MARC GROUP INC EMP BEN PL: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
MARC GROUP INC EMP BEN PL (EIN 56-2225644)
Tax period
2010-06-01 to 2011-05-31
Filed
2012-03-02
IRS object ID
201230629349300403
Schema version
2010v3.7
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)
Timestamp2012-03-02T06:23:40-06:00Timestamp
Tax Period End Date2011-05-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1RAY BUMGARNER KINGSHILL & ASSOC PABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1385 N HAYWOOD ST STE 3AddressLine1
CityWAYNESVILLECity
StateNCState
ZIP Code287865722ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-06-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN562225644EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1THE MARC GROUP INC EMPLOYEE BENEFITBusinessNameLine1
Business Name Line2PLAN TRUST AGREEMENTBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlMARCNameControl
Phone8284564455Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3007AddressLine1
CityHAZELWOODCity
StateNCState
ZIP Code28738ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameGEORGE MARSHALLName
TitleTREASURERTitle
Phone8284564455Phone
Date Signed2012-01-23DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameMARK A BUMGARNER CPAName
Phone8284524734Phone
Date Prepared2012-03-02DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonNOEL WATTS EXECUTIVE DIRECTORNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1134 WRIGHT BROTHERS WAYAddressLine1
CityFLETCHERCity
StateNCState
ZIP Code28732ZIPCode
FieldValueIRS element (for citing)
Gross Receipts5935112GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation2001YearFormation
State Legal DomicileNCStateLegalDomicile
Activity Or Mission DescriptionPROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.ActivityOrMissionDescription
Nbr Voting Members Governing Body14NbrVotingMembersGoverningBody
Nbr Independent Voting Members14NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Gross UBI28333TotalGrossUBI
Net Unrelated Business Txbl Income-3000NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year5101296ProgramServiceRevenuePriorYear
Program Service Revenue CY5286260ProgramServiceRevenueCY
Investment Income Prior Year14801InvestmentIncomePriorYear
Investment Income Current Year28333InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year5116097TotalRevenuePriorYear
Total Revenue Current Year5314593TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year4178261BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY3684455BenefitsPaidToMembersCY
Salaries Etc Prior Year7299SalariesEtcPriorYear
Salaries Etc Current Year7636SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year1233394OtherExpensePriorYear
Other Expenses Current Year1359569OtherExpensesCurrentYear
Total Expenses Prior Year5418954TotalExpensesPriorYear
Total Expenses Current Year5051660TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-302857RevenuesLessExpensesPriorYear
Revenues Less Expenses CY262933RevenuesLessExpensesCY
Total Assets BOY740673TotalAssetsBOY
Total Assets EOY996020TotalAssetsEOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY740673NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY996020NetAssetsOrFundBalancesEOY
Mission DescriptionPROVIDE A VEBA HEALTH CARE PLAN FOR PARTICIPATING REHABILITATION CENTERS IN WESTERN NORTH CAROLINA.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense5051660Expense
Revenue5286260Revenue
DescriptionTO 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 Expense5051660TotalProgramServiceExpense
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members14NbrVotingGoverningBodyMembers
Number Independent Voting Members14NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Other WebsiteXOtherWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonGEORGE MARSHALLNamePerson
Telephone Number8284564455TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1PO BOX 3007AddressLine1
CityHAZELWOODCity
StateNCState
ZIP Code28738ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
TOM O'BRIEN
PRESIDENT3.00XX000
NANCY STRICKER
DIRECTOR1.00X000
JOSHUA PIERCE
DIRECTOR1.00X000
GEORGE MARSHALL
TREASURER3.00XX000
LARRY BALLOU
DIRECTOR1.00X000
NEAL BEBBER
VICE PRESIDE2.00XX000
LARRY BROWN
DIRECTOR1.00X000
LEIGH DERBY
DIRECTOR1.00X000
STEVE EARLY
SECRETARY2.00XX000
GENE ROBINSON
DIRECTOR1.00X000
KIMLYN LAMBERT
DIRECTOR1.00X000
MICHAEL MAYBEE
DIRECTOR1.00X000
ABBY MARCUM
DIRECTOR1.00X000
MIKE HORTON
DIRECTOR1.00X000
NOEL WATTS
EXEC DIRECT8.00X65490620
FieldValueIRS element (for citing)
Total Reportable Comp From Org6549TotalReportableCompFromOrg
Total Other Compensation620TotalOtherCompensation
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1BENEFIT SOLUTIONSBusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1PO BOX 385AddressLine1
CityTAYLORSVILLECity
StateNCState
ZIP Code28681ZIPCode
FieldValueIRS element (for citing)
Description Of Services3RD PARTY ADMINDescriptionOfServices
Compensation129517Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBER HEALTH BENEFIT CONTRIB49157884915788
REINSURANCE PROCEEDS370472370472
FieldValueIRS element (for citing)
Total Program Service Revenue5286260TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column29625TotalRevenueColumn
Unrelated Business Revenue29625UnrelatedBusinessRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities618079Securities
Other1148Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities620519Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-2440Securities
Other1148Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-1292TotalRevenueColumn
Unrelated Business Revenue-1292UnrelatedBusinessRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column5314593TotalRevenueColumn
Related Or Exempt Function Income5286260RelatedOrExemptFunctionIncome
Unrelated Business Revenue28333UnrelatedBusinessRevenue

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total3684455Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total7169Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total467Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total11561Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total5075Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total793Total

Interest Interest

FieldValueIRS element (for citing)
Total51Total

Insurance Insurance

FieldValueIRS element (for citing)
Total337Total

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionTotalTotal
FIXED COSTS1292209
ADMINISTRATIVE COSTS49543

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total5051660Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY17873BOY
EOY457568EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY722800BOY
EOY538452EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY740673BOY
EOY996020EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY740673BOY
EOY996020EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY740673BOY
EOY996020EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY740673BOY
EOY996020EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses262933ReconcilationRevenueExpenses
Reconcilation Other Changes-7586ReconcilationOtherChanges
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteefalseAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR
Total Revenue5314593TotalRevenue
Total Expenses5051660TotalExpenses
Excess Or Deficit For Year262933ExcessOrDeficitForYear
Net Unrealized GL On Investments-7586NetUnrealizedGLOnInvestments
Total Adjustments-7586TotalAdjustments
Excess Or Deficit Per FS255347ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt5317033TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments-7586NetUnrealizedGainsInvestments
Other Revenues10026OtherRevenues
Revenue Not Rptd F9902440RevenueNotRptdF990
Revenue Subtotal5314593RevenueSubtotal
Total Revenue Per Form9905314593TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt5061686TotExpensesEtcAuditedFinclStmt
Other Expenses Included10026OtherExpensesIncluded
Expenses Not Rptd F99010026ExpensesNotRptdF990
Expenses Subtotal5051660ExpensesSubtotal
Total Expenses Per Form9905051660TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
RECONCILIATION OF CHANGES - OTHERSCHEDULE D, PAGE 4, PART XI, LINE 8REALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 2,440 UNREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 7,586 REALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT -2,440 UNREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT -7,586
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHERSCHEDULE D, PAGE 4, PART XII, LINE 2DREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 2,440 UNREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 7,586
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHERSCHEDULE D, PAGE 4, PART XIII, LINE 2DREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 2,440 UNREALIZED LOSSES SHOWN WITH EXPENSES IN AUDIT 7,586

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 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.
ENFORCEMENT OF CONFLICTS POLICYFORM 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.
COMPENSATION PROCESS FOR TOP OFFICIALFORM 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.
COMPENSATION PROCESS FOR OFFICERSFORM 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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 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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