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← COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES

Form 990 for tax year 2025

Filed by COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES.

Totals

Total revenue
$46,365,447
Total expenses
$38,341,690
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$41,725,712
Investment income
$4,626,373
Other revenue
$13,362
Total assets, end of year
$138,894,032
Total liabilities, end of year
$16,164,799
Net assets or fund balances, end of year
$122,729,233
Program services expenses (Part IX)
$29,893,175
Management and general expenses
$8,448,515
Fundraising expenses
$0
Program service expenses (Part III)
$29,893,175

Program services were 78.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: SURVEY FEES

    total $37,743,102 · related or exempt $37,743,102

  • 2b · Program service revenue: PUBLICATION INCOME

    total $2,487,460 · related or exempt $2,487,460

  • 2c · Program service revenue: SEMINAR & CONFERENCE

    total $599,521 · related or exempt $599,521

  • 2d · Program service revenue: USPEQ SERVICE INCOME

    total $472,161 · related or exempt $472,161

  • 2e · Program service revenue: OTHER PROGRAM SERVICES

    total $213,377 · related or exempt $213,377

  • 2f · All other program service revenue

    total $210,091 · related or exempt $210,091

  • 3 · Investment income

    total $3,154,313 · excluded $3,154,313

  • 7a · Gross sales of assets other than inventory

    securities $15,148,075

  • 7b · Less cost or other basis and sales expenses

    securities $13,676,015

  • 7c · Gain or loss

    securities $1,472,060

  • 7d · Net gain or loss

    total $1,472,060 · excluded $1,472,060

  • 11a · Other revenue: INCOME FROM EMPLOYEE BENEFIT FUND

    total $13,362 · excluded $13,362

  • 11e · Other revenue, total

    $13,362

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $6,285,819 · program services $2,162,075 · management and general $4,123,744

  • 7 · Other salaries and wages

    total $9,828,368 · program services $9,828,368

  • 8 · Pension plan contributions

    total $177,369 · program services $177,369

  • 9 · Other employee benefits

    total $1,947,634 · program services $1,523,711 · management and general $423,923

  • 10 · Payroll taxes

    total $1,130,990 · program services $863,716 · management and general $267,274

  • 11b · Fees: legal

    total $10,773 · management and general $10,773

  • 11c · Fees: accounting

    total $224,213 · management and general $224,213

  • 11f · Fees: investment management

    total $275,638 · management and general $275,638

  • 12 · Advertising and promotion

    total $249,003 · program services $52 · management and general $248,951

  • 13 · Office expenses

    total $123,448 · program services $87,831 · management and general $35,617

  • 16 · Occupancy

    total $24,784 · program services $19,564 · management and general $5,220

  • 17 · Travel

    total $9,889,417 · program services $9,760,967 · management and general $128,450

  • 19 · Conferences, conventions and meetings

    total $355,001 · program services $355,001

  • 22 · Depreciation, depletion and amortization

    total $622,869 · program services $364,394 · management and general $258,475

  • 23 · Insurance

    total $291,649 · program services $9,648 · management and general $282,001

  • 24a · Other expenses: EXTERNAL CONSULTANTS

    total $2,405,131 · program services $1,727,949 · management and general $677,182

  • 24b · Other expenses: TRANINING AND STAFF DEV

    total $1,108,479 · program services $1,101,325 · management and general $7,154

  • 24c · Other expenses: MAINTENANCE & REPAIRS

    total $1,063,618 · program services $730,989 · management and general $332,629

  • 24d · Other expenses: GENERAL G&A

    total $981,550 · program services $21,007 · management and general $960,543

  • 24e · All other expenses

    total $1,345,937 · program services $1,159,209 · management and general $186,728

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $33,123,800 · end of year $34,698,649

  • 2 · Savings and temporary cash investments

    beginning of year $13,900,528 · end of year $15,540,561

  • 4 · Accounts receivable

    beginning of year $822,513 · end of year $778,011

  • 9 · Prepaid expenses and deferred charges

    beginning of year $699,811 · end of year $910,264

  • 10a · Land, buildings and equipment: cost or other basis

    $11,557,267

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,213,018

  • 10c · Land, buildings and equipment, net

    beginning of year $5,880,144 · end of year $5,344,249

  • 11 · Investments: publicly traded securities

    beginning of year $49,341,663 · end of year $59,272,267

  • 15 · Other assets

    beginning of year $23,773,458 · end of year $22,350,031

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,053,568 · end of year $3,719,995

  • 19 · Deferred revenue

    beginning of year $9,998,527 · end of year $11,452,898

  • 25 · Other liabilities

    beginning of year $4,507,694 · end of year $991,906

  • 27 · Net assets without donor restrictions

    beginning of year $109,982,128 · end of year $122,729,233

Mission and programs · 2025

Mission

THE MISSION OF CARF IS TO PROMOTE THE QUALITY, VALUE AND OPTIMAL OUTCOMES OF SERVICES THROUGH A CONSULTATIVE ACCREDITATION PROCESS AND CONTINUOUS IMPROVEMENT SERVICES THAT CENTER ON ENHANCING THE LIVES OF PERSONS SERVED.

