2026-08-17T13:08:35-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-10-01 844608444 COPA HEALTH INC COPA 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 JOE KEEPER CFO 4809693800 2026-08-14 1 1 KURT BENNION CPA P01469618 4252506100 2026-08-14 2024 2025-03-06 01:10:19Z DAVID DAY 924 N COUNTRY CLUB DRIVE MESA AZ 85201 70094701 0 X WWW.COPAHEALTH.ORG X 2020 AZ COPA HEALTH IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO INSPIRING HEALTH, HOPE, AND HAPPINESS THROUGH HIGH-QUALITY, INTEGRATED SERVICES FOR INDIVIDUALS, FAMILIES, AND COMMUNITIES. COPA PROVIDES A THREE-PILLAR CONTINUUM OF CARE, HOUSING, HEALTHCARE, AND EMPLOYMENT, DESIGNED TO MEET THE COMPLEX NEEDS OF INDIVIDUALS FACING INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD), SERIOUS MENTAL ILLNESS, SUBSTANCE USE DISORDERS, AND HOMELESSNESS. 8 6 2115 11 0 0 1897552 1546065 68069712 68118644 1 -143035 -137351 429851 69829914 69951525 144341 95296 0 0 72041579 69087507 0 0 334080 8511893 8328443 80697813 77511246 -10867899 -7559721 40063197 42618288 36782110 34088967 3281087 8529321 X SEE SCHEDULE O 0 0 64774031 95296 68118644 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. 64774031 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 1 1 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 61 0 1 2115 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 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 SHARAREH NAJAFI-PIPER CEO 25.00 25.00 X 654411 0 25299 SHALINI THARANI PSYCHIATRIST 40.00 0.00 X 336747 0 3901 MARTIN QUINTANA CFO (THROUGH JANUARY 2025) 25.00 25.00 X 297290 0 34351 WINONA BELMONTE PSYCHIATRIST 40.00 0.00 X 312024 0 7856 ARASHDEEP GILL PSYCHIATRIST 40.00 0.00 X 263093 0 12633 JOHN SARRIS PSYCHIATRIST 40.00 0.00 X 246923 0 16408 DAN HIXON CHIEF OF INFORMATION & DIGITAL OFFICER (THROUGH MAY 2025) 16.70 33.30 X 224713 0 14397 LATRICE HICKMAN CHIEF OF RISK & COMPLIANCE 16.70 33.30 X 195842 0 19491 RITA MARTINEZ CHIEF OF H.R. 16.70 33.30 X 185891 0 9389 BRETT BEHAN VP, HOUSING & CSS 16.70 33.30 X 185876 0 684 JOE KEEPER CFO (AS OF APRIL 2025) 25.00 25.00 X 60628 0 4040 DAVID DAY CHAIR 1.00 3.00 X X 15000 0 0 HOLLY WILLIAMS VICE CHAIR 1.00 3.00 X X 15000 0 0 DON FOWLS MD SECRETARY 1.00 3.00 X X 15000 0 0 BRIAN KOTSUR DIRECTOR (THROUGH NOVEMBER 2024) 1.00 3.00 X 15000 0 0 BRIAN MIDDLETON DIRECTOR (THROUGH NOVEMBER 2024) 1.00 3.00 X 15000 0 0 TOM SIMPLOT DIRECTOR 1.00 3.00 X 15000 0 0 JON SCOTT WILLIAMS DIRECTOR 1.00 3.00 X 15000 0 0 CRAIG CARDON TREASURER 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 DIRECTOR (THROUGH JUNE 2025) 1.00 3.00 X 0 0 0 3068438 0 148449 57 0 1 0 STEVEN WIGGS PC 835 W WARNER ROAD SUITE 101-444 GILBERT AZ 85233 LEGAL SERVICES 211753 AFTERBURNER INC 2870 PEACHTREE ROAD BOX 185 ATLANTA GA 30305 CONSULTING/EXECUTIVE LEADERSHIP 183551 SIGMUND SOFTWARE LLC 83 WOOSTER HEIGHTS ROAD SUITE 350 DANBURY CT 06810 CLAIMS/BILLING SYSTEM SUPPORT 176940 UNIVERSAL BACKGROUND SCREENING PO BOX 743134 LOS ANGELES CA 900743134 EMPLOYEE BACKGROUND SEARCHES 175279 STAFFERS HOLDINGS LLC 206 N 2100 W SUITE 100 SALT LAKE CITY UT 84116 STAFFING SERVICES 169954 16 760065 786000 1546065 ADMINISTRATIVE SERVICES 900099 68118644 68118644 68118644 141 141 143176 -143176 -143176 -143176 MISCELLANEOUS INCOME 900099 429851 429851 429851 69951525 68118644 0 286816 95296 95296 1647364 176409 1406228 64727 56559869 49116568 7254883 188418 456579 429873 25180 1526 5827943 5322008 480744 25191 4595752 4158237 415915 21600 66949 34519 31827 