2026-09-10T18:53:59-04:00 2025-12-31 841255164 KUNDINGER CORDER & MONTOYA PC 475 LINCOLN STREET SUITE 200 DENVER CO 80203 990 2025-01-01 810946224 CENTER FOR DISEASE ANALYSIS FOUNDATION INC CENT 7208904848 1120 W SOUTH BOULDER RD LAFAYETTE CO 80026 HOMAUNE RAZAVI PRESIDENT 7208904848 2026-09-10 true MARIA MONTOYA P01363907 3035345953 2026-09-10 2025 CDA FOUNDATION HOMAUNE RAZAVI 1120 W SOUTH BOULDER RD SUITE 102 LAFAYETTE CO 80026 4556555 false X CDAFOUND.ORG X 2013 CO USE DATA, MODELING, AND PARTNERSHIPS TO DESIGN, TEST, AND SUPPORT PRACTICAL SOLUTIONS THAT HELP HEALTH SYSTEMS FIND PEOPLE IN NEED, GUIDE DECISIONS, AND CLOSE GAPS IN CARE. 6 5 9 5 0 6258096 3630349 2031051 533249 309498 392957 12445 0 8611090 4556555 1525050 2168226 0 775560 799305 0 16234 672726 626178 2973336 3593709 5637754 962846 15135624 9668861 6603669 5472137 8531955 4196724 X TO END PREVENTABLE SUFFERING AND PREMATURE DEATH FROM TREATABLE DISEASES THROUGH INNOVATION, DECISION SUPPORT, EQUITABLE HEALTHCARE, AND GLOBAL COLLABORATIONSO EVERY PERSON CAN LIVE WITH HEALTH, DIGNITY, AND HOPE. false false 3380094 2040708 533249 THE POLARIS OBSERVATORY PLAYED A CRUCIAL ROLE IN GUIDING REGIONAL, NATIONAL, AND GLOBAL PLANNING AND DECISION-MAKING REGARDING HEPATITIS B AND C. IT PROVIDED COMPREHENSIVE DISEASE BURDEN ESTIMATES, DATA, AND FORECASTING TOOLS TO SUPPORT THESE EFFORTS. THE CDA FOUNDATION UTILIZED TARGETED GRANTS TO EMPOWER PARTNERS IN TESTING AND SCALING INNOVATIVE HIGH-IMPACT MODELS FOR CASE-FINDING, RETESTING, LINKAGE, AND RE-ENGAGEMENT. BY COLLABORATING DIRECTLY WITH GLOBAL HEALTH ORGANIZATIONS, MINISTRIES OF HEALTH, NON-GOVERNMENTAL ORGANIZATIONS, UNIVERSITIES, AND HEALTH SYSTEMS, THE CDA FOUNDATION CONTRIBUTED TO THE DEVELOPMENT OF EQUITABLE HEALTHCARE STRATEGIES. FURTHERMORE, THE FOUNDATION CONDUCTED RESEARCH THAT COMBINES PRACTICAL EPIDEMIOLOGY RESEARCH AND MODELING TO ESTIMATE DISEASE BURDEN. THE FINDINGS WERE PUBLISHED TO RAISE AWARENESS ABOUT THE DISEASE AND DRIVE ACTION TOWARDS ITS PREVENTION AND CONTROL. 3380094 true true false false false false false false false false false false false false false false false false false true true true false false false false false true false true false false false false false false true true false false false false false false false false false true 10 0 true 9 true false true PO false false false false false false false false false X 6 5 true false false false false false false true true false false true true true true true true true true false X X HOMAUNE RAZAVI 7208904848 1120 W SOUTH BOULDER RD SUITE 102 LAFAYETTE CO 80026 DEVIN RAZAVI-SHEARER POLARIS OBS 40.00 X 128822 0 28509 CAROLYN WALLACE MASLD/MASH D 40.00 X 101450 0 17373 HOMAUNE RAZAVI PRESIDENT 40.00 X X 30805 0 42630 ARMIN RAHIMI SECRETARY 1.00 X X 0 0 0 DOUG SPURGIN TREASURER 