2011-07-08T08:55:16-05:00 2010-08-31 ERNST & YOUNG US LLP 1901 6TH AVENUE NORTH SUITE 1200 BIRMINGHAM AL 35203 990 2009-09-01 131788491 American Cancer Society Inc National Home Office AMER 8002272345 250 Williams Street NW Atlanta GA 30303 Catherine E Mickle 2011-06-30 2052512000 2009 2016-02-24 21:20:13Z Dr John Seffrin 250 Williams Street NW Atlanta GA 30303 785989516 false 0580 X www.cancer.org X 1922 NY TO ELIMINATE CANCER AS A MAJOR HEALTH PROBLEM BY PREVENTING CANCER, SAVING LIVES, AND DIMINISHING SUFFERING FROM THE DISEASE, THROUGH RESEARCH, EDUCATION, ADVOCACY, AND SERVICE. 43 43 1848 3000000 73527 72527 344864386 368976523 10673411 2620715 8321673 6245561 11408829 13765094 375268299 391607893 119613979 116143759 0 0 107062403 98253713 10126022 7975631 42491493 154422628 157013009 391225032 379386112 -15956733 12221781 1573900083 1534908713 1065890836 1013730894 508009247 521177819 The American Cancer Society is the nationwide community-based voluntary health organization dedicated to eliminating cancer as a major health problem by preventing cancer, saving lives, and diminishing suffering from cancer, through research, education, advocacy, and service. false false 152958522 111844410 9813363 RESEARCH PROGRAMS PROVIDE FINANCIAL SUPPORT TO ACADEMIC INSTITUTIONS AND SCIENTISTS TO SEEK NEW KNOWLEDGE ABOUT THE CAUSES, PREVENTION, AND CURE OF CANCER AND TO CONDUCT EPIDEMIOLOGIC AND BEHAVIORAL STUDIES. GRANTS TO AFFILIATES $4,736,087 DONATED SERVICES - SEE SCHEDULE O 71136188 995132 525227 PATIENT SUPPORT PROGRAMS ASSIST CANCER PATIENTS AND THEIR FAMILIES IN AN EFFORT TO EASE THE BURDEN OF THE DISEASE. GRANTS TO AFFILIATES: $25,683,833 DONATED SERVICES - SEE SCHEDULE O 47224874 2167468 2315386 PREVENTION PROGRAMS, DERIVED IN PART ON OUR CANCER RESEARCH, PROVIDE THE PUBLIC AND HEALTH PROFESSIONALS WITH INFORMATION AND EDUCATION TO PREVENT CANCER OCCURRENCE AND TO REDUCE THE RISK OF DEVELOPING CANCER. 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RECOGNIZING THE POWER OF ADVOCACY TO ACCOMPLISH ITS MISSION, THE AMERICAN CANCER SOCIETY SUPPORTS LIMITED LOBBYING ACTIVITIES PRIMARILY THROUGH GRANTS TO OTHER ORGANIZATIONS TO ACHIEVE EVIDENCE BASED POLICY AND LEGISLATIVE SOLUTIONS DESIGNED TO ELIMINATE CANCER AS A MAJOR HEALTH PROBLEM. 31193130 903908 821379 685518 32232899 20047847 14050122 -1367807 1006855 530177 31193130 0.06000 0.94000 false false 543158 543158 5431577 1726146 3705431 21422017 6227037 15194980 81945435 65148529 16796906 9185395 4731709 4453686 40694161 DUE FROM AFFILIATES 266794439 PLANNED GIVING ASSETS HELD 243589287 BENEFICIAL INTERESTS IN TRUSTS 14475723 COLLATERAL RECD UNDER SEC LDNG 109991848 OTHER RECEIVABLES 3573130 638424427 0 INVESTMENTS HELD FOR AFFILIATES 598895383 PAYABLE UNDER SECURITIES LENDING PR 109991848 GIFT ANNUITY LIABILITY 25559934 DEFERRED RENT PAYABLE 14560742 749007907 391607893 379386112 12221781 940931 655000 1012589 2608520 14830301 396118800 940931 4591726 8701265 14233922 381884878 899808 8823207 9723015 391607893 380599089 3936726 3936726 376662363 899808 1823941 2723749 379386112 INTENDED USE OF ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 5 THE FILING ORGANIZATION MAINTAINS ENDOWMENT FUNDS IN PERPETUITY. 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30000 OUTREACH PROJECT NATIONAL MEDICAL ASSOCIATION 8403 COLESVILLE RD STE 920 N/A SILVER SPRING MD 20910 536010805 501C3 10000 BREAST CANCER EDUCATION PATIENT ADVOCATE FOUNDATION 421 BUTLER FARM RD N/A HAMPTON VA 23666 541806317 501C3 800000 CASE MANAGEMENT CAMPAIGN FOR TOBACCO FREE KIDS 1400 I ST NW STE 1200 N/A WASHINGTON DC 20005 521969967 501C3 830000 SMOKING PREVENTION AND CESSATION FRIENDS OF CANCER RESEARCH 2231 CRYSTAL DR STE 200 N/A ARLINGTON VA 22202 521983273 501C3 7500 CANCER RESEARCH STRATEGIES MOREHOUSE SCHOOL OF MEDICINE 720 WESTVIEW DR SW N/A ATLANTA GA 30310 581438873 501C3 116480 PREVT AND EARLY DET AND TREAT OF CANCER MOUNT SINAI SCHOOL OF MEDICINE ONE GUSTAVE L LEVY PLACE BOX 1070 NEW YORK NY 10029 136171197 501C3 40000 RESEARCH SYMPOSIUM NATIONAL CANCER INSTITUTE APPLIED RESEARCH PROGRAM 6130 EXECUTIVE BLVD EPNRM 4005 ROCKVILLE MD 20892 520858115 govt. 100000 MEDICAL EXPENDITURE PANEL SURVEY RESEARCHAMERICA 1101 KING ST STE 250 N/A ALEXANDRIA VA 22314 521609875 501C3 7500 SPONSORSHIP NATL ASSOC OF BLACK JOURNALIST 8701A ADELPHI RD N/A ADELPHI MD 20783 521266959 501c3 15000 CANCER EDUCATION PUBLIC HEALTH LAW CENTER INC 875 