Civic Intelligence

Upnaai Formerly Upnaacinc

EIN 33-0310036 • 501(c)3 • Mission Hills, CA

Profile

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.

10440 Marklein AveMission Hills, CA 91345

www.upnaai.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

61st percentile

4.1%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

40%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$166,261

Up $42,983 (+35%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$166,261

Up $42,983 (+35%) from 2023

Revenue

Up

$112,734

Up $44,253 (+65%) from 2023

Expenses

Down

$69,751

Down $26,931 (-28%) from 2023

Net Income

Up

$42,983

Up $71,184 (+252%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $128,581Net Assets 2018: $128,5812018Assets 2019: $136,938Liabilities 2019: $0Net Assets 2019: $136,9382019Assets 2020: $136,179Liabilities 2020: $0Net Assets 2020: $136,1792020Assets 2021: $141,744Liabilities 2021: $0Net Assets 2021: $141,7442021Assets 2022: $151,479Liabilities 2022: $0Net Assets 2022: $151,4792022Assets 2023: $123,278Liabilities 2023: $0Net Assets 2023: $123,2782023Assets 2024: $166,261Liabilities 2024: $0Net Assets 2024: $166,2612024

Highlighted filing

2024

Assets$166,261
Liabilities$0
Net Assets$166,261

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2018: $79,143Expenses 2018: $88,205Net Income 2018: -$9,0622018Revenue 2019: $41,208Expenses 2019: $32,851Net Income 2019: $8,3572019Revenue 2020: $31,273Expenses 2020: $32,032Net Income 2020: -$7592020Revenue 2021: $43,750Expenses 2021: $38,185Net Income 2021: $5,5652021Revenue 2022: $72,386Expenses 2022: $62,651Net Income 2022: $9,7352022Revenue 2023: $68,481Expenses 2023: $96,682Net Income 2023: -$28,2012023Revenue 2024: $112,734Expenses 2024: $69,751Net Income 2024: $42,9832024

Highlighted filing

2024

Revenue$112,734
Expenses$69,751
Net Income$42,983

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$112,734
Mission and Program 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,278$96,261▼ $27,017
Savings and Temporary Cash Investments-$70,000-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$123,278$166,261▲ $42,983
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,278$166,261▲ $42,983
Total Net Assets Fund Balance$123,278$166,261▲ $42,983
Total Liabilities and Net Assets / Fund Balance$123,278$166,261▲ $42,983
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$111,461
Program Service Revenue
$0
Investment Income
$1,273
Other Revenue
$0
All Other Contributions
$111,461
Change in Net Assets
$42,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$66,251
Grants and Similar Amounts Paid$3,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$11,597--$11,597
Other Expenses$6,613--$6,613
Grants to Domestic Orgs$3,500--$3,500
Advertising$1,842--$1,842
Fees for Services Accounting$800--$800
Fees for Services Other$750--$750
Total Functional Expenses$69,751$0$0$69,751
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 B, Line 11B

The Treasurer emails the Form 990 to the BOD as soon as thecompleted form is received from the paid accounting firm. The BOD reviews thedocument for discussion and approval at the next immediate BOD meeting.

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

All officers, directors and advisers sign the disclosure formannually and emailed to the Recording Secretary for archiving.

Form 990, Part VI, Section C, Line 19

The Policies and Procedures are available to UPNAAI members forviewing via the UPNAAI.org website, Members Only section.The Financial Report is disclosed annually by the Treasurer during UPNAAIsAnnual Convention at the General Assembly Meeting of the UPNAAI members.

Filing and Contact Details

Filer

Filer Name
UPNAAI Formerly UPNAACInc
EIN
33-0310036
Phone
8183149303
Address
10440 Marklein Ave, Mission Hills, CA 91345

Signing Officer

Name
Finnette Castaneda
Title
Treasurer
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Finnette Castaneda
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
0
Employees
0

Preparer

Firm
Accuretta Inc
Address
5900 Sepulveda Blvd Suite 435, Sherman Oaks, CA 91411
Preparer
Brenda Kommareddy CPA
Phone
8187821080
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The new program service, Balik-Turo, was launched on April 12, 2024, an exclusive collaboration between the UP College of Nursing (UPCN), UPNAAI and its Chapters. The program endeavors to supplement the education provided by the UPCN and to inspire the students to become transformational leaders within the college and the community-at-large.No expenses were incurred by UPNAAI. All goods and services were donated.

Form 990, Part IX, Line 24E

AWARDS & SPEAKERS HONORARIA: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CREDIT CARD PROCESSING FEES: Column (A) - Total = $819; Column (B) - Program Services = $819; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

GALA NIGHT EXPENSES: Column (A) - Total = $3435; Column (B) - Program Services = $3435; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

LICENSE: Column (A) - Total = $70; Column (B) - Program Services = $70; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WEBSITE MAINTENANCE: Column (A) - Total = $2917; Column (B) - Program Services = $2917; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

YEARBOOK REVENUE SHARING: Column (A) - Total = $4156; Column (B) - Program Services = $4156; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/PersonNm1Marilyn Cines
IRS990/Form990PartVIISectionAGrp/PersonNm2Ramil Cabela
IRS990/Form990PartVIISectionAGrp/PersonNm3Maria Bentain Melanson
IRS990/Form990PartVIISectionAGrp/PersonNm4Maria Leilani Relucio
IRS990/Form990PartVIISectionAGrp/PersonNm5Arlene Abagon
IRS990/Form990PartVIISectionAGrp/PersonNm6Maria Angela Deguzman
IRS990/Form990PartVIISectionAGrp/PersonNm7Angelica Bagaloyos Jimenez
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IRS990/Form990PartVIISectionAGrp/PersonNm9Rina Gangozo
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IRS990/Form990PartVIISectionAGrp/PersonNm13Geraldine Abaquin-Perez
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IRS990/Form990PartVIISectionAGrp/TitleTxt123rd Vice Pres.
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IRS990/MissionDesc0The 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.
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IRS990/OtherExpensesGrp/Desc0CONVENTION RELATED EXP
IRS990/OtherExpensesGrp/Desc1MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2PROGRAM RELATED EXPENSES
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IRS990/PrincipalOfficerNm0Finnette Castaneda
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The new program service, Balik-Turo, was launched on April 12, 2024, an exclusive collaboration between the UP College of Nursing (UPCN), UPNAAI and its Chapters. The program endeavors to supplement the education provided by the UPCN and to inspire the students to become transformational leaders within the college and the community-at-large.No expenses were incurred by UPNAAI. All goods and services were donated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Treasurer emails the Form 990 to the BOD as soon as thecompleted form is received from the paid accounting firm. The BOD reviews thedocument for discussion and approval at the next immediate BOD meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All officers, directors and advisers sign the disclosure formannually and emailed to the Recording Secretary for archiving.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Policies and Procedures are available to UPNAAI members forviewing via the UPNAAI.org website, Members Only section.The Financial Report is disclosed annually by the Treasurer during UPNAAIsAnnual Convention at the General Assembly Meeting of the UPNAAI members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AWARDS & SPEAKERS HONORARIA: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CREDIT CARD PROCESSING FEES: Column (A) - Total = $819; Column (B) - Program Services = $819; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GALA NIGHT EXPENSES: Column (A) - Total = $3435; Column (B) - Program Services = $3435; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LICENSE: Column (A) - Total = $70; Column (B) - Program Services = $70; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WEBSITE MAINTENANCE: Column (A) - Total = $2917; Column (B) - Program Services = $2917; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9YEARBOOK REVENUE SHARING: Column (A) - Total = $4156; Column (B) - Program Services = $4156; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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