2024-11-08T11:43:44-06:00 2023-12-31 480573184 REGIER CARR & MONROE LLP CPAS 4801 E BROADWAY BLVD SUITE 501 TUCSON AZ 85711 990 2023-01-01 366149979 COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES COMM 5203251044 6951 EAST SOUTHPOINT ROAD TUCSON AZ 857569407 CINDY JOHNSON CHIEF RESOURCE OFFICER 5203251044 2024-11-06 1 0 SUSAN M VOS CPACFE P01709931 5206248229 2023 2024-10-15 13:58:12Z BRIAN BOON 6951 EAST SOUTHPOINT ROAD TUCSON AZ 857569407 50988395 0 X WWW.CARF.ORG X 1994 AZ PROMOTE QUALITY, VALUE & OPTIMAL OUTCOMES OF SERVICES THROUGH A CONSULTATIVE ACCREDITATION PROCESS. 11 11 1219 11 0 0 0 0 33472781 35266290 1041507 2221171 -601636 479693 33912652 37967154 0 0 0 0 18181490 18933753 0 0 0 7686130 11426669 25867620 30360422 8045032 7606732 96199643 111554699 11115690 14220738 85083953 97333961 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. 0 0 21976367 34324816 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. 824946 941474 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. 22801313 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 30 0 1 1219 1 0 1 CA UK 0 0 0 0 0 0 0 0 1 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CINDY L JOHNSON CPA 5203251044 6951 EAST SOUTHPOINT ROAD TUCSON AZ 857569407 BRIAN BOON PRESIDENT/CEO 40.00 X 1215643 0 511426 CINDY L JOHNSON CHIEF RESOURCE OFFICER/TRE 40.00 X 427739 0 273233 DARREN M LEHRFELD GEN COUNSEL/CAO/SECY 40.00 X 424077 0 168570 MICHAEL JOHNSON MANAGING DIRECTOR 40.00 X 239544 0 130377 DI SHEN CHIEF RESEARCH OFFICER 40.00 X 219314 0 143844 MICHAEL CONNOLLY CHIEF MEDICAL OFFICER 40.00 X 218581 0 1461 TERRY CAROLAN MANAGING DIRECTOR 40.00 X 192392 0 54920 JODI DEDRICK CHIEF HUMAN RESOURCES OFFI 40.00 X 166086 0 69914 RICK FORKOSH DIRECTOR 2.00 X 0 0 0 HERB ZARETSKY DIRECTOR 2.00 X 0 0 0 KAYDA JOHNSON DIRECTOR 2.00 X 0 0 0 MARVIN MASHNER DIRECTOR 2.00 X 0 0 0 PAUL NATHENSON DIRECTOR 2.00 X 0 0 0 TOM HEATH DIRECTOR 2.00 X 0 0 0 ROBERT SHORT DIRECTOR 2.00 X 0 0 0 SHARON OSBORNE DIRECTOR 2.00 X 0 0 0 SUSANNE M BRUYERE PHD CRC DIRECTOR 2.00 X 0 0 0 THOMAS J BUCKLEY EDD DIRECTOR 2.00 X 0 0 0 DONALD DEW CHAIR 2.00 X 0 0 0 3103376 0 1353745 16 0 1 0 ACCENTURE CONSULTING GROUP PO BOX 70629 CHICAGO IL 60673 IT CONSULTING 1987314 1 X SURVEY FEES 541900 30209174 30209174 PUBLICATION INCOME 513190 2273339 2273339 MANAGEMENT FEES 541900 1272781 1272781 USPEQ SERVICE INCOME 541900 941474 941474 SEMINAR & CONFERENCE 611430 395469 395469 174053 174053 35266290 2218390 2218390 13024022 13018814 2427 5208 -2427 2781 2781 INCOME FROM EMPLOYEE BENEFIT FUND 525100 479693 479693 479693 37967154 35266290 0 2700864 2410852 344729 2066123 12785727 10638613 2147114 412946 412946 2351048 1547844 803204 973180 783139 190041 4348 4348 239101 239101 220843 220843 137995 137995 154997 95966 59031 24526 19367 5159 5359111 5250904 108207 284738 284738 669551 325783 343768 238681 8049 230632 EXTERNAL CONSULTANTS 1553275 1072068 481207 MAINTENANCE & REPAIRS 713685 484107 229578 BANK FEES 462230 435149 27081 TRANINING AND STAFF DEV 441494 436250 