SUMMIT AVE N/A ST PAUL MN 55105 411896367 501C3 10000 TOBACCO CONTROL PROFESSIONAL BEAUTY ASSOCIATION 15825 N 71ST ST STE 100 N/A SCOTTSDALE AZ 85254 201585064 501C6 22491 LOOK GOOD FEEL BETTER CANCER EDUCATION CONSORTIUM 80 WEST MADISON AVENUE N/A DUMONT NJ 07628 043598412 501C3 6000 CANCER RESEARCH SYMPOSIUM YMCA 101 N WACKER DR N/A CHICAGO IL 60606 363258696 501C3 35000 GRANT APPLICATION DEVELOPMENT NATIONAL COSMETOLOGY ASSOC 401 N MICHIGAN AVE 1900 N/A CHICAGO IL 60611 201585064 501c6 31250 LOOK GOOD FEEL BETTER ASCO 2318 MILL ROAD STE 800 N/A ALEXANDRIA VA 22314 311667995 501C3 10000 CANCER PREVENTION AND MGMT SOC FOR RES ON NICOTINE AND TOBACCO 2810 CROSSROADS DR 3800 N/A MADISON WI 53718 521906424 501C3 10000 TREATMENT OF TOBACCO DEPENDENCE INSTITUTE FOR ALTERNATIVE FUTURES 100 NORTH PITT ST STE 235 N/A ALEXANDRIA VA 22314 521159807 501C3 70000 REDUCING DISPARITIES AMERICAN COLLEGE OF SURGEONS PO BOX 92425 N/A CHICAGO IL 60675 362192800 501C3 1314424 NATIONAL CANCER DATABASE NATIONAL HISPANIC MEDICAL ASSN 1411 K ST NW STE 1100 N/A WASHINGTON DC 20005 521884446 501C6 10000 ANNUAL MEETING SPONSORSHIP UNIV OF MISSOURI KANSAS CITY 310 JESSE HALL N/A COLUMBIA MO 65211 436003859 501C3 12960 LYMPHODEMA CONFERENCE THOMAS JEFFERSON UNIVERSITY DEPT OF FAMILY AND COMM MEDICINE SCOTT BUILDING SUITE 528 PHILADELPHIA PA 19107 231352651 501C3 68126 COLORECTAL TOOLKIT MANUAL AMER COLLEGE OF PREVENTIVE MEDICINE 1307 NEW YORK AVE NW STE 200 N/A WASHINGTON DC 20005 231722119 501C3 11491 ANNUAL MEETING SPONSORSHIP C CHANGE 1776 EYE ST NW STE 900 N/A WASHINGTON DC 20006 161641769 501C3 1000000 CANCER CONTROL INITIATIVES ACTION ON SMOKING AND HEALTH 701 4TH ST NW 3RD FLOOR N/A WASHINGTON DC 20001 132603590 501C3 10000 FRAMEWORK CONVENTION ALLIANCE UNIVERSITY OF MISSOURI 5100 ROCKHILL ROAD SCHOOL OF PHARMACY KANSAS CITY MO 64110 436003859 501C3 20000 CONFERENCE SPONSORSHIP 231 4 Description of Organization's Procedures for Monitoring the Use of Grants Schedule I, Part I, Line 2 PROGRESS REPORTS Progress reports, both non-technical and scientific, are submitted each year within six weeks of the first and subsequent anniversaries of the start date of the grant, and final reports are due within six weeks after the grant has terminated. The scientific report includes the (a) objective/hypothesis of the project, (b) the progress made toward specific aims in the original application, (c) the relevance and results to prevention, diagnosis, and treatment of cancer, (d) publications submitted, and (e) a list of patents granted if applicable. Non-technical reports are a summary of progress in the language that a donor or volunteer with no scientific background would understand. Annual Reports are reviewed by volunteer peer reviewers and kept with the grant file. Final reports are reviewed by appropriate American Cancer Society staff. The non-technical reports are printed and distributed to staff and the volunteer advisors. FINANCIAL REPORTS Following the termination date of the grant, institutions are required to file a final report of expenditures. Both the principal investigator as well as the institution's financial officer must sign submitted reports. If a financial report reflects an unexpended balance at the end of the grant period, the institution must return these funds to the Society. The report of expenditures includes the following: - Summary of expenditures detailed by salaries, fringe benefits, supplies, equipment, travel, and miscellaneous - Indirect costs - Signature of University/Institution Financial Officer and Investigator - Signature of American Cancer Society Reviewer Reports of Expenditure for all research and health professional training grants are reviewed by appropriate American Cancer Society staff. Reports are reviewed for numerical accuracy, disallowed expenditures, and verification that the indirect cost rate is applied appropriately. A grant account is not considered finalized until all grant expenditures have been approved and accounted for, including the return of any unexpended funds or outstanding payments due. X X X X true true false false false false false false false John R Seffrin 587477 53407 0 0 1493769 135797 108230 9839 11544 1049 2201020 200092 163937 14903 Catherine E Mickle 263958 28795 0 0 8497 927 38679 4220 8571 935 319705 34877 0 0 Greg Bontrager 438460 0 0 0 76647 0 166108 0 1184 0 682399 0 0 0 Joe Cahoon 371908 0 0 0 41858 0 255518 0 