Civic Intelligence

Committee for Recognition of Nursing Achievement

EIN 94-2459862 • 501(c)5 • Redwood City, CA

Profile

Represent members during collective bargaining efforts.

499 SEAPORT COURT Suite 202Redwood City, CA 94063-2762

www.crona.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

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

Liabilities / Revenue

14th percentile

0.00x

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

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

Net Margin

88th percentile

36%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

71st percentile

$248,079

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

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

Asset Growth

88th percentile

25%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$8,395,585

Up $1,692,082 (+25%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$8,395,585

Up $1,692,082 (+25%) from 2023

Operations
Liabilities / Revenue14th percentileNet Margin88th percentile

Revenue

Up

$4,724,710

Up $553,388 (+13%) from 2023

Expenses

Up

$3,032,628

Up $441,507 (+17%) from 2023

Net Income

Up

$1,692,082

Up $111,881 (+7.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$10M$5.0M$0Assets 2011: $2,287,266Liabilities 2011: $0Net Assets 2011: $2,287,2662011Assets 2012: $2,324,343Liabilities 2012: $0Net Assets 2012: $2,324,3432012Assets 2013: $1,754,574Liabilities 2013: $0Net Assets 2013: $1,754,5742013Assets 2014: $2,215,850Liabilities 2014: $0Net Assets 2014: $2,215,8502014Assets 2015: $2,467,448Liabilities 2015: $0Net Assets 2015: $2,467,4482015Assets 2016: $2,336,314Liabilities 2016: $0Net Assets 2016: $2,336,3142016Assets 2017: $3,225,087Liabilities 2017: $0Net Assets 2017: $3,225,0872017Assets 2018: $4,111,659Liabilities 2018: $0Net Assets 2018: $4,111,6592018Assets 2019: $4,169,011Liabilities 2019: $0Net Assets 2019: $4,169,0112019Assets 2020: $5,003,929Liabilities 2020: $0Net Assets 2020: $5,003,9292020Assets 2021: $6,042,149Liabilities 2021: $0Net Assets 2021: $6,042,1492021Assets 2022: $5,123,302Liabilities 2022: $0Net Assets 2022: $5,123,3022022Assets 2023: $6,703,503Liabilities 2023: $0Net Assets 2023: $6,703,5032023Assets 2024: $8,395,585Liabilities 2024: $0Net Assets 2024: $8,395,5852024

Highlighted filing

2024

Assets$8,395,585
Liabilities$0
Net Assets$8,395,585
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,059,038Expenses 2011: $1,082,318Net Income 2011: -$23,2802011Revenue 2012: $1,061,620Expenses 2012: $1,024,543Net Income 2012: $37,0772012Revenue 2013: $1,038,892Expenses 2013: $1,608,661Net Income 2013: -$569,7692013Revenue 2014: $1,366,701Expenses 2014: $905,425Net Income 2014: $461,2762014Revenue 2015: $1,622,070Expenses 2015: $1,370,472Net Income 2015: $251,5982015Revenue 2016: $1,661,607Expenses 2016: $1,792,741Net Income 2016: -$131,1342016Revenue 2017: $2,251,454Expenses 2017: $1,362,681Net Income 2017: $888,7732017Revenue 2018: $2,267,689Expenses 2018: $1,381,117Net Income 2018: $886,5722018Revenue 2019: $2,422,105Expenses 2019: $2,364,753Net Income 2019: $57,3522019Revenue 2020: $2,748,075Expenses 2020: $1,913,157Net Income 2020: $834,9182020Revenue 2021: $3,037,198Expenses 2021: $1,998,978Net Income 2021: $1,038,2202021Revenue 2022: $3,017,482Expenses 2022: $3,936,329Net Income 2022: -$918,8472022Revenue 2023: $4,171,322Expenses 2023: $2,591,121Net Income 2023: $1,580,2012023Revenue 2024: $4,724,710Expenses 2024: $3,032,628Net Income 2024: $1,692,0822024

