2026-08-17T10:33:51-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-10-01 860604565 THE MARC FOUNDATION MARC 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 JOE KEEPER CFO 4809693800 2026-08-14 1 0 KURT BENNION CPA P01469618 4252506100 2026-08-12 2024 2025-03-06 01:10:19Z DAVID DAY 924 N COUNTRY CLUB DRIVE MESA AZ 85201 79364 0 X N/A X 1988 AZ COPA HEALTH IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO INSPIRING HEALTH, HOPE, AND HAPPINESS THROUGH HIGH-QUALITY, INTEGRATED SERVICES FOR INDIVIDUALS, FAMILIES, AND COMMUNITIES. COPA PROVIDES A THREE-PILLAR CONTINUUM OF CARE, HOUSING, HEALTHCARE, AND EMPLOYMENT, DESIGNED TO MEET THE COMPLEX NEEDS OF INDIVIDUALS FACING INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD), SERIOUS MENTAL ILLNESS, SUBSTANCE USE DISORDERS, AND HOMELESSNESS. 8 6 0 11 0 0 355243 65505 0 0 61854 13859 -89561 0 327536 79364 0 0 0 0 0 0 0 0 5898 8939 5898 8939 5898 318597 73466 1675614 1769152 655051 675123 1020563 1094029 X SEE SCHEDULE O 0 0 0 0 0 THE MARC FOUNDATION RAISES AND INVESTS CHARITABLE DONATIONS TO BENEFIT INDIVIDUALS WITH DISABILITIES, PRIMARILY THOSE SERVED BY MARC COMMUNITY RESOURCES. ITS MISSION SUPPORTS PROGRAMS THAT ENHANCE QUALITY OF LIFE, FOSTER INDEPENDENCE, AND PROMOTE INCLUSION FOR INDIVIDUALS OF ALL ABILITIES. 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 6 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X JOE KEEPER 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 SHARAREH NAJAFI-PIPER CEO 2.00 48.00 X 0 654411 25299 MARTIN QUINTANA CFO (THROUGH JANUARY 2025) 2.00 48.00 X 0 297290 34351 JOE KEEPER CFO (AS OF APRIL 2025) 2.00 48.00 X 0 60628 4040 DAVID DAY CHAIR 0.25 3.75 X X 0 15000 0 HOLLY WILLIAMS VICE CHAIR 0.25 3.75 X X 0 15000 0 DON FOWLS MD SECRETARY 0.25 3.75 X X 0 15000 0 BRIAN KOTSUR DIRECTOR (THROUGH NOVEMBER 2024) 0.25 3.75 X 0 15000 0 BRIAN MIDDLETON DIRECTOR (THROUGH NOVEMBER 2024) 0.25 3.75 X 0 15000 0 TOM SIMPLOT DIRECTOR 0.25 3.75 X 0 15000 0 JON SCOTT WILLIAMS DIRECTOR 0.25 3.75 X 0 15000 0 CRAIG CARDON TREASURER 0.25 3.75 X X 0 0 0 ABRAHAM BARTON DIRECTOR 0.25 3.75 X 0 0 0 PATRICK CARDON DIRECTOR 0.25 3.75 X 0 0 0 WILFORD CARDON DIRECTOR (THROUGH JUNE 2025) 0.25 3.75 X 0 0 0 0 1117329 63690 0 0 1 0 0 65505 65505 13859 13859 79364 0 0 13859 2220 2220 LICENSES AND FEES 3678 3678 5898 0 0 5898 90596 96977 247118 0 2220 0 35230 43644 1300450 1628531 1675614 1769152 113198 0 541853 675123 655051 675123 X 929952 1003368 90611 90661 1020563 1094029 1675614 1769152 73466 0 X X 0 1 X 1 0 X X 1 MARC COMMUNITY RESOURCES INC 860137109 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM RELATED ORGANIZATIONS 1628531 1628531 DUE TO RELATED ORGANIZATIONS 675123 675123 X PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS AN ARIZONA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). IT QUALIFIES FOR CHARITABLE CONTRIBUTIONS UNDER SECTION 170. THE FOUNDATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(3). THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE FOUNDATION HAS IMMATERIAL AMOUNTS OF UNRELATED BUSINESS TAXABLE INCOME. THEREFORE, THERE IS NO PROVISION IN THESE STATEMENTS FOR INCOME TAXES FOR THIS ENTITY. 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 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. 0 0 0 0 0 0 0 0 0 SHARAREH NAJAFI-PIPER CEO 0 400000 0 243892 0 10519 0 0 0 25299 0 679710 0 0 MARTIN QUINTANA CFO (THROUGH JANUARY 2025) 0 275000 0 20000 0 2290 0 14603 0 19748 0 331641 0 0 PART I, LINE 3 THE CEO'S COMPENSATION IS DETERMINED BY COPA HEALTH, A RELATED ORGANIZATION. THE FOLLOWING WERE USED BY COPA HEALTH IN DETERMINING THE CEO'S COMPENSATION: 1. INDEPENDENT COMPENSATION CONSULTANT 2. FORM 990 OF OTHER ORGANIZATIONS 3. COMPENSATION SURVEY OR STUDY 4. