I did something similar...
In the table for the records, I added a new field called "blnVisible" and set it to True/False as appropriate.
In the report, I added the field blnVisible (made it invisible) and then put the code behind in the appropriate GroupFooter Format event:
me.groupfooter1.visible = me.blnVisible
If blnVisible is true, then the group footer shows up, otherwise, it becomes invisible...
If you are looking for specific values, I think you could use a Select Case:
Select Case Your_rpt_Field_Value
case 1
me.groupfooter1.visible=true
case 2
me.groupfooter1.visible=false
case else
end select