Civic Intelligence

Oregon Nurses Association

990 • Fiscal year 2024 • EIN 93-0243430

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 07, 2026

18765 SW Boones Ferry RoadTualatin, OR 97062

(503) 293-0011

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.29x

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

2024 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.39x

Higher debt load relative to revenue than 85% of similar nonprofits.

2024 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

31st percentile

3.5%

Higher net margin than 31% of similar nonprofits.

2024 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$320,890

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2024 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2024

Asset Growth

56th percentile

8.9%

Faster asset growth than 56% of similar nonprofits.

2024 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

15%

Faster revenue growth than 70% of similar nonprofits.

2024 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$18,042,681

Up $1,470,787 (+8.9%) from 2023

Net Assets

Up

$12,720,584

Up $1,073,506 (+9.2%) from 2023

Liabilities

Up

$5,322,097

Up $397,281 (+8.1%) from 2023

Revenue

Up

$13,558,140

Up $1,758,298 (+15%) from 2023

Expenses

Up

$13,085,227

Up $1,491,179 (+13%) from 2023

Net Income

Up

$472,913

Up $267,119 (+130%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $5,774,104Liabilities 2011: $1,067,302Net Assets 2011: $4,706,8022011Assets 2012: $6,765,053Liabilities 2012: $1,059,025Net Assets 2012: $5,706,0282012Assets 2013: $8,075,528Liabilities 2013: $1,200,182Net Assets 2013: $6,875,3462013Assets 2014: $8,880,676Liabilities 2014: $1,329,719Net Assets 2014: $7,550,9572014Assets 2015: $12,562,052Liabilities 2015: $4,056,906Net Assets 2015: $8,505,1462015Assets 2016: $13,463,806Liabilities 2016: $4,403,253Net Assets 2016: $9,060,5532016Assets 2017: $14,697,744Liabilities 2017: $4,845,687Net Assets 2017: $9,852,0572017Assets 2018: $15,833,750Liabilities 2018: $4,958,786Net Assets 2018: $10,874,9642018Assets 2019: $15,167,223Liabilities 2019: $4,878,905Net Assets 2019: $10,288,3182019Assets 2020: $15,600,949Liabilities 2020: $4,638,622Net Assets 2020: $10,962,3272020Assets 2021: $17,189,187Liabilities 2021: $4,989,203Net Assets 2021: $12,199,9842021Assets 2022: $16,238,554Liabilities 2022: $5,129,170Net Assets 2022: $11,109,3842022Assets 2023: $16,571,894Liabilities 2023: $4,924,816Net Assets 2023: $11,647,0782023Assets 2024: $18,042,681Liabilities 2024: $5,322,097Net Assets 2024: $12,720,5842024Assets 2025: $16,910,583Liabilities 2025: $5,197,612Net Assets 2025: $11,712,9712025

Highlighted filing

2024

Assets$18,042,681
Liabilities$5,322,097
Net Assets$12,720,584

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,460,9152011Expenses 2012: $5,500,6522012Expenses 2013: $5,694,6812013Revenue 2014: $6,854,955Expenses 2014: $6,341,625Net Income 2014: $513,3302014Revenue 2015: $7,439,301Expenses 2015: $6,852,541Net Income 2015: $586,7602015Revenue 2016: $7,341,358Expenses 2016: $6,643,869Net Income 2016: $697,4892016Revenue 2017: $8,065,552Expenses 2017: $7,529,977Net Income 2017: $535,5752017Revenue 2018: $9,184,400Expenses 2018: $8,118,374Net Income 2018: $1,066,0262018Revenue 2019: $8,442,885Expenses 2019: $8,973,300Net Income 2019: -$530,4152019Revenue 2020: $9,581,883Expenses 2020: $8,749,058Net Income 2020: $832,8252020Revenue 2021: $10,891,977Expenses 2021: $10,290,354Net Income 2021: $601,6232021Revenue 2022: $10,652,620Expenses 2022: $10,466,352Net Income 2022: $186,2682022Revenue 2023: $11,799,842Expenses 2023: $11,594,048Net Income 2023: $205,7942023Revenue 2024: $13,558,140Expenses 2024: $13,085,227Net Income 2024: $472,9132024Revenue 2025: $16,594,058Expenses 2025: $18,130,345Net Income 2025: -$1,536,2872025

Highlighted filing

2024

Revenue$13,558,140
Expenses$13,085,227
Net Income$472,913
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 7, 2026
Return Version
2023v6.0
Gross Receipts
$14,146,875
Mission and Program Overview

