2023-08-15T07:30:35-00:00 2022-09-30 822851604 SECHLER MORGAN CPAS PLLC 2418 W BARROW DRIVE CHANDLER AZ 85224 990 2021-10-01 860137109 Marc Community Resources Inc MARC 4809693800 924 N Country Club Drive Mesa AZ 85201 SHARAREH NAJAFI-PIPER CEO 4809693800 2023-08-15 true SHARAREH NAJAFI-PIPER 999009999 KRISTINA MORGAN CPA P01370742 6022302700 2023-08-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHARAREH NAJAFI-PIPER 924 N Country Club Dr Mesa AZ 85201 32481733 false X X 1957 AZ Inspire health, hope and happiness by delivering world class solutions to individuals, families and communities through assistance with complex medical, behavioral, and long-term needs. 13 12 0 13 -2294 5394444 30565678 30842068 1225916 -9046 16555 524 -96707 36227990 31711442 30800 64035 0 0 0 157930 34708070 35172142 34738870 35236177 1489120 -3524735 35242671 47361986 17837742 32295367 17404929 15066619 X We inspire health, hope and happiness by delivering world class solutions to individuals, families and communities. Our primary services include housing, employment, day program, In-home supports and counseling for individuals with complex medical, behavioral and long-term care needs. false false 7883647 32500 156404 Community Living Services CLS Community Living Services help people with disabilities to become as self-sufficient as possible within a home environment. Marc Community Resources Marc provides 24/7 supervision in the homes and services focus on home and community integration, engagement in activities of daily living, lifespan issues, individual needs, strengths, abilities, and preferences. Marcs Permanent Supportive Lighthouse Model is an evidence-based supported housing environment and program based on the core principles of Housing First, recovery-oriented services, self-management, member engagement and family involvement. The model braids several evidence-based approaches to create a therapeutic milieu where the individual receives the support, services, and encouragement necessary for the emergence of recovery and resilience. See Continuation on Sch O. 7432434 10000 16448 Home and Community Based Services Today there are 18 Behavioral Health Homes and 19 homes for individuals with intellectual and developmental disabilities providing home and community-based services to over 151 members. Marcs program allows individuals with intellectual and developmental disabilities and those with serious mental illness to avoid costly institutional care including skilled nursing facilities, hospitals, or jails, saving taxpayers over 6 million in the past year. Marc earned value-based contract incentives for its Hope permanent supportive housing program helping members reduce psychiatric hospitalizations by 28, reduce engagement with mobile crisis teams by 30, increased the income of 84 of individuals served and maintained individuals in housing 100 of the time. 6877382 504350 Employment Related Services Marc Community has built one of the largest employment training programs for individuals with intellectual and/or developmental disabilities, general mental health, substance use disorder, and serious mental illness in Arizona. A total of 3,010 individuals were served in our Supported Employment program with a 62 job placement rate We established a partnership with Brighton College to create a Career Academy for short term certificates and diplomas. Peer Support instructors are now certified in suicide intervention and the Copa Cookies program was created to provide job training and business operations skills to members. 99 of external stakeholders expressed satisfaction with the effectiveness of the services provided. The supported employment program for individuals with serious mental illness earned value-based incentives for achieving the following a At least 50 of members will have contact with a potential employer within 30 days of enrollment we achieved 60 and b At least 15 of members are funded by RSA post referral we achieved 15. 