Civic Intelligence

Hospice and Palliative

EIN 25-1735550 • 501(c)6 • Carnegie, PA

Profile

To advance expert care in serious illness.

400 Lydia Street 103Carnegie, PA 15106

www.advancingexpertcare.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.04x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.13x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

3rd percentile

-69%

Higher net margin than 3% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-8.9%

Faster asset growth than 10% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

34th percentile

2.6%

Faster revenue growth than 34% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Down

$5,254,714

Down $1,076,615 (-17%) from 2022

Liabilities

Up

$225,447

Up $47,745 (+27%) from 2022

Net Assets

Down

$5,029,267

Down $1,124,360 (-18%) from 2022

Operations
Liabilities / Revenue28th percentileNet Margin3rd percentile

Revenue

Up

$1,689,949

Up $84,815 (+5.3%) from 2022

Expenses

Up

$2,856,689

Up $1,410,232 (+97%) from 2022

Net Income

Down

-$1,166,740

Down $1,325,417 (-835%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $4,889,432Liabilities 2013: $252,205Net Assets 2013: $4,637,2272013Assets 2015: $5,123,233Liabilities 2015: $255,369Net Assets 2015: $4,867,8642015Assets 2016: $5,128,643Liabilities 2016: $155,112Net Assets 2016: $4,973,5312016Assets 2017: $5,587,611Liabilities 2017: $155,982Net Assets 2017: $5,431,6292017Assets 2018: $5,436,367Liabilities 2018: $170,368Net Assets 2018: $5,265,9992018Assets 2019: $5,996,901Liabilities 2019: $146,376Net Assets 2019: $5,850,5252019Assets 2020: $6,490,815Liabilities 2020: $202,513Net Assets 2020: $6,288,3022020Assets 2021: $7,041,973Liabilities 2021: $150,427Net Assets 2021: $6,891,5462021Assets 2022: $6,331,329Liabilities 2022: $177,702Net Assets 2022: $6,153,6272022Assets 2024: $5,254,714Liabilities 2024: $225,447Net Assets 2024: $5,029,2672024

Highlighted filing

2024

Assets$5,254,714
Liabilities$225,447
Net Assets$5,029,267
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2013: $1,859,004Expenses 2013: $1,477,019Net Income 2013: $381,9852013Revenue 2015: $1,970,960Expenses 2015: $1,626,337Net Income 2015: $344,6232015Revenue 2016: $1,797,888Expenses 2016: $1,796,693Net Income 2016: $1,1952016Revenue 2017: $1,911,476Expenses 2017: $1,724,215Net Income 2017: $187,2612017Revenue 2018: $1,747,812Expenses 2018: $1,535,591Net Income 2018: $212,2212018Revenue 2019: $1,770,760Expenses 2019: $1,637,610Net Income 2019: $133,1502019Revenue 2020: $1,354,308Expenses 2020: $1,417,696Net Income 2020: -$63,3882020Revenue 2021: $1,858,535Expenses 2021: $1,416,008Net Income 2021: $442,5272021Revenue 2022: $1,605,134Expenses 2022: $1,446,457Net Income 2022: $158,6772022Revenue 2024: $1,689,949Expenses 2024: $2,856,689Net Income 2024: -$1,166,7402024

Highlighted filing

2024

Revenue$1,689,949
Expenses$2,856,689
Net Income-$1,166,740
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,254,714
Liabilities
$225,447
Net assets
$5,029,267
Revenue
$1,689,949
Expenses
$2,856,689
Net income
-$1,166,740
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$0.23$5.03$1.69$2.86$1.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$0.18$6.15$1.61$1.45$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.04$0.15$6.89$1.86$1.42$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$0.20$6.29$1.35$1.42$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.00$0.15$5.85$1.77$1.64$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.44$0.17$5.27$1.75$1.54$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.16$5.43$1.91$1.72$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.13$0.16$4.97$1.80$1.80$0.00
2015Detailed filing. Detailed filing data is available for this year.$5.12$0.26$4.87$1.97$1.63$0.34
2013Detailed filing. Detailed filing data is available for this year.$4.89$0.25$4.64$1.86$1.48$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 14, 2025
Return Version
2024v5.2
Gross Receipts
$7,465,280
Mission and Program Overview

Mission

To advance expert care in serious illness.

