2023-10-19T13:00:44+00:00 2022-12-31 346565596 ERNST & YOUNG US LLP 55 IVAN ALLEN JR BOULEVARD ATLANTA GA 30308 990 2022-01-01 660321594 ACS OF PUERTO RICO INC ACSO 7877642295 URB LA MERCED 566 CALLE ALVERIO HATO REY PR 00918 Lilian Santos Executive VP 7877642295 2023-10-19 true Lillian Santos 999009999 Aerrial M Orr P01598400 4048748300 2023-09-28 2022 2023-04-26 12:10:37Z Lillian Santos URB LA MERCED 566 CALLE ALVERIO HATO REY PR 00918 5658025 false X WWW.CANCER.ORG X 1974 PR IMPROVE THE LIVES OF PEOPLE WITH CANCER AND THEIR FAMILIES THROUGH ADVOCACY, RESEARCH, AND PATIENT SUPPORT, TO ENSURE EVERYONE HAS AN OPPORTUNITY TO PREVENT, DETECT, TREAT, AND SURVIVE CANCER. 26 26 58 9147 0 0 4723104 4467042 0 79545 0 -1672 727692 4800977 5194734 787981 1922676 0 2080822 2341062 0 526662 677614 1038916 3546417 5302654 1254560 -107920 11497602 11661906 438340 710564 11059262 10951342 IMPROVE THE LIVES OF PEOPLE WITH CANCER AND THEIR FAMILIES THROUGH ADVOCACY, RESEARCH, AND PATIENT SUPPORT, TO ENSURE EVERYONE HAS AN OPPORTUNITY TO PREVENT, DETECT, TREAT, AND SURVIVE CANCER. false false 4605852 1922676 PATIENT SUPPORT PROGRAMS PROVIDE THE LATEST, EVIDENCE-BASED CANCER INFORMATION; EQUIP PEOPLE TO MAKE HEALTHY CHOICES THAT CAN HELP REDUCE THEIR RISK OF CERTAIN TYPES OF CANCER; AND DEVELOP GUIDELINES FOR SCREENING THAT CAN HELP DETECT CERTAIN CANCERS EARLY WHEN THEY MAY BE EASIER TO TREAT. WE ARE AVAILABLE 24/7 TO HELP PEOPLE FACING CANCER FIND SERVICES AND RESOURCES, WHETHER THEY WANT TO UNDERSTAND THEIR DIAGNOSIS AND TREATMENT OPTIONS, LEARN HOW TO COPE WITH SIDE EFFECTS, FIND TRANSPORTATION, OR NEED LODGING WHEN TREATMENT IS FAR FROM HOME. WE PROVIDE INFORMATION AND SUPPORT TO PEOPLE WITH CANCER, CAREGIVERS, AND SURVIVORS THROUGH ONLINE COMMUNITIES AND ONE-ON-ONE SUPPORT. 4605852 true true false false false false false false false true false false true true true true true false false false false false false true false false true true true false false false false false false false false false false false false false true true true false false true 1 0 true 58 true false false false false false false false false false false false false X 26 26 false true false false true true true true true false true true true true true true true true false false false PR X X KAEL REICIN 8002272345 3380 CHASTAIN MDWS PKWY NW KENNESAW GA 30144 Edgardo Fbregas Board Treasurer/Secretary 5.0 0 X X 0 0 0 Jos Buenaga Ortiz MBA Board Chair 5.0 0 X X 0 0 0 Jos Quiones Board Immediate Past Chair 5.0 0 X X 0 0 0 Lourdes Solares Board Layman Vice Chair 5.0 0 X X 0 0 0 Marla Torres Torres MD Board Medical Vice Chair 5.0 0 X X 0 0 0 Angela Mndez MD Board Director 3.0 0 X 0 0 0 Carlos Tomassinni JD Board Director 3.0 0 X 0 0 0 Carmen Negrn Moure Board Director 3.0 0 X 0 0 0 Charles Juarbe MD ENT Board Director 3.0 0 X 0 0 0 Dennis Santiago MBA Board Director 3.0 0 X 0 0 0 Elena Alvarez Westwood MD Board Director 3.0 0 X 0 0 0 Evelyn Morales Board Director 3.0 0 X 0 0 0 Guillermo Tortolero Luna MD PhD Board Director 3.0 0 X 0 0 0 Ignacio Echenique MD Board Director 3.0 0 X 0 0 0 Javier Bayn Torres JD CPA Board Director 3.0 0 X 0 0 0 Jos A Carreras Rivera MD Board Director 3.0 0 X 0 0 0 Luis B Gonzlez CPA Board Director 3.0 0 X 0 0 0 Luis Ortiz Espinosa MD FAAD Board Director 3.0 0 X 0 0 0 Maria de los Angeles Rodrguez Board Director 3.0 0 X 0 0 0 Marta Snchez Aracil MPHE Board Director 3.0 0 X 0 0 0 Miriam Morales Noriega Board Director 3.0 0 X 0 0 0 Rafael Antonio Munet Maldonado Board Director 3.0 0 X 0 0 0 Roberto Santiago MD Board Director 3.0 0 X 0 0 0 Sixto Perez Garcia MD Board Director 3.0 0 X 0 0 0 Vanessa Marcial MD Board Director 3.0 0 X 0 0 0 Victor Delgado Coln MD Board Director 3.0 0 X 0 0 0 Kael Reicin Chief Financial Officer, Incoming 1.0 60.0 X 14409 864575 85216 Lillian Santos Executive