Nonprofit · EIN 36-6149979
COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES
Tax-exempt · TUCSON, AZ 85756
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $46,365,447 | $38,341,690 | $8,023,757 | $138,894,032 | $16,164,799 | $122,729,233 |
| December 31, 2024 | 990 | $44,971,852 | $35,678,037 | $9,293,815 | $127,541,917 | $17,559,789 | $109,982,128 |
| December 31, 2023 | 990 | $37,967,154 | $30,360,422 | $7,606,732 | $111,554,699 | $14,220,738 | $97,333,961 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $41,725,712
- Investment income
- $4,626,373
- Net gain from sales of assets
- $1,472,060
- Other revenue
- $13,362
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $6,285,819
- Other salaries and wages
- $9,828,368
- Salaries, compensation and benefits (total)
- $19,370,180
- Professional fundraising fees
- $0
- Legal fees
- $10,773
- Accounting fees
- $224,213
- Occupancy
- $24,784
- Travel
- $9,889,417
- Depreciation
- $622,869
- Program services (functional)
- $29,893,175
- Management and general (functional)
- $8,448,515
Balance sheet and other
- Total assets, start of year
- $127,541,917
- Total assets, end of year
- $138,894,032
- Total liabilities, end of year
- $16,164,799
- Net assets, end of year
- $122,729,233
- Land, buildings and equipment
- $5,344,249
- Publicly traded securities
- $59,272,267
- Net assets without donor restrictions
- $122,729,233
- Gross receipts
- $60,041,462
- Employees
- 1,455
- Volunteers
- 12
- Year formed
- 1994
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN BOON | PRESIDENT/CEO Officer | 40 | $5,292,721 | $182,603 |
| DARREN M LEHRFELD | GEN COUNSEL/CAO/SECY Officer | 40 | $440,519 | $155,176 |
| CINDY L JOHNSON | CHIEF RESOURCE OFFICER/TRE Officer | 40 | $205,211 | $301,812 |
| MICHAEL CONNOLLY | CHIEF MEDICAL OFFICER Highest-paid employee | 40 | $365,153 | $114,214 |
| MICHAEL JOHNSON | MANAGING DIRECTOR Highest-paid employee | 40 | $276,421 | $135,947 |
| DI SHEN | CHIEF RESEARCH OFFICER Highest-paid employee | 40 | $186,717 | $150,175 |
| TERRENCE CAROLAN | MANAGING DIRECTOR Highest-paid employee | 40 | $217,130 | $47,365 |
| JODI DEDRICK | CHIEF HUMAN RESOURCES OFFI Highest-paid employee | 40 | $187,990 | $67,748 |
| HEATHER S ROMO | CHIEF FINANCIAL OFFICER/TRE Officer | 40 | $169,308 | $50,252 |
| RICK FORKOSH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HERB ZARETSKY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAYDA JOHNSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARVIN MASHNER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PAUL NATHENSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TOM HEATH | DIRECTOR Trustee or director | 2 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT SHORT | DIRECTOR Trustee or director | 2 | $0 |
| SHARON OSBORNE | DIRECTOR Trustee or director | 2 | $0 |
| SUSANNE M BRUYERE PHD CRC | DIRECTOR Trustee or director | 2 | $0 |
| THOMAS J BUCKLEY EDD | DIRECTOR Trustee or director | 2 | $0 |
| AASHIF ESMAIL | DIRECTOR Trustee or director | 2 | $0 |
| DONALD DEW | CHAIR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN BOON | PRESIDENT/CEO Officer | 40 | $1,325,222 | $428,661 |
| DARREN M LEHRFELD | GEN COUNSEL/CAO/SECY Officer | 40 | $474,971 | $54,664 |
| CINDY L JOHNSON | CHIEF RESOURCE OFFICER/TRE Officer | 40 | $452,988 | $32,351 |
| MICHAEL JOHNSON | MANAGING DIRECTOR Highest-paid employee | 40 | $254,001 | $100,797 |
| MICHAEL CONNOLLY | CHIEF MEDICAL OFFICER Highest-paid employee | 40 | $317,980 | $1,461 |
| DI SHEN | CHIEF RESEARCH OFFICER Highest-paid employee | 40 | $230,767 | $62,592 |
| TERRY CAROLAN | MANAGING DIRECTOR Highest-paid employee | 40 | $207,650 | $35,261 |
| JODI DEDRICK | CHIEF HUMAN RESOURCES OFFI Highest-paid employee | 40 | $170,642 | $42,089 |
| RICK FORKOSH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HERB ZARETSKY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAYDA JOHNSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARVIN MASHNER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PAUL NATHENSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TOM HEATH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBERT SHORT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHARON OSBORNE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SUSANNE M BRUYERE PHD CRC | DIRECTOR Trustee or director | 2 | $0 | $0 |
