LINKS INC ORLANDO CHAPTER

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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

1952

Legal Domicile

Principal Officer

LONNEEN BROWN

Phone

4075458364

Tax Period

2021-05-01 to 2022-04-30

LINKS INC ORLANDO CHAPTER, founded in 1952, is a micro nonprofit that reported $47K in total revenue in fiscal year 2021. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $42K left a modest 10% surplus.

Mission

To improve the lives of women and children of African decent through introduction to healthy living, appreciation of the arts and sciences.

Program Service Accomplishments

Program 1

Expenses: $3,472

National and International trends tasked with reducing barriers to resources.

Program 2

Expenses: $2,661

Increasing the community appreciation of the arts.

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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 (2021)

Revenue Breakdown

Contributions & Grants $45,527

Program Service Revenue $0

Investment Income $0

Other Revenue $1,053

TOTAL REVENUE $46,580

Expense Breakdown

Grants Paid $6,450

Salaries & Benefits $0

Fundraising Expenses $1,785

Program Expenses $6,133

Other Expenses $35,648

TOTAL EXPENSES $42,098

Year-over-Year Comparison

	2021	2020	Change
Revenue	$46,580	$65,065	-0.3%
Expenses	$42,098	$45,975	-0.1%
Net Income	$4,482	$19,090	-0.8%

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
DEBRA BROWN	President	4.000	Officer	$0	$0	$0
VALERIA BAKER	Vice President	N/A	Officer	$0	$0	$0
LONNEEN BROWN	Treasurer	N/A	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
2022	$46,580	$42,098	$59,425	$4,482