Civic Intelligence

Georgia Regents Nursing Associates

EIN 32-0126528 • 501(c)3 • Augusta, GA

Profile

To administer for the benefit of the georgia regents nursing associates, inc. Funds and other property derived from fees charged for professional services rendered by the members of the school of nursing faculty or that otherwise have been transferred to the corporation.

987 St Sebastian Way Ec-4432Augusta, GA 30912

www.augusta.edu/NURSING/GRNA

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

1.43x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

3rd percentile

-115%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

90th percentile

$328,595

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 114.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

37th percentile

0.4%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$5,094,430

Up $17,867 (+0.4%) from 2024

Liabilities

Up

$408,760

Up $135,574 (+50%) from 2024

Net Assets

Down

$4,685,670

Down $117,707 (-2.5%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin3rd percentile

Revenue

Down

$285,878

Down $56,207 (-16%) from 2024

Expenses

Up

$614,899

Up $159,503 (+35%) from 2024

Net Income

Down

-$329,021

Down $215,710 (-190%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $774,285Liabilities 2010: $672,721Net Assets 2010: $101,5642010Assets 2011: $1,054,930Liabilities 2011: $975,217Net Assets 2011: $79,7132011Assets 2012: $576,096Liabilities 2012: $325,408Net Assets 2012: $250,6882012Assets 2014: $1,249,099Liabilities 2014: $825,903Net Assets 2014: $423,1962014Assets 2015: $1,599,376Liabilities 2015: $1,148,529Net Assets 2015: $450,8472015Assets 2016: $1,857,700Liabilities 2016: $1,347,598Net Assets 2016: $510,1022016Assets 2018: $2,529,916Liabilities 2018: $1,984,396Net Assets 2018: $545,5202018Assets 2019: $3,485,960Liabilities 2019: $2,830,001Net Assets 2019: $655,9592019Assets 2020: $3,854,295Liabilities 2020: $3,123,574Net Assets 2020: $730,7212020Assets 2021: $4,177,895Liabilities 2021: $374,142Net Assets 2021: $3,803,7532021Assets 2022: $4,541,082Liabilities 2022: $366,511Net Assets 2022: $4,174,5712022Assets 2023: $5,046,315Liabilities 2023: $289,464Net Assets 2023: $4,756,8512023Assets 2024: $5,076,563Liabilities 2024: $273,186Net Assets 2024: $4,803,3772024Assets 2025: $5,094,430Liabilities 2025: $408,760Net Assets 2025: $4,685,6702025

Highlighted filing

2025

Assets$5,094,430
Liabilities$408,760
Net Assets$4,685,670
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $296,410Expenses 2010: $491,073Net Income 2010: -$194,6632010Expenses 2011: $717,7032011Expenses 2012: $599,8512012Revenue 2014: $613,103Expenses 2014: $398,362Net Income 2014: $214,7412014Revenue 2015: $445,704Expenses 2015: $414,413Net Income 2015: $31,2912015Revenue 2016: $339,217Expenses 2016: $277,167Net Income 2016: $62,0502016Revenue 2018: $322,749Expenses 2018: $273,557Net Income 2018: $49,1922018Revenue 2019: $417,542Expenses 2019: $314,363Net Income 2019: $103,1792019Revenue 2020: $342,507Expenses 2020: $267,745Net Income 2020: $74,7622020Revenue 2021: $967,409Expenses 2021: $752,668Net Income 2021: $214,7412021Revenue 2022: $1,098,283Expenses 2022: $703,422Net Income 2022: $394,8612022Revenue 2023: $1,312,196Expenses 2023: $880,492Net Income 2023: $431,7042023Revenue 2024: $342,085Expenses 2024: $455,396Net Income 2024: -$113,3112024Revenue 2025: $285,878Expenses 2025: $614,899Net Income 2025: -$329,0212025

Highlighted filing

2025

Revenue$285,878
Expenses$614,899
Net Income-$329,021
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,094,430
Liabilities
$408,760
Net assets
$4,685,670
Revenue
$285,878
Expenses
$614,899
Net income
-$329,021
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$0.41$4.69$0.29$0.61$0.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.08$0.27$4.80$0.34$0.46$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.05$0.29$4.76$1.31$0.88$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$0.37$4.17$1.10$0.70$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.37$3.80$0.97$0.75$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$3.12$0.73$0.34$0.27$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$2.83$0.66$0.42$0.31$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$1.98$0.55$0.32$0.27$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.86$1.35$0.51$0.34$0.28$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.60$1.15$0.45$0.45$0.41$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.83$0.42$0.61$0.40$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.33$0.25$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.98$0.08$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.67$0.10$0.30$0.49$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 18, 2025
Return Version
2024v5.2
Gross Receipts
$285,878
Mission and Program Overview

Mission

To administer for the benefit of the georgia regents nursing associates, inc. Funds and other property derived from fees charged for professional services rendered by the members of the school of nursing faculty or that otherwise have been transferred to the corporation.

