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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 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. 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

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.