Mission

To work for the improvement of health standards and the availability of health care services for all people, foster high standards of nursing,and stimulate and promote the professional development of nurses and advance their econcomic and general welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,424,245$7,761,248▲ $337,003
Cash and Non-Interest-Bearing Accounts$4,288,303$4,649,406▲ $361,103
Land, Buildings, and Equipment, Net$3,902,820$3,803,321▼ $99,499
Accounts Receivable$490,630$1,083,562▲ $592,932
Prepaid Expenses and Deferred Charges$165,354$198,485▲ $33,131
Intangible Assets$35,257$75,636▲ $40,379
Other Notes and Loans Receivable, Net$16,375$1,291▼ $15,084
Total Assets$16,571,894$18,042,681▲ $1,470,787
Other Assets Total$248,910$469,732▲ $220,822
Liabilities
Other Liabilities$2,218,463$2,487,043▲ $268,580
Mortgage Notes Payable Secured by Investment Property$1,992,446$1,905,556▼ $86,890
Accounts Payable and Accrued Expenses$713,907$929,498▲ $215,591
Total Liabilities$4,924,816$5,322,097▲ $397,281
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,585,804$12,639,217▲ $1,053,413
Net Assets With Donor Restrictions$61,274$81,367▲ $20,093
Total Net Assets Fund Balance$11,647,078$12,720,584▲ $1,073,506
Total Liabilities and Net Assets / Fund Balance$16,571,894$18,042,681▲ $1,470,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,878,361$950,367$3,828,728
Equipment$53,066$693,781$746,847
Land$697,899-$697,899
Leasehold Improvements$173,995$93,935$267,930
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne Tan PiazzaExecutive DiFT$286,017$34,873$320,890
Anne Tan PiazzaExecutive Director-$286,017$34,873$320,890
Scott PalmerChief of StaFT$186,718$38,576$225,294
Scott PalmerChief of Staff-$186,718$38,576$225,294
Thomas DoyleLegal CounseFT$179,092$28,915$208,007
Thomas DoyleLegal Counsel-$179,092$28,915$208,007
Jim BakkenDirector ofFT$171,599$23,067$194,666
Jim BakkenDirector of Labor-$171,599$23,067$194,666
Matthew CalziaDirector ofFT$157,700$27,947$185,647
Matthew CalziaDirector of Nursing-$157,700$27,947$185,647
Tim MackDirector ofFT$162,103$22,803$184,906
Tim MackDirector of Finance-$162,103$22,803$184,906
Paige SpenceDirector GovFT$158,621$26,280$184,901
Paige SpenceDirector Gov Rel-$158,621$26,280$184,901
Tamarah ClinePresident-$30,000-$30,000
Christopher RompalaDirector 2-$18,075-$18,075
Joel HernandezVice Preside-$2,654-$2,654
Fred KatzDirector 6-$1,800-$1,800

Board Members and Trustees

NameTitle
Virginia SmithDirector 1
Corinn JosephDirector 3
Mary Crawford-seekatzDirector 4
Sarah MittlemanDirector 5
Richard BotterillDirector 8
Jessica LobellDirector 9
Michelle ChauAllied Healt
Natasha SchwartzRecent Grad
Allison SeymourSecretary
Sandra KelloggTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bennett Hartman Morris Kaplan LAttorney210 SW MORRISON ST, Portland, OR 97280$193,329
Dempsey Public AffairsLobbyistPO BOX 80223, Portland, OR 97280$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$668,239
Program Service Revenue
$12,281,043
Investment Income
$362,240
Other Revenue
$246,618
Change in Net Assets
$472,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,782,568
Revenue Not Reported on Financial Statements
$-224,428
Revenue Not Reported on Form 990
$620,789
Other Revenue Adjustments
$-280,303
Total Revenue per Audited Statements
$14,403,357
Total Revenue per Form 990
$13,558,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,516,910
Other Expenses$2,541,317
Grants and Similar Amounts Paid$27,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$7,313,810
Other Employee Benefits---$1,335,808
Payroll Taxes---$746,189
Current Officers, Directors, Trustees, and Key Employees---$570,635
Pension Plan Contributions---$550,468
Fees for Services Legal---$437,452
Travel---$310,305
Office Expenses---$214,406
Depreciation Depletion---$120,903
Fees for Services Lobbying---$120,000
Occupancy---$101,745
Conferences and Meetings---$86,762
Other Expenses---$81,390
All Other Expenses---$72,525
Fees for Services Other---$71,187
Fees for Service Investment Mgmnt Fees---$55,875
Insurance---$41,766
Fees for Services Accounting---$40,573
Advertising---$35,852
Interest---$35,395
Grants to Domestic Orgs---$27,000
Fees for Services Management---$9,453
Total Functional Expenses$0$0$0$13,085,227

