2025-08-14T14:10:44-05:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-10-01 844608444 COPA HEALTH INC COPA 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 SHARAREH NAJAFI-PIPER CEO 4809693800 2025-08-14 1 1 KURT BENNION CPA P01469618 4252506100 2025-08-12 2023 2025-03-06 01:10:19Z SHARAREH NAJAFI-PIPER 924 N COUNTRY CLUB DRIVE MESA AZ 85201 69829914 0 X WWW.COPAHEALTH.ORG X 2020 AZ COPA HEALTH IS A NONPROFIT ORGANIZATION THAT PROVIDES EXCEPTIONAL HEALTHCARE SERVICES, GUIDED BY ITS SIX CORE VALUES: PEOPLE FIRST, COMPASSION, INTEGRITY, PERSEVERANCE, ACCOUNTABILITY, AND INNOVATION. THEY OFFER INTEGRATED HEALTHCARE, EMPLOYMENT SERVICES, DAY PROGRAMS, COUNSELING, AND AFFORDABLE HOUSING FOR INDIVIDUALS WITH COMPLEX MEDICAL, BEHAVIORAL, OR LONG-TERM CARE NEEDS. 11 9 1532 11 0 0 58078 1897552 79387048 68069712 0 1 357622 -137351 79802748 69829914 46947 144341 0 0 68478351 72041579 0 0 349669 6879521 8511893 75404819 80697813 4397929 -10867899 48520481 40063197 26677022 36782110 21843459 3281087 X SEE SCHEDULE O 0 0 67494470 144341 68069712 COPA HEALTH, INC. (COPA) WAS ESTABLISHED TO PROVIDE CENTRALIZED MANAGEMENT, OVERSIGHT, AND ADMINISTRATIVE SUPPORT SERVICES TO MARC COMMUNITY RESOURCES, INC. (MARC) AND PARTNERS IN RECOVERY, LLC (PIR), BOTH NONPROFIT 501(C)(3) ORGANIZATIONS. WHILE MARC AND PIR FOCUS ON THE WORLD-CLASS DELIVERY OF CLINICAL INTERVENTIONS, MEDICAL TREATMENT, AND SOCIAL DETERMINANTS OF HEALTH PROGRAMS (COLLECTIVELY REFERRED TO AS INTEGRATED HEALTHCARE), COPA ENSURES OPERATIONAL EXCELLENCE BY MANAGING ALL BACK-OFFICE FUNCTIONS. THESE INCLUDE ADMINISTRATIVE, FINANCIAL, TECHNOLOGICAL, AND COMPLIANCE SERVICES ESSENTIAL TO SUSTAINING AND ENHANCING THE MISSION-DRIVEN IMPACT OF MARC AND PIR. 67494470 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 25 0 1 1532 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOE KEEPER 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 DAVID DAY CHAIR 1.00 3.00 X X 0 0 0 HOLLY WILLIAMS VICE CHAIR 1.00 3.00 X X 0 0 0 CRAIG CARDON TREASURER 1.00 3.00 X X 0 0 0 DON FOWLS MD SECRETARY 1.00 3.00 X X 0 0 0 ABRAHAM BARTON DIRECTOR 1.00 3.00 X 0 0 0 PATRICK CARDON DIRECTOR 1.00 3.00 X 0 0 0 WILFORD CARDON IMMEDIATE PAST CHAIR 1.00 3.00 X 0 0 0 BRIAN KOTSUR DIRECTOR 1.00 3.00 X 0 0 0 BRIAN MIDDLETON DIRECTOR 1.00 3.00 X 0 0 0 TOM SIMPLOT DIRECTOR 1.00 3.00 X 0 0 0 JON SCOTT WILLIAMS DIRECTOR 1.00 3.00 X 0 0 0 SHARAREH NAJAFI-PIPER CEO 40.00 10.00 X 564882 0 47886 MARTIN QUINTANA CFO 40.00 10.00 X 123208 0 4301 DARWYN CHERN CMO 40.00 0.00 X 349502 0 18069 SHALINI THARANI PSYCHIATRIST 40.00 0.00 X 347520 0 12274 WINONA BELMONTE PSYCHIATRIST 40.00 0.00 X 330923 0 11224 FRANCISCO NEUFELD PSYCHIATRIST 40.00 0.00 X 279148 0 21942 JOHN SARRIS PSYCHIATRIST 40.00 0.00 X 274721 0 16779 ARASHDEEP GILL PSYCHIATRIST 40.00 0.00 X 265664 0 12163 JOHN MOORE FORMER