7020156 21535 452938 29213619 true true false true false false false false true true true false false true true true false true false false false false false false false false false true false true true false false false false false false false false false false false false false false false true true true false false true X 37 0 true 0 true true false false false false false false false false false false false X 13 12 true true false false true true true true true false false true true true true true true true true false X Martin Quintana 4809693800 924 N Country Club Drive Mesa AZ 85201 Sharareh Najafi-Piper CEO 004.00 046.00 X 0 528208 31667 John Moore CFO 004.00 046.00 X 0 252974 60236 Don J Fowls Chair 002.00 012.00 X X 0 0 0 David Day Vice Chair / Treasurer 002.00 012.00 X X 0 0 0 Deborah Elliott Secretary 002.00 012.00 X X 0 0 0 Wilford A 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 002.00 012.00 X 0 0 0 Craig A Cardon Director 002.00 012.00 X 0 0 0 Paul Barnes Director thru 12/31/21 002.00 012.00 X 0 0 0 781182 91903 false true false COPA Health Inc 924 N Country Club Dr Mesa AZ 85201 Program/Support Services 6022557 Torcom Companies LLC 34406 N 27th Dr Phoenix AZ 85085 Construction Services 1176906 Integrated Energy Solutions USA LLC 16772 W Bell Rd Ste 110-490 Surprise AZ 85374 Construction Services 533920 AZ Wrangler Construction LLC 4091 E Melody Dr Gilbert AZ 85234 Construction Services 464927 Nextgen Healthcare Inc PO Box 511449 Los Angeles CA 90051 Claims/Billing System 312244 10 29493166 1072512 3477 30565678 Residential Services 623990 180804 180804 Employment Services 624310 574608 574608 Subsidiary Services 900099 213903 213903 Outpatient Clinic 624100 194361 194361 Day Services 621400 26078 26078 36162 36162 1225916 17673 17673 562799 587199 -24400 -24400 -24400 15550 16668 -1118 -1118 -1118 96166 166424 -70258 -70258 Legal Restitution 900099 245 245 -2049 31711442 1130140 -2294 17918 X 64035 64035 0 0 0 0 0 0 0 0 0 6022558 5864628 157930 0 0 119000 119000 0 23289120 23289120 0 960451 960451 437439 437439 0 1365625 1365625 858606 858606 0 6443 6443 443662 443662 0 1414229 1414229 218342 218342 Bad Debt Expense 36667 36667 0 35236177 29213619 5864628 157930 1059113 804084 5506682 18814401 1899510 1747931 4291 4291 571556 594297 40376201 18503101 21764715 21873100 114907 168630 1000 1000 1920763 2400134 3354252 35242671 47361986 1010653 597267 584023 3295731 13267451 12255940 107004 115576 173964 2694647 16030853 17837742 32295367 X 16227876 12889566 1177053 2177053 17404929 15066619 35242671 47361986 -3524735 1186425 X X false true X true false X 0 0.00000 228891 778818 486921 5394444 30565678 37454752 33619677 32383643 31914314 30842068 1887155 130646857 41271 48305 20724 1386 245 111931 33889839 33210766 32421959 36237898 32453078 168213540 10732 8131 9617 28480 783115 926948 1487149 3197212 793847 935079 1496766 3225692 164987848 1465003 90488 67399 3209 17673 1643772 0 1465003 90488 67399 3209 17673 1643772 8620 8620 0 35363462 33301254 32489358 36241107 32470751 169865932 0.97130 0.96780 0.00970 0.00970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53500 151230 204730 29008889 29213619 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 100036 190934 46458 204730 542158 250000 250000 250000 250000 1000000 1500000 36332 76325 53500 166157 false true X 1177053 1000000 2177053 1298941 121888 1177053 1332678 33737 1298941 1217160 155625 40107 1332678 1412186 40107 235133 1217160 1.00000 false false 5147093 5147093 26992937 12727331 14265606 3039439 2156028 883411 5120852 3619742 1501110 75880 75880 21873100 Financial derivatives and other financial products Closely-held equity interests Receivable - TecMarc 182835 Other Receivable - PIR Clearing 27644 Receivable - Oasis Phase I 81538 Receivable - Oasis Phase II 57819 Receivable - Marc Foundation 584877 Due From TecMarc 1826407 Derivative Financial Instrument 593132 3354252 Federal income taxes Deferred Rent 9632 Refundable Advance 127434 Due from COPA Health 15888491 Due from Partners 5296 16030853 X 33589836 1186425 751004 1937429 31652407 59035 59035 31711442 35928146 751004 751004 35177142 59035 59035 35236177 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. V 4 Net Assets with Donor Restrictions were restricted for the following purpose Restrictions on donated vehicles and real property, which is required to serve as 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. XI 1 This portion of Sch D is optional when the organization is included in a consolidated audit. The revenues reflected on this line are those attributable to the filing organization within the consolidated audit, pulled from the supplemental schedules, and not the full consolidated audit reported revenues. XI 2d Donation