Covered recipient · General Payments record

THOMAS ELDER KOSH

Physician Assistants & Advanced Practice Nursing Providers Physician Assistant

NPI: 1881061208
CMS profile: 10516629
Location: ROWLETT, TX

General Payments · PY2021–2024

$7,989.69

Reported across 263 records
CMS publication 2026-01-23

Latest program year · PY2024

$4,109.01

144 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 payment	Amount	Records
Food and Beverage	$2,860.58	130
Long term medical supply or device loan	$1,065.44	12
Education	$182.99	2

By paying entity

PY2024 · sorted by reported total

Paying entity	Amount	Records
NOVARTIS PHARMACEUTICALS CORPORATION	$1,213.70	20
Daiichi Sankyo Inc.	$244.21	17
Acerta Pharma LLC	$240.29	10
E.R. Squibb & Sons, L.L.C.	$193.27	8
Astellas Pharma US Inc	$166.42	4
Janssen Biotech, Inc.	$165.23	7
Incyte Corporation	$152.75	4
PFIZER INC.	$145.02	6
PharmaEssentia USA Corporation	$129.53	4
Merck Sharp & Dohme Corporation	$120.73	5
Bayer HealthCare Pharmaceuticals Inc.	$114.42	5
Gilead Sciences, Inc.	$110.88	5
ABBVIE INC.	$99.43	5
Tempus AI, Inc	$74.48	3
SOBI, INC	$71.61	3
SHIELD THERAPEUTICS INC	$71.47	3
Karyopharm Therapeutics Inc.	$69.78	3
Emmaus Medical, Inc.	$62.42	3
Genentech USA, Inc.	$59.88	3
AVEO Pharmaceuticals, Inc.	$55.44	2
GlaxoSmithKline, LLC.	$53.26	3
Adaptive Biotechnologies Corporation	$49.84	2
Celgene Corporation	$49.51	2
Sirtex Medical Inc	$48.73	2
EMD Serono, Inc.	$43.90	2
GENZYME CORPORATION	$41.36	1
JAZZ PHARMACEUTICALS INC.	$32.70	1
Lilly USA, LLC	$32.56	2
ADC Therapeutics America, Inc.	$31.93	2
Regeneron Healthcare Solutions, Inc.	$25.92	1
Pharmacosmos Therapeutics Inc.	$25.18	1
EISAI INC.	$24.89	1
ARRAY BIOPHARMA INC	$22.95	1
MorphoSys, US Inc.	$22.89	1
Mirati Therapeutics, Inc.	$22.01	1
Stemline Therapeutics Inc.	$20.42	1

By program year

All program years on this page · sorted by year

Program year	Amount	Records
PY2021	$250.88	3
PY2022	$1,242.89	40
PY2023	$2,386.91	76
PY2024	$4,109.01	144

Payment records · PY2024 (144)

