COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES
EIN 36-6149979 TUCSON, AZ
- Revenue 2025
- $46,365,447
- Expenses 2025
- $38,341,690
Program services were 78.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- E50D
- Classification
- 2800
- Street
- 6951 E SOUTHPOINT RD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
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.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Rick ForkoshRICK FORKOSH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Herb ZaretskyHERB ZARETSKY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Kayda JohnsonKAYDA JOHNSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Marvin MashnerMARVIN MASHNER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Paul NathensonPAUL NATHENSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Tom HeathTOM HEATH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Robert ShortROBERT SHORT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Sharon OsborneSHARON OSBORNE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Susanne M Bruyere PhD CrcSUSANNE M BRUYERE PHD CRC
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Thomas J Buckley EdDTHOMAS J BUCKLEY EDD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Aashif EsmailAASHIF ESMAIL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Donald DewDONALD DEW
CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Brian BoonBRIAN 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 JohnsonCINDY 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 LehrfeldDARREN 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 RomoHEATHER 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 JohnsonMICHAEL 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 ShenDI 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 ConnollyMICHAEL 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 CarolanTERRENCE 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 DedrickJODI 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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $46,365,447
- Expenses
- $38,341,690
- Contributions
- $0
- Grants paid
- $0
-
2023
- Revenue
- $37,967,154
- Expenses
- $30,360,422
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $33,912,652
- Expenses
- $25,867,620
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $35,038,977
- Expenses
- $22,504,077
- Assets (EOY)
- $91,577,337
-
2020 · 990
- Revenue
- $25,598,368
- Expenses
- $20,926,967
- Assets (EOY)
- $74,226,460
-
2019 · 990
- Revenue
- $32,660,704
- Expenses
- $28,236,284
- Assets (EOY)
- $68,938,276
-
2018 · 990
- Revenue
- $32,548,047
- Expenses
- $27,949,561
- Assets (EOY)
- $61,907,994
-
2017 · 990
- Revenue
- $30,057,208
- Expenses
- $25,400,788
- Assets (EOY)
- $60,209,485
-
2016 · 990
- Revenue
- $27,458,628
- Expenses
- $24,535,878
- Assets (EOY)
- $50,232,184
-
2015 · 990
- Revenue
- $27,888,858
- Expenses
- $24,346,505
- Assets (EOY)
- $47,230,974
-
2014 · 990
- Revenue
- $25,929,587
- Expenses
- $22,458,994
- Assets (EOY)
- $44,260,765
-
2013 · 990
- Revenue
- $26,408,968
- Expenses
- $21,801,151
- Assets (EOY)
- $40,469,391
-
2012 · 990
- Revenue
- not reported
- Expenses
- $21,362,441
- Assets (EOY)
- $33,925,522
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$11,640
2023 PROGRAM SUPPORT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2025 return
-
CARF CANADA INC
501(C)(3) · ACCREDITATION OF HEALTH AND HUMAN SERVICES PROGRAMS · CA · controlled entity
-
CARF EUROPE INC
501(C)(3) · ACCREDITATION OF HEALTH AND HUMAN SERVICES PROGRAMS · UK · controlled entity
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2025 return
-
SP18 HOLDING LLC
PROPERTY HOLDING · AZ · assets $472,840
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.