income of 5,000 was reclassified to Part VIII, Line 1f. Program rental expenses of 573,923 were reclassified to Part VIII, Line 6b. Cost of Goods Sold of 166,424 was reclassfied to Part VIII, Line 10b. Credit card rebate income of 15,657 was reclassed and reported on Part IX, Line 13 as a reduction of expense. XI 4b Donation was reclassed from the consolidated revenue amount to the individual entity for this organization. XII 1 This portion of Sch D is optional when the organization is included in a consolidated audit. The expenses reflected on this line are those attributable to the filing organization within the consolidated audit, pulled from the supplemental schedules, and not the full consolidated audit reported expenses. XII 2d Donation income of 5,000 was reclassified to Part VIII, Line 1f. Program rental expenses of 573,923 were reclassified to Part VIII, Line 6b. Cost of Goods Sold of 166,424 was reclassfied to Part VIII, Line 10b. Credit card rebate income of 15,657 was reclassed and reported on Part IX, Line 13 as a reduction of expense. XII 4b Donation was reclassed from the consolidated revenue amount to the individual entity for this organization. true American Heart Association Inc 7272 Greenville Ave Dallas TX 75231 135613797 501c3 20000 Phoenix Go Red Program Boys & Girls Clubs of Ctrl AZ 335 E Aubrey St Prescott AZ 86303 860964489 501c3 10000 Program Support Legacy Cares Inc 6321 S Ellsworth Rd Mesa AZ 85212 843520422 501c3 5150 Program Support Various under reporting threshold 501c3 28885 Program Support 3 Part I Line 2 The organization works closely with the grantee organizations in support of their programs and monitors its use. false true false false false false false false false false Sharareh Najafi-Piper CEO 287566 220819 19823 31667 559875 John Moore CFO 186751 60000 6223 16056 44180 313210 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 employees for the 2021 calendar year Sharareh Najafi-Piper 323 and John Moore 6,223. 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, 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. COPA Health Inc. provided bonuses to Sharareh Najafi-Piper 220,819 and John Moore 60,000. A The Industrial Development Authority of the County of Maricopa 860445263 2018-04-26 8285000 Refinance 2013 A B Bonds issued on 12/23/2013 false false false B The Industrial Development Authority of the County of Maricopa 860445263 2018-04-26 4657000 Acquisition of Partners in Recovery and refinancing existing loans LOC false false false C The Industrial Development Authority of the County of Maricopa 860445263 2020-01-31 3100000 Purchasing a property false false false A 236282 8285000 4319 true false true true B 132814 4657000 306439 1944281 2406280 2018 false false true true C 18364 3100000 60974 3039026 2020 false false true true A false false false false false false B false false false false false false C false false false false false false A true true Wells Fargo 0000000010.000000000000 false false false false B true true Wells Fargo 0000000010.000000000000 false false false false C true true Wells Fargo 0000000010.000000000000 false false false false A false B false C false Form 990, Part III, Line 4d Program Service Expenses 4,755,136, Grants and allocations 5,560, Revenue 26,078 Community Day Services CDS Programs served 85 members with intellectual and developmental disabilities. CDS programs help keep the family unit intact by allowing parents to work while the son or daughter participates in meaningful day activities that focus on living skills, socialization, and community integration. 100 of individuals served were satisfied with services and 98 of service participants expressed those services met or exceeded their expectations. With so many members unable to participate in person due to the pandemic, CDS programs introduced telehealth to provide music therapy, Zumba classes, story sharing, art, and non-bake cooking classes. Our behavioral health day programs Villages served 558 members. The Villages program has been successful in assisting members in their personal recovery process through an integrated services package in which members are provided with opportunities to be actively involved in determining their learning, working and recreational activities. Form 990, Part III, Line 4d Program Service Expenses 2,067,873, Grants and allocations 