Hospice & Palliative Nurses Assoc

Nonprofit profile at a glance

EIN
330267166
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Carnegie, PA, USA
Phone
4127879301
Rating confidence
Limited

Official website

Reported finances

Revenue
$3,111,612
Expenses
$3,180,379
Assets
$3,987,276
Liabilities
$907,353

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

Leadership & pay

15 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
  • CHAD REILLY (SR. VP OF HPCC & HEALTH PO): $143,237 total reported compensation
  • DIANE SCHEURING (VP MEMBERSHIP & MARKETING (TERMED 11/25)): $138,070 total reported compensation

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

Overview

Mission

Advancing nursing expertise in hospice and palliative care through education, advocacy, leadership, and research.

What it reported doing in 2025

Membership services - membership services include local chapter support, individual and employer memberships, research, advocacy resources, and the organization's journal of hospice and palliative nursing. Individual/employer member benefits include networking opportunities through online communities, mentoring programs, leadership support, committee, and task force involvement, as well as discounts on all education products and services/certification exams. Advocacy resources include access to scope and standards for hospice and palliative nursing, nursing position statements, and advocacy/legislative engagement and education. Research resources include research advisory committees, mentoring, education for research publications, and access to a national nursing research agenda.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 60
  • Accountability: 100
  • Sustainability: 27
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -2.2%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.6% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.9M in reported program spending
  • Leadership: top reported pay $221K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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 — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.