Link Global

Nonprofit profile at a glance

EIN
731710135
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Long Beach, CA, USA
Phone
3102127190
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Human Rights

Official website

Reported finances

Revenue
$4,172,454
Expenses
$4,302,288
Assets
$3,114,914
Liabilities
$330,971

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • HANNAH SONG (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JOHN MOONEY (CHIEF FINANCIAL OFFICER): $186,006 total reported compensation
  • HANNAH SONG (CHIEF EXECUTIVE OFFICER): $185,089 total reported compensation
  • ANGELINE KIM (SECRETARY, CHIEF OF STAFF): $153,081 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To work alongside the north korean people to accelerate change by supporting and empowering north korean refugees, changing the way the world sees north korea, and increasing the north korean people's access to outside information and technology.

What it reported doing in 2025

Capacity building: as north koreans resettle and begin navigating their new lives, many aspire to not only find success, but also work towards impacting this issue. We identify current needs in the defector community and develop programs to increase access to education, skill-building, and career opportunities. With the tools they need, north koreans prove their potential as agents of change on campus, in the workplace, and on the global stage. In 2025, 144 north koreans were empowered through our programs. For further details about our capacity building program accomplishments, visit: https://lbrtynk.org/ar-2025-cb

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.6%; rating input score 73
  • Program expense ratio: 70.2%; rating input score 70
  • Fundraising efficiency: $5.62 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Pass
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 49th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 72.6% of revenue deployed · 70.2% of spending went to programs
  • Governance: 11 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3M in reported program spending
  • Leadership: top reported pay $186K · 15 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 42 of 42 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.