Marc Community Resources Inc.

“Board member Wilford A. Cardon and Board member Craig A. Cardon are related, as defined by the IRS definition of a relative.”

“As of October 1, 2020, the Marc Community Resources contracted with the related organization, COPA Health, Inc., for management services and programmatic services medical staff services. Since COPA Health and Marc Community Resources are all related organizations, all the compensation paid during the 2020 calendar year to officers, key employees, and highly compensated employees has been detailed out on the Form 990, Part 7, Section A. The following individuals served Marc Community Resources during the 2020 calendar year as officers, key employees, and highly compensated employees, and starting October 1, 2020, served Marc Community Resources within a contracted service arrangement Shar Najafi-Piper, CEO, John Moore, CFO, JoyAnn Book, Chief Information and Digital Officer, Rita Martinez, Chief Human Resources Officer, and Norman Duve, Chief Development Officer.”

“COPA Health, Inc. is the sole member of the filing organization and COPA Health, Inc. appoints the board members to serve on the filing organizations board.”

“The following acts require approval from the Membership Body 1 Amendments to the Organizations Bylaws, and 2 Borrowing money from any lender.”

“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.”

“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.”

“As of October 1, 2020, the Organization no longer had any employees. 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.”

“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.”

“Program Service Expenses 0, Grants and allocations 0, Revenue 0 Employment Related Services continued 97 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 providing ongoing job supports to maintain employment for 67 of all program participants.”

“Program Service Expenses 4,632,728, Grants and allocations 0, Revenue 4,613,287 Day Programs Community Day Services CDS Programs served 165 members with intellectual and developmental disabilities. CDS programs help keep the family unit intact by allowing parents to work while their child participates in meaningful day activities that focus on living skills, socialization, and community integration. 100 of individuals served were satisfied with services and 97 of service participants expressed that 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 409 members. The Villages have 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. Our Villages remained open all during COVID providing our members a safe environment.”

“Program Service Expenses 1,721,847, Grants and allocations 0, Revenue 2,347,989 Outpatient clinic Marc Community Resources served 1,438 individuals with serious mental illness and general mental health and substance use challenges in its Florian and 7th Street outpatient treatment Center focused on a number of evidenced-based counseling modalities including 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.”

“Program Service Expenses 194,301, Grants and allocations 0, Revenue 223,325 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.”

“Program Service Expenses 0, Grants and allocations 0, Revenue 42,916 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.”

“Other Contract Services 23,149,028 Programmatic services medical staff services, interpreters and temporary personnel 23,149,028 Program, -0- Management, -0- Fundraising.”

“444,285 Unrealized gain on the swap to fix variable interest debt.”

“Prior period adjustment 192,555 Subsequent to the filing of the 2019 tax return, the audited financial statements of the Organization were amended to reflect an adjustment to deferred revenue for 192,555.”

“Other 862 of K-1 passthrough net loss reflected in revenue on the return but was not captured for book purposes, and therefore is a tax-to-book adjustment.”

“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.”