Highlighted filing

2024

Revenue$4,724,710
Expenses$3,032,628
Net Income$1,692,082
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$8,395,585
Liabilities
$0
Net assets
$8,395,585
Revenue
$4,724,710
Expenses
$3,032,628
Net income
$1,692,082
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.40$0.00$8.40$4.72$3.03$1.69
2023Summary only. Only limited summary data is available for this year.$6.70$0.00$6.70$4.17$2.59$1.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.00$5.12$3.02$3.94$0.92
2021Summary only. Only limited summary data is available for this year.$6.04$0.00$6.04$3.04$2.00$1.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$0.00$5.00$2.75$1.91$0.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$0.00$4.17$2.42$2.36$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.00$4.11$2.27$1.38$0.89
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.00$3.23$2.25$1.36$0.89
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$1.66$1.79$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$1.62$1.37$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$1.37$0.91$0.46
2013Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$1.04$1.61$0.57
2012Summary only. Only limited summary data is available for this year.$2.32$0.00$2.32$1.06$1.02$0.04
2011Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$1.06$1.08$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$5,931,190
Mission and Program Overview

Mission

Represent members during collective bargaining efforts.

Promote the welfare and working condition of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,764,423$3,597,699▼ $1,166,724
Savings and Temporary Cash Investments$1,009,555$1,035,313▲ $25,758
Cash and Non-Interest-Bearing Accounts$227,382$453,345▲ $225,963
Land, Buildings, and Equipment, Net$40,789$36,945▼ $3,844
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$6,042,149$5,123,302▼ $918,847
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,042,149$5,123,302▼ $918,847
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$6,042,149$5,123,302▼ $918,847
Total Liabilities and Net Assets / Fund Balance$6,042,149$5,123,302▼ $918,847

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,945$59,251$96,196
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Colleen BorgesPresidentPT$226,196$226,196
Jolivette EnriquezTreasurerPT$189,655$189,655
Eileen PachkofskyVice PresidentPT$129,716$129,716
Katherine StormbergExecutive VPPT$120,613$120,613
Christi DecenaNurse AdvocatePT$114,153$114,153
Annamarie VaroSecretaryPT$96,153$96,153
Nancy UschersohnNurse AdvocatePT$77,963$77,963
Bonnie BalfourNurse AdvocatePT$72,371$72,371
Geralyn MartinezNurse AdvocatePT$51,058$51,058
Kimberley ReedLegislative RepresentativePT$46,620$46,620

Highest Paid Contractors

ContractorServicesLocationCompensation
Altshuler Berzon LLPLegal Services177 POST STREET SUITE 300, San Francisco, CA 94108$1,051,356
Berlin RosenCommunication Serv.750 17th St NW 700, Washington, DC 20006$133,214
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,089,179
Investment Income
$-78,644
Other Revenue
$6,947
Change in Net Assets
$-918,847

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,005,162
Revenue Not Reported on Financial Statements
$12,320
Total Revenue per Audited Statements
$3,005,162
Total Revenue per Form 990
$3,017,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,234,000
Other Expenses$1,690,829
Grants and Similar Amounts Paid$11,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$1,124,498
Fees for Services Legal---$1,076,322
Other Salaries and Wages---$964,851
Advertising---$251,580
Payroll Taxes---$135,458
Conferences and Meetings---$92,831
Office Expenses---$54,879
Occupancy---$54,295
Information Technology---$45,256
Fees for Services Other---$33,057
Fees for Services Accounting---$26,000
Insurance---$14,656
Fees for Service Investment Mgmnt Fees---$12,320
Depreciation Depletion---$11,895
Grants to Domestic Individuals---$11,500
Other Employee Benefits---$9,193
Travel---$6,924
Other Expenses---$6,829
Total Functional Expenses$0$0$0$3,936,329

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,936,329
Expenses per Audited Statements$3,924,009
Total Expenses per Audited Statements$3,924,009
Expenses Not Reported on Financial Statements$12,320
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
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, PART VI, SECTION A, LINE 6:

“The organization (crona) has two classes of members: members and honorary members. Only members have voting rights during election of governing body members and only members can approve significant decisions made by the governing body.”

FORM 990, PART VI, SECTION A, LINE 7A:

“Crona's governing body is elected by its members.”

FORM 990, PART VI, SECTION A, LINE 7B:

“Dues increases, changes to the bylaws and constitutions are subject to approvals from general membership.”