Vice President 55.0 0 X 175343 0 13363 189752 864575 98579 1 false true false 0 1578494 1012908 547012 1328628 4467042 0 0 0 0 0 0 0 0 0 668878 1578494 463291 205587 205587 OTHER GAINS/(LOSSES) 900099 -150 -150 Change in value of pooled funds 900099 -331715 -331715 ERTC Funds 900099 853970 853970 0 0 0 0 522105 5194734 0 0 727692 1030250 1030250 892426 892426 195875 173299 22576 1654873 1289828 84851 280194 121233 97894 3613 19726 220044 179254 5951 34839 149037 114865 10687 23485 294 168 80 46 60 34 17 9 14560 8328 3973 2259 177778 101681 48509 27588 133119 96198 981 35940 94152 80835 3733 9584 1382 1104 5 273 322897 301402 2016 19479 42161 29963 3240 8958 72925 57214 911 14800 175472 148194 961 26317 Medals/Recognition 2759 1954 410 395 Other 1357 961 202 194 0 0 0 0 5302654 4605852 170140 526662 514228 468162 4671828 413992 960049 0 0 0 0 3188 2827 7686145 2087534 5774082 5598611 0 0 120284 4632257 11497602 11661906 260231 430982 178109 258759 0 0 0 20823 438340 710564 X 7840367 8966182 3218895 1985160 11059262 10951342 11497602 11661906 -107920 0 X false true X true false X 5134627 5494088 3708480 4723104 4467042 23527341 0 0 5134627 5494088 3708480 4723104 4467042 23527341 117603 23409738 21553 186218 164355 79545 0 451671 0 153437 0 -88305 -1672 853820 917280 24896292 0 0.9403 0.967 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 153437.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 153437.0; DESCRIPTION - OTHER GAINS/LOSSES, COLUMN A - , COLUMN B - , COLUMN C - -88305.0, COLUMN D - -1672.0, COLUMN E - -150.0, COLUMN F - -90127.0; DESCRIPTION - ERTC FUNDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 853970.0, COLUMN F - 853970.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1361747 1361747 5828681 1764806 4063875 263489 95526 167963 232228 227202 5026 5598611 Due from Affiliates Due from Affiliate 27048 Other Receivables 500 Right of Use Operating Leases 20823 Interest In Pooled Investment Funds Held by ACS 4583886 4632257 Right of Use Assets 20823 20823 X 8057473 2862739 0 2862739 5194734 0 0 5194734 8165393 2862739 0 2862739 5302654 0 0 5302654 Schedule D, Part X, Line 2 The Board of Directors (the Board) evaluates uncertain tax positions that may be material in the financial statements. In addition, the Board determined that the ACS PR currently is being operated substantially in compliance with the applicable requirements of the Puerto Rico Internal Revenue Code and the United States Internal Revenue Code. Accordingly, the Board believes that there is no significant income tax exposure. The ACS PR's tax returns are subject to examination for a period of four years after filing, in Puerto Rico, and three years after filing, in the United States. As of December 31, 2022, the ACS PR was not subject to a tax examination. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FILING ORGANIZATION IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF THE AMERICAN CANCER SOCIETY, INC. (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. Relay for Life 872428 634108 238320 0 0 683 234 4500 180285 MSABC 676083 449213 226870 0 0 0 99 0 169700 3 698861 495173 203688 0 1811 26685 61659 7628 10007 2247372 1578494 668878 0 1811 27368 61992 12128 359992 463291 205587 Schedule G, Part II Relay For Life brings together passionate supporters who embody the American Cancer Society vison to end cancer as we know it, for everyone. This volunteer-led experience unites communities to celebrate cancer survivors, remember loved ones lost to cancer, and raise funds to improve the lives of people with cancer and their families through advocacy, research, and patient support, to ensure everyone has an opportunity to prevent, detect, treat, and survive cancer. Every Relay For Life experience has the same four signature elements: a celebration of cancer