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MARC GROUP INC EMP BEN PL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MARC GROUP INC EMP BEN PL (EIN 56-2225644)
Tax period
2023-06-01 to 2024-05-31
Filed
2025-01-22
IRS object ID
202510229349300126
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-01-22T10:43:19-05:00ReturnTs
Tax Period End2024-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN561371036PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RAY BUMGARNER KINGSHILL & ASSOC PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1385 N HAYWOOD ST STE 3AddressLine1Txt
CityWAYNESVILLECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28786ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN562225644EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE MARC GROUP INC EMPLOYEE BENEFITBusinessNameLine1Txt
Business Name Line2PLAN TRUST AGREEMENTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMARCBusinessNameControlTxt
Phone8285952995PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2122AddressLine1Txt
CityHENDERSONVILLECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28792ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAUDREY GADDISPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8285952995PhoneNum
Signature2025-01-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISA J BROWNPreparerPersonNm
PTINP02030175PTIN
Phone8284524734PhoneNum
Preparation2025-01-16PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL MAYBEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2330AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,225,595GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.MARCINC.COMWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2001FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionPROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$448TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,067,648PYProgramServiceRevenueAmt
CY Program Service Revenue$5,225,147CYProgramServiceRevenueAmt
PY Investment Income$502PYInvestmentIncomeAmt
CY Investment Income$448CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,068,150PYTotalRevenueAmt
CY Total Revenue$5,225,595CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$3,035,085PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$3,051,001CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,035,256PYOtherExpensesAmt
CY Other Expenses$1,848,104CYOtherExpensesAmt
PY Total Expenses$5,070,341PYTotalExpensesAmt
CY Total Expenses$4,899,105CYTotalExpensesAmt
PY Revenues Less Expenses-$2,191PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$326,490CYRevenuesLessExpensesAmt
Total Assets BOY$200,561TotalAssetsBOYAmt
Total Assets EOY$527,051TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$200,561NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$527,051NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,899,105ExpenseAmt
Revenue$5,225,595RevenueAmt
DescTO PROVIDE FOR THE PAYMENT OR REIMBURSEMENT OF SPECIFIED MEDICAL EXPENSES INCURRED BY ELIGIBLE EMPLOYEES AND THEIR COVERED DEPENDENTS UNDER A VEBA PLAN.Desc
Total Program Service Expenses$4,899,105TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAUDREY GADDISPersonNm
Phone8285952995PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 7AddressLine1Txt
CityHAZELWOODCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28738ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TOM O'BRIEN
DIRECTORYes (X)$0$0$0
NEAL BEBBER
DIRECTORYes (X)$0$0$0
ANDREW TYE
CHAIRMAN ELEYes (X)$0$0$0Yes (X)
AUDREY GADDIS
TREASURERYes (X)$0$0$0Yes (X)
MICHAEL MAYBEE
CHAIRMANYes (X)$0$0$0Yes (X)
JOE RIGDON
DIRECTORYes (X)$0$0$0
JULIE CURRY
DIRECTORYes (X)$0$0$0
ALLEN COMBS
DIRECTORYes (X)$0$0$0
LANCE CRAWFORD
DIRECTORYes (X)$0$0$0
BILL SHAREK
DIRECTORYes (X)$0$0$0
AMANDA FREEMAN
DIRECTORYes (X)$0$0$0
JAMIE BRANDENBURG
SECRETARYYes (X)$0$0$0Yes (X)
ELENA CAMERON
DIRECTORYes (X)$0$0$0
WILL MABRY
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBER HEALTH BENEFIT CONTRIB$5,012,651$5,012,651
REINSURANCE PROCEEDS$212,496$212,496
FieldValueIRS element (for citing)
Total Program Service Revenue$5,225,147TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$448TotalRevenueColumnAmt
Unrelated Business Revenue$448UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,225,595TotalRevenueColumnAmt
Related Or Exempt Func Income$5,225,147RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$448UnrelatedBusinessRevenueAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$3,051,001TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,305TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,010TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,550TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
FIXED COSTS$1,789,555
ADMINISTRATIVE COSTS$35,684

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,899,105TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$97,211BOYAmt
EOY$423,253EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$103,350BOYAmt
EOY$103,798EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$200,561BOYAmt
EOY$527,051EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$200,561BOYAmt
EOY$527,051EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$200,561BOYAmt
EOY$527,051EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$200,561BOYAmt
EOY$527,051EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$326,490ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$5,225,595TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$5,225,595RevenueSubtotalAmt
Total Revenue Per Form990$5,225,595TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,899,105TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$4,899,105ExpensesSubtotalAmt
Total Expenses Per Form990$4,899,105TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE RETURN IS REVIEWED BY A BOARD MEMBER IN HIS/HER OFFICIAL CAPACITY BEFORE SIGNING THE RETURN FOR FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD OF DIRECTORS MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY MAKING NOTE OF THE DISCLOSURES MADE BY ITS BOARD MEMBERS EITHER MANUALLY OR AT EACH BOARD MEETING AS THE CONFLICT IS DETERMINED.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION CURRENTLY IS NOT PAID BY THE MARC GROUP INC. EMPLOYEE BENEFIT PLAN TRUST (PLAN). THE EXECUTIVE DIRECTOR' COMPENSATION IS PAID BY THE SPONSOR, MARKETING ASSOCIATION FOR REHABILITATION CENTERS, INC. (MARC). THE HEALTH INSURANCE PLAN IS A PROGRAM OFFERED TO THE MEMBERS OF MARC AND THE EXECUTIVE DIRECTOR'S MARC COMPENSATION COVERS THIS PROGRAM. THE MEMBERS OF THE BOARD OF DIRECTORS OF MARC REVIEW AND DECIDE ON AN ANNUAL BASIS WHAT THE COMPENSATION LEVEL SHOULD BE. ALL MEMBERS OF THE BOARD ARE INDEPENDENT.
FORM 990, PAGE 6, PART VI, LINE 15BTHERE IS NO COMPENSATION PAID TO OFFICERS AND OTHERS. THERE ARE NO OTHER COMPENSATION AMOUNTS BEING PAID AT THIS TIME.
FORM 990, PAGE 6, PART VI, LINE 19CONSIDERATION WOULD BE TO MAKE THESE DOCUMENTS AVAILABLE AS REQUESTED. THEY HAVE NOT BEEN REQUESTED TO THIS POINT IN TIME BY ANYONE OUTSIDE OF THE ORGANIZATION.

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