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,329,851
Total Expenses per Form 990$13,085,227
Expenses per Audited Statements$13,029,352
Expenses Not Reported on Form 990$300,499
Expenses Not Reported on Financial Statements$55,875
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oregon Labor Candidate SchoolPortland, OR-Operational Support$10,000
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Entities$2,121,590
Operating Lease Liabilities$329,903
Refundable Deposits$35,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is comprised of members.

Form 990, Page 6, Part VI, Line 7A

The members vote annually to elect the organization's governing body.

Form 990, Page 6, Part VI, Line 7B

Certain decisions of the governing body specfically related to union representational activities are subject to approval by members.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to the chief executive officer, finance manager, and treasurer for review and approval prior to being released for filing.

Form 990, Page 6, Part VI, Line 12C

Members of governance are required annually to make notification of any situations whereby their independence is impaired by a conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The organization has a process for determining compensation of the executive director including a review and approval. The evaluation includes a written evaluation and feedback to the executive director regarding performance. The criteria and format of questions used for the evaluation will be jointly agreed upon between the executive director and the executive committee. The executive committe shall compile all information obtained from the written evaluations and present a concise draft to the entire ona board of directors at the december meeting for their approval.

Form 990, Page 6, Part VI, Line 15B

The other officer's compensation is reviewed and approved by the board of directors annually. The board utilizes regional and national economic data and comparative market data from related organizations in establishing compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes certain documents such as the governing documents, financial statements, and form 990 available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Nurses Association
EIN
93-0243430
Phone
5032930011
Address
18765 SW BOONES FERRY ROAD, TUALATIN, OR 97062

Signing Officer

Name
Tim Mack
Title
Director of Finance
Phone
5032930011
Signed
2026-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Tan Piazza
Formed
1904
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
88

Preparer

Firm
Verity Accountancy Pc
Address
PO BOX 820167, PORTLAND, OR 97282
Preparer
Jeffrey a Hart
Phone
5032815213
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Correcting identification of the organization's principal officer to anne tan piazza, executive director from the original filing that incorrectly listed the director of finance.

FORM 990 - ORGANIZATION'S MISSION

To work for the improvement of health standards and the availability of health care services for all people, foster high standards of nursing,and stimulate and promote the professional development of nurses and advance their econcomic and general welfare.

Form 990, Part XI, Line 9

990t tax -19,048 tax/ book gain difference -1,148 total -20,196

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Rental expenses -281,453 book/tax difference on disposal 1,148 rounding 2

Schedule D, Page 4, Part XII, Line 2D

Rental expenses 281,453 federal income tax on rental ubit 19,048 rounding -2

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR 6
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR 8
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR 9
IRS990/Form990PartVIISectionAGrp/TitleTxt12RECENT GRAD
IRS990/Form990PartVIISectionAGrp/TitleTxt13ALLIED HEALT
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF OF STA
IRS990/Form990PartVIISectionAGrp/TitleTxt17LEGAL COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR GOV
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0TUALATIN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.9$5.20$11.7$16.6$18.1$1.54
2024Detailed filing. Detailed filing data is available for this year.$18.0$5.32$12.7$13.6$13.1$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.6$4.92$11.6$11.8$11.6$0.21
2022Detailed filing. Detailed filing data is available for this year.$16.2$5.13$11.1$10.7$10.5$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$4.99$12.2$10.9$10.3$0.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$4.64$11.0$9.58$8.75$0.83
2019Detailed filing. Detailed filing data is available for this year.$15.2$4.88$10.3$8.44$8.97$0.53
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$4.96$10.9$9.18$8.12$1.07
2017Detailed filing. Detailed filing data is available for this year.$14.7$4.85$9.85$8.07$7.53$0.54
2016Detailed filing. Detailed filing data is available for this year.$13.5$4.40$9.06$7.34$6.64$0.70
2015Detailed filing. Detailed filing data is available for this year.$12.6$4.06$8.51$7.44$6.85$0.59
2014Detailed filing. Detailed filing data is available for this year.$8.88$1.33$7.55$6.85$6.34$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.08$1.20$6.88$5.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$1.06$5.71$5.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$1.07$4.71$5.46