Sorted by paying entity, then date · as published by CMS

Program year 2024 2021 2022 2023 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
ABBVIE INC.	$13.09	03/26/2024	Food and Beverage	Undisputed	01/23/2026	1107482557	CMS
ABBVIE INC.	$16.49	05/22/2024	Food and Beverage	Undisputed	01/23/2026	1107482559	CMS
ABBVIE INC.	$22.12	05/29/2024	Food and Beverage	Undisputed	01/23/2026	1107482561	CMS
ABBVIE INC.	$21.98	09/10/2024	Food and Beverage	Undisputed	01/23/2026	1107482563	CMS
ABBVIE INC.	$25.75	11/20/2024	Food and Beverage	Undisputed	01/23/2026	1107482565	CMS
Adaptive Biotechnologies Corporation	$25.06	01/02/2024	Food and Beverage	Undisputed	01/23/2026	1150264797	CMS
Adaptive Biotechnologies Corporation	$24.78	04/01/2024	Food and Beverage	Undisputed	01/23/2026	1150264799	CMS
ADC Therapeutics America, Inc.	$16.13	08/01/2024	Food and Beverage	Undisputed	01/23/2026	1121193533	CMS
ADC Therapeutics America, Inc.	$15.80	09/05/2024	Food and Beverage	Undisputed	01/23/2026	1121193537	CMS
ARRAY BIOPHARMA INC	$22.95	02/12/2024	Food and Beverage	Undisputed	01/23/2026	1131721588	CMS
Astellas Pharma US Inc	$22.56	01/17/2024	Food and Beverage	Undisputed	01/23/2026	1139473018	CMS
Astellas Pharma US Inc	$99.00	03/22/2024	Education	Undisputed	01/23/2026	1139505705	CMS
Astellas Pharma US Inc	$18.23	06/11/2024	Food and Beverage	Undisputed	01/23/2026	1139519651	CMS
Astellas Pharma US Inc	$26.63	11/19/2024	Food and Beverage	Undisputed	01/23/2026	1139556759	CMS
AstraZeneca Pharmaceuticals LP	$23.65	01/31/2024	Food and Beverage	Undisputed	01/23/2026	1105818863	CMS
AstraZeneca Pharmaceuticals LP	$26.06	02/13/2024	Food and Beverage	Undisputed	01/23/2026	1104366417	CMS
AstraZeneca Pharmaceuticals LP	$16.65	04/08/2024	Food and Beverage	Undisputed	01/23/2026	1105424391	CMS
AstraZeneca Pharmaceuticals LP	$32.10	05/22/2024	Food and Beverage	Undisputed	01/23/2026	1104270507	CMS
AstraZeneca Pharmaceuticals LP	$20.65	06/10/2024	Food and Beverage	Undisputed	01/23/2026	1105624287	CMS
AstraZeneca Pharmaceuticals LP	$23.27	07/31/2024	Food and Beverage	Undisputed	01/23/2026	1104655903	CMS
AstraZeneca Pharmaceuticals LP	$32.59	08/05/2024	Food and Beverage	Undisputed	01/23/2026	1104233349	CMS
AstraZeneca Pharmaceuticals LP	$30.49	09/23/2024	Food and Beverage	Undisputed	01/23/2026	1105792334	CMS
AstraZeneca Pharmaceuticals LP	$6.08	10/09/2024	Food and Beverage	Undisputed	01/23/2026	1105478695	CMS
AstraZeneca Pharmaceuticals LP	$28.75	10/23/2024	Food and Beverage	Undisputed	01/23/2026	1104270025	CMS
Aveo Pharmaceuticals, Inc.	$26.33	02/21/2024	Food and Beverage	Undisputed	01/23/2026	1143499573	CMS
Aveo Pharmaceuticals, Inc.	$29.11	05/15/2024	Food and Beverage	Undisputed	01/23/2026	1143499578	CMS
Bayer Healthcare Pharmaceuticals Inc.	$22.47	01/25/2024	Food and Beverage	Undisputed	01/23/2026	1086309711	CMS
Bayer Healthcare Pharmaceuticals Inc.	$23.18	04/23/2024	Food and Beverage	Undisputed	01/23/2026	1086339091	CMS
Bayer Healthcare Pharmaceuticals Inc.	$23.55	07/03/2024	Food and Beverage	Undisputed	01/23/2026	1086330862	CMS
Bayer Healthcare Pharmaceuticals Inc.	$22.04	09/03/2024	Food and Beverage	Undisputed	01/23/2026	1086295772	CMS
Bayer Healthcare Pharmaceuticals Inc.	$23.18	11/25/2024	Food and Beverage	Undisputed	01/23/2026	1086326208	CMS
Celgene Corporation	$31.08	03/28/2024	Food and Beverage	Undisputed	01/23/2026	1101165256	CMS
Celgene Corporation	$18.43	12/02/2024	Food and Beverage	Undisputed	01/23/2026	1101165268	CMS
Daiichi Sankyo Inc.	$26.52	02/06/2024	Food and Beverage	Undisputed	01/23/2026	1089444307	CMS
Daiichi Sankyo Inc.	$25.52	04/02/2024	Food and Beverage	Undisputed	01/23/2026	1089444299	CMS