Activities or mission (Part I)

PROMOTE QUALITY, VALUE & OPTIMAL OUTCOMES OF SERVICES THROUGH A CONSULTATIVE ACCREDITATION PROCESS.

  • ACCREDITATION: TO DEVELOP STANDARDS AND RELATED EDUCATION IN SUPPORT OF THE ACCREDITATION OF HUMAN SERVICES PROGRAMS. THE ACCREDITATION PROCESS APPLIES SETS OF STANDARDS TO SERVICE AREAS AND BUSINESS PRACTICES DURING AN ON-SITE SURVEY. ACCREDITATION, HOWEVER, IS AN ONGOING PROCESS, SIGNALING TO THE PUBLIC THAT A SERVICE PROVIDER IS COMMITTED TO CONTINUOUSLY IMPROVING SERVICES, ENCOURAGING FEEDBACK, AND SERVING THE COMMUNITY. ACCREDITATION ALSO DEMONSTRATES A PROVIDER'S COMMITMENT TO ENHANCE ITS PERFORMANCE, MANAGE ITS RISK, AND DISTINGUISH ITS SERVICE DELIVERY.

    Expenses $29,162,965 · Revenue $41,253,551

  • STAKEHOLDER EXPERIENCE SURVEYS: CARF DEVELOPS SURVEY INSTRUMENTS AND ASSISTS SERVICE PROVIDERS WITH COLLECTING, ANALYZING AND REPORTING SURVEY DATA. SERVICE PROVIDERS USE THE INFORMATION AND IMPLEMENT CHANGES BASED ON FEEDBACK FROM CONSUMERS, EMPLOYEES AND OTHER KEY STAKEHOLDERS, WHICH ENABLES THEM TO IMPROVE THE SERVICES THEY PROVIDE. CARF HELPS MANY HUMAN SERVICE PROVIDERS WITH THEIR SURVEY NEEDS. INCLUDED IN THIS PROGRAM IS USPEQ (PRONOUNCED "YOU SPEAK"), WHICH STANDS FOR UNIVERSAL STAKEHOLDER PARTICIPATION EXPERIENCE QUESTIONNAIRES. USPEQ IS A RESEARCH BASED SURVEY TOOL DESIGNED BY CARF, WHICH WAS DEVELOPED AS A TURNKEY DATA COLLECTION AND REPORTING SYSTEM TO GATHER INFORMATION FROM KEY STAKEHOLDERS IN RESPONSE TO THE FIELD'S DESIRE TO ASPIRE TO EXCELLENCE IN HEALTH AND HUMAN SERVICES.

    Expenses $730,210 · Revenue $472,161

As filed on the 2025 return.

Listed in Part VII

  • Rick Forkosh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Herb Zaretsky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kayda Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Marvin Mashner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Paul Nathenson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Tom Heath

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Robert Short

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Sharon Osborne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Susanne M Bruyere PhD Crc

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Thomas J Buckley EdD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Aashif Esmail

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Donald Dew

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Brian Boon

    PRESIDENT/CEO

    Total calculated
    $5,475,324
    From this org
    $5,292,721
    From related orgs
    $0
    Other
    $182,603
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,020,053
    Bonus
    $260,247
    Other
    $4,012,421
    Deferred
    $149,939
    Nontaxable benefits
    $32,664
    Filer's total
    $5,475,324

  • Cindy L Johnson

    CHIEF RESOURCE OFFICER/TRE

    Total calculated
    $507,023
    From this org
    $205,211
    From related orgs
    $0
    Other
    $301,812
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $88,954
    Bonus
    $71,837
    Other
    $44,420
    Deferred
    $295,189
    Nontaxable benefits
    $6,623
    Filer's total
    $507,023

  • Darren M Lehrfeld

    GEN COUNSEL/CAO/SECY

    Total calculated
    $595,695
    From this org
    $440,519
    From related orgs
    $0
    Other
    $155,176
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $356,026
    Bonus
    $83,637
    Other
    $856
    Deferred
    $118,601
    Nontaxable benefits
    $36,575
    Filer's total
    $595,695

