2015-04-04T11:54:51-00:00 2014-06-30 SECHLER CPA PC 921 E ORANGE DRIVE PHOENIX AZ 85014 990 2013-07-01 860137109 Marc Community Resources Inc MARC 4809693800 924 N Country Club Drive Mesa AZ 852014108 JOHN MOORE Deputy CEO CFO 2015-04-04 true CAROLYN SECHLER 6022302700 2015-04-04 X 2013 2016-02-25 16:41:14Z Randall L Gray 924 N Country Club Dr Mesa AZ 85201 28356992 false X www.marccenter.com X 1957 AZ Marc Community Resources provides opportunities for people who have disabilities to be active in determining where and how they live, learn, work, and play. 16 15 845 175 8607 -12755 391529 494692 25756193 27269896 -21223 24618 1025700 547922 27152199 28337128 0 0 18123218 18795490 700 0 123066 8049511 8563753 26173429 27359243 978770 977885 31320682 32046550 11441572 11498806 19879110 20547744 X Marc Community Resources provides opportunities for people who have disabilities to be active in determining where and how they live, learn, work, and play. false false 6365849 6846699 Community Living Services Marc Community Resources Community Living Services saved taxpayers approximately 16.128.720 in one year compared to the cost of Arizonas ICF/MR facilities. 100 of those receiving services expressed satisfaction with the quality of programs. Individuals served recognize their residence as their home and have chosen to live with us on average for 11.5 years. 100 of individuals experienced a progressive move or maintained residency in the most optimal setting during the program year. The individuals with a serious mental illness served by Marc Community Resources residential programs remained in their communities. Only 5 had to be hospitalized for mental illness in the past year. The Community Living Services Department remains in high compliance with all applied rules and statutes receiving an overall 97 compliance ratio on monitoring audits. 4601412 5857062 Employment Related Services 144 adults with severe disabilities were placed in competitive employment at an average wage of 8.85 per hour. 69 of all people placed in competitive or supported employment retained their jobs for 90 days or more. Within two years of competitive placement, individuals returned the total cost of services in taxes. Stated differently, for every dollar invested in rehabilitation, individuals with disabilities returned 7 in taxes once gainfully employed. While the Arizona Department of Economic Security/Rehabilitation Services Administration averages in excess of 90 days, 95 of individuals at Marc Community Resources referred for job placement participated in an intake within 15 days of initial referral. 98 of external stakeholders expressed satisfaction with the effectiveness of the services provided. 4415698 6070396 Home and Community Based Services HCBS including all supportive housing maintained a 100 success rate in supporting the consumers to continue living within their own home or within the home of their family as opposed to foster homes, nursing care, or shelters. 99 of survey respondents report that services exceed their expectation and that they are satisfied with the services received. Marc Community Resources Home and Community Based Services continued to serve the clients of the Area Agency on Aging. HCBS averaged five days from the family/individuals selection of Marc Community Resources to start of service delivery. 7050430 8476476 22433389 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 false false true true false false false false false false false false true false true false false false true true true true false false true 223 0 845 true true true false false false false false false false false false X 16 15 false false false false false false false true true false false true true true true true true true true false AZ X John Moore 4809693800 924 N Country Club Dr Mesa AZ 852014108 Brian Middleton Chairman 002.00 004.00 X X 0 0 0 Jon Scott Williams Vice Chair 002.00 004.00 X X 0 0 0 Jeffery A Buehrle Treasurer 002.00 004.00 X X 0 0 0 Deborah Elliott Secretary 002.00 004.00 X X 0 0 0 Brian Kotsur Immediate Past Chair 002.00 004.00 X 0 0 0 Chris Schneck Member 002.00 004.00 X 0 0 0 Dorothy Sue Alig Member 002.00 X 0 0 0 Don J Fowls Member 002.00 X 0 0 0 Tom Freestone Member 002.00 X 0 0 0 Harold D Fuller Member 002.00 X 0 0 0 Chief Frank Milstead Member 002.00 X 0 0 0 Wilford A Cardon Member 002.00 X 0 0 0 Justin Ogburn Member 002.00 X 0 0 0 Holly Williams Member 002.00 X 0 0 0 Diane Hough Member 002.00 004.00 X 0 0 0 Randall L Gray President CEO 040.00 004.00 X X 338285 0 21823 John Moore CFO/CAO 040.00 X 203772 0 21823 Michael J Franczak COO 040.00 X 144321 0 7590 Kay S Moore COO 040.00 001.00 X 130230 0 10964 Holly Collins Sr. Exec VP 040.00 X 98029 0 7509 Mari Durham Sr. Exec VP 040.00 X 97910 0 7478 Norm Duve Exec VP 040.00 X 83370 0 13923 Leanne Sermeno Nurse Practioner 040.00 X 156411 0 6775 Roderick Sanchez Nurse Practioner 040.00 X 158258 0 7221 1410586 105106 8 false true false Concentric Healthcare Solution 4250 N Drinkwater Blvd Scottsdale AZ 85251 Contracted Staff 748964 Concord General Contracting 4215 E McDowell