Civic Intelligence

The Links Incorporated

EIN 16-6053696 • 501(c)4 • Niagara Falls, NY

Profile

See attached general explanation

PO Box 4062Niagara Falls, NY 14304-4062

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

13th percentile

-46%

Higher net margin than 13% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

50th percentile

-0.7%

Faster asset growth than 50% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

31st percentile

-14%

Faster revenue growth than 31% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$59,872

Down $820 (-1.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$59,872

Down $820 (-1.4%) from 2023

Revenue

Down

$19,265

Down $6,565 (-25%) from 2023

Expenses

Up

$28,061

Up $3,926 (+16%) from 2023

Net Income

Down

-$8,796

Down $10,491 (-619%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2011: $54,795Liabilities 2011: $0Net Assets 2011: $54,7952011Assets 2012: $49,967Liabilities 2012: $0Net Assets 2012: $49,9672012Assets 2013: $54,518Liabilities 2013: $0Net Assets 2013: $54,5182013Assets 2014: $56,908Liabilities 2014: $0Net Assets 2014: $56,9082014Assets 2015: $69,519Liabilities 2015: $0Net Assets 2015: $69,5192015Assets 2016: $70,545Liabilities 2016: $0Net Assets 2016: $70,5452016Assets 2017: $63,334Liabilities 2017: $0Net Assets 2017: $63,3342017Assets 2018: $63,213Liabilities 2018: $0Net Assets 2018: $63,2132018Assets 2019: $60,719Liabilities 2019: $0Net Assets 2019: $60,7192019Assets 2020: $67,807Liabilities 2020: $0Net Assets 2020: $67,8072020Assets 2021: $58,997Liabilities 2021: $0Net Assets 2021: $58,9972021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $60,692Liabilities 2023: $0Net Assets 2023: $60,6922023Assets 2025: $59,872Liabilities 2025: $0Net Assets 2025: $59,8722025

Highlighted filing

2025

Assets$59,872
Liabilities$0
Net Assets$59,872

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2011: $9,660Expenses 2011: $22,119Net Income 2011: -$12,4592011Revenue 2012: $20,267Expenses 2012: $25,095Net Income 2012: -$4,8282012Revenue 2013: $33,492Expenses 2013: $27,861Net Income 2013: $5,6312013Revenue 2014: $38,962Expenses 2014: $36,612Net Income 2014: $2,3502014Revenue 2015: $47,981Expenses 2015: $35,370Net Income 2015: $12,6112015Revenue 2016: $30,235Expenses 2016: $29,209Net Income 2016: $1,0262016Revenue 2017: $28,798Expenses 2017: $36,514Net Income 2017: -$7,7162017Revenue 2018: $30,777Expenses 2018: $30,898Net Income 2018: -$1212018Revenue 2019: $42,959Expenses 2019: $45,453Net Income 2019: -$2,4942019Revenue 2020: $38,811Expenses 2020: $31,723Net Income 2020: $7,0882020Revenue 2021: $25,876Expenses 2021: $29,881Net Income 2021: -$4,0052021Revenue 2022: $25,813Expenses 2022: $16,942Net Income 2022: $8,8712022Revenue 2023: $25,830Expenses 2023: $24,135Net Income 2023: $1,6952023Revenue 2025: $19,265Expenses 2025: $28,061Net Income 2025: -$8,7962025

Highlighted filing

2025

Revenue$19,265
Expenses$28,061
Net Income-$8,796

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.9$0.00$59.9$19.3$28.1$8.80
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.7$0.00$60.7$25.8$24.1$1.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$25.8$16.9$8.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.0$0.00$59.0$25.9$29.9$4.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.8$0.00$67.8$38.8$31.7$7.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.7$0.00$60.7$43.0$45.5$2.49
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.2$0.00$63.2$30.8$30.9$0.12
2017Summary only. Only limited summary data is available for this year.$63.3$0.00$63.3$28.8$36.5$7.72
2016Summary only. Only limited summary data is available for this year.$70.5$0.00$70.5$30.2$29.2$1.03
2015Summary only. Only limited summary data is available for this year.$69.5$0.00$69.5$48.0$35.4$12.6
2014Summary only. Only limited summary data is available for this year.$56.9$0.00$56.9$39.0$36.6$2.35
2013Summary only. Only limited summary data is available for this year.$54.5$0.00$54.5$33.5$27.9$5.63
2012Summary only. Only limited summary data is available for this year.$50.0$0.00$50.0$20.3$25.1$4.83
2011Summary only. Only limited summary data is available for this year.$54.8$0.00$54.8$9.66$22.1$12.5
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Jul 25, 2025
Return Version
2022v5.0
Gross Receipts
$25,830
Mission and Program Overview

