Nonprofit · EIN 27-1450491
NATIONAL NURSES UNITED
Also known as CHARLES LORENZETTI
Tax-exempt · OAKLAND, CA 94612
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $31,993,629 | $33,017,935 | -$1,024,306 | $55,959,122 | $2,680,014 | $53,279,108 |
| June 30, 2024 | 990 | $21,991,090 | $17,068,774 | $4,922,316 | $57,586,910 | $3,283,496 | $54,303,414 |
| June 30, 2023 | 990 | $18,095,430 | $13,548,132 | $4,547,298 | $51,971,270 | $2,590,172 | $49,381,098 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $30,368,486
- Investment income
- $1,398,865
- Royalties
- $105,323
- Other revenue
- $226,278
Expenses
- Grants and similar amounts paid
- $600,731
- Other salaries and wages
- $3,750,646
- Salaries, compensation and benefits (total)
- $5,386,009
- Professional fundraising fees
- $0
- Accounting fees
- $15,874
- Occupancy
- $367,067
- Travel
- $851,953
- Depreciation
- $21,461
Balance sheet and other
- Total assets, start of year
- $57,586,910
- Total assets, end of year
- $55,959,122
- Total liabilities, end of year
- $2,680,014
- Net assets, end of year
- $53,279,108
- Land, buildings and equipment
- $109,864
- Net assets without donor restrictions
- $53,234,243
- Net assets with donor restrictions
- $44,865
- Gross receipts
- $31,993,629
- Employees
- 0
- Volunteers
- 21
- Year formed
- 2009
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Deborah Burger | President - Left Sept '24 Trustee or director, Officer | 2 | $0 | $177,951 |
| Zenei Triunfo Cortez | President - Left Sept '24 Trustee or director, Officer | 2 | $0 | $143,508 |
| Catherine Kennedy | President Trustee or director, Officer | 2 | $0 | $129,150 |
| Coralie Giles | Vice President Trustee or director | 2 | $0 | $118,698 |
| Michelle Gutierrez Vo | Vice President Trustee or director | 2 | $0 | $116,818 |
| Sandra Reding | Vice President Trustee or director | 2 | $0 | $116,546 |
| Nancy Hagans | President Trustee or director, Officer | 2 | $0 | $110,945 |
| Jamie Brown | President Trustee or director, Officer | 2 | $0 | $29,732 |
| Mary Turner | President Trustee or director, Officer | 2 | $0 | $29,732 |
| Marissa Lee | Vice President Trustee or director | 2 | $0 | $3,676 |
| Amy Erb | Vice President Trustee or director | 2 | $0 | $3,000 |
| Katy Roemer | Vice President Trustee or director | 2 | $0 | $3,000 |
| Dahlia Tayag | Vice President Trustee or director | 2 | $0 | $3,000 |
| Diane McClure | Vice President Trustee or director | 2 | $0 | $2,750 |
| Kathy Dennis | Vice President Trustee or director | 2 | $0 | $2,192 |
23 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Brenda Langford | Vice President Trustee or director | 2 | $0 | $1,250 |
| Jean Ross | President - Left Sept '24 Trustee or director, Officer | 2 | $0 | $0 |
| Irma Westmoreland | Secretary/Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Martha Kuhl | Sec./Treas. - Left Sept '24 Trustee or director, Officer | 2 | $0 | $0 |
| Rachel Andersen | Vice President Trustee or director | 2 | $0 | $0 |
| Shannon Cotton | Vice President Trustee or director | 2 | $0 | $0 |
| Renee Curtis | Vice President Trustee or director | 2 | $0 | $0 |
| Judith Cutchin | Vice President Trustee or director | 2 | $0 | $0 |
| Maureen Dugan | Vice President Trustee or director | 2 | $0 | $0 |
| Michael Jackson | Vice President Trustee or director | 2 | $0 | $0 |
| Flandersia Jones | Vice President Trustee or director | 2 | $0 | $0 |
| Michelle Jones | Vice President Trustee or director | 2 | $0 | $0 |
| LaKisha Little-Smalls | Vice President Trustee or director | 2 | $0 | $0 |
| Virginia Macalino | Vice President Trustee or director | 2 | $0 | $0 |
| Aaron McCormick | Vice President Trustee or director | 2 | $0 | $0 |
| Chris Rubesch | Vice President Trustee or director | 2 | $0 | $0 |
