Civic Intelligence

Hospice & Palliative Nurses Assoc

990 • Fiscal year 2019 • EIN 33-0267166

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 16, 2020

One Penn Center West Rmsuite 425Pittsburgh, PA 15276-0100

(412) 787-9301

Siviq Scores

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

Liabilities / Assets

56th percentile

0.20x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.28x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

27th percentile

-1.6%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$126,649

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

57th percentile

7.8%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-2.2%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,592,436

Up $334,071 (+7.8%) from 2018

Net Assets

Down

$3,668,346

Down $185,360 (-4.8%) from 2018

Liabilities

Up

$924,090

Up $519,431 (+128%) from 2018

Revenue

Down

$3,359,206

Down $76,000 (-2.2%) from 2018

Expenses

Down

$3,412,821

Down $206,349 (-5.7%) from 2018

Net Income

Up

-$53,615

Up $130,349 (+71%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,634,479Liabilities 2010: $94,827Net Assets 2010: $3,539,6522010Assets 2012: $3,869,557Liabilities 2012: $225,884Net Assets 2012: $3,643,6732012Assets 2013: $3,883,309Liabilities 2013: $175,330Net Assets 2013: $3,707,9792013Assets 2014: $3,854,156Liabilities 2014: $230,584Net Assets 2014: $3,623,5722014Assets 2015: $3,944,373Liabilities 2015: $306,195Net Assets 2015: $3,638,1782015Assets 2016: $4,217,268Liabilities 2016: $241,209Net Assets 2016: $3,976,0592016Assets 2017: $4,542,702Liabilities 2017: $293,538Net Assets 2017: $4,249,1642017Assets 2018: $4,258,365Liabilities 2018: $404,659Net Assets 2018: $3,853,7062018Assets 2019: $4,592,436Liabilities 2019: $924,090Net Assets 2019: $3,668,3462019Assets 2020: $4,621,890Liabilities 2020: $937,925Net Assets 2020: $3,683,9652020Assets 2021: $4,927,959Liabilities 2021: $981,278Net Assets 2021: $3,946,6812021Assets 2022: $4,594,460Liabilities 2022: $988,864Net Assets 2022: $3,605,5962022Assets 2024: $3,923,970Liabilities 2024: $848,537Net Assets 2024: $3,075,4332024

Highlighted filing

2019

Assets$4,592,436
Liabilities$924,090
Net Assets$3,668,346

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,034,4692010Expenses 2012: $2,499,0802012Revenue 2013: $2,675,892Expenses 2013: $2,697,251Net Income 2013: -$21,3592013Revenue 2014: $2,746,446Expenses 2014: $2,819,354Net Income 2014: -$72,9082014Revenue 2015: $3,296,200Expenses 2015: $3,108,665Net Income 2015: $187,5352015Revenue 2016: $3,632,043Expenses 2016: $3,382,270Net Income 2016: $249,7732016Revenue 2017: $3,590,169Expenses 2017: $3,487,027Net Income 2017: $103,1422017Revenue 2018: $3,435,206Expenses 2018: $3,619,170Net Income 2018: -$183,9642018Revenue 2019: $3,359,206Expenses 2019: $3,412,821Net Income 2019: -$53,6152019Revenue 2020: $2,972,165Expenses 2020: $3,152,612Net Income 2020: -$180,4472020Revenue 2021: $3,381,124Expenses 2021: $3,093,067Net Income 2021: $288,0572021Revenue 2022: $3,169,394Expenses 2022: $3,235,663Net Income 2022: -$66,2692022Revenue 2024: $3,177,602Expenses 2024: $3,555,586Net Income 2024: -$377,9842024

Highlighted filing

2019

Revenue$3,359,206
Expenses$3,412,821
Net Income-$53,615
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 16, 2020
Return Version
2019v5.1
Gross Receipts
$3,833,834
Mission and Program Overview

