2024-09-10T07:22:36-05:00 2023-12-31 BDO USA 421 Fayetteville Street Suite 300 Raleigh NC 27601 990 2023-01-01 465439010 ACS DEVELOPMENT COMPANY I INC % KAEL REICIN ACSD 8002272345 270 PEACHTREE ST NW Suite 1300 ATLANTA GA 303031246 KAEL REICIN TREASURER 8002272345 2024-09-09 true true SANDRA L FEINSMITH P01064157 9192781936 2024-09-06 2023 2024-08-08 14:25:15Z X DR KAREN E KNUDSEN PHD 270 PEACHTREE ST NW 1300 ATLANTA GA 303031246 35318538 false X WWW.CANCER.ORG X 2014 GA TO SUPPORT THE AMERICAN CANCER SOCIETY, INC. (ACS) BY DEVELOPING, OWNING AND OPERATING REAL PROPERTY FOR USES IN THE FURTHERANCE OF THE MISSION OF ACS. 3 0 0 0 0 0 0 34900000 0 0 0 0 418538 418538 418538 35318538 0 0 0 0 0 0 0 0 0 382251 332030 382251 332030 36287 34986508 14636356 49430517 9084298 0 5552058 49430517 X TO SUPPORT ACS BY DEVELOPING, OWNING AND OPERATING REAL PROPERTY FOR USES IN THE FURTHERANCE OF THE MISSION OF ACS. false false 332030 0 418538 SEE SCHEDULE O 332030 true true false false false false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 3 0 false false false false true true true true true false false true true true true true true false false false GA X KAEL REICIN 8002272345 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 KAREN E KNUDSEN PHD PRESIDENT & DIRECTOR 1.0 62.0 X X 0 1404895 115406 KAEL REICIN TREASURER 1.0 61.0 X 0 1133988 50307 MICHAEL L NEAL VICE PRESIDENT 1.0 57.0 X 0 830990 98156 TIMOTHY PHILLIPS ASSISTANT SECRETARY 1.0 56.0 X 0 588586 74648 JOHN WOODWARD DIRECTOR 1.0 57.0 X 0 552699 98222 ROBERT C COOK SECRETARY & DIRECTOR 1.0 57.0 X X 0 241211 49412 JUNG H KIM FORMER PRESIDENT 0.0 0.0 X 0 128068 0 0 4880437 486151 0 true true false 0 34900000 34900000 34900000 0 0 0 0 418538 418538 0 418538 418538 0 0 0 0 0 0 0 0 0 0 0 35318538 418538 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 203 203 0 0 40 40 45181 45181 0 286606 286606 0 332030 332030 0 0 0 0 0 0 0 34900000 0 0 0 0 0 0 0 0 0 0 1855967 1784678 14486383 2345190 12422972 12141193 0 0 0 0 0 0 0 0 357417 604646 14636356 49430517 0 0 0 0 0 0 0 0 0 0 0 0 9084298 0 0 0 0 0 9084298 0 X 5552058 49430517 0 0 5552058 49430517 14636356 49430517 X 34986508 8891951 X false true X false false X X 1 AMERICAN CANCER SOCIETY INC 131788491 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3340543 3340543 11104315 2312810 8791505 34850 26428 8422 6675 5952 723 12141193 0 0 X SCHEDULE D, PART X, LINE 2 - FIN 48 (ASC 740) FOOTNOTE THE FILING ORGANIZATION IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF ACS. THE FOLLOWING FOOTNOTE IS INCLUDED IN ACS' FINANCIAL STATEMENTS: ACS DID NOT HAVE A MATERIAL UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. ACS BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. false true false false false false false false false KAREN E KNUDSEN PHD PRESIDENT & DIRECTOR 0 889810 0 512736 0 2349 0 83805 0 31601 0 1520301 0 0 KAEL REICIN TREASURER 0 655628 0 382200 0 96160 0 21812 0 28495 0 1184295 0 48751 MICHAEL L NEAL VICE PRESIDENT 0 519608 0 279156 0 32226 0 75940 0 22216 0 929146 0 0 TIMOTHY PHILLIPS ASSISTANT SECRETARY 0 401447 0 185267 0 1872 0 56594 0 18054 0 663234 0 0 JOHN WOODWARD DIRECTOR 0 399788 0 151910 0 1001 0 70664 0 27558 0 650921 0 0 ROBERT C COOK SECRETARY & DIRECTOR 0 199414 0 41074 