5244 922094 661661 260433 30360422 22801313 7559109 0 24466728 29665005 9715092 12907520 442225 890944 311095 517675 11601199 5202754 6396333 6398445 37192773 40900263 17675397 20274847 96199643 111554699 2803164 3195879 4835710 7025385 3476816 3999474 11115690 14220738 X 85083953 97333961 85083953 97333961 96199643 111554699 X 7606732 3872745 770531 X X 0 1 X 1 0 X 31661843 24250291 33381138 33472781 35266290 158032343 31661843 24250291 33381138 33472781 35266290 158032343 0 0 0 158032343 422769 527471 464115 1282575 2218390 4915320 422769 527471 464115 1282575 2218390 4915320 226652 395822 391448 -601636 479693 891979 32311264 25173584 34236701 34153720 37964373 163839642 0.96460 0.97820 0.03000 0.01920 X SCHEDULE A, PART III, SECTION B, LINE 12 : THE AMOUNTS ON LINE 12 REPRESENT INCOME EARNED ON ASSETS HELD IN TRUST FOR THE ORGANIZATIONS INFORMALLY FINANCED 457 PLANS. 1647840 1647840 3794056 1942935 1851121 6159303 3259819 2899484 6398445 DUE FROM CARF CANADA 10130578 DUE FROM CARF EUROPE 419893 PENSION PLAN ASSETS 9694431 REFUNDABLE DEPOSITS 29945 20274847 PENSION PLAN LIABILITIES 3999474 3999474 X PART X, LINE 2: THE COMMISSION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COMMISSION IS ALSO EXEMPT FROM STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES INTERPRETATION SET A "MORE LIKELY THAN NOT" CRITERION FOR RECOGNIZING THE TAX BENEFITS OF UNCERTAIN TAX POSITIONS; IT ESTABLISHED A MEASUREMENT CRITERIA FOR TAX BENEFITS; AND IT ESTABLISHED CERTAIN NEW DISCLOSURE REQUIREMENTS. THE COMMISSION BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS WILL BE SUSTAINED UPON EXAMINATION AND, ACCORDINGLY, HAVE NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2023 FOR UNCERTAIN INCOME TAX POSITIONS PURSUANT TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. INCOME TAX RELATED INTEREST AND PENALTIES ARE REPORTED IN GENERAL AND ADMINISTRATIVE EXPENSES WHEN INCURRED. THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY INTEREST OR PENALTIES RELATED TO INCOME TAXES. NO INCOME TAX EXAMINATIONS ARE CURRENTLY UNDERWAY OR ANTICIPATED. EAST ASIA AND THE PACIFIC 0 PROGRAM SERVICES ACCREDITATION 5400 EUROPE (INCLUDING ICELAND & GREENLAND) 0 2 PROGRAM SERVICES ACCREDITATION 6141 MIDDLE EAST AND NORTH AFRICA 0 PROGRAM SERVICES ACCREDITATION 113730 SOUTH AMERICA 0 PROGRAM SERVICES ACCREDITATION 90294 CENTRAL AMERICA AND THE CARIBBEAN 0 PROGRAM SERVICES 10724 0 2 0 0 0 2 226289 0 226289 0 0 0 0 0 1 X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 BRIAN BOON PRESIDENT/CEO 913780 0 233820 0 68043 0 466680 0 44746 0 1727069 0 0 0 CINDY L JOHNSON CHIEF RESOURCE OFFICER/TRE 325865 0 76919 0 24955 0 247045 0 26188 0 700972 0 0 0 DARREN M LEHRFELD GEN COUNSEL/CAO/SECY 323702 0 77019 0 23356 0 133009 0 35561 0 592647 0 0 0 MICHAEL JOHNSON MANAGING DIRECTOR 195506 0 29275 0 14763 0 103589 0 26788 0 369921 0 0 0 DI SHEN CHIEF RESEARCH OFFICER 183788 0 25334 0 10192 0 117760 0 26084 0 363158 0 0 0 MICHAEL CONNOLLY CHIEF MEDICAL OFFICER 212515 0 5000 0 1066 0 0 0 1461 0 220042 0 0 0 