To administer for the benefit of the au nursing associates, inc. Funds and other property derived from fees charged for professional services rendered by the members of the school of nursing faculty of that otherwise have been transferred to the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,417,821$1,882,099▼ $535,722
Investments in Publicly Traded Securities$1,492,117$1,576,438▲ $84,321
Savings and Temporary Cash Investments$1,000,000$1,509,077▲ $509,077
Accounts Receivable$166,625$126,816▼ $39,809
Total Assets$5,076,563$5,094,430▲ $17,867
Liabilities
Accounts Payable and Accrued Expenses$45,655$230,782▲ $185,127
Other Liabilities$227,531$177,978▼ $49,553
Total Liabilities$273,186$408,760▲ $135,574
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,803,377$4,685,670▼ $117,707
Total Net Assets Fund Balance$4,803,377$4,685,670▼ $117,707
Total Liabilities and Net Assets / Fund Balance$5,076,563$5,094,430▲ $17,867
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleOtherTotal
Julie Zadinsky PhdDepartment Chair, Nursing Science$147,934$147,934
Michelle Cox-henley DnpDepartment Chair, Dnp Programs$137,050$137,050
James Brinson DnpDnp Representative$128,618$128,618
Desiree Bertrand PhdDepartment Chair, Prelicensure Programs$118,606$118,606
Jennifer Broxton DnpPre Representative$110,553$110,553
Priscilla Hartley DnpDnp Representative Auna Vice Chair$108,702$108,702
Holly Brown DnpAuna Faculty Administrator$102,175$102,175
Alyssa KingreePre Representative Auna Secretary$86,082$86,082

Board Members and Trustees

NameTitle
Elizabeth Nesmith PhdAuna Chair/CON Dean
Shannon Broxton DnpDepartment Chair, Dnp Programs
Louisa Martin DnpDnp Representative
Laurie Yates DnpDnp Representative Auna Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$285,569
Investment Income
$0
Other Revenue
$309
Change in Net Assets
$-329,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$285,878
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$211,314
Total Revenue per Audited Statements
$497,192
Total Revenue per Form 990
$285,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$614,899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$63,955$109,237-$63,955
All Other Expenses$22,217--$22,217
Fees for Services Accounting-$12,439-$12,439
Insurance-$1,239-$1,239
Total Functional Expenses$491,984$122,915$0$614,899

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$614,899
Total Expenses per Audited Statements$614,899
Total Expenses per Form 990$614,899
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Salary Recovery$177,978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is composed of members”

Form 990, Part VI, Section A, Line 7A

“The board members are elected by the members of the organization.”

Form 990, Part VI, Section B, Line 11B

“A draft copy of the return is distributed in an electronic format to the governing body for review prior to the return being filed.”

Form 990, Part VI, Section B, Line 12C

“Au nursing associates follows the au's enforcement of conflicts policy. The policy requires employees to complete an annual disclosure form and new forms through the year when new conflict of interest issues arise.”

Form 990, Part VI, Section C, Line 19

“The organization's bylaws and conflict of interest policy are available on augusta university's website: www.august.edu/nursing/”

Filing and Contact Details

Filer

Filer Name
Au Nursing Associates Inc
EIN
32-0126528
Phone
7067214809
Address
987 ST SEBASTIAN WAY EC-4432, AUGUSTA, GA 30912

Signing Officer

Name
Elizabeth Nesmith
Title
Chair
Phone
7067214809
Signed
2025-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Nesmith
Formed
2005
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
0
Employees
0
Volunteers
16

Preparer

Firm
Serotta Maddocks Evans Cpas
Address
2743 PERIMETER PKWY BLDG 100 STE, 200, AUGUSTA, GA 30909
Preparer
Jay Sanders
Phone
7067225337
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Au nursing associates, inc. Is a charitable organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes.”

Raw XML AppendixShowing 400 of 511 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0AUNA CHAIR/CON DEAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1AUNA FACULTY ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEPARTMENT CHAIR, PRELICENSURE PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt3DEPARTMENT CHAIR, DNP PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt4DEPARTMENT CHAIR, DNP PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt5DEPARTMENT CHAIR, NURSING SCIENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DNP REPRESENTATIVE AUNA VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DNP REPRESENTATIVE AUNA TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRE REPRESENTATIVE AUNA SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRE REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DNP REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DNP REPRESENTATIVE
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IRS990/MissionDesc0TO ADMINISTER FOR THE BENEFIT OF THE AU NURSING ASSOCIATES, INC. FUNDS AND OTHER PROPERTY DERIVED FROM FEES CHARGED FOR PROFESSIONAL SERVICES RENDERED BY THE MEMBERS OF THE SCHOOL OF NURSING FACULTY OF THAT OTHERWISE HAVE BEEN TRANSFERRED TO THE ORGANIZATION.
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IRS990/OtherExpensesGrp/Desc0NURSE MANAGED HEALTH CA
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALARY RECOVERY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AU NURSING ASSOCIATES, INC. IS A CHARITABLE ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHANNON BROXTON DNP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ELIZABETH NESMITH PHD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2LAURIE YATES DNP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3LOUISA MARTIN DNP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DEPARTMENT CHAIR, DNP PROGRAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1AUNA CHAIR/CON DEAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DNP REPRESENTATIVE AUNA TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DNP REPRESENTATIVE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1272119
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPOSED OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE ELECTED BY THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF THE RETURN IS DISTRIBUTED IN AN ELECTRONIC FORMAT TO THE GOVERNING BODY FOR REVIEW PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AU NURSING ASSOCIATES FOLLOWS THE AU'S ENFORCEMENT OF CONFLICTS POLICY. THE POLICY REQUIRES EMPLOYEES TO COMPLETE AN ANNUAL DISCLOSURE FORM AND NEW FORMS THROUGH THE YEAR WHEN NEW CONFLICT OF INTEREST ISSUES ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON AUGUSTA UNIVERSITY'S WEBSITE: WWW.AUGUST.EDU/NURSING/
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00

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