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← COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES

Form 990 for tax year 2023

Filed by COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES.

Totals

Total revenue
$37,967,154
Total expenses
$30,360,422
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$35,266,290
Investment income
$2,221,171
Other revenue
$479,693
Total assets, end of year
$111,554,699
Total liabilities, end of year
$14,220,738
Net assets or fund balances, end of year
$97,333,961
Program services expenses (Part IX)
$22,801,313
Management and general expenses
$7,559,109
Fundraising expenses
$0
Program service expenses (Part III)
$22,801,313

Program services were 75.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • BRIAN BOON

    PRESIDENT/CEO

    Total calculated
    $1,727,069
    From this org
    $1,215,643
    From related orgs
    $0
    Other
    $511,426
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $913,780
    Bonus
    $233,820
    Other
    $68,043
    Deferred
    $466,680
    Nontaxable benefits
    $44,746
    Filer's total
    $1,727,069

  • CINDY L JOHNSON

    CHIEF RESOURCE OFFICER/TRE

    Total calculated
    $700,972
    From this org
    $427,739
    From related orgs
    $0
    Other
    $273,233
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $325,865
    Bonus
    $76,919
    Other
    $24,955
    Deferred
    $247,045
    Nontaxable benefits
    $26,188
    Filer's total
    $700,972

  • DARREN M LEHRFELD

    GEN COUNSEL/CAO/SECY

    Total calculated
    $592,647
    From this org
    $424,077
    From related orgs
    $0
    Other
    $168,570
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $323,702
    Bonus
    $77,019
    Other
    $23,356
    Deferred
    $133,009
    Nontaxable benefits
    $35,561
    Filer's total
    $592,647

  • MICHAEL JOHNSON

    MANAGING DIRECTOR

    Total calculated
    $369,921
    From this org
    $239,544
    From related orgs
    $0
    Other
    $130,377
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,506
    Bonus
    $29,275
    Other
    $14,763
    Deferred
    $103,589
    Nontaxable benefits
    $26,788
    Filer's total
    $369,921

  • DI SHEN

    CHIEF RESEARCH OFFICER

    Total calculated
    $363,158
    From this org
    $219,314
    From related orgs
    $0
    Other
    $143,844
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,788
    Bonus
    $25,334
    Other
    $10,192
    Deferred
    $117,760
    Nontaxable benefits
    $26,084
    Filer's total
    $363,158

  • MICHAEL CONNOLLY

    CHIEF MEDICAL OFFICER

    Total calculated
    $220,042
    From this org
    $218,581
    From related orgs
    $0
    Other
    $1,461
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,515
    Bonus
    $5,000
    Other
    $1,066
    Deferred
    $0
    Nontaxable benefits
    $1,461
    Filer's total
    $220,042

  • TERRY CAROLAN

    MANAGING DIRECTOR

    Total calculated
    $247,312
    From this org
    $192,392
    From related orgs
    $0
    Other
    $54,920
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,660
    Bonus
    $17,175
    Other
    $557
    Deferred
    $21,149
    Nontaxable benefits
    $33,771
    Filer's total
    $247,312

  • JODI DEDRICK

    CHIEF HUMAN RESOURCES OFFI

    Total calculated
    $236,000
    From this org
    $166,086
    From related orgs
    $0
    Other
    $69,914
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,399
    Bonus
    $19,886
    Other
    $8,801
    Deferred
    $45,978
    Nontaxable benefits
    $23,936
    Filer's total
    $236,000

  • 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

  • DONALD DEW

    CHAIR

    Total calculated
    $0
    Hours/week
    2

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 2023 WAS $236,898.
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 2023, 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
2023
Filed
6 November 2024
IRS schema version
2023v5.1
Source object
202403139349302565

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