Maryland - Elderly (senile?) Neighbor Engaging In Risky Behavior With Wildlife, At What Point Does This Rise To Adult Protective Services?

Location: Maryland

I've been neighbors with "Jane" for about eight years now, and made an effort to befriend her because she is elderly, clearly lonely, and has no living family and few friends. However, I'm starting to get concerned about some of her behaviors.

She has been showing signs of cognitive decline for a while. She isn't at a point I would say she's clearly incompetent, but she asks repetitive questions, forgets answers she's been told, and doesn't incorporate new information into her understanding. (For example, if I'm away from home and she calls to ask if I'm out of town, being told that I'm at work and will be home this evening doesn't let her understand that I am not actually travelling and am not out of state.) Physically, she's not doing great, and insists she would rather have untrained neighbors/catsitters/cleaning people help her in and out of chairs rather than hire a home health aide because "they're from the government."

However, the big one that bothers me is that she is feeding wild animals (and I mention her other issues above mainly to properly contextualize this behavior). Her home backs up to a forested area, and several times I have watched her go out to pour peanuts, kibble, and dog treats in her tiny backyard and even right on her porch stairs (!!) for the raccoons to come eat. More than once, raccoons have tried to rush her door when she has opened it, and she's kicked them away with her feet. *To my knowledge*, none of them have bitten her (yet), but I don't know that she would necessarily admit it if they have, given she is aware a lot of neighbors disapprove of her raccoon-befriending ways. She is also feeding deer and foxes, but the raccoons are her "best friends."

I've tried to talk to her about the inadvisability of feeding wild animals, especially ones like raccoons that will absolutely take it as invitation to get aggressive about getting more food, and she's repeatedly blown me off and told me she intends to keep doing it and that her vet told her it was okay (bullshit, I don't believe that for a second). She seems convinced that well-fed raccoons can't contract rabies, and therefore by feeding them she is lowering their risk of getting sick and has no risk herself because her well-fed plump little buddies wouldn't possibly hurt her.

A part of me thinks I probably ought to contact Adult Protective Services because I really don't want this poor old lady to die of friggin rabies, but on the other hand, I'm not sure what they could do short of institutionalizing her, and I don't think that's a great outcome either.

My questions from a legal standpoint:
- At what point does this kind of risky behavior, combined with memory lapses/cognitive moments, translate into incompetence to manage her own affairs? Is this something that needs reporting ASAP?
- Would contacting APS open me up to some kind of liability? If they came to talk to her, would my name get brought up?
- If I do report this from a standpoint of trying to get her connected with some kind of help, am I going to be inadvertently reporting her for some kind of criminal mischief?