| Bill Schneider | Vice President Trustee or director | 2 | $0 | $0 |
| Jeffrey Breslin | Vice President - Left Sept '24 Trustee or director | 2 | $0 | $0 |
| Fong Chuu | Vice President - Left Sept '24 Trustee or director | 2 | $0 | $0 |
| Bernardine Engeldorf | Vice President - Left Sept '24 Trustee or director | 2 | $0 | $0 |
| Benny Mathew | Vice President - Left Sept '24 Trustee or director | 2 | $0 | $0 |
| Doreen McIntyre | Vice President - Left Sept '24 Trustee or director | 2 | $0 | $0 |
| Jane Sandoval | Vice President - Left Sept '24 Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2024: 28 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Deborah Burger | Council of President Trustee or director, Officer | 2 | $0 | $204,969 |
| Zenaida Cortez | Council of President Trustee or director, Officer | 2 | $0 | $169,506 |
| Sandra Reding | Board Member Trustee or director | 2 | $0 | $108,431 |
| Nancy Hagans | Council of President Trustee or director, Officer | 2 | $0 | $107,713 |
| Coralie Giles | Board Member Trustee or director | 2 | $0 | $107,713 |
| Catherine Kennedy | Board Member Trustee or director | 2 | $0 | $107,713 |
| Marissa Lee | Board Member Trustee or director | 2 | $0 | $3,000 |
| Dahlia Tayag | Board Member Trustee or director | 2 | $0 | $3,000 |
| Katy Roemer | Board Member Trustee or director | 2 | $0 | $3,000 |
| Jean Ross | Council of President Trustee or director, Officer | 2 | $0 | $0 |
| Martha Kuhl | Secretary/Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Jeffrey Breslin | Board Member Trustee or director | 2 | $0 | $0 |
| Fong Chuu | Board Member Trustee or director | 2 | $0 | $0 |
| Shannon Cotton | Board Member Trustee or director | 2 | $0 | $0 |
| Renee Curtis | Board Member Trustee or director | 2 | $0 | $0 |
| Judith Cutchin | Board Member Trustee or director | 2 | $0 | $0 |
| Kathy Dennis | Board Member Trustee or director | 2 | $0 | $0 |
| Maureen Dugan | Board Member Trustee or director | 2 | $0 | $0 |
| Bernardine Engeldorf | Board Member Trustee or director | 2 | $0 | $0 |
| Michael Jackson | Board Member Trustee or director | 2 | $0 | $0 |
| Michelle Jones | Board Member Trustee or director | 2 | $0 | $0 |
| LaKisha Little-Smalls | Board Member Trustee or director | 2 | $0 | $0 |
| Benny Mathew | Board Member Trustee or director | 2 | $0 | $0 |
| Doreen McIntyre | Board Member Trustee or director | 2 | $0 | $0 |
| Jane Sandoval | Board Member Trustee or director | 2 | $0 | $0 |
| Bill Schneider | Board Member Trustee or director | 2 | $0 | $0 |
| Mary Turner | Board Member Trustee or director | 2 | $0 | $0 |
| Irma Westmoreland | Board Member Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 28 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| DEBORAH BURGER | PRESIDENT Trustee or director, Officer | 2 | $0 | $199,913 |
| ZENAIDA CORTEZ | PRESIDENT Trustee or director, Officer | 2 | $0 | $166,040 |
| CORALIE GILES | VICE PRESIDENT Trustee or director | 2 | $0 | $104,247 |
| CATHERINE KENNEDY | VICE PRESIDENT Trustee or director | 2 | $0 | $104,247 |
| SANDRA REDING | VICE PRESIDENT Trustee or director | 2 | $0 | $104,247 |
| NANCY HAGANS | BOD MEMBER Trustee or director | 2 | $0 | $8,800 |
| KATY ROEMER | VICE PRESIDENT Trustee or director | 2 | $0 | $7,996 |
| MARISSA LEE | VICE PRESIDENT Trustee or director | 2 | $0 | $2,700 |
| DAHLIA TAYAG | VICE PRESIDENT Trustee or director | 2 | $0 | $2,700 |
| MARTHA KUHL | SECRETARY-TREASURER Trustee or director, Officer | 2 | $0 | $2,200 |
| FONG CHUU | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $1,700 |
| KATHY DENNIS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BERNARDINE ENGELDORF | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| MICHAEL JACKSON | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| JEAN ROSS | PRESIDENT Trustee or director | 2 | $0 | $0 |
