Covered recipient · General Payments record
SAMUEL KUGEL
Allopathic & Osteopathic Physicians Psychiatry & Neurology Psychiatry
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
$873.88
38 records · 0 disputed
“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 . 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 | $873.88 | 38 |
By paying entity
PY2023 · entire year · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| Teva Pharmaceuticals USA, Inc. | $751.26 | 34 |
| Neurocrine Biosciences, Inc. | $98.79 | 3 |
| ABBVIE INC. | $23.83 | 1 |
Page 1 of 1; records 1–38 of 38 matching records. This page contains 38 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.
IndustryPayments · General Payments
SAMUEL KUGEL
NPI 1497813968 · CMS profile ID 67359
Allopathic & Osteopathic Physicians / Psychiatry & Neurology / Psychiatry
NATIONAL CITY, 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.
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 1; records 1–38 of 38 matching records. This page contains 38 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/provider/npi-1497813968?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
- SAMUEL KUGEL, NPI 1497813968, CMS profile ID 67359. 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 1; records 1–38 of 38 matching records. This page contains 38 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/provider/npi-1497813968?year=2023&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
- APA 7
- IndustryPayments. (2026). SAMUEL KUGEL, NPI 1497813968, CMS profile ID 67359. 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 1; records 1–38 of 38 matching records. This page contains 38 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/provider/npi-1497813968?year=2023&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
- Bluebook
- SAMUEL KUGEL, NPI 1497813968, CMS profile ID 67359, 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 1; records 1–38 of 38 matching records. This page contains 38 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9. https://industrypayments.org/provider/npi-1497813968?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.
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
38 matching records · $873.88 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
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 1–38 of 38.
| Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|
| Teva Pharmaceuticals USA, Inc. | $11.03 | 12/23/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784115 | CMS |
| Teva Pharmaceuticals USA, Inc. | $42.97 | 12/23/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784117 | CMS |
| Teva Pharmaceuticals USA, Inc. | $24.67 | 12/12/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784109 | CMS |
| Neurocrine Biosciences, Inc. | $35.85 | 12/06/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1052069985 | CMS |
| Neurocrine Biosciences, Inc. | $38.61 | 12/05/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1052069991 | CMS |
| Teva Pharmaceuticals USA, Inc. | $25.90 | 12/05/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784107 | CMS |
| Teva Pharmaceuticals USA, Inc. | $33.61 | 12/02/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784105 | CMS |
| Teva Pharmaceuticals USA, Inc. | $28.32 | 11/30/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784103 | CMS |
| Teva Pharmaceuticals USA, Inc. | $28.35 | 11/21/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784101 | CMS |
| Teva Pharmaceuticals USA, Inc. | $19.81 | 11/18/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784099 | CMS |
| ABBVIE INC. | $23.83 | 11/14/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 997695141 | CMS |
| Teva Pharmaceuticals USA, Inc. | $11.08 | 11/11/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784097 | CMS |
| Teva Pharmaceuticals USA, Inc. | $28.51 | 11/10/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784095 | CMS |
| Teva Pharmaceuticals USA, Inc. | $12.35 | 11/08/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784093 | CMS |
| Teva Pharmaceuticals USA, Inc. | $37.02 | 11/02/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784091 | CMS |
| Teva Pharmaceuticals USA, Inc. | $28.16 | 10/28/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784089 | CMS |
| Neurocrine Biosciences, Inc. | $24.33 | 10/23/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1052069887 | CMS |
| Teva Pharmaceuticals USA, Inc. | $13.77 | 10/20/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784087 | CMS |
| Teva Pharmaceuticals USA, Inc. | $10.06 | 10/18/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784085 | CMS |
| Teva Pharmaceuticals USA, Inc. | $10.96 | 10/14/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784081 | CMS |
| Teva Pharmaceuticals USA, Inc. | $18.08 | 10/14/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784083 | CMS |
| Teva Pharmaceuticals USA, Inc. | $17.65 | 09/25/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784055 | CMS |
| Teva Pharmaceuticals USA, Inc. | $30.05 | 09/21/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784041 | CMS |
| Teva Pharmaceuticals USA, Inc. | $34.88 | 09/19/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784049 | CMS |
| Teva Pharmaceuticals USA, Inc. | $27.81 | 09/15/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784045 | CMS |
| Teva Pharmaceuticals USA, Inc. | $37.90 | 09/07/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784043 | CMS |
| Teva Pharmaceuticals USA, Inc. | $32.01 | 09/02/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784021 | CMS |
| Teva Pharmaceuticals USA, Inc. | $28.71 | 08/15/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784025 | CMS |
| Teva Pharmaceuticals USA, Inc. | $19.98 | 07/21/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056783997 | CMS |
| Teva Pharmaceuticals USA, Inc. | $30.41 | 07/18/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784001 | CMS |
| Teva Pharmaceuticals USA, Inc. | $4.00 | 07/14/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784013 | CMS |
| Teva Pharmaceuticals USA, Inc. | $23.73 | 07/14/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784015 | CMS |
| Teva Pharmaceuticals USA, Inc. | $3.91 | 07/10/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784005 | CMS |
| Teva Pharmaceuticals USA, Inc. | $21.33 | 07/10/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056784007 | CMS |
| Teva Pharmaceuticals USA, Inc. | $16.62 | 05/26/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056783993 | CMS |
| Teva Pharmaceuticals USA, Inc. | $14.29 | 04/22/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056783973 | CMS |
| Teva Pharmaceuticals USA, Inc. | $4.34 | 04/17/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056783979 | CMS |
| Teva Pharmaceuticals USA, Inc. | $18.99 | 03/16/2023 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1056783965 | CMS |
By program year
All program years on this page · sorted by year
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
Source files and profile matching
- Generated from
- OP_DTL_GNRL_PGYR2024_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.