2022-08-15T09:05:40-00:00 2021-09-30 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2020-10-01 860604565 THE MARC FOUNDATION MARC 4809693800 924 N Country Club Dr Mesa AZ 85201 John Moore CFO of COPA Health Inc 2022-08-12 true John Moore 999009999 KRISTINA MORGAN CPA P01370742 6022302700 2022-08-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Shar Najafi-Piper 924 N Country Club Dr Mesa AZ 85201 193857 false X X 1988 AZ Planned giving for persons with disabilities 14 14 0 14 0 229696 188475 0 163 1782 -16026 3600 213833 193857 3174 16313 0 0 0 41046 231614 44982 234788 61295 -20955 132562 967130 691009 1015710 603509 -48580 87500 Planned giving for persons with disabilities. false false 16313 16313 The Marc Foundation raises and invests donations for the benefit of individuals with disabilities, primarily those served in programs run by Marc Community Resources. 16313 true true false false false false false false false true false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true X 0 0 true 0 false false false false false false false false false false false false X 14 14 true false false false true true true true true false false true true true true true true true true false X John Moore 4809693800 924 N Country Club Dr Mesa AZ 85201 Shar Najafi-Piper CFO 050.00 X 0 379567 30188 John Moore CEO 050.00 X 0 181637 50413 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 Paul Barnes Director 002.00 012.00 X 0 0 0 Craig A Cardon Director from 5/2021 002.00 012.00 X 0 0 0 561204 80601 false true false 1596 186879 188475 577 577 1205 1205 1205 1205 3600 3600 3600 193857 5382 0 16313 16313 0 0 0 0 0 0 0 0 0 0 2325 2325 0 778 778 0 0 833 833 0 0 0 0 0 0 0 0 0 0 Virtual Gala Fundraiser Expense 41046 41046 0 61295 16313 3936 41046 439597 452332 185871 185896 299239 1296 7193 11839 35230 39646 967130 691009 1459 1015710 602050 1015710 603509 X -139191 -3111 90611 90611 -48580 87500 967130 691009 132562 3518 X X false true X true false X X 1 Marc Community Resources Inc 860137109 10 true 0 16313 1 16313 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 733 733 90611 39425 50720 466 90611 39425 39425 39300 125 39425 0.11000 0.89000 false false Financial derivatives and other financial products Closely-held equity interests Federal income taxes Due to Marc Community Resources 602050 602050 X 196595 3518 3518 193077 778 2 780 193857 60517 60517 778 778 61295 V 4 Temporary and Permanently Restricted Net Assets were restricted for the following purposes 1 some 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 2 some funds, with their associated investment income, must be used 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 affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization will recognize future accrued interest and penalties related to the unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. XI 4 b Other change 2 rounding. Holiday Food Distribution 660 16313 FMV Turkeys, hams, bundt cakes, and sparkling cider for holiday meals Part I Line 2 ON NOVEMBER 21, 2020, THE ORGANIZATION DISTRIBUTED TURKEYS, HAMS, BUNDT CAKES, AND SPARKLING CIDER TO COPA/MARC COMMUNITY HEALTH MEMBERS AT THE MAIN CAMPUS AS WELL AS THE GATEWAY AND ARROWHEAD CLINICS. false true false false false false false false false Shar Najafi-Piper CFO 269567 110000 30188 409755 John Moore CEO 166087 10000 5550 50413 232050 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. 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. Part I Line 4 b Prior to the fiscal year end September 30, 2020, the related organization, Marc Community Resources, sponsored a 403b defined contribution plan the Plan covering substantially all employees. The Plan provided for employer contributions based primarily on employee participation. Marc Community Resources also had a non-qualified deferred compensation plan Non-Qualified 457b Plan covering certain executives. The Non-Qualified 457b Plan provided for employer contributions at the discretion of the Board of Directors of the Organization. Employee deferrals were limited to the lesser of 15,000 or 100 of annual compensation. Marc Community Resources made contributions to the Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year John Moore 4,056. 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. As of October 1, 2020, all employees of Marc Community Resources were transferred to the related organization, COPA Health, Inc. and all deferred compensation plans held by Marc Community Resources were transitioned to the related organization, COPA Health, Inc. COPA Health, Inc. made contributions to COPA Healths Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year John Moore 1,494. Part I Line 7 Related Organizations Non-fixed Payments Discretionary bonuses were given to employees based on their performance reviews, the companys performance, and feasibility. The related 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. Marc Community Resources gave a bonus to Shar Najafi-Piper of 110,000, and COPA Health gave a bonus to John Moore of 10,000. Form 990, Part V, Line 1 a The Organization did not issue any Forms 1099. The payments for the services were paid through Marc Community Resources Inc. MRC, or COPA Health, Inc, COPA and therefore these organizations issued the Forms 1099 directly. The Organization reimbursed MRC and COPA for these service payments. Form 990, Part VI, Section A, Line 2 Board member Wilford A. Cardon and Board member Craig A. Cardon are related, as defined by the IRS definition of a relative. Form 990, Part VI, Section A, Line 6 7 a COPA Health, Inc COPA is the sole member of the filing organization and COPA appoints the board members to serve on the filing organizations board. At all times, the Directors and Officers of COPA will be the Directors and Officers of the Organization. Form 990, Part VI, Section A, Line 7 b 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 11 b Copies of the 990 and all related schedules are sent out to the entire Board of Directors of COPA Health, Inc. COPA for review. Any questions the Board might have are directed back to the Chief Financial Officer of COPA. The 990 is then discussed at a full board meeting and approved by the COPA Board of Directors. Form 990, Part VI, Section B, Line 12 c Enforcing agency policy on conflicts of interest is the responsibility of COPA Health, Inc.s audit committee. 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 a b 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 18 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 2 c 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. 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 false false true false true true false false