Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ACS Products Inc
Employer identification number
02-0651055
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
No
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
(1)
American Cancer Society Inc
131788491
0
Yes
Yes
Yes
0
Total
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ACS Products Inc
Employer identification number
02-0651055
Identifier
Return Reference
Explanation
ELECTION OF GOVERNING BODY
FORM 990, PART VI, LINE 7A
THE FILING ORGANIZATION IS A SUPPORTING ORGANIZATION OF THE AMERICAN CANCER SOCIETY, INC. ("NATIONAL HOME OFFICE"). THE BOARD OF DIRECTORS OF THE NATIONAL HOME OFFICE IS RESPONSIBLE FOR ELECTING THE GOVERNING BODY OF THE FILING ORGANIZATION. DECISIONS OF GOVERNING BODY SUBJECT TO APPROVAL FORM 990, PART VI, LINE 7B THE BOARD OF DIRECTORS OF THE NATIONAL HOME OFFICE MUST APPROVE AMENDMENTS TO THE BYLAWS OF THE FILING ORGANIZATION.
PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW FORM 990
FORM 990, PART VI, LINE 11B
THE FILING ORGANIZATION IS CONTROLLED BY THE AMERICAN CANCER SOCIETY, INC. ("NATIONAL HOME OFFICE"). THEREFORE, AFTER MANAGEMENT HAS PREPARED AND REVIEWED THE FORM 990 AND BEFORE FILING WITH THE IRS, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS' FINANCE COMMITTEE OF THE NATIONAL HOME OFFICE. THE CFO OF THE FILING ORGANIZATION THEN CONDUCTS A DETAILED REVIEW OF THE FORM 990 WITH THE COMMITTEE MEMBERS. AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE FILING ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO THE FORM BEING FILED WITH THE IRS.
PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST
FORM 990, PART VI, LINE 12C
THE FILING ORGANIZATION HAS NEVER HAD AND DOES NOT CURRENTLY HAVE EMPLOYEES. THE EMPLOYEES DISCLOSED ON SCHEDULE J, PART II OF THE FORM 990 ARE EMPLOYEES OF THE AMERICAN CANCER SOCIETY, INC. ("NATIONAL HOME OFFICE"), WHICH CONTROLS THE FILING ORGANIZATION. THE NATIONAL HOME OFFICE MAINTAINS THE CONFLICT OF INTEREST POLICY WHICH COVERS ALL EMPLOYEES OF THE NATIONAL HOME OFFICE. 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, 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 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.
WHISTLEBLOWER POLICY
FORM 990, PART VI, LINES 13 & 14
THE FILING ORGANIZATION IS CONTROLLED BY THE AMERICAN CANCER SOCIETY, INC. ("NATIONAL HOME OFFICE"). THE EMPLOYEES DISCLOSED ON SCHEDULE J, PART II OF THE FORM 990 ARE EMPLOYEES OF THE NATIONAL HOME OFFICE. THE NATIONAL HOME OFFICE MAINTAINS A WHISTLE BLOWER POLICY, WHICH COVERS ALL OF ITS EMPLOYEES. THE NATIONAL HOME OFFICE ALSO MAINTAINS DOCUMENT RETENTION AND DESTRUCTION, AND GIFT ACCEPTANCE POLICIES. THE FILING ORGANIZATION, IN PRACTICE, FOLLOWS THE POLICIES OF THE NATIONAL HOME OFFICE.
COMPENSATION REVIEW
FORM 990, PART VI, LINES 15A & 15B
THE FILING ORGANIZATION IS A RELATED PARTY, OF THE AMERICAN CANCER SOCIETY, INC. (THE "NATIONAL HOME OFFICE") AND HAD NO EMPLOYEES AS OF THE END OF THE CALENDAR YEAR ENDING WITHIN THE CURRENT FISCAL YEAR. THE INDIVIDUALS DISCLOSED ON PART VII AND SCHEDULE J ARE EMPLOYEES OF AND ARE COMPENSATED BY THE NATIONAL HOME OFFICE. THE PROCEDURES FOR REVIEWING AND DETERMINING COMPENSATION OF THESE INDIVIDUALS ARE CONDUCTED IN ACCORDANCE WITH THOSE OF THE NATIONAL HOME OFFICE. THE PROCESS USED BY THE NATIONAL HOME OFFICE 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.
DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART VI, LINE 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 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. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
AVERAGE HOURS FOR RELATED ORGANIZATION
FORM 990, PART VII, SECTION A, COLUMN B
THE INDIVIDUALS LISTED ON SCHEDULE J, PART II 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, PART II, FROM THE FILING ORGANIZATION AND ALL RELATED ORGANIZATIONS IS REQUIRED TO BE DISCLOSED ON SCHEDULE J, PART II. 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 ORGANIZATIONS RELATED TO THE AMERICAN CANCER SOCIETY, INC. ARE AS FOLLOWS: ROBERT M. KING AMERICAN CANCER SOCIETY, INC. - 55 HOURS/WEEK CATHERINE E. MICKLE AMERICAN CANCER SOCIETY, INC. - 55 HOURS/WEEK AMERICAN CANCER SOCIETY CANCER ACTION NETWORK, INC. - 5 HOURS/WEEK FRANK S. HALE AMERICAN CANCER SOCIETY, INC. - 55 HOURS/WEEK AMERICAN CANCER SOCIETY CANCER ACTION NETWORK, INC. - 5 HOURS/WEEK
AUDITED FINANCIAL STATEMENTS
FORM 990, PART XII, LINE 2B AND SCHEDULE D, PART XI, XII, XIII
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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.