Covered recipient · General Payments record
ELLIOT HELLER
Allopathic & Osteopathic Physicians Plastic Surgery
General Payments · PY2018–2024
$41,511.38
- Reported across 88 records
- CMS publication 2026-01-23
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 payment | Amount | Records |
|---|---|---|
| Food and Beverage | $345.96 | 18 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| ABBVIE INC. | $238.28 | 13 |
| Gilead Sciences, Inc. | $76.84 | 4 |
| REVANCE THERAPEUTICS, INC. | $30.84 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (18)
Sorted by paying entity, then date · as published by CMS
| Paying entity | Amount | Date | Nature of payment | Dispute status | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|
| ABBVIE INC. | $22.48 | 02/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901844 | CMS |
| ABBVIE INC. | $19.26 | 02/15/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901846 | CMS |
| ABBVIE INC. | $23.31 | 03/27/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901848 | CMS |
| ABBVIE INC. | $26.09 | 04/03/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901850 | CMS |
| ABBVIE INC. | $15.84 | 05/02/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901852 | CMS |
| ABBVIE INC. | $11.94 | 06/13/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901854 | CMS |
| ABBVIE INC. | $19.01 | 07/18/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901856 | CMS |
| ABBVIE INC. | $6.77 | 08/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901858 | CMS |
| ABBVIE INC. | $14.35 | 08/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901860 | CMS |
| ABBVIE INC. | $6.49 | 08/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901862 | CMS |
| ABBVIE INC. | $29.74 | 09/05/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901864 | CMS |
| ABBVIE INC. | $22.38 | 10/17/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901866 | CMS |
| ABBVIE INC. | $20.62 | 12/09/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103901868 | CMS |
| Gilead Sciences, Inc. | $15.34 | 03/27/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1133835486 | CMS |
| Gilead Sciences, Inc. | $18.64 | 05/22/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1133835488 | CMS |
| Gilead Sciences, Inc. | $20.16 | 09/25/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1133835490 | CMS |
| Gilead Sciences, Inc. | $22.70 | 10/30/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1133835492 | CMS |
| REVANCE THERAPEUTICS, INC. | $30.84 | 07/29/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1147919920 | 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.