Mission

See general explanation attachment

See attached general explanation

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$34,419$34,430▲ $11
Cash and Non-Interest-Bearing Accounts$24,578$26,262▲ $1,684
Total Assets$58,997$60,692▲ $1,695
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$58,997$60,692▲ $1,695
Total Net Assets Fund Balance$58,997$60,692▲ $1,695
Total Liabilities and Net Assets / Fund Balance$58,997$60,692▲ $1,695
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda DonalsonPresident
Stephanie Dudley-tillmanVice President
Sheila SmithCorresponding Secretary
Gradycia L WilliamsFinancial Secretary
Keisha BrandyRecording Secretary
Stacie WhitakerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,830
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,080
Change in Net Assets
$1,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$13,590
Other Expenses$5,695
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$8,850--$8,850
Benefits to Members$4,850--$4,850
Grants to Domestic Individuals$4,740--$4,740
Fees for Services Accounting-$1,000-$1,000
Other Expenses$800--$800
Office Expenses-$650-$650
Insurance-$440-$440
Payment Travel Entrtnmnt Publicly Ofcl$305--$305
Total Functional Expenses$22,045$2,090$0$24,135
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A

Member elections for additional members in order to become a member of the links, incorporated, you must be invited by a current member in good standing. A chapter can have no less than 20 members and no more than 60 members

Form 990, Part VI, Line 7B

Governing body decisions. For the fiscal year 2021/2022, the membership was as follows 20 active members including 6 elected officers and 1 appointed. All are eligible to vote at the local chapter level. However, on the national level, only the member who serves as the delegate to the national assembly or area conference is eligible to vote.

Form 990, Part VI, Line 11

Form 990 governing body review the form 990 is presented to the board of directors to review and approve prior to its filing. A completed copy of this form is provided electronically to all elected chapter officers. President, vice president, secretries and treasurer before it is filed. It is provided to all chapter members at their regularly scheduled chapter meeting.

Form 990, Part VI, Line 12C

Conflict of interest policy compliance. The code of ethics and standards of the links, incorporates. Our parent organization contains specific guidelines related to conflicts of interest. The purpose of this policy is to guard against conflicts of interest and avoid the appearance of impropriety when using organizational funds and public resources and when giving and receiving gifts and awards. All members are expected to affirm in writing and adhere to the tenets and standards set forth therein. Potential conflicts of interest are to be fully disclosed in writing in advance if they affect a member, a family member, business associate or close personal friend. If the compensation to be received is in excess of50. Prior approval must be obtained in advance at the proper level chapter, area, executive council, national headquarters before any compensation can be paid. Failure to adhere to this policy can result in disciplinary action in the form of apology, censure, reprimand or admonishment, fine, probation of the chapter, suspension or expulsion of a member, removal of a member from office or revocation of chapters charter. Depending of severity of the offense an appointed code of ehtics and standards committee at each level chapter, area or national headquarters is responsible for the administration and monitoring function, it shall oversee and ensure the process involving alleged violations of the code of ehtic and standards..

Form 990, Part VI, Line 19

Governing documents etc. Available to public form 990 is available to the general public upon request. The chapters governing documents must conform to the governing documents of the links organization which include the constitution and bylaws of links, incorporated, as well as supporting financial handbooks, membership manual and manual of procedures, ritual and protoco, code of ethics and standards, etc. Each local chapter may adopt its own bylaws, which may not be in conflict with nor supercede the national organizations governing documents. The governing documents published by the links organization are available only to members of the links, incorporated in the members only section of the website.

Filing and Contact Details

Filer

Filer Name
The Links Incorporated
EIN
16-6053696
Phone
7168666753
Address
PO BOX 4062, NIAGARA FALLS, NY 14304-4062
Doing Business As
Niagara Falls (ny) Chapter

Signing Officer

Name
Linda Donalson
Title
President
Phone
7168666753
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Donalson
Formed
1950
Legal Domicile
Ny
Voting Board Members
22
Independent Board Members
0
Employees
0
Volunteers
40

Preparer

Firm
Gianiodis Tax Service
Address
279 NIAGARA FALLS BLVD, AMHERST, NY 14226
Preparer
Andrew Gianiodis
Phone
7165106068
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 01

Members or stockholder classes or rights the links, incorporated niagara falls, ny chapter was chartered in may 1950. The membership consists of 22 professional women of color. The members of links, incorporated are influential decision makers and opining leaders. The links, incorporated has attracted many distinguished women who are individual achievers and have made a difference in their communities and the world. They are business and civic leaders, role models, mentors, activists and volunteers who work towards a common vision by engaging like-minded organizations and individuals for partnership

Form 990, Part I, Line SUMMARY

Briefly describe the organozations mission or most significant activities. The links, incorporated is an organization primarily comprised of women of african herritage who are committed to enriching, sustaining and assuring the identities, culture and survival of people of african origin through cultural and educational programming, providing scholarships to college students, promoting healthy lifestyles, awareness of societal problems in the local community and betterment of the disadvantaged.

