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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>COPE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>COPE'S VISION IS TO ELIMINATE HEALTH DISPARITIES AND IMPROVE THE WELL-BEING OF AMERICAN INDIANS AND ALASKA NATIVES. WE BELIEVE THAT THE POWER TO OVERTURN LONG-STANDING, HISTORICAL HEALTH INEQUALITIES LIES INHERENTLY IN NATIVE COMMUNITIES THEMSELVES. COPE STRIVES TO PROMOTE HEALTHY, PROSPEROUS, AND EMPOWERED NATIVE COMMUNITIES THROUGH THREE COLLABORATIVE APPROACHES: 1. ROBUST, COMMUNITY-BASED OUTREACH; 2. LOCAL CAPACITY BUILDING AND SYSTEM-LEVEL PARTNERSHIPS; AND 3. INCREASED ACCESS TO HEALTHY FOODS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE FISCAL YEAR ENDED JUNE 30, 2017, TEN MEMBERS OF THE BOARD OF DIRECTORS SERVED ON A VOLUNTEER BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 3: DURING THE YEAR ENDED JUNE 30, 2017, COPE BENEFITED FROM SERVICES RECEIVED FROM EMPLOYEES OF AN UNRELATED ENTITY, PARTNERS IN HEALTH (PIH). PIH IS A NOT-FOR-PROFIT ORGANIZATION FOUNDED IN 1987 TO DELIVER HEALTH CARE TO RESIDENTS OF POVERTY-STRICKEN AREAS AROUND THE WORLD. COPE WAS INTENTIONALLY BUILT TO APPLY THE PIH CORE PRINCIPLES OF SOCIAL JUSTICE AND SOLIDARITY WITH UNDER-RESOURCED COMMUNITIES. PIH PROVIDES SUPPORT AND INFRASTRUCTURE IN TERMS OF ADMINISTRATION, HUMAN RESOURCES, FINANCE, DEVELOPMENT, AND COMMUNICATIONS. DURING THE YEAR ENDED JUNE 30, 2017, THE ESTIMATED VALUE OF SUPPORT PROVIDED BY PIH TO COPE WAS 2,539,184, INCLUDING 1,242,521 IN CASH CONTRIBUTIONS AND 1,296,663 OF IN-KIND CONTRIBUTIONS. INCLUDED IN THE IN- KIND CONTRIBUTIONS TOTALING 1,296,663 IS CONTRIBUTED SERVICES VALUED AT 793,454 WHICH ARE NOT INCLUDED IN THIS FORM 990 DUE TO NOT MEETING INTERNAL REVENUE SERVICE CRITERIA FOR INCLUSION. PIH WAS THE DIRECT EMPLOYER OF PERSONS WHO PERFORMED WORK FOR COPE UNTIL FEBRUARY 2017 WHEN COPE BECAME THE EMPLOYER. ALTHOUGH PIH WAS THE EMPLOYER FOR A PORTION OF THE FISCAL YEAR, THE BOARD OF DIRECTORS OF COPE DID NOT DELEGATE CONTROL OF ANY MANAGEMENT DUTIES THAT WOULD CUSTOMARILY BE PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF COPE'S OFFICERS, DIRECTORS OR KEY EMPLOYEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PREPARED IN CONSULTATION WITH A CERTIFIED PUBLIC ACCOUNTING FIRM. ONCE THE DRAFT OF THE FORM 990 IS APPROVED BY COPE'S MANAGEMENT, IT IS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>EACH DIRECTOR, OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS IS REQUIRED ON AN ANNUAL BASIS TO RENEW AND SIGN THE CONFLICT OF INTEREST STATEMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPE'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A PRIOR PERIOD ADJUSTMENT WAS RECORDED IN THE CURRENT YEAR TO RECORD A REIMBURSEMENT DUE TO AN AFFILIATED ENTITY FOR EXPENSES PAID ON BEHALF OF COPE DURING FISCAL YEAR 2016, BUT NOT PAID BY COPE UNTIL FISCAL YEAR 2017. THE ADJUSTMENT RESULTED IN A CHANGE IN NET ASSETS OF -124,608.</ExplanationTxt>
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</Return>