Massachusetts Nurses Association

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

40 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

See schedule o.

Revenue model: Membership-supported. 98% of the money available for current operations came from membership dues.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90.9%; rating input score 91; 4th percentile among comparable filings
Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: 60.5%; rating input score 61; 13th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 88%; rating input score 88; 20th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass

Operating margin: 8.2%; rating input score 63; 63rd percentile among comparable filings
Total-asset coverage ratio: 0.81; rating input score 29; 29th percentile among comparable filings
Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
Officer compensation ratio: 15.4%; rating input score 8; 8th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 1.6% per year; rating input score 100; 16th percentile among comparable filings
Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 22 of 25 board members independent · 7 of 9 filing controls reported
Programs: 3 filed program accomplishments
Leadership: top reported pay $294K · 40 people listed · 4 of 6 pay-setting controls reported
Highest-paid contractors: 2 contractors listed · $1.7M reported
Consistency: 13 of 14 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: 26 filed money-flow records
Related organizations: 4 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.
Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Signals prioritize questions for review. They are not findings of misconduct.

Review — Accountability: Governance controls: 2 of 9 not reported.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 29/100.
High — Sustainability: Officer compensation ratio scored 8/100.