Daniel Kowal, MD
Diagnostic Radiology · Templeton, MANPI 1760690416
Payments from drug & device makers
What this record shows
This record is dominated by consulting fees: $204,506 of the $229,278 with a category attached, or 89.2%. Samsung HME America, Inc. accounts for 100.0% of it on its own, with 2 other manufacturers making up the rest. 2025 is the largest year on record at $69,555, more than ten times the $20 reported in 2019. Among diagnostic radiology clinicians in MA with any reported payments, this total sits in the top 5% — high for the specialty, which is a reason to read the composition above rather than the number alone.
Across 69 payments — averaging $3322.87 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Samsung HME America, Inc.$229K
- Johnson & Johnson$20
- GE HealthCare$17
What the payments were for
- Consulting fees$204,50689%
- Food & beverage$4370%
- Education$24,33511%
General payments by program year
Who reported the general payments
Companies are grouped under their corporate parent — a single manufacturer often files under several CMS reporting entities. Research and ownership payments are counted separately and are not in this table.
| Company | Payments | Total |
|---|---|---|
| Samsung HME America, Inc. | 67 | $229,240 |
| Johnson & Johnson | 1 | $20 |
| GE HealthCare | 1 | $17 |
What the payments were tied to
Products named in the reported payments. Only payments of $100 or more are attributed here — the typical reported payment nationally is a meal worth about $16, and listing those product-by-product would be noise.
How this compares
$229,278 in reported general payments places this provider in the 95th percentile of 1,206 diagnostic radiology providers in Massachusetts.
Medicare billing
What this is not: this is the amount Original Medicare Part B allowed for services this provider billed in 2024. It is not their income. It excludes Medicare Advantage — now more than half of all Medicare enrollment — along with Medicaid and all commercial insurance, and it is gross practice revenue before staff, rent, supplies and malpractice premiums. CMS also suppresses any figure covering ten or fewer patients, so low-volume providers appear smaller than they are.
Other diagnostic radiology in Templeton
- Gregg MillerBoston$1.8M
- Ali GuermaziWest Roxbury$1.8M
- Stephan AndersonBoston$1.6M
- Ajay WakhlooWorcester$1.5M
- Ashraf ThabetBoston$1.4M
- Mukesh HarisinghaniBoston$1.4M
- Andrew KompelBoston$1.3M
- Elaine IuanowBoston$590K
- Subba DigumarthyBoston$561K
- Michael SteignerBoston$504K
Where these figures come from
- Payments: CMS Open Payments, program years 2019–2025 (publication P06302026_06032026).
- Billing: Medicare Physician & Other Practitioners, data year 2024. Original Medicare Part B only.
- Identity: NPPES NPI Registry, July 2026.