Civic Intelligence

The Open Link Inc.

990 • Fiscal year 2024 • EIN 23-2003150

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 17, 2024

452 Penn StreetPennsburg, PA 18073

(215) 679-4112

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.05x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$64,904

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

19th percentile

-6.4%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-2.3%

Faster revenue growth than 31% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,342,751

Down $159,559 (-6.4%) from 2023

Net Assets

Down

$2,225,270

Down $152,937 (-6.4%) from 2023

Liabilities

Down

$117,481

Down $6,622 (-5.3%) from 2023

Revenue

Down

$1,265,638

Down $29,812 (-2.3%) from 2023

Expenses

Up

$1,515,596

Up $197,523 (+15%) from 2023

Net Income

Down

-$249,958

Down $227,335 (-1005%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2012: $327,935Liabilities 2012: $31,543Net Assets 2012: $296,3922012Assets 2013: $387,189Liabilities 2013: $39,833Net Assets 2013: $347,3562013Assets 2014: $666,182Liabilities 2014: $50,894Net Assets 2014: $615,2882014Assets 2015: $711,493Liabilities 2015: $83,896Net Assets 2015: $627,5972015Assets 2016: $723,037Liabilities 2016: $85,278Net Assets 2016: $637,7592016Assets 2017: $671,514Liabilities 2017: $51,575Net Assets 2017: $619,9392017Assets 2018: $727,102Liabilities 2018: $105,342Net Assets 2018: $621,7602018Assets 2019: $705,289Liabilities 2019: $99,487Net Assets 2019: $605,8022019Assets 2020: $1,550,278Liabilities 2020: $207,271Net Assets 2020: $1,343,0072020Assets 2021: $1,970,177Liabilities 2021: $167,045Net Assets 2021: $1,803,1322021Assets 2022: $2,512,219Liabilities 2022: $208,277Net Assets 2022: $2,303,9422022Assets 2023: $2,502,310Liabilities 2023: $124,103Net Assets 2023: $2,378,2072023Assets 2024: $2,342,751Liabilities 2024: $117,481Net Assets 2024: $2,225,2702024Assets 2025: $2,539,164Liabilities 2025: $142,993Net Assets 2025: $2,396,1712025

Highlighted filing

2024

Assets$2,342,751
Liabilities$117,481
Net Assets$2,225,270

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $703,735Expenses 2012: $599,732Net Income 2012: $104,0032012Revenue 2013: $672,291Expenses 2013: $621,327Net Income 2013: $50,9642013Revenue 2014: $878,245Expenses 2014: $832,729Net Income 2014: $45,5162014Revenue 2015: $916,833Expenses 2015: $904,524Net Income 2015: $12,3092015Revenue 2016: $1,006,898Expenses 2016: $996,736Net Income 2016: $10,1622016Revenue 2017: $1,039,123Expenses 2017: $1,056,943Net Income 2017: -$17,8202017Revenue 2018: $1,033,242Expenses 2018: $1,031,421Net Income 2018: $1,8212018Revenue 2019: $1,026,922Expenses 2019: $1,042,880Net Income 2019: -$15,9582019Revenue 2020: $1,837,918Expenses 2020: $1,089,756Net Income 2020: $748,1622020Revenue 2021: $1,706,192Expenses 2021: $1,305,928Net Income 2021: $400,2642021Revenue 2022: $2,060,958Expenses 2022: $1,334,446Net Income 2022: $726,5122022Revenue 2023: $1,295,450Expenses 2023: $1,318,073Net Income 2023: -$22,6232023Revenue 2024: $1,265,638Expenses 2024: $1,515,596Net Income 2024: -$249,9582024Revenue 2025: $1,840,193Expenses 2025: $1,723,205Net Income 2025: $116,9882025

Highlighted filing

2024

Revenue$1,265,638
Expenses$1,515,596
Net Income-$249,958
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 17, 2024
Return Version
2023v5.0
Gross Receipts
$1,511,712
Mission and Program Overview