Daiichi Sankyo Inc.	$1.54	04/09/2024	Food and Beverage	Undisputed	01/23/2026	1089444295	CMS
Daiichi Sankyo Inc.	$9.06	04/09/2024	Food and Beverage	Undisputed	01/23/2026	1089444297	CMS
Daiichi Sankyo Inc.	$7.85	04/16/2024	Food and Beverage	Undisputed	01/23/2026	1089444301	CMS
Daiichi Sankyo Inc.	$8.51	05/02/2024	Food and Beverage	Undisputed	01/23/2026	1089444303	CMS
Daiichi Sankyo Inc.	$24.49	05/31/2024	Food and Beverage	Undisputed	01/23/2026	1089444305	CMS
Daiichi Sankyo Inc.	$7.73	06/11/2024	Food and Beverage	Undisputed	01/23/2026	1089444311	CMS
Daiichi Sankyo Inc.	$13.50	06/18/2024	Food and Beverage	Undisputed	01/23/2026	1089444309	CMS
Daiichi Sankyo Inc.	$11.75	07/17/2024	Food and Beverage	Undisputed	01/23/2026	1089444315	CMS
Daiichi Sankyo Inc.	$12.93	07/25/2024	Food and Beverage	Undisputed	01/23/2026	1089444313	CMS
Daiichi Sankyo Inc.	$15.32	08/15/2024	Food and Beverage	Undisputed	01/23/2026	1089444323	CMS
Daiichi Sankyo Inc.	$9.80	08/22/2024	Food and Beverage	Undisputed	01/23/2026	1089444319	CMS
Daiichi Sankyo Inc.	$10.15	08/22/2024	Food and Beverage	Undisputed	01/23/2026	1089444321	CMS
Daiichi Sankyo Inc.	$12.57	09/18/2024	Food and Beverage	Undisputed	01/23/2026	1089444325	CMS
Daiichi Sankyo Inc.	$25.89	10/18/2024	Food and Beverage	Undisputed	01/23/2026	1089444291	CMS
Daiichi Sankyo Inc.	$21.08	12/10/2024	Food and Beverage	Undisputed	01/23/2026	1089444293	CMS
E.R. Squibb & Sons, L.L.C.	$54.03	03/28/2024	Food and Beverage	Undisputed	01/23/2026	1101631222	CMS
E.R. Squibb & Sons, L.L.C.	$19.90	04/12/2024	Food and Beverage	Undisputed	01/23/2026	1101631180	CMS
E.R. Squibb & Sons, L.L.C.	$13.72	04/17/2024	Food and Beverage	Undisputed	01/23/2026	1101631176	CMS
E.R. Squibb & Sons, L.L.C.	$13.50	06/24/2024	Food and Beverage	Undisputed	01/23/2026	1101631203	CMS
E.R. Squibb & Sons, L.L.C.	$21.40	07/24/2024	Food and Beverage	Undisputed	01/23/2026	1101631207	CMS
E.R. Squibb & Sons, L.L.C.	$25.19	09/11/2024	Food and Beverage	Undisputed	01/23/2026	1101631226	CMS
E.R. Squibb & Sons, L.L.C.	$25.38	11/04/2024	Food and Beverage	Undisputed	01/23/2026	1101631252	CMS
E.R. Squibb & Sons, L.L.C.	$20.15	12/06/2024	Food and Beverage	Undisputed	01/23/2026	1101631260	CMS
Eisai Inc.	$24.89	03/26/2024	Food and Beverage	Undisputed	01/23/2026	1110823665	CMS
EMD Serono, Inc.	$20.78	04/08/2024	Food and Beverage	Undisputed	01/23/2026	1120227654	CMS
EMD Serono, Inc.	$23.12	05/13/2024	Food and Beverage	Undisputed	01/23/2026	1120228758	CMS
Emmaus Medical, Inc.	$24.79	02/09/2024	Food and Beverage	Undisputed	01/23/2026	1073840420	CMS
Emmaus Medical, Inc.	$28.19	11/11/2024	Food and Beverage	Undisputed	01/23/2026	1073840422	CMS
Emmaus Medical, Inc.	$9.44	12/17/2024	Food and Beverage	Undisputed	01/23/2026	1073840424	CMS
Genentech USA, Inc.	$20.16	01/22/2024	Food and Beverage	Undisputed	01/23/2026	1133192087	CMS
Genentech USA, Inc.	$19.37	04/17/2024	Food and Beverage	Undisputed	01/23/2026	1133192082	CMS
Genentech USA, Inc.	$20.35	09/24/2024	Food and Beverage	Undisputed	01/23/2026	1133192091	CMS
GENZYME CORPORATION	$41.36	04/18/2024	Food and Beverage	Undisputed	01/23/2026	1139945543	CMS
Gilead Sciences, Inc.	$20.55	03/20/2024	Food and Beverage	Undisputed	01/23/2026	1133720149	CMS
Gilead Sciences, Inc.	$18.19	05/21/2024	Food and Beverage	Undisputed	01/23/2026	1133720151	CMS
Gilead Sciences, Inc.	$23.56	07/16/2024	Food and Beverage	Undisputed	01/23/2026	1133720153	CMS
Gilead Sciences, Inc.	$24.53	09/25/2024	Food and Beverage	Undisputed	01/23/2026	1133720155	CMS
Gilead Sciences, Inc.	$24.05	11/20/2024	Food and Beverage	Undisputed	01/23/2026	1133720157	CMS
