THE LINKS INCORPORATED CENTRAL AREA

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Principal Officer

KIMBERLY YELVERSON

Phone

3123756689

Tax Period

2024-05-01 to 2025-04-30

THE LINKS INCORPORATED CENTRAL AREA is a community nonprofit that reported $1.7M in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $458K, a strong 28% operating margin.

Mission

PRIMARILY CONCERNED WITH ENRICHING AND SUSTAINING THE CULTURE AND SURVIVAL OF AFRICAN AMERICANS AND PERSONS OF AFRICAN DESCENT

Program Service Accomplishments

Program 1

Expenses: $1,145,117

PRIMARILY CONCERNED WITH ENRICHING AND SUSTAINING THE CULTURE AND SURVIVAL OF AFRICAN AMERICANS AND PERSONS OF AFRICAN DESCENT

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $225,540

Program Service Revenue $1,436,679

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,662,219

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,145,117

Other Expenses $1,204,082

TOTAL EXPENSES $1,204,082

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,662,219	$2,278,965	-0.3%
Expenses	$1,204,082	$1,870,947	-0.4%
Net Income	$458,137	$408,018	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHEILA R BROWN	AREA DIRECTOR	10.0	Officer Director	$0	$0	$0
JOEL-LYN McCORMICK	AREA VICE DIRECTOR	4.0	Officer Director	$0	$0	$0
JAN-NEE B SHEATS-MATHIS	AREA SECRETARY	2.0	Officer Director	$0	$0	$0
KIMBERLY YELVERSON	AREA TREASURER	7.0	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,662,219	$1,204,082	$1,969,096	$458,137
2024	$2,278,965	$1,870,947	$1,510,959	$408,018
2023	$1,028,810	$1,045,824	$1,103,133	$-17,014
2022	$1,394,576	$789,051	$1,104,107	$605,525
2021	$286,976	$108,333	$498,582	$178,643
2019	$97,357	$89,023	$454,258	$8,334
2018	$646,155	$489,154	$216,581	$157,001