Hospice and Palliative Nurses Foundation

“The bylaws were amended to remove language that the foundation is to be operated as a type 1 supporting organization that supports the hospice and palliative nurses association and the hospice credentialing center, inc. As the hospice and palliative nurses association and hospice and palliative credentialing center, inc., operate, supervise, or control the company, pursuant to section 509(a)(3) of the code. As confirmed by an updated irs determination letter, the organization is a public charity described as in irc section 509(a)(2).”

“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.”

“The organization's process to review form 990 - the audit and finance committee reviews the form 990 and recommends approval. The board then reviews the form 990 and approves it for filing.”

“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, line 15a - compensation process for top officials - all compensation and benefits are reviewed by an outside firm every 5 years. If a new employee is added, the job description is sent to an outside firm for market analysis. Form 990, part vi, line 15b - compensation process for officers - all compensation and benefits are reviewed by an outside firm every 5 years. If a new employee is added, the job description is sent to an outside firm for market analysis.”

“Governing documents disclosure explanation - governing documents are made available to the public upon request.”

“No change in audit committee. The foundation does a request for proposal every 5 years for auditing firms, but has the authority to change firms or audit partners at any time.”

“During the 2024 tax year, the organization submitted irs form 8940 to request a change in its public charity classification from a type i supporting organization described under irc section 509(a)(3) to a public charity described in irc section 509(a)(2). The irs approved this request and issued an updated determination letter dated october 11, 2024. As a result of this reclassification: on schedule a, part i, the organization checked box 7, indicating that while it is now classified as a public charity under irc section 509(a)(2), it meets the requirements described in the public support test under irc section 170(b)(1)(a)(vi) and has therefore completed part ii of schedule a for the five-year period 2020 through 2024.”