CFO 0.00 0.00 X 246870 0 21144 2782438 0 165782 67 1 1 0 WILLMENG CONSTRUCTION INC 1702 E HIGHLAND AVE STE 450 PHOENIX AZ 85016 CONSTRUCTION 2764940 TODD AND ASSOCIATES ARCH & PLANNING INC 4019 N 44TH STREET PHOENIX AZ 85018 ARCHITECTURAL SERVICES 536515 SENTINEL TECHNOLOGIES INC 2550 WARRENVILLE RD DOWNERS GROVE IL 60515 IT SUPPORT SERVICES 382415 CRV CONSTRUCTION LLC 2218 N 93RD LANE PHOENIX AZ 85037 CONSTRUCTION 247300 STEVEN WIGGS PC 835 W WARNER RD STE 101-444 GILBERT AZ 85233 LEGAL SERVICES 201427 22 1395052 502500 1897552 ADMINISTRATIVE SERVICES 900099 68069712 68069712 68069712 1 1 MISCELLANEOUS INCOME 900099 -137351 -137351 -137351 69829914 68069712 0 -137350 144341 144341 1389619 183242 1155220 51157 60506200 52217552 8069697 218951 521148 505019 15122 1007 4888089 4475908 391677 20504 4736523 4285607 428655 22261 384236 198112 182666 3458 90364 46592 42959 813 1228550 633440 584052 11058 155848 83145 71955 748 771514 473270 294975 3269 1197539 638887 552904 5748 985873 930472 55215 186 938332 736786 200585 961 132296 70580 61079 637 39277 20943 18117 217 655902 493106 162796 1027107 802278 219966 4863 LICENSE & FEES 556813 341566 212888 2359 DUES & SUBSCRIPTIONS 138419 84910 52922 587 PROGRAM EXPENSES 17603 10798 6730 75 EQUIPMENT MAINTENANCE 5238 3213 2003 22 186982 114703 71491 788 80697813 67494470 12853674 349669 1051487 648419 118744 3103994 1135986 281814 9484382 320562 8749447 9163820 1795516 1433347 23027126 15325036 1280509 960381 11361666 9146386 48520481 40063197 7134338 7870426 4877864 4771097 14664820 24140587 26677022 36782110 X 21843459 3281087 21843459 3281087 48520481 40063197 -10867899 -7694473 0 X X 0 1 X 1 0 X X X 1 MARC COMMUNITY RESOURCES INC 860137109 10 1 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 SECTION A, LINE 6: COPA HEALTH PROVIDES GRANTS TO VARIOUS COMMUNITY ORGANIZATIONS AS DIRECTED BY THE BOARD OF DIRECTORS, WHICH IS COMPRISED OF THE SAME INDIVIDUALS AS THE BOARD OF DIRECTORS OF MARC COMMUNITY RESOURCES. THROUGH THIS PROCESS, COPA HEALTH ENSURES THAT ALL GRANTS ARE MADE IN SUPPORT OF MARC COMMUNITY RESOURCES' MISSION AND PROGRAMS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 724228 724228 8436781 166291 8270490 53575 12354 41221 269798 141917 127881 9163820 INVESTMENT IN PIR 15325036 F 15325036 DEPOSITS 59553 DUE FROM RELATED ORGANIZATIONS 5700873 RIGHT-OF-USE LEASE ASSETS 3385960 9146386 DUE TO RELATED ORGANIZATIONS 20610518 RIGHT-OF-USE LEASE LIABILITIES 3530069 24140587 X PART X, LINE 2: COPA HEALTH IS ORGANIZED AS AN ARIZONA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). IT QUALIFIES FOR CHARITABLE CONTRIBUTIONS UNDER SECTION 170. COPA HEALTH HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(3). THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. COPA HEALTH HAS IMMATERIAL AMOUNTS OF UNRELATED BUSINESS TAXABLE INCOME. THEREFORE, THERE IS NO PROVISION IN THESE STATEMENTS FOR INCOME TAXES FOR THIS ENTITY. