2024-08-15T02:52:18-00:00 2023-09-30 822851604 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2022-10-01 271838305 Village at Oasis Park Phase 1 VILL 4809693800 924 N Country Club Drive Mesa AZ 85201 MARTIN QUINTANA CFO 4809693800 2024-08-15 true KRISTINA MORGAN P01370742 6022302700 2024-08-12 2022 2024-08-08 14:25:15Z MARTIN QUINTANA 924 N Country Club Dr Mesa AZ 85201 141558 false X X 2009 AZ Provide low income housing to persons with disabilities. 13 13 0 13 0 325 0 102550 141486 8 72 0 102883 141558 0 0 0 0 0 214677 216361 214677 216361 -111794 -74803 2231650 2266387 99966 209506 2131684 2056881 Provide low income housing to persons with disabilities. false false 179218 141486 We continue to provide low-income housing to persons with disabilities and challenges. 179218 true false false false false false false false true true true false false false true true true 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 5 0 true 0 false false false false false false false false false false false false X 13 13 true true false false true true true true true false false true true true true true true false false false X Martin Quintana 4809693800 924 N Country Club Dr Mesa AZ 85201 Sharareh Najafi-Piper CEO 001.00 049.00 X 0 641942 31002 John Moore CFO thru 7/2023 001.00 049.00 X 0 239243 43668 David M Day Chairman 000.50 007.50 X X 0 0 0 Holly Williams Vice Chair / Treasurer 000.50 007.50 X X 0 0 0 Deborah Elliot Secretary 000.50 007.50 X X 0 0 0 Don J Fowls Immediate Past Chair 000.50 007.50 X X 0 0 0 Wilford A Cardon Director 000.25 003.75 X 0 0 0 Jon Scott Williams Director 000.25 003.75 X 0 0 0 Brian C Middleton Director 000.25 003.75 X 0 0 0 Chris Schneck Director 000.25 003.75 X 0 0 0 Brian Kotsur Director 000.25 003.75 X 0 0 0 Diane E Hough Director 000.25 003.75 X 0 0 0 A Melvin McDonald Director 000.25 003.75 X 0 0 0 Abraham Barton Director 000.25 003.75 X 0 0 0 Craig A Cardon Director 000.25 003.75 X 0 0 0 Martin Quintana CFO from 8/2023 001.00 049.00 X 0 0 0 881185 74670 2 false true false Residential Housing 531110 139466 139466 Incidental Housing Income 900099 2020 2020 141486 72 72 141558 141486 72 0 0 0 0 0 0 0 0 0 0 9940 9940 0 14692 14692 0 0 27203 27203 0 9762 9762 0 0 75792 75792 0 0 0 0 0 78972 78972 0 0 216361 179218 37143 0 8782 8880 88658 96147 29139 3167 3011021 880000 2129843 2131021 1200 1200 2231650 2266387 7311 2732 4487 4193 88168 202581 99966 209506 X -207516 -282319 2339200 2339200 2131684 2056881 2231650 2266387 -74803 X X false true X true true true X X X 1 Marc Community Resources Inc 860137109 10 true 0 0 1 0 true false false false false false false false false false false false false false false false true false true X 2339200 2339200 2339200 2339200 2339200 2339200 2339200 2339200 2339200 2339200 1.00000 false false 2863487 759065 2104422 147534 120935 26599 2131021 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Intercompany Payables 202581 202581 X 141558 141558 141558 216361 216361 216361 IV 2b The Organization maintains security deposits for tenants of the units. V 4 The Organizations net assets with donor restrictions, residential facilities, are restricted to provide 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. false true false false false false false true false Sharareh Najafi-Piper CEO 302431 301011 38500 346 30656 672944 John Moore CFO thru 7/2023 180344 48869 10030 43668 282911 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. Part I Line 4b The individuals listed are paid through a related party, COPA Health, Inc. which made contributions to their Non-Qualified deferred compensation 457b Plan for these. 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. Part I Line 7 Non-fixed Payments From the related organization, COPA Health, Inc., 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. Form 990, Part VI, Section A, Line 2 Board director Wilford A. Cardon and Board director Craig A. Cardon are related, as defined by the IRS definition of a relative. 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. COPA provides the CEO and CFO for the filing organization and they were paid 11,690 and 5,880 by COPA respectively during the fiscal year for the services they provided to the filing organization. As COPA and the filing organization are related organizations, the 2022 calendar year related party compensation and benefits for the CEO and CFO are reported on Form 990, Part 7, Section A, columns E F, and Sch J, Part II, row ii of line 1 2. In addition, the filing organization also pays TecMarc, Inc. a wholly-owned subsidiary of Marc Community Resources, Inc, for residential property management services. Form 990, Part VI, Section A, Line 6 7a COPA Health, Inc COPA is the sole member of the filing organization. Under this arrangement, 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 Organizations Bylaws, and 2 Borrowing money from any lender. Form 990, Part VI, Section B, Line 11b 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 12c Enforcing agency policy on conflicts of interest is the responsibility of the Enterprise Risk, Audit, and Finance Committee of the Board of Directors. 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 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 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 2c 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. There have been no changes to the selection and oversight process from the prior year. Marc Community Resources Inc 924 N Country Club Dr Mesa AZ 85201 860137109 Serves mentally ill and I/DD populations AZ 501c3 10 COPA Health Inc false The Marc Foundation 924 N Country Club Dr Mesa AZ 85201 860604565 Planned Giving AZ 501c3 12 COPA Health Inc false Advocates for the Disabled 924 N Country Club Dr Mesa AZ 85201 860285294 Assist w/ govt benefits AZ 501c3 7 COPA Health Inc false Villages at Oasis Park Phase II 924 N Country Club Dr Mesa AZ 85201 273345879 Special needs housing AZ 501c3 12 COPA Health Inc false Partners in Recovery 924 N Country Club Dr Mesa AZ 85201 264681471 Services for seriously mentally ill AZ 501c3 10 COPA Health Inc false COPA Health Inc 924 N Country Club Dr Mesa AZ 85201 844608444 Support and Programmatic resources AZ 501c3 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 Dr 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 true false false true true false false