survivors, a celebration of caregivers, a luminaria ceremony to honor and remember loved ones, and the opportunity to fight back against cancer. Schedule G, Part II Making Strides Against Breast Cancer is a celebration of courage and hope, a movement uniting communities to end breast cancer as we know it, for everyone. - We are the movement. Over the past three decades, our 3- to 5-mile noncompetitive walks have collectively grown into the nation's largest and most impactful breast cancer movement - providing a supportive community for courageous breast cancer survivors and metastatic breast cancer thrivers, caregivers, and families alike. - We are the hope. Since 1993, the American Cancer Society Making Strides Against Breast Cancer campaign has united communities, companies, and individuals with a collective goal to end breast cancer as we know it, for everyone. Celebrating survivors and thrivers is a key component of the Making Strides experience. - We are the future. Making Strides Against Breast Cancer funds lifesaving breast cancer research and is committed to advancing health equity through essential programs and services, believing that all people have a fair and just opportunity to live a longer, healthier life free from breast cancer. true AMERICAN CANCER SOCIETY INC 3380 CHASTAIN MEADOWS PARKWAY NW STE 200 KENNESAW GA 30144 131788491 501 ( C ) (3) 1000000 Patient Support LIGA PUERTORRIQUENA CONTRA EL CANCER PO Box 191811 San Juan PR 009191811 660205634 501 ( C ) (3) 20000 Patient Support Servicios Preventivos De Salud PO Box 486 San Sebastian PR 00685 660820946 10000 Patient Support 2 1 TRANSPORTATION 341 110959 Screening and Diagostic Cost Assistance 683 353142 Medication Cost Assistance 575 217043 Medical Supply Assistance 151 36753 Lodging Assistance 234 69663 Other Financial Assistance 90 104866 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE GRANT AGREEMENT REQUIRES NARRATIVE AND FINANCIAL REPORTS TO BE FURNISHED BY THE GRANTEE TO ACS PUERTO RICO WITHIN 15 DAYS OF THE FIRST DISBURSEMENT OF GRANT FUNDS. REPORTING THEN CONTINUES ON A QUARTERLY BASIS UNTIL THE GRANTEE HAS EXPENDED ALL FUNDS TRANSFERRED UNDER THE GRANT AGREEMENT. THE NARRATIVE REPORT DESCRIBES THE PROGRESS MADE BY THE GRANTEE TOWARDS ACHIEVING THE STATED GRANT PURPOSES. THE FINANCIAL REPORT SHOWS ACTUAL EXPENDITURES AGAINST THE APPROVED BUDGET AND SHOWS THAT THE GRANTEE HAS COMPLIED WITH THE EXPENDITURE CAP DESCRIBED IN THE AGREEMENT. THESE REPORTS ARE TO BE RETAINED IN THE GRANTEE'S FILES FOR A PERIOD OF NOT LESS THAN SEVEN (7) YEARS AFTER THE EXPIRATION OF THE GRANT PERIOD. false true false false false false false false false Kael Reicin Chief Financial Officer, Incoming 9746 584782 4647 278805 16 988 908 54465 489 29354 15806 948394 0 0 Lillian Santos Executive Vice President 171843 0 3500 0 0 0 8275 0 5088 0 188706 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan A RELATED FILING ORGANIZATION MAINTAINS 457(B) AND 457(F) PLANS AS PART OF THE TOTAL COMPENSATION ARRANGEMENTS FOR CERTAIN EXECUTIVES. THE ORGANIZATION RESTORES MATCHING CONTRIBUTION BENEFITS THAT ARE LOST AS A RESULT OF TAX RESTRICTIONS ON THE FILING ORGANIZATION'S 403(B)PLAN IN THE 457(B) AND 457(F) PLANS. AS PART OF THE COMPENSATION COMMITTEE (THE "COMMITTEE") RESPONSIBILITIES, THE COMMITTEE CONSIDERS THE NEW AND TOTAL VALUES OF ALL 457(F) BENEFITS AS PART OF THE TOTAL COMPENSATION FOR EACH PARTICIPATING EXECUTIVE. THE COMMITTEE PROCESS IS FULLY DESCRIBED IN SCHEDULE O OF ACS' FORM 990. Schedule J, Part I, Line 3 THE PROCEDURES FOR REVIEWING AND DETERMINING COMPENSATION OF THE INDIVIDUALS DISCLOSED ON PART VII AND SCHEDULE J 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. 