The Link
Nonprofit profile at a glance
- EIN
- 411920649
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Minneapolis, MN, USA
- Phone
- 6128710748
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $16,610,586
- Expenses
- $16,322,042
- Assets
- $4,973,322
- Liabilities
- $1,402,873
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- BETH HOLGER (CEO)
Highest reported compensation
- BETH HOLGER (CEO): $218,030 total reported compensation
- JAMES LEWIS (DIRECTOR - HOUSING DIVISIO): $140,182 total reported compensation
- DENISE SMIEJA (CONTRACTS AND COMPLIANCE D): $135,187 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule omissionthe link and subsidiary works with youth and families to overcome the impacts of poverty and social injustice.visiona community supporting all youth in having equitable access and opportunity.valuesyouth: we value and incorporate youth voice into all we do.inclusion: we respect all people, value diversity and are committed to equity.quality: we strive for program excellence through continuous improvement and evidence-based practices.advancement: we aspire to lead through innovative and cutting-edge programming.edi commitment statementthe link and subsidiary will promote ongoing learning to better serve youth and families, broaden staffknowledge base and cultural awareness/competence resulting in equity, diversity and inclusion visible at alllevels of the organization.
What it reported doing in 2024
Youth advocacy division - see schedule o. Youth advocacy divisionthe link and subsidiary's youth advocacy programs recognize that young people engaging in criminal activity are often times doing so in order to survive or for other underlying reasons, such as homelessness, being victimized by sex trafficking or suffering from a mental health issue. The link and subsidiary's youth advocacy programs offer alternative strength-based youth programming for youth age 10-17 that have committed low level or high level offenses. The link and subsidiary's programming helps to resolve the underlying reasons for criminal activity and empowers youth to attend school regularly and not continue down a path of criminal activity.the link has the following youth advocacy programs: the youth connections center (ycc) the marshall reed youth centers (mrycs) school matters the parent support program p.o.w.e.r (positive opportunities for women of every race) program community navigator programthe youth connections center is located in downtown minneapolis where any law enforcement within hennepin county can drop off youth for low level or status offenses, felony car theft and/or sexual exploitation. The link and subsidiary's staff members provide advocacy, assessment and supportive services.the marshall reed youth center is located in north minneapolis and provides an alternative to out of home placement or juvenile detention. The mrycs host a five day per week program that includes restorative justice, case management, education assistance and positive youth development activities for youth who have committed higher level offenses and are court ordered to participate.school matters is based in downtown minneapolis but serves all of hennepin county. School matters provides support and services for youth who have been truant from school and helps to resolve the underlying causes of their attendance while helping to prevent school drop-out.the parent support program is based in north minneapolis but also serves all of hennepin county. This culturally specific parent support program provides parenting education as well as basic needs assistance for african american parents of youth who have been in our juvenile supervision center and/or school matters program.the p.o.w.e.r. Program is based in north minneapolis and provides supportive services, groups and individualized case management for girls referred by hennepin county probation. The goal of the program is to help further empower girls involved in the juvenile justice system to realize the goals they have for themselves and prevent them from becoming further involved in the criminal justice system.the community navigator program is based in downtown minneapolis, but serves youth throughout hennepin county. This program provides individual case management for youth ages 13-24 on probation. The goal of the program is to come up with a case plan and achieve those goals within a 6 month time span. These goals typically involve relationship building, employment, housing, education, and independent living skills.
Operating model
- Revenue model
- Grant-funded. 79% of the money available for current operations came from government grants.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 70
- Accountability: 100
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.7%; rating input score 84
- Program expense ratio: 85.1%; rating input score 85
- Fundraising efficiency: $21.14 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th 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: 1.7%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 6.1%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 12% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 12.7% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 8.8% per year; rating input score 100; 59th percentile among comparable filings
Details
- Where the money goes: 83.7% of revenue deployed · 85.1% of spending went to programs
- Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $13.9M in reported program spending
- Leadership: top reported pay $218K · 19 people listed · 1 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 7 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.
- Review — Financial Efficiency: Fundraising efficiency scored 58/100.
- Moderate — Sustainability: Operating margin scored 41/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.