GlaxoSmithKline, LLC.	$18.03	02/29/2024	Food and Beverage	Undisputed	01/23/2026	1116335205	CMS
GlaxoSmithKline, LLC.	$17.37	06/06/2024	Food and Beverage	Undisputed	01/23/2026	1116101628	CMS
GlaxoSmithKline, LLC.	$17.86	06/17/2024	Food and Beverage	Undisputed	01/23/2026	1116540920	CMS
Incyte Corporation	$22.09	04/02/2024	Food and Beverage	Undisputed	01/23/2026	1141219164	CMS
Incyte Corporation	$22.69	07/25/2024	Food and Beverage	Undisputed	01/23/2026	1141259701	CMS
Incyte Corporation	$23.98	12/15/2024	Food and Beverage	Undisputed	01/23/2026	1141258253	CMS
Incyte Corporation	$83.99	12/19/2024	Education	Undisputed	01/23/2026	1141243040	CMS
Janssen Biotech, Inc.	$18.97	02/05/2024	Food and Beverage	Undisputed	01/23/2026	1078753901	CMS
Janssen Biotech, Inc.	$13.46	05/03/2024	Food and Beverage	Undisputed	01/23/2026	1078753909	CMS
Janssen Biotech, Inc.	$41.09	05/07/2024	Food and Beverage	Undisputed	01/23/2026	1078753885	CMS
Janssen Biotech, Inc.	$25.44	07/02/2024	Food and Beverage	Undisputed	01/23/2026	1078753869	CMS
Janssen Biotech, Inc.	$23.15	09/26/2024	Food and Beverage	Undisputed	01/23/2026	1078753913	CMS
Janssen Biotech, Inc.	$13.07	10/24/2024	Food and Beverage	Undisputed	01/23/2026	1078753873	CMS
Janssen Biotech, Inc.	$30.05	12/18/2024	Food and Beverage	Undisputed	01/23/2026	1078753916	CMS
JAZZ PHARMACEUTICALS INC.	$32.70	12/04/2024	Food and Beverage	Undisputed	01/23/2026	1151317479	CMS
Karyopharm Therapeutics Inc.	$20.31	07/18/2024	Food and Beverage	Undisputed	01/23/2026	1145541788	CMS
Karyopharm Therapeutics Inc.	$22.29	09/19/2024	Food and Beverage	Undisputed	01/23/2026	1145541790	CMS
Karyopharm Therapeutics Inc.	$27.18	11/07/2024	Food and Beverage	Undisputed	01/23/2026	1145541792	CMS
Lilly USA, LLC	$18.57	03/13/2024	Food and Beverage	Undisputed	01/23/2026	1135968786	CMS
Lilly USA, LLC	$13.99	03/18/2024	Food and Beverage	Undisputed	01/23/2026	1135964864	CMS
Merck Sharp & Dohme LLC	$33.16	01/29/2024	Food and Beverage	Undisputed	01/23/2026	1141653416	CMS
Merck Sharp & Dohme LLC	$18.91	05/09/2024	Food and Beverage	Undisputed	01/23/2026	1141652329	CMS
Merck Sharp & Dohme LLC	$20.34	10/15/2024	Food and Beverage	Undisputed	01/23/2026	1141853407	CMS
Merck Sharp & Dohme LLC	$28.92	11/05/2024	Food and Beverage	Undisputed	01/23/2026	1141652327	CMS
Merck Sharp & Dohme LLC	$19.40	11/19/2024	Food and Beverage	Undisputed	01/23/2026	1141653418	CMS
Mirati Therapeutics, Inc.	$22.01	10/29/2024	Food and Beverage	Undisputed	01/23/2026	1117173711	CMS
MorphoSys, US Inc.	$22.89	01/09/2024	Food and Beverage	Undisputed	01/23/2026	1071901584	CMS
Novartis Pharmaceuticals Corporation	$14.71	01/05/2024	Food and Beverage	Undisputed	01/23/2026	1086981270	CMS
Novartis Pharmaceuticals Corporation	$99.70	01/18/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981286	CMS
Novartis Pharmaceuticals Corporation	$99.70	02/16/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981288	CMS
Novartis Pharmaceuticals Corporation	$20.14	02/26/2024	Food and Beverage	Undisputed	01/23/2026	1086981272	CMS
Novartis Pharmaceuticals Corporation	$21.05	03/06/2024	Food and Beverage	Undisputed	01/23/2026	1086981274	CMS
Novartis Pharmaceuticals Corporation	$99.70	03/15/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981290	CMS
Novartis Pharmaceuticals Corporation	$25.89	03/19/2024	Food and Beverage	Undisputed	01/23/2026	1086981276	CMS
Novartis Pharmaceuticals Corporation	$99.70	04/18/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981292	CMS
Novartis Pharmaceuticals Corporation	$22.87	05/01/2024	Food and Beverage	Undisputed	01/23/2026	1086981278	CMS
