Hospice and Palliative Nurses Foundation

Nonprofit profile at a glance

EIN
251813944
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Carnegie, PA, USA
Phone
4127879301
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$228,728
Expenses
$325,535
Assets
$1,434,627
Liabilities
$27,454

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • MASAKO MAYAHARA (PRESIDENT)
  • LYNN REINKE (PAST PRESIDENT)
  • RICHELLE RIKKI HOOPER (PRESIDENT ELECT)
  • VIRGINIA MARSHALL (CEO (EX-OFFICIO))

Highest reported compensation

  • VIRGINIA MARSHALL (CEO (EX-OFFICIO)): $221,361 total reported compensation
  • KAREN ANDERSON (FINANCE CONTROLLER): $111,202 total reported compensation
  • JILLIAN PRITTS (VP OF HPNF): $106,376 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support hospice and palliative research, education, and leadership development to advance expert nursing care.

What it reported doing in 2025

Education and research scholarships and grants: hpnf secures funding to create enhanced opportunities in support of the professional development of individual hospice and palliative nurses and organizations by providing scholarships, grants, and awards for education, conferences, specialty certifications, research projects and other professional development.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 83% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: $3.54 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 88.8%; rating input score 89; 54th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -42.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 4.41; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 32.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $261K in reported program spending
  • Leadership: top reported pay $221K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.