2022-08-15T09:10:17-00:00 2021-09-30 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2020-10-01 860137109 Marc Community Resources Inc MARC 4809693800 924 N Country Club Drive Mesa AZ 85201 John Moore CFO 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 36249256 false X X 1957 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. 14 14 1395 50 -862 486921 5394444 31914314 30842068 466916 -9046 2348 524 32870499 36227990 2352240 30800 0 28600366 0 0 158432 8671278 34708070 39623884 34738870 -6753385 1489120 39254352 35242671 23591135 17837742 15663217 17404929 X 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 8394033 30400 8171041 Community Living Services CLS Marc Community Resources served 179 individuals in developmental disability group homes or behavioral health Residential programs. Marcs CLS program allows vulnerable individuals to avoid costly institutional care such as skilled nursing facilities also known as ICF/MRs, hospitals, or jails or made to be homeless, saving taxpayers over 6 million in this past year. ASUs Morrison Institute concluded that Marcs Permanent Supportive Lighthouse Housing Program reduced taxpayer costs by 29 once homeless individuals become housed. Marc earned incentives for individuals staying housed 100 of the time, reducing hospitalizations by 63 and increasing income earned for 83 of participants. 6909626 6878515 Home Community Based Services In-Home Supports maintained a 100 success rate in supporting the 552 consumers served to continue living within their own home or within the home of their family as opposed to foster homes, nursing care, or shelters. Throughout the pandemic, our staff continued to serve all individuals in these programs, providing face-to-face life skills, personal assistance, and transportation to essential appointments and programs, including employment services. 96 of survey respondents report that they are satisfied or very satisfied with the services received. Marc Community Resources Home and Community Based Services continues to serve members referred by the Area Agency on Aging. 6765128 400 8564995 Employment Related Services A total of 3,500 individuals were served in our Supported Employment program with a 63 job placement rate We completed packaging and assembly for 65 companies across the United States, providing paid training for up to 400 members daily. 160 members worked inside 27 local businesses throughout Maricopa County learning transferrable skills. We expanded a partnership with Boeing to provide work for 8-14 members and two internships. During COVID we remained open and provided a safe environment for our members to continue their program and work toward their employment goals giving them a sense of normalcy and purpose. We established a partnership with Brighton College to create a Career Academy for short term certificates and diplomas. Peer Support instructors are now certified in suicide intervention and the Copa Cookies program was created to provide job training and business operations skills to members. 6548876 7227517 28617663 true true false true false false false false true true true false false false true true false true false false false false false false false false false true false true true false false false false false false false false false false false false false false false true true true false false true 51 0 true 1395 true true true false false false false false false false false false false false X 14 14 true true 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 CEO 040.00 X 307125 72442 30188 John Moore CFO 040.00 X 125541 56096 50413 JoyAnn Book Chief Information and Digital Officer 040.00 X 120492 55790 30111 Rita Martinez Chief Human Resources Officer 040.00 X 85907 60095 13681 Norm Duve Chief Development Officer 040.00 X 90739 38030 25394 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 Member 002.00 012.00 X 0 0 0 Brian Middleton Member 002.00 012.00 X 0 0 0 Chris Schneck Member 002.00 012.00 X 0 0 0 Brian Kotsur Member 002.00 012.00 X 0 0 0 Holly Williams Member 002.00 012.00 X 0 0 0 Diane Hough Member 002.00 012.00 X 0 0 0 A Melvin McDonald Member 002.00 012.00 X 0 0 0 Abraham Barton Member 002.00 012.00 X 0 0 0 Paul Barnes Member 002.00 012.00 X 0 0 0 Craig A Cardon Member from 5/2021 002.00 012.00 X 0 0 0 729804 282453 149787 false true false COPA Health Inc 924 N Country Club Drive Mesa AZ 85201 Contracted services 8608317 Arizona Wrangler Construction LLC 4091 East Melody Drive Gilbert AZ 85234 Maintenance Repairs 494663 Greenberg Traurig LLP 2375 East Camelback Road Ste 700 