Payment Breakdown by Category
Payments by Nature
| Nature of Payment | Amount | Transactions | Share |
|---|---|---|---|
| Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | $283,609 | 149 | 59.0% |
| Compensation for serving as faculty or as a speaker for a non-accredited and noncertified continuing education program | $98,550 | 31 | 20.5% |
| Travel and Lodging | $50,270 | 285 | 10.5% |
| Food and Beverage | $40,340 | 1,160 | 8.4% |
| Consulting Fee | $2,850 | 4 | 0.6% |
| Education | $2,521 | 18 | 0.5% |
| Compensation for serving as faculty or as a speaker for a medical education program | $2,375 | 1 | 0.5% |
| Honoraria | $360.00 | 1 | 0.1% |
Top Paying Companies
| Company | Total | Records | Latest Year |
|---|---|---|---|
| ABBVIE INC. | $166,835 | 466 | $0 (2024) |
| Salix Pharmaceuticals, a division of Bausch Health US, LLC | $100,024 | 302 | $0 (2024) |
| Gilead Sciences, Inc. | $57,850 | 178 | $0 (2024) |
| Synergy Pharmaceuticals Inc | $29,459 | 64 | $0 (2018) |
| Valeant Pharmaceuticals North America LLC | $29,023 | 56 | $0 (2017) |
| Allergan, Inc. | $27,507 | 116 | $0 (2020) |
| GENZYME CORPORATION | $26,259 | 28 | $0 (2024) |
| Regeneron Healthcare Solutions, Inc. | $15,463 | 27 | $0 (2024) |
| Shionogi Inc | $4,360 | 21 | $0 (2019) |
| Ardelyx, Inc. | $4,211 | 16 | $0 (2024) |
Payment History by Year
| Year | Amount | Transactions | Top Company |
|---|---|---|---|
| 2024 | $68,865 | 202 | GENZYME CORPORATION ($22,301) |
| 2023 | $28,135 | 148 | ABBVIE INC. ($21,494) |
| 2022 | $32,173 | 210 | ABBVIE INC. ($21,388) |
| 2021 | $56,856 | 191 | AbbVie Inc. ($40,639) |
| 2020 | $20,707 | 158 | AbbVie Inc. ($7,421) |
| 2019 | $87,442 | 225 | Salix Pharmaceuticals, a division of Bausch Health US, LLC ($43,259) |
| 2018 | $92,954 | 235 | Salix Pharmaceuticals, a division of Bausch Health US, LLC ($42,150) |
| 2017 | $93,742 | 280 | Valeant Pharmaceuticals North America LLC ($29,023) |
All Payment Transactions
1,649 individual payment records from CMS Open Payments — Page 1 of 66
| Date | Company | Product | Nature | Form | Amount | Type |
|---|---|---|---|---|---|---|
| 12/30/2024 | AIMMUNE THERAPEUTICS, INC. | ZENPEP (Drug) | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | Cash or cash equivalent | $1,350.00 | General |
| Category: ENDOCRINE PANCREATIC INSUFFICIENCY | ||||||
| 12/23/2024 | Janssen Biotech, Inc. | TREMFYA (Drug) | Food and Beverage | In-kind items and services | $13.83 | General |
| Category: Immunology | ||||||
| 12/23/2024 | ABBVIE INC. | RINVOQ (Biological) | Travel and Lodging | In-kind items and services | $11.39 | General |
| Category: IMMUNOLOGY | ||||||
| 12/19/2024 | Gilead Sciences, Inc. | — | Food and Beverage | In-kind items and services | $122.04 | General |
| 12/18/2024 | Celltrion USA Inc. | VEGZELMA (Biological) | Food and Beverage | In-kind items and services | $17.50 | General |
| Category: ONCOLOGY | ||||||
| 12/18/2024 | ABBVIE INC. | SKYRIZI (Biological) | Food and Beverage | In-kind items and services | $4.39 | General |
| Category: IMMUNOLOGY | ||||||
| 12/18/2024 | ABBVIE INC. | RINVOQ (Biological), SKYRIZI | Food and Beverage | In-kind items and services | $3.62 | General |