1.00 X X 0 0 0 CHRISTINE SHEARER DIRECTOR 1.00 X 0 0 0 LILIAN LU DIRECTOR 1.00 X 0 0 0 LISA BRIGHT DIRECTOR 1.00 X 0 0 0 261077 88512 2 false true false 220696 3409653 3630349 PROGRAM FEE REVENUE 900099 533249 533249 533249 392957 392957 4556555 533249 392957 1926474 1926474 241752 241752 73435 55076 14688 3671 589209 535237 53972 87541 69502 18039 49120 43996 5023 101 345753 290496 55257 8364 8364 83575 59330 24231 14 109193 87508 9237 12448 62724 62724 7999 7999 8570 8570 3593709 3380094 197381 16234 704929 3952543 9058158 5707611 114980 5211557 12251 8707 33749 15135624 9668861 46099 6532528 5472137 25042 6603669 5472137 X 3320398 4196724 5211557 8531955 4196724 15135624 9668861 X 962846 -5298077 X X true false false false X 352899 187936 139130 1046539 3630349 5356853 1673840 1080785 596445 2031051 533249 5915370 2026739 1268721 735575 3077590 4163598 11272223 10350 509963 520313 10350 509963 520313 10751910 212 327 149088 309498 392957 852082 212 327 149088 309498 392957 852082 12445 12445 2026951 1269048 884663 3399533 4556555 12136750 0.88590 0.96710 0.07000 0.03000 X PART III, LINE 12 12,445 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true EUROPE GRNTS TO RGN RCPNTS SITUATION ANALYSIS 25000 AFRICA GRNTS TO RGN RCPNTS COLDA/AHS 45000 ASIA GRNTS TO RGN RCPNTS HLTH SPEC COORD SPT 60000 ASIA PRODUCTS DONATED PROGRAM SUPPLIES 104963 ASIA PROGRAM SERVICES STOR, DELIV, DIST 4664 ASIA PROGRAM SERVICES CUSTOM CLEARING SVCS 325 239952 239952 AFRICA EDUCATION GRANT 25000 CHECK AFRICA EDUCATION GRANT 20000 CHECK ASIA IMPLEMENTATION GRANT 60000 CHECK EUROPE CHARITABLE SUPPORT 25000 CHECK ASIA IMPLEMENTATION GRANT 104963 HBV TESTS/MEDS FMV 8 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 WHEN POSSIBLE, OUR STAFF ATTENDED MEETINGS FUNDED BY OUR GRANTS TO ASSURE THAT THEY WERE SPENT ACCORDING TO THE PROPOSAL. IF THAT WAS NOT POSSIBLE, WE REQUIRED PICTURES OF THE EVENT WITH OUR FOUNDATION BEING RECOGNIZED AS A DONOR. SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE 25,000 0 AFRICA 45,000 0 ASIA 60,000 0 ASIA 104,963 0 ASIA 4,664 0 ASIA 325 0 true RELINK - ARIZONA DEPT OF HEALTH 150 N 18TH AVE STE 530 PHOENIX AZ 85007 866004791 GOV 74250 PROGRAM SUPPORT RELINK - BOSTON HEALTH FOR HOMELESS 780 ALBANY ST BOSTON MA 02118 043160480 501(C) 45009 PROGRAM SUPPORT RELINK - CARILION MEDICAL CENTER 213 S JEFFERSON ST SUITE 201 ROANOKE VA 240111713 540506332 501(C) 149391 PROGRAM SUPPORT RELINK - CENTERAL CITY CONCERN 232 NW 6TH AVENUE PORTLAND OR 97209 930728816 501(C) 68662 PROGRAM SUPPORT RELINK - CENTER FOR ASIAN HEALTH 94 OLD SHORT HILLS RD LIVINGSTON NJ 07039 221494440 501(C) 11000 PROGRAM SUPPORT RELINK - COMMUNITY HEALTHNET 1021 WEST 5TH AVE GARY IN 46402 352048141 501(C) 26400 PROGRAM SUPPORT RELINK - DENVER HEALTH 777 BANNOCK ST MC 1925 DENVER