Phoenix AZ 85016 Legal Fees 230267 Miler Plumbing & Mechanical LLC 7414 West Oraibi Drive Glendale AZ 85308 Maintenance Repairs 177526 AK Oasis Landscaping LLC 4313 East Princeton Avenue Gilbert AZ 85234 Maintenance Repairs 115063 6 37900 5352860 3684 2506 5394444 RESIDENTIAL 623990 8171041 8171041 EMPLOYMENT SERVICES 624310 8585678 8585678 DAY SERVICES 900099 4613287 4613287 HOME SERVICES 624100 6878515 6878515 OUTPATIENT CLINIC 621400 2347989 2347989 245558 245558 30842068 3209 3209 9011 9011 12255 -12255 -12255 -12255 1386 1386 1386 -862 36227990 30842068 -862 -7660 X 30800 30800 0 0 0 0 0 0 0 0 0 5627658 5479921 147737 6303 6303 0 46458 35763 10695 0 23125206 23125206 235 235 721652 721652 327555 327555 0 1609876 1609876 0 0 10811 10811 343547 343547 0 1521386 1201259 320127 301277 301277 Equipment 196347 196347 Fees Dues Subscriptions 118402 118402 Therapy Program Supplies 6525 6525 Patient Transportation / Vehicle Expense 579123 579123 165709 2982 162727 34738870 28617663 5962775 158432 1504715 1059113 8936370 5506682 5378970 4290027 4291 4291 351085 571556 39177243 17412528 20627127 21764715 83439 114907 1000 1000 2240890 1920763 126465 9617 39254352 35242671 3579072 1010653 400635 584023 14052327 13267451 122701 107004 5137500 173964 298900 2694647 23591135 17837742 X 14364276 16227876 1298941 1177053 15663217 17404929 39254352 35242671 X 1489120 444285 -192555 862 X X false true X true false X 0 0.00000 241627 228891 778818 486921 5394444 7130701 31728367 33619677 32383643 31914314 30842068 160488069 31833 41271 48305 20724 1386 143519 32001827 33889839 33210766 32421959 36237898 167762289 17264 10732 8131 9617 45744 553655 783115 926948 1487149 3750867 570919 793847 935079 1496766 3796611 163965678 16387 1465003 90488 67399 3209 1642486 0 16387 1465003 90488 67399 3209 1642486 8620 8620 0 32018214 35363462 33301254 32489358 36241107 169413395 0.96780 0.96440 0.00970 0.01020 X Part III Section B Line 13 Net capital gains or losses from the sale of assets are excluded from the public support calculations of Sch A. The following gains losses from the sale of assets have been reported on the Form 990 Part VIII Statement of Revenue, but are not reflected in Schedule A Column a 2016 16,500, Column b 2017 63,131, Column c 2018 32,647, Column d 2019 399,516, and Column e 2020 12,255. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46458 46458 28617663 28664121 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 88034 100036 190934 46458 425462 250000 250000 250000 250000 1000000 1500000 6768 36332 76325 119425 true X 1298941 121888 1177053 1332678 33737 1298941 1217160 155625 40107 1332678 1412186 40107 235133 1217160 1362913 49273 1412186 1.00000 false false 5147093 5147093 22972797 11764310 11208487 2737545 2356748 380797 4967777 3291470 1676307 3352031 3352031 21764715 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Deferred rent 22900 Due to related parties 2303 Due to COPA Health, Inc. 2669444 2694647 X 36632332 444285 444285 36188047 39943 39943 36227990 34698064 34698064 40806 40806 34738870 IV 2 b Marc Community Resources acts as a fiduciary for consumer personal funds. A separate checking account is maintained and balances per consumer are tracked. V 4 Marc Community Resources temporarily restricted net assets were restricted for the following purposes as of September 30, 2021 Restrictions on donated vehicles and real property, which is required to serve as housing for very low income residents. 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. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Marc Communitys income tax filings required by federal and state authorities are no longer subject to tax examination for years ending before September 30, 2018. XI 2 a Unrealized loss on the swap to fix variable interest debt of 444,285. XI 4 b Other 39,943 contribution revenue of 37,900 and in-kind revenue of 2,506 not reported as revenue within audited financial statements, 400 of donation expense reclassified from audited financial statements contribution revenue to expense for the tax return, 862 of K-1 passthrough net loss reflected in revenue on the return but was not captured for book purposes, and a rounding adjustment of 1. XII 4 b Other 40,806 contribution revenue of 37,900 and in-kind revenue of 2,506 not reported as revenue within audited financial statements, and 400 of donation expense reclassified from audited financial statements contribution revenue to expense for the tax return. true American Heart Association Inc 7272 Greenville Ave Dallas TX 75231 135613797 501c3 10100 Go Red for