Form 990-EZ, Header, Line K
“This section was checked to state that the Rochester (NY) chapter of The Links, Incorporated. is affiliated with the national organization, The Links, Incorporated.”
Links Inc
EIN 22-2558190 • Rochester, NY
990-N Coverage
Profile
Service to the community
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
$35,276
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$35,276
No earlier filing loaded for comparison.
Operations
Revenue
$65,092
No earlier filing loaded for comparison.
Expenses
$57,529
No earlier filing loaded for comparison.
Net Income
$7,563
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $35,276
- Liabilities
- $0
- Net assets
- $35,276
- Revenue
- $65,092
- Expenses
- $57,529
- Net income
- $7,563
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- May 1, 2024 to Apr 30, 2025
- Signed
- Apr 6, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $65,092
Mission and Program Overview
Mission
Service to the community
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The organization grants a $5,000 yearly scholarship to a deserving classically trained musician. | $5,000 | $5,000 |
| The organization sponsors a major health and wellness exhibit for the community. | $0 | $4,291 |
| The organization has additional committees that serve the community in the areas of health, international trends and services, the arts, and services to youth. | $0 | $2,141 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Aqua Porter | President | PT | $0 | - | - |
| Diana Williams | Vice President | PT | $0 | - | - |
| Amanda Martin Kelley | Recording Secretary | PT | $0 | - | - |
| Ashley Campbell | Treasurer | PT | $0 | - | - |
| Brenda Caine | Financial Secretary | PT | $0 | - | - |
| Stacy Killings | Corresponding Secretary | PT | $0 | - | - |
| Robin Scott | Parliamentarian | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Links Inc
- EIN
- 22-2558190
- Phone
- 5042507257
- Address
- PO Box 22873, Rochester, NY 14692
Signing Officer
- Name
- Amanda Martin Kelley
- Title
- Treasurer
- Phone
- 5042507257
- Signed
- 2026-04-06
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 10
“One grantee from the Eastman School of Music received a scholarship in the amount of $5,000 in recognition of their academic and musical accomplishments. The grantee has no relation, familial or otherwise, to any member of the Rochester (NY) Chapter of The Links, Inc. The remaining amount of money was given to various organizations in amounts less than $5,000. Most of this money was paid to different vendors needed to support the chapter's third annual wellness expo. Please see Part III for more information.”
Form 990-EZ, Part I, Line 16
“Most of the money (approximately $21,000) in this line item went toward a community event for the Rochester (NY) chapter of The Links, Inc. Additional money was allocated toward local chapter meetings (approximately $6,500), new member orientation (approximately $1,200), attendance at required area and national Links conferences (approximately $2,700), and miscellaneous expenses (approximately $1,500).”
Raw XML Appendix160 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 11081 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Amanda Martin Kelley |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5042507257 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 22873 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Rochester |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14692 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27713 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 35276 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 35532 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7563 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 27713 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 35276 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 11432 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 65092 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 1520 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 29560 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 27713 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 35276 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 27713 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 35276 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1512 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Aqua Porter |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Diana Williams |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Amanda Martin Kelley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Ashley Campbell |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Brenda Caine |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Stacy Killings |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Robin Scott |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Recording Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Financial Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Corresponding Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Parliamentarian |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 33267 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Service to the community |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 237 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The organization grants a $5,000 yearly scholarship to a deserving classically trained musician. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | The organization has additional committees that serve the community in the areas of health, international trends and services, the arts, and services to youth. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | The organization sponsors a major health and wellness exhibit for the community. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 5000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 5000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 2141 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 4291 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 57529 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 11432 |
| IRS990EZ/TotalRevenueAmt | 0 | 65092 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | This section was checked to state that the Rochester (NY) chapter of The Links, Incorporated. is affiliated with the national organization, The Links, Incorporated. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | One grantee from the Eastman School of Music received a scholarship in the amount of $5,000 in recognition of their academic and musical accomplishments. The grantee has no relation, familial or otherwise, to any member of the Rochester (NY) Chapter of The Links, Inc. The remaining amount of money was given to various organizations in amounts less than $5,000. Most of this money was paid to different vendors needed to support the chapter's third annual wellness expo. Please see Part III for more information. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Most of the money (approximately $21,000) in this line item went toward a community event for the Rochester (NY) chapter of The Links, Inc. Additional money was allocated toward local chapter meetings (approximately $6,500), new member orientation (approximately $1,200), attendance at required area and national Links conferences (approximately $2,700), and miscellaneous expenses (approximately $1,500). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Header, Line K |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | To Whom It May Concern: The tax return for the Rochester (NY) Chapter of The Links, Incorporated was originally sent via certified mail by the September 15, 2025 deadline; however, it was not filed online at that time due to both the inexperience of the chapter treasurer and inconsistent guidance from the national organization. The chapter treasurer is brand-new to her role as treasurer. This is her very first year serving as a treasurer for any organization, and she does not have a background in finance. At the time when she originally filed the chapter's taxes, she consulted the national organization's guidelines on how to submit taxes. In the national guidelines for chapter treasurers, it states that taxes are to be filed electronically; however, explicit instructions on how to do this aren't really spelled out aside from referring chapter treasurers to the IRS website. Upon going to the IRS website, she was able to find a PDF version of the Form 990 EZ to fill out, which she did with the help of the chapter president. However, neither she nor the chapter president were able to determine how to file online. (It should also be noted here that the last time the Rochester (NY) Chapter was required to file a 990-EZ was back in 2020, which is before the requirement to file online came into effect for non-profits.) The chapter treasurer subsequently sent an email to The Links Foundation, Incorporated and asked whether or not taxes should be filed online or (if they could not be filed online) be mailed to the IRS. A member from The Links Foundation, Incorporated instructed the chapter treasurer to go ahead and mail the Form 990 EZ to the IRS before the tax deadline (which is what the chapter treasurer did). No further instructions were given on where to go on the IRS website so that taxes could be filed online. Had proper guidance been provided on how to file online, the chapter treasurer would have certainly submitted everything online, which would have helped to avoid this situation altogether. The chapter treasurer acknowledges the date on the IRS letter of December 1, 2025; however, she did not come into possession of the notice from the IRS until sometime in mid-February 2026. As far as the completeness of the original submission is concerned, the chapter treasurer was not aware that failure to check the box in Section H or to submit Schedule B constitutes an incomplete filing. As such, after reviewing the section requirements further, she has included Schedule B in her updated submission. Moving forward, the chapter treasurer will be more diligent in executing her duties as treasurer. She will again attempt to seek out the services of a CPA; however, she (along with members of other non-profits) has found it to be an ongoing struggle to find reasonably priced CPAs that don't charge non-profit organizations exorbitant prices for their services. Lastly, she will also be sure to leave detailed instructions for the next treasurer on what needs to be done when filing taxes so that this situation is prevented from happening again in the future. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Amanda Martin Kelley |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5042507257 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LINKS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LINK |
| ReturnHeader/Filer/EIN | 0 | 222558190 |
| ReturnHeader/Filer/PhoneNum | 0 | 5042507257 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 22873 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Rochester |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14692 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2026-04-06T23:48:26-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-04-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.