CO 80204 841343242 501(C) 50370 PROGRAM SUPPORT RELINK - FAMILY HLTH CTRS SAN DIEGO 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 952833205 501(C) 100518 PROGRAM SUPPORT RELINK - FIRST CHOICE PRIMARY CARE 400 POPLAR ST MACON GA 31201 204391090 501(C) 14188 PROGRAM SUPPORT RELINK - HLTH BETTERMENT INITIATIVE 17251 STREET NW SUITE 300 WASHINGTON DC DC 20006 205841637 501(C) 178759 PROGRAM SUPPORT RELINK - ICAHN SCHOOL OF MEDICINE 1 GUSTAVE L LEVY PLACE NEW YORK NY 10029 136171197 GOV 24334 PROGRAM SUPPORT RELINK - IOWA DEPT OF HLTH &HUM SVC 321 E 12TH STREET DES MOINES IA 503190075 426004523 GOV 70159 PROGRAM SERVICES RELINK - KANSAS DEPT OF HEALTH 1000 SW JACKSON ST TOPEKA KS 66612 481124839 GOV 28927 PROGRAM SERVICES RELINK - MONTEFIORE MEDICAL CENTER 111 EAST 210TH STREET BRONX NY 10467 131740114 501(C) 92096 PROGRAM SUPPORT RELINK - NORTON HEALTHCARE 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40203 310914919 501(C) 55000 PROGRAM SUPPORT RELINK - PRISMA HEALTH-UPSTATE 300 E MCBEE AVE STE 302 GREENVILLE SC 29601 811723202 501(C) 104018 PROGRAM SUPPORT RELINK - SENTARA MARTHA JEFFERSON 6015 POPLAT HALL DR NORFOLK VA 23502 540261840 501(C) 132203 PROGRAM SUPPORT RELINK - TRUREACH 135 MIDWAY DRIVE SUITE B DUBOIS PA 15801 933788286 501(C) 96438 PROGRAM SUPPORT RELINK - UNC CHAPEL HILL 104 CAMPUS DRIVE BOX 1220 CHAPEL HILL NC 27599 566001393 501(C) 32900 PROGRAM SUPPORT RELINK - UNIV OF COLORADO DENVER ANSCHUTZ MEDICAL CAMPUS BLDG 500 AURORA CO 80045 846000555 501(C) 11649 PROGRAM SUPPORT RELINK - UNIV OF KENTUCKY RESEARCH 109 KINKEAD HALL LEXINGTON KY 40508 616033693 501(C) 17846 PROGRAM SUPPORT RELINK - UNIV OF MARYLAND BALTIMORE 620 W BALTIMORE STREET 4TH FLOOR BALTIMORE MD 21201 311678679 501(C) 110791 PROGRAM SUPPORT RELINK - UNIV OF MIAMI 1531 BRESICA AVE SUITE 124 CORAL GABLES FL 331462439 590624458 501(C) 133292 PROGRAM SUPPORT RELINK - BLUESTONE HEALTH ASSOC 3997 BECKLEY RD PRINCETON WV 24740 310889730 501(C) 170752 PROGRAM SUPPORT RELINK - PHILADELPHIA FIGHT 1233 LOCUST STREET 3RD FLOOR PHILADELPHIA PA 19107 232625394 501(C) 111450 PROGRAM SUPPORT RELINK - UNIVERSITY OF FLORIDA 33 TIGERT HALL BOX 113001 GAINESVILLE FL 32611 596002052 501(C) 11954 PROGRAM SUPPORT 25 SCHEDULE I, PAGE 1, PART I, LINE 2 PROJECT MANAGERS HELD MONTHLY MEETINGS WITH EACH GRANTEE AND QUARTERLY MEETINGS WITH ALL GRANTEES COLLECTIVELY. GRANTEES WERE ALSO REQUIRED TO SUBMIT QUARTERLY REPORTS. FINALLY, UPON THE PROJECTS COMPLETION, GRANTEES WERE OBLIGATED TO PRESENT THEIR RESULTS AT A NATIONAL CONFERENCE. X X X X false false false false false false false false false DEVIN RAZAVI-SHEARER POLARIS OBS DIRECTOR 128822 3865 24644 157331 KASPIAN LLC PROPERTY OWNER 113861 RENT PAID TO KASPIAN false CENTER FOR DISEASE ANALYSIS LLC OWNER 500000 SERVICES FROM CDAF false DEVIN RAZAVI-SHEARER FAMILY MEMBER 128822 PAID EMPLOYEE false KATHRYN RAZAVI-SHEARER FAMILY MEMBER 90566 PAID EMPLOYEE false SCHEDULE L, PART V (A) NAME OF PERSON: KASPIAN LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: MORE THAN 35% CONTROLLED ENTITY OF BOARD MEMBER (D) DESCRIPTION OF TRANSACTION: THE EXEMPT ORGANIZATION LEASES OFFICE SPACE FROM THE ENTITY UNDER A LEASE THROUGH MARCH 31, 2030 (A) NAME OF PERSON: CENTER FOR DISEASE ANALYSIS, LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: MORE THAN 35% CONTROLLED ENTITY OF BOARD MEMBER (D) DESCRIPTION OF TRANSACTION: RELATED PARTY SUBCONTRACT WITH CDAF AND THIRD PARTY FOR WORK FOR HIRE (A) NAME OF PERSON: DEVIN RAZAVI-SHEARER (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF VOTING BOARD MEMBERS AND OFFICER (D) DESCRIPTION OF TRANSACTION: PAID EMPLOYEE OF EXEMPT ORGANIZATION (A) NAME OF PERSON: KATHRYN RAZAVI-SHEARER (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF VOTING BOARD MEMBERS AND OFFICER (D) DESCRIPTION OF TRANSACTION: PAID EMPLOYEE OF EXEMPT ORGANIZATION FORM 990, PAGE 2, PART III, LINE 4A THE POLARIS OBSERVATORY PLAYED A CRUCIAL ROLE IN GUIDING REGIONAL, NATIONAL, AND GLOBAL PLANNING AND DECISION-MAKING REGARDING HEPATITIS B AND C. IT PROVIDED COMPREHENSIVE DISEASE BURDEN ESTIMATES, DATA, AND FORECASTING TOOLS TO SUPPORT THESE EFFORTS. THE CDA FOUNDATION UTILIZED TARGETED GRANTS TO EMPOWER PARTNERS IN TESTING AND SCALING INNOVATIVE HIGH-IMPACT MODELS FOR CASE-FINDING, RETESTING, LINKAGE, AND RE-ENGAGEMENT. BY COLLABORATING DIRECTLY WITH GLOBAL HEALTH ORGANIZATIONS, MINISTRIES OF HEALTH, NON-GOVERNMENTAL ORGANIZATIONS, UNIVERSITIES, AND HEALTH SYSTEMS, THE CDA FOUNDATION CONTRIBUTED TO THE DEVELOPMENT OF EQUITABLE HEALTHCARE STRATEGIES. FURTHERMORE, THE FOUNDATION CONDUCTED RESEARCH THAT COMBINES PRACTICAL EPIDEMIOLOGY RESEARCH AND MODELING TO ESTIMATE DISEASE BURDEN. THE FINDINGS WERE PUBLISHED TO RAISE AWARENESS ABOUT THE DISEASE AND DRIVE ACTION TOWARDS ITS PREVENTION AND CONTROL. FORM 990, PART V, LINE 4B PORTUGAL FORM 990, PAGE 6, PART VI, LINE 2 HOMAUNE RAZAVI CHRISTINE SHEARER FAMILY FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS MAILED TO ALL BOARD MEMBERS, AND OPEN FOR COMMENTS, QUESTIONS, AND CHANGES, BEFORE FILING. THE FOUNDATION'S PRESIDENT ALSO REVIEWS FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY WITH ITS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS HAS TO APPROVE THE COMPENSATION PACKAGE FOR THE CEO, EXECUTIVE DIRECTOR AND TOP MANAGEMENT. IF THE REQUESTED COMPENSATION IS DEEMED UNREASONABLE, THE BOARD REQUESTS A MARKET VALUE AND COMPARABILITY ANALYSIS BY A BOARD MEMBER OR HIRED AGENCY. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR OFFICERS AND KEY EMPLOYEES. IF THE REQUESTED COMPENSATION IS DEEMED UNREASONABLE, THE BOARD REQUESTS A MARKET VALUE AND COMPARABILITY ANALYSIS BY A BOARD MEMBER OR HIRED AGENCY. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9 REFUNDED GRANT EXPENSE 17,566 IRC SECTION 481(A) ADJUSTMENT -5,315,643 TOTAL -5,298,077 FORM 990, PAGE 12, PART XII, LINE 1 THE ORGANIZATION REQUESTS THIS CHANGE FOR THE FOLLOWING SUBSTANTIVE REASONS: A. OPERATIONAL ALIGNMENT WITH CASH-BASED REVENUE STREAMS THE ORGANIZATION'S REVENUE CONSISTS PRIMARILY OF GRANTS, CONTRIBUTIONS, AND/OR PROGRAM SERVICE FEES RECEIVED IN DISCRETE, IDENTIFIABLE CASH PAYMENTS. THERE ARE NO SIGNIFICANT LONG-TERM CONTRACTS, INSTALLMENT ARRANGEMENTS, OR DEFERRED REVENUE STREAMS THAT WOULD REQUIRE RECOGNITION PRIOR TO RECEIPT OF FUNDS. THE ACCRUAL METHOD CREATES A MISMATCH BETWEEN REPORTED INCOME AND ACTUAL AVAILABLE RESOURCES, WHICH COMPLICATES CASH FLOW MANAGEMENT AND INTERNAL FINANCIAL DECISION-MAKING. B. ADMINISTRATIVE BURDEN DISPROPORTIONATE TO ORGANIZATIONAL SIZE AS A SMALL NONPROFIT WITH LIMITED ADMINISTRATIVE STAFF, MAINTAINING ACCRUAL-BASIS ACCOUNTING INCLUDING THE TRACKING OF ACCOUNTS RECEIVABLE, ACCOUNTS PAYABLE, DEFERRED REVENUE, AND ACCRUED EXPENSES IMPOSES A SIGNIFICANT AND DISPROPORTIONATE ADMINISTRATIVE BURDEN. THE CASH METHOD WILL SUBSTANTIALLY REDUCE THE COMPLEXITY OF MONTHLY RECONCILIATION, YEAR- END CLOSE PROCEDURES, AND AUDIT PREPARATION, FREEING STAFF RESOURCES FOR PROGRAMMATIC WORK ALIGNED WITH THE ORGANIZATION'S MISSION. C. IMPROVED TRANSPARENCY FOR STAKEHOLDERS AND FUNDERS THE ORGANIZATION'S BOARD, DONORS, AND GRANT-MAKING PARTNERS EVALUATE ORGANIZATIONAL HEALTH PRIMARILY THROUGH THE LENS OF AVAILABLE CASH AND NEAR-TERM LIQUIDITY. CASH-BASIS FINANCIAL STATEMENTS MORE ACCURATELY REPRESENT THE ORGANIZATION'S ACTUAL FINANCIAL POSITION AT ANY GIVEN TIME AND FACILITATE CLEARER REPORTING TO FUNDERS, MANY OF WHOM OPERATE ON CALENDAR-YEAR GRANT CYCLES TIED TO CASH DISBURSEMENTS. D. ELIMINATION OF DISTORTION FROM TIMING DIFFERENCES UNDER THE ACCRUAL METHOD, THE RECOGNITION OF PLEDGES RECEIVABLE, GRANT AWARD NOTIFICATIONS, AND ACCRUED LIABILITIES HAS AT TIMES CREATED MATERIAL TIMING DIFFERENCES BETWEEN REPORTED INCOME AND ACTUAL CASH AVAILABLE FOR OPERATIONS. THESE DISTORTIONS CAN OVERSTATE OR UNDERSTATE THE ORGANIZATION'S OPERATIONAL CAPACITY IN ANY GIVEN PERIOD AND DO NOT SERVE THE INFORMATIONAL NEEDS OF MANAGEMENT OR THE BOARD. E. CONSISTENCY WITH SECTOR NORMS FOR SMALL EXEMPT ORGANIZATIONS THE CASH METHOD IS WIDELY USED AND ACCEPTED BY SMALL TAX-EXEMPT ORGANIZATIONS OF COMPARABLE SIZE AND SCOPE. IT IS EXPRESSLY RECOGNIZED AS A PERMISSIBLE METHOD UNDER IRC 446(C)(1) AND IS NOT PROHIBITED FOR THE ORGANIZATION BY ANY PROVISION OF THE CODE OR REGULATIONS. THE ORGANIZATION DOES NOT MAINTAIN INVENTORY, DOES NOT HAVE AN AFS, AND IS NOT OTHERWISE REQUIRED TO USE AN ACCRUAL METHOD.