Women Campaign New Pathways for Youth Inc 901 E Jefferson Street Phoenix AZ 85034 860615007 501c3 10000 Operations support Teen Lifeline Inc PO Box 10745 Phoenix AZ 850640745 860966427 501c3 5000 Operations support 3 Part I Line 2 Grant funds are provided to nonprofit organizations and the organization works closely with these organizations in support of their programs supporting similar clientele. X X X X false true false false false false false true false Shar Najafi-Piper CEO 197125 72442 110000 21583 8605 328708 81047 John Moore CFO 121485 44602 10000 4056 1494 38439 11974 163980 68070 JoyAnn Book Chief Information and Digital Officer 114136 43996 5000 10000 1356 1794 18651 11460 139143 67250 Rita Martinez Chief Human Resources Officer 85907 30095 30000 6314 7367 92221 67462 Norm Duve Chief Development Officer 73333 26833 15000 10000 2406 1197 18570 6824 109309 44854 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 Organization sponsored a 403b defined contribution plan the Plan covering substantially all employees. The Plan was in the name of Marc Community Resources. The Plan provided for employer contributions based primarily on employee participation. The Organization 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, JoyAnn Book 1,356, and Norman Duve 2,406. 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, JoyAnn Book 1,794, and Norman Duve 1,197. 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. Marc Community Resources gave bonuses to Shar Najafi-Piper 110,000, JoyAnn Book 5,000, and Norman Duve 15,000. COPA Health gave bonuses to John Moore 10,000, JoyAnn Book 10,000, Rita Martinez 30,000, and Norman Duve 10,000 . A The Industrial Development Authority of the County of Maricopa 860445263 2018-04-26 8285000 Refinance 2013 A B Bonds issued on 12/23/2013 false false false B The Industrial Development Authority of the County of Maricopa 860445263 2018-04-26 4657000 Acquisition of Partners in Recovery and refinancing existing loans LOC false false false C The Industrial Development Authority of the County of Maricopa 860445263 2020-01-31 3100000 Purchasing a property false false false A 228056 8285000 4319 true false true true B 128190 4657000 306439 1944281 2406280 2018 false false true true C 3100000 60974 1218750 1820276 2020 false false true true A false false false false false false B false false false false false false C false false false false false false A true true Wells Fargo 0000000010.000000000000 false false false false B true true Wells Fargo 0000000010.000000000000 false false false false C true true Wells Fargo 0000000010.000000000000 false false false false A false B false C false Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 Employment Related Services continued 97 of external stakeholders expressed satisfaction with the effectiveness of the services provided. The supported employment program for individuals with serious mental illness earned value-based incentives for providing ongoing job supports to maintain employment for 67 of all program participants. Form 990, Part III, Line 4d Program Service Expenses 4,632,728, Grants and allocations 0, Revenue 4,613,287 Day Programs Community Day Services CDS Programs served 165 members with intellectual and developmental disabilities. CDS programs help keep the family unit intact by allowing parents to work while their child participates in meaningful day activities that focus on living skills, socialization, and community integration. 100 of individuals served were satisfied with services and 97 of service participants expressed that services met or exceeded their expectations. With so many members unable to participate in person due to the pandemic, CDS programs introduced telehealth to provide music therapy, Zumba classes, story sharing, art, and non-bake cooking classes. Our behavioral health day programs Villages served 409 members. The Villages have been successful in assisting members in their personal recovery process through an integrated services package in which members are provided with opportunities to be actively involved in determining their learning, working and recreational activities. Our Villages remained open all during COVID providing our members a safe environment. Form 990, Part III, Line 4d Program Service Expenses 1,721,847, Grants and allocations 0, Revenue 2,347,989 Outpatient clinic Marc Community Resources served 1,438 individuals with serious mental illness and general mental health and substance use challenges in its Florian and 7th Street outpatient treatment Center focused on a number of evidenced-based counseling modalities including EMDR, DBT, CET and Applied Behavior Analysis. These therapies are known to effectively address symptoms of trauma, anxiety, depression and significant maladaptive behaviors that are barriers to employment, relationships and activities of daily living. Form 990, Part III, Line 4d Program Service Expenses 194,301, Grants and allocations 0, Revenue 223,325 Other Housing. Marc Community Resources received homes from the City of Mesa associated with the Federal Neighborhood Stabilization Program. These homes are rented out to qualifying low income tenants. Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 42,916 Revenue from cost reimbursements and technical agreements with subsidiaries that are under the common control of the related organization, COPA Health, Inc. The related reimbursed expenses are reported as Administrative expenses on the statement of functional expenses, in agreement with the audited financial statements. Additionally, Marc Community Resources utilizes its infrastructure in-place to offer minor maintenance projects to similarly situated 501 c3 organizations. 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 3 As of October 1, 2020, the Marc Community Resources contracted with the related organization, COPA Health, Inc., for management services and programmatic services medical staff services. Since COPA Health and Marc Community Resources are all related organizations, all the compensation paid during the 2020 calendar year to officers, key employees, and highly compensated employees has been detailed out on the Form 990, Part 7, Section A. The following individuals served Marc Community Resources during the 2020 calendar year as officers, key employees, and highly compensated employees, and starting October 1, 2020, served Marc Community Resources within a contracted service arrangement Shar Najafi-Piper, CEO, John Moore, CFO, JoyAnn Book, Chief Information and Digital Officer, Rita Martinez, Chief Human Resources Officer, and Norman Duve, Chief Development Officer. Form 990, Part VI, Section A, Line 6 7 a COPA Health, Inc. is the sole member of the filing organization and COPA Health, Inc. appoints the board members to serve on the filing organizations board. Form 990, Part VI, Section A, Line 7 b The following acts require approval from the Membership Body 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 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 12 c Enforcing agency policy on conflicts of interest is the responsibility of Marc Community Resources 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 As of October 1, 2020, the Organization no longer had any employees. 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 IX, Line 11 g Other Contract Services 23,149,028 Programmatic services medical staff services, interpreters and temporary personnel 23,149,028 Program, -0- Management, -0- Fundraising. Form 990, Part XI, Line 5 444,285 Unrealized gain on the swap to fix variable interest debt. Form 990, Part XI, Line 8 Prior period adjustment 192,555 Subsequent to the filing of the 2019 tax return, the audited financial statements of the Organization were amended to reflect an adjustment to deferred revenue for 192,555. Form 990, Part XI, Line 9 Other 862 of K-1 passthrough net loss reflected in revenue on the return but was not captured for book purposes, and therefore is a tax-to-book adjustment. 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. The Marc Foundation 924 N Country Club Dr Mesa AZ 85201 860604565 Planned Giving AZ 501c 3 12 COPA Health Inc false Advocates for the Disabled 924 N Country Club Dr Mesa AZ 85201 860285294 Assist w/ govt benefits AZ 501c 3 7 COPA Health Inc false Villages at Oasis Park Phase I 924 N Country Club Dr Mesa AZ 85201 271838305 Special needs housing AZ 501c 3 12 COPA Health Inc false Villages at Oasis Park Phase II 924 N Country Club Dr Mesa AZ 85201 273345879 Special needs housing AZ 501c 3 12 COPA Health Inc false Partners in Recovery 924 N Country Club Dr Mesa AZ 85201 264681471 Serving the seriously mentally ill population AZ 501 c 3 10 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 W Bell Rd Glendale AZ 85308 871167544 Pharmacy AZ N/A Excluded false false TecMarc 924 N Country Club Dr Mesa AZ 85201 262119128 Technical Services AZ Marc Community Resources C Corp 201676 194385 1.00000 true true false true false false false false false false false false true true true false true true false false TecMarc a 9011 Contract, Cash TecMarc m 53099 Contract, Cash TecMarc q 109377 Cash