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MARC GROUP INC EMP BEN PL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
MARC GROUP INC EMP BEN PL (EIN 56-2225644)
Tax period
2014-06-01 to 2015-05-31
Filed
2015-11-06
IRS object ID
201543109349302304
Schema version
2014v5.0
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)
Return2015-11-06T15:22:30-06:00ReturnTs
Tax Period End2015-05-31TaxPeriodEndDt

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
ZIP287865722ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-06-01TaxPeriodBeginDt

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
Phone8284564455PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 7AddressLine1Txt
CityHAZELWOODCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28738ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNOEL WATTSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8284564455PhoneNum
Signature2015-11-06SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK A BUMGARNER CPAPreparerPersonNm
PTINP00105127PTIN
Phone8284524734PhoneNum
Preparation2015-11-06PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNOEL WATTS EXECUTIVE DIRECTORPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1475 SOUTH CHURCH STREET STE 201AddressLine1Txt
CityHENDERSONVILLECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28792ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,086,989GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
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$28,511TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$3,000NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,320,367PYProgramServiceRevenueAmt
CY Program Service Revenue$5,046,889CYProgramServiceRevenueAmt
PY Investment Income$4,358PYInvestmentIncomeAmt
CY Investment Income$40,100CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,324,725PYTotalRevenueAmt
CY Total Revenue$5,086,989CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$3,888,245PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$2,926,216CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,051PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,537,762PYOtherExpensesAmt
CY Other Expenses$1,504,595CYOtherExpensesAmt
PY Total Expenses$5,436,058PYTotalExpensesAmt
CY Total Expenses$4,430,811CYTotalExpensesAmt
PY Revenues Less Expenses-$111,333PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$656,178CYRevenuesLessExpensesAmt
Total Assets BOY$625,395TotalAssetsBOYAmt
Total Assets EOY$1,259,884TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$625,395NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,259,884NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,430,811ExpenseAmt
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$4,430,811TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
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)
PersonGEORGE MARSHALLPersonNm
Phone8284564455PhoneNum

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 (15 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LARRY BALLOU
DIRECTORYes (X)$0$0$0
NEAL BEBBER
CHAIRMANYes (X)$0$0$0Yes (X)
LARRY BROWN
DIRECTORYes (X)$0$0$0
DAVAN CLONINGER
DIRECTORYes (X)$0$0$0
ALLEN COMBS
DIRECTORYes (X)$0$0$0
STEVE EARLY
SECRETARYYes (X)$0$0$0Yes (X)
KIMLYN LAMBERT
DIRECTORYes (X)$0$0$0
ABBY MARCUM
DIRECTORYes (X)$0$0$0
GEORGE MARSHALL
TREASURERYes (X)$0$0$0Yes (X)
MICHAEL MAYBEE
VICE CHAIRMAYes (X)$0$0$0Yes (X)
TOM O'BRIEN
DIRECTORYes (X)$0$0$0
JOSHUA PIERCE
DIRECTORYes (X)$0$0$0
GENE ROBINSON
DIRECTORYes (X)$0$0$0
NANCY STRICKER
DIRECTORYes (X)$0$0$0
NOEL WATTS
EXECUTIVE DI$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBER HEALTH BENEFIT CONTRIBDesc
Total Revenue Column$5,046,889TotalRevenueColumnAmt
Related Or Exempt Func Income$5,046,889RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,046,889TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,511TotalRevenueColumnAmt
Unrelated Business Revenue$28,511UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$11,589SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$11,589SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,589TotalRevenueColumnAmt
Exclusion$11,589ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,086,989TotalRevenueColumnAmt
Related Or Exempt Func Income$5,046,889RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$28,511UnrelatedBusinessRevenueAmt
Exclusion$11,589ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$2,926,216TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,925TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$7,714TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,740TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,114TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescFIXED COSTSDesc
Total$1,476,102TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,430,811TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$43,269BOYAmt
EOY$317,062EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$582,126BOYAmt
EOY$942,822EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$625,395BOYAmt
EOY$1,259,884EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$625,395BOYAmt
EOY$1,259,884EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$625,395BOYAmt
EOY$1,259,884EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$625,395BOYAmt
EOY$1,259,884EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$656,178ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$21,689NetUnrlzdGainsLossesInvstAmt
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
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE RETURN IS REVIEWED BY THE BOARD TREASURER 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 15ATHE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS. AS A MATTER OF ROUTINE, THE COMPENSATION IS COMPARED TO OTHER AVAILABLE COMPENSATION LEVELS AS HAS BECOME KNOWLEDGE OF EACH OF THE INDIVIDUAL BOARD MEMBERS. ALL OF THE BOARD MEMBERS ARE CONSIDERED INDEPENDENT OF EACH OTHER AND OF THE EXECUTIVE DIRECTOR. GENERALLY, EACH OF THE BOARD MEMBERS IS AN EXECUTIVE DIRECTOR OF THEIR RESPECTIVE REHABILITATION FACILITIES. THE EXECUTIVE DIRECTOR IS THE SOLE PAID PERSON OF THE MARKETING ASSOCIATION OF REHABILITATION CENTERS, INC. (MARC). THE COMPENSATION PAID BY THE MARC GROUP INC. EMPLOYEE BENEFIT PLAN TRUST (PLAN) IS A PORTION OF THE TOTAL COMPENSATION PAID TO THE EXECUTIVE DIRECTOR OF MARC. THE PORTION PAID BY THE PLAN IS DETERMINED BASED UPON AN ALLOCATION OF TIME EXPENDED FOR THE ADMINISTRATION OF THE PLAN COMPARED TO THE ADMINISTRATION OF THE MARC ORGANIZATION AS A WHOLE.
FORM 990, PAGE 6, PART VI, LINE 15BTHERE IS NO COMPENSATION PAID TO OFFICERS AND OTHER THAN THE EXECUTIVE DIRECTOR, 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.
FORM 990, PART XI, LINE 9REALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 0 UNREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 0 REALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 0 UNREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 0

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