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 AND A NON-QUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THE CHANGES ARE CAUSED BY SEVERAL FACTORS, INCLUDING ADDITIONAL YEARS OF SERVICE, CHANGES IN BASE SALARY, AND 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 AMERICAN CANCER SOCIETY OF PUERTO RICO, INC. IS CURRENTLY SUBJECT TO A MANAGEMENT AGREEMENT WITH ACS. THE MANAGEMENT AGREEMENT CHARGES ACS WITH THE DAY-TO-DAY MANAGEMENT INCLUDING OVERSIGHT AND MANAGEMENT OF THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC. LEADERSHIP. AS SUCH, THE COMPENSATION OF THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC.'S TOP MANAGEMENT AND FINANCIAL OFFICIALS ARE DETERMINED AND EVALUATED BY ACS' CHIEF EXECUTIVE OFFICER SIMILAR TO THAT OF BUSINESS UNITS WITHIN ACS. Form 990, Part VI, Line 3 Delegation of management duties ACS (REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER) HAS OVERSIGHT RESPONSIBILITY FOR THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC. (REPRESENTED BY ITS EXECUTIVE VICE PRESIDENT). THIS RESPONSIBILITY INCLUDES REVIEW AND APPROVAL OF OPERATING BUDGETS, MAJOR EXPENDITURES, MAJOR CAPITAL PROJECTS, AND EXECUTIVE DIRECTOR COMPENSATION. SERVICES PROVIDED ALSO INCLUDE MANAGEMENT AND STRATEGIC GUIDANCE. Form 990, Part VI, Line 6 Classes of members or stockholders THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC. IS A PUERTO RICO NONPROFIT CORPORATION WHOSE SOLE CORPORATE MEMBER IS ACS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACS, AS THE SOLE CORPORATE MEMBER OF THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC. HAS THE SOLE AUTHORITY TO ELECT MEMBERS OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE ANNUAL OPERATING BUDGET OF THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC. IS APPROVED BY ACS, ITS SOLE CORPORATE MEMBER. 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. THEN, PRIOR TO FILING WITH THE IRS, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS' FINANCE COMMITTEE. THE EXECUTIVE VICE PRESIDENT CONDUCTS A DETAILED REVIEW OF THE FORM 990 WITH THE COMMITTEE MEMBERS. 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 ACS MAINTAINS A WRITTEN CONFLICT OF INTEREST (COI) POLICY, WHICH 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 ACS TAKES ITS MISSION TO SAVE LIVES SERIOUSLY AND THEREFORE WORKS TO ENSURE THAT THE RESOURCES ENTRUSTED TO IT BY THE PUBLIC ARE USED TO FULFILL OUR MISSION AND ARE OTHERWISE PROTECTED. ACSGANIZATIONAL GOVERNANCE STRUCTURE AND SYSTEM DEPLOY THE PROPER CHECKS AND BALANCES, INCORPORATE THE INPUT OF APPROPRIATE EXPERTS ON DECISION MAKING, AND ASSERT DISCIPLINE OF STRATEGIC OVERSIGHT OVER BOTH THE OPERATIONS AND THE CONDUCT OF EMPLOYEES. THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC.'S CONFLICT OF INTEREST POLICY (WHICH CAN BE FOUND IN THE GOVERNANCE PRACTICES SECTION) AND 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. THE AMERICAN CANCER SOCIETY OF PUERTO RICO, INC.'S OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. AMERICAN CANCER SOCIETY INC 3380 CHASTAIN MEADOWS PARKWAY NW STE 200 KENNESAW GA 30144 131788491 ELIMINATE CANCER NY 501(c)(3) 7 NA false ACS DEVELOPMENT I COMPANY INC 3380 CHASTAIN MEADOWS PARKWAY NW STE 200 KENNESAW GA 30144 465439010 SUPPORT ACS GA 501(c)(3) Type I ACS INC false ACS DEVELOPMENT COMPANY II INC 3380 CHASTAIN MEADOWS PARKWAY NW STE 200 KENNESAW GA 30144 821993189 SUPPORT ACS GA 501(c)(3) Type I ACS INC false ACS CAPITAL INC 3380 CHASTAIN MEADOWS PARKWAY NW STE 200 KENNESAW GA 30144 425429467 SUPPORT ACS GA 501(c)(3) Type I ACS CAN false ACS CANCER ACTION NETWORK INC 655 11TH STREET NW SUITE 503 WASHINGTON DC 20004 522340031 ELIMINATE CANCER DC 501(c)(4) ACS INC false false true true false false false false false false false false false false false false true false false false AMERICAN CANCER SOCIETY INC P 2757007 FMV AMERICAN CANCER SOCIETY INC C 1012908 FMV AMERICAN CANCER SOCIETY INC B 1000000 FMV