2024-09-10T07:22:19-05:00 2023-12-31 BDO USA 421 Fayetteville Street Suite 300 Raleigh NC 27601 990 2023-01-01 465429467 ACS CAPITAL INC % ROBERT C COOK ACSC 8002272345 270 PEACHTREE ST NW Suite 1300 ATLANTA GA 303031246 ROBERT C COOK PRESIDENT 8002272345 2024-09-06 true true SANDRA L FEINSMITH P01064157 9192781936 2024-09-06 2023 2024-08-08 14:25:15Z X ROBERT C COOK 270 PEACHTREE ST NW 1300 ATLANTA GA 303031246 123885 false X WWW.CANCER.ORG X 2014 GA TO SUPPORT THE MISSION AND OPERATIONS OF THE AMERICAN CANCER SOCIETY, INC. (ACS) THROUGH CAPITAL INVESTMENTS AND LENDING ACTIVITIES. X 5 0 0 0 0 0 0 0 0 0 171973 123885 0 0 171973 123885 0 0 0 0 0 0 0 0 0 267 0 267 0 171706 123885 15766459 9782654 1698978 1698978 14067481 8083676 TO SUPPORT THE MISSION AND OPERATIONS OF ACS THROUGH CAPITAL INVESTMENTS AND LENDING ACTIVITIES. false false 0 0 0 CAPITAL INVESTMENT AND LENDING ACTIVITIES TO SUPPORT ACS' MISSION AND OPERATIONS. 0 true false false false false false false false false false false false false true 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 true false true false false false true 0 0 0 false false false false false false false false false false false false X 5 0 false false false false false false false true false false false true true true true true true false false false GA X ROBERT C COOK 8002272345 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 KAREN E KNUDSEN PHD DIRECTOR 1.0 62.0 X 0 1404895 115406 MICHAEL L NEAL SECRETARY/TREASURER 1.0 57.0 X 0 830990 98156 LISA A LACASSE VICE PRESIDENT & DIRECTOR 1.0 55.0 X X 0 707628 59405 JOHN WOODWARD DIRECTOR 1.0 57.0 X 0 552699 98222 PAMELA G TRAXEL DIRECTOR 1.0 55.0 X 0 348385 46369 MARISSA P BROWN DIRECTOR 1.0 55.0 X 0 351140 41892 ROBERT C COOK PRESIDENT 1.0 57.0 X 0 241211 49412 0 4436948 508862 0 false true false 0 0 0 123885 123885 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 123885 123885 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 421664 500194 0 0 0 0 0 0 0 0 14086256 7853020 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1258539 1429440 15766459 9782654 0 0 0 0 1698978 1698978 0 0 0 0 0 0 0 0 0 0 0 0 1698978 1698978 X 13988951 7926616 78530 157060 14067481 8083676 15766459 9782654 X 123885 -6107690 X false true X false false X X 1 AMERICAN CANCER SOCIETY INC 131788491 7 true 0 0 1 0 0 0.00000 true false false false false false false false false false false false false false false false false SCHEDULE A, PART IV, SECTION B, LINE 1- POWER TO ELECT OR APPOINT THE FILING ORGANIZATION EXISTS TO SUPPORT ACS THROUGH CAPITAL INVESTMENT AND LENDING ACTIVITIES. TWO OF THE DIRECTORS OF THE FILING ORGANIZATION ARE STAFFED POSITIONS OF ACS. THE OTHER THREE DIRECTORS, THAT REPRESENT THE MAJORITY, ARE STAFFED POSITIONS OF THE AMERICAN CANCER SOCIETY CANCER ACTION NETWORK, INC. (ACS CAN), WHICH IS CONTROLLED BY ACS. BASED ON THESE FACTS, ACS EFFECTIVELY CONTROLS THE FILING ORGANIZATION'S ACTIVITIES. FUNDS HELD BY ACS 1429440 1429440 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 DIRECTOR 0 889810 0 512736 0 2349 0 83805 0 31601 0 1520301 0 0 MICHAEL L NEAL SECRETARY/TREASURER 0 519608 0 279156 0 32226 0 75940 0 22216 0 929146 0 0 LISA A LACASSE VICE PRESIDENT & DIRECTOR 0 458314 0 237257 0 12057 0 53458 0 5947 0 767033 0 0 JOHN WOODWARD DIRECTOR 0 399788 0 151910 0 1001 0 70664 0 27558 0 650921 0 0 PAMELA G TRAXEL DIRECTOR 0 285709 0 61835 0 841 0 35722 0 10647 0 394754 0 0 MARISSA P BROWN DIRECTOR 0 268577 0 81383 0 1180 0 19800 0 22092 0 393032 0 0 ROBERT C COOK PRESIDENT 0 199414 0 41074 0 723 0 26160 0 23252 0 290623 0 0 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. 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. 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. NMTC LOAN FORGIVENESS 2023-09-15 6107690 BOOK VALUE 131788491 AMERICAN CANCER SOCIETY INC 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 501(C)(3) false false false false FORM 990, PART VI, LINE 8B: THE ORGANIZATION HAD NO COMMITTEES DURING THE TAX YEAR. FORM 990, PART VI, LINE 11B: THE FILING ORGANIZATION IS CONTROLLED BY ACS. MANAGEMENT, IN CONJUNCTION WITH AN INDEPENDENT ACCOUNTING FIRM, PREPARES AND REVIEWS THE FORM 990. PRIOR TO FILING, THE RETURN IS SHARED WITH ALL MEMBERS THAT COMPRISE THE GOVERNING BODY. FORM 990, PART VI, LINE 12C: THE FILING ORGANIZATION HAS NEVER HAD AND DOES NOT CURRENTLY HAVE EMPLOYEES. THE EMPLOYEES REPORTED ON SCHEDULE J ARE EMPLOYEES OF ACS CAN AND ACS. ACS CAN CONTROLS THE FILING ORGANIZATION AND ACS IS A RELATED PARTY OF THE FILING ORGANIZATION. ACS CAN AND ACS BOTH MAINTAIN A CONFLICT OF INTEREST (COI) POLICY, WHICH COVERS ALL EMPLOYEES AND AFFILIATES OF ACS AND ACS CAN. 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: 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: THE FILING ORGANIZATION'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS (WHICH CAN BE FOUND IN THE FINANCIAL INFORMATION SECTION) AND CONFLICT OF INTEREST POLICY (WHICH CAN BE FOUND IN THE GOVERNANCE PRACTICES SECTION) ARE MADE AVAILABLE TO THE GENERAL PUBLIC BY POSTING TO ITS WEBSITE AT WWW.CANCER.ORG. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NMTC FORGIVENESS - ($6,107,690) 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. CANCER PR 501(C)(3) 7 ACS INC false ACS DEVELOPMENT I COMPANY INC 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 465439010 SUPPORT ACS GA 501(C)(3) 12 TYPE I ACS INC false false false false false false false false false false false false false false false false false true true false AMERICAN CANCER SOCIETY INC R 6107690 FMV