| Category: IMMUNOLOGY | ||||||
| 12/17/2024 | ABBVIE INC. | RINVOQ (Biological), SKYRIZI | Food and Beverage | In-kind items and services | $23.06 | General |
| Category: IMMUNOLOGY | ||||||
| 12/16/2024 | ABBVIE INC. | RINVOQ (Biological) | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | Cash or cash equivalent | $2,375.00 | General |
| Category: IMMUNOLOGY | ||||||
| 12/12/2024 | Madrigal Pharmaceuticals | RESMETIROM (Drug) | Food and Beverage | In-kind items and services | $16.08 | General |
| Category: LIVER DISEASE | ||||||
| 12/10/2024 | ABBVIE INC. | SKYRIZI (Biological), RINVOQ | Food and Beverage | In-kind items and services | $26.58 | General |
| Category: IMMUNOLOGY | ||||||
| 12/10/2024 | Salix Pharmaceuticals, a division of Bausch Health US, LLC | TRULANCE (Drug) | Food and Beverage | In-kind items and services | $7.80 | General |
| Category: Gastroenterology | ||||||
| 12/09/2024 | Janssen Biotech, Inc. | TREMFYA (Drug) | Food and Beverage | In-kind items and services | $12.58 | General |
| Category: Immunology | ||||||
| 12/05/2024 | ABBVIE INC. | MAVYRET (Drug) | Food and Beverage | In-kind items and services | $19.21 | General |
| Category: VIROLOGY | ||||||
| 12/04/2024 | Salix Pharmaceuticals, a division of Bausch Health US, LLC | TRULANCE (Drug), PLENVU | Food and Beverage | In-kind items and services | $11.94 | General |
| Category: Gastroenterology | ||||||
| 11/26/2024 | Salix Pharmaceuticals, a division of Bausch Health US, LLC | TRULANCE (Drug) | Food and Beverage | In-kind items and services | $13.44 | General |
| Category: Gastroenterology | ||||||
| 11/26/2024 | Phathom Pharmaceuticals, Inc. | VOQUEZNA (Drug) | Food and Beverage | In-kind items and services | $11.17 | General |
| Category: GASTROENTEROLOGY | ||||||
| 11/26/2024 | Salix Pharmaceuticals, a division of Bausch Health US, LLC | TRULANCE (Drug) | Food and Beverage | In-kind items and services | $6.30 | General |
| Category: Gastroenterology | ||||||
| 11/25/2024 | Madrigal Pharmaceuticals | REZDIFFRA (Drug) | Food and Beverage | In-kind items and services | $139.89 | General |
| Category: LIVER DISEASE | ||||||
| 11/25/2024 | Madrigal Pharmaceuticals | RESMETIROM (Drug) | Food and Beverage | In-kind items and services | $34.57 | General |
| Category: LIVER DISEASE | ||||||
| 11/20/2024 | ABBVIE INC. | SKYRIZI (Biological) | Food and Beverage | In-kind items and services | $18.64 | General |
| Category: IMMUNOLOGY | ||||||
| 11/18/2024 | PFIZER INC. | XELJANZ (Drug), VELSIPITY | Food and Beverage | In-kind items and services | $7.93 | General |
| Category: GASTROINTESTINAL;INFLAMMATION;OPHTHALMOLOGY;TRANSPLANT | ||||||
| 11/15/2024 | PFIZER INC. | XELJANZ (Drug), VELSIPITY | Food and Beverage | In-kind items and services | $7.83 | General |
| Category: GASTROINTESTINAL;INFLAMMATION;OPHTHALMOLOGY;TRANSPLANT | ||||||
| 11/14/2024 | ABBVIE INC. | RINVOQ (Biological) | Food and Beverage | In-kind items and services | $126.21 | General |
| Category: IMMUNOLOGY | ||||||
| 11/12/2024 | Regeneron Healthcare Solutions, Inc. | DUPIXENT (Biological) | Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program | Cash or cash equivalent | $4,537.00 | General |