FORM 990, PART VI, SECTION A, LINE 8B:

“There is no committee with the authority to act on behalf of the executive board.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The entire board reviews the form 990 for completeness and accuracy prior to filing with the irs.”

FORM 990, PART VI, SECTION B, LINE 12C:

“The local monitors and enforces compliance with the conflict-of-interest policy by periodically reviewing it at executive board meetings. All officers and members of the executive board are required to comply wih the policy. Consequences for non-compliance with the policy are addressed at the executive board meetings.”

FORM 990, PART VI, SECTION B, LINE 15B:

“The compensation for crona officers is based on wage rates included in the collective bargaining agreements with stanford hospital and clinics and lucile salter packard children's hospital.”

FORM 990, PART VI, SECTION C, LINE 19:

“Crona makes its organization's governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Committee for Recognition of Nursing
EIN
94-2459862
In Care Of
% JOLIVETTE ENRIQUEZ
Phone
6503660156
Address
499 SEAPORT COURT Suite 202, REDWOOD CITY, CA 94063-2762

Signing Officer

Name
Colleen Borges
Title
President
Phone
6503660156
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Colleen Borges
Formed
1964
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
0
Employees
52
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
5000 EXECUTIVE PARKWAY STE 400, SAN RAMON, CA 94583-4210
Preparer
Joseph M Thiermann
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The form 990 was prepared using the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the united states of america.”

FORM 990, PART XII, LINE 2C:

“The executive board is responsible for oversight of the audit of the financial statements and for selection of an independent accountant. The process has not changed from the prior year.”

Financial Statement Notes

Part X Line 2

“Committee for Recognition of Nursing Achievement ("CRONA", or the "organization") is a not-for-profit organization that represents registered nurses employed by Stanford Hospital & Clinic and Lucile Salter Packard Children's Hospital. CRONA is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. The Organization has analyzed the tax positions taken by the organization and has concluded that, as of December 31, 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The organization is subject to routine audits by the taxing jurisdictions, however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 513 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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
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IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTE THE WELFARE AND WORKING CONDITION OF MEMBERS.
IRS990/AdvertisingGrp/TotalAmt0251580
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JOLIVETTE ENRIQUEZ
IRS990/BooksInCareOfDetail/PhoneNum06503660156
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0499 SEAPORT COURT 202
IRS990/BooksInCareOfDetail/USAddress/CityNm0REDWOOD CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0940632762
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IRS990/CashNonInterestBearingGrp/EOYAmt0453345
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01124498
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt092831
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt01051356
IRS990/ContractorCompensationGrp/CompensationAmt1133214
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0177 POST STREET SUITE 300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1750 17th St NW 700
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SAN FRANCISCO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1WASHINGTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
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IRS990/ContractorCompensationGrp/ContractorName/PersonNm0ALTSHULER BERZON LLP
IRS990/ContractorCompensationGrp/ContractorName/PersonNm1BERLIN ROSEN
IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1COMMUNICATION SERV.
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt011500
IRS990/CYInvestmentIncomeAmt0-78644
IRS990/CYOtherExpensesAmt01690829
IRS990/CYOtherRevenueAmt06947
IRS990/CYProgramServiceRevenueAmt03089179
IRS990/CYRevenuesLessExpensesAmt0-918847
IRS990/CYSalariesCompEmpBnftPaidAmt02234000
IRS990/CYTotalExpensesAmt03936329
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03017482
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt011895
IRS990/Desc0REPRESENTED MEMBERS DURING COLLECTIVE BARGAINING EFFORTS WITH STANFORD UNIVERSITY HOSPITALS.
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IRS990/FeesForServicesManagementGrp/TotalAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Committee for Recognition of Nursing Achievement ("CRONA", or the "organization") is a not-for-profit organization that represents registered nurses employed by Stanford Hospital & Clinic and Lucile Salter Packard Children's Hospital. CRONA is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. The Organization has analyzed the tax positions taken by the organization and has concluded that, as of December 31, 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The organization is subject to routine audits by the taxing jurisdictions, however, there are currently no audits for any tax periods in progress.
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