Mission

The open link, a multi-service agency serving the greater upper perkiomen valley, provides services and programs that help education and empower, as well as opportunities that promote socialization and volunteerism for people of all ages to lead healthy and productive lives. We accomplish our mission with the belief that there is "no wrong door" to enter the agency, helping the community with services such as a full choice food pantry, food pantry delivery, summer kids' meals, meals on wheels and lunch for seniors over 60. We also provide adult education, transportation for seniors, employment counseling, support for benefits acquisition, emergency funds for utilities and rent, backpacks and holiday gifts for kids, a community garden and operation of the area's code blue shelter. The open link can provide these services thanks to the 301 volunteers who contributed more than 9415 hours of service last year.

Multi-service agency providing programs & services that help, educate & empower, promote socialization & volunteerism for people of all ages to lead healthy & productive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,276,379$1,184,143▼ $92,236
Land, Buildings, and Equipment, Net$1,009,168$984,135▼ $25,033
Cash and Non-Interest-Bearing Accounts$104,242$78,033▼ $26,209
Savings and Temporary Cash Investments$35,186$35,209▲ $23
Prepaid Expenses and Deferred Charges$25,560$26,792▲ $1,232
Accounts Receivable$21,003$14,561▼ $6,442
Pledges and Grants Receivable$20,858$14,259▼ $6,599
Total Assets$2,502,310$2,342,751▼ $159,559
Other Assets Total$9,914$5,619▼ $4,295
Liabilities
Other Liabilities$39,439$50,959▲ $11,520
Deferred Revenue$51,150$49,004▼ $2,146
Accounts Payable and Accrued Expenses$33,514$17,518▼ $15,996
Total Liabilities$124,103$117,481▼ $6,622
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,378,207$2,225,270▼ $152,937
Total Net Assets Fund Balance$2,378,207$2,225,270▼ $152,937
Total Liabilities and Net Assets / Fund Balance$2,502,310$2,342,751▼ $159,559

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$719,000$51,000$770,000
Land$200,000-$200,000
Equipment$62,660$44,191$106,851
Other Land Buildings$2,475$11,025$13,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marianne LynchExecutive DiFT$59,712$5,192$64,904

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$940,863
Program Service Revenue
$276,702
Investment Income
$44,608
Other Revenue
$3,465
All Other Contributions
$840,468
Change in Net Assets
$-249,958

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory103,706$269,6501.92 Per Pound & Weis
Total Noncash Contributions103,706$269,650-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,256,796
Revenue Not Reported on Financial Statements
$8,842
Revenue Not Reported on Form 990
$97,021
Total Revenue per Audited Statements
$1,353,817
Total Revenue per Form 990
$1,265,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$881,156
Other Expenses$336,033
Grants and Similar Amounts Paid$298,407
Total Fundraising Expense$105,424
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$547,579$36,220$32,923$616,722
Grants to Domestic Individuals$298,407--$298,407
Comp Disqual Persons$28,872$28,589$10,140$67,601
Other Employee Benefits$56,821$4,972$3,944$65,737
Current Officers, Directors, Trustees, and Key Employees$6,490$29,206$29,206$64,902
Payroll Taxes$47,577$7,455$5,703$60,735
Occupancy$45,839$6,182$3,410$55,431
Insurance$28,905$6,415$1,913$37,233
Depreciation Depletion$25,900$3,047$1,524$30,471
Information Technology$10,365$3,189$2,392$15,946
Office Expenses$8,045$1,371$2,994$12,410
Advertising$683$1,210$10,485$12,378
Fees for Services Accounting-$10,170-$10,170
Fees for Service Investment Mgmnt Fees-$8,842-$8,842
Conferences and Meetings$3,371$3,431$8$6,810
Fees for Services Management-$6,525-$6,525
Pension Plan Contributions$4,696$266$497$5,459
Fees for Services Other-$3,559-$3,559
Other Expenses$2,432$1,138$285$2,432
Travel$1,603--$1,603
Total Functional Expenses$1,248,385$161,787$105,424$1,515,596

