2025-07-23T16:11:30-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-10-01 860604565 THE MARC FOUNDATION MARC 4809693800 924 N COUNTRY CLUB DRIVE MESA AZ 85201 SHARAREH NAJAFI-PIPER CEO 4809693800 2025-07-21 1 1 KURT BENNION CPA P01469618 4252506100 2025-07-21 2022 2025-03-06 01:10:19Z SHARAREH NAJAFI-PIPER 924 N COUNTRY CLUB DRIVE MESA AZ 85201 570527 0 X N/A X 1988 AZ COPA HEALTH IS A NONPROFIT ORGANIZATION THAT PROVIDES EXCEPTIONAL HEALTHCARE SERVICES, GUIDED BY ITS SIX CORE VALUES: PEOPLE FIRST, COMPASSION, INTEGRITY, PERSEVERANCE, ACCOUNTABILITY, AND INNOVATION. THEY OFFER INTEGRATED HEALTHCARE, EMPLOYMENT SERVICES, DAY PROGRAMS, COUNSELING, AND AFFORDABLE HOUSING FOR INDIVIDUALS WITH COMPLEX MEDICAL, BEHAVIORAL, OR LONG-TERM CARE NEEDS. 11 8 0 15 0 0 436218 413066 0 0 -5151 25329 -54395 40239 376672 478634 0 62000 0 0 0 0 0 0 81463 45079 83693 45079 145693 331593 332941 999201 1362348 630174 660382 369027 701966 X SEE SCHEDULE O 0 0 62000 62000 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. 62000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 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 11 8 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 1.00 49.00 X 0 542382 22390 JOHN MOORE CFO (THROUGH JULY 2023) 1.00 49.00 X 0 246870 18509 MARTIN QUINTANA CFO (AS OF AUGUST 2023) 1.00 49.00 X 0 0 0 DAVID DAY CHAIR 0.25 3.75 X X 0 0 0 HOLLY WILLIAMS VICE CHAIR 0.25 3.75 X X 0 0 0 CRAIG CARDON TREASURER 0.25 3.75 X X 0 0 0 DON FOWLS MD SECRETARY 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 IMMEDIATE PAST CHAIR 0.25 3.75 X 0 0 0 BRIAN KOTSUR DIRECTOR 0.25 3.75 X 0 0 0 BRIAN MIDDLETON DIRECTOR 0.25 3.75 X 0 0 0 TOM SIMPLOT DIRECTOR 0.25 3.75 X 0 0 0 JON SCOTT WILLIAMS DIRECTOR 0.25 3.75 X 0 0 0 0 789252 40899 0 0 1 0 0 198506 214560 413066 25329 25329 132132 198506 91893 40239 40239 478634 0 0 65568 62000 62000 41587 41587 2230 2230 2632 2632 11225 11225 PROGRAM SUPPLIES 17542 17542 LICENSES AND FEES 8477 8477 145693 62000 2230 81463 808571 1211399 152249 41344 35591 35230 35230 3151 38784 999201 1362348 289 9228 629885 651154 630174 660382 X 278416 611355 90611 90611 369027 701966 999201 1362348 332941 0 X X 0 1 X 1 0 X X 1 MARC COMMUNITY RESOURCES INC 860137109 10 1 62000 0 1 62000 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 TO RELATED ORGANIZATIONS 651154 651154 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 DETERMINED THAT IT HAS NO UNRELATED BUSINESS TAXABLE INCOME AND HAS NOT FILED THE EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T), OR ITS ARIZONA EQUIVALENT, FORM 99T. 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. GALA 330638 198506 132132 13686 33994 33012 11201 330638 198506 132132 13686 33994 33012 11201 91893 40239 1 MARC COMMUNITY RESOURCES INC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 860137109 501(C)(3) 62000 0 PURCHASE OF MOBILE GYMS 1 0 PART I, LINE 2: THE ORGANIZATION WORKS CLOSELY WITH THE GRANTEE ORGANIZATIONS IN SUPPORT OF THEIR PROGRAMS AND MONITORS ITS USE. 0 1 0 0 0 0 0 0 0 SHARAREH NAJAFI-PIPER CEO 0 366528 0 175854 0 0 0 20500 0 1890 0 564772 0 0 JOHN MOORE CFO (THROUGH JULY 2023) 0 232194 0 404 0 14272 0 10030 0 8479 0 265379 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 PART I, LINE 4B COPA HEALTH, A RELATED ORGANIZATION, MADE CONTRIBUTIONS TO THE 457(F) NON-QUALIFIED DEFERRED COMPENSATION PLANS OF THESE EMPLOYEES IN CALENDAR YEAR 2022: JOHN MOORE - $14,272 MARTIN QUINTANA - $1,744 EMPLOYER CONTRIBUTIONS TO THE 457(F) PLANS ARE REPORTED WITHIN THE EMPLOYEE'S FORM W-2 WAGES AND AS SUCH, THE EMPLOYER CONTRIBUTIONS ARE REPORTED WITHIN SCHEDULE J, PART II, COLUMN B(III) AND ARE NOT REPORTED IN COLUMN (C). FORM 990, PART III, LINE 1: COPA HEALTH IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO DELIVERING EXCEPTIONAL HEALTHCARE SERVICES GUIDED BY OUR SIX CORE VALUES - PEOPLE FIRST, COMPASSION, INTEGRITY, PERSEVERANCE, ACCOUNTABILITY, AND INNOVATION. COPA HEALTH INSPIRES HEALTH, HOPE, AND HAPPINESS BY DELIVERING WORLD CLASS SOLUTIONS TO INDIVIDUALS, FAMILIES, AND COMMUNITIES. WITH A FOCUS ON ASSISTING MEMBERS TO ACHIEVE LONG-TERM STABILITY, WE OFFER INTEGRATED HEALTHCARE, EMPLOYMENT-RELATED SERVICES, DAY PROGRAMS, IN-HOME SUPPORTS, COUNSELING, AND AFFORDABLE HOUSING FOR INDIVIDUALS AND FAMILIES WITH COMPLEX MEDICAL, BEHAVIORAL AND/OR LONG-TERM CARE NEEDS. WE OPERATE AFFORDABLE SUPPORTIVE HOUSING INCLUDING RENTAL HOUSING, RESIDENTIAL GROUP HOMES, COMMUNITY LIVING SERVICES, INDIVIDUALLY TAILORED LIVING ARRANGEMENTS, ADULT AND DEVELOPMENTAL HOMES, AND SUPPORTIVE HOUSING SERVICES AS WELL AS HEALTH HOMES PROVIDING INTEGRATED HEALTH SERVICES. OUR APPROACH TO COMMUNITY DEVELOPMENT COMBINES PHYSICAL AND BEHAVIORAL HEALTHCARE WITH SOCIAL SERVICES, HELPING INDIVIDUALS AND FAMILIES LIVE FULLER, HEALTHIER LIVES. 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 - $10,848 JOHN MOORE, CFO - $4,937 MARTIN QUINTANA, CFO - $2,464 AS COPA AND THE FILING ORGANIZATION ARE RELATED ORGANIZATIONS, THE CALENDAR YEAR 2022 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 COPIES OF THE 990 AND ALL RELATED SCHEDULES WERE SENT TO THE BOARD OF DIRECTORS FOR REVIEW AFTER BEING REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. ANY QUESTIONS THE BOARD MIGHT HAVE WERE DIRECTED BACK TO THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE 990 WAS 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 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 TECMARC 924 N COUNTRY CLUB DRIVE MESA AZ 85201 262119128 TECHNICAL SERVICES AZ N/A C 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0