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Audit + Index_FINAL 12/30/09 2:16 PM Page 20 expenditures (i.e., expenditures germane to CNA/NNOC's representational role); and (2) non-chargeable expenditures (e.g., expenditures for member only benefits, political activities). The percentage of CNA/NNOC annual expenditures in each category is allocated between chargeable activities and non-chargeable activities. The report also shows the overall percentages of total CNA/NNOC annual expenditures for chargeable and nonchargeable activities. Also published in this issue is a full copy of CNA/NNOC's annual audit for the fiscal years ending June 30, 2007 and June 30, 2008, certified by independent public accountants. In order to ensure full disclosure, the report of chargeable and non-chargeable expenses provides more detail than the general categories of expenditures used by CNA's independent auditors for the annual audit. . and improve terms and conditions of work and practice of nurses represented by CNA/NNOC, including advocacy related to particular corporate and community campaigns to maintain local health facilities and prevent hospital closings, cutbacks in critical and emergency healthcare systems, and abandonment and withdrawal of healthcare services from selected communities • Legislative and regulatory initiatives that directly and positively affect the working and practice conditions of direct-care registered nurses generally (on a state or national basis) and provide a foundation and framework for collective bargaining representational activities to improve working, practice and economic conditions for represented nurses with specific health care providers, provider systems, and other employer groupings (for example, nurse-to-patient ratio legislation and regulations) • Negotiating collective bargaining agreements for all nurses • Legal actions related to protecting and improving terms and conditions of employment and professional practice for represented nurses including activities related to contract enforcement, bargaining for new and improved contracts, CNA/NNOC administration, and actions of healthcare employers including healthcare system initiatives attacking and threatening working conditions and standards of practice for nurses and seeking to avoid or withdraw recognition of CNA/NNOC as exclusive representative • Administering and enforcing collective bargaining agreements for all nurses • Lobbying for the negotiation, ratification, or implementation of collective bargaining agreements • Organizing registered nurses for campaigns to win new contracts and improve terms and conditions of employment and professional practice at represented facilities and within healthcare systems employing nurses represented by CNA/NNOC • Efficient management and administration of CNA/NNOC operations including facilities and personnel management Activities Germane to CNA/NNOC Representational Role • Organizing registered nurses seeking collective bargaining representation as necessary to protect and improve terms and conditions of employment and professional practice for all nurses represented by CNA/NNOC, engaging in activities to empower registered nurses that may ultimately inure to the benefit of all registered nurse bargaining units represented by CNA/NNOC • Research, investigation, study, and analysis of current terms and working conditions and trends in conditions for registered nurses, healthcare industry activities and trends directly affecting terms and conditions of employment and practice of represented nurses, and structural, corporate, and market changes in healthcare systems, their joint ventures, partners, affiliated entities, and alter egos which directly or indirectly employ represented nurses or significantly influence their terms and conditions of work and practice • Activities relating to rank-and-file nurse governance of CNA/NNOC including expenses of meetings of officers and governing boards and committees • Education, training, continuing education, and certification programs related to the terms and conditions of work and professional practice of nurses represented by CNA/NNOC • Investigation, research, organizing, public education, and litigation to protect the rights of represented nurses when confronted with hospital closures, downsizing and cutbacks of services, mergers and acquisitions, and other fundamental changes that affect terms and conditions of work and professional practices of all registered nurses Expenses Not Charged to Non-Member Fair Share Fee Payers • Publications in support of ongoing education of nurses on matters affecting their terms and conditions of employment and professional practice • Public advertising and community outreach efforts