	22
Insulet Corporation	$157.81	12
Supernus Pharmaceuticals, Inc.	$156.15	14
Tandem Diabetes Care, Inc.	$139.39	6
Antares Pharma, Inc.	$129.56	8
Amgen Inc.	$110.09	5
Ultragenyx Pharmaceutical Inc.	$109.08	5
Dexcom, Inc.	$100.95	5
Horizon Therapeutics plc	$83.38	4
RECORDATI_RARE_DISEASES_INC.	$74.91	3
Boehringer Ingelheim Pharmaceuticals, Inc.	$66.72	3
Amryt Pharma Holdings Ltd	$55.53	2
Radius Health, Inc.	$49.31	2
Alexion Pharmaceuticals, Inc.	$48.42	2
Xeris Pharmaceuticals, Inc.	$34.80	2
ABBVIE INC.	$34.34	2
Nevro Corp.	$33.95	1
PFIZER INC.	$27.82	1
Ascendis Pharma Inc	$25.88	1
CeQur Corporation	$25.16	1
IBSA Pharma Inc.	$24.01	1
BETA BIONICS, INC.	$22.69	1
Kyowa Kirin, Inc.	$19.92	1
Esperion Therapeutics, Inc.	$18.03	1
AstraZeneca Pharmaceuticals LP	$17.25	1

Page 1 of 5; records 1–50 of 203 matching records. This page contains 50 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.

IndustryPayments · General Payments

SOE NAING

NPI 1467650341 · CMS profile ID 21827

Allopathic & Osteopathic Physicians / Internal Medicine / Endocrinology, Diabetes & Metabolism

FRESNO, CA

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types

Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00

Page 1 of 5; records 1–50 of 203 matching records. This page contains 50 records (maximum 50), not the full filtered export.

Filtered page: https://industrypayments.org/provider/npi-1467650341?year=2023&recipient=provider#records-h

CMS source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9

Cite these filtered records

The citation includes this program year, filters, data edition, and page of results.

Plain: SOE NAING, NPI 1467650341, CMS profile ID 21827. General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 1 of 5; records 1–50 of 203 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/provider/npi-1467650341?year=2023&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
APA 7: IndustryPayments. (2026). SOE NAING, NPI 1467650341, CMS profile ID 21827. General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 1 of 5; records 1–50 of 203 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/provider/npi-1467650341?year=2023&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
Bluebook: SOE NAING, NPI 1467650341, CMS profile ID 21827, IndustryPayments, General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 1 of 5; records 1–50 of 203 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9. https://industrypayments.org/provider/npi-1467650341?year=2023&recipient=provider#records-h.

Centers for Medicare & Medicaid Services, Open Payments

Citation formats are provided for reference; check the requirements of your publication.

General Payments only. Research Payments and Ownership/Investment Interests are separate datasets and are not included.

Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.

Centers for Medicare & Medicaid Services, Open Payments

These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.

CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state.

IndustryPayments.org is not a consumer reporting agency as defined by the Fair Credit Reporting Act. Do not use this site to determine any person's eligibility for employment, credentialing, insurance, credit, housing, or any other purpose covered by the FCRA.

Methodology: https://industrypayments.org/methodology

Payment records · PY2023

Ordering applied by this site (date, newest first, then paying entity) · record values are shown as CMS published them

General Payments · PY2023 · Physicians and non-physician practitioners · CMS publication 2026-06-30

203 matching records · $3,670.65 reported total · 0 disputed

Nature of payment: All payment types

Records imported here November 5, 2026 (UTC).

Link to these filtered records · CMS source dataset ↗

Download all 203 matching records (CSV)

CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.

Showing records 1–50 of 203.