Mission

Advancing expert care in serious illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,544,428$3,684,243▲ $139,815
Cash and Non-Interest-Bearing Accounts$383,006$367,596▼ $15,410
Savings and Temporary Cash Investments$88,559$300,078▲ $211,519
Accounts Receivable$89,682$94,275▲ $4,593
Prepaid Expenses and Deferred Charges$81,227$77,966▼ $3,261
Land, Buildings, and Equipment, Net$43,995$41,737▼ $2,258
Inventories for Sale or Use$17,526$19,767▲ $2,241
Intangible Assets$3,168--
Total Assets$4,258,365$4,592,436▲ $334,071
Other Assets Total$6,774$6,774→ $0
Liabilities
Other Liabilities$376,977$887,648▲ $510,671
Accounts Payable and Accrued Expenses$27,682$36,442▲ $8,760
Total Liabilities$404,659$924,090▲ $519,431
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,853,706$3,668,346▼ $185,360
Total Net Assets Fund Balance$3,853,706$3,668,346▼ $185,360
Total Liabilities and Net Assets / Fund Balance$4,258,365$4,592,436▲ $334,071

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,818$88,748$124,566
Other Land Buildings$2,468$15,042$17,510
Leasehold Improvements$3,451$874$4,325
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Virginia WingertsahnCFOPT$86,588$40,061$126,649
Virginia MarshallCEO (ex-officio)FT$80,936$36,367$117,303
Marika HaranisCCOFT$105,483$7,787$113,270
Len MafricaCOO/interim CEOFT$102,904$9,302$112,206

Board Members and Trustees

NameTitle
Beth MartinPresident
Jennifer HalePresident-elect
Donna MorganDirector
Holli MartinezDirector
Joseph EbberweinDirector
Kristi AckerDirector
Michelle WebbDirector
Polly MazanecDirector
Alicia MurraySecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,028
Program Service Revenue
$3,034,955
Investment Income
$124,677
Other Revenue
$5,546
All Other Contributions
$72,096
Change in Net Assets
$-53,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,359,206
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$584,710
Total Revenue per Audited Statements
$3,943,916
Total Revenue per Form 990
$3,359,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,820,561
Other Expenses$1,592,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,287,770
Other Employee Benefits---$216,648
Current Officers, Directors, Trustees, and Key Employees---$167,524
Payroll Taxes---$148,619
Office Expenses---$144,255
Occupancy---$121,390
Fees for Services Other---$105,736
All Other Expenses---$98,940
Information Technology---$88,848
Fees for Services Lobbying---$70,305
Travel---$57,058
Other Expenses---$41,766
Advertising---$28,550
Fees for Services Legal---$22,052
Fees for Services Accounting---$14,460
Depreciation Depletion---$13,992
Insurance---$4,558
Total Functional Expenses$0$0$0$3,412,821

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,719,277
Expenses per Audited Statements$3,412,821
Total Expenses per Form 990$3,412,821
Expenses Not Reported on Form 990$306,456
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$70,305
Total Nondeductible Lobbying and Political Cost$70,305
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Memberships & Programs$545,462
Deferred Compensation Plan$245,971
Accrued Compensation Expense$87,459
Corporate Credit Card$8,756
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Election of members and their rights yes, members elect the board of directors

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

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 - currently, the board chair asks the directors if there are any conflict of interests prior to the start of each board meeting, which are held quarterly. Each year all officers, directors and all employees sign a conflict of interest statement which are then reviewed with the ceo and board chair and cfo is notified of any issues.

Form 990, Part VI, Section B, Line 15

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.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation available upon request

Filing and Contact Details

Filer

Filer Name
Hospice & Palliative Nurses Assoc
EIN
33-0267166
Phone
4127879301
Address
ONE PENN CENTER WEST RMSUITE 425, PITTSBURGH, PA 15276-0100

Signing Officer

Name
Virginia Wingertsahn
Title
CFO
Phone
4127879301
Signed
2020-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia Marshall
Formed
1987
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
33
Volunteers
410

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

No change in audit committee. However, the association has selected a new independent auditor in the current year. The association does a request for proposal every five years for auditing firms, but has the authority to change firms or audit partners.

