COLUMBIA CHAPTER OF THE LINKS INC

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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

1946

Legal Domicile

Principal Officer

TONYA T GREEN

Phone

8039201647

Tax Period

2024-05-01 to 2025-04-30

COLUMBIA CHAPTER OF THE LINKS INC, founded in 1946, is a small nonprofit that reported $112K in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $100K left a modest 11% surplus.

Mission

TO PROMOTE EDUCATIONAL, CIVIC, AND INTERCULTURAL ACTIVITIES

Program Service Accomplishments

Program 1

Expenses: $58,085

THE CHAPTER ACTIVELY PROMOTED CIVIC ACTIVITIES AND HEALTH AWARENESS.

Program 2

Expenses: $9,509

THE CHAPTER SUPPORTED THE LINKS INC. NATIONAL INITIATIVES AND FOUNDATION.

Program 3

Expenses: $20,742

THE CHAPTER PARTICIPATED IN CONFERENCES, CONVENTIONS, AND MEETINGS FOR THE PURPOSES OF PROGRAM PLANNING AND SERVICE LEADERSHIP DEVELOPMENT.

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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 $193,548

Program Service Revenue $0

Investment Income $0

Other Revenue $-81,175

TOTAL REVENUE $112,373

Expense Breakdown

Grants Paid $58,085

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $88,336

Other Expenses $41,612

TOTAL EXPENSES $99,697

Year-over-Year Comparison

	2024	2023	Change
Revenue	$112,373	$127,122	-0.1%
Expenses	$99,697	$77,404	+0.3%
Net Income	$12,676	$49,718	-0.7%

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

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
TONYA GREEN	PRESIDENT	20.00	Officer	$0	$0	$0
SHARON ALDRICH	VICE PRESIDENT	15.00	Officer	$0	$0	$0
BRITTANY BURTON	RECORDING SECRETARY	10.00	Officer	$0	$0	$0
STACY WILLIAMS	TREASURER	15.00	Officer	$0	$0	$0
MELISSA WATSON WARD	FINANCIAL SECRETARY	10.00	Officer	$0	$0	$0
MEGHAN WALKER	ASSISTANT SECRETARY	5.00	Officer	$0	$0	$0
ASHLYE WILKERSON	RREPORTER	5.00	Officer	$0	$0	$0
JOANN THOMPSON	CORRESPONDING SECRETARY	5.00	Officer	$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	$112,373	$99,697	$153,197	$12,676
2024	$127,122	$77,404	$140,521	$49,718
2023	$67,557	$62,408	$90,803	$5,149
2022	$22,418	$21,061	$85,654	$1,357
2021	$52,156	$51,735	$84,297	$421
2020	$73,112	$62,127	$83,876	$10,985
2019	$74,833	$102,963	$72,891	$-28,130