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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS REVIEWED BY A BOARD MEMBER IN HIS/HER OFFICIAL CAPACITY BEFORE SIGNING THE RETURN FOR FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS NO COMPENSATION PAID TO OFFICERS AND OTHERS. THERE ARE NO OTHER COMPENSATION AMOUNTS BEING PAID AT THIS TIME.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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