0 723 0 26160 0 23252 0 290623 0 0 JUNG H KIM FORMER PRESIDENT 0 0 0 0 0 128068 0 0 0 0 0 128068 0 176692 SCHEDULE J, PART I, LINE 3: ARRANGEMENT TOP MGMT OFFICIAL'S COMPENSATION THE INDIVIDUALS DISCLOSED ON PART VII AND SCHEDULE J ARE EMPLOYEES OF AND ARE COMPENSATED BY ACS. THE PROCEDURES FOR REVIEWING AND DETERMINING COMPENSATION OF THESE INDIVIDUALS ARE CONDUCTED IN ACCORDANCE WITH THOSE OF ACS. PLEASE SEE THE SCHEDULE O DISCLOSURE FOR FORM 990, PART VI, SECTION B, LINE 15 FOR THE PROCEDURES USED BY ACS INC. SCHEDULE J, PART I, LINE 4B: SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN EMPLOYEES DISCLOSED ON SCHEDULE J, PART II OF THE FORM 990 ARE EMPLOYEES OF ACS, WHICH CONTROLS THE FILING ORGANIZATION. ACS MAINTAINS 457(B) AND 457(F) PLANS AS PART OF THE TOTAL COMPENSATION ARRANGEMENTS FOR CERTAIN EXECUTIVES. ACS RESTORES MATCHING CONTRIBUTION BENEFITS THAT ARE LOST AS A RESULT OF TAX RESTRICTIONS ON ITS 403(B) PLAN IN THE 457(B) AND 457(F) PLANS. AS PART OF THE COMPENSATION COMMITTEE'S (THE "COMMITTEE") RESPONSIBILITIES, THE COMMITTEE CONSIDERS THE NEW AND TOTAL VALUES OF THE 457(F) BENEFITS AS PART OF THE TOTAL COMPENSATION FOR EACH PARTICIPATING EXECUTIVE. THE COMMITTEE'S PROCESS IS FULLY DESCRIBED IN SCHEDULE O OF ACS' FORM 990 AS RELATED TO PART VI, LINE 15. The following former officer received a final payout of supplemental executive retirement plan compensation they earned in their former role. Per the terms of the plan, the former officer became eligible to receive payment in 2023. JUNG HWA KIM - $207,844 SCHEDULE J, PART II, COLUMN (C) SCHEDULE J, PART II, COLUMN C INCLUDES DEFERRED COMPENSATION RELATED TO THE ANNUAL CHANGE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT RETIREMENT PLAN. THE CHANGE IS CAUSED BY CHANGES IN ACTUARIAL ASSUMPTIONS, WHICH ARE REQUIRED TO BE USED TO VALUE THE BENEFITS. PRIOR TO ACTUAL RETIREMENT, THESE ACTUARIAL (ESTIMATED) VALUES CAN INCREASE OR DECREASE FROM YEAR TO YEAR DEPENDING ON WHETHER CERTAIN ASSUMPTIONS INCREASE OR DECREASE. X 1 34900000 PROPERTY APPRAISAL false true false FORM 990, PART III, LINE 4A: PROGRAM SERVICE SALT LAKE CITY HOPE LODGE SPACE RENTAL - ACS HOPE LODGE IN SALT LAKE CITY, WHICH OPENED IN 2015, OFFERS 40 GUEST ROOMS LOCATED NEAR TREATMENT CENTERS IN THE AREA. HOPE LODGE OFFERS PEOPLE WITH CANCER AND THEIR CAREGIVERS A FREE PLACE TO STAY WHEN THEIR BEST HOPE FOR EFFECTIVE TREATMENT MAY BE IN ANOTHER CITY. NOT HAVING TO WORRY ABOUT WHERE TO STAY OR HOW TO PAY FOR LODGING ALLOWS GUESTS TO FOCUS ON GETTING BETTER. HOPE LODGE PROVIDES A NURTURING, HOME-LIKE ENVIRONMENT WHERE GUESTS CAN RETREAT TO PRIVATE ROOMS OR CONNECT WITH OTHERS. EVERY HOPE LODGE ALSO OFFERS A VARIETY OF RESOURCES INCLUDING INFORMATION AND SUPPORT ABOUT CANCER TREATMENT AND SURVIVORSHIP. RENTAL INCOME: ACS DEVELOPMENT COMPANY I, INC.'S PURPOSE IS TO SUPPORT ACS BY DEVELOPING OWNING AND OPERATING REAL PROPERTY FOR USES IN FURTHERANCE OF THE MISSION OF ACS. FORM 990, PART VI, LINE 6: CLASSES OF MEMBERS OR STOCKHOLDERS ACS DEVELOPMENT COMPANY I, INC. IS A NONPROFIT CORPORATION WHOSE SOLE CORPORATE MEMBER IS ACS. FORM 990, PART VI, LINE 7A: MEMBERS ELECTING MEMBERS OF GOVERNING BODY THE FILING ORGANIZATION IS A SUPPORTING ORGANIZATION OF ACS. THE CEO OF ACS HAS