2023-10-17T00:00:57+00:00 2022-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-01-01 880197147 Nathan Adelson Hospice Foundation Inc NATH 7027330320 4131 University Center Dr Las Vegas NV 89119 Karen Rubel President & CEO 2023-10-17 true Karen Rubel 999009999 Diane Kirmaci P01578407 4155761100 2022 2023-04-26 12:10:37Z Karen Rubel 4131 University Center Dr Las Vegas NV 89119 9267325 false X www.nah.org/get-involved/nathan-adelson-hospice-foundation X 1983 NV NATHAN ADELSON HOSPICE FOUNDATION, Inc. (NAHF) WAS ESTABLISHED IN 1983 to provide financial support for the programs of Nathan Adelson Hospice and The Center for Compassionate Care, related tax-exempt organizations, including the cost of Uncompensated Hospice Care and Patient Assistance. 19 18 10 260 18957 14711 2633035 3188910 0 2058602 -73190 52149 102764 4743786 3218484 2417222 2197449 0 538635 469138 0 929202 615942 654234 3571799 3320821 1171987 -102337 24596074 19737096 8088876 5649799 16507198 14087297 NAHF was established in 1983 for the sole purpose of serving as a fund-raising arm for Nathan Adelson Hospice and the Center for Compassionate Care, related tax-exempt organizations. false false 2197449 2197449 NAHF WAS ESTABLISHED IN 1983 TO PROVIDE FINANCIAL SUPPORT FOR THE PROGRAMS AND SERVICES PROVIDED BY NATHAN ADELSON HOSPICE, INC. (NAH) AND THE CENTER FOR COMPASSIONATE CARE (CCC), RELATED TAX-EXEMPT ORGANIZATIONS. NAH BEGAN SERVING THE SOUTHERN NEVADA COMMUNITY IN 1978 AND HAS PROVIDED CARE TO MORE THAN 80,000 PATIENTS WITH LIFE LIMITING ILLNESSES. DURING 2022, THE HOSPICE PROVIDED 115,253 DAYS OF COMPREHENSIVE HOSPICE SERVICES TO PATIENTS AND THEIR LOVED ONES. NAHF PROVIDES FUNDING TO THE HOSPICE THROUGH SPECIAL EVENTS, MEMORIAL/HONOR GIFTS, PLANNED GIFTS, AND GRANTS FROM PRIVATE FOUNDATIONS, INDIVIDUALS AND CORPORATE SPONSORS. 2197449 true true false false false false true false true true false false false true true false true false false false false false false true true false true true true false false false false false false false false true true false false true true false false false true 22 6 true 10 true true true false false false false true true false false false false false false X 19 18 false false false false true true false true true false false true true true true true true false true false X Marian Guerra 7027963152 4131 University Center Dr LAS VEGAS NV 89119 ALAN DUNCAN NAHF Board Chairman 1.0 2.0 X X 0 0 0 EDWIN C KINGSLEY MD NAHF Board Secretary 1.0 2.0 X X 0 0 0 FRANK SCHRECK NAHF Board Vice Chairman 1.0 2.0 X X 0 0 0 KAREN S RUBEL President & CEO 1.0 39.0 X X 0 340098 24142 ALAN MOLASKY Trustee 1.0 2.0 X 0 0 0 CHRISTIAN HAASE Trustee 1.0 2.0 X 0 0 0 DENNIS L KENNEDY ESQ Trustee 1.0 2.0 X 0 0 0 ELLIS LANDAU Trustee / Investment Committee Chairman 1.0 2.0 X 0 0 0 JEANNE R JONES Trustee 1.0 2.0 X 0 0 0 Jeri Crawford Trustee 1.0 2.0 X 0 0 0 Karla Perez Trustee 1.0 2.0 X 0 0 0 LOUIS SILVESTRI Trustee 1.0 2.0 X 0 0 0 Lynn Billingsley Trustee 1.0 1.0 X 0 0 0 MICHAEL E LUCE Trustee 1.0 2.0 X 0 0 0 MICHAEL RUMBOLZ Trustee 1.0 2.0 X 0 0 0 REED RADOSEVICH Trustee / Finance and compensation committee chairman 1.0 2.0 X 0 0 0 RICHARD S WORTHINGTON Trustee 1.0 2.0 X 0 0 0 SCOTT MACTAGGART Trustee 1.0 2.0 X 0 0 0 STEVE PETERSON Trustee 1.0 2.0 X 0 0 0 Caleen Norrod Johnson Executive Director of the NAH Foundation 40.0 0 X 154647 0 18283 Liz Vandenberg Chief Financial Officer 1.0 39.0 X 0 191080 20290 Stephanie Forbes Philanthropy Officer 40.0 0 X 103265 0 4356 257912 531178 67071 2 false true false 0 624780 2564130 206150 3188910 0 0 0 0 0 396799 18957 377842 0 0 5360332 5830321 -469989 0 -469989 -469989 120712 624780 218520 -97808 -97808 61800 61800 61800 Other Operating Revenue 900099 138772 138772 0 0 0 0 138772 3218484 0 18957 10617 2159414 2159414 38035 38035 172930 172930 248323 248323 9005 9005 9174 9174 29706 29706 359 359 22511 