2023-08-15T07:28:45-00:00 2022-09-30 822851604 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2021-10-01 844608444 COPA Health Inc COPA 4809693800 924 N Country Club Drive Mesa AZ 85201 SHARAREH NAJAFI-PIEPR CEO 4809693800 2023-08-15 true SHARAREH NAJAFI-PIEPR 999009999 KRISTINA MORGAN CPA P01370742 6022302700 2023-08-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHARAREH NAJAFI-PIEPR 924 N Country Club Drive Mesa AZ 85201 71120337 false X COPAHealth.org X 2020 AZ Inspire health, hope and happiness by delivering world class solutions to individuals, families and communities through assistance with complex medical, behavioral, and long-term needs. 13 12 2341 13 105561 91254 100758 61996011 70778235 0 327193 134467 62323204 71013460 37900 59035 0 57634301 58926952 0 281337 4311919 5444561 61984120 64430548 339084 6582912 18343427 38712144 9287530 23053916 9055897 15658228 We inspire health, hope and happiness by delivering world class solutions to individuals, families and communities. Our primary services include housing, employment, day program, In-home supports and counseling for individuals with complex medical, behavioral and long-term care needs. false false 53913988 59035 70772118 COPA Health, Inc. Copa was created to provide centralized management, control, oversight and other general administrative support services to Marc Community Resources, Inc. Marc and Partners in Recovery, LLC PIR, both 501c3 entities. While Marc and PIR focus solely on world class delivery of clinical interventions, medical treatment, and social determinants of health programs and supports collectively referred to as integrated healthcare, Copa provides all of the back-office support functions and administrative expertise that are critical to Marcs and PIRs success. 53913988 true true false false false false false false false false true false true true true true false true false false false false false false false false false true false true false false false false false false true false false false false false false true true true false false true 11 0 true 2341 true false false false false false false false false false false false false X 13 12 true false false false false false false true true false false true true true true true true true true false CA X Martin Quintana 4809693800 924 N Country Club Drive Mesa AZ 85201 Sharareh Najafi-Piper CEO 040.00 010.00 X 528208 0 31667 Darwyn Chern Chief Medical Officer 040.00 X 301212 0 29747 John Moore CFO 040.00 010.00 X 252974 0 60236 Shalini Tharani Psychiatrist 040.00 X 273695 0 9823 Francisco Neufeld Psychiatrist 040.00 X 239654 0 40846 Arashdeep Gill Psychiatrist 040.00 X 239614 0 20724 Winona Belmonte Psychiatrist 040.00 X 242711 0 16128 John Sarris Psychiatrist 040.00 X 228863 0 26136 Don J Fowls Chair 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 12/31/21 002.00 010.00 X 0 0 0 2306931 235307 51 false true false Custom Storage Inc dba cStor 7975 N Hayden Road Suite A105 Scottsdale AZ 85258 Email security 279953 Mountain West Series of Lockton Companies LLC 14850 N Scottsdale Rd Ste 225 Scottsdale AZ 85254 Cyber Liability licensing 153368 Greenberg Traurig LLP 2375 East Camelback Rd Ste 800 Phoenix AZ 85016 Legal Services 168680 Steven Wiggs PC 835 W Warner RdSte 101-444 Gilbert AZ 85233 Legal Services 167693 7 X 100758 100758 Related Party Outsourced Admin Revenue 900099 70778235 70778235 70778235 247461 106877 140584 140584 105561 35023 -6117 71013460 70772118 105561 35023 59035 59035 0 0 0 1239933 1057592 176965 5376 49530 42403 6912 215 50386136 42722405 7447071 216660 403601 365178 36526 1897 3082800 2789316 278994 14490 3764952 3406529 340728 17695 0 495419 255438 235522 4459 125190 64548 59515 1127 0 0 639845 329904 304182 5759 211196 112673 97509 1014 1197498 734581 457843 5074 835391 445681 385700 4010 0 180300 170170 10096 34 813678 638907 173938 833 0 32834 17517 15159 158 542 289 250 3 0 377649 283916 93733 535019 417906 114580 2533 0 64430548 53913988 10235223 281337 872388 163553 276367 1219 15640 343500 465682 4258798 97490 3846477 4161308 1461898 1255705 8790334 15095088 1600636 2736823 15968953 18343427 38712144 6724709 6659667 44000 5607791 2562821 10742458 9287530 23053916 X 9055897 15658228 9055897 15658228 18343427 38712144 X 6582912 31919 -12500 X X false true X true false X X X 1 Marc Community Resources Inc 860137109 10 true 59035 0 1 59035 0 true false false false false false false false false false false false false false false false true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 217640 217640 870558 66743 803815 117525 30747 86778 3053075 3053075 4161308 Financial derivatives and other financial products Closely-held equity interests Investment in PIR 15075036 F Investment in Pharmacy Partnership 20052 F 15095088 Deposits 27587 Due from Oasis Phase 1 3830 Due from Oasis Phase 2 3830 Due from Marc Foundation 45008 Due from Marc Community 15888698 15968953 Federal income taxes Due to Partners 10742008 Due to Marc Foundation 450 10742458 X 71457530 456570 456570 71000960 71000960 64887118 456570 456570 64430548 64430548 