| JANE SANDOVAL | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| IRMA WESTMORELAND | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| JEFFREY BRESLIN | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| SHANNON COTTON | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| RENEE CURTIS | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| LAKISHA LITTLE-SMALLS | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| DOREEN MCINTYRE | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| MARY TURNER | VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| JUDITH CUTCHIN | BOD MEMBER Trustee or director | 2 | $0 | $0 |
| MAUREEN DUGGAN | BOD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHELLE JONES | BOD MEMBER Trustee or director | 2 | $0 | $0 |
| BENNY MATTHEW | BOD MEMBER Trustee or director | 2 | $0 | $0 |
| BILL SCHNEIDER | BOD MEMBER Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 155 GRAND AVE, OAKLAND, CA 94612-3758
- In care of
- % CHARLES LORENZETTI
- Principal officer (990 for 2024)
- Deborah Burger, 155 Grand Ave, Oakland, CA 94612
- Signed the 990
- Donald W Nielsen, Chief Operating Officer
- Phone
- (510) 273-2200
- Website
- www.nationalnursesunited.org
- Return prepared by
- Aprio Advisory Group LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 27-1450491 or by the name NATIONAL NURSES UNITED.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
National Nurses United (NNU) is a 501(c)(5) organization with the primary mission of providing effective collective bargaining representation to NNU affiliates 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.
Program accomplishments
- The National Nurses United (NNU) is a 501(c)(5) labor organization. NNU is comprised of affiliate state nursing associations as well as direct members. In addition to providing oversight and support for affiliates collective bargaining programs, NNU also engages in 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.Expenses $33,017,935 · grants $600,731 · revenue $30,489,441
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 27-1450491
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $55,959,122
- Income (IRS master file)
- $31,993,629
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $31,993,629 | $33,017,935 | $55,959,122 | IRS |
| 990 | June 2024 | $21,991,090 | $17,068,774 | $57,586,910 | IRS |
| 990 | June 2023 | $18,095,430 | $13,548,132 | $51,971,270 | XML |
| 990 | June 2022 | $13,995,033 | $10,323,927 | $46,052,916 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1450491).
Questions about NATIONAL NURSES UNITED
- What is the EIN of NATIONAL NURSES UNITED?
- The employer identification number (EIN) of NATIONAL NURSES UNITED is 27-1450491.
- Is NATIONAL NURSES UNITED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2016.
- Are donations to NATIONAL NURSES UNITED tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL NURSES UNITED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL NURSES UNITED due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL NURSES UNITED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NATIONAL NURSES UNITED?
- The 990 for the year ended June 30, 2025 names Deborah Burger.
- Who are the officers and directors of NATIONAL NURSES UNITED?
- The 990 for the year ended June 30, 2025 lists 38 people; 0 received compensation from the organization.
- How much revenue does NATIONAL NURSES UNITED have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $31,993,629, expenses of $33,017,935 and total assets of $55,959,122 at year end.
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