Florida Emergency Nurses Association

Nonprofit profile at a glance

EIN
650211927
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Tampa, FL, USA
Phone
6093542492
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$174,762
Expenses
$191,449
Assets
$607,876
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CAROL MILLIKEN (PRESIDENT)
  • CHRISTIE JANDORA (VICE PRESIDENT)

People named in this filing

  • CAROL MILLIKEN (PRESIDENT)
  • LORI KARNES (SECRETARY)
  • LAUREN SANGUINETTI (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To promote/support Florida emergency nursing

What it reported doing in 2025

By teaching classes, member nurses raise money to subsidize the cost of sending member nurses to local and national conferences. This amount includes book/educational material costs used to teach the classes.

Operating model

Revenue model
Membership-supported. 74% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 74
  • Accountability: 82
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 74.4%; rating input score 74; 50th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.5%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 3.18; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $176K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.