2022-08-15T09:09:09-00:00 2021-09-30 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2020-10-01 264681471 PARTNERS IN RECOVERY LLC PART 4809693800 924 N Country Club Drive Mesa AZ 85201 John Moore CFO 2022-08-12 true JOHN MOORE 999009999 KRISTINA MORGAN CPA P01370742 6022302700 2022-08-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Shar Najafi-Piper 924 N Country Club Dr Mesa AZ 85201 45828041 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. 14 14 568 30 -823 1851837 5535947 36396388 40117871 7451 -17257 95117 105431 38350793 45741992 4000 0 0 26920753 0 0 158432 9818741 39183268 36743494 39183268 1607299 6558724 12811599 11358773 10487009 2594608 2324590 8764165 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 33748626 40224125 Partners In Recovery PIR operates a network of six 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 9,000 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. 33748626 true true false true false false false false true false true false false false 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 30 0 true 568 true true true false false false false false false false false false false false X 14 14 true true false false true true true true true false false true true true true true true true true false X John Moore 4809693800 924 N Country Club Dr Mesa AZ 85201 Shar Najafi-Piper CEO 050.00 X 0 379567 30188 Darwyn Chern Chief Medical Officer 040.00 X 221488 86852 19297 Nancy Martin-Concepcion Psychiatrist 040.00 X 207263 79882 22927 Winona Belmonte Psychiatrist 040.00 X 213432 64470 18705 Francisco Neufeld Psychiatrist 040.00 X 174999 64852 24645 Larry Allen Wade Psychiatrist 040.00 X 168731 65639 11346 John Sarris Psychiatrist 040.00 X 168623 61250 14036 John Moore CFO 050.00 X 0 181637 50413 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 Member 002.00 012.00 X 0 0 0 Brian Middleton Member 002.00 012.00 X 0 0 0 Chris Schneck Member 002.00 012.00 X 0 0 0 Brian Kotsur Member 002.00 012.00 X 0 0 0 Holly Williams Member 002.00 012.00 X 0 0 0 Diane Hough Member 002.00 012.00 X 0 0 0 A Melvin McDonald Member 002.00 012.00 X 0 0 0 Abraham Barton Member 002.00 012.00 X 0 0 0 Paul Barnes Member 002.00 012.00 X 0 0 0 Craig A Cardon Member from 5/2021 002.00 012.00 X 0 0 0 1154536 984149 191557 false true false COPA Health Inc 924 N Country Club Dr Mesa AZ 85201 Program and Support Services 10005627 Marc Community Resources Inc 924 N Country Club Dr Mesa AZ 85201 Program and Support Services 1628504 Nextgen Healthcare Inc 18111 Von Karman Ave Suite 800 Irvine CA 92612 Electronic Medical Records 681575 District Medical Group Inc PO Box 860184 Minneapolis MN 554860184 Temporary Staffing 488493 DrWantedcom LLC 4170 Ashford Dunwoody Road Ste 285 Brookhaven GA 30319 Healthcare Staffing 286140 12 5460248 75699 5535947 Outpatient Clinic 621400 39773887 39773887 Management training of NFP staff 621400 289631 289631 Consulting to Universities and NFP 900099 52036 52036 Pharmacy rent 531120 2317 2317 40117871 4692 4692 163854 57600 106254 106254 106254 6500 28449 -21949 -21949 -21949 -823 45741992 40224125 -823 -17257 X 0 0 0 0 0 0 0 0 0 0 5422611 5271309 151302 27451 27451 0 42893 35763 7130 0 28447633 28447633 0 413597 413597 738312 738312 0 2345201 2345201 692 692 0 19336 19336 1882 1882 0 361794 361794 201704 196803 4901 Member Services Program Supplies 510737 510737 Equipment - Medical 194277 194277 Patient Transportation / Vehicle Expense 338322 338322 Fees, Dues Subscriptions 116826 116826 0 39183268 33748626 5276210 158432 193803 736270 8716477 5146206 425981 2595445 84583 179913 6597101 4157699 2378580 2439402 696262 94366 123002 221547 138535 12811599 11358773 3330969 316986 691726 618259 1000 1000 1027622 995287 4600900 436607 834792 226469 10487009 2594608 X 2324590 8764165 2324590 8764165 12811599 11358773 X 6558724 -119972 823 X X false true X true false X 0 0.00000 135825 157939 214827 1851837 5535947 7896375 31763824 34736475 34673755 36493516 40080369 177747939 31899649 34894414 34888582 38345353 45616316 185644314 400 400 800 400 400 800 185643514 3202 5291 8187 7451 4692 28823 0 3202 5291 8187 7451 4692 28823 0 0 31902851 34899705 34896769 38352804 45621008 185673137 0.99980 0.99930 0.00020 0.00020 X Part III Section B Line 12 Net capital gains losses from the sale of assets are excluded from the public support calculations of Schedule A. The following gains losses from the sale of property and equipment used in exempt program activities have been reported on the Form 990 Part VIII Statement of Revenue but are not reflected in Schedule A Column b 2017 5,875 and Column e 2020 21,949. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false true false false true 42893 false false 42893 false II-B 1 b, d, g Contracted managements email and phone correspondence, and /or meetings with Congressional members to discuss housing, funding, compliance, and health insurance bills. II-B 1 g Partners in Recovery contracted with a lobbyist to advocate on their behalf to carefully monitor and review bills in progress on housing, funding, compliance, and health insurance bills. true X 983032 983032 4402158 2970672 1431486 1211911 1187027 24884 2439402 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Due from Marc Community Resources 226469 226469 X 45828863 86871 86871 45741992 45741992 39269316 86048 86048 39183268 39183268 IV 2 b Partner in Recovery holds security deposits for medical office tenants. X 2 The entity believes that is has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The entities 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. XI 2 d Other 110,655 Rent expenses reclassified to Revenue from Expense for the tax return 57,600, Disposal of Assets reclassified to Revenue from Expense for the tax return 28,449, Tax-to-book adjustment for K-1 passthrough net activity of 823 ordinary loss, and rounding 1. XII 2 d Other 109,832 Rent expenses reclassified to Revenue from Expense for the tax return 57,600, Disposal of Assets reclassified to Revenue from Expense for the tax return 28,449, and rounding 1. X X X X false true false false false false false true false Shar Najafi-Piper CEO 269567 110000 30188 409755 John Moore CFO 166087 10000 5550 50413 232050 Darwyn Chern Chief Medical Officer 195288 74523 20000 10000 6200 2329 15964 3333 237452 90185 Winona Belmonte Psychiatrist 213432 64470 12649 6056 226081 70526 Nancy Martin-Concepcion Psychiatrist 202513 78132 4750 1750 14221 8706 221484 88588 Francisco Neufeld Psychiatrist 169682 60762 2100 5317 1991 19288 5356 194287 70209 Larry Allen Wade Psychiatrist 163893 63657 4838 1982 8009 3337 176740 68976 John Sarris Psychiatrist 163088 57266 383 2100 5152 1884 9964 4072 178587 65322 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. 