7467 0 676751 0 0 0 Terry Music 344795 0 0 0 97195 0 238614 0 14473 0 695077 0 0 0 Frank S Hale 216686 23638 0 0 2029 221 53242 5808 10844 1183 282801 30850 0 0 Otis Brawley 390664 0 0 0 1372 0 29167 0 2699 0 423902 0 0 0 Robert Mitchell 229511 0 0 0 152957 0 98282 0 8370 0 489120 0 0 0 Victor Vogel 344362 0 0 0 2049 0 8680 0 7503 0 362594 0 0 0 Michael Stefanek 249114 0 0 0 72990 0 0 0 10215 0 332319 0 0 0 Gerard J Fischer 281430 0 0 0 39221 0 164794 0 3300 0 488745 0 0 0 Elane Stock 283640 0 0 0 798 0 11600 0 12604 0 308642 0 0 0 Supplemental Compensation Information Schedule J, Part I, Line 4b The filing organization maintains a Supplemental Executive Retirement Plan ("SERP") as part of the total compensation arrangements for certain executives. The SERP is designed to restore certain benefits that are lost as a result of tax restrictions on benefits payable from the tax-qualified defined benefit retirement plan. As part of the Compensation Committee (the "Committee") responsibilities, the Committee considers the new and total values of all SERP benefits as part of the total compensation for each participating executive. The Committee process is fully described in Schedule O as related to Part VI, Line 15. Included in Column B(III) is an amount representing the current year change in actuarial value of benefits. With the exception of Seffrin, no amounts were actually paid to the eligible executives during the year. The individuals listed below participated in a supplemental nonqualified retirement plan. The amount of the supplemental executive retirement plan (SERP) benefit is noted next to the name of each individual: John Seffrin: $115,460 Catherine Mickle: $9,123 Greg Bontrager: $75,945 Joe Cahoon: $40,906 Terry Music: $94,337 Frank S Hale: $1,887 Robert Mitchell: $17,275 Gerard Fischer: $38,043 In 2001, the volunteer members of the Compensation Committee of the American Cancer Society's National Board of Directors approved a supplemental SERP agreement for John Seffrin in order to preserve management stability, establish a foundation for succession planning, and in acknowledgement of environmental market factors identified by external independent compensation consultant. The terms of that agreement were met and the value of the agreement was paid in return. This amount is included in column B(iii). Robert Mitchell received severance pay of $135,095 in 2009. Michael Stefanek received severance pay of $72,542 in 2009. JACE OUTLAW SON-IN-LAW OF TERRY MUSIC 85335 COMPENSATION false X COSMETIC KITS 0 14855500 COST/SELLING PRICE X WIGS 0 1881016 COST/SELLING PRICE false true true SUPPLEMENTAL INFORMATION Schedule M, Part I, Line 32b Cars for a Cure is a program which encourages individuals to donate their car, truck, motorcycle, newer boat on a trailer, RV, and/or motor home to the American Cancer Society. The American Cancer Society uses a third party auction vendor to sell the donated items. The proceeds from the sale are then used for the American Cancer Society's mission. The Cars for a Cure program is managed centrally by the American Cancer Society, Inc. (National Home Office). The National Home Office uses one of its chartered divisions to perform the administrative functions of the Cars for a Cure program. As a result, forms 8282, 8283 and 1098-C, which are all required to be filed with the IRS in connection with the receipt and sale of these non-cash contributions, are filed using the chartered division's Employer Identification Number rather than the filing organization's Employer Identification Number. Description of Other Program Services Part III, Line 4D Detection and treatment programs seek to find cancer before it is clinically apparent and provide information and education about options for treatment, a cure, recurrence, symptom management, and pain control. Grants to Affiliates $4,470,383 Donated Services Part III, Lines 4A-4D 4a: Donated services provided by scientific peer reviewers consisting of medical doctors, Ph.D's, professors, biomedical and psychosocial professionals, social welfare service providers, and other service providers total 23,800 hours valued at $1,710,454. 4b: Donated advertising production, magazine space, public service announcements and in-store advertising materials from various retail and professional organizations in support of cancer patients. Also included are donated airline travel miles for support of pediatric cancer patients. Total value of services for patient support is $632,500. 