Civic Intelligence

California Nurses Association

EIN 94-0362060 • 501(c)5 • Oakland, CA

View Organization Page

Profile

The organizations primary mission is to provide effective collective bargaining representation to cna members in order to promote the economic and professional interests of direct care nurses and to advocate for direct care nurses and their patients on all public policy matters related to safe care and nursing practice.

155 Grand AvenueOakland, CA 94612

www.calnurses.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.06x

Higher debt load relative to assets than 29% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.19x

Higher debt load relative to revenue than 30% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

70th percentile

9.2%

Faster asset growth than 70% of similar nonprofits.

$250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

$250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$507,026,301

Up $42,757,705 (+9.2%) from 2023

Liabilities

Up

$32,917,031

Up $3,719,957 (+13%) from 2023

Net Assets

Up

$474,109,270

Up $39,037,748 (+9.0%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin76th percentile

Revenue

Up

$173,893,837

Up $16,119,328 (+10%) from 2023

Expenses

Up

$140,130,328

Up $27,539,755 (+24%) from 2023

Net Income

Down

$33,763,509

Down $11,420,427 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$600M$400M$200M$0Assets 2010: $61,480,549Liabilities 2010: $8,538,464Net Assets 2010: $52,942,0852010Assets 2011: $82,999,527Liabilities 2011: $13,039,259Net Assets 2011: $69,960,2682011Assets 2012: $94,514,662Liabilities 2012: $9,944,389Net Assets 2012: $84,570,2732012Assets 2013: $117,036,858Liabilities 2013: $9,480,466Net Assets 2013: $107,556,3922013Assets 2014: $138,773,772Liabilities 2014: $8,636,488Net Assets 2014: $130,137,2842014Assets 2015: $223,424,250Liabilities 2015: $75,909,816Net Assets 2015: $147,514,4342015Assets 2016: $236,803,234Liabilities 2016: $63,021,659Net Assets 2016: $173,781,5752016Assets 2017: $263,374,995Liabilities 2017: $60,778,481Net Assets 2017: $202,596,5142017Assets 2018: $293,905,319Liabilities 2018: $57,445,303Net Assets 2018: $236,460,0162018Assets 2019: $331,546,369Liabilities 2019: $50,815,554Net Assets 2019: $280,730,8152019Assets 2020: $350,016,027Liabilities 2020: $28,918,112Net Assets 2020: $321,097,9152020Assets 2021: $378,964,379Liabilities 2021: $13,688,996Net Assets 2021: $365,275,3832021Assets 2022: $413,672,782Liabilities 2022: $15,242,604Net Assets 2022: $398,430,1782022Assets 2023: $464,268,596Liabilities 2023: $29,197,074Net Assets 2023: $435,071,5222023Assets 2024: $507,026,301Liabilities 2024: $32,917,031Net Assets 2024: $474,109,2702024

Highlighted filing

2024

Assets$507,026,301
Liabilities$32,917,031
Net Assets$474,109,270
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$200M$150M$100M$50M$0Expenses 2010: $60,699,5342010Expenses 2011: $60,326,9922011Expenses 2012: $59,210,9362012Revenue 2013: $84,420,533Expenses 2013: $61,229,133Net Income 2013: $23,191,4002013Revenue 2014: $85,976,402Expenses 2014: $63,538,000Net Income 2014: $22,438,4022014Revenue 2015: $92,855,765Expenses 2015: $75,466,902Net Income 2015: $17,388,8632015Revenue 2016: $102,238,152Expenses 2016: $76,228,271Net Income 2016: $26,009,8812016Revenue 2017: $107,837,545Expenses 2017: $78,390,308Net Income 2017: $29,447,2372017Revenue 2018: $123,020,164Expenses 2018: $87,823,233Net Income 2018: $35,196,9312018Revenue 2019: $127,159,752Expenses 2019: $85,353,126Net Income 2019: $41,806,6262019Revenue 2020: $135,811,420Expenses 2020: $99,249,145Net Income 2020: $36,562,2752020Revenue 2021: $139,570,711Expenses 2021: $92,513,655Net Income 2021: $47,057,0562021Revenue 2022: $140,205,335Expenses 2022: $96,096,296Net Income 2022: $44,109,0392022Revenue 2023: $157,774,509Expenses 2023: $112,590,573Net Income 2023: $45,183,9362023Revenue 2024: $173,893,837Expenses 2024: $140,130,328Net Income 2024: $33,763,5092024

