I don't have a link to the ISF's Website, but go there and look for a list of certified calibrationists serving your area. Or call the ISF's main number.
Two of HTF's worthy administrators, Gregg Loewen and Michael TLV, are certified ISF men. You might want to send them a PM.
For that Sony KV-40XBR800, I would estimate your friend can plan on spending at least $275-$300 for a full grayscale calibration.