4c: Donated advertising production, magazine space, public service announcements and in-store advertising materials from various retail and professional organizations valued at $629,145 in support of preventing cancer occurrence and risk of developing the disease. 4d: Donated advertising production, magazine space, public service announcements and in-store advertising materials from various retail and professional organizations valued at $183,622 in support of detection and treatment programs. Supplemental Information Part V, Lines 7C, 7D, and 7H & Schedule M, Line 29 The Cars for a Cure program is managed centrally by the American Cancer Society, Inc. (National Home Office). The National Home Office uses one of its chartered divisions to perform the administrative functions of the Cars for a Cure program. As a result, forms 8282, 8283 and 1098-C, which are all required to be filed with the IRS in connection with the receipt and sale of these non-cash contributions, are filed using the chartered division's Employer Identification Number rather than the filing organization's Employer Identification Number. Explanation of Members and Their Rights Part VI, Lines 6, 7A & 7B Certain business affairs of the filing organization are under the oversight of the National Assembly, which consist of delegates elected by affiliate divisions, delegates of the filing organization's governing body, past officer delegates and honorary life members. The National Assembly is responsible for the election of the filing organization's governing body, volunteer officers, the nominating committee, past officer delegates, honorary life members. In addition, the National Assembly is responsible for approval of changes to the filing organization's organizing documents, including its articles of incorporation and bylaws. Process Used to Review 990 by Management &/or Governing Body Part VI, Question 11a Management prepares and reviews the Form 990. Then, prior to filing with the IRS, the Form 990 is provided to the Board of Directors' Finance/Audit Committee;and the CFO 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. Process to Monitor Transactions for Conflict of Interest Part VI, Question 12C The American Cancer Society 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, 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 written questionnaire each year disclosing any known conflicts. The 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, 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. Office & Positions for Which Process was Used, & Year Process Was Begun Part VI, Questions 15A & 15B The American Cancer Society uses an independent Compensation Committee ("the Committee") to determine compensation for the Chief Executive Officer ("CEO") and all Disqualified Persons (defined below), which includes other officers and all key employees. The Committee discharges the duty of the Board of Directors (the "Board") in fulfilling the Board's oversight responsibilities for determining the adequacy and reasonableness of the compensation and benefits paid to the CEO. This Committee fulfills the same responsibilities regarding other employees or individuals associated with the American Cancer Society who the Committee determines to be or to have been at any time during the preceding five years in a position to exercise substantial influence over the affairs of the American Cancer Society within the meaning of section 4958 of the Internal Revenue Code and the regulations promulgated thereunder ("Disqualified Persons"). The Committee operates under a charter, which provides that in the discharge of its duties the Committee will: (a) Conduct an annual review of and comment on the CEO's performance against defined goals; (b) Review annually the CEO's compensation and benefits in relation to the marketplace and relevant independent data; (c) Revise if necessary the CEO's performance goals; (d) Decide on any changes in the CEO's compensation and/or benefits (including retirement benefits or issues relating to retirement) or in his or her employment agreement; (e) Identify the filing organization's other Disqualified Persons and annually report on the identity of those persons to the Board; (f) Review, comment on, and approve or seek clarification on the recommendations of the CEO on the terms of employment