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATIONS WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 AMERICAN HEART ASSOCIATION 1910 W UNIVERSITY DRIVE SUITE 205 TEMPE AZ 85281 135613797 501(C)(3) 48000 0 GENERAL OPERATING SUPPORT SOLARI CRISIS & HUMAN SERVICES 1275 W WASHINGTON STREET TEMPE AZ 85281 260446321 501(C)(3) 10000 0 GENERAL OPERATING SUPPORT ARIZONA BUSINESS & DEVELOPMENT INC 3101 N CENTRAL AVENUE PHOENIX AZ 85012 860708246 26840 0 GENERAL OPERATING SUPPORT CHANDLER COMPADRES PO BOX 110358 CHANDLER AZ 85248 990209180 501(C)(3) 6741 0 GENERAL OPERATING SUPPORT GREAT HEARTS ACADEMIES 701 N 44TH STREET PHOENIX AZ 85008 202036133 501(C)(3) 15000 0 GENERAL OPERATING SUPPORT DREAM FOUNDATION OF ARIZONA 1850 N CENTRAL AVE SUITE 1000 PHOENIX AZ 85004 881062186 501(C)(3) 10000 0 GENERAL OPERATING SUPPORT MARCH OF DIMES 1550 CRYSTAL DR SUITE 1300 ARLINGTON VA 22202 131846366 501(C)(3) 8460 0 GENERAL OPERATING SUPPORT 6 1 PART I, LINE 2: COPA HEALTH IS A SUPPORTING ORGANIZATION OF MARC COMMUNITY RESOURCES AND WORKS CLOSELY WITH THEM TO MONITOR THE USE OF GRANTED FUNDS. X X X X 0 0 0 0 0 0 0 1 0 SHARAREH NAJAFI-PIPER CEO 359000 0 175854 0 30028 0 22500 0 25386 0 612768 0 0 0 DARWYN CHERN CMO 297052 0 45764 0 6686 0 9087 0 8982 0 367571 0 0 0 SHALINI THARANI PSYCHIATRIST 281991 0 14299 0 51230 0 3460 0 8814 0 359794 0 0 0 WINONA BELMONTE PSYCHIATRIST 254368 0 17651 0 58904 0 0 0 11224 0 342147 0 0 0 FRANCISCO NEUFELD PSYCHIATRIST 249312 0 12986 0 16850 0 8232 0 13710 0 301090 0 0 0 JOHN SARRIS PSYCHIATRIST 239127 0 17681 0 17913 0 8055 0 8724 0 291500 0 0 0 ARASHDEEP GILL PSYCHIATRIST 247619 0 12736 0 5309 0 12103 0 60 0 277827 0 0 0 JOHN MOORE FORMER CFO 206000 0 404 0 40466 0 3905 0 17239 0 268014 0 0 0 PART I, LINE 7 DISCRETIONARY BONUSES WERE GIVEN TO EMPLOYEES BASED ON THEIR PERFORMANCE REVIEWS, THE COMPANY'S PERFORMANCE, AND FEASIBILITY. THE ORGANIZATION HAS A COMMITTEE THAT REVIEWS ALL EXECUTIVE COMPENSATION THROUGH REVIEW OF COMPARATIVE DATA AND THIS COMPENSATION IS APPROVED BY THE BOARD IN ADVANCE OF ANY PAYMENTS BEING MADE. DON FOWLS AND ASSOCIATES LLC 100% OWNED BY DON FOWLS, BOARD MEMBER 104767 STRATEGIC PLANNING / BUSINESS DEVELOPMENT 0 ASPEN RIDGE MEDICAL COMPLEX LLC 100% OWNED BY DAVID DAY, BOARD MEMBER 324511 PROPERTY LEASE 0 FORM 990, PART III, LINE 1: COPA HEALTH IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO DELIVERING EXCEPTIONAL HEALTHCARE SERVICES GUIDED BY OUR SIX CORE VALUES - PEOPLE FIRST, COMPASSION, INTEGRITY, PERSEVERANCE, ACCOUNTABILITY, AND INNOVATION. COPA HEALTH INSPIRES HEALTH, HOPE, AND HAPPINESS BY DELIVERING WORLD CLASS SOLUTIONS TO INDIVIDUALS, FAMILIES, AND COMMUNITIES. WITH A FOCUS ON ASSISTING MEMBERS TO ACHIEVE LONG-TERM STABILITY, WE