TERRY CAROLAN MANAGING DIRECTOR 174660 0 17175 0 557 0 21149 0 33771 0 247312 0 0 0 JODI DEDRICK CHIEF HUMAN RESOURCES OFFI 137399 0 19886 0 8801 0 45978 0 23936 0 236000 0 0 0 PART I, LINE 1A CARF WRITTEN POLICY AUTHORIZES PAYMENTS OF COSTS FOR ACCOMMODATIONS THAT PROVIDE REASONABLE SUPPORT TO ENABLE DIRECTORS WITH DISABILITIES TO PERFORM THEIR FUNCTIONS AND DUTIES. WHEN DIRECTOR COMPANIONS PROVIDE SUCH SUPPORT, CARF ISSUES PAYMENT FOR ASSOCIATED TRAVEL COSTS. PART I, LINE 4B PART 1, LINE 4B: THE ORGANIZATION IMPLEMENTED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (457(F) PLAN) IN 2010. THE PLAN COVERS THE PRESIDENT/CEO OF THE ORGANIZATION. NET PERIODIC PENSION EXPENSE FOR 2023 WAS $236,898. PART I, LINE 7 ALL REGULAR, FULL-TIME CARF EMPLOYEES ARE ELIGIBLE TO RECEIVE LUMP SUM PAYMENTS IN ADDITION TO THEIR REGULAR, FIXED COMPENSATION, BASED ON INDIVIDUAL ACHIEVEMENT AND CONTRIBUTION TO TEAM AND ORGANIZATIONAL GOALS. IN 2023, THE MAJORITY OF CARF EMPLOYEES, INCLUDING OFFICERS AND HIGHLY COMPENSATED EMPLOYEES, RECEIVED ONE OR MORE NON-FIXED PAYMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL DRAFT FORM 990 IS PREPARED BY AN INDEPENDENT, EXTERNAL ACCOUNTING FIRM. THE DRAFT IS THEN REVIEWED IN DETAIL BY CARF'S SENIOR MANAGEMENT AND ANY CHANGES/CORRECTIONS ARE REVIEWED WITH THE ACCOUNTING FIRM. THE COMPLETED FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE OF THE CARF BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. THE AUDIT COMMITTEE IS COMPOSED OF THE BOARD OF DIRECTORS AS A WHOLE. FORM 990, PART VI, SECTION B, LINE 12C CARF HAS WRITTEN CONFLICT OF INTEREST POLICIES INCORPORATED IN ITS EMPLOYEE HANDBOOK, CORPORATE COMPLIANCE MANUAL AND BOARD GOVERNANCE POLICIES. ANNUALLY, BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE PROVIDED WITH A STATEMENT REQUIRING ACKNOWLEDGEMENT OF THE POLICY AND DISCLOSURE OF ANY ACTUAL AND POTENTIAL CONFLICTS. ALL IDENTIFIED CONFLICTS ARE REVIEWED FOR ANY NECESSARY FOLLOW-UP AND/OR APPROPRIATE ACTION. THE CORPORATE COMPLIANCE MANUAL PROVIDES FOR MANDATORY REPORTING BY ANY EMPLOYEE WHO HAS REASONABLE BELIEF THAT A VIOLATION HAS OCCURRED. ALL REPORTED VIOLATIONS ARE INVESTIGATED AND APPROPRIATE ACTIONS ARE TAKEN. ALL CARF EMPLOYEES ARE PROVIDED ACCESS TO THE EMPLOYEE HANDBOOK AND CORPORATE COMPLIANCE MANUAL UPON HIRE, AND ARE REQUIRED TO ACKNOWLEDGE RECEIPT AND AGREE TO ABIDE BY ALL COMPANY POLICIES, INCLUDING THE OBLIGATION TO REPORT POTENTIAL COMPLIANCE VIOLATIONS. EMPLOYEES ARE ALSO PROVIDED ONGOING MANDATORY TRAINING REGARDING CORPORATE COMPLIANCE ON A PERIODIC BASIS FORM 990, PART VI, SECTION B, LINE 15 CARF USES AN INDEPENDENT HUMAN RESOURCES CONSULTING FIRM THAT IS AN EXPERT ADVISOR ON COMPENSATION. CARF HAS IMPLEMENTED A JOB EVALUATION/MEASUREMENT METHODOLOGY AND RECEIVES ANNUAL RECOMMENDATIONS BASED ON EXTENSIVE COMPARABILITY DATA. COMPENSATION ACTIONS RELATED TO THE PRESIDENT/CEO ARE EXERCISED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. IN DETERMINING TOTAL COMPENSATION, THE COMMITTEE OBTAINS AND EVALUATES