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      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY THROUGH REVIEW OF THE SUPPORTED ORGANIZATIONS FORM 990.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH REVIEW OF THE SUPPORTED ORGANIZATION'S FORM 990 AND ANNUAL FINANCIAL STATEMENTS.</ExplanationTxt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION HAS EVALUATED THEIR TAX POSITIONS AND ELECTIONS TAKEN FOR ALL TAX YEARS SUBJECT TO EXAMINATION. CURRENTLY THE 2020, 2021, AND 2022 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION UPON RECEIPT OF NOTICE FROM THE IRS. HOWEVER, THE FOUNDATION 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, 2023, NO INTEREST OR PENALTIES HAVE BEEN RECORDED. BASED ON THE EVALUATION OF THE FOUNDATION'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, 2023.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>RESEARCH GRANTS: THE HOSPICE AND PALLIATIVE NURSES FOUNDATIONS OFFERS A RESEARCH GRANT IN COLLABORATION WITH THE SIGMA FOUNDATION. THE PURPOSE OF THE SIGMA AND HOSPICE AND PALLIATIVE NURSES FOUNDATION (HPNF) END OF LIFE NURSING CARE RESEARCH GRANT IS TO ENCOURAGE QUALIFIED NURSES TO CONTRIBUTE TO THE ADVANCEMENT OF NURSING CARE THROUGH RESEARCH. GRANT REQUESTS ARE SUBMITTED THROUGH SIGMA'S ONLINE PROCESS. SIGMA ADMINISTERS THE GRANT AND CONVENES AN ANONYMOUS PEER-REVIEW PANEL WHICH INCLUDES MEMBERS FROM THE HOSPICE AND PALLIATIVE NURSES ASSOCIATION RESEARCH COMMITTEE. THE SIGMA FOUNDATION AND HPNF BOARD OF DIRECTORS MUST APPROVE THE APPLICATION. APPLICANTS ARE REQUIRED TO SUBMIT A COMPLETED RESEARCH APPLICATION VIA AN ONLINE SUBMISSION SYSTEM; COMPLETE PROJECT WITHIN ONE (1) YEAR OF FUNDING; SIGN A RESEARCH GRANT AGREEMENT, AND SUBMIT A FINAL REPORT TO THE SIGMA FOUNDATION. SCHOLARSHIPS: THE HOSPICE AND PALLIATIVE NURSES FOUNDATION (HPNF) OFFERS SCHOLARSHIPS FOR ACADEMIC DEGREE PROGRAMS AND EDUCATIONAL INITIATIVES OFFERED BY THE HOSPICE AND PALLIATIVE NURSES ASSOCIATION (HPNA) INCLUDING CONFERENCES AND TRAININGS. HPNF ALSO OFFERS SCHOLARSHIPS TO CERTIFICATION EXAMS OFFERED BY THE HOSPICE AND PALLIATIVE CREDENTIALING CENTER (HPCC). ALL SCHOLARSHIP APPLICATIONS ARE REVIEWED BY THE HPNF AWARDS COMMITTEE AND MUST BE APPROVED BY THE HPNF BOARD OF DIRECTORS. ATTENDANCE IS CONFIRMED FOR RECIPIENTS WHO RECEIVED HPNA CONFERENCE AND TRAINING SESSION SCHOLARSHIPS. RECEIPTS FOR TUITION OR BOOKS MUST BE SUBMITTED BY RECIPIENTS WHO WERE AWARDED SCHOLARSHIPS FOR ACADEMIC DEGREE PROGRAMS. GRANTS: THE HOSPICE AND PALLIATIVE NURSES FOUNDATION (HPNF) OFFERS SCHOLARSHIPS TO LOCAL HOSPICE AND PALLIATIVE NURSES ASSOCIATION MEMBERSHIP CHAPTERS. ALL GRANT APPLICATIONS ARE REVIEWED BY THE HPNF AWARDS COMMITTEE AND MUST BE APPROVED BY THE HPNF BOARD OF DIRECTORS. CHAPTERS WHO HAVE RECEIVED AN HPNF CHAPTER GRANT ARE REQUIRED TO SUBMIT A GRANT REPORT WITHIN 3 MONTHS OF COMPLETION OF THE GRANT PROJECT.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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        <ExplanationTxt>COMPENSATION PROCESS FOR TOP OFFICIALS - ALL COMPENSATION AND BENEFITS ARE REVIEWED BY AN OUTISDE FIRM EVERY 5 YEARS. IF A NEW EMPLOYEE IS ADDED, THE JOB DESCRIPTION IS SENT TO AN OUTSIDE FIRM FOR MARKET ANALYSIS</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <InvolvedAmt>143928</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>HOSPICE &amp; PALLIATIVE NURSES ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
        <InvolvedAmt>26455</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>HOSPICE &amp; PALLIATIVE CREDENTIALING CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>34550</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>HOSPICE &amp; PALLIATIVE CREDENTIALING CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
        <InvolvedAmt>4850</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>