SAN DIEGO CHAPTER THE LINKS INC (EIN 956122400) - 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

1957

Legal Domicile

Principal Officer

ANGELA HILLIARD

Phone

6194824296

Tax Period

2024-05-01 to 2025-04-30

SAN DIEGO CHAPTER THE LINKS INC, founded in 1957, is a small nonprofit that reported $202K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Net assets of $505K represent 30 months of operating reserves.

Mission

TO AWARD SCHOLARSHIPS TO YOUNG STUDENTS WHO DESIRE A COLLEGE EDUCATION.

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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 $169,312

Program Service Revenue $33,025

Investment Income $92

Other Revenue $0

TOTAL REVENUE $202,429

Expense Breakdown

Grants Paid $39,475

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $207,338

Other Expenses $176,603

TOTAL EXPENSES $216,078

Year-over-Year Comparison

	2024	2023	Change
Revenue	$202,429	$245,760	-0.2%
Expenses	$216,078	$235,717	-0.1%
Net Income	$-13,649	$10,043	-2.4%

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

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
DIANNE JOINER	Secretary	1.00	Director	$0	$0	$0
ANGELA HILLIARD	President	5.00	Director	$0	$0	$0
KIM BALLENTINE LANE	Vice President	3.00	Director	$0	$0	$0
JOANEE JOHNSON	Secretary	1.00	Director	$0	$0	$0
JULIE COKER	Treasurer	1.00	Director	$0	$0	$0
LEE WILLS-IRVINE	Secretary	1.00	Director	$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	$202,429	$216,078	$504,792	$-13,649
2024	$245,760	$235,717	$518,441	$10,043
2023	$303,833	$158,223	$508,398	$145,610
2022	$93,915	$72,447	$362,788	$21,468
2021	$129,770	$64,664	$341,320	$65,106
2020	$122,658	$112,544	$276,214	$10,114
2019	$123,660	$142,150	$266,100	$-18,490

SAN DIEGO CHAPTER THE LINKS INC