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,515,596
Expenses per Audited Statements$1,506,754
Total Expenses per Audited Statements$1,506,754
Expenses Not Reported on Financial Statements$8,842
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,962
Fundraising Direct Expenses$13,697
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Candy Sales$12,411$12,411$5,415$6,996
Annual Auction$72,940$2,551$2,432$119
Total Events$85,351$14,962$13,697$1,265
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$30,998
Accrued Benefits$19,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director and board reviewd form 990 and approved filing it with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is updated annully.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request. The request should be in writing and addressed to the board of directors.

Filing and Contact Details

Filer

Filer Name
The Open Link Inc
EIN
23-2003150
Phone
2156794112
Address
452 PENN STREET, PENNSBURG, PA 18073

Signing Officer

Name
Marianne Lynch
Title
Executive Director
Phone
2156794112
Signed
2024-09-17

Organization Details

Principal Officer
Marianne Lynch
Formed
1976
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
24
Volunteers
167

Preparer

Firm
Barbara Akins CPA
Address
835 ROUTE 100 N, BECHTELSVILLE, PA 19505
Preparer
Barbara a Akins CPA
Phone
4843213839
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The open link, a multi-service nonprofit, envisions an upper perkiomen valley (upv) where everyone can flourish. We accomplish our mission through providing free services in three main program areas: community services including financial, employment and domestic violence counseling; food and nutrition support including meals on wheels, choice food pantry, summer kids' meals and daily lunches; adult education including high school equivalency (aka ged) prep; senior services including health and wellness programs and lifelong learning. The open link thrives because of community support of time, talent and treasures: only 30% of our financial support comes from the county, state and federal governments. More than 200 volunteers provided 6,100 hours of volunteer time last year.

Form 990

For almost 5o years, the upper perkiomen valley has relied on the services and programs of the open link. We could not do this critical work without the help and generosity of the community. The open link is incredibly grateful for the commitment to our neighbors and to the organization as demonstrated by the generosity and time dedicated this year. The community provides the majority of funding at 70% for this mission and the neighbors we serve. Thank you.

Form 990, Page 2, Part III, Line 4A

Overall, our staff responded to 13,186 contacts by phone, email and in person for information, referral and services. Community services: provided residents free resources necessary to be safe, healthy and move to self- sufficiency. Benefits acquisition support (including snap/food stamps, medicaid, liheap, unemployment) was provided to 181 households. Budgeting and financial assistance of 11,379 (including rental, utility, medical transportation and other basic needs) was provided to 166 households; domestci violence counseling was provided to 29 individuals; holiday gifts to 480 children; back-to-school supplies to 214 children. Food and nutrition: the open link's food pantry provides a choice pantry experience while allowing the consumer to order online. This past year, the pantry served an average of 502 people monthly a total of 271,080 pounds of food, a 30% increase from the year before. Through the "pantry without walls" program we delivered groceries to 65 senior households with mobility or transportation issues. Volunteers and staff distributed 17,668 meals to children through the summer kids meals program. Through tol's meals on wheels program, volunteers and staff prepared and delivered12,777 nutritious meals straight to the homebounds elderly; community lunch: 4,472 nutritious lunches were served to seniors through the daily community lunch; distributed thanksgiving dinners serving 476 people; played a leadership role in first monday community meal providing 200 meals/month to folks throughout the community. Education: instructors and tutors gave free assistance to 11 adult learners preparing to test for their high school diplomas; 31 adults were provided employment counseling and job placement assistance.

Financial Statement Notes

Schedule D, Page 3, Part X

The entity takes the position that it has no net income derived from unrelated business activities and believes it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are significant to the financial statements.