THE AUTHORITY TO ELECT MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, LINE 7B: DECISIONS REQUIRING APPROVAL BY MEMBERS ACS HAS VOTING RIGHTS WITH REGARDS TO AMENDMENT OF THE FILING ORGANIZATION'S ARTICLES OF INCORPORATION OR TO MERGE, CONSOLIDATE, OR DISSOLVE THE FILING ORGANIZATION. FORM 990, PART VI, LINE 11B: REVIEW OF FORM 990 BY GOVERNING BODY MANAGEMENT, IN CONJUNCTION WITH AN INDEPENDENT ACCOUNTING FIRM, PREPARES AND REVIEWS THE FORM 990. AN ELECTRONIC (OR HARD) COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO THE FORM BEING FILED WITH THE IRS. FORM 990, PART VI, LINE 12C: CONFLICT OF INTEREST POLICY THE FILING ORGANIZATION HAS NEVER HAD AND DOES NOT CURRENTLY HAVE EMPLOYEES. THE EMPLOYEES REPORTED ON SCHEDULE J ARE EMPLOYEES OF ACS, WHICH CONTROLS THE FILING ORGANIZATION. ACS MAINTAINS THE CONFLICT OF INTEREST (COI) POLICY, WHICH COVERS ALL EMPLOYEES AND AFFILIATES OF ACS. THE COI POLICY IS REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS' AUDIT COMMITTEE AT LEAST ANNUALLY AND MODIFIED AS REQUIRED. THE BOARD OF DIRECTORS, TRUSTEES, OFFICERS, KEY EMPLOYEES, AND ALL OTHER EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO CERTIFY ANNUALLY THAT THEY HAVE READ AND UNDERSTAND THE COI POLICY AND SUBMIT A RESPONSE TO A WRITTEN QUESTIONNAIRE EACH YEAR DISCLOSING ANY KNOWN CONFLICTS. EMPLOYEE RESPONSES TO THE QUESTIONNAIRES ARE REVIEWED BY MANAGEMENT. MANAGEMENT ALSO MONITORS ALL TRANSACTIONS DURING THE NORMAL COURSE OF BUSINESS TO IDENTIFY OTHER POTENTIAL CONFLICTS. ON A QUARTERLY BASIS, AND UPON NOTICE OF A CONFLICT DISCLOSURE, THE BOARD OF DIRECTORS' AUDIT COMMITTEE REVIEWS POTENTIAL CONFLICTS TO DETERMINE WHETHER ANY ACTUAL CONFLICTS EXIST. INDIVIDUALS WHO BELIEVE THEY ARE IN A POTENTIAL CONFLICT ARE REQUIRED TO RECUSE THEMSELVES FROM THE DELIBERATION AND DECISION-MAKING PROCESS. FORM 990, PART VI, LINE 15: PROCESS FOR DETERMINING COMPENSATION THE FILING ORGANIZATION IS CONTROLLED BY ACS AND HAD NO EMPLOYEES AS OF THE END OF THE TAX YEAR. THE INDIVIDUALS REPORTED ON PART VII AND SCHEDULE J ARE EMPLOYEES OF AND ARE COMPENSATED BY ACS. THE PROCEDURES FOR REVIEWING AND DETERMINING COMPENSATION OF THESE INDIVIDUALS ARE CONDUCTED IN ACCORDANCE WITH THOSE OF ACS. THE PROCESS USED BY ACS INCLUDES A REVIEW BY AN INDEPENDENT COMPENSATION CONSULTANT USING COMPARABILITY DATA, REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, LINE 19: REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS (WHICH CAN BE FOUND IN THE FINANCIAL INFORMATION SECTION) ARE MADE AVAILABLE TO THE GENERAL PUBLIC BY POSTING TO ITS WEBSITE AT WWW.CANCER.ORG. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS OR FUND BALANCES NMTC LOAN FORGIVENESS $8,891,951 ACS CANCER ACTION NETWORK INC 655 15TH STREET NW SUITE 503 WASHINGTON DC 20005 522340031 ELIM. CANCER DC 501(C)(4) ACS INC false AMERICAN CANCER SOCIETY INC 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 131788491 ELIM. CANCER NY 501(C)(3) 7 NA false ACS DEVELOPMENT COMPANY II INC 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 821993189 SUPPORT ACS GA 501(C)(3) 12 TYPE I ACS INC false AMERICAN CANCER SOCIETY INC PUERTO RICO URB LA MRCD 566 CLL ALVERIO HATO REY PR 00918 660321594 ELIM. 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