2025-07-23T16:16:50-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-10-01 264681471 PARTNERS IN RECOVERY LLC PART 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 SHARAREH NAJAFI-PIPER CEO 4809693800 2025-07-21 1 1 KURT BENNION CPA P01469618 4252506100 2025-07-21 2022 2025-03-06 01:10:19Z SHARAREH NAJAFI-PIPER 924 N COUNTRY CLUB DRIVE MESA AZ 85201 52570304 0 X N/A X LLC 2009 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 8 0 15 0 0 41445636 46073709 5916617 6373820 668 27631 -6403 95144 47356518 52570304 0 500 0 0 0 0 0 0 696291 41045647 46405015 41045647 46405515 6310871 6164789 18515734 32848683 3440698 9821557 15075036 23027126 X SEE SCHEDULE O 0 0 15248939 500 6468964 PARTNERS IN RECOVERY (PIR)OPERATES A NETWORK OF EIGHT LICENSED OUTPATIENT CLINICS SERVING DIVERSE COMMUNITIES ACROSS ARIZONA. IN THE PAST YEAR, PIR PROVIDED INTEGRATED BEHAVIORAL HEALTH SERVICES TO OVER10,000 INDIVIDUALS, REFLECTING A15% GROWTH RATE.PIR DELIVERS INDIVIDUALLY TAILORED SERVICES TO SUPPORT SELF-SUFFICIENCY, REDUCE INSTITUTIONALIZATION, ENHANCE ACCESS TO HEALTHCARE, AND HELP INDIVIDUALS ACHIEVE PERSONAL GOALS DESPITE THE CHALLENGES OF SERIOUS MENTAL ILLNESS (SMI). SERVICES INCLUDE PSYCHIATRIC CARE AND MEDICATION MANAGEMENT, INTEGRATED PRIMARY HEALTHCARE, SUPPORTED EMPLOYMENT AND VOCATIONAL TRAINING, INDEPENDENT LIVING SKILLS DEVELOPMENT, (CONTINUED IN SCHEDULE O)WELLNESS PROGRAMS AND PEER/FAMILY SUPPORT, AND COUNSELING AND SOCIAL/EDUCATIONAL SERVICES TO REDUCE ISOLATION AND PROMOTE WELL-BEING. 0 0 0 A DEDICATED TEAM OF APPROXIMATELY 90 LICENSED BEHAVIORAL HEALTH PROFESSIONALS PROVIDES INDIVIDUAL AND GROUP THERAPY USING EVIDENCE-BASED PRACTICES SUCH AS EMDR, DBT, CET, AND ABA TARGETING TRAUMA, ANXIETY, DEPRESSION, AND BEHAVIORAL CHALLENGES.PIR OPERATES FIVE ACT TEAMS, INCLUDING THE PIR MEDICAL ACT TEAM, A SPECIALIZED UNIT INTEGRATING PRIMARY CARE, WHICH IS UNIQUE IN ARIZONA. ACT TEAMS SERVE INDIVIDUALS AT HIGH RISK OF HOSPITALIZATION OR DISENGAGEMENT FROM TRADITIONAL CARE MODELS. (CONTINUED IN SCHEDULE O)IN FISCAL YEAR 2023-2024, PIR EARNED VALUE-BASED INCENTIVES FROM ITS PRIMARY PAYER BY ACHIEVING KEY OUTCOMES: IMPROVED ADHERENCE TO ANTIPSYCHOTIC MEDICATION, INCREASED FOLLOW-UP WITHIN SEVEN BUSINESS DAYS AFTER ED VISITS, AND TIMELY INITIATION OF PRENATAL CARE. PIR ALSO MET 100% OF THE INTEGRATED CARE QUALITY MILESTONES UNDER THE STATE'S TARGETED INVESTMENT PROGRAM. 15248939 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 8 1 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X JOE KEEPER 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 SHARAREH NAJAFI-PIPER CEO 3.00 47.00 X 0 542382 22390 JOHN MOORE CFO (THROUGH JULY 2023) 3.00 47.00 X 0 246870 18509 MARTIN QUINTANA CFO (AS OF AUGUST 2023) 3.00 47.00 X 0 0 0 DAVID DAY CHAIR 0.25 3.75 X X 0 0 0 HOLLY WILLIAMS VICE CHAIR 0.25 3.75 X X 0 0 0 CRAIG CARDON TREASURER 0.25 3.75 X X 0 0 0 DON FOWLS MD SECRETARY 0.25 3.75 X X 0 0 0 ABRAHAM BARTON DIRECTOR 0.25 3.75 X 