Rd Ste 201 Mesa AZ 85215 Construction Services 631255 Sun Valley Solar Solutions LLC 3235 N Arizona Ave Ste D7 Chandler AZ 85225 Construction Services 355232 Farnsworth Construction 2351 S Signal Butte Rd Mesa AZ 85209 Construction Services 192305 D & K Enterprises LLC 517 S Lebaron Mesa AZ 85210 Construction Services 189813 6 494692 397642 494692 RESIDENTIAL 623990 6846699 6846699 EMPLOYMENT SERVICES 624310 5857062 5857062 DAY SERVICES 900099 6065568 6065568 HOME SERVICES 624100 6089659 6089659 OUTPATIENT CLINIC 621400 2231436 2231436 179472 179472 27269896 15636 15636 28846 19864 8982 8982 8982 IT/Maintenance Svcs 812900 28097 19490 8607 Related services to Subsidiaries 900099 357870 357870 HUD Sponsor Fee 531390 46084 46084 115871 115871 547922 28337128 27763127 8607 70702 0 0 0 0 1749436 811886 866331 71219 0 14396319 12600573 1768161 27585 0 1387840 1179231 208609 1261895 1093158 162744 5993 0 17223 1290 15508 425 61740 18300 43440 44000 44000 0 1150822 963594 187012 216 35161 2150 32750 261 482810 429789 52125 896 361877 213871 146102 1904 0 2004504 1782469 217615 4420 270 243 27 0 85808 63299 22421 88 315730 264306 51424 0 1368488 1218078 148126 2284 350130 297939 51674 517 Equipment 273405 227160 44949 1296 Fees Dues Subscriptions 558678 430997 127014 667 Therapies 21435 21435 Transportation / Vehicle Expense 883169 800754 79745 2670 548503 13110 532795 2598 27359243 22433389 4802788 123066 2045855 1637783 4722064 5094385 281335 428871 3436650 3201458 188518 230885 29996568 9383207 19793262 20613361 566408 539775 286590 300032 31320682 32046550 2718035 3183379 654848 402907 7411679 7369009 66252 70052 512029 399263 78729 74196 11441572 11498806 X 18550236 19261701 1328874 1286043 19879110 20547744 31320682 32046550 X 977885 -309251 X X false true X true false X 0 0.00000 808140 865893 303504 391529 494692 2863758 23030378 25770763 25732883 26749457 27809210 129092691 23838518 26636656 26036387 27140986 28303902 131956449 1860 1690 2650 1470 7670 111765 84326 196091 1860 1690 114415 85796 203761 131752688 19599 15222 7121 14825 15636 72403 0 19599 15222 7121 14825 15636 72403 0 8982 8982 23858117 26651878 26043508 27155811 28328520 132037834 0.99780 0.99840 0.00050 0.00070 X Part III Line 12 Other income gain on sale of depreciable assets used for exempt purpose activities. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14337 102198 116535 22428470 22545005 1000000 250000 13349 1000000 1000000 2013349 3020024 66744 89353 116535 272632 3337 250000 250000 503337 755006 23158 20697 14337 58192 false true X 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 1.00000 false false 4379177 4379177 18989105 6422316 12978608 1485756 743887 762115 3510697 2707823 861628 1631833 1361996 1631833 20613361 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Deferred Rent 74196 74196 X 28027877 61280 61280 27966597 370531 370531 28337128 27359243 27359243 27359243 V 4 Marc Community Resources endowment funds are perpetually for use in promoting independent living. IV 2b Marc Community Resources acts as a fiduciary for consumer personal funds. A separate checking account is maintained and balances per consumer are tracked. X 2 Management believes that is has appropriate support for any tax positions taken affecting the organizations annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organizations 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. XI 2b Unrealized gain of the swap to fix variable interest debt of 61,280. XI 4b Equity method income loss from Investment in Subsidiaries 370,531. X X X X X false true false false false false false false false false Randall L Gray President CEO 185000 33600 119685 21823 360108 John Moore CFO/CAO 145000 25675 33097 21823 225595 Michael J Franczak COO 115000 15800 13521 7590 151911 Leanne Sermeno Nurse Practioner 156000 411 6775 163186 Roderick Sanchez Nurse Practioner 156000 1200 1058 7221 165479 Part I Line 4b The Organization has a non-qualified deferred compensation plan the Non-Qualified 457b Plan covering certain executives and a second non-qualified deferred compensation plan the Non-Qualified 457f Plan covering the current President and CEO. The Organization made contributions to these plans for the following individuals listed on Schedule J Randall Gray 17,500, John Moore 17,500. A The Industrial Development Authority of the County of Maricopa 860445263 2009-07-23 9120929 Construction, improvement and equipping of capital projects false false false B The Industrial Development Authority of the County of Maricopa 860445263 2013-12-23 9715000 Construction, improvement and equipping of capital projects false false false A 9120929 7500000 182419 7317581 1620929 2009 false false true true B 6960000 199731 true false false true A false false false false false false B false false false false false false A false true true Wells Fargo 0000000010.000000000000 false true false false B false true true false false false false A false B false Chadwick Gray Family member of R. Gray 10118 wages false Derek Finlayson Family member of R. Gray 48400 wages false X 2 397642 FMV false true false Part I Line 29 Documentation was received from the contributor of the vehicles in lieu of Form 8283, Donee Acknowledgement. Form 990, Part III, Line 4d Program Service Expenses 5,218,226, Grants and allocations 0, Revenue 6,065,568 Community Day Services. 