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

DANIEL J KOWAL

Allopathic & Osteopathic Physicians Radiology Diagnostic Radiology

NPI
1760690416
CMS profile
35109
Location
TEMPLETON, MA

General Payments · PY2018–2024

$159,745.34

  • Reported across 57 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$52,193.12

18 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
Consulting Fee $52,174.50 17
Food and Beverage $18.62 1

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
NeuroLogica Corporation, A Subsidiary of Samsung Electronics $52,193.12 18

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2018 $22.78 1
PY2019 $20.28 1
PY2020 $17.10 1
PY2021 $9,259.06 4
PY2022 $34,658.00 12
PY2023 $63,575.00 20
PY2024 $52,193.12 18

Payment records · PY2024 (18)

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
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $1,837.50 01/31/2024 Consulting Fee Undisputed 01/23/2026 1153994795 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 02/14/2024 Consulting Fee Undisputed 01/23/2026 1153994767 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $525.00 02/28/2024 Consulting Fee Undisputed 01/23/2026 1153994769 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 03/07/2024 Consulting Fee Undisputed 01/23/2026 1153994771 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 04/04/2024 Consulting Fee Undisputed 01/23/2026 1153994773 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $1,302.00 04/07/2024 Consulting Fee Undisputed 01/23/2026 1153994775 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 05/02/2024 Consulting Fee Undisputed 01/23/2026 1153994777 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $1,260.00 05/09/2024 Consulting Fee Undisputed 01/23/2026 1153994779 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 06/06/2024 Consulting Fee Undisputed 01/23/2026 1153994781 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 06/19/2024 Consulting Fee Undisputed 01/23/2026 1153994783 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 07/14/2024 Consulting Fee Undisputed 01/23/2026 1153994785 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 08/15/2024 Consulting Fee Undisputed 01/23/2026 1153994787 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $1,050.00 09/10/2024 Consulting Fee Undisputed 01/23/2026 1153994791 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 09/12/2024 Consulting Fee Undisputed 01/23/2026 1153994789 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $525.00 09/28/2024 Consulting Fee Undisputed 01/23/2026 1153994797 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $3,675.00 10/17/2024 Consulting Fee Undisputed 01/23/2026 1153994799 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $8,925.00 11/06/2024 Consulting Fee Undisputed 01/23/2026 1153994793 CMS
NeuroLogica Corporation, a subsidiary of Samsung Electronics Co., Ltd. $18.62 11/12/2024 Food and Beverage Undisputed 01/23/2026 1153995259 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

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