Form 990, Part IV, Line 5

The niagara falls ny chapter must collect annual dues from all active members which are remitted to the links, incorporated parent organization in the amount determined by the national assembly of the links, incorporated. These annual membership dues from almost 300 chapters provide the revenue for the operation of the national headquarters in washington dc and four area offices located in different parts of the united states. In addition, each local chapter may assess or determine an amount that each member must pay which are described as chapter or local dues to be used to defray the cost of chapter operations on a local basis.

Raw XML Appendix335 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OR STOCKHOLDER CLASSES OR RIGHTS THE LINKS, INCORPORATED NIAGARA FALLS, NY CHAPTER WAS CHARTERED IN MAY 1950. THE MEMBERSHIP CONSISTS OF 22 PROFESSIONAL WOMEN OF COLOR. THE MEMBERS OF LINKS, INCORPORATED ARE INFLUENTIAL DECISION MAKERS AND OPINING LEADERS. THE LINKS, INCORPORATED HAS ATTRACTED MANY DISTINGUISHED WOMEN WHO ARE INDIVIDUAL ACHIEVERS AND HAVE MADE A DIFFERENCE IN THEIR COMMUNITIES AND THE WORLD. THEY ARE BUSINESS AND CIVIC LEADERS, ROLE MODELS, MENTORS, ACTIVISTS AND VOLUNTEERS WHO WORK TOWARDS A COMMON VISION BY ENGAGING LIKE-MINDED ORGANIZATIONS AND INDIVIDUALS FOR PARTNERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBER ELECTIONS FOR ADDITIONAL MEMBERS IN ORDER TO BECOME A MEMBER OF THE LINKS, INCORPORATED, YOU MUST BE INVITED BY A CURRENT MEMBER IN GOOD STANDING. A CHAPTER CAN HAVE NO LESS THAN 20 MEMBERS AND NO MORE THAN 60 MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY DECISIONS. FOR THE FISCAL YEAR 2021/2022, THE MEMBERSHIP WAS AS FOLLOWS 20 ACTIVE MEMBERS INCLUDING 6 ELECTED OFFICERS AND 1 APPOINTED. ALL ARE ELIGIBLE TO VOTE AT THE LOCAL CHAPTER LEVEL. HOWEVER, ON THE NATIONAL LEVEL, ONLY THE MEMBER WHO SERVES AS THE DELEGATE TO THE NATIONAL ASSEMBLY OR AREA CONFERENCE IS ELIGIBLE TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 GOVERNING BODY REVIEW THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS TO REVIEW AND APPROVE PRIOR TO ITS FILING. A COMPLETED COPY OF THIS FORM IS PROVIDED ELECTRONICALLY TO ALL ELECTED CHAPTER OFFICERS. PRESIDENT, VICE PRESIDENT, SECRETRIES AND TREASURER BEFORE IT IS FILED. IT IS PROVIDED TO ALL CHAPTER MEMBERS AT THEIR REGULARLY SCHEDULED CHAPTER MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY COMPLIANCE. THE CODE OF ETHICS AND STANDARDS OF THE LINKS, INCORPORATES. OUR PARENT ORGANIZATION CONTAINS SPECIFIC GUIDELINES RELATED TO CONFLICTS OF INTEREST. THE PURPOSE OF THIS POLICY IS TO GUARD AGAINST CONFLICTS OF INTEREST AND AVOID THE APPEARANCE OF IMPROPRIETY WHEN USING ORGANIZATIONAL FUNDS AND PUBLIC RESOURCES AND WHEN GIVING AND RECEIVING GIFTS AND AWARDS. ALL MEMBERS ARE EXPECTED TO AFFIRM IN WRITING AND ADHERE TO THE TENETS AND STANDARDS SET FORTH THEREIN. POTENTIAL CONFLICTS OF INTEREST ARE TO BE FULLY DISCLOSED IN WRITING IN ADVANCE IF THEY AFFECT A MEMBER, A FAMILY MEMBER, BUSINESS ASSOCIATE OR CLOSE PERSONAL FRIEND. IF THE COMPENSATION TO BE RECEIVED IS IN EXCESS OF50. PRIOR APPROVAL MUST BE OBTAINED IN ADVANCE AT THE