Financial Statement Notes

PART X, LINE 2:

The association has evaluated its tax positions and elections taken for all tax years subject to examination. Currently, the 2016, 2017 and 2018 tax years are open and subject to examination upon receipt of notice from the irs of examination. However, the association 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, 2019, no interest or penalties have been recorded. Based on the evaluation of the association'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, 2019.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Expense sharing fees charged to hpnf

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses related to expense sharing fees charged to hpnf

Schedule D, Part XI Line 2D and Part XII Line 2D

Expense sharing fees charged to hospice and palliative nurses foundation are shown gross on the financial statements and are netted on form 990.

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IRS990/InvestmentsPubTradedSecGrp/BOYAmt03544428
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03684243
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0104664
IRS990/LandBldgEquipBasisNetGrp/BOYAmt043995
IRS990/LandBldgEquipBasisNetGrp/EOYAmt041737
IRS990/LandBldgEquipCostOrOtherBssAmt0146401
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0474628
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ADVANCING EXPERT CARE IN SERIOUS ILLNESS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03853706
IRS990/NetAssetsOrFundBalancesEOYAmt03668346
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt025320
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt025320
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0278254
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03853706
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03668346
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0121390
IRS990/OfficeExpensesGrp/TotalAmt0144255
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06774
IRS990/OtherAssetsTotalGrp/EOYAmt06774
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0216648
IRS990/OtherExpensesGrp/Desc0EDUCATION EXPENSES
IRS990/OtherExpensesGrp/Desc1PUBLICATION OF JHPN
IRS990/OtherExpensesGrp/Desc2BOARD EXPENSES
IRS990/OtherExpensesGrp/Desc3MEETING EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0422309
IRS990/OtherExpensesGrp/TotalAmt1272751
IRS990/OtherExpensesGrp/TotalAmt285290
IRS990/OtherExpensesGrp/TotalAmt341766
IRS990/OtherLiabilitiesGrp/BOYAmt0376977
IRS990/OtherLiabilitiesGrp/EOYAmt0887648
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05546
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05546
IRS990/OtherRevenueTotalAmt05546
IRS990/OtherSalariesAndWagesGrp/TotalAmt01287770
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt0148619
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt081227
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt077966
IRS990/PrincipalOfficerNm0VIRGINIA MARSHALL
IRS990/PriorPeriodAdjustmentsAmt0-409999
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATIONAL PRODUCTS/S
IRS990/ProgramServiceRevenueGrp/Desc2EXPENSE SHARING
IRS990/ProgramServiceRevenueGrp/Desc3STIPEND FOR JHPN
IRS990/ProgramServiceRevenueGrp/Desc4PRINT JOURNAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01029466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1998110
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2816469
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3134254
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt426577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01029466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1998110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2816469
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3134254
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt426577
IRS990/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL DEVELOPMENT - TO PROMOTE EXCELLENCE IN HOSPICE AND PALLIATIVE NURSING BY PROVIDING PROFESSIONAL DEVELOPMENT THROUGH LEADERSHIP TRAINING, MENTORING, ROLE MODELING AND CHAPTER LEADERSHIP.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0943484
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP SERVICES - TO PROMOTE EXCELLENCE IN HOSPICE AND PALLIATIVE NURSING BY PROVIDING A PROFESSIONAL MEMBERSHIP IN A NATIONAL ORGANIZATION. THIS ORGANIZATION DETERMINES THE SCOPE AND STANDARD OF HOSPICE AND PALLIATIVE NURSING CARE PRACTICES, POSITION STATEMENTS, PROVIDES NETWORKING OPPORTUNITIES, ADVOCACY AND ALL THE EDUCATIONAL AND RESEARCH ACTIVITIES ASSOCIATED WITH THE HOSPICE AND PALLIATIVE NURSING SPECIALTY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt082087
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035824
IRS990/PYGrantsAndSimilarPaidAmt0144680
IRS990/PYInvestmentIncomeAmt0112049
IRS990/PYOtherExpensesAmt01543860
IRS990/PYOtherRevenueAmt021440
IRS990/PYProgramServiceRevenueAmt03265893
IRS990/PYRevenuesLessExpensesAmt0-183964
IRS990/PYSalariesCompEmpBnftPaidAmt01930630
IRS990/PYTotalExpensesAmt03619170
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03435206