22511 0 0 0 0 112909 50422 62487 29298 29298 2294 2294 13936 13936 132819 132819 15236 15236 Patient & Direct Service 191664 191664 Land Leases 90887 90887 Dues & Subscriptions 26266 26266 Employee recognition 13096 13096 2959 0 2959 0 3320821 2197449 194170 929202 1380601 603519 1442300 765080 0 0 0 0 128880 184953 5954100 2901329 3186620 3052771 17686442 14149587 0 0 771231 981186 24596074 19737096 148796 128023 10000 23850 0 0 7930080 5497926 8088876 5649799 X 10140022 8007445 6367176 6079852 16507198 14087297 24596074 19737096 X -102337 -2318289 725 X false true X true true true X 4124495 2143518 5394754 2633035 3188910 17484712 0 0 4124495 2143518 5394754 2633035 3188910 17484712 7104673 10380039 317901 185854 118564 329023 377842 1329184 14814 14870 16657 18033 18957 83331 374733 367869 192758 168773 321284 1425417 20322644 0 0.5108 0.421 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS RECEIPTS FROM FUNDRAISING EVENTS, COLUMN A - 127309.0, COLUMN B - 135903.0, COLUMN C - 10411.0, COLUMN D - 34594.0, COLUMN E - 120712.0, COLUMN F - 428929.0; DESCRIPTION - GROSS RECEIPTS FROM GAMING ACTIVITIES, COLUMN A - 103000.0, COLUMN B - 90800.0, COLUMN C - 46000.0, COLUMN D - 0.0, COLUMN E - 61800.0, COLUMN F - 301600.0; DESCRIPTION - OTHER INCOME, COLUMN A - 144424.0, COLUMN B - 141166.0, COLUMN C - 136347.0, COLUMN D - 134179.0, COLUMN E - 138772.0, COLUMN F - 694888.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 true 3690494 -494824 13513 3182157 3417775 288620 15901 3690494 3086456 350981 19662 3417775 2663887 432670 10101 3086456 2804875 -133255 7733 2663887 1.0 0.0 0.0 false false 5319165 2284473 3034692 100558 85519 15039 516555 513515 3040 17822 17822 0 3052771 Due to Affiliates 5497926 5497926 X Schedule D, Part V, Line 4 Intended uses of endowment funds The organization administers the endowment funds on behalf of the Nathan Adelson Hospice, and the funds are used to support the hospice and its operations. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization (except Monarch) is exempt from income taxes on income from related activities under Section 501 (c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Organization has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Organization's Forms 990 have not been subject to examination by the Internal Revenue Service or the state of Nevada for the last three years. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties at December 31, 2022 and 2021. Fashion Show 426154 346455 79699 76590 159 40393 Serenades of Life 135989 125609 10380 10882 10920 395 12711 4 183349 152716 30633 4896 19015 42559 745492 624780 120712 15778 106525 554 95663 218520 -97808 61800 true 1.0 61800 NV false Organizations are not required to be licensed in the state of Nevada. false false false 0.0 1.0 Marian Guerra 4131 University Center Dr Las Vegas NV 89119 false NA 0 false 0 true Nathan Adelson Hospice 4131 University Center Dr Las Vegas NV 89119 880161009 501(c)(3) 2132774 Support Hospice Programs CENTER FOR COMPASSIONATE CARE 4131 University Center Dr Las Vegas NV 89119 450473026 501(c)(3) 26640 Support bereavement and counseling programs 2 0 Patient Assistance 649 31965 6070 FMV Meals for patients and families Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds are provided to related organizations and unrelated organizations to support exempt functions. The financial statements of the related organizations are reviewed on a monthly basis to ensure grant funds are used for their intended purpose. false false false false false false false false false KAREN S RUBEL President & CEO 0 311746 0 27836 0 516 0 12200 0 11942 0 364240 0 0 Caleen Norrod Johnson Executive Director of the NAH Foundation 145159 0 8712 0 776 0 6345 0 11938 0 172930 0 0 0 Liz Vandenberg Chief Financial Officer 0 179181 0 11899 0 0 0 7421 0 12869 0 211370 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation NATHAN ADELSON HOSPICE (NAH), A RELATED TAX EXEMPT ORGANIZATION, IS THE COMMON PAY AGENT FOR NAHF. THE PROCESS FOR DETERMINING COMPENSATION FOR NAHF'S OFFICERS IS UNDERTAKEN BY NAH. X 3 1624 Market value X 18766 Market value X 2 15041 Market value X 1 73379 Other - Difference between FMV and actual rent obligation X Gift Certificates 71 56653 Market value X Miscellaneous Noncash contributions 91 40687 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of Contributions Other - Gift Certificates NUMBER OF CONTRIBUTIONS Other - Miscellaneous Noncash contributions NUMBER OF CONTRIBUTIONS Real estate - Other - Land Lease Number of contributions Securities - Publicly traded - Number of contributions Clothing and household goods - Number of Contributions Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The process to establish compensation of top management officials is undertaken by Nathan Adelson Hospice, a related organization. The compensation arrangements for the organization's President & Chief Executive Officer (CEO) and other senior leaders are subject to the review and approval of the organization's Board of Trustees. A Board of Trustee appointed Compensation Committee comprised of the Vice President of Employee & Volunteer Solutions and three independent Board of Trustee members, ensures the organization's pay structure and benefits programs are fair, competitive (based on market data), and aligned with the organization's business strategy and mission. Additionally, the committee responsibilities include the following: 1) Overseeing all aspects of compensation provided to senior leadership of the organization, including the President/CEO, in order to reward performance while ensuring fiscal responsibility; 2) Establishing overall total compensation philosophy for the organization; 3) Assuring that the hospice's compensation practices are in compliance with applicable laws and regulations; 4) Analyzing state and national survey data; and 5) Retaining advisers to include compensation experts, as it may deem necessary. The Compensation Committee provides an annual salary analysis, including the compensation package for the CEO and other senior leaders, to the Finance Committee. The Finance Committee reviews the compensation package for the Chief Executive Officer and Senior Leadership, in an annual executive session. Once approved by the committee, the compensation package for the Chief Executive Officer is submitted to the full Board of Trustees for review and approval. Formal approval of the annual compensation package is documented in the minutes of the Board of Trustees' meeting. This review last took place in October of 2019. In 2013, NAH engaged an independent group, CBIZ Human Capital Services Group, to perform an organization wide compensation analysis, including a review of current compensation practices and development of a Market Based Compensation Plan. This plan was approved by the Compensation Committee, Finance Committee and Board of Trustees and adopted by NAH in accordance with the organization's compensation policies. This organization wide compensation analysis was re-done in Q1 of 2018 - a top down analysis is recommended every five years as a best practice. For the five years following a compensation study, CBIZ provides a report of actual and projected salary adjustments for all organizations in the Western US including specific healthcare industry compensation. CBIZ will continue to provide updated information annually through 2023. This data is then utilized by the Compensation Committee to make recommendations and adjustments to the organization's salary structure for all employees; including the President & CEO and other senior leaders for the following fiscal year. These recommendations are reviewed/adjusted and approved by the Finance Committee as well as the Board of Trustees during an executive session. In Q1 2018, NAH also engaged CBIZ to analyze the compensation for the Senior Leadership members. The report included an intermediate sanctions overview, compensation study methodology and findings and recommendations for compensation. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Board of Trustees may appoint an Executive Committee which shall be comprised of the Chairman of the Board of Trustees, the Vice Chairman of the Board of Trustees, the President and, if applicable, the Chairperson(s) of any standing committee of the Board of Trustees. The Executive Committee shall advise and aid the officers of the Corporation in all matters concerning the Corporation's interests and management of its business. When the Board of Trustees is not in session, the Executive Committee shall have the power and authority of the Board of Trustees to transact all regular business of the Corporation, subject to any limitation imposed by law, the Board of Trustees or the Bylaws. The Executive Committee shall subsequently report to the Board of Trustees at its next regular meeting all action it has taken. Form 990, Part VI, Line 6 Classes of members or stockholders Nathan Adelson Hospice Foundation has as its sole member its parent organization which is Nathan Adelson Hospice a 501(c)(3) public charity. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Nathan Adelson Hospice, as the sole member of Nathan Adelson Hospice Foundation, has the right to appoint any board member. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CEO AND A REPRESENTATIVE FROM THE ORGANIZATION'S TAX PREPARATION FIRM REVIEW THE COMPLETED FORM 990 WITH THE ORGANIZATION'S FINANCE COMMITTEE. THE FINANCE COMMITTEE REPORTS ON ITS REVIEW OF THE FORM 990 TO THE FULL BOARD OF TRUSTEES AND RECOMMENDS APPROVAL FOR FILING. ALL MEMBERS OF THE BOARD OF TRUSTEES RECEIVE COPIES OF THE FORM 990 FOR REVIEW PRIOR TO FILING WITH THE IRS. ALL ACTIONS TAKEN BY THE FINANCE COMMITTEE AND BOARD OF TRUSTEES RELATED TO THE REVIEW AND APPROVAL OF THE FORM 990 ARE DOCUMENTED IN THE MEETING MINUTES. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD OF TRUSTEE MEMBERS, OFFICERS, AND KEY EMPLOYEES (INTERESTED PERSONS) ARE REQUIRED TO FILE A DISCLOSURE OF POTENTIAL OR ACTUAL CONFLICTS OF INTEREST WITH THE ORGANIZATION. DISCLOSURES ARE REVIEWED BY THE BOARD PRESIDENT AND COPIES ARE PROVIDED TO OUR INDEPENDENT AUDITORS. INTERESTED PERSONS WITH A CONFLICT OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS/VOTING RELATED TO A TRANSACTION WHERE A CONFLICT EXISTS. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process described in Line 15a was undertaken by the filing organization. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflicts of interest policies are not required disclosures pursuant to Internal Revenue Code (IRS) Section 6104. As such, the organization's financial statements, governing documents, and Conflict of Interest Policy are not available to the public at this time. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on Forgiveness of Related Party Receivable - 725; BONNIE'S COMFORT LLC 4131 UNIVERSITY CENTER DR LAS VEGAS NV 89119 320388748 WELLNESS PRODUCTS NV 0 0 Nathan Adelson Hospice Care Companions LLC 4131 UNIVERSITY CENTER DR Las Vegas NV 89119 300856389 Personal Care NV 0 0 Nathan Adelson Hospice THE CENTER FOR COMPASSIONATE CARE 4131 UNIVERSITY CENTER DR LAS VEGAS NV 89119 450473026 COUNSELING NV 501(c)(3) 7 Nathan Adelson Hospice false NATHAN ADELSON HOSPICE INC 4131 UNIVERSITY CENTER DR LAS VEGAS NV 89119 880161009 HOSPICE CARE NV 501(c)(3) 10 NA false MONARCH HEALTHCARE SOLUTIONS 4131 UNIVERSITY CENTER DR LAS VEGAS NV 89119 455165668 HEALTHCARE NV NATHAN ADELSON HOSPICE C Corporation 0 false false true false false false false false false false false false false false true true true true false false