COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES (EIN 366149979) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

BRIAN BOON

Phone

5203251044

Tax Period

2024-01-01 to 2024-12-31

COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES, founded in 1994, is a mid-sized nonprofit in the Health Care sector that reported $45.0M in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $9.3M, a strong 21% operating margin.

Mission

PROMOTE QUALITY, VALUE & OPTIMAL OUTCOMES OF SERVICES THROUGH A CONSULTATIVE ACCREDITATION PROCESS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $40,144,475

Investment Income $4,389,168

Other Revenue $438,209

TOTAL REVENUE $44,971,852

Expense Breakdown

Grants Paid $0

Salaries & Benefits $19,628,785

Fundraising Expenses $0

Program Expenses $27,551,280

Other Expenses $16,049,252

TOTAL EXPENSES $35,678,037

Year-over-Year Comparison

	2024	2023	Change
Revenue	$44,971,852	$37,967,154	+0.2%
Expenses	$35,678,037	$30,360,422	+0.2%
Net Income	$9,293,815	$7,606,732	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

1305

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$2,768,857

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICK FORKOSH	DIRECTOR	2.00	Director	$0	$0	$0
HERB ZARETSKY	DIRECTOR	2.00	Director	$0	$0	$0
KAYDA JOHNSON	DIRECTOR	2.00	Director	$0	$0	$0
MARVIN MASHNER	DIRECTOR	2.00	Director	$0	$0	$0
PAUL NATHENSON	DIRECTOR	2.00	Director	$0	$0	$0
TOM HEATH	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT SHORT	DIRECTOR	2.00	Director	$0	$0	$0
SHARON OSBORNE	DIRECTOR	2.00	Director	$0	$0	$0
SUSANNE M BRUYERE PHD CRC	DIRECTOR	2.00	Director	$0	$0	$0
THOMAS J BUCKLEY EDD	DIRECTOR	2.00	Director	$0	$0	$0
AASHIF ESMAIL	DIRECTOR	2.00	Director	$0	$0	$0
DONALD DEW	CHAIR	2.00	Director	$0	$0	$0
BRIAN BOON	PRESIDENT/CEO	40.00	Officer	$1,325,222	$428,661	$1,753,883
CINDY L JOHNSON	CHIEF RESOURCE OFFICER/TRE	40.00	Officer	$452,988	$32,351	$485,339
DARREN M LEHRFELD	GEN COUNSEL/CAO/SECY	40.00	Officer	$474,971	$54,664	$529,635
MICHAEL JOHNSON	MANAGING DIRECTOR	40.00	Highest	$254,001	$100,797	$354,798
DI SHEN	CHIEF RESEARCH OFFICER	40.00	Highest	$230,767	$62,592	$293,359
MICHAEL CONNOLLY	CHIEF MEDICAL OFFICER	40.00	Highest	$317,980	$1,461	$319,441
TERRY CAROLAN	MANAGING DIRECTOR	40.00	Highest	$207,650	$35,261	$242,911
JODI DEDRICK	CHIEF HUMAN RESOURCES OFFI	40.00	Highest	$170,642	$42,089	$212,731

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$44,971,852	$35,678,037	$127,541,917	$9,293,815
2023	$37,967,154	$30,360,422	$111,554,699	$7,606,732
2022	$33,912,652	$25,867,620	$96,199,643	$8,045,032
2021	$35,038,977	$22,504,077	$91,577,337	$12,534,900
2020	$25,598,368	$20,926,967	$74,226,460	$4,671,401
2019	$32,660,704	$28,236,284	$68,938,276	$4,424,420
2018	$32,548,047	$27,949,561	$61,907,994	$4,598,486

COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES