UPNAAI Formerly UPNAACInc

Nonprofit profile at a glance

EIN
330310036
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
Mission Hills, CA, USA
Phone
8183149303
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$119,527
Expenses
$108,909
Assets
$176,879
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Rosemarie Gadioma (President)
  • Geraldine Abaquin-Perez (President-elect)

People named in this filing

  • Andrea Khaye Gutierrez (Director)
  • Marilyn Cines (1st Vice Pres.)
  • Ramil Cabela (Director)

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

The University of the Philippines Nursing Alumni association International aims to foster professional and personal development of its members through education, research, support and collaboration. In addition, the association has been involved in socio-civic, humanitarian, and charitable activities throughout the year.

What it reported doing in 2025

Casa de Luz - $2000 has helped countless families in the Las Vegas neighborhoods known for hardship, struggle and darkness by providing resources and support needed to transform lives physically, emotionally and spiritually.Clean Up San Diego - $750 - county-wide movement that inspires every San Diegan who cares about their community to take environmental action. They protect San Diegos natural beauty for generations to come with the shared goal of keeping our home clean, green, and thriving.FIU Foundation Florida International Foundation - $1000 - FIU is creating opportunities that change lives through student-centered success and meaningful research.IHHELPP - $2000 - non-profit public foundation whose mission is to improve health, housing, education, and livelihood of the poor in the Philippines.The Balik-Turo inspires and motivates the University of the Philippines College of Nursing Student Body to become transformational leaders within the College and the community-at-large. This program initiated by UPNAAI and it's chapters, supplements the education provided by the UP College of Nursing. The expenses are provided by donors.(See attachments)In alignment with UPNAAIs strategic purpose of strengthening and maintaining high standards in the nursing profession through support of undergraduate BSN students of the University of the Philippines College of Nursing (UPCN), the organization administers funds and grants in collaboration with the UPCN.UPNAAI has a Scholarship Task Force which collaborates with the UPCN Scholarship Committee when funds are available and presents its need to the UPCN regarding list of eligible students according to the criteria of both sides, primarily proof of indigent status and good academic standing.The UPCN Scholarship Committee develops proposal for a disbursement scheme. The scholarship framework that will be developed would be dependent on the available grants and the number of qualified students vetted by the UPCN Scholarship Committee.UPNAAI launched its BSN scholarship program in August 2025. The first five scholars are:1. Audrelyn Garay, 3rd year Donor Neil and Cherylin Warren, $3000.002. Aira Solomon, 4th year Donor Lachme Sullesta, $3000.003. Abegail Ascarraga, 3rd year Donor Lachme Sullesta, $3000.004. Bradley Martin, 2nd year Donor Lachme Sullesta, $3000.005. Jhoanna Lyn Trinidad Donor Lachme Sullesta, $3000.00

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 80
  • Accountability: 30
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 8.9%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 54; 54th 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: 20.5% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 13.1% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $109K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2019 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.