Links Family Inc
Nonprofit profile at a glance
- EIN
- 991380474
- IRS 990 coverage
- 2023–2023
- Forms available
- Form 990 2023, Form 990-EZ 2023
- Location
- Brooklyn, NY, USA
- Phone
- 7183056080
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Family Services
Reported finances
- Revenue
- $2,996,782
- Expenses
- $3,059,466
- Assets
- $328,299
- Liabilities
- $390,983
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Sarah R Cutler (President)
Highest reported compensation
- Moshe Shteierman (Logistics Director): $107,085 total reported compensation
- Sarah R Cutler (President): $90,577 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Financial assistance & programming to children and teens living with parental loss.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 94
- Accountability: 95
- Sustainability: 19
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.8%; rating input score 66
- Program expense ratio: 64.5%; rating input score 64
- Fundraising efficiency: $8.21 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -2.1%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 1.19; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 6.5%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 65.8% of revenue deployed · 64.5% of spending went to programs
- Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $2M in reported program spending
- Leadership: top reported pay $107K · 4 people listed
- Highest-paid contractors: 1 contractor listed · $179K reported
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Contacts: How to reach this organization
- Money network: 2 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Accountability: Governance controls: CEO compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.