Civic Intelligence

Hospice and Palliative Credentialing Center

990 • Fiscal year 2022 • EIN 25-1735550

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 02, 2023

400 Lydia Street 103Carnegie, PA 15106

(412) 787-9301

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

16th percentile

0.03x

Higher debt load relative to assets than 16% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.11x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Net Margin

63rd percentile

9.9%

Higher net margin than 63% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-14%

Faster revenue growth than 14% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$6,331,329

Down $710,644 (-10%) from 2021

Net Assets

Down

$6,153,627

Down $737,919 (-11%) from 2021

Liabilities

Up

$177,702

Up $27,275 (+18%) from 2021

Revenue

Down

$1,605,134

Down $253,401 (-14%) from 2021

Expenses

Up

$1,446,457

Up $30,449 (+2.2%) from 2021

Net Income

Down

$158,677

Down $283,850 (-64%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$6,331,329
Liabilities$177,702
Net Assets$6,153,627

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,605,134
Expenses$1,446,457
Net Income$158,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 2, 2023
Return Version
2022v5.0
Gross Receipts
$3,805,846
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$5,360,186$5,691,346▲ $331,160
Cash and Non-Interest-Bearing Accounts$373,399$271,415▼ $101,984
Savings and Temporary Cash Investments$1,274,304$245,669▼ $1,028,635
Prepaid Expenses and Deferred Charges$18,436$63,208▲ $44,772
Accounts Receivable$13,034$32,546▲ $19,512
Land, Buildings, and Equipment, Net$2,614$27,145▲ $24,531
Total Assets$7,041,973$6,331,329▼ $710,644
Liabilities
Accounts Payable and Accrued Expenses$115,536$141,915▲ $26,379
Deferred Revenue$34,891$35,787▲ $896
Total Liabilities$150,427$177,702▲ $27,275
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,891,546$6,153,627▼ $737,919
Total Net Assets Fund Balance$6,891,546$6,153,627▼ $737,919
Total Liabilities and Net Assets / Fund Balance$7,041,973$6,331,329▼ $710,644

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$27,145$117,450$144,595
Equipment$0$3,413$3,413
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amy BeasleyPast President (ex-officio)
Nicole MartinPresident
Susan CoxPresident-elect
April PriceDirector
Lawerence FabreyDirector
Mark BertlerDirector
Susan LoweyDirector
Todd HultmanDirector
Virginia a MarshallCEO (ex-officio)
Karen HydenSecretary
Joseph EbberweinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hospice And Palliative Nurses AssociatioManagement/services Agreement400 LYDIA STREET NO 103, Carnegie, PA 15106$673,557
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,280,008
Investment Income
$308,516
Other Revenue
$16,610
Change in Net Assets
$158,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,605,134
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-896,596
Total Revenue per Audited Statements
$708,538
Total Revenue per Form 990
$1,605,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,375,457
Grants and Similar Amounts Paid$71,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$606,200$67,357-$673,557
Fees for Services Other$77,554$3,693-$81,247
Grants to Domestic Orgs$71,000--$71,000
Office Expenses$48,575$12,364-$60,939
Fees for Services Legal$24,226$5,834-$30,060
Conferences and Meetings$9,200$1,167-$10,367
All Other Expenses$8,222$1,374-$9,596
Fees for Services Accounting$4,313$1,438-$5,751
Other Expenses$5,200$253-$5,453
Depreciation Depletion$1,937--$1,937
Total Functional Expenses$1,338,046$108,411$0$1,446,457

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,446,457
Total Expenses per Audited Statements$1,446,457
Total Expenses per Form 990$1,446,457
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hospice and Palliative Nurses FoundationCarnegie, PA501(c)(3)General Support$71,000
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 2022 virginia a marshall, ceo (reportable compensation $218,446 and other compensation $16,279);

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
2023-08-02
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
68

Preparer

Firm
Deluzio and Company Llp
Address
351 HARVEY AVENUE SUITE A, GREENSBURG, PA 15601-1911
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 2019, 2020 and 2021 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, 2022, 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, 2022.

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

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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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/NetAssetsOrFundBalancesBOYAmt06891546
IRS990/NetAssetsOrFundBalancesEOYAmt06153627
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0256601
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0256601
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07688
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt07688
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-896596
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06891546
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06153627
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012364
IRS990/OfficeExpensesGrp/ProgramServicesAmt048575
IRS990/OfficeExpensesGrp/TotalAmt060939
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EXAMINATION DEVELOPMENT
IRS990/OtherExpensesGrp/Desc1EXAMINATION DEV COMMITT
IRS990/OtherExpensesGrp/Desc2BOARD EXPENSES
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014931
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1253
IRS990/OtherExpensesGrp/ProgramServicesAmt0408958
IRS990/OtherExpensesGrp/ProgramServicesAmt172661
IRS990/OtherExpensesGrp/ProgramServicesAmt25200
IRS990/OtherExpensesGrp/TotalAmt0408958
IRS990/OtherExpensesGrp/TotalAmt172661
IRS990/OtherExpensesGrp/TotalAmt214931
IRS990/OtherExpensesGrp/TotalAmt35453
IRS990/OtherRevenueMiscGrp/BusinessCd0611430
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08922
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08922
IRS990/OtherRevenueTotalAmt08922
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018436
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt063208
IRS990/PrincipalOfficerNm0VIRGINIA A MARSHALL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0CREDENTIALING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01280008
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01280008
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/ExpenseAmt0117814
IRS990/ProgSrvcAccomActy2Grp/GrantAmt066500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt020000
IRS990/PYInvestmentIncomeAmt0326010
IRS990/PYOtherExpensesAmt01396008
IRS990/PYOtherRevenueAmt042167
IRS990/PYProgramServiceRevenueAmt01490358
IRS990/PYRevenuesLessExpensesAmt0442527
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01416008
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01858535
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0158677
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01274304
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0245669
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03413
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03413
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01446457
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-896596
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027145
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0117450
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0144595
IRS990ScheduleD/RevenueNotReportedAmt0-896596
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01605134
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ELECTIONS TAKEN FOR ALL TAX YEARS SUBJECT TO EXAMINATION. CURRENTLY, THE 2019, 2020 AND 2021 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, 2022, 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, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027145
IRS990ScheduleD/TotalExpensesPerForm990Amt01446457
IRS990ScheduleD/TotalRevenuePerForm990Amt01605134
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0708538
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01446457
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt071000
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 2022 VIRGINIA A MARSHALL, CEO (REPORTABLE COMPENSATION $218,446 AND OTHER COMPENSATION $16,279);
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'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/ExplanationTxt2ENFORCEMENT 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/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HOSPICE AND PALLIATIVE NURSES FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251813944
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTS EDUCATION, RESEARCH AND CERTIFICATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0400 LYDIA STREET NO 103
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CARNEGIE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd015106
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt071000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt14100
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HOSPICE AND PALLIATIVE NURSES FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1HOSPICE AND PALLIATIVE NURSES FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07041973
IRS990/TotalAssetsEOYAmt06331329
IRS990/TotalAssetsGrp/BOYAmt07041973
IRS990/TotalAssetsGrp/EOYAmt06331329

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