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-53615
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0121932
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt088559
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0300078
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt070305
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt01029466
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt070305
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt070305
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt035818
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088748
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124566
IRS990ScheduleD/ExpensesNotReportedAmt0306456
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03412821
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03451
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0874
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04325
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0278254
IRS990ScheduleD/OtherExpensesIncludedAmt0306456
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02468
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015042
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08756
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1545462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt287459
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3245971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CORPORATE CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID MEMBERSHIPS & PROGRAMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED COMPENSATION EXPENSE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED COMPENSATION PLAN
IRS990ScheduleD/OtherRevenueAmt0306456
IRS990ScheduleD/RevenueNotReportedAmt0584710
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03359206
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS EVALUATED ITS TAX POSITIONS AND ELECTIONS TAKEN FOR ALL TAX YEARS SUBJECT TO EXAMINATION. CURRENTLY, THE 2016, 2017 AND 2018 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION UPON RECEIPT OF NOTICE FROM THE IRS OF EXAMINATION. HOWEVER, THE ASSOCIATION 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, 2019, NO INTEREST OR PENALTIES HAVE BEEN RECORDED. BASED ON THE EVALUATION OF THE ASSOCIATION'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, 2019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSE SHARING FEES CHARGED TO HPNF
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES RELATED TO EXPENSE SHARING FEES CHARGED TO HPNF
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSE SHARING FEES CHARGED TO HOSPICE AND PALLIATIVE NURSES FOUNDATION ARE SHOWN GROSS ON THE FINANCIAL STATEMENTS AND ARE NETTED ON FORM 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PART XI LINE 2D AND PART XII LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041737
IRS990ScheduleD/TotalExpensesPerForm990Amt03412821
IRS990ScheduleD/TotalLiabilityAmt0887648
IRS990ScheduleD/TotalRevenuePerForm990Amt03359206
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03943916
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03719277
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION OF MEMBERS AND THEIR RIGHTS YES, MEMBERS ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FIRST 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 - CURRENTLY, THE BOARD CHAIR ASKS THE DIRECTORS IF THERE ARE ANY CONFLICT OF INTERESTS PRIOR TO THE START OF EACH BOARD MEETING, WHICH ARE HELD QUARTERLY. EACH YEAR ALL OFFICERS, DIRECTORS AND ALL EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT WHICH ARE THEN REVIEWED WITH THE CEO AND BOARD CHAIR AND CFO IS NOTIFIED OF ANY ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGE IN AUDIT COMMITTEE. HOWEVER, THE ASSOCIATION HAS SELECTED A NEW INDEPENDENT AUDITOR IN THE CURRENT YEAR. THE ASSOCIATION DOES A REQUEST FOR PROPOSAL EVERY FIVE YEARS FOR AUDITING FIRMS, BUT HAS THE AUTHORITY TO CHANGE FIRMS OR AUDIT PARTNERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.85$3.08$3.18$3.56$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$0.99$3.61$3.17$3.24$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$0.98$3.95$3.38$3.09$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.94$3.68$2.97$3.15$0.18
2019Detailed filing. Detailed filing data is available for this year.$4.59$0.92$3.67$3.36$3.41$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$0.40$3.85$3.44$3.62$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$0.29$4.25$3.59$3.49$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$0.24$3.98$3.63$3.38$0.25
2015Detailed filing. Detailed filing data is available for this year.$3.94$0.31$3.64$3.30$3.11$0.19
2014Detailed filing. Detailed filing data is available for this year.$3.85$0.23$3.62$2.75$2.82$0.07
2013Detailed filing. Detailed filing data is available for this year.$3.88$0.18$3.71$2.68$2.70$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.23$3.64$2.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.09$3.54$2.03