  • Heather S Romo

    CHIEF FINANCIAL OFFICER/TRE

    Total calculated
    $219,560
    From this org
    $169,308
    From related orgs
    $0
    Other
    $50,252
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,432
    Bonus
    $14,800
    Other
    $3,076
    Deferred
    $11,273
    Nontaxable benefits
    $38,979
    Filer's total
    $219,560

  • Michael Johnson

    MANAGING DIRECTOR

    Total calculated
    $412,368
    From this org
    $276,421
    From related orgs
    $0
    Other
    $135,947
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,361
    Bonus
    $34,750
    Other
    $18,310
    Deferred
    $107,064
    Nontaxable benefits
    $28,883
    Filer's total
    $412,368

  • Di Shen

    CHIEF RESEARCH OFFICER

    Total calculated
    $336,892
    From this org
    $186,717
    From related orgs
    $0
    Other
    $150,175
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,935
    Bonus
    $23,164
    Other
    $47,618
    Deferred
    $134,494
    Nontaxable benefits
    $15,681
    Filer's total
    $336,892

  • Michael Connolly

    CHIEF MEDICAL OFFICER

    Total calculated
    $479,367
    From this org
    $365,153
    From related orgs
    $0
    Other
    $114,214
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $297,750
    Bonus
    $64,948
    Other
    $2,455
    Deferred
    $96,026
    Nontaxable benefits
    $18,188
    Filer's total
    $479,367

  • Terrence Carolan

    MANAGING DIRECTOR

    Total calculated
    $264,495
    From this org
    $217,130
    From related orgs
    $0
    Other
    $47,365
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,472
    Bonus
    $20,802
    Other
    $856
    Deferred
    $22,502
    Nontaxable benefits
    $24,863
    Filer's total
    $264,495

  • Jodi Dedrick

    CHIEF HUMAN RESOURCES OFFI

    Total calculated
    $255,738
    From this org
    $187,990
    From related orgs
    $0
    Other
    $67,748
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,973
    Bonus
    $25,313
    Other
    $11,704
    Deferred
    $42,530
    Nontaxable benefits
    $25,218
    Filer's total
    $255,738

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
CARF WRITTEN POLICY AUTHORIZES PAYMENTS OF COSTS FOR ACCOMMODATIONS THAT PROVIDE REASONABLE SUPPORT TO ENABLE DIRECTORS WITH DISABILITIES TO PERFORM THEIR FUNCTIONS AND DUTIES. WHEN DIRECTOR COMPANIONS PROVIDE SUCH SUPPORT, CARF ISSUES PAYMENT FOR ASSOCIATED TRAVEL COSTS.
PART I, LINE 4B
PART 1, LINE 4B: THE ORGANIZATION IMPLEMENTED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (457(F) PLAN) IN 2010. THE PLAN COVERS THE PRESIDENT/CEO OF THE ORGANIZATION. NET PERIODIC PENSION EXPENSE FOR 2025 WAS $63,220.
PART I, LINE 7
ALL REGULAR, FULL-TIME CARF EMPLOYEES ARE ELIGIBLE TO RECEIVE LUMP SUM PAYMENTS IN ADDITION TO THEIR REGULAR, FIXED COMPENSATION, BASED ON INDIVIDUAL ACHIEVEMENT AND CONTRIBUTION TO TEAM AND ORGANIZATIONAL GOALS. IN 2025, THE MAJORITY OF CARF EMPLOYEES, INCLUDING OFFICERS AND HIGHLY COMPENSATED EMPLOYEES, RECEIVED ONE OR MORE NON-FIXED PAYMENTS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • CARF CANADA INC

    501(C)(3) · ACCREDITATION OF HEALTH AND HUMAN SERVICES PROGRAMS · CA · controlled entity

    Directly controlled by COMMISSION ON ACCREDITATION OF REHABILITATION

  • CARF EUROPE INC

    501(C)(3) · ACCREDITATION OF HEALTH AND HUMAN SERVICES PROGRAMS · UK · controlled entity

    Directly controlled by COMMISSION ON ACCREDITATION OF REHABILITATION

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • SP18 HOLDING LLC

    PROPERTY HOLDING · AZ · assets $472,840

    Directly controlled by COMMISSION ON ACCREDITATION OF REHABILITATION

Provenance

Return type
form_990
Tax year
2025
Filed
31 July 2026
IRS schema version
2025v4.2
Source object
202612659349300311

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