Hpcc is the premier national credentialing organization that advances expert care in serious illness through state-of-the-art certification of continuing competency in hospice and palliative care and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,025,155$4,796,635▼ $1,228,520
Savings and Temporary Cash Investments$155,938$228,820▲ $72,882
Cash and Non-Interest-Bearing Accounts$132,035$147,313▲ $15,278
Prepaid Expenses and Deferred Charges$65,498$58,191▼ $7,307
Land, Buildings, and Equipment, Net$23,653$17,958▼ $5,695
Accounts Receivable$24,166$5,797▼ $18,369
Total Assets$6,426,445$5,254,714▼ $1,171,731
Liabilities
Accounts Payable and Accrued Expenses$230,875$167,882▼ $62,993
Deferred Revenue$5,000$57,565▲ $52,565
Total Liabilities$235,875$225,447▼ $10,428
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,190,570$5,029,267▼ $1,161,303
Total Net Assets Fund Balance$6,190,570$5,029,267▼ $1,161,303
Total Liabilities and Net Assets / Fund Balance$6,426,445$5,254,714▼ $1,171,731

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,958$121,508$139,466
Equipment$0$1,099$1,099
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Susan CoxPast President / (ex-officio)
Lawerence FabreyPresident
Alicia MurrayPresident-elect
ARDEN O'DONNELLDirector
Jacklyn GriffinDirector
Joseph EbberweinDirector
Ladonna WrightDirector
Nicole MartinDirector
Karen HydenDirector (resigned 5/2024)
Virginia a MarshallCEO (ex-officio)
Kristin AkersSecretary
Grady Colson BarnhillTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hospice And Palliative Nurses AssociatioManagement/services Agreement400 LYDIA STREET NO 103, Carnegie, PA 15106$830,636
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,274,397
Investment Income
$388,926
Other Revenue
$26,626
Change in Net Assets
$-1,166,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,629,689
Grants and Similar Amounts Paid$1,227,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$1,227,000
Fees for Services Management---$830,636
Office Expenses---$83,209
Fees for Services Other---$75,165
Information Technology---$55,134
Fees for Services Accounting---$12,950
Other Expenses---$12,503
All Other Expenses---$10,140
Fees for Services Legal---$6,295
Depreciation Depletion---$5,695
Total Functional Expenses$0$0$0$2,856,689
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hospice and Palliative Nurses FoundationCarnegie, PA501(c)(3)General Support$1,227,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Management company: hospice and palliative nurse association (hpna); services provided include maintenance of financial records, delegate a ceo and cfo, personnel services, data processing services and administration of the certification program. The following individuals were compenstated by hpna during 2024 virginia a marshall, ceo (reportable compensation $213,692 and other compensation $12,127);”

Form 990, Part VI, Section A, Line 8B

“The organization has an audit and finance committee in place; however, this committee does not have delegated authority to act independently on behalf of the full governing body. Instead, the audit and finance committee serves in an advisory capacity, reviewing financial and compliance matters and providing recommendations to the full board. Therefore, the audit and finance committee does not issue formal reports with decision-making authority back to the governing body. This governance structure ensures that all significant decisions remain with the full board for oversight and accountability, consistent with the organization's bylaws and governance policies.”

Form 990, Part VI, Section B, Line 11B

“Organization's process to review form 990 first the audit and finance committee reviews the form 990 and then all board members receive a copy of the form 990 for review and approval prior to filing the tax return.”