OFFER INTEGRATED HEALTHCARE, EMPLOYMENT-RELATED SERVICES, DAY PROGRAMS, IN-HOME SUPPORTS, COUNSELING, AND AFFORDABLE HOUSING FOR INDIVIDUALS AND FAMILIES WITH COMPLEX MEDICAL, BEHAVIORAL AND/OR LONG-TERM CARE NEEDS. WE OPERATE AFFORDABLE SUPPORTIVE HOUSING INCLUDING RENTAL HOUSING, RESIDENTIAL GROUP HOMES, COMMUNITY LIVING SERVICES, INDIVIDUALLY TAILORED LIVING ARRANGEMENTS, ADULT AND DEVELOPMENTAL HOMES, AND SUPPORTIVE HOUSING SERVICES AS WELL AS HEALTH HOMES PROVIDING INTEGRATED HEALTH SERVICES. OUR APPROACH TO COMMUNITY DEVELOPMENT COMBINES PHYSICAL AND BEHAVIORAL HEALTHCARE WITH SOCIAL SERVICES, HELPING INDIVIDUALS AND FAMILIES LIVE FULLER, HEALTHIER LIVES. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN ADVISORY COMMITTEE CONSISTING OF THE CHAIR AND VICE CHAIR OF THE BOARD, AS WELL AS THE CEO. THE ADVISORY COMMITTEE MAY ALSO INCLUDE SUCH OTHER BOARD MEMBERS AS THE BOARD SHALL PROVIDE. THE ADVISORY COMMITTEE HAS AND EXERCISES THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION IN THE PERIOD(S) BETWEEN MEETINGS OF THE BOARD, EXCEPT THAT IT DOES NOT HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO (A) AMENDING, ADOPTING OR REPEALING THE BYLAWS; (B) ELECTING, APPOINTING OR REMOVING ANY MEMBER OF ANY SUCH COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE CORPORATION; (C) AMENDING THE ARTICLES OF INCORPORATION; (D) RESTATING THE ARTICLES OF INCORPORATION; (E) ADOPTING A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; (F) AUTHORIZING THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION; (G) AUTHORIZING THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR INVOKING PROCEEDINGS THEREFOR; (H) ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE CORPORATION; OR (I) AMENDING, ALTERING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED OR REPEALED BY SUCH COMMITTEE. DECISIONS OR ACTIONS OF THE ADVISORY COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT ITS NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS WILFORD CARDON, CRAIG CARDON AND PATRICK CARDON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE CFO AND CEO AND IT WAS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ENFORCING AGENCY POLICY ON CONFLICTS OF INTEREST IS THE RESPONSIBILITY OF THE ENTERPRISE RISK, AUDIT, AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE DEDICATES ONE MEETING PER YEAR TO: (1) ENSURE ALL CONFLICT OF INTEREST STATEMENTS HAVE BEEN RECEIVED, (2) ENSURE CONFLICTS ARE FULLY UNDERSTOOD AND IMPLICATIONS DISCUSSED AND DISPOSITION AGREED UPON, (3) ENSURE THAT BOARD MEMBERS WITH CONFLICTS, IF ANY, FOLLOW POLICY WITH RESPECT TO VOTING ON MATTERS THAT THEY MAY HAVE A CONFLICT WITH, AND (4) RECOMMEND ENHANCEMENTS TO EXISTING FORMS, POLICIES, AND TRAINING RELATED TO CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE BOARD APPROVES THE PERFORMANCE GOALS FOR