| THOMAS J BUCKLEY EDD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| AASHIF ESMAIL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DONALD DEW | CHAIR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN BOON | PRESIDENT/CEO Officer | 40 | $1,215,643 | $511,426 |
| CINDY L JOHNSON | CHIEF RESOURCE OFFICER/TRE Officer | 40 | $427,739 | $273,233 |
| DARREN M LEHRFELD | GEN COUNSEL/CAO/SECY Officer | 40 | $424,077 | $168,570 |
| MICHAEL JOHNSON | MANAGING DIRECTOR Highest-paid employee | 40 | $239,544 | $130,377 |
| DI SHEN | CHIEF RESEARCH OFFICER Highest-paid employee | 40 | $219,314 | $143,844 |
| TERRY CAROLAN | MANAGING DIRECTOR Highest-paid employee | 40 | $192,392 | $54,920 |
| JODI DEDRICK | CHIEF HUMAN RESOURCES OFFI Highest-paid employee | 40 | $166,086 | $69,914 |
| MICHAEL CONNOLLY | CHIEF MEDICAL OFFICER Highest-paid employee | 40 | $218,581 | $1,461 |
| RICK FORKOSH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HERB ZARETSKY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAYDA JOHNSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARVIN MASHNER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PAUL NATHENSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TOM HEATH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBERT SHORT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHARON OSBORNE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SUSANNE M BRUYERE PHD CRC | DIRECTOR Trustee or director | 2 | $0 | $0 |
| THOMAS J BUCKLEY EDD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DONALD DEW | CHAIR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6951 E SOUTHPOINT RD, TUCSON, AZ 85756-9407
- Principal officer (990 for 2025)
- HEATHER S ROMO CPA, 6951 EAST SOUTHPOINT ROAD, TUCSON, AZ 857569407
- Signed the 990
- HEATHER S ROMO CPA, CHIEF FINANCIAL OFFICER
- Phone
- (520) 325-1044
- Website
- WWW.CARF.ORG
- Return prepared by
- REGIER CARR & MONROE LLP CPAS
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.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-6149979
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E50D)
- Assets (IRS master file)
- $138,894,032
- Income (IRS master file)
- $60,041,462
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $46,365,447 | $38,341,690 | $138,894,032 | XML |
| 990 | December 2024 | $44,971,852 | $35,678,037 | $127,541,917 | XML |
| 990 | December 2023 | $37,967,154 | $30,360,422 | $111,554,699 | XML |
| 990 | December 2022 | $33,912,652 | $25,867,620 | $96,199,643 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-6149979).
Questions about COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES
- What is the EIN of COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES?
- The employer identification number (EIN) of COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES is 36-6149979.
- Is COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES?
- The 990 for the year ended December 31, 2025 names HEATHER S ROMO CPA.
- Who are the officers and directors of COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES?
- The 990 for the year ended December 31, 2025 lists 21 people; 9 received compensation from the organization, the highest $5,292,721 (BRIAN BOON, PRESIDENT/CEO).
- How much revenue does COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $46,365,447, expenses of $38,341,690 and total assets of $138,894,032 at year end.
Other nonprofits in TUCSON
- TUCSON MEDICAL CENTER EIN 86-0137567 · last filed 990 for 2024
- EL RIO SANTA CRUZ NEIGHBORHOOD HEALTH CENTER INC EIN 86-0285857 · last filed 990 for 2025
- TMC MEDICAL NETWORK EIN 81-1156192 · last filed 990 for 2024
- TMCONE EIN 81-0868782 · last filed 990 for 2024
- TMC HEALTHCARE EIN 20-2218975 · last filed 990 for 2024
- CHILDRENS CLINICS FOR REHABILITATIVE SERVICES EIN 86-0667510 · last filed 990 for 2025
- HANDMAKER JEWISH SERVICES FOR THE AGING EIN 86-0626077 · last filed 990 for 2025
- INTERMOUNTAIN HEALTH CENTER INC EIN 42-1582826 · last filed 990 for 2025