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IRS990/Desc0OVERALL, OUR STAFF RESPONDED TO 13,186 CONTACTS BY PHONE, EMAIL AND IN PERSON FOR INFORMATION, REFERRAL AND SERVICES. COMMUNITY SERVICES: PROVIDED RESIDENTS FREE RESOURCES NECESSARY TO BE SAFE, HEALTHY AND MOVE TO SELF- SUFFICIENCY. BENEFITS ACQUISITION SUPPORT (INCLUDING SNAP/FOOD STAMPS, MEDICAID, LIHEAP, UNEMPLOYMENT) WAS PROVIDED TO 181 HOUSEHOLDS. BUDGETING AND FINANCIAL ASSISTANCE OF 11,379 (INCLUDING RENTAL, UTILITY, MEDICAL TRANSPORTATION AND OTHER BASIC NEEDS) WAS PROVIDED TO 166 HOUSEHOLDS; DOMESTCI VIOLENCE COUNSELING WAS PROVIDED TO 29 INDIVIDUALS; HOLIDAY GIFTS TO 480 CHILDREN; BACK-TO-SCHOOL SUPPLIES TO 214 CHILDREN. FOOD AND NUTRITION: THE OPEN LINK'S FOOD PANTRY PROVIDES A CHOICE PANTRY EXPERIENCE WHILE ALLOWING THE CONSUMER TO ORDER ONLINE. THIS PAST YEAR, THE PANTRY SERVED AN AVERAGE OF 502 PEOPLE MONTHLY A TOTAL OF 271,080 POUNDS OF FOOD, A 30% INCREASE FROM THE YEAR BEFORE. THROUGH THE "PANTRY WITHOUT WALLS" PROGRAM WE DELIVERED GROCERIES TO 65 SENIOR HOUSEHOLDS WITH MOBILITY OR TRANSPORTATION ISSUES. VOLUNTEERS AND STAFF DISTRIBUTED 17,668 MEALS TO CHILDREN THROUGH THE SUMMER KIDS MEALS PROGRAM. THROUGH TOL'S MEALS ON WHEELS PROGRAM, VOLUNTEERS AND STAFF PREPARED AND DELIVERED12,777 NUTRITIOUS MEALS STRAIGHT TO THE HOMEBOUNDS ELDERLY; COMMUNITY LUNCH: 4,472 NUTRITIOUS LUNCHES WERE SERVED TO SENIORS THROUGH THE DAILY COMMUNITY LUNCH; DISTRIBUTED THANKSGIVING DINNERS SERVING 476 PEOPLE; PLAYED A LEADERSHIP ROLE IN FIRST MONDAY COMMUNITY MEAL PROVIDING 200 MEALS/MONTH TO FOLKS THROUGHOUT THE COMMUNITY. EDUCATION: INSTRUCTORS AND TUTORS GAVE FREE ASSISTANCE TO 11 ADULT LEARNERS PREPARING TO TEST FOR THEIR HIGH SCHOOL DIPLOMAS; 31 ADULTS WERE PROVIDED EMPLOYMENT COUNSELING AND JOB PLACEMENT ASSISTANCE.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.54$0.14$2.40$1.84$1.72$0.12
2024Detailed filing. Detailed filing data is available for this year.$2.34$0.12$2.23$1.27$1.52$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.50$0.12$2.38$1.30$1.32$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.51$0.21$2.30$2.06$1.33$0.73
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.17$1.80$1.71$1.31$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.21$1.34$1.84$1.09$0.75
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.10$0.61$1.03$1.04$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.11$0.62$1.03$1.03$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$1.04$1.06$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.09$0.64$1.01$1.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.08$0.63$0.92$0.90$0.01
2014Summary only. Only limited summary data is available for this year.$0.67$0.05$0.62$0.88$0.83$0.05
2013Summary only. Only limited summary data is available for this year.$0.39$0.04$0.35$0.67$0.62$0.05
2012Summary only. Only limited summary data is available for this year.$0.33$0.03$0.30$0.70$0.60$0.10