| Category: INFLAMMATION AND IMMUNOLOGY | ||||||
Medicare Billing by Year
| Year | Procedures | Beneficiaries | Services | Submitted | Medicare Paid |
|---|---|---|---|---|---|
| 2023 | 13 | 675 | 807 | $219,029 | $85,506 |
| 2022 | 13 | 762 | 911 | $248,570 | $97,007 |
| 2021 | 13 | 789 | 968 | $267,971 | $99,340 |
| 2020 | 12 | 716 | 846 | $233,668 | $82,827 |
All Medicare Procedures & Services
51 procedure records from CMS Medicare Utilization — Page 1 of 3
| HCPCS | Description | Setting | Year | Patients | Services | Charges | Medicare Paid | Ratio |
|---|---|---|---|---|---|---|---|---|
| 99214 | Established patient office or other outpatient visit, 30-39 minutes | Office | 2023 | 188 | 278 | $48,650 | $25,579 | 52.6% |
| 99204 | New patient office or other outpatient visit, 45-59 minutes | Office | 2023 | 119 | 119 | $22,015 | $13,517 | 61.4% |
| 45385 | Removal of polyps or growths of large bowel using an endoscope with mechanical snare | Facility | 2023 | 58 | 58 | $49,184 | $10,420 | 21.2% |
| 99223 | Initial hospital care with moderate level of medical decision making, if using time, at least 75 minutes | Facility | 2023 | 63 | 66 | $17,160 | $8,766 | 51.1% |
| 99233 | Subsequent hospital care with moderate levelof medical decision making, if using time, at least 50 minutes | Facility | 2023 | 51 | 86 | $10,320 | $7,903 | 76.6% |
| 45378 | Diagnostic exam of large bowel using a flexible endoscope | Facility | 2023 | 29 | 29 | $16,704 | $4,009 | 24.0% |
| 43239 | Biopsy of esophagus, stomach, and/or upper small bowel using a flexible endoscope | Facility | 2023 | 36 | 37 | $17,760 | $3,429 | 19.3% |
| G0105 | Colorectal cancer screening; colonoscopy on individual at high risk | Facility | 2023 | 19 | 19 | $4,864 | $3,253 | 66.9% |
| 45380 | Biopsy of large bowel using a flexible endoscope | Facility | 2023 | 27 | 27 | $17,712 | $3,202 | 18.1% |
| 99203 | New patient office or other outpatient visit, 30-44 minutes | Office | 2023 | 26 | 26 | $3,250 | $1,885 | 58.0% |
| 99213 | Established patient office or other outpatient visit, 20-29 minutes | Office | 2023 | 28 | 30 | $3,810 | $1,878 | 49.3% |
| 43235 | Diagnostic exam of esophagus, stomach, and/or upper small bowel using a flexible endoscope | Facility | 2023 | 15 | 15 | $6,750 | $1,354 | 20.1% |
| 91200 | Measurement of liver stiffness | Office | 2023 | 16 | 17 | $850.00 | $308.82 | 36.3% |
| 99214 | Established patient office or other outpatient visit, 30-39 minutes | Office | 2022 | 184 | 263 | $44,534 | $24,533 | 55.1% |
| 99204 | New patient office or other outpatient visit, 45-59 minutes | Office | 2022 | 136 | 136 | $25,160 | $15,186 | 60.4% |
| 45385 | Removal of polyps or growths of large bowel using an endoscope with mechanical snare | Facility | 2022 | 57 | 58 | $49,184 | $11,014 | 22.4% |
| 99233 | Follow-up hospital inpatient care per day, typically 35 minutes | Facility | 2022 | 71 | 126 | $15,120 | $9,983 | 66.0% |
| 99223 | Initial hospital inpatient care per day, typically 70 minutes | Facility | 2022 | 57 | 57 | $14,820 | $8,710 | 58.8% |
| 45380 | Biopsy of large bowel using a flexible endoscope | Facility | 2022 | 49 | 49 | $32,144 | $6,310 | 19.6% |
