Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Graphic Arrow Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Graphic Arrow Attach to Form 990.
Graphic Arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
Marc Community Resources Inc
 
Employer identification number

86-0137109
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2020
Page 2

Schedule J (Form 990) 2020
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1Shar Najafi-Piper
CEO
(i)

(ii)
197,125
-------------
72,442
110,000
-------------
 
 
-------------
 
 
-------------
 
21,583
-------------
8,605
328,708
-------------
81,047
 
-------------
 
2John Moore
CFO
(i)

(ii)
121,485
-------------
44,602
 
-------------
10,000
4,056
-------------
1,494
 
-------------
 
38,439
-------------
11,974
163,980
-------------
68,070
 
-------------
 
3JoyAnn Book
Chief Information and Digital Officer
(i)

(ii)
114,136
-------------
43,996
5,000
-------------
10,000
1,356
-------------
1,794
 
-------------
 
18,651
-------------
11,460
139,143
-------------
67,250
 
-------------
 
4Rita Martinez
Chief Human Resources Officer
(i)

(ii)
85,907
-------------
30,095
 
-------------
30,000
 
-------------
 
 
-------------
 
6,314
-------------
7,367
92,221
-------------
67,462
 
-------------
 
5Norm Duve
Chief Development Officer
(i)

(ii)
73,333
-------------
26,833
15,000
-------------
10,000
2,406
-------------
1,197
 
-------------
 
18,570
-------------
6,824
109,309
-------------
44,854
 
-------------
 
Schedule J (Form 990) 2020
Page 3

Schedule J (Form 990) 2020
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
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. All components of comprehensive compensation for the CEO, including bonuses to the CEO or officers are approved by the board prior to payments being disbursed.
Part I Line 4 b Prior to the fiscal year end September 30, 2020, the Organization sponsored a 403b defined contribution plan the Plan covering substantially all employees. The Plan was in the name of Marc Community Resources. The Plan provided for employer contributions based primarily on employee participation. The Organization also had a non-qualified deferred compensation plan Non-Qualified 457b Plan covering certain executives. The Non-Qualified 457b Plan provided for employer contributions at the discretion of the Board of Directors of the Organization. Employee deferrals were limited to the lesser of 15,000 or 100 of annual compensation. Marc Community Resources made contributions to the Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year John Moore 4,056, JoyAnn Book 1,356, and Norman Duve 2,406. 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. As of October 1, 2020, all employees of Marc Community Resources were transferred to the related organization, COPA Health, Inc. and all deferred compensation plans held by Marc Community Resources were transitioned to the related organization, COPA Health, Inc. COPA Health, Inc. made contributions to COPA Healths Non-Qualified deferred compensation 457b Plan for the following individuals for the 2020 calendar year John Moore 1,494, JoyAnn Book 1,794, and Norman Duve 1,197.
Part I Line 7 Non-fixed Payments 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. Marc Community Resources gave bonuses to Shar Najafi-Piper 110,000, JoyAnn Book 5,000, and Norman Duve 15,000. COPA Health gave bonuses to John Moore 10,000, JoyAnn Book 10,000, Rita Martinez 30,000, and Norman Duve 10,000 .
Schedule J (Form 990) 2020

Additional Data


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