0 0 0 PATRICK CARDON DIRECTOR 0.25 3.75 X 0 0 0 WILFORD CARDON IMMEDIATE PAST CHAIR 0.25 3.75 X 0 0 0 BRIAN KOTSUR DIRECTOR 0.25 3.75 X 0 0 0 BRIAN MIDDLETON DIRECTOR 0.25 3.75 X 0 0 0 TOM SIMPLOT DIRECTOR 0.25 3.75 X 0 0 0 JON SCOTT WILLIAMS DIRECTOR 0.25 3.75 X 0 0 0 0 789252 40899 0 0 1 0 COPA HEALTH INC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 MANAGEMENT & ADMIN SERVICES 31156102 NEXTGEN HEALTHCARE INC 18111 VON KARMAN AVE SUITE 800 IRVINE CA 92612 EDI SYSTEM SUPPORT 692055 BLAZE ADVISORS INC 5100 NORTHCREEK DRIVE WILMINGTON NC 28409 STAFFING SERVICES 500000 DISTRICT MEDICAL GROUP INC PO BOX 860184 MINNEAPOLIS MN 554860184 STAFFING SERVICES 390590 CONCENTRIC HEALTHCARE SOLUTIONS 4250 N DRINKWATER BLVD 100 SCOTTSDALE AZ 85251 STAFFING SERVICES 116617 5 44764709 1309000 46073709 OUTPATIENT CLINIC 621400 6373820 6373820 6373820 27281 27281 95144 0 95144 95144 95144 350 0 350 350 350 52570304 6468964 0 27631 X 500 500 31156102 30459811 696291 474 474 8751466 8751466 114 114 193633 193633 762855 762855 3384993 3384993 610212 610212 12669 12669 68908 68908 364528 364528 316765 316765 MEDICAL SUPPLIES 324177 324177 LICENSES AND FEES 239019 239019 BAD DEBT 168614 168614 EQUIPMENT & REPAIRS 29067 29067 21419 21419 46405515 15248939 30460285 696291 681558 3081505 4167159 1000494 147229 8752141 293022 2120 6587570 4187668 2174409 2399902 112836 43000 134071 10896521 17478450 18515734 32848683 477014 335564 1412112 2793331 1000 1000 964810 960000 585762 5731662 3440698 9821557 X 15075036 22433126 594000 15075036 23027126 18515734 32848683 6164789 1787301 0 X X 0 1 X 1 0 X 214827 1851837 5535947 41445636 46073709 95121956 34673755 36493516 40080369 5916617 6373820 123538077 34888582 38345353 45616316 47362253 52447529 218660033 0 0 0 218660033 8187 7451 110946 27428 122425 276437 8187 7451 110946 27428 122425 276437 34896769 38352804 45727262 47389681 52569954 218936470 0.99870 0.99990 0.00130 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 983032 983032 3781558 2952992 828566 1405117 1234676 170441 417863 417863 2399902 DUE FROM RELATED ORGANIZATIONS 11982118 DEPOSITS 306332 RIGHT-OF-USE LEASE ASSETS 5190000 17478450 DUE TO RELATED ORGANIZATIONS 49446 RIGHT-OF-USE LEASE LIABILITIES 5682216 5731662 X PART IV, LINE 2B: PARTNER IN RECOVERY HOLDS SECURITY DEPOSITS FOR MEDICAL OFFICE TENANTS. THE SECURITY DEPOSIT, LESS THE COST OF ANY REPAIRS, IS RETURNED TO THE TENANT AT THE END OF THE LEASE. PART X, LINE 2: PARTNERS IN RECOVERY 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. PARTNERS IN RECOVERY HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). 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. PARTNERS IN RECOVERY 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. 0 1 0 0 0 0 0 0 0 SHARAREH NAJAFI-PIPER CEO 0 366528 0 175854 0 0 0 20500 0 1890 0 564772 0 0 JOHN MOORE CFO (THROUGH JULY 2023) 0 232194 0 404 0 14272 0 10030 0 8479 0 265379 0 0 PART I, LINE 3 THE CEO'S COMPENSATION IS DETERMINED BY COPA HEALTH, A RELATED ORGANIZATION. THE FOLLOWING WERE USED BY COPA HEALTH IN DETERMINING THE CEO'S COMPENSATION: 1. INDEPENDENT COMPENSATION CONSULTANT 2. FORM 990 OF OTHER ORGANIZATIONS 3. COMPENSATION SURVEY OR STUDY 4. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B COPA HEALTH, A RELATED ORGANIZATION, MADE CONTRIBUTIONS TO THE 457(F) NON-QUALIFIED DEFERRED COMPENSATION PLANS OF THESE EMPLOYEES IN CALENDAR YEAR 2022: JOHN MOORE - $14,272 MARTIN QUINTANA - $1,744 EMPLOYER CONTRIBUTIONS TO THE 457(F) PLANS ARE REPORTED WITHIN THE EMPLOYEE'S FORM W-2 WAGES AND AS SUCH, THE EMPLOYER CONTRIBUTIONS ARE REPORTED WITHIN SCHEDULE J, PART II, COLUMN B(III) AND ARE NOT REPORTED IN COLUMN (C). 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 2 BOARD MEMBERS WILFORD CARDON, CRAIG CARDON AND PATRICK CARDON HAVE A FAMILY RELATIONSHIP. 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 THE FOLLOWING BY COPA RESPECTIVELY DURING THE FISCAL YEAR FOR THE SERVICES THEY PROVIDED TO THE FILING ORGANIZATION. SHARAREH NAJAFI-PIPER, CEO - $32,543 JOHN MOORE, CFO - $14,812 MARTIN QUINTANA, CFO - $7,392 AS COPA AND THE FILING ORGANIZATION ARE RELATED ORGANIZATIONS, THE CALENDAR YEAR 2022 COMPENSATION AND BENEFITS FOR THE CEO AND CFOS ARE REPORTED ON FORM 990, PART VII, SECTION A, COLUMNS E AND F AND SCHEDULE J, PART II, ROW (II). FORM 990, PART VI, SECTION A, LINE 6 COPA HEALTH, INC (COPA) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A 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 ORGANIZATION'S OPERATING AGREEMENT, (2) SALE OR DISPOSITION OF SUBSTANTIALLY ALL OF THE ASSETS, (3) ASSIGNMENT FOR THE BENEFIT OF CREDITORS, FILING 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 WERE SENT TO THE BOARD OF DIRECTORS FOR REVIEW AFTER BEING REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. ANY QUESTIONS THE BOARD MIGHT HAVE WERE DIRECTED BACK TO THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE 990 WAS 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 FORMS 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, THE AUDITED FINANCIAL STATEMENTS, AND/OR THE GOVERNING DOCUMENTS, WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990, PART IX, LINE 11G CONTRACTOR FEE: PROGRAM SERVICE EXPENSES 8,751,466. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,751,466. 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 0 COPA HEALTHINC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 844608444 SUPPORT AND PROGRAMMATIC RESOURCES AZ 501(C)(3) LINE 12B, II N/A 0 THE MARC FOUNDATION 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860604565 PLANNED GIVING AZ 501(C)(3) LINE 12B, II COPA HEALTH 0 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 0 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 0 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 0 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 TECHNICAL SERVICES AZ N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 M N P Q