Paying entity	Amount	Date	Nature of payment	Dispute status	Publication flags	Published	Record ID	Source
Novo Nordisk Inc	$5.13	12/21/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1002195987	CMS
Supernus Pharmaceuticals, Inc.	$31.77	12/16/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514675	CMS
MannKind Corporation	$4.75	12/15/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056286703	CMS
MannKind Corporation	$10.17	12/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056286697	CMS
Horizon Therapeutics plc	$26.01	12/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	987050415	CMS
Lilly USA, LLC	$6.04	12/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032227259	CMS
Lilly USA, LLC	$25.56	12/11/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032270867	CMS
Abbott Laboratories	$18.24	12/09/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1018928783	CMS
Tandem Diabetes Care, Inc.	$21.10	12/08/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1060276691	CMS
Novo Nordisk Inc	$22.10	12/06/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1002196133	CMS
RECORDATI_RARE_DISEASES_INC.	$26.17	12/06/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1060353861	CMS
MannKind Corporation	$6.12	12/05/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056286689	CMS
Supernus Pharmaceuticals, Inc.	$12.99	12/01/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514653	CMS
Supernus Pharmaceuticals, Inc.	$0.77	12/01/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514661	CMS
Supernus Pharmaceuticals, Inc.	$0.72	12/01/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514669	CMS
Corcept Therapeutics	$46.10	11/30/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050841345	CMS
Abbott Laboratories	$6.15	11/22/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1018924469	CMS
Lilly USA, LLC	$18.69	11/16/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032203711	CMS
Lilly USA, LLC	$3.69	11/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032203715	CMS
Lilly USA, LLC	$8.61	11/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032350585	CMS
MannKind Corporation	$3.79	11/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056286681	CMS
Lilly USA, LLC	$0.45	11/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032141385	CMS
Lilly USA, LLC	$16.93	11/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032141389	CMS
Corcept Therapeutics	$26.24	11/09/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050841363	CMS
Lilly USA, LLC	$23.78	11/09/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032306423	CMS
Abbott Laboratories	$6.55	11/07/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1018923217	CMS
Supernus Pharmaceuticals, Inc.	$12.50	11/01/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514647	CMS
Lilly USA, LLC	$19.00	10/30/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032350601	CMS
MannKind Corporation	$7.75	10/30/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056286675	CMS
Lilly USA, LLC	$16.93	10/27/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032306437	CMS
Corcept Therapeutics	$21.15	10/25/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050841361	CMS
Novo Nordisk Inc	$22.51	10/24/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1002196163	CMS
Esperion Therapeutics, Inc.	$18.03	10/23/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1062019103	CMS
Tandem Diabetes Care, Inc.	$27.75	10/18/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1060276665	CMS
Abbott Laboratories	$5.16	10/17/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1018917403	CMS
Supernus Pharmaceuticals, Inc.	$3.80	10/16/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514639	CMS
Lilly USA, LLC	$6.89	10/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032227265	CMS
Supernus Pharmaceuticals, Inc.	$19.78	10/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514631	CMS
Amgen Inc.	$32.96	10/12/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1020137421	CMS
Medtronic, Inc.	$28.12	10/11/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1025727981	CMS
Abbott Laboratories	$114.78	10/10/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1018915861	CMS
Lilly USA, LLC	$20.58	10/09/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032227271	CMS
Radius Health, Inc.	$29.73	10/05/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1024714295	CMS
MannKind Corporation	$7.47	10/04/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056286669	CMS
Novo Nordisk Inc	$21.03	10/04/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1002196105	CMS
RECORDATI_RARE_DISEASES_INC.	$24.92	10/03/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1060353859	CMS
SANOFI-AVENTIS U.S. LLC	$123.54	10/03/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1049995311	CMS
Horizon Therapeutics plc	$22.41	09/28/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	987050413	CMS
Supernus Pharmaceuticals, Inc.	$10.59	09/27/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054514623	CMS
Lilly USA, LLC	$6.43	09/25/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032141381	CMS

By program year

All program years on this page · sorted by year

Program year	Amount	Records
PY2019	$118.91	2
PY2020	$269.75	14
PY2021	$929.74	44
PY2022	$2,688.81	104
PY2023	$3,670.65	203
PY2024	$3,161.98	141
PY2025	$7,730.40	193

Source & provenance

Dataset: CMS Open Payments — General Payments
Publisher of source data: Centers for Medicare & Medicaid Services
CMS publication date: 2026-06-30
Program years on this page: 2019, 2020, 2021, 2022, 2023, 2024, 2025

Source files and profile matching

Source files: Dataset page · Bulk file · PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024 , PY2025
Generated from: OP_DTL_GNRL_PGYR2025_P06302026_06032026.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.