MARC GROUP INC EMP BEN PL: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
MARC GROUP INC EMP BEN PL (EIN 56-2225644)
Tax period
2021-06-01 to 2022-05-31
Filed
2022-12-23
IRS object ID
202213579349300306
Schema version
2021v4.0
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)
Return2022-12-23T09:30:48-05:00ReturnTs
Tax Period End2022-05-31TaxPeriodEndDt

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 Begin2021-06-01TaxPeriodBeginDt

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
Signature2022-11-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstAUDREYPersonFirstNm
Person LastGADDISPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK A BUMGARNER CPAPreparerPersonNm
PTINP00105127PTIN
Phone8284524734PhoneNum
Preparation2022-11-22PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerMICHAEL MAYBEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2330AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,540,252GrossReceiptsAmt
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 Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$5,950TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,919,463PYProgramServiceRevenueAmt
CY Program Service Revenue$5,534,302CYProgramServiceRevenueAmt
PY Investment Income$11,809PYInvestmentIncomeAmt
CY Investment Income$5,950CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,931,272PYTotalRevenueAmt
CY Total Revenue$5,540,252CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$4,167,378PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$4,158,784CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,995,403PYOtherExpensesAmt
CY Other Expenses$1,912,558CYOtherExpensesAmt
PY Total Expenses$6,162,781PYTotalExpensesAmt
CY Total Expenses$6,071,342CYTotalExpensesAmt
PY Revenues Less Expenses-$231,509PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$531,090CYRevenuesLessExpensesAmt
Total Assets BOY$736,740TotalAssetsBOYAmt
Total Assets EOY$202,500TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$736,740NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$202,500NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,071,342ExpenseAmt
Revenue$5,540,252RevenueAmt
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$6,071,342TotalProgramServiceExpensesAmt
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 LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
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 Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
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 (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TOM O'BRIEN
DIRECTOR1.00Yes (X)$0$0$0
NEAL BEBBER
DIRECTOR1.00Yes (X)$0$0$0
ANDREW TYE
SECRETARY2.00Yes (X)$0$0$0Yes (X)
AUDREY GADDIS
TREASURER3.00Yes (X)$0$0$0Yes (X)
MICHAEL MAYBEE
CHAIRMAN3.00Yes (X)$0$0$0Yes (X)
JOE RIGDON
DIRECTOR1.00Yes (X)$0$0$0
KIMLYN LAMBERT
DIRECTOR1.00Yes (X)$0$0$0
AMBREA WILLIAMS
DIRECTOR1.00Yes (X)$0$0$0
ALLEN COMBS
DIRECTOR1.00Yes (X)$0$0$0
LANCE CRAWFORD
DIRECTOR1.00Yes (X)$0$0$0
BILL SHAREK
DIRECTOR1.00Yes (X)$0$0$0
AMANDA FREEMAN
DIRECTOR1.00Yes (X)$0$0$0
JAMIE BRANDENBURG
CHAIRMAN ELE2.00Yes (X)$0$0$0Yes (X)
ELENA CAMERON
DIRECTOR1.00Yes (X)$0$0$0
WILL MARBY
DIRECTOR1.00Yes (X)$0$0$0
DAVID CASPER
DIRECTOR1.00Yes (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$4,852,962$4,852,962
REINSURANCE PROCEEDS$681,340$681,340
FieldValueIRS element (for citing)
Total Program Service Revenue$5,534,302TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,950TotalRevenueColumnAmt
Unrelated Business Revenue$5,950UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,540,252TotalRevenueColumnAmt
Related Or Exempt Func Income$5,534,302RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$5,950UnrelatedBusinessRevenueAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$4,158,784TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,624TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,368TotalAmt

Insurance InsuranceGrp

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

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
FIXED COSTS$1,849,037
ADMINISTRATIVE COSTS$37,979

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,071,342TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$48,430BOYAmt
EOY$14,903EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$688,310BOYAmt
EOY$187,597EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$736,740BOYAmt
EOY$202,500EOYAmt

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$736,740BOYAmt
EOY$202,500EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$736,740BOYAmt
EOY$202,500EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$736,740BOYAmt
EOY$202,500EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$531,090ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$3,150NetUnrlzdGainsLossesInvstAmt
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$5,540,252TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$5,540,252RevenueSubtotalAmt
Total Revenue Per Form990$5,540,252TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,071,342TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,071,342ExpensesSubtotalAmt
Total Expenses Per Form990$6,071,342TotalExpensesPerForm990Amt

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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