PROPER LEVEL CHAPTER, AREA, EXECUTIVE COUNCIL, NATIONAL HEADQUARTERS BEFORE ANY COMPENSATION CAN BE PAID. FAILURE TO ADHERE TO THIS POLICY CAN RESULT IN DISCIPLINARY ACTION IN THE FORM OF APOLOGY, CENSURE, REPRIMAND OR ADMONISHMENT, FINE, PROBATION OF THE CHAPTER, SUSPENSION OR EXPULSION OF A MEMBER, REMOVAL OF A MEMBER FROM OFFICE OR REVOCATION OF CHAPTERS CHARTER. DEPENDING OF SEVERITY OF THE OFFENSE AN APPOINTED CODE OF EHTICS AND STANDARDS COMMITTEE AT EACH LEVEL CHAPTER, AREA OR NATIONAL HEADQUARTERS IS RESPONSIBLE FOR THE ADMINISTRATION AND MONITORING FUNCTION, IT SHALL OVERSEE AND ENSURE THE PROCESS INVOLVING ALLEGED VIOLATIONS OF THE CODE OF EHTIC AND STANDARDS..
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ETC. AVAILABLE TO PUBLIC FORM 990 IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE CHAPTERS GOVERNING DOCUMENTS MUST CONFORM TO THE GOVERNING DOCUMENTS OF THE LINKS ORGANIZATION WHICH INCLUDE THE CONSTITUTION AND BYLAWS OF LINKS, INCORPORATED, AS WELL AS SUPPORTING FINANCIAL HANDBOOKS, MEMBERSHIP MANUAL AND MANUAL OF PROCEDURES, RITUAL AND PROTOCO, CODE OF ETHICS AND STANDARDS, ETC. EACH LOCAL CHAPTER MAY ADOPT ITS OWN BYLAWS, WHICH MAY NOT BE IN CONFLICT WITH NOR SUPERCEDE THE NATIONAL ORGANIZATIONS GOVERNING DOCUMENTS. THE GOVERNING DOCUMENTS PUBLISHED BY THE LINKS ORGANIZATION ARE AVAILABLE ONLY TO MEMBERS OF THE LINKS, INCORPORATED IN THE MEMBERS ONLY SECTION OF THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BRIEFLY DESCRIBE THE ORGANOZATIONS MISSION OR MOST SIGNIFICANT ACTIVITIES. THE LINKS, INCORPORATED IS AN ORGANIZATION PRIMARILY COMPRISED OF WOMEN OF AFRICAN HERRITAGE WHO ARE COMMITTED TO ENRICHING, SUSTAINING AND ASSURING THE IDENTITIES, CULTURE AND SURVIVAL OF PEOPLE OF AFRICAN ORIGIN THROUGH CULTURAL AND EDUCATIONAL PROGRAMMING, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS, PROMOTING HEALTHY LIFESTYLES, AWARENESS OF SOCIETAL PROBLEMS IN THE LOCAL COMMUNITY AND BETTERMENT OF THE DISADVANTAGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE NIAGARA FALLS NY CHAPTER MUST COLLECT ANNUAL DUES FROM ALL ACTIVE MEMBERS WHICH ARE REMITTED TO THE LINKS, INCORPORATED PARENT ORGANIZATION IN THE AMOUNT DETERMINED BY THE NATIONAL ASSEMBLY OF THE LINKS, INCORPORATED. THESE ANNUAL MEMBERSHIP DUES FROM ALMOST 300 CHAPTERS PROVIDE THE REVENUE FOR THE OPERATION OF THE NATIONAL HEADQUARTERS IN WASHINGTON DC AND FOUR AREA OFFICES LOCATED IN DIFFERENT PARTS OF THE UNITED STATES. IN ADDITION, EACH LOCAL CHAPTER MAY ASSESS OR DETERMINE AN AMOUNT THAT EACH MEMBER MUST PAY WHICH ARE DESCRIBED AS CHAPTER OR LOCAL DUES TO BE USED TO DEFRAY THE COST OF CHAPTER OPERATIONS ON A LOCAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 01
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part I, Line SUMMARY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IV, Line 5
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW GIANIODIS
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ReturnHeader/ReturnTs02025-07-25T11:19:11-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-05-01
ReturnHeader/TaxPeriodEndDt02023-04-30
ReturnHeader/TaxYr02022

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