2023-08-15T07:34:43-00:00 2022-09-30 822851604 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2021-10-01 860604565 THE MARC FOUNDATION MARC 4809693800 924 N Country Club Drive Mesa AZ 85201 SHARAREH NAJAFI-PIPER CEO 4809693800 2023-08-15 true SHARAREH NAJAFI-PIPER 999009999 KRISTINA MORGAN CPA P01370742 6022302700 2023-08-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHARAREH NAJAFI-PIPER 924 N Country Club Drive Mesa AZ 85201 540609 false X X 1988 AZ Planned giving for persons with disabilities 13 12 0 13 0 188475 436218 0 1782 -5151 3600 -54395 193857 376672 16313 0 0 0 0 44469 44982 45079 61295 45079 132562 331593 691009 999201 603509 630174 87500 369027 Planned giving for persons with disabilities. false false The Marc Foundation raises and invests donations for the benefit of individuals with disabilities, primarily those served in programs run by Marc Community Resources. During the FY, we had a successful Gala event with 151 attendees and 20 volunteers bringing in over 300,000 in donations during the event as well as other support throughout the year. true true false false false false false false false true false false false false true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 2 0 true 0 false false false false false true true false false false false false false X 13 12 true true false false true true true true true false false true true true true true true true true false X Martin Quintana 4809693800 924 N Country Club Dr Mesa AZ 85201 Sharareh Najafi-Piper CEO 001.00 049.00 X 0 528208 31667 John Moore CFO 001.00 049.00 X 0 252974 60236 Don J Fowls Chairman 002.00 012.00 X X 0 0 0 David Day Vice Chair / Treasurer 002.00 012.00 X X 0 0 0 Deborah Elliot Secretary 002.00 012.00 X X 0 0 0 Wilford 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 thru 12/31/21 002.00 012.00 X 0 0 0 781182 91903 false true false 313710 122508 16786 436218 2925 2925 53086 61162 -8076 -8076 -8076 37680 313710 93839 -56159 -56159 10700 8936 1764 1764 376672 -59546 0 0 0 0 0 0 0 0 0 0 31645 31645 0 0 0 610 610 0 0 12824 12824 0 0 0 0 0 0 0 0 0 0 0 45079 0 610 44469 452332 808571 185896 152249 1296 901 11839 39646 35230 2250 691009 999201 1459 289 602050 629885 603509 630174 X -3111 278416 90611 90611 87500 369027 691009 999201 331593 -33810 -16256 X X false true X true false X X 1 Marc Community Resources Inc 860137109 10 true 0 0 1 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 90611 90611 90611 90611 90611 733 733 90611 39425 50720 466 90611 39425 39425 1.00000 false false Financial derivatives and other financial products Closely-held equity interests Federal income taxes Intercompany Payables 629885 629885 X 436091 -33810 93839 60029 376062 610 610 376672 138308 93839 93839 44469 610 610 45079 V 4 Net Assets with Donor Restrictions were restricted for the following purpose Funds, with their associated investment income, must be used for grants to preschool-aged children and/or adults with severe disabilities who receive services at Marc Community Resources and to provide grants to individuals with disabilities, and their families, as appropriate, for the purchase of adaptive aids, equipment, program materials, and other facilitative devices which support a disabled individuals effort to become more self-sufficient and independent. 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 Fundraising special event expenses of 93,839 were reclassified to Part VIII, Line 8b. 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 Fundraising special event expenses of 93,839 were reclassified to Part VIII, Line 8b. GALA 351390 313710 37680 2605 3000 29294 33098 25842 351390 313710 37680 2605 3000 29294 33098 25842 93839 -56159 Part II Line 11 Other direct expenses 13,350 - Auction cost of goods sold 5,188 - Supplies/Decor items 5,095 - Event platform fees 1,313 Valet services 896 - Printing false true false false false false false false false false Sharareh Najafi-Piper CEO 287566 220819 19823 31667 559875 John Moore CFO 186751 60000 6223 16056 44180 313210 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 4 The individuals listed are paid through a related party, COPA Health, Inc. which made contributions to their Non-Qualified deferred compensation 457b Plan for these employees for the 2021 calendar year Sharareh Najafi-Piper 323 and John Moore 6,223. 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 From the related organization, 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 and John Moore 60,000. 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 A, Line 3 The filing organization contracted with one of its related organizations, COPA Health, Inc. COPA, for management services. COPA provides the CEO and CFO for the filing organization and they were paid 12,247 and 5,339 by COPA respectively during the fiscal year for the services they provided to the filing organization. As COPA and the filing organization are related organizations, the 2021 calendar year related party compensation and benefits for the CEO and CFO are reported on Form 990, Part 7, Section A, columns E F, and Sch J, Part II, row ii of line 1 2. Form 990, Part VI, Section A, Line 6 7a COPA Health, Inc COPA is the sole member of the filing organization. Under this arrangement, 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 Sole Member 1 Amendments to the Organizations Bylaws, and 2 Borrowing money from any lender. 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 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 Form 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, procedures, annual financial audits, and Forms 990 when requested in writing or in person. Form 990, Part XII, Line 8 Prior year tax return adjustments not reflected on the books - 4,416 investment adjustment and 11,840 prepaid adjustment. 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 924 N Country Club Dr Mesa AZ 85201 860137109 Serves mentally ill and I/DD populations AZ 501 c 3 10 COPA Health Inc false Villages at the Oasis Park Phase I 924 N Country Club Dr Mesa AZ 85201 271838305 Special Needs Housing AZ 501 c 3 12 COPA Health Inc false Villages at the Oasis Park Phase II 924 N Country Club Dr Mesa AZ 85201 273345879 Special Needs Housing AZ 501 c 3 12 COPA Health Inc false Partners in Recovery 924 N Country Club Dr Mesa AZ 85201 264681471 Developmentally Disabled and Seriously Mentally Ill AZ 501 c 3 10 COPA Health Inc false Advocates for the Disabled 924 N Country Club Dr Mesa AZ 85201 860285294 Assist w/ gov benefits AZ 501 c 3 7 COPA Health Inc false COPA Health Inc 924 N Country Club Dr Mesa AZ 85201 844608444 Support and Programmatic resources AZ 501 c 3 12 N/A false Echo Medical Holdings LLC 5625 West Bell Road Glendale AZ 85308 871167544 Pharmacy AZ N/A Excluded false false TecMarc 924 N Country Club Mesa AZ 85201 262119128 Technical Services AZ Marc Community Resources C Corp false false false false false false false false false false false false true true true false true true false false