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SPORTS PHYSICALTHERAPY OCCUPATIONAL THERAPY AND REHABILITATION SERVICE

EIN 06-1655704 WESTBURY, NY

Revenue 2024
$198,872,955
Expenses 2024
$164,746,208

Program services were 86.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E50
Classification
1000
Street
972 BRUSH HOLLOW RD 5TH FL

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).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • MICHAEL DOWLING

    CEO

    Total calculated
    $5,943,362
    From this org
    $0
    From related orgs
    $5,867,706
    Other
    $75,656
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $4,647,647 related
    Bonus
    $0 + $1,158,500 related
    Other
    $0 + $61,559 related
    Deferred
    $0 + $37,950 related
    Nontaxable benefits
    $0 + $37,706 related
    Filer's total
    $0 + $5,943,362 related

  • MICHELE CUSACK

    EVP & CFO

    Total calculated
    $1,990,193
    From this org
    $0
    From related orgs
    $1,904,871
    Other
    $85,322
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,422,922 related
    Bonus
    $0 + $397,550 related
    Other
    $0 + $84,399 related
    Deferred
    $0 + $37,950 related
    Nontaxable benefits
    $0 + $47,372 related
    Filer's total
    $0 + $1,990,193 related

  • DEBORAH SCHIFF

    EVP

    Total calculated
    $1,854,668
    From this org
    $0
    From related orgs
    $1,784,891
    Other
    $69,777
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,161,634 related
    Bonus
    $0 + $579,282 related
    Other
    $0 + $43,975 related
    Deferred
    $0 + $37,950 related
    Nontaxable benefits
    $0 + $31,827 related
    Filer's total
    $0 + $1,854,668 related

  • LAURENCE KRAEMER

    Asst Secretary, EVP & Gen Coun

    Total calculated
    $1,677,461
    From this org
    $0
    From related orgs
    $1,607,684
    Other
    $69,777
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,188,209 related
    Bonus
    $0 + $372,900 related
    Other
    $0 + $46,575 related
    Deferred
    $0 + $37,950 related
    Nontaxable benefits
    $0 + $31,827 related
    Filer's total
    $0 + $1,677,461 related

  • BRIAN KREBS

    VP & Secretary

    Total calculated
    $434,894
    From this org
    $0
    From related orgs
    $349,572
    Other
    $85,322
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $258,625 related
    Bonus
    $0 + $62,552 related
    Other
    $0 + $28,395 related
    Deferred
    $0 + $37,950 related
    Nontaxable benefits
    $0 + $47,372 related
    Filer's total
    $0 + $434,894 related

  • MARK DEVERA

    Senior Director, Operations

    Total calculated
    $281,906
    From this org
    $214,749
    From related orgs
    $0
    Other
    $67,157
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $196,666
    Bonus
    $16,890
    Other
    $1,193
    Deferred
    $19,785
    Nontaxable benefits
    $47,372
    Filer's total
    $281,906

  • SHAWN PARK

    Senior Director, Financial Ope

    Total calculated
    $279,279
    From this org
    $220,851
    From related orgs
    $0
    Other
    $58,428
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $201,023
    Bonus
    $16,653
    Other
    $3,175
    Deferred
    $20,151
    Nontaxable benefits
    $38,277
    Filer's total
    $279,279

  • CHARLES ARNSTEIN

    Senior Director, Revenue Cycle

    Total calculated
    $241,704
    From this org
    $220,947
    From related orgs
    $0
    Other
    $20,757
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $204,004
    Bonus
    $16,380
    Other
    $563
    Deferred
    $20,157
    Nontaxable benefits
    $600
    Filer's total
    $241,704

  • ROGER GERLAND

    Senior Director, Rehabilitatio

    Total calculated
    $240,087
    From this org
    $219,422
    From related orgs
    $0
    Other
    $20,665
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $177,271
    Bonus
    $16,167
    Other
    $25,984
    Deferred
    $20,065
    Nontaxable benefits
    $600
    Filer's total
    $240,087

  • RYAN ZUMBO

    Supervisor, Rehabilitation Ser

    Total calculated
    $237,386
    From this org
    $202,165
    From related orgs
    $0
    Other
    $35,221
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $117,508
    Bonus
    $8,340
    Other
    $76,317
    Deferred
    $19,030
    Nontaxable benefits
    $16,191
    Filer's total
    $237,386

  • JESSICA DAIGLE

    Treasurer

    Total calculated
    $228,072
    From this org
    $163,962
    From related orgs
    $0
    Other
    $64,110
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $149,604
    Bonus
    $9,741
    Other
    $4,617
    Deferred
    $16,738
    Nontaxable benefits
    $47,372
    Filer's total
    $228,072

  • DEENA HENDERSON

    President

    Total calculated
    $156,510
    From this org
    $0
    From related orgs
    $125,845
    Other
    $30,665
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $117,875 related
    Bonus
    $0 + $3,500 related
    Other
    $0 + $4,470 related
    Deferred
    $0 + $14,451 related
    Nontaxable benefits
    $0 + $16,214 related
    Filer's total
    $0 + $156,510 related

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 — 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

  • 2024
    Revenue
    $198,872,955
    Expenses
    $164,746,208
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $105,015,189
    Expenses
    $95,976,911
    Contributions
    $77,610
    Grants paid
    $0
  • 2022
    Revenue
    $74,767,124
    Expenses
    $64,087,570
    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.

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

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

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 2024 return

The first 25 as filed. The return lists every one.

Declared as related by

The most recent declarers. The API serves every row.

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 10 September 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.