Upnaai
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The University of the Philippines Nursing Alumni association International aims to foster professional and personal development of its members through education, research, support and collaboration. In addition, the association has been involved in socio-civic, humanitarian, and charitable activities throughout the year.
- Income
- $119,527
- Spending
- $108,909
- Spent on programs
- 100%
- Reserves
- 19.5 months of spending
- Largest source of income
- donations and private grants, 99%
- Employees
- 0
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 83% of charities in its peer group (health care, under $250k).
Reserves
35 of 35Spendable reserves would cover 19.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 9% of income.
Income trend
15 of 15Income rose 6% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 58% of charities in its peer group (health care, under $250k).
Independent board
5 of 250 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $108,909 spent. Casa de Luz - $2000 has helped countless families in the Las Vegas neighborhoods known for hardship, struggle and darkness by providing resources and support needed to transform lives physically, emotionally and spiritually.Clean Up San Diego - $750 - county-wide movement that inspires every San Diegan who cares about their community to take environmental action. They protect San Diegos natural beauty for generations to come with the shared goal of keeping our home clean, green, and thriving.FIU Foundation Florida International Foundation - $1000 - FIU is creating opportunities that change lives through student-centered success and meaningful research.IHHELPP - $2000 - non-profit public foundation whose mission is to improve health, housing, education, and livelihood of the poor in the Philippines.The Balik-Turo inspires and motivates the University of the Philippines College of Nursing Student Body to become transformational leaders within the College and the community-at-large. This program initiated by UPNAAI and it's chapters, supplements the education provided by the UP College of Nursing. The expenses are provided by donors.(See attachments)In alignment with UPNAAIs strategic purpose of strengthening and maintaining high standards in the nursing profession through support of undergraduate BSN students of the University of the Philippines College of Nursing (UPCN),the organization administers funds and grants in collaboration with the UPCN.UPNAAI has a Scholarship Task Force which collaborates with the UPCN Scholarship Committee when funds are available and presents its need to the UPCN regarding list of eligible students according to the criteria of both sides, primarily proof of indigent status and good academic standing.The UPCN Scholarship Committee develops proposal for a disbursement scheme. The scholarship framework that will be developed would be dependent on the available grants and the number of qualified students vetted by the UPCN Scholarship Committee.UPNAAI launched its BSN scholarship program in August 2025. The first five scholars are:1. Audrelyn Garay, 3rd year Donor Neil and Cherylin Warren, $3000.002. Aira Solomon, 4th year Donor Lachme Sullesta, $3000.003. Abegail Ascarraga, 3rd year Donor Lachme Sullesta, $3000.004. Bradley Martin, 2nd year Donor Lachme Sullesta, $3000.005. Jhoanna Lyn Trinidad Donor Lachme Sullesta, $3000.00
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1994.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.