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART III, LINE 1: COPA HEALTH IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO INSPIRING HEALTH, HOPE, AND HAPPINESS THROUGH HIGH-QUALITY, INTEGRATED SERVICES FOR INDIVIDUALS, FAMILIES, AND COMMUNITIES. COPA PROVIDES A THREE-PILLAR CONTINUUM OF CARE, HOUSING, HEALTHCARE, AND EMPLOYMENT, DESIGNED TO MEET THE COMPLEX NEEDS OF INDIVIDUALS FACING INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD), SERIOUS MENTAL ILLNESS, SUBSTANCE USE DISORDERS, AND HOMELESSNESS. OUR PERSON-CENTERED, INTEGRATED MODEL RECOGNIZES THAT LASTING STABILITY REQUIRES MORE THAN A SINGLE INTERVENTION. COPA OFFERS A LOW-BARRIER SHELTER, GROUP AND COMMUNITY LIVING HOMES, AND AFFORDABLE SUPPORTIVE HOUSING COMMUNITIES. ALL RESIDENTS HAVE ACCESS TO SUPPORTIVE SERVICES THAT PROMOTE LONG-TERM HOUSING STABILITY. INTEGRATED HEALTH CLINICS DELIVER COMPREHENSIVE PRIMARY CARE AND BEHAVIORAL AND MENTAL HEALTH SERVICES USING EVIDENCE-BASED PRACTICES TO SUPPORT IMPROVED HEALTH OUTCOMES FOR INDIVIDUALS WITH COMPLEX NEEDS. EMPLOYMENT RELATED SERVICES PROVIDES A PATHWAY TO INDEPENDENCE AND SELF-SUFFICIENCY BY CONNECTING INDIVIDUALS WITH JOB TRAINING, JOB COACHING, AND ONGOING CASE MANAGEMENT. SUPPORTED EMPLOYMENT IS PROVIDED AT COPA'S TRAINING CENTER OR COMMUNITY ENCLAVES AT AREA BUSINESSES. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS WILFORD CARDON, CRAIG CARDON AND PATRICK CARDON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE FILING ORGANIZATION CONTRACTED WITH ONE OF ITS RELATED ORGANIZATIONS, COPA HEALTH, INC. (COPA), FOR MANAGEMENT AND PROGRAMMATIC SERVICES (MEDICAL STAFF SERVICES). COPA PROVIDES THE CEO AND CFO FOR THE FILING ORGANIZATION AND THEY WERE PAID THE FOLLOWING BY COPA RESPECTIVELY DURING THE FISCAL YEAR FOR THE SERVICES THEY PROVIDED TO THE FILING ORGANIZATION. SHARAREH NAJAFI-PIPER, CEO - $26,176 MARTIN QUINTANA, CFO (THROUGH JANUARY 2025) - $11,892 JOE KEEPER, CFO (AS OF APRIL 2025) - $2,425 AS COPA AND THE FILING ORGANIZATION ARE RELATED ORGANIZATIONS, THE CALENDAR YEAR 2024 COMPENSATION AND BENEFITS FOR THE CEO AND CFOS ARE REPORTED ON FORM 990, PART VII, SECTION A, COLUMNS E AND F AND SCHEDULE J, PART II, ROW (II). FORM 990, PART VI, SECTION A, LINE 6 COPA HEALTH, INC (COPA) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A 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 ORGANIZATION'S BYLAWS, AND (2) BORROWING MONEY FROM ANY LENDER. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE CFO AND CEO AND IT WAS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY BY BOARD OF DIRECTOR MEMBERS AND REVIEWED BY THE ENTIRE BOARD OF DIRECTORS. COMPLETED STATEMENTS ARE COLLECTED BY THE CEO FOR SAFE KEEPING. ANY POTENTIAL CONFLICT OF INTEREST BY THE CEO, OR OTHER CORPORATE OFFICERS, ARE REQUIRED TO BE DISCLOSED TO THE DIRECTORS BY SUCH OFFICER IN A DULY CALLED BOARD MEETING FOR A REVIEW OF ALL FACTS AND A DETERMINATION OF THE DISPOSITION OF SUCH CONFLICT. 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 FORMS 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, THE AUDITED FINANCIAL STATEMENTS, AND/OR THE GOVERNING DOCUMENTS, WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990, PART XII, LINE 2C: THE PROCESS AND AUTHORITY FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE FISCAL YEAR. MARC COMMUNITY RESOURCES INC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860137109 SERVES MENTALLY ILL AND I/DD POPULATIONS AZ 501(C)(3) LINE 10 COPA HEALTH 0 PARTNERS IN RECOVERY LLC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 264681471 SERVING THE SERIOUSLY MENTALLY ILL POPULATION AZ 501(C)(3) LINE 10 COPA HEALTH 0 VILLAGES AT OASIS PARK PHASE I 924 N COUNTRY CLUB DRIVE MESA AZ 85201 271838305 SPECIAL NEEDS HOUSING AZ 501(C)(3) LINE 12B, II COPA HEALTH 0 VILLAGES AT OASIS PARK PHASE II 924 N COUNTRY CLUB DRIVE MESA AZ 85201 273345879 SPECIAL NEEDS HOUSING AZ 501(C)(3) LINE 12B, II COPA HEALTH 0 ADVOCATES FOR THE DISABLED 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860285294 ASSIST WITH GOVERNMENT BENEFITS AZ 501(C)(3) LINE 7 COPA HEALTH 0 COPA HEALTH INC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 864608444 SUPPORT AND PROGRAMMATIC RESOURCES AZ 501(C)(3) LINE 12B, II N/A 0 LA VICTORIA COMMONS LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 921889377 LIHTC HOUSING COMMUNITY AZ N/A 0 0 LA VICTORIA COMMONS 4 LIHTC LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 990445412 LIHTC HOUSING COMMUNITY AZ N/A 0 0 PARKWAY COMMONS LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860137109 LIHTC HOUSING COMMUNITY AZ N/A 0 0 120 N BEVERLY LP 924 N COUNTRY CLUB DRIVE MESA AZ 85201 333591199 LIHTC HOUSING COMMUNITY AZ N/A 0 0 TECMARC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 262119128 PROPERTY MANAGEMENT AZ N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0