THAD MATTHEW MAKOWSKI, MD

NPI 1508945031, individual, Greeley, CO, Psychiatry & Neurology, Psychiatry

Evidence tier

structure or single-organization volume

Hours beyond a day in 4 months, but with up to 1040 patients a month, which points to a supervising clinician on the claims rather than one person's hours.
Records needed.
Medicaid dollars per patient on code 99214 ($323 per patient-month) sit in the top 5% of every provider billing that code.

score 55 of 100, rank 7609, $2.6M at stake

Hours billed per day

Medicaid billing converted into hours of hands-on care per day. The lower bound counts one unit per claim line and needs no price; the other two divide dollars by a unit price, the conservative one at 1.5 times the price. The clinician on the claim may be a supervisor under state rules, so billing organizations are counted too.

month	what was found	hours per day, lower bound	hours per day, at price	hours per day, conservative	per working day	patients	billing organizations	codes	paid
Aug 2022	More hours than a day holds at a conservative unit price	21.6	41.3	27.5	37.1	1040	1	90792 90833 90836 99205 99213 99214	$132K
Apr 2023	More hours than a day holds at a conservative unit price	19.3	49.6	33.1	49.6	884	1	90792 90833 90836 99205 99213 99214	$146K
May 2023	More hours than a day holds at a conservative unit price	20.0	59.7	39.8	53.7	907	1	90792 90833 90836 99205 99213 99214	$180K
Jun 2023	More hours than a day holds at a conservative unit price	13.5	39.9	26.6	36.3	651	1	90792 90833 90836 99213 99214	$119K

National provider registry

From the CMS NPPES Registry, refreshed daily.

Name	THAD MATTHEW MAKOWSKI, MD
Type	Individual
Status	Active
NPI issued	November 3, 2006, last updated May 29, 2015
Practice location	1300 N 17TH AVE, Greeley, CO 80631-9584, 970-347-2120
Specialties	Psychiatry & Neurology, Psychiatry (2084P0800X, primary, license DR.0048467 CO)

Procedures billed

The specific codes behind the dollars. Medicaid figures come from T-MSIS (2018 to 2024) and are compared with every other provider billing the same code; Medicare figures come from the 2024 physician and supplier file and compare this provider's submitted charge with what Medicare allowed, against the usual ratio for that code.

Medicaid, largest codes

code	what it is	paid	share	per patient-month	typical	rank among providers
99214	Established patient office or other outpatient visit with moderate level of decision making, if using time, 30 minutes or more	$2.3M	65%	$171	$60 (top 5% from $133)	98th percentile
90833	Psychotherapy with evaluation and management visit, 30 minutes	$364K	10%	$69	$49 (top 5% from $109)	77th percentile
99213	Established patient office or other outpatient visit with low level od decision making, if using time, 20 minutes or more	$343K	9%	$92	$44 (top 5% from $110)	92nd percentile
90792	Psychiatric diagnostic evaluation with medical services	$323K	9%	$148	$112 (top 5% from $313)	70th percentile
99205	New patient office or other outpatient visit with a high level of medical decision making, if using time, 60 minutes or more	$137K	4%	$323	$128 (top 5% from $249)	98th percentile
90836	Psychotherapy with evaluation and management visit, 45 minutes	$77K	2%	$76	$72 (top 5% from $190)	54th percentile
J2315	Injection, naltrexone, depot form, 1 mg	$17K	0%	$1K	$1K (top 5% from $2K)	too few months to rank
99215	Established patient office or other outpatient visit with high level of medical decision making, if using time, 40 minutes or morehistory of abuse	$9K	0%	$331	$88 (top 5% from $210)	too few months to rank

Medicare Part B 2024, largest codes

code	what it is	services	beneficiaries	paid	submitted per service	allowed per service	charge to allowed	usual for this code
99214	Established patient office or other outpatient visit with moderate level of decision making, if using time, 30 minutes or more	255	52	$24K	$287	$136	2.1x	2.3x (90th percentile 3.8x)
90833	Psychotherapy with evaluation and management visit, 30 minutes	192	52	$10K	$145	$74	1.9x	2.1x (90th percentile 3.5x)
90836	Psychotherapy with evaluation and management visit, 45 minutes	83	21	$6K	$250	$95	2.6x	2.0x (90th percentile 3.2x)

A submitted charge many times the allowed amount is common and lawful; it matters when it is far above what other providers submit for the same code.

In this area

6 providers in Weld County, CO carry an indicator in the public record, with $12.6M at stake between them. The most common is more hours than a day holds, on 5 of them, followed by part of a provider network on 1.

tier	provider	at stake	why
3	CENTER AT CENTERPLACE, LLC Greeley, CO, ranked 4655	$0	Part of provider network D1-00140, ranked 140 nationally.
4	MICHAEL MULLIN Greeley, CO, ranked 7454	$5.0M	Hours beyond a day in 6 months, but with up to 707 patients a month, which points to a supervising clinician on the claims rather than one person's hours. Records needed. and 1 more
4	NICHOLAS BERGER Longmont, CO, ranked 7758	$1.4M	Hours beyond a day in 3 months under one organization, which can be supervisory billing. Records needed. and 1 more
4	SARAH POFAHL Greeley, CO, ranked 8421	$4.7M	Hours beyond a day in 20 months, but with up to 823 patients a month, which points to a supervising clinician on the claims rather than one person's hours. Records needed.
5	HEATHER DAIGLE Greeley, CO, ranked 10224	$598K	Medicaid dollars per patient on code 99214 ($175 per patient-month) sit in the top 5% of every provider billing that code.
5	SARAH WILLIAMSON Greeley, CO, ranked 10584	$884K	76% of Medicaid dollars are on codes with a history of abuse.

Recent enforcement in CO

All releases

Department of Justice and HHS-OIG releases for this state, newest first. Each opens in a new tab.

DOJIndictedJun 23, 2026

Colorado Man Charged In Medicaid Fraud Scheme Connected To Arapahoe County Adult Daycare

Omer offered three $500 kickback payments in exchange for referrals of Medicaid beneficiaries for adult daycare, and $10,000 in other kickback payments described as marketing expenses or office supply, to induce beneficiaries to attend Nadina Adult Daycare Center.

DOJCivil settlementNov 24, 2025

Southern Colorado Hospital and Doctors Agree to Pay $650,000 to Resolve Allegations That They Unlawfully Prescribed Opioids and Other Controlled Substances

Three physicians employed by Mt. San Rafael Hospital allegedly issued invalid prescriptions for controlled substances including opioids not for a legitimate medical purpose or outside the usual course of professional practice, and caused claims for those prescriptions to be submitted to Medicare and other federal health care programs.

DOJCivil settlementDec 3, 2024

$2 Million Resolves Kickback Allegations Relating to Denver Neuromonitoring Company

Assure paid remuneration to surgeons through joint venture companies to induce them to order intraoperative neuromonitoring services, resulting in claims submitted to federally funded healthcare programs.

DOJIndictedSep 24, 2024

Seven People Charged With Over $40 Million In Medicare And Medicaid Fraud

Defendants, through genetic testing laboratories they owned and operated, paid kickbacks and bribes to marketing companies for referrals for medically unnecessary genetic testing, resulting in more than $40 million in false and fraudulent claims paid by Medicare and Colorado Medicaid, and three defendants laundered the proceeds.

Referral packet

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