Copa Health

Nonprofit profile at a glance

EIN
844608444
IRS 990 coverage
2020–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Mesa, AZ, US
Phone
480-969-3800
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$69,951,525
Expenses
$77,511,246
Assets
$42,618,288
Liabilities
$34,088,967

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • SHARAREH NAJAFI-PIPER (CEO)

Highest reported compensation

  • SHARAREH NAJAFI-PIPER (CEO): $679,710 total reported compensation
  • SHALINI THARANI (PSYCHIATRIST): $340,648 total reported compensation
  • MARTIN QUINTANA (CFO (THROUGH JANUARY 2025)): $331,641 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We inspire health, hope, and happiness by delivering world-class solutions to individuals, families, and communities.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 74
  • Accountability: 85
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.4%; rating input score 92
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: $4.63 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 21%; rating input score 21; 7th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.8; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 92.4% of revenue deployed · 83.6% of spending went to programs
  • Governance: 6 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $64.8M in reported program spending
  • Leadership: top reported pay $680K · 22 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $917K reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 19 filed money-flow records
  • Related organizations: 12 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Grant itemization coverage scored 21/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.