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 1 This portion of Sch D is optional when the organization is included in a consolidated audit. The revenues reflected on this line are those attributable to the filing organization within the consolidated audit, pulled from the supplemental schedules, and not the full consolidated audit reported revenues. XI 2d The following reclassifications were done for the tax return 1 reclassified payroll tax refund of 59,546 from revenue to reduce payroll tax expense, Part IX, Line 10 2 reclassified third party rental expenses of 119,377 to revenue, Part VIII, Line 6b and 3 reclassified intercompany expense of 277,647 to reduce intercompany revenue, Part VIII, Line 2. XII 1 This portion of Sch D is optional when the organization is included in a consolidated audit. The expenses reflected on this line are those attributable to the filing organization within the consolidated audit, pulled from the supplemental schedules, and not the full consolidated audit reported expenses. XII 2d The following reclassifications were done for the tax return 1 reclassified payroll tax refund of 59,546 from revenue to reduce payroll tax expense, Part IX, Line 10 2 reclassified third party rental expenses of 119,377 to revenue, Part VIII, Line 6b and 3 reclassified intercompany expense of 277,647 to reduce intercompany revenue, Part VIII, Line 2. true Marc Community Resources Inc 924 N Country Club Dr Mesa AZ 85201 860137109 501c3 59035 Grant programs 1 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 X false true false false false false false true false false Sharareh Najafi-Piper CEO 287566 220819 19823 31667 559875 John Moore CFO 186751 60000 6223 16056 44180 313210 Darwyn Chern Chief Medical Officer 282226 10334 8652 17500 12247 330959 Shalini Tharani Psychiatrist 273672 23 9823 283518 Winona Belmonte Psychiatrist 242321 390 16128 258839 Francisco Neufeld Psychiatrist 239640 14 23400 17446 280500 Arashdeep Gill Psychiatrist 239593 21 19500 1224 260338 John Sarris Psychiatrist 217955 4025 6883 13765 12370 254998 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 4b The organization made contributions to their Non-Qualified deferred compensation 457b Plan for these employees for the 2021 calendar year Sharareh Najafi-Piper 323, John Moore 6,223, Darwyn Chern 8,652, and John Sarris 6,883. 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 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, John Moore 60,000, Darwyn Chern 10,334, Shalini Tharani 23, Winona Belmonte 390, Francisco Neufeld 14, Arashdeep Gill 21, and John Sarris 4,025. Christian Kotsur Relative of board member 49530 Employee-Recovery Coach false Don Fowls and Associates LLC Board member 114063 Strategic Plan/Bus Development false Part IV Line 1 Christian Kotsur is employed by COPA Health as a Recovery Coach and is related, by the IRS definition of a relative, to Board Member Brian Kotsur. The organization paid wages and benefits of 42,404 and 7,128, respectively. Part IV Line 2 Don Fowls and Associates, LLC, owned and operated by Don Fowls, Board Chair, worked with CEO providing strategic planning and business development services. The board approved the service and vetted the fees against comparable providers. 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 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 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 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. 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. 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 VIII, Line 6a-c 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 9 Tax/Book Difference in Debt-Financed Rental Depreciation. 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 Inc 924 N Country Club Drive Mesa AZ 85201 860137109 Serves mentally ill and I/DD populations AZ 10 501c3 COPA Health Inc true Partners in Recovery LLC 924 N Country Club Drive Mesa AZ 85201 264681471 Serving the seriously mentally ill population AZ 10 501c3 COPA Health Inc true The Marc Foundation 924 N Country Club Drive Mesa AZ 85201 860604565 Planned Giving AZ 12 501c3 COPA Health Inc true Villages at Oasis Park Phase I 924 N Country Club Drive Mesa AZ 85201 271838305 Special needs housing AZ 12 501c3 COPA Health Inc true Villages at Oasis Park Phase II 924 N Country Club Drive Mesa AZ 85201 273345879 Special needs housing AZ 12 501c3 COPA Health Inc true Advocates for the Disabled 924 N Country Club Drive Mesa AZ 85201 860285294 Assist w/ govt benefits AZ 7 501c3 COPA Health Inc true Echo Medical Holdings LLC 5625 West Bell Road Glendale AZ 85308 871167544 Pharmacy AZ N/A Excluded false false 0.40000 TecMarc 924 N Country Club Drive Mesa AZ 85201 262119128 Technical Services AZ Marc Community Resources Inc C Corp false false true false false false false false false false false false true false true false true true false false Marc Community Resources Inc b 59035 FMV Partners in Recovery LLC l 35031402 FMV Partners in Recovery LLC n 97741 FMV Marc Community Resources Inc l 28970580 FMV Marc Community Resources Inc n 1971988 FMV