COMPENSATION REFERENCES INCLUDING, BUT NOT LIMITED TO MARKET COMPARATOR DATA AND FUNCTIONALLY COMPARABLE POSITIONS. IN DOING SO, THE COMMITTEE CONSIDERS THE REASONED, WRITTEN OPINION OF AN INDEPENDENT COMPENSATION CONSULTANT. THE DUTIES OF THE EXECUTIVE COMPENSATION COMMITTEE ALSO INCLUDE AN ANNUAL REVIEW OF THE COMPENSATION OF ALL OTHER OFFICERS, WHOSE COMPENSATION IS DETERMINED BY THE PRESIDENT/CEO BASED ON COMPARABILITY DATA AND OTHER FACTORS. FORM 990, PART VI, SECTION C, LINE 19 CARF MAKES AVAILABLE FOR PUBLIC INSPECTION ITS CURRENT ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS, UPON ADVANCE WRITTEN REQUEST THAT IDENTIFIES THE DOCUMENTS TO BE INSPECTED, THE NAME OF THE INDIVIDUAL TO CONDUCT THE INSPECTION, THE ENTITY REPRESENTED BY THE INDIVIDUAL, IF ANY, THE PURPOSE OF THE INSPECTION, AND THE REQUESTED INSPECTION DATE. NOTWITHSTANDING THE FOREGOING, CARF SHALL DENY ANY SUCH REQUEST IF IT DETERMINES, IN ITS SOLE DISCRETION, THAT THE INSPECTION IS FOR COMMERCIAL PURPOSES OR CANNOT BE ACCOMMODATED ON THE DATE IDENTIFIED, OR THE DATE IDENTIFIED IS LESS THAN 10 DAYS FROM RECEIPT OF THE REQUEST. ALL INSPECTIONS SHALL OCCUR IN PERSON DURING NORMAL BUSINESS HOURS. FORM 990, PART VIII, LINE 2 - MGMT & LICENSE FEE PROG SERVICE REVENUES: THE ORGANIZATION (CARF) RECEIVES MANAGEMENT FEE INCOME AND LICENSE FEE INCOME FROM CARF CANADA AND CARF EUROPE, THE RELATED TAX-EXEMPT ORGANIZATIONS WHICH HAVE THE SAME EXEMPT PURPOSE AS CARF. CARF PROVIDES MANAGEMENT SERVICES AND THE USE OF ITS PUBLICATIONS AND OTHER INTANGIBLE ASSETS TO CARF CANADA AND CARF EUROPE IN ORDER TO FURTHER THEIR EXEMPT PURPOSE. CARF CANADA AND CARF EUROPE DO NOT HAVE ANY UNRELATED BUSINESS INCOME. THEREFORE, THIS INCOME IS RELATED TO CARF'S TAX EXEMPT PURPOSE AND IS NOT UNRELATED BUSINESS INCOME. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS 770,531. SP18 HOLDING LLC 7020 E SOUTHPOINT RD TUCSON AZ 85756 PROPERTY HOLDING AZ 472840 COMMISSION ON ACCREDITATION OF REHABILITATION CARF CANADA INC 501-10154 104 STREET NW EDMONTON CA T5J 1A7 852254937 ACCREDITATION OF HEALTH AND HUMAN SERVICES PROGRAMS CA 501(C)(3) COMMISSION ON ACCREDITATION OF REHABILITATION 1 CARF EUROPE INC KIMBELLS LLP POWER HOUSE HARRISON C UK MK5 8PA ACCREDITATION OF HEALTH AND HUMAN SERVICES PROGRAMS UK 501(C)(3) COMMISSION ON ACCREDITATION OF REHABILITATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 CARF-CANADA INC L 1022967 MGT FEE NOT TO EXCEED % OF REV CARF-CANADA INC N 130269 LICENSE FEE AT 5% OF REVENUE CARF-CANADA INC P 325854 DIRECT COST CARF-CANADA INC Q 451106 DIRECT COST CARF-EUROPE INC L 108434 MGT FEE NOT TO EXCEED % OF REV CARF-EUROPE INC N 11110 LICENSE FEE AT 5% OF REVENUE CARF-EUROPE INC P 196308 DIRECT COST CARF-EUROPE INC Q 57845 DIRECT COST PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: CARF CANADA INC DIRECT CONTROLLING ENTITY: COMMISSSION ON ACCREDITATION OF REHABILITATION FACILITIES NAME OF RELATED ORGANIZATION: CARF EUROPE INC DIRECT CONTROLLING ENTITY: COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES