2023-08-15T07:33:57-00:00 2022-09-30 822851604 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2021-10-01 264681471 PARTNERS IN RECOVERY LLC PART 4809693800 924 N Country Club Drive Mesa AZ 85201 SHARAREH NAJAFI-PIPER CEO 4809693800 2023-08-15 true SHARAREH NAJAFI-PIPER 999009999 KRISTINA MORGAN CPA P01370742 6022302700 2023-08-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHARAREH NAJAFI-PIPER 924 N Country Club Drive Mesa AZ 85201 47456944 false X X LLC 2009 AZ We offer an integrated model of behavioral health and primary care that meets people where they are and get them to where they want to be - achieving their best possible health and a life of meaning and purpose. 13 12 0 13 -2327 5535947 41445636 40117871 5916617 -17257 668 105431 -6403 45741992 47356518 0 0 0 0 157930 39183268 41045647 39183268 41045647 6558724 6310871 11358773 18515734 2594608 3440698 8764165 15075036 We inspire health, hope and happiness by delivering world class solutions to individuals, families and communities by offering an integrated model of behavioral health and primary care that meets people where they are and get them to where they want to be - achieving their best possible health and a life of meaning and purpose. false false 33978938 5912541 Partners In Recovery PIR operates a network of eleven licensed outpatient clinics serving the diverse communities of Maricopa County, Arizona. Services are tailored to the individual needs and preferences of our service participants with a focus on reducing institutionalization, promoting self-sufficiency through employment, supporting access to primary and specialty healthcare and achieving the persons vision for success in spite of the symptoms of severe mental illness. PIR provides psychiatric, medication management, integrated primary care, and support services for more than 10,000 adults with SMI and their family members, including supported employment and vocational services, living skills and wellness, peer and family support, counseling, educational and social services that reduce isolation, promote healthy lifestyles and enhance cognitive/behavioral functioning. 33978938 true true false false false false false false true false true false false true true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 19 0 true 0 false false false false false false false false false false false false X 13 12 true true false false true true true true true false false true true true true true true true true false X Martin Quintana 4809693800 924 N Country Club Dr Mesa AZ 85201 Sharareh Najafi-Piper CEO 003.00 047.00 X 0 528208 31667 John Moore CFO 003.00 047.00 X 0 252974 60236 Don J Fowls Chairman 002.00 012.00 X X 0 0 0 David Day Vice Chair / Treasurer 002.00 012.00 X X 0 0 0 Deborah Elliott Secretary 002.00 012.00 X X 0 0 0 Wilford A Cardon Immediate Past Chair 002.00 012.00 X X 0 0 0 Jon Scott Williams Director 002.00 012.00 X 0 0 0 Brian Middleton Director 002.00 012.00 X 0 0 0 Chris Schneck Director 002.00 012.00 X 0 0 0 Brian Kotsur Director 002.00 012.00 X 0 0 0 Holly Williams Director 002.00 012.00 X 0 0 0 Diane Hough Director 002.00 012.00 X 0 0 0 A Melvin McDonald Director 002.00 012.00 X 0 0 0 Abraham Barton Director 002.00 012.00 X 0 0 0 Craig A Cardon Director 002.00 012.00 X 0 0 0 Paul Barnes Director thru 12/31/21 002.00 012.00 X 0 0 0 781182 91903 false true false COPA Health Inc 924 N Country Club Dr Mesa AZ 85201 Program/Support Services 7060085 Nextgen Healthcare Inc 18111 Von Karman Ave Suite 800 Irvine CA 92612 Vendor Contract - EDI System 852669 District Medical Group Inc PO Box 860184 Minneapolis MN 554860184 Staffing Services 435430 H&B Builders LLC 14415 W McDowell Rd Ste D 106 Goodyear MN 85395 Construction Work 290046 Excelon LLC 1317 E Desert Willow Drive Phoenix GA 85048 Preventative Eviction Services 218632 8 40973184 472452 41445636 Outpatient Clinic 621400 5907417 5907417 Consulting to Universities and NFP 621400 9200 9200 5916617 668 668 94023 100426 -6403 -6403 -4076 -2327 47356518 5912541 -2327 668 0 0 0 0 0 0 0 0 0 0 7066709 6908779 157930 1840 1840 0 0 0 28624907 28624907 0 771422 771422 918962 918962 0 2122983 2122983 476151 476151 0 13841 13841 59880 59880 0 368445 368445 188904 188904 Medical Supplies and Equipment Rental 279570 279570 Patient Support Expenses 144772 144772 Bad Debt Expense 7261 7261 0 41045647 33978938 6908779 157930 736270 681558 5146206 4167159 18299 147229 179913 293022 6020949 3846540 2439402 2174409 123002 112836 43000 2715681 10896521 11358773 18515734 316986 477014 618259 1412112 1000 1000 995287 964810 436607 226469 585762 2594608 3440698 X 8764165 15075036 8764165 15075036 11358773 18515734 X 6310871 X X false true X true true true X 0 0.00000 157939 214827 1851837 5535947 41445636 49206186 34736475 34673755 36493516 40080369 5943377 151927492 34894414 34888582 38345353 45616316 47389013 201133678 400 400 800 400 400 800 201132878 5291 8187 7451 4692 668 26289 0 5291 8187 7451 4692 668 26289 0 0 34899705 34896769 38352804 45621008 47389681 201159967 0.99990 0.99980 0.00010 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true X 983032 983032 3722553 2643861 1078692 1271460 1202679 68781 43904 43904 2174409 Financial derivatives and other financial products Closely-held equity interests Due from Copa Health 10742524 Due from Marc Community 5296 Deposits 148701 10896521 Federal income taxes Deferred Rent 408667 Tenant Improvement Allowance 149451 Due to Marc Community 27644 585762 X 47456944 100426 100426 47356518 47356518 41146073 100426 100426 41045647 41045647 IV 2b Partner in Recovery holds security deposits for medical office tenants. X 2 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. XI 2d Program rental exp of 100,426 was reclassified to Part VIII, Line 6b. XII 2d Program rental exp of 100,426 was reclassified to Part VIII, Line 6b. false true false false false false false false false Sharareh Najafi-Piper CEO 287566 220819 19823 31667 559875 John Moore CFO 186751 60000 6223 16056 44180 313210 Part I Line 3 Related Organization Compensation policy in effect 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 Organization 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. Part I Line 4 The individuals listed are paid through a related party, COPA Health, Inc. which made contributions to their Non-Qualified deferred compensation 457b Plan for these employees for the 2021 calendar year Sharareh Najafi-Piper 323 and John Moore 6,223. Employer contributions to the Non-Qualified 457b Plan are reported within the employees Form W-2 wages and as such, the employer contributions are reported within Schedule J, Line B iii Other reportable compensation and are not reported in Column C Retirement and other deferred compensation. Part I Line 7 Non-fixed Payments From the related organization, discretionary bonuses were given to employees based on their performance reviews, the companys 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. COPA Health Inc. provided bonuses to Sharareh Najafi-Piper 220,819 and John Moore 60,000. Form 990, Part VI, Section A, Line 2 Board director Wilford A. Cardon and Board director Craig A. Cardon are related, as defined by the IRS definition of a relative. Form 990, Part VI, Section A, Line 3 The filing organization contracted with one of its related organizations, COPA Health, Inc. COPA, for management and programmatic services medical staff services. COPA provides the CEO and CFO for the filing organization and they were paid 36,742 and 16,017 by COPA respectively during the fiscal year for the services they provided to the filing organization. As COPA and the filing organization are related organizations, the 2021 calendar year related party compensation and benefits for the CEO and CFO are reported on Form 990, Part 7, Section A, columns E F, and Sch J, Part II, row ii of line 1 2. Form 990, Part VI, Section A, Line 6 7a COPA Health, Inc COPA is the sole member of the filing organization. Under this arrangement, the full Board of Directors and officers of COPA act as the full Board of Directors and officers for the filing organization. Form 990, Part VI, Section A, Line 7b The following acts require approval from the Membership Body 1 Amendments to the Organizations Operating Agreement, 2 Sale or Disposition of substantially all of the assets, 3 Assignment for the benefit of creditors, file a voluntary petition in bankruptcy or consent to appointment of a receiver for the Organization, 4 Approval of a plan of merger or consolidation, 5 Contract or agreement with any Member, Interest Holder or Affiliate Member, 6 Acquisition or sale of real property, 7 Borrowing money from any lender or Member in excess of 50,000, 8 Issuance of further Membership Interests, 9 Decisions that affect the tax liability of the Organization or Members as well as any elections that would affect the Organization or Members, 10 Institution of fringe benefits for Organization employees, 11 Distributions to Members except as otherwise provided, 12 Expanding into new business area such as providing different products or services that exceed 5 of the amount set forth in the budget or any line thereof, and 13 Adoption or Modification of the annual budget. Form 990, Part VI, Section B, Line 11b Copies of the 990 and all related schedules are sent to the Board of Directors for review after being reviewed and approved by the Audit Committee. Any questions the Board might have are directed back to the Chief Financial Officer. The 990 is then discussed at a full board meeting and approved by the Board of Directors. 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 The Organization does not currently have any paid officers or employees. However, a compensation policy is in place that would require the Board as a whole, as the Executive Committee, to review the compensation of all officers by comparing their compensation to compensation of individuals in like positions, in like organizations using Form 990, compensation studies, and other available data. The Board or Committee would then approve any changes in compensation based on this information. Form 990, Part VI, Section C, Line 19 The Organization will provide in a timely manner, copies of all policies, procedures, annual financial audits, and Forms 990 when requested in writing or in person. Form 990, Part XI, Line 11g Other Contract Services were for programmatic services medical staff services, interpreters and temporary personnel paid to COPA Health, Inc., a related nonprofit, and other contractors. Form 990, Part XII, Line 2c The Board of Directors has an Enterprise Risk, Audit, and Finance Committee that is tasked to oversee the consolidated financial statement audit and select the independent auditor. There have been no changes to the selection and oversight process from the prior year. Marc Community Resources 924 N Country Club Drive Mesa AZ 85201 860137109 Serve mentally ill and I/DD populations AZ 501 c 3 10 COPA Health Inc false Village at Oasis Park I 924 N Country Club Drive Mesa AZ 85201 271838305 Special needs housing AZ 501 c 3 12 COPA Health Inc false Village at Oasis Park II 924 N Country Club Drive Mesa AZ 85201 273345789 Special needs housing AZ 501 c 3 12 COPA Health Inc false The Marc Foundation 924 N Country Club Drive Mesa AZ 85201 860604565 Planned Giving AZ 501 c 3 12 COPA Health Inc false Advocates for the Disables 924 N Country Club Drive Mesa AZ 85201 860285294 Assist w/ govt benefits AZ 501 c 3 7 COPA Health Inc false COPA Health Inc 924 N Country Club Drive Mesa AZ 85201 844608444 Support and programmatic resources AZ 501 c 3 12 N/A false Echo Medical Holdings LLC 5625 West Bell Road Glendale AZ 85308 871167544 Pharmacy AZ N/A Excluded false false TecMarc 924 N Country Club Dr Mesa AZ 85201 262119128 Technical Svcs AZ Marc Community Resources C Corp false false false false false false false false false false false false false true true false true true false false