Highlighted filing

2024

Revenue$173,893,837
Expenses$140,130,328
Net Income$33,763,509
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$507,026,301
Liabilities
$32,917,031
Net assets
$474,109,270
Revenue
$173,893,837
Expenses
$140,130,328
Net income
$33,763,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$507$32.9$474$174$140$33.8
2023Detailed filing. Detailed filing data is available for this year.$464$29.2$435$158$113$45.2
2022Detailed filing. Detailed filing data is available for this year.$414$15.2$398$140$96.1$44.1
2021Detailed filing. Detailed filing data is available for this year.$379$13.7$365$140$92.5$47.1
2020Detailed filing. Detailed filing data is available for this year.$350$28.9$321$136$99.2$36.6
2019Detailed filing. Detailed filing data is available for this year.$332$50.8$281$127$85.4$41.8
2018Detailed filing. Detailed filing data is available for this year.$294$57.4$236$123$87.8$35.2
2017Detailed filing. Detailed filing data is available for this year.$263$60.8$203$108$78.4$29.4
2016Detailed filing. Detailed filing data is available for this year.$237$63.0$174$102$76.2$26.0
2015Detailed filing. Detailed filing data is available for this year.$223$75.9$148$92.9$75.5$17.4
2014Detailed filing. Detailed filing data is available for this year.$139$8.64$130$86.0$63.5$22.4
2013Summary only. Only limited summary data is available for this year.$117$9.48$108$84.4$61.2$23.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$94.5$9.94$84.6$59.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.0$13.0$70.0$60.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.5$8.54$52.9$60.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 20, 2025
Return Version
2023v6.0
Gross Receipts
$237,021,927
Mission and Program Overview

Mission

The organizations primary mission is to provide effective collective bargaining representation to cna members in order to promote the economic and professional interests of direct care nurses and to advocate for direct care nurses and their patients on all public policy matters related to safe care and nursing practice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$182,010,574$211,253,103▲ $29,242,529
Investments Other Securities$128,264,793$134,643,300▲ $6,378,507
Savings and Temporary Cash Investments$65,789,157$68,891,500▲ $3,102,343
Land, Buildings, and Equipment, Net$66,608,101$65,463,968▼ $1,144,133
Accounts Receivable$6,333,928$9,437,954▲ $3,104,026
Other Notes and Loans Receivable, Net-$1,500,000-
Prepaid Expenses and Deferred Charges$2,249,285$1,120,689▼ $1,128,596
Total Assets$464,268,596$507,026,301▲ $42,757,705
Other Assets Total$13,012,758$14,715,787▲ $1,703,029
Liabilities
Accounts Payable and Accrued Expenses$15,850,205$18,313,615▲ $2,463,410
Other Liabilities$12,628,928$14,077,810▲ $1,448,882
Deferred Revenue$717,941$525,606▼ $192,335
Total Liabilities$29,197,074$32,917,031▲ $3,719,957
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$433,772,292$472,786,669▲ $39,014,377
Net Assets With Donor Restrictions$1,299,230$1,322,601▲ $23,371
Total Net Assets Fund Balance$435,071,522$474,109,270▲ $39,037,748
Total Liabilities and Net Assets / Fund Balance$464,268,596$507,026,301▲ $42,757,705

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,747,314$4,094,574$6,841,888
Other Land Buildings$7,632$17,808$25,440
Buildings$47,292,197$28,146,077-
Land$15,416,825--
Other Securities$134,643,300--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bonnie CastilloExecutive DirectorFT$366,119$105,683$471,802
Kenneth ZinnNational Political Director- Upto December 23FT$344,662$109,521$454,183
Kenneth ZinnNational Political Director- Upto De-$344,662$109,521$454,183
Holly MillerChief of StaffFT$291,382$96,815$388,197
Pedrito F QuijanoStrategic AdvisorFT$312,964$68,852$381,816
Donald NielsenChief Operating OfficerFT$283,847$96,470$380,317
Jonathan WeitzDirector, Northern CA Private Sector- Upto July 23FT$294,733$71,921$366,654
Jonathan WeitzDirector, Northern CA Private Sector-$294,733$71,921$366,654
Khadijatu KabbaNational Field DirectorFT$269,386$93,289$362,675
Pete D CastelliNat'l Dir, Affiliates and Strategic CampaignsFT$268,089$93,004$361,093
Pete D CastelliNat'l Dir, Affiliates and Strategic-$268,089$93,004$361,093
Benjamin Eli ElliottDirector, Public SectorFT$267,095$92,785$359,880
Andrew PredilettoStrategic Campaign DirectorFT$251,545$103,469$355,014
Daniel JohnstonDirector Research and EducationFT$247,703$102,624$350,327
Corey LanhamNational Bargaining DirectorFT$232,094$99,025$331,119
Michelle GrisatNational Director of Health PolicyFT$220,910$82,508$303,418
Puneet MaharajNational Political and Government Relations DFT$217,425$74,433$291,858
Puneet MaharajNational Political and Government Re-$217,425$74,433$291,858
Amirah N SequeiraNational Director of Government RelationsFT$159,223$50,668$209,891
Amirah N SequeiraNational Director of Government Rela-$159,223$50,668$209,891
Zenaida CortezCouncil of President (JUL-OCT)PT$169,506-$169,506
Sandra RedingCouncil of PresidentPT$108,431-$108,431
Catherine KennedyCouncil of PresidentPT$107,713-$107,713
Coralie GilesCouncil of PresidentPT$107,713-$107,713
Michelle Gutierrez-VoCouncil of PresidentPT$35,393-$35,393
Martese ChismBoard Member (JUL-OCT)PT$25,452-$25,452
Myla EijansantosBoard Member-$9,368-$9,368
Diane McClureSecretrary-$5,768-$5,768
Meredith Salazar BakerBoard Member-$5,082-$5,082
Aina GaguiBoard Member-$3,500-$3,500
Amber WiehlBoard Member-$3,000-$3,000
Amy ErbBoard Member-$3,000-$3,000
Brandy WelchBoard Member-$3,000-$3,000
Dahlia TayagBoard Member-$3,000-$3,000
Katy RoemerBoard Member-$3,000-$3,000
Marissa LeeBoard Member-$3,000-$3,000
Tinny AbogadoBoard Member-$3,000-$3,000
Virginia LicerioBoard Member-$3,000-$3,000