THE CEO BASED PRIMARILY ON THE BOARD APPROVED STRATEGIC PLAN. AT THE END OF THE YEAR, THE BOARD CHAIR COMPLETES A PERFORMANCE EVALUATION. IN ADDITION TO THE PERFORMANCE EVALUATION, THE BOARD IS PROVIDED DATA FROM THE MOST RECENT GUIDESTAR COMPENSATION STUDY AND/OR CREDIBLE SURVEYS/STUDIES. THE BOARD IS PROVIDED A FIVE YEAR HISTORICAL WAGE ANALYSIS THAT BREAKS DOWN ALL OF THE COMPONENTS OF COMPREHENSIVE COMPENSATION. PERIODICALLY, THE AGENCY CONTRACTS WITH AN INDEPENDENT ORGANIZATION TO CONDUCT A FORMAL COMPENSATION STUDY TO PROVIDE THE BOARD WITH BENCHMARK DATA AND PROVIDE INDEPENDENT ASSURANCES THAT COMPENSATION IS REASONABLE BASED ON IRS GUIDELINES. FINALLY, THE BOARD IS PROVIDED THE BREAKDOWN OF COMPREHENSIVE COMPENSATION TO ALL OFFICERS AND KEY EMPLOYEES THAT REPORT DIRECTLY TO THE CEO. THE BOARD CONVENES TO APPROVE COMPENSATION THAT IS APPROPRIATELY COMPARABLE PER IRS GUIDELINES AND CONSISTENT WITH THE PERFORMANCE EVALUATIONS. ALL COMPONENTS OF COMPREHENSIVE COMPENSATION FOR THE CEO, INCLUDING BONUSES TO THE CEO OR OFFICERS, ARE APPROVED BY THE BOARD PRIOR TO PAYMENTS BEING DISBURSED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE, IN A TIMELY MANNER, COPIES OF ALL POLICIES, THE AUDITED FINANCIAL STATEMENTS, AND/OR THE GOVERNING DOCUMENTS, WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990,PART XII, LINE 2C: THE PROCESS AND AUTHORITY FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE FISCAL YEAR. MARC COMMUNITY RESOURCES INC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860137109 SERVES MENTALLY ILL AND I/DD POPULATIONS AZ 501(C)(3) LINE 10 COPA HEALTH 1 PARTNERS IN RECOVERY LLC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 264681471 SERVING THE SERIOUSLY MENTALLY ILL POPULATION AZ 501(C)(3) LINE 10 COPA HEALTH 1 THE MARC FOUNDATION 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860604565 PLANNED GIVING AZ 501(C)(3) LINE 12B, II COPA HEALTH 1 VILLAGES AT OASIS PARK PHASE I 924 N COUNTRY CLUB DRIVE MESA AZ 85201 271838305 SPECIAL NEEDS HOUSING AZ 501(C)(3) LINE 12B, II COPA HEALTH 1 VILLAGES AT OASIS PARK PHASE II 924 N COUNTRY CLUB DRIVE MESA AZ 85201 273345879 SPECIAL NEEDS HOUSING AZ 501(C)(3) LINE 12B, II COPA HEALTH 1 ADVOCATES FOR THE DISABLED 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860285294 ASSIST WITH GOVERNMENT BENEFITS AZ 501(C)(3) LINE 7 COPA HEALTH 1 LA VICTORIA COMMONS LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 921889377 LIHTC HOUSING COMMUNITY AZ N/A 0 0 LA VICTORIA COMMONS 4 LIHTC LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 990445412 LIHTC HOUSING COMMUNITY AZ N/A 0 0 TECMARC INC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 262119128 PROPERTY MANAGEMENT AZ N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 PARTNERS IN RECOVERY LLC L 33028242 COST MARC COMMUNITY RESOURCES INC L 27373941 COST