LINKS INC (EIN 756058940) - Form 990 Financial Analysis & Trantor Score

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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

Crystal Lewis

Phone

2812240079

Tax Period

2023-05-01 to 2024-04-30

LINKS INC, founded in 1946, is a micro nonprofit that reported $52K in total revenue in fiscal year 2023. The organization ran a surplus of $10K, a strong 20% operating margin.

Mission

The Links, Incorporated is an international, not-for-profit corporation, established in 1946. It is one of the nation's oldest and largest volunteer service organizations committed to enriching, sustaining, and ensuring the culture and economic survival of African Americans and other people of African ancestry.

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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 (2023)

Revenue Breakdown

Contributions & Grants $48,423

Program Service Revenue $0

Investment Income $0

Other Revenue $3,522

TOTAL REVENUE $51,945

Expense Breakdown

Grants Paid $6,132

Salaries & Benefits $0

Fundraising Expenses $13,245

Program Expenses $7,453

Other Expenses $35,635

TOTAL EXPENSES $41,767

Year-over-Year Comparison

	2023	2022	Change
Revenue	$51,945	N/A	N/A
Expenses	$41,767	N/A	N/A
Net Income	$10,178	$0	N/A

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

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
Crystal Lewis	President	10	Officer	$0	$0	$0
Jan Duncan	Vice President	10.00	Officer	$0	$0	$0
Fredericka Brown	Recording Secretary	5	Officer	$0	$0	$0
Sandra Solomon	Treasurer	10	Officer	$0	$0	$0
Jodie Ward	Financial Secretary	5	Officer	$0	$0	$0
Cecelia Jones	Corresponding Secretary	8	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
2024	$51,945	$41,767	$35,364	$10,178

LINKS INC