Cactus Plus Corporation
Nonprofit profile at a glance
- EIN
- 884366045
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2023
- Location
- Milwaukee, WI, USA
- Phone
- 4146664202
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $262,919
- Expenses
- $223,828
- Assets
- $163,377
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- SAMER GHANI (Vice President)
- KELSEY KAUFMANN (President)
People named in this filing
- CYNTHIA HO (Member at Large)
- RACHEL ROSZINA (Secretary)
- SAMER GHANI (Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The corporation is organized and shall be operated exclusively for charitable and educational purposes within the meaning of Section 501c3 of the Internal Revenue Code including: promoting the arts for the benefit of the general public including music visual arts and filmmaking; providing educational workshops and instruction on topics including audio engineering film music and history; providing internship and training opportunities for Wisconsin youth in curation sound engineering graphic design and filmmaking or videography; and operating a space in which artists may develop exhibit and share their work with the public. These purposes shall be pursued in order to promote education encourage artistic expression expand opportunities for programming and strengthen community engagement in the greater Milwaukee area.
What it reported doing in 2025
During 2025 the organization furthered its charitable and educational purposes by facilitating live music performances and related public arts programming for the benefit of the greater Milwaukee community. These activities promoted public access to the arts supported artists and provided educational and cultural experiences for community members. During the year the organization also expanded its exempt programming through artist residencies youth filmmaking instruction arts programming workshops and other arts and media related learning opportunities
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 57
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.4%; rating input score 85
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.9%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 42.9% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 25.3% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 85.4% of revenue deployed · 100% of spending went to programs
- Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $224K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.