| G0105 | Colorectal cancer screening; colonoscopy on individual at high risk | Facility | 2022 | 31 | 31 | $7,936 | $5,472 | 68.9% |
| 45378 | Diagnostic exam of large bowel using a flexible endoscope | Facility | 2022 | 32 | 32 | $18,432 | $4,305 | 23.4% |
| 43239 | Biopsy of esophagus, stomach, and/or upper small bowel using a flexible endoscope | Facility | 2022 | 44 | 47 | $22,560 | $4,299 | 19.1% |
| 99203 | New patient office or other outpatient visit, 30-44 minutes | Office | 2022 | 40 | 40 | $5,000 | $2,476 | 49.5% |
| 99213 | Established patient office or other outpatient visit, 20-29 minutes | Office | 2022 | 35 | 41 | $5,205 | $2,406 | 46.2% |
| 43235 | Diagnostic exam of esophagus, stomach, and/or upper small bowel using a flexible endoscope | Facility | 2022 | 15 | 16 | $7,200 | $1,486 | 20.6% |
About Dr. David Leff, DO
Dr. David Leff, DO is a Gastroenterology healthcare provider based in Mesa, Arizona. This provider has been registered with the National Plan and Provider Enumeration System (NPPES) since 01/10/2006. The National Provider Identifier (NPI) number assigned to this provider is 1619956505.
According to the Centers for Medicare & Medicaid Services (CMS) Open Payments database, Dr. David Leff, DO has received a total of $480,874 in payments from pharmaceutical and medical device companies, with $68,865 received in 2024. These payments were reported across 1,649 transactions from 70 companies. The most common payment nature is "Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program" ($283,609).
As a Medicare-enrolled provider, Leff has provided services to 2,942 Medicare beneficiaries, totaling 3,532 services with total Medicare billing of $364,680. Data is available for 4 years (2020–2023), covering 51 distinct procedure/service records.
Practice Information
- Specialty Gastroenterology
- Location Mesa, AZ
- Active Since 01/10/2006
- Last Updated 01/30/2026
- Taxonomy Code 207RG0100X
- Entity Type Individual
- NPI Number 1619956505
Products in Payments
- XIFAXAN (Drug) $79,491
- Epclusa (Drug) $44,807
- DUPIXENT (Biological) $37,955
- LINZESS (Drug) $34,802
- RINVOQ (Biological) $32,046
- Trulance (Drug) $29,459
- SKYRIZI (Biological) $22,621
- CREON (Drug) $17,333
- TRULANCE (Drug) $16,573
- RELISTOR (Drug) $15,493
- HUMIRA (Biological) $14,293
- Humira (Biological) $10,933
- APRISO (Drug) $8,763
- UCERIS (Drug) $8,623
- Vosevi (Drug) $4,860
- Mulpleta (Drug) $4,297
- Zelnorm (Drug) $4,003
- REZDIFFRA (Drug) $3,490
- ZENPEP (Drug) $2,120
- IBSRELA (Drug) $1,961
Data Sources
Provider data from NPPES. Payment data from CMS Open Payments. Medicare data from CMS Medicare Provider Utilization. All data is public and updated periodically.
Gastroenterology Doctors in Mesa
Dr. David Tessler, Do, DO
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Dr. Jae Kim, M.d, M.D
Gastroenterology — Payments: $107,100
Charles Saperstein, M.d, M.D
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Elisa Faybush, M.d, M.D
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Shahbaz Qureshi, Md, MD
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Carlos Zapata Antigoni, M.d, M.D
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