2025-11-04T17:01:12+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 880197147 Nathan Adelson Hospice Foundation Inc NATH 7027330320 4131 University Center Dr Las Vegas NV 89119 Caleen Norrod Johnson Executive Director 2025-11-04 true Diane Kirmaci P01578407 4155761100 2025-11-04 2024 2025-03-06 01:10:19Z Caleen Norrod Johnson 4131 University Center Dr Las Vegas NV 89119 20261778 false X www.nah.org/our-foundation/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. 21 20 4 101 21328 16724 2923834 4929968 0 0 185371 602898 96276 65191 3205481 5598057 2436846 2220909 0 475248 508264 0 1106136 831099 774613 3743193 3503786 -537712 2094271 19159419 18760082 3789108 596762 15370311 18163320 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 2220909 2220909 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 95,000 PATIENTS WITH LIFE LIMITING ILLNESSES. DURING 2024, THE HOSPICE PROVIDED 96,748 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. 2220909 true true false false false false false false 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 false false true false false false false true false false false false true 37 24 true 4 true true true false false false false true true false false false false false false X 21 20 true false false false true true false true true false false false true true true true true true false false false false X Marian Guerra 7027963152 4131 University Center Dr LAS VEGAS NV 89119 ALAN DUNCAN NAHF Board Chair 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 Chair 1.0 2.0 X X 0 0 0 KAREN S RUBEL President & CEO 1.0 40.0 X X 0 354156 27680 ALAN MOLASKY Trustee 1.0 2.0 X 0 0 0 CELENA L DILULLO Trustee as of Feb 2024 1.0 1.0 X 0 0 0 CHRISTIAN HAASE Trustee 1.0 2.0 X 0 0 0 CYNTHIA ELLIS Trustee as of Oct 2024 1.0 1.0 X 0 0 0 DENNIS L KENNEDY ESQ Trustee 1.0 2.0 X 0 0 0 ELLIS LANDAU Trustee / Investment Committee Chair 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 2.0 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 Chair 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 160660 0 20742 STEPHANIE FORBES Philanthropy Officer 40.0 0 X 113598 0 6138 274258 354156 54560 2 false true false 0 801373 4128595 276925 4929968 0 0 0 0 0 440910 21328 419582 0 0 14590126 14428138 161988 0 161988 161988 73304 801373 235583 -162279 -162279 86435 86435 86435 Other Operating Revenue 900099 141035 141035 0 0 0 0 141035 5598057 0 21328 646761 2150268 2150268 70641 70641 181402 181402 273450 273450 10316 10316 10814 10814 32282 32282 3350 3350 28009 28009 0 0 0 0 230789 39899 190890 37554 37554 42 42 1526 1526 132206 132206 16631 16631 PATIENT & DIRECT SERVICE 189180 189180 LAND LEASES 105235 105235 DUES & SUBSCRIPTIONS 29843 29843 EMPLOYEE RECOGNITION 248 248 0 0 0 0 3503786 2220909 176741 1106136 815201 918011 285930 288644 613564 559021 0 0 0 0 193008 210956 5862491 3059371 2921159 2803120 14176766 13813815 0 0 153791 166515 19159419 18760082 117934 153602 20222 19632 0 0 3650952 423528 3789108 596762 X 10367497 12642380 5002814 5520940 15370311 18163320 19159419 18760082 2094271 698738 0 X false true true false X 5394754 2633035 3188910 2923834 4929968 19070501 0 0 5394754 2633035 3188910 2923834 4929968 19070501 6979315 12091186 118564 329023 377842 448131 419582 1693142 12641 13880 14711 16293 16724 74249 192758 168773 321284 339710 300774 1323299 22161191 0 0.54560 0.55016 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS RECEIPTS FROM FUNDRAISING EVENTS, COLUMN A - 10411.0, COLUMN B - 34594.0, COLUMN C - 120712.0, COLUMN D - 98682.0, COLUMN E - 73304.0, COLUMN F - 337703.0; DESCRIPTION - GROSS RECEIPTS FROM GAMING ACTIVITIES, COLUMN A - 46000.0, COLUMN B - 0.0, COLUMN C - 61800.0, COLUMN D - 99700.0, COLUMN E - 86435.0, COLUMN F - 293935.0; DESCRIPTION - OTHER INCOME, COLUMN A - 136347.0, COLUMN B - 134179.0, COLUMN C - 138772.0, COLUMN D - 141328.0, COLUMN E - 141035.0, COLUMN F - 691661.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3646734 346784 16217 3977301 3182157 478536 13959 3646734 3690494 -494824 13513 3182157 3417775 288620 15901 3690494 3086456 350981 19662 3417775 1.0 0.0 0.0 false false 5319165 2540542 2778623 100558 90596 9962 424946 410411 14535 17822 17822 0 2803120 Federal Income Taxes Due to Affiliates 423528 423528 X 0 0 0 0 0 0 0 0 0 0 0 0 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 (IRC) 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 IRC. 