Board Members and Trustees

NameTitle
Allysha ShinBoard Member
Amy ArlundBoard Member
Brenda LangfordBoard Member
Dolores TrujilloBoard Member
Evelyn ExeveaBoard Member
Jennifer Jean-PierreBoard Member
Jessica FernandezBoard Member
Kathy DennisBoard Member
Kristan DelmartyBoard Member
Maureen DuganBoard Member
Mawata KamaraBoard Member
Richelle MasBoard Member
Rida VillanuevaBoard Member
Sharda FornnarinoBoard Member
Virginia MacalinoBoard Member
Estela VillegasBoard Member (JUL-OCT)
Jane SandovalBoard Member (JUL-OCT)
Jennifer HolmBoard Member (JUL-OCT)
Pamela StoweBoard Member (JUL-OCT)
Paula LynBoard Member (JUL-OCT)
Valerie Verity-MockBoard Member (JUL-OCT)
Kimber WootenSecretrary (JUL-OCT)
Irma WestmorelandTreasurer
Martha KuhlTreasurer (JUL-OCT)

Highest Paid Contractors

ContractorServicesLocationCompensation
Metro Media ProductionsAudio Visual Systems930 Striker Ave Ste D, Sacramento, CA 95834$6,700,878
SMG Food and Beverage LLCBanquet/Catering747 Howard St, San Francisco, CA 94103$2,924,291
ZENiTECH Computer Solutions IncNetwork Support715 Key Rout Blvd, Albany, CA 94612$2,469,986
EZ CaterEvents Catering40 Water St 5th Flr, Boston, CA 02109$1,645,747
AVI Systems IncAudio Visual SystemsNW 8393 PO Box 1450, Minneapolis, MN 55485$1,502,874
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$165,417,358
Investment Income
$8,601,856
Other Revenue
$-125,377
Change in Net Assets
$33,763,509

Audited Revenue Reconciliation

Revenue per Audited Statements
$173,649,040
Revenue Not Reported on Financial Statements
$244,797
Revenue Not Reported on Form 990
$5,209,436
Total Revenue per Audited Statements
$178,858,476
Total Revenue per Form 990
$173,893,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$71,143,055
Other Expenses$68,444,334
Grants and Similar Amounts Paid$542,939
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$45,435,816
Conferences and Meetings---$24,063,879
Other Employee Benefits---$8,429,109
Pension Plan Contributions---$7,147,246
Travel---$6,994,701
Current Officers, Directors, Trustees, and Key Employees---$6,143,112
Payroll Taxes---$3,987,772
Office Expenses---$3,744,733
Advertising---$3,547,111
Fees for Services Other---$3,497,943
Information Technology---$3,090,659
Occupancy---$2,966,361
Depreciation Depletion---$2,581,802
Grants to Domestic Orgs---$542,939
Insurance---$464,902
Other Expenses---$394,250
All Other Expenses---$393,019
Fees for Service Investment Mgmnt Fees---$244,797
Fees for Services Legal---$147,793
Fees for Services Accounting---$99,500
Total Functional Expenses$0$0$0$140,130,328

