Zachary Makal, OD
Optometrist · Madison, WINPI 1952015968
Payments from drug & device makers
Across 58 payments — averaging $24.67 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Alcon$527
- Bausch & Lomb Americas Inc.$281
- Coopervision Inc.$274
- AbbVie$117
- Regeneron Healthcare Solutions, Inc.$43
- Sun Pharmaceutical Industries Inc.$41
- plus $149 from 5 others
What the payments were for
- Food & beverage$1,431100%
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 |
|---|---|---|
| Alcon | 19 | $527 |
| Bausch & Lomb Americas Inc. | 13 | $281 |
| Coopervision Inc. | 10 | $274 |
| AbbVie | 4 | $117 |
| Regeneron Healthcare Solutions, Inc. | 2 | $43 |
| Sun Pharmaceutical Industries Inc. | 2 | $41 |
| Apellis Pharmaceuticals, Inc. | 2 | $39 |
| Dompe US, Inc. | 2 | $34 |
| Johnson & Johnson Vision Care, Inc. | 2 | $34 |
| Mallinckrodt Hospital Products Inc. | 1 | $21 |
| Thea Pharma Inc. | 1 | $20 |
How this compares
$1,431 in reported general payments places this provider in the 70th percentile of 867 optometrist providers in Wisconsin.
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 |
|---|---|---|
| Cyclosporine | 15 | $4,851 |
| Latanoprost | 45 | $324 |
Paid to pharmacies, not to this prescriber.
Other optometrist in Madison
- David NelsonMadison$256K
- Tessa SokolMadison$105K
- Jayson HeierMadison$4K
- Lisa ZarwellMadison$4K
- Jennifer FrieheMukwonago$234K
- Dave ZieglerNew Berlin$68K
- Christopher LopezClintonville$56K
- Jeff BanasMount Pleasant$46K
- Jessica SchiffbauerKenosha$27K
- Norman BrandonMiddleton$18K
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.