THE LINKS FOUNDATION INCORPORATED

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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

Formation Year

1980

Legal Domicile

Principal Officer

ETHEL ISAACS WILLIAMS

Phone

2028420123

Tax Period

2024-05-01 to 2025-04-30

THE LINKS FOUNDATION INCORPORATED, founded in 1980, is a mid-sized nonprofit that reported $15.6M in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $4.3M, a strong 28% operating margin.

Mission

PROMOTING AND ENGAGING IN EDUCATIONAL, CIVIC AND INTERCULTURAL ACTIVITIES IN ORDER TO ENRICH THE LIVES OF MEMBERS OF THE LARGER COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $10,250,979 Revenue: $380,000

COMMUNITY SERVICES ACTIVITIES - THE FOUNDATION HAS ESTABLISHED VARIOUS PROGRAMS TO INFLUENCE AND RAISE AWARENESS ABOUT ISSUES AFFECTING THE AFRICAN-AMERICAN COMMUNITY, LOCALLY AND ABROAD. THESE...

COMMUNITY SERVICES ACTIVITIES - THE FOUNDATION HAS ESTABLISHED VARIOUS PROGRAMS TO INFLUENCE AND RAISE AWARENESS ABOUT ISSUES AFFECTING THE AFRICAN-AMERICAN COMMUNITY, LOCALLY AND ABROAD. THESE PROGRAMS ARE DESIGNATED AMONGST FIVE MAJOR CATEGORIES - NATIONAL TRENDS AND SERVICES, INTERNATIONAL TRENDS AND SERVICES, SERVICES TO YOUTH, HEALTH AND HUMAN SERVICE, AND THE ARTS. THESE ISSUES INCLUDE HEALTHY LIFESTYLES, ACADEMIC, ACHIEVEMENT, ECONOMIC INDEPENDENCE, INTERNATIONAL LITERACY, ASSISTING YOUTH REALIZING THEIR FULL POTENTIAL AND ENCOURAGE APPRECIATION OF A SUPPORT FOR CULTURAL INVOLVEMENT AND ENRICHMENT.

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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 $14,631,691

Program Service Revenue $380,000

Investment Income $377,049

Other Revenue $170,125

TOTAL REVENUE $15,558,865

Expense Breakdown

Grants Paid $8,855,138

Salaries & Benefits $385,634

Fundraising Expenses $0

Program Expenses $10,250,979

Other Expenses $1,994,346

TOTAL EXPENSES $11,235,118

Year-over-Year Comparison

	2024	2023	Change
Revenue	$15,558,865	$13,309,575	+0.2%
Expenses	$11,235,118	$10,062,152	+0.1%
Net Income	$4,323,747	$3,247,423	+0.3%

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

Independent Members

Employees

N/A

Volunteers

200

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

$132,616

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ETHEL ISAACS WILLIAMS	NATIONAL PRESIDENT	8.00	Officer Director	$0	$0	$0
SHUANA TUCKER-SIMS	NATIONAL VICE PRESIDENT	8.00	Officer Director	$0	$0	$0
RHONDA S CROWDER	NATIONAL REC SECRETA	2.00	Officer Director	$0	$0	$0
MARCIA L PAGE	NATIONAL TREASURER	8.00	Officer Director	$0	$0	$0
TYNA D DAVIS	NATIONAL PARLIAMENTARIAN	2.00	Officer Director	$0	$0	$0
ARELEN ISAACS-LOWE	FINANCIAL SECRETARY	2.00	Director	$0	$0	$0
ESTHER SILVER-PARKER	DIRECTOR OF PHILANTHROPY	2.00	Director	$0	$0	$0
ROSALIND HUDNELL	NATL CHAIR, FUND DEVELOPMENT	2.00	Director	$0	$0	$0
MICHELE HAGANS	NATL CHAIR, BLD OPERATIONS	2.00	Director	$0	$0	$0
STEPHANIE MAYS BOYD	NATL CHAIR, CORP RELATIONS	2.00	Director	$0	$0	$0
TYSUS JACKSON	NATL CHAIR, STRATEGIC PARTNERSHIP	2.00	Director	$0	$0	$0
KAREN J MORRISON	NATL CHAIR, GLOBAL LEADERS CIRCLE	2.00	Director	$0	$0	$0
KIM KEENAN	NATL CHAIR, LEGAL AFFAIRS	2.00	Director	$0	$0	$0
CAROLYN LEWIS	NATIONAL AUDIT CHAIR	2.00	Director	$0	$0	$0
MARTHA ROBINSON	CENTRAL AREA REP.	2.00	Director	$0	$0	$0
BEVERLY ROBERTS-ATWATER	EASTERN AREA REP.	2.00	Director	$0	$0	$0
KIMBERLY CAMERON	SOUTHRTN AREA REP.	2.00	Director	$0	$0	$0
ALANE LILLIE	WESTERN AREA REP.	2.00	Director	$0	$0	$0
GWENDOLYN E BOYD	EXECUTIVE DIRECTOR	40.00	Officer	$0	$0	$132,616
MEHARI R DEBAS	DIRECTOR OF FINANCE	20.00	Highest	$0	$31,400	$183,411

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	$15,558,865	$11,235,118	$31,965,155	$4,323,747
2024	$13,309,575	$10,062,152	$27,646,397	$3,247,423
2023	$9,130,315	$9,091,247	$24,016,684	$39,068
2022	$7,772,032	$5,746,291	$23,252,589	$2,025,741
2021	$6,336,853	$4,593,426	$21,212,759	$1,743,427
2020	$8,297,917	$7,159,915	$19,105,697	$1,138,002
2019	$9,342,111	$8,268,480	$17,926,597	$1,073,631
2018	$8,808,108	$6,254,774	$15,911,306	$2,553,334