California Nurses Association (EIN 940362060) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1907

Legal Domicile

Principal Officer

Michelle Gutierrez-Vo

Phone

5102732200

Tax Period

2024-07-01 to 2025-06-30

California Nurses Association, founded in 1907, is a major nonprofit that reported $187.1M in total revenue in fiscal year 2024. The organization ran a surplus of $49.3M, a strong 26% operating margin.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $177,659,949

Investment Income $10,775,019

Other Revenue $-1,347,402

TOTAL REVENUE $187,087,566

Expense Breakdown

Grants Paid $6,927,339

Salaries & Benefits $71,787,454

Fundraising Expenses $0

Other Expenses $59,022,942

TOTAL EXPENSES $137,737,735

Year-over-Year Comparison

	2024	2023	Change
Revenue	$187,087,566	$173,893,837	+0.1%
Expenses	$137,737,735	$140,130,328	0.0%
Net Income	$49,349,831	$33,763,509	+0.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

839

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$483,962

Total Directors

$546,999

Key Employees

$1,414,075

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Coralie Giles	Council of President	25.00	Officer Director	$118,698	$0	$118,698
Michelle Gutierrez-Vo	Council of President	25.00	Officer Director	$116,818	$0	$116,818
Catherine Kennedy	Council of President	25.00	Officer Director	$129,150	$0	$129,150
Sandra Reding	Council of President	25.00	Officer Director	$116,546	$0	$116,546
Diane McClure	Secretrary	2.00	Officer Director	$2,750	$0	$2,750
Irma Westmoreland	Treasurer	2.00	Officer Director	$0	$0	$0
Tinny Abogado	Board Member	2.00	Director	$3,000	$0	$3,000
Amy Arlund	Board Member	2.00	Director	$481	$0	$481
Meredith Salazar Baker	Board Member	2.00	Director	$11,355	$0	$11,355
Kristan Delmarty	Board Member	2.00	Director	$2,750	$0	$2,750
Kathy Dennis	Board Member	2.00	Director	$2,192	$0	$2,192
Maureen Dugan	Board Member	2.00	Director	$0	$0	$0
Myla Eijansantos	Board Member	2.00	Director	$11,002	$0	$11,002
Amy Erb	Board Member	2.00	Director	$3,000	$0	$3,000
Evelyn Exevea	Board Member	2.00	Director	$0	$0	$0
Jessica Fernandez	Board Member	2.00	Director	$3,000	$0	$3,000
Sharda Fornnarino	Board Member	2.00	Director	$0	$0	$0
Aina Gagui	Board Member	2.00	Director	$3,000	$0	$3,000
Jennifer Jean-Pierre	Board Member	2.00	Director	$1,250	$0	$1,250
Mawata Kamara	Board Member	2.00	Director	$1,250	$0	$1,250
Brenda Langford	Board Member	2.00	Director	$1,250	$0	$1,250
Marissa Lee	Board Member	2.00	Director	$3,676	$0	$3,676
Virginia Licerio	Board Member	2.00	Director	$3,000	$0	$3,000
Virginia Macalino	Board Member	2.00	Director	$0	$0	$0
Richelle Mas	Board Member	2.00	Director	$0	$0	$0
Katy Roemer	Board Member	2.00	Director	$3,000	$0	$3,000
Allysha Shin	Board Member	2.00	Director	$0	$0	$0
Dahlia Tayag	Board Member	2.00	Director	$3,000	$0	$3,000
Dolores Trujillo	Board Member	2.00	Director	$0	$0	$0
Rida Villanueva	Board Member	2.00	Director	$0	$0	$0
Brandy Welch	Board Member	2.00	Director	$3,000	$0	$3,000
Amber Wiehl	Board Member	2.00	Director	$3,831	$0	$3,831
Kimber Wooten	Board Member	2.00	Director	$0	$0	$0
Bonnie Castillo	Executive Director	35.00	Key Emp	$392,144	$112,931	$505,075
Holly Miller	Chief of Staff	35.00	Key Emp	$368,116	$116,616	$484,732
Donald Nielsen	Chief Operating Officer	35.00	Key Emp	$325,909	$98,359	$424,268
Pete D Castelli	Nat'l Dir, Affiliates and Strategic Campaigns	35.00	Highest	$331,918	$109,967	$441,885
Khadijatu Kabba	National Field Director	35.00	Highest	$310,038	$105,153	$415,191
Daniel Johnston	Director Research and Education	35.00	Highest	$281,191	$110,405	$391,596
Gerard Brogan	Director Nursing Practice- Until 10/1/24	35.00	Highest	$290,010	$80,214	$370,224
Benjamin Eli Elliott	Director, Public Sector	35.00	Highest	$269,621	$96,262	$365,883

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$187,087,566	$137,737,735	$562,476,836	$49,349,831
2024	No data	No data	No data	No data
2023	$157,774,509	$112,590,573	$464,268,596	$45,183,936
2022	$140,205,335	$96,096,296	$413,672,782	$44,109,039
2021	$139,570,711	$92,513,655	$378,964,379	$47,057,056
2020	$135,811,420	$99,249,145	$350,016,027	$36,562,275
2019	$127,159,752	$85,353,126	$331,546,369	$41,806,626
2018	$123,020,164	$87,823,233	$293,905,319	$35,196,931

California Nurses Association