2025-10-14T16:36:20+00:00 2024-12-31 135381590 BDO USA 421 FAYETTEVILLE ST STE 300 RALEIGH NC 276011776 990 2024-01-01 465439010 ACS DEVELOPMENT COMPANY I INC ACSD 8002272345 270 PEACHTREE ST NW 1300 ATLANTA GA 303031246 SHANE JACOBSON CEO 8002272345 2025-10-14 true SANDRA L FEINSMITH P01064157 9197549370 2025-09-26 2024 2025-03-06 01:10:19Z SHANE JACOBSON 270 PEACHTREE ST NW 1300 ATLANTA GA 303031246 481038 false X WWW.CANCER.ORG X 2014 GA TO SUPPORT THE AMERICAN CANCER SOCIETY, INC. (ACS) BY DEVELOPING, OWNING AND OPERATING REAL PROPERTIES FOR USES IN THE FURTHERANCE OF THE MISSION OF ACS. 3 0 0 0 0 34900000 62500 0 0 0 0 418538 418538 35318538 481038 0 0 0 0 0 189776 0 0 0 332030 1108227 332030 1298003 34986508 -816965 49430517 41770649 0 83279 49430517 41687370 TO SUPPORT ACS BY DEVELOPING, OWNING AND OPERATING REAL PROPERTIES FOR USES IN THE FURTHERANCE OF THE MISSION OF ACS. false false 999681 0 418538 Real property holdings - ACS Development Company I, Inc. holds and maintains real property for uses in furtherance of the mission of ACS. 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 the right cancer care is far from home. 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. 999681 true true false false false false false false false false true 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 false false false false true false false false false true X 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 false true true true true true true false false false false GA X KAEL REICIN 8002272345 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 KAREN E KNUDSEN PHD PRESIDENT & DIRECTOR, OUTGOING 1.0 62.0 X X 0 2189371 53274 ROBERT C COOK SECRETARY & DIRECTOR 1.0 57.0 X X 0 252306 59779 WAYNE A I FREDERICK MD MBA FACS PRESIDENT & DIRECTOR 1.0 62.0 X X 0 601730 0 JOHN B WOODWARD DIRECTOR 1.0 57.0 X 0 641450 67657 KAEL REICIN TREASURER 1.0 61.0 X 0 1273730 48911 LAURISA CURRAN ASSISTANT SECRETARY 1.0 56.0 X 0 310905 46194 MICHAEL L NEAL VICE PRESIDENT 1.0 57.0 X 0 977147 43185 TIMOTHY B PHILLIPS ASSISTANT SECRETARY, OUTGOING 1.0 56.0 X 0 677507 15644 0 6924146 334644 false true false Venable LLP PO Box 62727 Baltimore MD 212642727 Legal Services 110289 1 62500 62500 0 0 0 0 0 418538 418538 0 418538 418538 0 0 0 0 0 0 0 0 481038 418538 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 177956 117830 60126 0 0 0 0 0 0 0 0 0 11820 7820 4000 0 0 0 0 0 118764 71258 47506 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 129 77 52 0 14183 8654 5529 0 0 0 0 0 505343 339038 166305 0 613 368 245 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 282567 282567 0 0 0 0 0 0 Other Expenses 186628 172069 14559 0 0 0 0 0 1298003 999681 298322 0 0 0 0 0 0 0 0 0 34900000 0 0 0 0 0 0 0 0 0 0 0 1784678 1567986 14521497 2627262 12141193 11894235 0 0 0 0 0 0 604646 28308428 49430517 41770649 0 83279 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 83279 X 49430517 41687370 0 0 0 0 0 0 0 0 49430517 41687370 49430517 41770649 X -816965 -6926182 X false true 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 2590437 8513878 69964 30206 39758 6675 6619 56 0 0 0 11894235 INTEREST IN POOLED INVESTMENTS HELD BY ACS 314283 ASSET HELD FOR SALE 27994145 28308428 0 X 0 0 0 0 0 0 0 0 0 0 0 0 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 AS OF DECEMBER 31, 2024 AND 2023. ACS BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. true true false false false false false false false WAYNE A I FREDERICK MD MBA FACS PRESIDENT & DIRECTOR 0 601730 0 0 0 0 0 0 0 0 0 601730 0 0 ROBERT C COOK SECRETARY & DIRECTOR 0 204579 0 46862 0 865 0 35770 0 24009 0 312085 0 0 KAREN E KNUDSEN PHD PRESIDENT & DIRECTOR, OUTGOING 0 929204 0 1028608 0 231559 0 20700 0 32574 0 2242645 0 107804 JOHN B WOODWARD DIRECTOR 0 420343 0 220047 0 1060 0 39181 0 28476 0 709107 0 0 TIMOTHY B PHILLIPS ASSISTANT SECRETARY, OUTGOING 0 145619 0 295916 0 235972 0 8150 0 7494 0 693151 0 0 LAURISA CURRAN ASSISTANT SECRETARY 0 240762 0 69663 0 480 0 18486 0 27708 0 357099 0 0 MICHAEL L NEAL VICE PRESIDENT 0 544301 0 390246 0 42600 0 21470 0 21715 0 1020332 0 0 KAEL REICIN TREASURER 0 682942 0 534208 0 56580 0 20894 0 28017 0 1322641 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 EMPLOYED AND 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 4a Severance or change-of-control payment TIMOTHY B. PHILLIPS: OTHER REPORTABLE COMPENSATION (PART II, Column B(III)) INCLUDES A SEVERANCE PAYMENT OF $214,626. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan INDIVIDUALS DISCLOSED ON SCHEDULE J, PART II OF THE FORM 990 ARE EMPLOYED BY 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 HUMAN CAPITAL 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. Form 990, Part V, Line 2a NUMBER OF EMPLOYEES REPORTED ON FORM W-3 FORM W-2S WERE PROCESSED BY ACS ON BEHALF OF ACS DEVELOPMENT COMPANY I, INC. Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION THE INDIVIDUALS REPORTED ON PART VII AND SCHEDULE J ARE EMPLOYED AND 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 13 Line 14 WHISTLE BLOWER POLICY/WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THE FILING ORGANIZATION IS CONTROLLED BY ACS. THE EMPLOYEES DISCLOSED ON SCHEDULE J, PART II OF THE FORM 990 ARE EMPLOYEES OF ACS. ACS MAINTAINS A WHISTLE BLOWER POLICY, WHICH COVERS ALL OF ITS EMPLOYEES AND AFFILIATES. ACS ALSO MAINTAINS DOCUMENT RETENTION AND DESTRUCTION AND GIFT ACCEPTANCE POLICIES. THE FILING ORGANIZATION, IN PRACTICE, FOLLOWS THE POLICIES 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 or stockholders 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 or stockholders 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 INDIVIDUALS REPORTED ON SCHEDULE J ARE EMPLOYED BY 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 AND RISK 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 AND RISK 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. Form 990, Part IX, Line 9 Salary Expense Salaries and related expenses are for the filing organization, which is controlled by ACS; employees incurring these expenses receive W-2s from ACS. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Market Adjustment - -6926182; ACS CANCER ACTION NETWORK INC 655 15TH STREET NW STE 503 WASHINGTON DC 20005 522340031 ELIMINATE CANCER DC 501(c)(4) ACS INC false AMERICAN CANCER SOCIETY INC 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 131788491 ELIMINATE 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) Type I ACS INC false AMERICAN CANCER SOCIETY INC PUERTO RICO URB LA MRCD 566 CLL ALVERIO HATO REY PR 00918 660321594 ELIMINATE CANCER PR 501(c)(3) 7 ACS INC false ACS CAPITAL INC 270 PEACHTREE ST NW STE 1300 ATLANTA GA 303031246 465429467 SUPPORT ACS GA 501(c)(3) Type I ACS CAN false false false false false false false false false false true false false false false true true false false false AMERICAN CANCER SOCIETY INC P 414641 FMV AMERICAN CANCER SOCIETY INC J 418538 FMV AMERICAN CANCER SOCIETY INC O 189776 FMV