Form 990, Part VI, Section B, Line 12C

“Enforcement of conflicts policy annually the board of directors and management are required to sign a conflict of interest statement. The board president and ceo review the statements to determine if there are any issues. Also, at the beginning of every board meeting the president asks the board members if anyone has an update to their conflict of interest statement related to the agenda.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Hospice and Palliative Credentialing
EIN
25-1735550
Phone
4127879301
Address
400 LYDIA STREET 103, CARNEGIE, PA 15106

Signing Officer

Name
Virginia a Marshall
Title
CEO
Phone
4127879301
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia a Marshall
Formed
1993
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
103

Preparer

Firm
Deluzio & Company Llp
Address
351 HARVEY AVENUE SUITE A, GREENSBURG, PA 15601
Preparer
Lisa M Altschaffl CPA
Phone
7248388322
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process for oversight has not changed form the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization has evaluated its tax positions and elections taken for all tax years subject to examination. Currently, the 2021, 2022 and 2023 tax years are open and subject to examination upon receipt of notice from the internal revenue service (irs) examination. However, the organization is not currently under audit, nor has it been contacted by the irs. If interest and penalties were recorded, they would be included in income tax expense. As of december 31, 2024, no interest or penalties have been recorded. Based on the evaluation of the organization's tax positions and elections, management believes all tax positions and elections taken would be upheld under an examination. Therefore, no provision for the effects of uncertain income tax positions or elections has been recorded as of december 31, 2024.”