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. Part I Line 4 b Prior to the fiscal year end September 30, 2020, the Organization sponsored a 403b defined contribution plan the Plan covering substantially all employees. The Plan was combined with, and in the name of, Marc Community Resources. The Plan provided for employer contributions based primarily on employee participation. The Organization also had a non-qualified deferred compensation plan Non-Qualified 457b Plan covering certain executives. The Non-Qualified 457b Plan provided for employer contributions at the discretion of the Board of Directors of the Organization. Employee deferrals were limited to the lesser of 15,000 or 100 of annual compensation. Partners in Recovery made contributions to the Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year Darwyn Chern 6,200, Nancy Martin-Concepcion 4,750, Francisco Neufeld 5,317, Larry Wade 4,838, and John Sarris 5,152. Marc Community Resources made contributions to the Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year John Moore 4,056. 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. As of October 1, 2020, all employees of Partners in Recovery and Marc Community Resources were transferred to the related organization, COPA Health, Inc. and all deferred compensation plans held by Marc Community Resources were transitioned to the related organization, COPA Health, Inc. COPA Health, Inc. made contributions to COPA Healths Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year John Moore 1,494, Darwyn Chern 2,329, Nancy Martin-Concepcion 1,750, Francisco Neufeld 1,991, Larry Wade 1,982, and John Sarris 1,884. Part I Line 7 Non-fixed Payments 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. Partners in Recovery gave bonuses to Darwyn Chern 20,000, and John Sarris 383.15. Marc Community Resources gave a bonus to Shar Najafi-Piper 110,000. COPA Health gave bonuses to Darwyn Chern 10,000, Francisco Neufeld 2,100, John Sarris 2,100, and John Moore 10,000. Form 990, Part VI, Section A, Line 2 Board member Wilford A. Cardon and Board member Craig A. Cardon are related, as defined by the IRS definition of a relative. Form 990, Part VI, Section A, Line 3 As of October 1, 2020, Partners in Recovery contracted with the related organization, COPA Health, Inc., for management services and programmatic services medical staff services. Partners in Recovery also contracted with the related organization, Marc Community Resources, Inc, for administrative services, including accounting and IT support services. Since COPA Health, Marc Community Resources, and Partners in Recovery are all related organizations, all the compensation paid during the 2020 calendar year to officers, key employees, and highly compensated employees has been detailed out on the Form 990, Part 7, Section A. The following individuals served Partners in Recovery during the 2020 calendar year as officers, key employees, and highly compensated employees, and starting October 1, 2020, served Partners in Recovery within a contracted service arrangement Shar Najafi-Piper, CEO, John Moore, CFO, Darwyn Chern, Chief Medical Officer, and Psychiatrists Winona Belmonte, Nancy Martin-Concepcion, Francisco Neufeld, Larry Allen Wade, and John Sarris. Form 990, Part VI, Section A, Line 6 7 a COPA Health, Inc. is the sole member of the filing organization and COPA Health, Inc. appoints the board members to serve on the filing organizations board. Form 990, Part VI, Section A, Line 7 b 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 11 b Copies of the 990 and all related schedules are sent out to the entire Board of Directors for review. 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 12 c Enforcing the policy on conflicts of interest is the responsibility of Partners in Recoverys Governance committee. 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 the 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 a b As of October 1, 2020, the Organization no longer had any employees. 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 18 19 The Organization will provide in a timely manner, copies of all policies, procedures, annual financial audits and Forms 990 when requested. Form 990, Part IX, Line 11 g Other Contract Services 28,447,633 Programmatic services medical staff services, interpreters and temporary personnel 28,447,633 Program, -0- Management, -0- Fundraising. Form 990, Part XI, Line 8 Prior period adjustment Subsequent to the filing of the 2019 tax return, the audited financial statements of the Organization were amended to reflect an adjustment to deferred revenue for 119,972. Form 990, Part XI, Line 9 Other Change in Net Assets 823 K-1 passthrough net loss reflected in revenue for return purposes but was not captured for book purposes, and therefore is a tax-to-book adjustment. Form 990, Part XII, Line 2 c 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. 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 true false false true false false true true false false