Links Inc

Nonprofit profile at a glance

EIN
626047658
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Memphis, TN, USA
Phone
9015734815
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$298,956
Expenses
$230,057
Assets
$291,465
Liabilities
$21,170

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Sharon Wheeler (President)
  • Linda Whittaker (Vice-President)

People named in this filing

  • Sharon Wheeler (President)
  • Linda Whittaker (Vice-President)
  • Connie Dyson (Financial Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation of our organization is built on five areas of focus: National Trends & Services, The Arts, Services to Youth, International Trends & Services, and Health & Human Services. In December 2022 we celebrated our 33rd Annual Holiday Cotillion. The debutantes, after completing their CLASP curriculm and experiences, were presented to their families, friends and the community at the Holiday Cotillion. For the last ten years, the Memphis Chapter has offered ArtLinks, an in-school program offering drama, music and painting at an inner-city middle school. Our award winning Its a Girls Life Program provides educational and cultural experiences for high school girls who participate (grades 8-12).

What it reported doing in 2024

Services to Youth-programing for girls on healthy living, self-esteem, etiquette, importance of reading, college preparation, cultural awareness, and the importance of giving back.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 10
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.7%; rating input score 9
  • Program expense ratio: 11.4%; rating input score 11
  • Fundraising efficiency: $1.76 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 40.3% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 22.7% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 8.7% of revenue deployed · 11.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Mission deployment rate scored 9/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.