SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet
Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Marc Community Resources Inc
 
Employer identification number

86-0137109
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)Foundation for People with Disabilities
924 N Country Club Dr

Mesa,AZ85201
86-0604565
Planned Giving AZ 501c 3 11 Marc Community Resources
 
Yes
 
(2)Advocates for the Disabled
924 N Country Club Dr

Mesa,AZ85201
86-0285294
Assist w/ govt benefits AZ 501c 3 7 Marc Community Resources
 
Yes
 
(3)Villages at Oasis Park Phase I
924 N Country Club Dr

Mesa,AZ85201
27-1838305
Special needs housing AZ 501c 3 11 Marc Community Resources
 
Yes
 
(4)Villages at Oasis Park Phase II
924 N Country Club Dr

Mesa,AZ85201
27-3345879
Special needs housing AZ 501c 3 11 Marc Community Resources
 
Yes
 






For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Page 2
Schedule R (Form 990) 2014
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) TecMarc

924 N Country Club Dr
Mesa,AZ85201
26-2119128
Technical Services AZ Marc Community Resources
 
C Corp 157,525 304,422 100.000 % Yes  












Schedule R (Form 990) 2014
Page 3
Schedule R (Form 990) 2014
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) Foundation for People with Disabilities less than filing threshold

n   Cash
(2) Foundation for People with Disabilities less than filing threshold

o   Hours x labor rate
(3) TecMarc less than filing threshold

m   Cash
(4) TecMarc less than filing threshold

n   Cash
(5) TecMarc

o 192,782 Hours x labor rate
(6) TecMarc less than filing threshold

p   Cash
(7) Village at Oasis Park Phase II please see supplemental disclosure

b 509,810 Cash
(8) Village at Oasis Park Phase I less then threshold

n   Cash
(9) Village at Oasis Park Phase I less than filing threshold

o   Hours x labor rate
(10) Village at Oasis Park Phase I less than filing threshold

p   Cash
(11) Village at Oasis Park Phase I less than filing threshold

l   Cash
(12) Village at Oasis Park Phase II less than filing threshold

q   Cash
(13) Village at Oasis Park Phase II less than threshold

n   Cash
(14) Village at Oasis Park Phase II less than threshold

o   Hours x labor rate
(15) Village at Oasis Park Phase II less than threshold

l   Cash
Schedule R (Form 990) 2014
Page 4
Schedule R (Form 990) 2014
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Page 5
Schedule R (Form 990) 2014
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Part V Line 2 7 The Village at Oasis Park - Phase II, Inc. VOPII was formed for the purpose of providing housing facilities and services to very-low income individuals with disabilities through the operation of a 14-unit multi-family housing complex. Construction of the family complex began in November 2012. In years prior to June 30, 2015, Marc Community Resources advanced monies to fund the construction project in the amount of 514,072. During the year ended June 30, 2015, Marc Community Resources forgave a portion of the advances that VOP II owed to them and the forgiveness of the payment was recorded as a donation in the amount of 509,810. VOP II has repaid the remaining balance of the advances from Marc Community Resources. For transparency in reporting and to reconcile to the financial statemens, the debt forgiveness of 509,810 is reported on the 2014 990 for 06/30/15 Schedule R of VOP II as a contribution from Marc Community Resources. Similarly Marc Community Resources is reporting a contribution of 509,810 to VOP II on their 2014 form 990 for 06/30/15 Schedule R.
Schedule R (Form 990) 2014

Additional Data


Software ID: 14000292
Software Version: 14.4.1.0