California Nurses Association
Nonprofit profile at a glance
- EIN
- 940362060
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Oakland, CA, USA
- Phone
- 5102732200
- Rating confidence
- Limited
Reported finances
- Revenue
- $187,087,566
- Expenses
- $137,737,735
- Assets
- $562,476,836
- Liabilities
- $33,646,363
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
41 people listed
Executive titles in this filing
- Coralie Giles (Council of President)
- Michelle Gutierrez-Vo (Council of President)
- Catherine Kennedy (Council of President)
- Sandra Reding (Council of President)
- Bonnie Castillo (Executive Director)
Highest reported compensation
- Bonnie Castillo (Executive Director): $505,075 total reported compensation
- Holly Miller (Chief of Staff): $484,732 total reported compensation
- Pete D Castelli (Nat'l Dir, Affiliates and Strategic Campaigns): $441,885 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organizations primary mission is to provide effective collective bargaining representation to CNA members in order to promote the economic and professional interests of direct care nurses and to advocate for direct care nurses and their patients on all public policy matters related to safe care and nursing practice.
What it reported doing in 2024
The California Nurses Association (CNA) is a 501(c)(5) labor organization with the primary exempt purpose of collective bargaining on behalf of registered nurses (RNs). In addition to collective bargaining for contracts governing the employment terms and working conditions of RNs, CNA activities include organizing new bargaining units, nursing practice education to assist the profession of nursing in maintaining and improving the quality of its service to the public, communication to increase public and professional knowledge and understanding of professional nursing and healthcare delivery issues, administration of the organization, maintenance of its properties and assets and related activities which further the common interests of the membership.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program 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: 56
- Accountability: 71
- Sustainability: 82
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 19.2%; rating input score 19; 7th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 81.8%; rating input score 82; 29th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 26.4%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 4.08; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 11.7% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 27 of 33 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $505K · 41 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $9.2M reported
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 64 filed money-flow records
- Related organizations: 33 filed related-organization links
- 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 — Transparency & Controls: Grant itemization coverage scored 19/100.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.