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, 2024 and 2023. Fashion Show 473143 443882 29261 74662 636 55013 Serenades of Life 156976 148594 8382 10970 9453 110 14142 4 244558 208897 35661 21359 67 49171 874677 801373 73304 10970 105474 813 118326 235583 -162279 0 0 86435 true 1.0 86435 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 true NATHAN ADELSON HOSPICE 4131 University Center Dr Las Vegas NV 89119 880161009 501(c)(3) 2147199 Support Hospice Programs 1 0 Patient Assistance 286 64214 6427 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 true false KAREN S RUBEL President & CEO 0 333320 0 20320 0 516 0 13553 0 14127 0 381836 0 0 CALEEN NORROD JOHNSON Executive Director of the NAH Foundation 153508 0 6360 0 792 0 6615 0 14127 0 181402 0 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. Schedule J, Part I, Line 7 Non-fixed payments NAH SENIOR LEADERS' ANNUAL INCENTIVE PLAN IS BASED ON ACHIEVEMENT OF THREE GOALS. GOAL 1 IS NAH NET SURPLUS, GOAL 2 IS NAH FOUNDATION REVENUE BUDGET AND GOAL 3 IS EMPLOYEE ENGAGEMENT AVERAGE SCORE. *PERFORMANCE BETWEEN THRESHOLD AND TARGET AND BETWEEN TARGET AND MAXIMUM WILL BE PRORATED TO REFLECT THE APPROPRIATE PERCENTAGE ACHIEVEMENT BETWEEN THE TWO LEVELS. *THE HIGHEST AWARD TO BE PAID IS MAXIMUM, REGARDLESS OF ACHIEVEMENT ABOVE THAT LEVEL. *PERFORMANCE BELOW THRESHOLDS WILL RESULT IN NO AWARD. AWARD LEVELS FOR EACH GOAL ARE ADJUSTED FOR ITS WEIGHT. *PAYMENTS UNDER THE INCENTIVE COMPENSATION PLAN WILL BE MADE NO LATER THAN MARCH 1ST OF THE YEAR FOLLOWING THE PERFORMANCE PERIOD. 4 1945 Market value X 17828 Market value 6 36807 Market value 1 87727 Other - Difference between FMV and actual rent obligation X Gift Certificates 111 112766 Market value X Miscellaneous Noncash contributions 104 19852 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Gift Certificates NUMBER OF CONTRIBUTIONS Other - Miscellaneous Noncash contributions NUMBER OF CONTRIBUTIONS Real estate - Other - Land Lease Number of contributions Art - Works of art - Number of contributions Clothing and household goods - Number of Contributions Securities - Publicly traded - 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 and 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, it is included in the following year's budget which is ultimately approved by the full Board of Trustees. Formal approval of the annual compensation package is documented in the minutes of the Board of Trustees' meeting. 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 last done in 2018. A top-down analysis is recommended periodically 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 2024. 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 and CEO and other senior leaders for the following fiscal year. In 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 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES THE ORGANIZATION DID NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. 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 2 Family/business relationships amongst interested persons KAREN S. RUBEL, SCOTT MACTAGGART, MICHAEL RUMBOLZ, ELLIS LANDAU, ALAN MOLASKY, LOUIS SILVESTRI, DENNIS L. KENNEDY, EDWIN C. KINGSLEY, KARLA PEREZ, ALAN DUNCAN, LYNN BILLINGSLEY, CHRISTIAN HAASE, MICHAEL E. LUCE, JERI CRAWFORD, JEANNE R. JONES, FRANK SCHRECK, RICHARD S. WORTHINGTON, STEVE PETERSON, REED RADOSEVICH - Business relationship 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 EXECUTIVE DIRECTOR AND A REPRESENTATIVE FROM THE ORGANIZATION'S TAX PREPARATION FIRM REVIEW THE COMPLETED FORM 990 WITH THE FULL BOARD OF TRUSTEES FOR 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 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 UPON REQUEST. 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 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 (IRC) 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. 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 true true