Raw XML Appendix400 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0230875
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0167882
IRS990/AccountsReceivableGrp/BOYAmt024166
IRS990/AccountsReceivableGrp/EOYAmt05797
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0HPCC IS THE PREMIER NATIONAL CREDENTIALING ORGANIZATION THAT ADVANCES EXPERT CARE IN SERIOUS ILLNESS THROUGH STATE-OF-THE-ART CERTIFICATION OF CONTINUING COMPETENCY IN HOSPICE AND PALLIATIVE CARE AND RESEARCH.
IRS990/AllOtherExpensesGrp/TotalAmt010140
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0KAREN ANDERSON
IRS990/BooksInCareOfDetail/PhoneNum04127879301
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0400 LYDIA STREET 103
IRS990/BooksInCareOfDetail/USAddress/CityNm0CARNEGIE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd015106
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0132035
IRS990/CashNonInterestBearingGrp/EOYAmt0147313
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0830636
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0400 LYDIA STREET NO 103
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0CARNEGIE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd015106
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0HOSPICE AND PALLIATIVE NURSES ASSOCIATIO
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT/SERVICES AGREEMENT
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt01227000
IRS990/CYInvestmentIncomeAmt0388926
IRS990/CYOtherExpensesAmt01629689
IRS990/CYOtherRevenueAmt026626
IRS990/CYProgramServiceRevenueAmt01274397
IRS990/CYRevenuesLessExpensesAmt0-1166740
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02856689
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01689949
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt05000
IRS990/DeferredRevenueGrp/EOYAmt057565
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/TotalAmt05695
IRS990/Desc0THE CREDENTIALING ADMINISTRATION PROGRAM EXPENSE INCLUDE COSTS ASSOCIATED WITH EXAM DEVELOPMENT, ANALYSIS OF EXAMS AND ACCREDITATION. IN 2024, THE HOSPICE AND PALLIATIVE CREDENTIALING CENTER OFFERED EIGHT CREDENTIALS FOR HOSPICE AND PALLIATIVE NURSES AND OTHER MEMBERS OF THE INTERDISCIPLINARY TEAM. THE CREDENTIALS OFFERED ARE FOR THE APRN, RN, LPN, NURSING ASSISTANT, PEDIATRIC NURSE, PERINATAL LOSS CARE PROVIDER, ADVANCED PALLIATIVE HOSPICE SOCIAL WORKER-CERTIFIED (APHSW-C) AND HOSPICE AND PALLIATIVE ADMINISTRATOR. CREDENTIALING OF HOSPICE AND PALLIATIVE NURSES VALIDATES THE KNOWLEDGE AN INDIVIDUAL HAS WITHIN THE SPECIALIZED AREA OF HOSPICE AND PALLIATIVE CARE. DEMONSTRATION OF COMPETENCE THROUGH CREDENTIALING SUPPORTS THE MISSION STATEMENT "TO ADVANCE EXPERT CARE IN SERIOUS ILLNESS."
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt02604253
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt012950
IRS990/FeesForServicesLegalGrp/TotalAmt06295
IRS990/FeesForServicesManagementGrp/TotalAmt0830636
IRS990/FeesForServicesOtherGrp/TotalAmt075165
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1017.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0JACKLYN GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm1LADONNA WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH EBBERWEIN
IRS990/Form990PartVIISectionAGrp/PersonNm3NICOLE MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm4ARDEN O'DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm5KAREN HYDEN
IRS990/Form990PartVIISectionAGrp/PersonNm6LAWERENCE FABREY
IRS990/Form990PartVIISectionAGrp/PersonNm7ALICIA MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm8KRISTIN AKERS
IRS990/Form990PartVIISectionAGrp/PersonNm9GRADY COLSON BARNHILL
IRS990/Form990PartVIISectionAGrp/PersonNm10VIRGINIA A MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm11SUSAN COX
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR (RESIGNED 5/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO (EX-OFFICIO)
IRS990/Form990PartVIISectionAGrp/TitleTxt11PAST PRESIDENT / (EX-OFFICIO)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0162107
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt01227000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01227000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt05937438
IRS990/GrossReceiptsAmt07465280
IRS990/GrossSalesOfInventoryAmt04129
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt055134
IRS990/InvestmentExpenseAmt0-22892
IRS990/InvestmentIncomeGrp/ExclusionAmt0226819
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0226819
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06025155
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04796635
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0122607
IRS990/LandBldgEquipBasisNetGrp/BOYAmt023653
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017958
IRS990/LandBldgEquipCostOrOtherBssAmt0140565
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt05775331
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0HPCC IS THE PREMIER NATIONAL CREDENTIALING ORGANIZATION THAT ADVANCES EXPERT CARE IN SERIOUS ILLNESS THROUGH STATE-OF-THE-ART CERTIFICATION OF CONTINUING COMPETENCY IN HOSPICE AND PALLIATIVE CARE AND RESEARCH.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06190570
IRS990/NetAssetsOrFundBalancesEOYAmt05029267
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0162107
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0162107
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04129
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt04129
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028329
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06190570
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05029267
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt083209
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EXAMINATION DEVELOPMENT
IRS990/OtherExpensesGrp/Desc1EXAMINATION DEV COMMITT
IRS990/OtherExpensesGrp/Desc2CERTIFICATION AND AWARD
IRS990/OtherExpensesGrp/Desc3BOARD EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0377697
IRS990/OtherExpensesGrp/TotalAmt1127885
IRS990/OtherExpensesGrp/TotalAmt232380
IRS990/OtherExpensesGrp/TotalAmt312503
IRS990/OtherRevenueMiscGrp/BusinessCd0611430
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022497
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022497
IRS990/OtherRevenueTotalAmt022497
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt065498
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt058191
IRS990/PrincipalOfficerNm0VIRGINIA A MARSHALL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0CREDENTIALING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01274397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01274397
IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTION OF HOSPICE AND PALLIATIVE NURSING PROGRAM EXPENSE INCLUDES COSTS TO PROMOTE THE VALUE OF CREDENTIALING AND RECOGNIZE THOSE INDIVIDUALS AND ORGANIZATIONS WHO ACKNOWLEDGE AND VALUE THE IMPACT THAT CREDENTIALING HAS ON "ADVANCING EXPERT CARE IN SERIOUS ILLNESS".
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt049149
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt034550
IRS990/PYInvestmentIncomeAmt0118429
IRS990/PYOtherExpensesAmt01831743
IRS990/PYOtherRevenueAmt018796
IRS990/PYProgramServiceRevenueAmt01490360
IRS990/PYRevenuesLessExpensesAmt0-238708
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01866293
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01627585
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1166740
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0155938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0228820
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01099
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01099
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017958
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0121508
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0139466
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ELECTIONS TAKEN FOR ALL TAX YEARS SUBJECT TO EXAMINATION. CURRENTLY, THE 2021, 2022 AND 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION UPON RECEIPT OF NOTICE FROM THE INTERNAL REVENUE SERVICE (IRS) EXAMINATION. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS IT BEEN CONTACTED BY THE IRS. IF INTEREST AND PENALTIES WERE RECORDED, THEY WOULD BE INCLUDED IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024, NO INTEREST OR PENALTIES HAVE BEEN RECORDED. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS AND ELECTIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS AND ELECTIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN INCOME TAX POSITIONS OR ELECTIONS HAS BEEN RECORDED AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017958
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01227000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HOSPICE AND PALLIATIVE NURSES FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0251813944
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0400 LYDIA STREET STE 103
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CARNEGIE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd015106
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT COMPANY: HOSPICE AND PALLIATIVE NURSE ASSOCIATION (HPNA); SERVICES PROVIDED INCLUDE MAINTENANCE OF FINANCIAL RECORDS, DELEGATE A CEO AND CFO, PERSONNEL SERVICES, DATA PROCESSING SERVICES AND ADMINISTRATION OF THE CERTIFICATION PROGRAM. THE FOLLOWING INDIVIDUALS WERE COMPENSTATED BY HPNA DURING 2024 VIRGINIA A MARSHALL, CEO (REPORTABLE COMPENSATION $213,692 AND OTHER COMPENSATION $12,127);
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS AN AUDIT AND FINANCE COMMITTEE IN PLACE; HOWEVER, THIS COMMITTEE DOES NOT HAVE DELEGATED AUTHORITY TO ACT INDEPENDENTLY ON BEHALF OF THE FULL GOVERNING BODY. INSTEAD, THE AUDIT AND FINANCE COMMITTEE SERVES IN AN ADVISORY CAPACITY, REVIEWING FINANCIAL AND COMPLIANCE MATTERS AND PROVIDING RECOMMENDATIONS TO THE FULL BOARD. THEREFORE, THE AUDIT AND FINANCE COMMITTEE DOES NOT ISSUE FORMAL REPORTS WITH DECISION-MAKING AUTHORITY BACK TO THE GOVERNING BODY. THIS GOVERNANCE STRUCTURE ENSURES THAT ALL SIGNIFICANT DECISIONS REMAIN WITH THE FULL BOARD FOR OVERSIGHT AND ACCOUNTABILITY, CONSISTENT WITH THE ORGANIZATION'S BYLAWS AND GOVERNANCE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 FIRST THE AUDIT AND FINANCE COMMITTEE REVIEWS THE FORM 990 AND THEN ALL BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 FOR REVIEW AND APPROVAL PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY ANNUALLY THE BOARD OF DIRECTORS AND MANAGEMENT ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. THE BOARD PRESIDENT AND CEO REVIEW THE STATEMENTS TO DETERMINE IF THERE ARE ANY ISSUES. ALSO, AT THE BEGINNING OF EVERY BOARD MEETING THE PRESIDENT ASKS THE BOARD MEMBERS IF ANYONE HAS AN UPDATE TO THEIR CONFLICT OF INTEREST STATEMENT RELATED TO THE AGENDA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR OVERSIGHT HAS NOT CHANGED FORM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06426445
IRS990/TotalAssetsEOYAmt05254714
IRS990/TotalAssetsGrp/BOYAmt06426445
IRS990/TotalAssetsGrp/EOYAmt05254714
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02856689
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0235875
IRS990/TotalLiabilitiesEOYAmt0225447
IRS990/TotalLiabilitiesGrp/BOYAmt0235875
IRS990/TotalLiabilitiesGrp/EOYAmt0225447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06190570
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05029267
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02653402
IRS990/TotalProgramServiceRevenueAmt01274397
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0388926
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01301023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01689949
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0103
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06426445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05254714
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 LYDIA STREET 103
IRS990/USAddress/CityNm0CARNEGIE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015106
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ADVANCINGEXPERTCARE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VIRGINIA A MARSHALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04127879301
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOSPICE AND PALLIATIVE CREDENTIALING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER
ReturnHeader/Filer/BusinessNameControlTxt0HOSP
ReturnHeader/Filer/EIN0251735550
ReturnHeader/Filer/PhoneNum04127879301
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 LYDIA STREET 103
ReturnHeader/Filer/USAddress/CityNm0CARNEGIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453941203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DELUZIO & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0351 HARVEY AVENUE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015601
ReturnHeader/PreparerPersonGrp/PhoneNum07248388322
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA M ALTSCHAFFL CPA
ReturnHeader/ReturnTs02025-08-18T08:23:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • $5M-$10M nonprofits