and range of compensation, which includes salary range and benefits, of all Disqualified Persons (in addition to the CEO) after determining that such terms are reasonable; (g) Review, comment on, approve or seek clarification on the severance and/or retention arrangements for any Disqualified Person; (h) Consider all benefits provided by the American Cancer Society to the CEO and other Disqualified Persons when determining the reasonableness of the compensation and benefits; (i) Determine whether the American Cancer Society's compensation and benefit plans are appropriate relative to the marketplace for the skills employed, based additionally on relevant independent data, and if not, make appropriate recommendations to the Board; (j) Report its activities and decisions to the Board at least annually. Avail of Gov Docs, Conflict of Interest Policy & Fin Stmts to Gen Public Part VI, Question 19 The American Cancer Society 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 otherwise protected. The American Cancer Society's organizational 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 filing organization's governing documents and Conflict of Interest Policy (which can be found in the Governance Practices Section), and combined audited financial statements (which can be found in the Financial Information Section) are made available to the general public by posting to its Web site at www.cancer.org. Hours from Related Organization Part VII, Section A, column B The individuals listed on schedule J-2 are employees of the American Cancer Society, Inc. However, certain of those individuals also spend a portion of their time conducting business in their roles with organizations that are related to the American Cancer Society, Inc. Since these organizations are considered related organizations for 990 purposes, the total compensation, for individuals disclosed on schedule J-2, from the filing organization and all related organizations is required to be disclosed on schedule J-2. These same amounts are also required to be reported on the Form 990's for each related organization. The following individuals' average hours per week working for related organizations are as follows: American Cancer Society Cancer Action Network, Inc.: John R. Seffrin - 5 hour/week Catherine E. Mickle - 5 hour/week Frank S. Hale - 5 hour/week ACS Products, Inc. Catherine E. Mickle - 1 hour/week Frank S. Hale - 1 hour/week Supplemental Information Regarding Grants to Affiliates Part IX, Line 24 Grants to Affiliates are not entirely allocable to program services. Listed below are recipients of grants to affiliates that received $5,000 or more. Organization: American Cancer Society California Division, Inc. EIN: 94-1170350 IRC Section: 501(c )(3) Amount of Grant: $3,059,401 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Cancer Action Network, Inc. EIN: 52-2340031 IRC Section: 501(c )(4) Amount of Grant: $14,354,499 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Eastern Division, Inc. EIN: 16-0743902 IRC Section: 501(c )(3) Amount of Grant: $3,169,027 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Florida Division, Inc. EIN: 59-0657320 IRC Section: 501(c )(3) Amount of Grant: $2,983,651 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Great Lakes Division, Inc. EIN: 38-1387120 IRC Section: 501(c )(3) Amount of Grant: $1,322,626 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Great West Division, Inc. EIN: 84-1316555 IRC Section: 501(c )(3) Amount of Grant: $3,642,147 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Hawaii Pacific, Inc. EIN: 99-0073489 IRC Section: 501(c )(3) Amount of Grant: $42,987 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society High Plains Division, Inc. EIN: 74-1185665 IRC Section: 501(c )(3) Amount of Grant: $4,026,234 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Illinois Division, Inc. EIN: 36-2167721 IRC Section: 501(c )(3) Amount of Grant: $1,544,580 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society MidSouth Division, Inc. EIN: 64-0329009 IRC Section: 501(c )(3) Amount of Grant: $2,941,629 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Midwest Division, Inc. EIN: 41-0724036 IRC Section: 501(c )(3) Amount of Grant: $1,455,446 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society New England Division, Inc. EIN: 05-0271570 IRC Section: 501(c )(3) Amount of Grant: $2,175,089 