Samuel Polk, MD
Physical Medicine & Rehabilitation · Southaven, MSNPI 1437252780
Payments from drug & device makers
What this record shows
This record is dominated by food and beverage: $4,974 of the $5,919 with a category attached, or 84.0%. 15 manufacturers reported payments, led by Boston Scientific at 49.4% of the total. 2025 is the largest year on record at $2,406, 8.8 times the $273 reported in 2019. Among physical medicine & rehabilitation clinicians in MS 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 146 payments — averaging $40.54 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Boston Scientific$3K
- Abbott$1K
- Medtronic$513
- Nevro Corp.$302
- Saluda Medical Americas, Inc.$260
- Spinal Simplicity, LLC$167
- plus $338 from 9 others
What the payments were for
- Travel & lodging$94516%
- Food & beverage$4,97484%
Most of this is food and beverage — typically meals provided during product presentations at a clinic or hospital. Nationally that is the single largest category of reported payments by count.
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 |
|---|---|---|
| Boston Scientific | 70 | $2,921 |
| Abbott | 37 | $1,418 |
| Medtronic(2 entities) | 13 | $513 |
| Nevro Corp. | 4 | $302 |
| Saluda Medical Americas, Inc. | 6 | $260 |
| Spinal Simplicity, LLC | 1 | $167 |
| Si-bone, Inc. | 3 | $87 |
| Kowa Pharmaceuticals America, Inc. | 2 | $53 |
| Globus Medical | 2 | $38 |
| Vertical Pharmaceuticals, LLC | 2 | $36 |
| Pfizer | 2 | $32 |
| Stryker | 1 | $29 |
| Vertex | 1 | $24 |
| Salix Pharmaceuticals, A Division Of Bausch Health US, LLC | 1 | $23 |
| Collegium Pharmaceutical, Inc. | 1 | $15 |
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.
- PROCLAIM$495
- ETERNA$421
- HA MINUTEMAN G3-R$167
- Evoke$165
- GENERAL PAIN MANAGEMENT$138
- CLINICAL TRIAL PRODUCT$129
- INTELLIS$114
How this compares
$5,919 in reported general payments places this provider in the 95th percentile of 21 physical medicine & rehabilitation providers in Mississippi.
See all physical medicine & rehabilitation providers in Mississippi →
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.
Most prescribed under Part D
| Drug | Claims | Cost to plans & patients |
|---|---|---|
| Hydrocodone-AcetaminophenHydrocodone/Acetaminophen | 81 | $784 |
| Oxycodone-AcetaminophenOxycodone Hcl/Acetaminophen | 38 | $662 |
| Gabapentin | 26 | $391 |
| Cyclobenzaprine Hcl | 16 | $327 |
| Tizanidine Hcl | 41 | $164 |
| Cephalexin | 20 | $121 |
| Methylprednisolone | 19 | $99 |
| Meloxicam | 11 | $43 |
| Tramadol Hcl | 13 | $25 |
Paid to pharmacies, not to this prescriber.
Other physical medicine & rehabilitation in Southaven
- Mark CunninghamSouthaven$150
- Philip BlountJackson$103K
- Parker BellHattiesburg$5K
- Joshua TuckerPascagoula$5K
- Devin WellsOxford$2K
- Barbara BarnardHattiesburg$2K
- Michael WinkelmanFlowood$2K
- David CollippFlowood$2K
- Jennifer May VillacortaJackson$1K
- Hyung KimJackson$1K
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.