PLUS Charities

Nonprofit profile at a glance

EIN
421361185
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-PF 2020
Location
Cedar Rapids, IA, USA
Phone
3197752579
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Radio
Affiliation
Christianity

Reported finances

Revenue
$139,848
Expenses
$127,055
Assets
$336,659
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ANTHONY F MAY (President)

People named in this filing

  • THOMAS W HANLEY (Mr)
  • CINDY KOCZO (Mrs)
  • JEAN BIERMANN (Mrs)

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

PLUS Charities operates an FCC Non-Commercial Educational (NCE) licensed FM radio station in compliance with 47 CFR 73.503 providing a nonprofit, noncommercial broadcast for the promotion of Catholicism.

What it reported doing in 2025

Through use of FM radio, streaming audio, Facebook and now Youtube using simulcast technology, hit potential audiences with several forms of media. Use live shows and a unique philosophy-oriented show, The Tomistic Mind, to capture peoples imagination to deal construct- ively with the fear out there over world events and an on-the-move President. Let it be known that God is in control. KMMK brings common sense back into play so that people are taught how to think not what to think. Additionally, we are creating an updated book on the consecration to Jesus through Mary, BEHOLD YOUR MOTHER. It has a reference ADDENDUM section BEHOLDING YOUR MOTHER throughout History. This will edify and make life holy to the adherants through the

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 94% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 89
  • Accountability: 18
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 82.9%; rating input score 83; 52nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th 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: 9.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 2.65; rating input score 66; 66th 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: 6.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.