603 251265 129552 119451 2262 1081688 557718 514234 9736 123535 65906 57036 593 711603 436519 272069 3015 1206079 643443 556847 5789 960052 906102 53769 181 949313 745409 202932 972 163891 87436 75666 789 134324 71623 61958 743 833871 626903 206968 227802 177937 48786 1079 LICENSE & FEES 767286 470676 293359 3251 BAD DEBT 350922 215266 134169 1487 DUES & SUBSCRIPTIONS 139494 85570 53333 591 PROGRAM EXPENSES 69748 42785 26667 296 290621 178276 111114 1231 77511246 64774031 12403135 334080 648419 333184 3103994 523570 281814 684523 295129 183586 9163820 111543 1568502 1433347 895923 15325036 27955769 960381 640254 9146386 9905020 40063197 42618288 7870426 8429052 4771097 24140587 25659915 36782110 34088967 X 3281087 8529321 3281087 8529321 40063197 42618288 -7559721 12807955 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 CEO AT THEIR SOLE DISCRETION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44212 9090 35122 234023 174496 59527 16894 16894 111543 INVESTMENT IN PIR 27955769 F 27955769 DEPOSITS 381850 DUE FROM RELATED ORGANIZATIONS 8038162 RIGHT-OF-USE LEASE ASSETS 1485008 9905020 DUE TO RELATED ORGANIZATIONS 24079520 RIGHT-OF-USE LEASE LIABILITIES 1580395 25659915 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 ALZHEIMER'S DISEASE AND RELATED DISORDERS ASSOCIATION INC 340 E PALM LANE SUITE 230 PHOENIX AZ 85004 133039601 501(C)(3) 20000 0 N/A N/A GENERAL OPERATING SUPPORT 1 0 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 400000 0 243892 0 10519 0 0 0 25299 0 679710 0 0 0 SHALINI THARANI PSYCHIATRIST 281991 0 0 0 54756 0 3348 0 553 0 340648 0 0 0 MARTIN QUINTANA CFO (THROUGH JANUARY 2025) 275000 0 20000 0 2290 0 14603 0 19748 0 331641 0 0 0 WINONA BELMONTE PSYCHIATRIST 254368 0 0 0 57656 0 0 0 7856 0 319880 0 0 0 ARASHDEEP GILL PSYCHIATRIST 255047 0 0 0 8046 0 12573 0 60 0 275726 0 0 0 JOHN SARRIS PSYCHIATRIST 239127 0 0 0 7796 0 7248 0 9160 0 263331 0 0 0 DAN HIXON CHIEF OF INFORMATION & DIGITAL OFFICER (THROUGH MAY 2025) 190000 0 30000 0 4713 0 6007 0 8390 0 239110 0 0 0 LATRICE HICKMAN CHIEF OF RISK & COMPLIANCE 160000 0 35000 0 842 0 0 0 19491 0 215333 0 0 0 RITA MARTINEZ CHIEF OF H.R. 137308 0 45000 0 3583 0 0 0 9389 0 195280 0 0 0 BRETT BEHAN VP, HOUSING & CSS 127083 0 50000 0 8793 0 0 0 684 0 186560 0 0 0 PART I, LINE 7 DISCRETIONARY BONUSES WERE GIVEN TO EMPLOYEES BASED ON THEIR PERFORMANCE REVIEWS AND FEASIBILITY. THE ORGANIZATION'S CEO REVIEWS ALL EXECUTIVE COMPENSATION THROUGH REVIEW OF COMPARATIVE DATA AND THIS COMPENSATION IS APPROVED BY THE CEO AT THEIR SOLE DISCRETION IN ADVANCE OF ANY PAYMENTS BEING MADE. THE CEO'S BONUS WAS APPROVED BY THE BOARD OF DIRECTORS IN ADVANCE OF ANY PAYMENTS BEING MADE. SHARAREH NAJAFI-PIPER CEO SEE PART V 0 262973 0 DON FOWLS AND ASSOCIATES LLC 100% OWNED BY DON FOWLS, BOARD MEMBER 65711 STRATEGIC PLANNING / BUSINESS DEVELOPMENT 0 ASPEN RIDGE MEDICAL COMPLEX LLC 100% OWNED BY DAVID DAY, BOARD MEMBER 113866 PROPERTY LEASE 0 PART I, COLUMN C: THE BOARD OF DIRECTORS OF COPA HEALTH, INC. (ORGANIZATION") WAS RECENTLY MADE AWARE OF CERTAIN TRANSACTIONS BETWEEN THE ORGANIZATION AND ITS FORMER CEO, DR. SHARAREH NAJAFI-PIPER. THESE TRANSACTIONS WERE THOUGHT TO POTENTIALLY CONSTITUTE EXCESS BENEFIT TRANSACTIONS. THE TRANSACTIONS AT ISSUE OCCURRED DURING A 5-YEAR PERIOD, CONSISTING OF TAX YEARS ENDING 9/30/21, 9/30/22, 9/30/23, 9/30/24 AND 9/30/25. EXCESS BENEFIT TRANSACTIONS DURING FISCAL YEAR 9/30/21 - $9,064EXCESS BENEFIT TRANSACTIONS DURING FISCAL YEAR 9/30/22 - $44,726EXCESS BENEFIT TRANSACTIONS DURING FISCAL YEAR 9/30/23 - $109,661EXCESS BENEFIT TRANSACTIONS DURING FISCAL YEAR 9/30/24 - $451,348EXCESS BENEFIT TRANSACTIONS DURING FISCAL YEAR 9/30/25 - $437,091TOTAL - $1,051,890THE REVIEW REGARDING SUCH TRANSACTIONS IS IN PROCESS AND NOT YET COMPLETE. ALTHOUGH CERTAIN TRANSACTIONS HAVE BEEN IDENTIFIED AS EXCESS BENEFIT TRANSACTIONS AND ARE BEING REPORTED ON THIS FORM 990, ADDITIONAL TRANSACTIONS ARE BEING REVIEWED. IN ADDITION, THE ORGANIZATION IS REVIEWING WHETHER ANY ORGANIZATION MANAGER PARTICIPATED IN ANY EXCESS BENEFIT TRANSACTION KNOWING THAT IT WAS SUCH A TRANSACTION. IT IS ANTICIPATED THAT THE FOREGOING REVIEW WILL BE COMPLETED BEFORE THE ORGANIZATION'S NEXT FORM 990 IS DUE. ALL EXCESS BENEFIT TRANSACTIONS THAT HAVE BEEN IDENTIFIED TO DATE ARE SUMMARIZED AND REPORTED ON FORM 990, SCHEDULE L, PART I.ADDITIONALLY, ALL EXCESS BENEFIT TRANSACTIONS IDENTIFIED TO DATE ARE BEING REPORTED BY THE ORGANIZATION ON FORM 4720, WHICH FORM WILL BE FILED CONCURRENT WITH THE FILING OF THIS FORM 990. FORM 990, PART III, LINE 1: COPA HEALTH IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO INSPIRING HEALTH, HOPE, AND HAPPINESS THROUGH HIGH-QUALITY, INTEGRATED SERVICES FOR INDIVIDUALS, FAMILIES, AND COMMUNITIES. COPA PROVIDES A THREE-PILLAR CONTINUUM OF CARE, HOUSING, HEALTHCARE, AND EMPLOYMENT, DESIGNED TO MEET THE COMPLEX NEEDS OF INDIVIDUALS FACING INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD), SERIOUS MENTAL ILLNESS, SUBSTANCE USE DISORDERS, AND HOMELESSNESS. OUR PERSON-CENTERED, INTEGRATED MODEL RECOGNIZES THAT LASTING STABILITY REQUIRES MORE THAN A SINGLE INTERVENTION. COPA OFFERS A LOW-BARRIER SHELTER, GROUP AND COMMUNITY LIVING HOMES, AND AFFORDABLE SUPPORTIVE HOUSING COMMUNITIES. ALL RESIDENTS HAVE ACCESS TO SUPPORTIVE SERVICES THAT PROMOTE LONG-TERM HOUSING STABILITY. INTEGRATED HEALTH CLINICS DELIVER COMPREHENSIVE PRIMARY CARE AND BEHAVIORAL AND MENTAL HEALTH SERVICES USING EVIDENCE-BASED PRACTICES TO SUPPORT IMPROVED HEALTH OUTCOMES FOR INDIVIDUALS WITH COMPLEX NEEDS. EMPLOYMENT RELATED SERVICES PROVIDES A PATHWAY TO INDEPENDENCE AND SELF-SUFFICIENCY BY CONNECTING INDIVIDUALS WITH JOB TRAINING, JOB COACHING, AND ONGOING CASE MANAGEMENT. SUPPORTED EMPLOYMENT IS PROVIDED AT COPA'S TRAINING CENTER OR COMMUNITY ENCLAVES AT AREA BUSINESSES. 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 CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY BY BOARD OF DIRECTOR MEMBERS AND REVIEWED BY THE ENTIRE BOARD OF DIRECTORS. COMPLETED STATEMENTS ARE COLLECTED BY THE CEO FOR SAFE KEEPING. ANY POTENTIAL CONFLICT OF INTEREST BY THE CEO, OR OTHER CORPORATE OFFICERS, ARE REQUIRED TO BE DISCLOSED TO THE DIRECTORS BY SUCH OFFICER IN A DULY CALLED BOARD MEETING FOR A REVIEW OF ALL FACTS AND A DETERMINATION OF THE DISPOSITION OF SUCH CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE BOARD APPROVES THE COMPENSATION FOR THE CEO. 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. 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. 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 ARE APPROVED BY THE BOARD PRIOR TO PAYMENT 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 PARKWAY COMMONS LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860137109 LIHTC HOUSING COMMUNITY AZ N/A 0 0 120 N BEVERLY LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 333591199 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 34664503 COST MARC COMMUNITY RESOURCES INC L 24737270 COST