2023-10-19T13:01:21+00:00 2022-12-31 346565596 ERNST & YOUNG US LLP 55 IVAN ALLEN JR BOULEVARD ATLANTA GA 30308 990 2022-01-01 465439010 ACS DEVELOPMENT COMPANY I INC ACSD 8002272345 3380 CHASTAIN MEADOWS PWY NW 200 KENNESAW GA 30144 ROBERT C COOK SECRETARY/TREASURER 2023-10-19 true Robert Cook 999009999 Aerrial M Orr P01598400 4048748300 2023-09-27 2022 2023-04-26 12:10:37Z Karen Knudsen 3380 CHASTAIN MEADOWS PWY NW 200 KENNESAW GA 30144 418538 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 AMERICAN CANCER CENTER SOCIETY, INC. 3 0 0 0 0 0 0 0 0 0 9702 0 418538 418538 428240 418538 0 0 0 0 0 0 0 0 0 425528 382251 425528 382251 2712 36287 15265772 14636356 9750000 9084298 5515772 5552058 TO SUPPORT ACS BY DEVELOPING, OWNING AND OPERATING REAL PROPERTY FOR USES IN THE FURTHERANCE OF THE MISSION OF AMERICAN CANCER CENTER SOCIETY, INC. false false 382251 0 418538 SALT LAKE CITY HOPE LODGE SPACE RENTAL - THE AMERICAN CANCER SOCIETY 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 American Cancer Society, Inc. 382251 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 false 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 ROBERT C COOK 8002272345 3380 CHASTAIN MEADOWS PWY NW KENNESAW GA 30144 Karen E Knudsen PhD President 1.0 62.0 X X 0 1027106 91502 Michael L Neal Vice President 1.0 57.0 X X 0 650019 41274 Robert C Cook Secretary/Treasurer 1.0 57.0 X X 0 200874 12357 Timothy B Phillips Assistant Secretary 1.0 56.0 X 0 481897 44755 0 2359896 189888 0 false true false 0 0 0 0 0 0 0 418538 418538 0 418538 418538 0 0 0 0 0 0 0 418538 418538 0 0 0 0 0 0 93232 93232 289019 289019 0 0 0 0 382251 382251 0 0 631352 0 0 0 0 0 1929669 1855967 14486383 2063411 12704751 12422972 0 0 0 357417 15265772 14636356 0 0 9750000 9084298 0 0 9750000 9084298 X 5515772 5552058 5515772 5552058 15265772 14636356 36287 0 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 3340543 3340543 11104315 2035184 9069131 34850 22943 11907 6675 5284 1391 12422972 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, 2022 AND 2021. 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 0 850167 0 174300 0 2639 0 62100 0 29402 0 1118608 0 0 Michael L Neal Vice President 0 500658 0 126100 0 23261 0 18300 0 22974 0 691293 0 0 Robert C Cook Secretary/Treasurer 0 200248 0 0 0 626 0 11047 0 1310 0 213231 0 0 Timothy B Phillips Assistant Secretary 0 387394 0 92700 0 1803 0 29499 0 15256 0 526652 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management 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 IV, LINE 15. 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. Form 990, Part VI, Line 15 Process for Determining Compensation THE FILING ORGANIZATION IS CONTROLLED BY ACS, Inc. 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, Inc. THE PROCEDURES FOR REVIEWING AND DETERMINING COMPENSATION OF THESE INDIVIDUALS ARE CONDUCTED IN ACCORDANCE WITH THOSE OF ACS, Inc. THE PROCESS USED BY ACS, Inc. 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 13 Line 14 WHISTLE BLOWER POLICY/WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THE FILING ORGANIZATION IS CONTROLLED BY ACS, INC. THE EMPLOYEES DISCLOSED ON SCHEDULE J, PART II OF THE FORM 990 ARE EMPLOYEES OF ACS, INC. ACS, INC. MAINTAINS A WHISTLE BLOWER POLICY, WHICH COVERS ALL OF ITS EMPLOYEES AND AFFILIATES. ACS, INC. ALSO MAINTAINS DOCUMENT RETENTION AND DESTRUCTION, AND GIFT ACCEPTANCE POLICIES. THE FILING ORGANIZATION, IN PRACTICE, FOLLOWS THE POLICIES OF ACS, INC. 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 the American Cancer Society, Inc. ('ACS, Inc.') Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE FILING ORGANIZATION IS A SUPPORTING ORGANIZATION OF ACS, Inc. THE CEO OF ACS, Inc. HAS THE AUTHORITY TO ELECT MEMBERS OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders ACS, Inc. 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 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. 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