2021-08-13T11:38:34-00:00 2020-09-30 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2019-10-01 860604565 THE MARC FOUNDATION MARC 4809693800 924 N Country Club Dr Mesa AZ 85201 John Moore CFO of COPA Health Inc 2021-08-13 true KRISTINA MORGAN CPA 6022302700 2021-08-13 2019 2022-09-23 18:48:47Z Shar Najafi-Piper 924 N Country Club Dr Mesa AZ 85201 274547 false X X 1988 AZ Planned giving for persons with disabilities 13 13 0 39 0 235029 229696 0 3503 163 758 -16026 239290 213833 62744 3174 0 0 0 65935 163991 231614 226735 234788 12555 -20955 716288 967130 747895 1015710 -31607 -48580 Planned giving for persons with disabilities. false false 93767 3174 The Marc Foundation raises and invests donations for the benefit of individuals with disabilities, primarily those served in programs run by Marc Community Resources. 93767 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 X 0 0 true 0 true false false false false false true true false false false false false false X 13 13 false true true false true true true true true false false true true true true true true false false false X John Moore 4809693800 924 N Country Club Dr Mesa AZ 85201 John Moore CFO 020.00 048.00 X 0 209207 28161 Shar Najafi-Piper CEO 002.00 048.00 X 0 161915 9532 Norm Duve Chief Development Officer 035.00 020.00 X 0 134029 23652 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 from 2/2020 002.00 012.00 X 0 0 0 Paul Barnes Director from 8/2020 002.00 012.00 X 0 0 0 505151 61345 3 false true false 85697 2500 141499 6395 229696 74 74 89 89 89 89 30638 85697 54763 -24125 -24125 14050 5951 8099 8099 213833 -15863 X 3174 3174 0 0 0 0 0 0 0 0 0 68800 68800 0 2325 2325 0 425 425 28381 25543 2838 0 5648 1901 3536 211 3712 3341 371 0 0 1631 1631 0 0 86 86 0 0 0 Virtual Gala Fundraiser Expense 62515 62515 Program supplies 58091 58091 0 234788 93767 75086 65935 414067 439597 185374 185871 82203 299239 1822 7193 32822 35230 716288 967130 20200 727695 1015710 747895 1015710 X -122218 -139191 90611 90611 -31607 -48580 716288 967130 -20955 3982 X X false true X true false X X 1 Marc Community Resources Inc 860137109 10 true 0 0 1 0 0.00000 0.00000 0.00000 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 733 733 90611 39425 50720 466 90611 39425 39425 39300 125 39425 39253 47 39300 0.11000 0.89000 false false Financial derivatives and other financial products Closely-held equity interests Federal income taxes Due to Marc Community Resources 1015710 1015710 X 291998 3982 13895 60713 78590 213408 425 425 213833 308971 13895 60713 74608 234363 425 425 234788 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 2 d Other 60,713 Fundraising expenses reported in revenue for tax return. XII 2 d Other 60,713 Fundraising expenses reported in revenue for tax return. Founders 9 Banquet 116335 85697 30638 35629 400 18734 116335 85697 30638 35629 400 18734 54763 -24125 false false false false false false false false false false false false John Moore CFO 182014 27193 28161 237368 Shar Najafi-Piper CEO 151915 10000 9532 171447 Norm Duve Chief Development Officer 105000 26894 2135 23652 157681 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 agency 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 b Marc Community Resources has a defined contribution plan the Plan covering employees meeting plan qualification. The Plan provides for employer contributions based primarily on employee participation. Marc Community Resources also has a non-qualified deferred compensation plan The Marc Community Non-Qualified 457b Plan covering certain executives. Marc Community did not make any contributions to these plans for the individuals listed on Schedule J. Part I Line 7 Non-fixed Payments Year-end discretionary bonuses were given to employees based on their performance reviews, the companys performance, and feasibility Norman Duve 10,000. 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. 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, and therefore they issued the Forms 1099 directly. The Organization reimbursed MRC for these services payments. Form 990, Part VI, Section A, Line 3 The Organization has delegated bookeeping and daily operational duties to Marc Community Resources, Inc MCR which employs its Chief Development Officer. This officer received 92,524 in compensation and benefits from MCR for the fiscal year for services performed for the Foundation. Form 990, Part VI, Section A, Line 4 The Organizations Bylaws and Articles of Incorporation were amended to establish COPA Health, Inc. COPA to be the Sole Member of The Marc Foundation TMF. At all times, the Directors and Officers of COPA will be the Directors and Officers of TMF. 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 Each year, the Board approves 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. The board of directors maintains a compensation committee to determine CEO compensation. Periodically, the organization contracts with an independent organization to conduct a formal compensation study to provide the compensation committee with benchmark data for the CEO and other certain other officer positions and provide independent assurance that compensation is reasonable based on IRS guidelines. GuideStar Compensation Studies are also used from time to time. 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. 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 28,381 24,771 Consultants for Program Development 22,294 Program, -0- Administrative, 2,477 Fundraising 1,560 Videographer, 1,404 Program, -0- Administrative, 156 Fundraising 2,050 Branding, 1,845 Program, -0- Administrative, 205 Fundraising. Form 990, Part XII, Line 2 c The board of directors has a Risk and Audit 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 TecMarc 924 N Country Club Mesa AZ 85201 262119128 Technical Services AZ Marc Community Resources C Corp false false false true true false false false false false false false false true true false true true false false