to educate the general public on the circumstances and reasons for particular CNA/NNOC contract campaigns, strikes, and other concerted activities and to gain public and community support for CNA/NNOC efforts to protect and improve terms and conditions of work and practice of nurses represented by CNA/NNOC • Lobbying for purposes unrelated to CNA/NNOC's representational role • Political action including legislative campaign activities not related to CNA/NNOC's representational role • Political campaigns and activities in support of candidates for elected office • Regulatory monitoring and advocacy activities and legislative advocacy at the state and local levels to protect • Promotional activities not directly related to particular CNA/NNOC representational campaigns or other activities directly concerning terms and conditions of employment and professional practice of represented nurses REPORT OF CHARGEABLE AND NON-CHARGEABLE EXPENDITURES FOR FISCAL YEAR ENDING JUNE 30, 2007 • Charitable contributions and expenses to organizations outside CNA/NNOC TOTAL EXPENDITURES EXPENDITURE CATEGORY NON-CHARGEABLE EXPENDITURES NON-CHARGEABLE PERCENTAGE • Members-only benefits PROTEST PROCEDURE Non-members who do not agree with CNA/NNOC's determination of chargeable and non-chargeable expenditures may protest the determination and any disputed allocations. Any such protest must be in writing and must be received by CNA/NNOC within thirty-five (35) calendar days of the mailing of this issue of Registered Nurse to you. PROTESTS MUST BE WRITTEN AND SENT TO THE FOLLOWING ADDRESS: CNA/NNOC Fair Share Fee Protests 2000 Franklin Street, Suite 300 Oakland, CA 94612 CNA/NNOC would rather devote all its energies and resources to representing registered nurses at this critical time of crisis in the healthcare industry than be involved in cumbersome legal proceedings and disputes over the allocation of chargeable expenses included in the fair share fee determination. If you are a non-member and believe in good faith that you are being charged a fair share fee that includes expense allocations CNA/NNOC is not entitled to charge by law and you want to pursue a legal challenge under the procedures described in this notice, we encourage you to include in a written protest the following: (1) identify each chargeable expense allocation you believe cannot be legally charged by CNA/NNOC; and (2) explain the reasons you believe each expense allocation you dispute should not be included in your fair share fee. The law requires non-member protestors to pay fair share fees based on expenses that are germane to CNA/NNOC's representational role (as explained above) Ideological opposition to unions, union organizing or union representation do not constitute valid grounds for a protest. A timely protest will not result in a complete refund of escrowed fair share fees or excuse your legal obligation to continue paying a fair share fee as a condition of your continuing employment. By providing complete information with a written protest on the particular expense allocations you believe cannot lawfully be charged as part of the fair share fee and the reasons for this belief, you may be able to avoid a contested legal proceeding by resolving your complaints directly with CNA/NNOC. REGISTERED NURSE $ W W W. C A L N U R S E S . O R G Total 15,720,203 5,246,142 930,642 1,355,424 465,124 855,427 748,941 239,799 371,890 284,788 4,820,665 4,027,956 74,669 2,201,407 1,451,889 200 900,700 $ $ 44,831,029 $ 314,526 105,542 13, 354 189,130 372,099 39,458 85,754 239,799 17,671 143,376 125,480 59,527 5,135,163 2.00% 2.01% 1.43% 13.9% 80.00% 4.61% 11.45% 100% 0.00% 6.20% 0.00% 3.56% 0.00% 5.70% 4.10% 0.00% 0.00% 100.00% - 5,135,163 0 0 19. Direct Mail 20. Regional A PROTEST MUST BE WRITTEN AND MUST INCLUDE THE FULL NAME, ADDRESS, SOCIAL SECURITY OR EMPLOYEE NUMBER, JOB TITLE, FACILITY, DEPARTMENT AND WORK LOCATION OF THE PROTESTOR 20 1. Salaries & Wages 2. Benefits 3. Reimbursed Expenses 4. Professional Services 5. Promotion 6. Records Maintenance/Data Processing 7. Newsletters & Publications 8. Awards/Scholarships 9. Equipment 10. Research 11. Representational Expenses 12. Continuing Ed., Staff & Leadership Development 13. Insurance 14. Office Expenses 15. Building Occupancy 16. Delegate Fund 17. Supportive Fund 18. Political Action 0.00% 0.00% 6,840,879 15.26% CERTIFICATION I hereby certify that the above Report of Chargeable and Non-Chargeable Expenditures accurately states total expenditures that were actually made and reported in the audited financial statement for the year ended June 30, 2007 in the audit categories reflected on the Report. DATED: December 30, 2009 ______________________________ Geoffrey Kulik, CPA NOVEMBER | DECEMBER 2009