Novartis Pharmaceuticals Corporation	$83.33	05/16/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981294	CMS
Novartis Pharmaceuticals Corporation	$14.32	06/12/2024	Food and Beverage	Undisputed	01/23/2026	1086981280	CMS
Novartis Pharmaceuticals Corporation	$83.33	06/13/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981296	CMS
Novartis Pharmaceuticals Corporation	$83.33	07/15/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981298	CMS
Novartis Pharmaceuticals Corporation	$83.33	08/23/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981282	CMS
Novartis Pharmaceuticals Corporation	$83.33	09/27/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981284	CMS
Novartis Pharmaceuticals Corporation	$11.99	10/09/2024	Food and Beverage	Undisputed	01/23/2026	1086981300	CMS
Novartis Pharmaceuticals Corporation	$83.33	10/17/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981304	CMS
Novartis Pharmaceuticals Corporation	$83.33	11/14/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981302	CMS
Novartis Pharmaceuticals Corporation	$17.29	12/03/2024	Food and Beverage	Undisputed	01/23/2026	1086981308	CMS
Novartis Pharmaceuticals Corporation	$83.33	12/10/2024	Long term medical supply or device loan	Undisputed	01/23/2026	1086981310	CMS
PFIZER INC.	$16.97	04/10/2024	Food and Beverage	Undisputed	01/23/2026	1131727279	CMS
PFIZER INC.	$18.12	06/26/2024	Food and Beverage	Undisputed	01/23/2026	1131729651	CMS
PFIZER INC.	$25.30	07/16/2024	Food and Beverage	Undisputed	01/23/2026	1131344380	CMS
PFIZER INC.	$38.72	07/23/2024	Food and Beverage	Undisputed	01/23/2026	1131350942	CMS
PFIZER INC.	$16.96	09/04/2024	Food and Beverage	Undisputed	01/23/2026	1132026705	CMS
PFIZER INC.	$28.95	11/06/2024	Food and Beverage	Undisputed	01/23/2026	1131385782	CMS
Pharmacosmos Therapeutics Inc.	$25.18	06/19/2024	Food and Beverage	Undisputed	01/23/2026	1154830446	CMS
PharmaEssentia USA Corporation	$29.56	01/30/2024	Food and Beverage	Undisputed	01/23/2026	1137304194	CMS
PharmaEssentia USA Corporation	$34.08	08/14/2024	Food and Beverage	Undisputed	01/23/2026	1137304315	CMS
PharmaEssentia USA Corporation	$33.24	09/30/2024	Food and Beverage	Undisputed	01/23/2026	1137304331	CMS
PharmaEssentia USA Corporation	$32.65	10/30/2024	Food and Beverage	Undisputed	01/23/2026	1137304343	CMS
Regeneron Healthcare Solutions, Inc.	$25.92	02/15/2024	Food and Beverage	Undisputed	01/23/2026	1114328063	CMS
SHIELD THERAPEUTICS INC	$23.32	03/11/2024	Food and Beverage	Undisputed	01/23/2026	1150123331	CMS
SHIELD THERAPEUTICS INC	$24.79	05/01/2024	Food and Beverage	Undisputed	01/23/2026	1150129254	CMS
SHIELD THERAPEUTICS INC	$23.36	07/30/2024	Food and Beverage	Undisputed	01/23/2026	1150139911	CMS
Sirtex Medical Inc	$33.14	05/21/2024	Food and Beverage	Undisputed	01/23/2026	1149628882	CMS
Sirtex Medical Inc	$15.59	08/20/2024	Food and Beverage	Undisputed	01/23/2026	1149628884	CMS
SOBI, INC	$25.95	05/07/2024	Food and Beverage	Undisputed	01/23/2026	1141421083	CMS
SOBI, INC	$22.39	10/22/2024	Food and Beverage	Undisputed	01/23/2026	1141412108	CMS
SOBI, INC	$23.27	10/31/2024	Food and Beverage	Undisputed	01/23/2026	1141412938	CMS
Stemline Therapeutics Inc.	$20.42	04/29/2024	Food and Beverage	Undisputed	01/23/2026	1142970654	CMS
Tempus AI, Inc	$29.91	06/07/2024	Food and Beverage	Undisputed	01/23/2026	1150183324	CMS
Tempus AI, Inc	$23.28	09/16/2024	Food and Beverage	Undisputed	01/23/2026	1150183326	CMS
Tempus AI, Inc	$21.29	10/10/2024	Food and Beverage	Undisputed	01/23/2026	1150183328	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: 2021, 2022, 2023, 2024
Source files: Dataset page · Bulk file · 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.