CARF International

Legal name: Commission on Accreditation of Rehabilit

Nonprofit profile at a glance

EIN: 366149979
IRS 990 coverage: 2010–2025
Official website data refreshed: Sep 2026
Forms available: Form 990 2025
Location: Tucson, AZ, United States
Phone: 5203251044
Rating: 73
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Rehabilitative Medical Services

Official website

Reported finances

Revenue: $46,365,447
Expenses: $38,341,690
Assets: $138,894,032
Liabilities: $16,164,799

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

BRIAN BOON (PRESIDENT/CEO)

Highest reported compensation

BRIAN BOON (PRESIDENT/CEO): $5,475,324 total reported compensation
DARREN M LEHRFELD (GEN COUNSEL/CAO/SECY): $595,695 total reported compensation
CINDY L JOHNSON (CHIEF RESOURCE OFFICER/TRE): $507,023 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promoting quality and excellence throughout the health and human services community.

What it reported doing in 2025

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.

Operating model

Revenue model: Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model: Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

Financial Efficiency: 64
Transparency & Controls: 65
Accountability: 100
Sustainability: 63
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 68.9%; rating input score 69
Program expense ratio: 78%; rating input score 78
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
Pay-setting controls: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Scored; rating input score 0
Grant itemization coverage: Scored; rating input score 0
Major donor itemization: Limited
Related-party transparency: Yes; rating input score 100

Accountability

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: 17.3%; rating input score 72; 72nd percentile among comparable filings
Total-asset coverage ratio: 3.62; rating input score 72; 72nd percentile among comparable filings
Liabilities to assets ratio: 0.12; rating input score 64; 64th percentile among comparable filings
Officer compensation ratio: 22.3%; rating input score 4; 4th percentile among comparable filings

Growth

Program expense growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
Revenue growth: 4.3% per year; rating input score 100; 34th percentile among comparable filings
Asset growth: 10.6% per year; rating input score 100; 69th percentile among comparable filings

Details

What they do: 2 programs and campaigns described on the official site · 4 operating locations identified
Where the money goes: 68.9% of revenue deployed · 78% of spending went to programs
Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
Programs: 2 filed program accomplishments · $29.9M in reported program spending
Leadership: top reported pay $5.5M · 21 people listed · 6 of 6 pay-setting controls reported
Highest-paid contractors: 2 contractors listed · $2.1M reported
Consistency: 30 of 30 current checks pass
Schedules: 6 filed schedules · includes foreign activity, executive pay, and related organizations
Filing history: 15 filing years from 2010 to 2025
Contacts: How to reach this organization
Money network: 9 filed money-flow records
Related organizations: 1 filed related-organization link
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Foreign activity oversight scored 0/100.
High — Transparency & Controls: Grant itemization coverage scored 0/100.
High — Sustainability: Officer compensation ratio scored 4/100.