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

ETHEL ISAACS WILLIAMS

Phone

2028428686

Tax Period

2024-05-01 to 2025-04-30

THE LINKS INC, founded in 1946, is a community nonprofit that reported $7.1M in total revenue in fiscal year 2024. Revenue surged 101% from the prior year, signaling strong growth momentum. Expenses of $6.1M left a modest 14% surplus.

Mission

EXTRAORDINARY WOMEN WHO ARE COMMITTED TO ENRICHING, SUSTAINING AND ENSURING THE CULTURE AND ECONOMIC SURVIVAL OF AFRICAN AMERICAN AND OTHER PERSONS OF AFRICAN ANCESTRY.

Program Service Accomplishments

Program 1

Expenses: $2,834,393 Revenue: $3,222,600

NATIONAL ASSEMBLY - THE FOUNDATION HOLDS A BIANNUAL MEETING FOR ITS MEMBERS. ACTIVE MEMBERS ARE REQUIRED TO ATTEND AND PARTICIPATE IN ONE NATIONAL ASSEMBLY EVERY FIVE-YEAR PERIOD TO MAINTAIN...

NATIONAL ASSEMBLY - THE FOUNDATION HOLDS A BIANNUAL MEETING FOR ITS MEMBERS. ACTIVE MEMBERS ARE REQUIRED TO ATTEND AND PARTICIPATE IN ONE NATIONAL ASSEMBLY EVERY FIVE-YEAR PERIOD TO MAINTAIN MEMBERSHIP.

Program 2

Expenses: $1,804,729 Revenue: $559,845

MEMBER SERVICES- THE LINKS, INCORPORATED PROVIDES SERVICES, WHICH SUPPORTS NATIONAL, AREA AND CHAPTER MEMBERSHIP PROGRAMS AND ACTIVITIES. THESE SERVICES INCLUDE SUPPORT OF EXECUTIVE AND OPERATIONAL...

Program 3

Expenses: $33,466

COMMUNITY SERVICES - THE FOUNDATION HAS ESTABLISHED VARIOUS PROGRAMS TO INFLUENCE AND RAISE AWARENESS ABOUT ISSUES THAT AFFECT THE AFRICAN-AMERICAN COMMUNITY, LOCALLY AND ABROAD. THESE PROGRAMS ARE DESIGNATED AMONG FIVE MAJOR CATEGORIES - NATIONAL TRENDS AND SERVICES, INTERNATIONAL TRENDS AND SERVICES, SERVICES TO YOUTH, HEALTH AND HUMAN SERVICES AND 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 (2024)

Revenue Breakdown

Contributions & Grants $3,130,096

Program Service Revenue $3,782,445

Investment Income $49,525

Other Revenue $90,172

TOTAL REVENUE $7,052,238

Expense Breakdown

Grants Paid $10,883

Salaries & Benefits $1,111,649

Fundraising Expenses $0

Program Expenses $4,672,588

Other Expenses $4,943,613

TOTAL EXPENSES $6,066,145

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,052,238	$3,500,054	+1.0%
Expenses	$6,066,145	$3,495,097	+0.7%
Net Income	$986,093	$4,957	+197.9%

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

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

$178,019

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 RECORDING SECRETARY	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
LISA LOURY LOMAS	EASTERN AREA DIRECTOR	8.00	Director	$0	$0	$0
VANESSA FALLS	SOUTHERN AREA DIRECTOR	8.00	Director	$0	$0	$0
SHEILA R BROWN	CENTRAL AREA DIRECTOR	8.00	Director	$0	$0	$0
KAREN COLE	WESTERN AREA DIRECTOR	8.00	Director	$0	$0	$0
JOI SHEFFIELD	EXECUTIVE DIRECTOR	40.00	Officer	$154,452	$23,567	$178,019
MEHARI R DEBAS	DIRECTOR OF FINANCE	20.00	Highest	$152,011	$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	$7,052,238	$6,066,145	$5,707,360	$986,093
2024	$3,500,054	$3,495,097	$5,745,305	$4,957
2023	$5,121,863	$4,803,782	$4,728,833	$318,081
2022	$3,184,929	$3,075,366	$4,292,403	$109,563
2021	$3,229,798	$3,096,939	$3,660,583	$132,859
2020	$3,576,998	$3,647,787	$3,301,676	$-70,789
2019	$4,408,960	$4,897,516	$4,447,425	$-488,556
2018	$3,214,446	$3,340,081	$6,037,137	$-125,635