MARC GROUP INC EMP BEN PL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MARC GROUP INC EMP BEN PL (EIN 56-2225644)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-01-14
IRS object ID: 201400149349300230
Schema version: 2012v2.3
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-14T16:30:57-06:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RAY BUMGARNER KINGSHILL & ASSOC PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	385 N HAYWOOD ST STE 3	AddressLine1
City	WAYNESVILLE	City
State	NC	State
ZIP Code	287865722	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	562225644	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE MARC GROUP INC EMPLOYEE BENEFIT	BusinessNameLine1
Business Name Line2	PLAN TRUST AGREEMENT	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	MARC	NameControl
Phone	8284564455	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	HAZELWOOD	City
State	NC	State
ZIP Code	28738	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GEORGE MARSHALL	Name
Title	TREASURER	Title
Phone	8284564455	Phone
Date Signed	2014-01-13	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARK A BUMGARNER CPA	Name
Phone	8284524734	Phone
Date Prepared	2014-01-10	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	NOEL WATTS EXECUTIVE DIRECTOR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	134 WRIGHT BROTHERS WAY	AddressLine1
City	FLETCHER	City
State	NC	State
ZIP Code	28732	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5971832	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	2001	YearFormation
State Legal Domicile	NC	StateLegalDomicile
Activity Or Mission Description	PROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	26422	TotalGrossUBI
Net Unrelated Business Txbl Income	-3000	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5021273	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5342690	ProgramServiceRevenueCY
Investment Income Prior Year	7662	InvestmentIncomePriorYear
Investment Income Current Year	26422	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5028935	TotalRevenuePriorYear
Total Revenue Current Year	5369112	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	4017313	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	3727427	BenefitsPaidToMembersCY
Salaries Etc Prior Year	7501	SalariesEtcPriorYear
Salaries Etc Current Year	11322	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1364061	OtherExpensePriorYear
Other Expenses Current Year	1581713	OtherExpensesCurrentYear
Total Expenses Prior Year	5388875	TotalExpensesPriorYear
Total Expenses Current Year	5320462	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-359940	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	48650	RevenuesLessExpensesCY
Total Assets BOY	644605	TotalAssetsBOY
Total Assets EOY	704824	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	644605	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	704824	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	5320462	Expense
Revenue	5342690	Revenue
Description	TO PROVIDE FOR THE PAYMENT OR REIMBURSEMENT OF SPECIFIED MEDICAL EXPENSES INCURRED BY ELIGIBLE EMPLOYEES AND THEIR COVERED DEPENDENTS UNDER A VEBA PLAN.	Description
Total Program Service Expense	5320462	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	GEORGE MARSHALL	NamePerson
Telephone Number	8284564455	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	HAZELWOOD	City
State	NC	State
ZIP Code	28738	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
TOM O'BRIEN
DIRECTOR	1.00	X	0	0	0
NANCY STRICKER
DIRECTOR	1.00	X	0	0	0
JOSHUA PIERCE
DIRECTOR	1.00	X	0	0	0
GEORGE MARSHALL
TREASURER	2.00	X	0	0	0	X
LARRY BALLOU
DIRECTOR	1.00	X	0	0	0
NEAL BEBBER
CHAIRMAN	3.00	X	0	0	0	X
LARRY BROWN
DIRECTOR	1.00	X	0	0	0
DAVAN CLONINGER
DIRECTOR	1.00	X	0	0	0
STEVE EARLY
SECRETARY	2.00	X	0	0	0	X
GENE ROBINSON
DIRECTOR	1.00	X	0	0	0
KIMLYN LAMBERT
DIRECTOR	1.00	X	0	0	0
MICHAEL MAYBEE
VICE CHAIRMA	2.00	X	0	0	0	X
ABBY MARCUM
DIRECTOR	1.00	X	0	0	0
ALLEN COMBS
DIRECTOR	1.00	X	0	0	0
NOEL WATTS
EXECUTIVE DI	8.00		6485	0	588	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	6485	TotalReportableCompFromOrg
Total Other Compensation	588	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BENEFIT SOLUTIONS	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 385	AddressLine1
City	TAYLORSVILLE	City
State	NC	State
ZIP Code	28681	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	3RD PARTY ADMIN	DescriptionOfServices
Compensation	138395	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBER HEALTH BENEFIT CONTRIB	5262492	5262492
REINSURANCE PROCEEDS	80198	80198

Field	Value	IRS element (for citing)
Total Program Service Revenue	5342690	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	22654	TotalRevenueColumn
Unrelated Business Revenue	22654	UnrelatedBusinessRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	604309	Securities
Other	2179	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	602720	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1589	Securities
Other	2179	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	3768	TotalRevenueColumn
Unrelated Business Revenue	3768	UnrelatedBusinessRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5369112	TotalRevenueColumn
Related Or Exempt Function Income	5342690	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	26422	UnrelatedBusinessRevenue

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	3727427	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	6485	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3049	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1153	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	635	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15098	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	7630	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1403	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	110	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3668	Total

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal
FIXED COSTS	1503640
ADMINISTRATIVE COSTS	50164

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5320462	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	22362	BOY
EOY	2262	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	622243	BOY
EOY	702562	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	644605	BOY
EOY	704824	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	644605	BOY
EOY	704824	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	644605	BOY
EOY	704824	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	644605	BOY
EOY	704824	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	48650	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	11569	ReconciliationUnrealizedInvest
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE RETURN IS REVIEWED BY THE BOARD TREASURER IN HIS/HER OFFICIAL CAPACITY BEFORE SIGNING THE RETURN FOR FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE 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.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE 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.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THERE IS NO COMPENSATION PAID TO OFFICERS AND OTHER THAN THE EXECUTIVE DIRECTOR, THERE ARE NO OTHER COMPENSATION AMOUNTS BEING PAID AT THIS TIME.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	CONSIDERATION 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.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	REALIZED 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

MARC GROUP INC EMP BEN PL: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Address Of Contractor AddressOfContractor

Address US AddressUS

Program Service Revenue ProgramServiceRevenue (2 entries)

Investment Income InvestmentIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Total Revenue TotalRevenue

Benefits To Members BenefitsToMembers

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Occupancy Occupancy

Interest Interest

Insurance Insurance

Other Expenses OtherExpenses (2 entries)

Total Functional Expenses TotalFunctionalExpenses

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Total Assets TotalAssets

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Comments