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Ohio Division, Inc. EIN: 34-0726080 IRC Section: 501(c )(3) Amount of Grant: $1,107,793 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society Pennsylvania Division, Inc. EIN: 25-1798733 IRC Section: 501(c )(3) Amount of Grant: $1,608,885 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society of Puerto Rico, Inc. EIN: 66-0321594 IRC Section: 501(c )(3) Amount of Grant: $194,886 Purpose: Support Overall Mission of the American Cancer Society Organization: American Cancer Society South Atlantic Division, Inc. EIN: 58-0659875 IRC Section: 501(c )(3) Amount of Grant: $3,614,918 Purpose: Support Overall Mission of the American Cancer Society Supplemental Information Part X, Column A & Column B The American Cancer Society, Inc. (National Home Office) is required to prepare its audited financial statements in accordance with generally accepted accounting principles (GAAP). For GAAP purposes, the activities of ACS Products, Inc. must be consolidated in the audited financial statements of the American Cancer Society, Inc. (National Home Office), but are not permitted to be consolidated on Form 990. ACS Products Inc.'s principle purpose is to sell products in support of the American Cancer Society, Inc.'s mission. Supplemental Information Part X, Line 15 The National Home Office maintains a Planned Giving Business Unit (PGBU) under a joint operating agreement with participating divisions. The PGBU is a cooperative effort through which participating divisions use a centrally managed staff to coordinate a shared planned giving program. The participating divisions share in the planned giving revenue including legacies receivable and beneficial interests in trusts generated through the efforts of the PGBU staff. The costs of operating the PGBU are funded 70% by the participating divisions, and 30% by the National Home Office. Audited Financial Statements Part XI, Line 2B The American Cancer Society is required by the IRS to submit Form 990s for each of its legal organizations. While each Form 990 does represent the operations of each American Cancer Society Division, it does not individually present a comprehensive or meaningful picture of the American Cancer Society's financial transactions as a whole. Additionally, Form 990 is presented in accordance with IRS regulations which in some cases are at variance with generally accepted accounting principles. Therefore, the Society provides the Combined Financial Statements on its Web site, www.cancer.org. The Combined Financial Statements provide the only meaningful financial information for the entire American Cancer Society organization since they are presented in accordance with generally accepted accounting principles and combine all parts of the organization in one set of financial statements. While the filing organization's financial statements were not separately audited by an independent accountant, the filing organization's financial statements are included in the Combined Financial Statements which were audited by an independent accountant Also included on the Society's Web site is a copy of the Society's most recent annual report, which discusses the entire Society's mission and accomplishments. The filing organization's financial statements are included in the above referenced Combined Financial Statements, which are audited annually by an independent accountant. SUPPLEMENTAL INFORMATION REGARDING FUNDRAISING SCHEDULE G, PART I, LINE 2B(i) The National Home Office manages certain direct mail programs on behalf of Divisions. The receipts and costs of these programs are passed through to Divisions and are reported on the respective Divisions' Forms 990. The National Home Office maintains the contracts with the professional fundraisers for these programs and complies with all required statutory filing requirements as a result of its contracts with these vendors. The amount in 2(b) column (vi) represents a timing difference for receipts and costs that are passed through to Divisions. ACS PRODUCTS INC 250 WILLIAMS STREET NW ATLANTA GA 30303 020651055 SUPPORT ACS GA 501(C)(3) 11A NA AMERICAN CANCER SOCIETY CANCER ACTION NE 901 E STREET NW WASHINGTON GA 20004 522340031 ELIM. CANCER GA 501(C)(4) NA false true false false false false false false false false true false false false true true false false ACS CANCER ACTION NETWORK INC B 14354499 ACS CANCER ACTION NETWORK INC k 72103