The Marc Foundation

Nonprofit profile at a glance

EIN
860604565
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2016
Location
Mesa, AZ, USA
Phone
4809693800
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Group Homes

Reported finances

Revenue
$79,364
Expenses
$5,898
Assets
$1,769,152
Liabilities
$675,123

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • SHARAREH NAJAFI-PIPER (CEO)

Highest reported compensation

  • SHARAREH NAJAFI-PIPER (CEO): $679,710 total reported compensation
  • MARTIN QUINTANA (CFO (THROUGH JANUARY 2025)): $331,641 total reported compensation
  • JOE KEEPER (CFO (AS OF APRIL 2025)): $64,668 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 6
  • Transparency & Controls: 65
  • Accountability: 76
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: $11.11 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 92.6%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 299.96; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 1,079.9%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -11.9% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 16.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $680K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 11 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.