68 of consumers participating in strength-based programs experienced a progressive move or maintained residency in the most optimal setting during the program year. Considering the severity of disability and the high ratio of supervision required, the day training program was able to still offer 33 community outings each month. This is notable given the funding reduction experienced this past year for day services. 100 of people receiving services expressed satisfaction with the quality of services provided. Form 990, Part III, Line 4d Program Service Expenses 1,593,857, Grants and allocations 0, Revenue 2,231,436 Outpatient clinic. Marc Community Resources scored over 100 on all measures of consumer, family and funding source satisfaction surveys. 99 of the individuals who were referred to Marc Community Resources Outpatient Clinic received services within seven days of the referral. Form 990, Part III, Line 4d Program Service Expenses 238,347, Grants and allocations 0, Revenue 179,472 Other Housing. Marc Community Resources received homes from the City of Mesa associated with the Federal Neighborhood Stablization Project. These homes are rented out to qualifying low income tenants. Form 990, Part VI, Section B, Line 11 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 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. 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 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. 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 990s when requested in writing or in person. Form 990, Part XII, Line 2 c The board of directors have assigned members to an audit committee to oversee the financial statement audit and select the independent auditor. Form 990, Part XI, Line 9 Other Change in Net Assets Equity method income loss from Investment in Subsidiaries 370,531 plus the unrealized gain of the swap to fix variable interest debt of 61,280. Foundation for People with Disabilities 924 N Country Club Dr Mesa AZ 85201 860604565 Planned Giving AZ 501c 3 11 Marc Community Resources true Advocates for the Disabled 924 N Country Club Dr Mesa AZ 85201 860285294 Assist w/ govt benefits AZ 501c 3 7 Marc Community Resources true Villages at Oasis Park Phase I 924 N Country Club Dr Mesa AZ 85201 271838305 Special needs housing AZ 501c 3 11 Marc Community Resources true Villages at Oasis Park Phase II 924 N Country Club Dr Mesa AZ 85201 273345879 Special needs housing AZ 501c 3 11 Marc Community Resources true TecMarc 924 N Country Club Dr Mesa AZ 85201 262119128 Technical Services AZ Marc Community Resources C Corp 118772 134486 1.00000 true false false false false false false false false false false false false true true true true true true true Foundation for People with Disabilities less than filing threshold n Hours x labor rate Foundation for People with Disabilities less than filing threshold o Cash TecMarc m 137755 Cash TecMarc less than filing threshold n Cash TecMarc o 87328 Hours x labor rate TecMarc less than filing threshold p Cash Village at Oasis Park Phase I please see supplemental disclosure b 446379 Cash Village at Oasis Park Phase I less then threshold n Cash Village at Oasis Park Phase I less than filing threshold o Hours x labor rate Village at Oasis Park Phase I less than filing threshold p Cash Village at Oasis Park Phase I less than filing threshold l Cash Village at Oasis Park Phase II q 80336 Cash Village at Oasis Park Phase II less than threshold n Cash Village at Oasis Park Phase II less than threshold o Hours x labor rate Village at Oasis Park Phase II less than threshold l Cash Part V Line 2 7 The Village at Oasis Park - Phase I, Inc. VOPI was formed for the purpose of providing housing facilities and services to very-low income individuals with disabilities through the operation of a 14-unit multi-family housing complex. Construction of the family complex began in September 2011. In years prior to June 30, 2014, Marc Community Resources advanced monies to fund the construction project in the amount of 477,904. During the year ended June 30, 2014, Marc Community Resources forgave a portion of the advances that VOPI owed to them and the forgiveness of the payment was recorded as a donation in the amount of 446,379. VOPI has repaid the remaining balance of the advances to Marc Community Resources. The 2012 Form 990, Schedule R, of both Marc Community Resources and VOPI, both reflected the advances as reimbursement of expenses. For transparency in reporting and to reconcile to the financial statements, as audited by an independent accountant, the debt forgiveness income of 446,379 is reported on the 2013 Form 990, Schedule R of VOPI as a contribution from Marc Community Resources. Similarly, Marc Community Resources is reporting a contribution of 446,379 to VOPI on their 2013 Form 990, Schedule R.