15,975, Revenue 194,361 Outpatient Clinic Marc served over 10,000 individuals through our integrated outpatient health clinics in Arizona, an overall growth rate of 15 making us the largest integrated clinic operator for individuals with serious mental illness in Maricopa County. Given the unique challenges our members face, Marc provides both comprehensive mental health services and primary care physical healthcare, including health and wellness programs, addressing both mind and body with convenient service options that include face-to-face, telehealth or telephonic services depending on the individuals preference. Marc has a cadre of 30 licensed behavioral health professionals who conduct both individual and group therapy. Marc provides ongoing training for therapists in several evidence-based techniques these include EMDR, DBT, CET and Applied Behavior Analysis. These therapies are known to effectively address symptoms of trauma, anxiety, depression and significant maladaptive behaviors that are barriers to employment, relationships and activities of daily living. Form 990, Part III, Line 4d Program Service Expenses 197,147, Grants and allocations 0, Revenue 18,596 Other Housing Marc Community Resources received homes from the City of Mesa associated with the Federal Neighborhood Stabilization Program. These homes are rented out to qualifying low-income tenants. Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 213,903 Revenue from cost reimbursements and technical agreements with subsidiaries that are under the common control of the related organization, COPA Health, Inc. The related reimbursed expenses are reported as Administrative expenses on the statement of functional expenses, in agreement with the audited financial statements. Additionally, Marc Community Resources utilizes its infrastructure in-place to offer minor maintenance projects to similarly situated 501 c3 organizations. Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 Community Living Service - Continued from Part III, Line 4a - A report by the ASUs Morrison Institute concluded that Marcs Permanent Supportive Lighthouse Housing Program for individuals with serious mental illness reduced taxpayer costs by 29 once homeless individuals became housed and quantitatively delineated that the financial costs of individuals with SMI in permanent supportive housing were 28.7 lower than individuals with SMI experiencing chronic homelessness. In the 5-year study The Morrison Institute examined the Lighthouse Program and found that behavioral health costs declined 36, while spending on physical health, pharmacy, and skills training increased, demonstrating a shift in spending away from crisis management toward recovery and personal development. Form 990, Part V, 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 medical staff services. COPA provides the CEO and CFO for the filing organization and they were paid 48,989 and 21,356 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 2021 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. 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 IX, Line 11g Other Contract Services were for programmatic services medical staff services, interpreters, and temporary personnel paid to COPA Health, Inc., a related nonprofit, and other contractors. 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. The Marc Foundation 924 N Country Club Dr Mesa AZ 85201 860604565 Planned Giving AZ 501c 3 12 COPA Health Inc false Advocates for the Disabled 924 N Country Club Dr Mesa AZ 85201 860285294 Assist w/ govt benefits AZ 501c 3 7 COPA Health Inc false Villages at Oasis Park Phase I 924 N Country Club Dr Mesa AZ 85201 271838305 Special needs housing AZ 501c 3 12 COPA Health Inc false Villages at Oasis Park Phase II 924 N Country Club Dr Mesa AZ 85201 273345879 Special needs housing AZ 501c 3 12 COPA Health Inc false Partners in Recovery 924 N Country Club Dr Mesa AZ 85201 264681471 Serving the seriously mentally ill population AZ 501 c 3 10 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 Echo Medical Holdings LLC 5625 W Bell Rd 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 186233 345437 1.00000 false true false true false false false false false false false false false true true false false true false false TecMarc a 13276 FMV TecMarc m 54952 Contract, FMV TecMarc q 102996 Contract, FMV