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$140,130,328
Expenses per Audited Statements$139,885,531
Total Expenses per Audited Statements$139,885,531
Expenses Not Reported on Financial Statements$244,797
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Nurses FoundationOakland, CA501(c)(3)To assist organization$75,000
AFL-CIO Secretary-TreasurerWashington, DC501(c)(5)To assist organization$50,000
Capital & MainLos Angeles, CA501(c)(3)To assist organization$40,000
AFL-CIO GeorgiaAtltanta, GA501(c)(5)To assist organization$25,000
Doctors Without BordersHagerstown, MD501(c)(5)To assist organization$25,000
Healthcare-NOW Educacation Fund IncBoston, MA501(c)(3)To assist organization$25,000
International Union UAWDetroit, MI501(c)(5)To assist organization$25,000
Jobs with JusticeSan Francisco, CA501(c)(3)To assist organization$25,000
Speaker 2023 Inaugural FundIrvine, CA501(c)(4)To assist organization$25,000
Coalition of Black Trade UnionistsWashington, DC501(c)(5)To assist organization$21,500
AFL-CIO MaineAugusta, ME501(c)(5)To assist organization$20,000
Asian Pacific American Labor AllianceWashington, DC501(c)(5)To assist organization$20,000
Chattanoogans in Action for Love Equality & BenevolenceChattanooga, TN501(c)(3)To assist organization$15,000
AFL-CIO TexasAustin, TX501(c)(5)To assist organization$13,000
Annunciation House IncEl Paso, TX501(c)(3)To assist organization$10,000
FAHWA IncKew Gardens, NY501(c)(3)To assist organization$10,000
Festival Center IncWashington, DC501(c)(3)To assist organization$10,000
Step Up for ActionNew Orleans, LA501(c)(4)To assist organization$10,000
United Farm WorkersKeene, CA501(c)(5)To assist organization$10,000
Long Beach ForwardLong Beach, CA501(c)(3)To assist organization$5,150
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

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$577,128

Section 527 Organizations

OrganizationLocationAmount
84-4008275Oakland, CA$1,000,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$13,820,076
Due From Related Parties$169,034
Security Deposits$88,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Part VI, Section A, line 6

“CNA is a member organization.”

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

“The membership elects the governing boards.”

Form 990, Part VI, Section A, line 7B

“Decisions are ratified from time to time by membership.”

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

“A draft was prepared by the tax preparer and reviewed by the treasurer. This draft was reviewed by counsel and any comments were incorporated in the return as filed.”

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

“Conflict of Interest Policies are periodically reviewed with employees”

Form 990, Part VI, Section B, line 15A

“Key sources of comparison data are reviewed and considered”

Form 990, Part VI, Section C, line 19

“Governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
California Nurses Association
EIN
94-0362060
Phone
5102732200
Address
155 Grand Avenue, Oakland, CA 94612

Signing Officer

Name
Donald W Nielsen
Title
Chief Operating Officer
Phone
5102732200
Signed
2025-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Gutierrez-Vo
Formed
1907
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
28
Employees
756
Volunteers
28

Preparer

Firm
Aprio Advisory Group LLC
Address
150 Post Street Suite 200, San Francisco, CA 94108
Preparer
Stacy Cullen
Phone
4157774488
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“No changes were made to the oversight or completion of the audit of financial statements.”

General Note

“National Nurses United (NNU) and the California Nurses Association (CNA) have entered into a "Joint Employee" arrangement under which substantially all NNU employee related expenses, including payroll and employee benefit costs, are paid through the CNA payroll system and NNU reimburses CNA for its payment of these expenses paid on behalf of NNU. NNU retains and exercises exclusive and independent direction and control of these employees while performing services for NNU. The Executive Director of CNA has been independently retained by NNU to also serve as the Executive Director of NNU, under the exclusive direction and control of the NNU Executive Council and in accordance with the duties and obligations mandated by the NNU Constitution and applicable NNU policies.”

Financial Statement Notes

Part X, Line 2:

“Income taxes CNA is a nonprofit organization exempt from federal income taxes under Internal Revenue Code Section 501(c)(5) and the related applicable California Revenue and Taxation Code sections. The Organization has no federal or state tax liability for unrelated business taxable income. Accordingly, no provision for federal income taxes is required. The Organization applies the guidance on accounting for uncertain tax provisions in FASB ASC 740 Income Taxes. The Organization is no longer subject to income tax examinations for tax years up to and including 2021.”

Part XI, Line 2D - Other Adjustments:

“Segregated Fund Revenue”

Part XI, Line 4B - Other Adjustments:

“Rental Expense”

Part XII, Line 2D - Other Adjustments:

“Segregated Fund Expenses Rental Expenses”

Raw XML AppendixShowing 400 of 1,344 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/Desc0The California Nurses Association (CNA) is a 501(c)(5) labor organization with the primary exempt purpose of collective bargaining on behalf of registered nurses (RNs). In addition to collective bargaining for contracts governing the employment terms and working conditions of RNs, CNA activities include organizing new bargaining units, nursing practice education to assist the profession of nursing in maintaining and improving the quality of its service to the public, communication to increase public and professional knowledge and understanding of professional nursing and healthcare delivery issues, administration of the organization, maintenance of its properties and assets and related activities which further the common interests of the membership.
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