Civic Intelligence

Linking Partnership Opportunities (Lpo) Foundation

EIN 47-3328666 • 501(c)3 • Beachwood, OH

Profile

Educational, scientific, Igbo culture and social awareness

PO Box 22316Beachwood, OH 44122

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

37th percentile

-4.5%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

61%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-40%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$98,900

Up $37,410 (+61%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$98,900

Up $37,410 (+61%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin37th percentile

Revenue

Down

$55,961

Down $37,216 (-40%) from 2023

Expenses

Down

$58,467

Down $53,901 (-48%) from 2023

Net Income

Up

-$2,506

Up $16,685 (+87%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$100K$50K$0Assets 2022: $80,681Liabilities 2022: $0Net Assets 2022: $80,6812022Assets 2023: $61,490Liabilities 2023: $0Net Assets 2023: $61,4902023Assets 2024: $98,900Net Assets 2024: $98,9002024

Highlighted filing

2024

Assets$98,900
Liabilities-
Net Assets$98,900
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$150K$100K$50K$0-$50KRevenue 2022: $96,616Expenses 2022: $64,783Net Income 2022: $31,8332022Revenue 2023: $93,177Expenses 2023: $112,368Net Income 2023: -$19,1912023Revenue 2024: $55,961Expenses 2024: $58,467Net Income 2024: -$2,5062024

Highlighted filing

2024

Revenue$55,961
Expenses$58,467
Net Income-$2,506
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,900
Liabilities
-
Net assets
$98,900
Revenue
$55,961
Expenses
$58,467
Net income
-$2,506
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.99$0.56$0.58$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.93$1.12$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.97$0.65$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$55,961
Mission and Program Overview

Mission

Educational, scientific, Igbo culture and social awareness

Program Services

DescriptionGrantsExpenses
Educational, scientific, cultural and social awareness$52,501$57,217
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle R CurryPresident-$0--
Diana JonesVice President-$0--
Jacqueline H WhatleyTreasurer-$0--
Shelley D HillFinancial Secretary-$0--
Miranda F SmithSecretary-$0--
Renee TaylorParliamentarian-$0--
Heather L BeasleyMember-$0--
Lauren R HarrisonMember-$0--
Alicia M LewisMember-$0--
Filing and Contact Details

Filer

Filer Name
Linking Partnership Opportunities (lpo) Foundation
EIN
47-3328666
Address
PO BOX 22316, BEACHWOOD, OH 44122

Signing Officer

Name
Jacqueline Hills Whatley
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Osayamwen CPA
Address
930 Berkshire Drive Suite 4 Down, Macedonia, OH 44056-1604
Preparer
Larry O Osayamwen CPA
Phone
2167986233
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Scholarship 19,500”

Form 990-EZ, Part I, Line 16, Other Expenses

“Accountant fees 1,800”

Form 990-EZ, Part I, Line 16, Other Expenses

“Event Hall rental and various program events 24,417”

Form 990-EZ, Part I, Line 16, Other Expenses

“Endowment fund Payment 12,500”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank fees 250”

Form 990-EZ, Part I, Line 20, Net Assets

“Net increase in edowment fund 14,916”

Form 990-EZ, Part II, Line 24, Other Assets

“FUND HELD IN CLEVELAND FUNDATION EDOWMENT PURPOSE Beginning of year 25,000, End of year 43,483”

Raw XML Appendix163 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Deborah Willis
IRS990EZ/BooksInCareOfDetail/PhoneNum02167988005
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0Box 22316
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Beachwood
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044122
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061490
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt055417
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt051993
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2506
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt086490
IRS990EZ/Form990TotalAssetsGrp/EOYAmt098900
IRS990EZ/GrossReceiptsAmt055961
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03968
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt086490
IRS990EZ/NetAssetsOrFundBalancesEOYAmt098900
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt086490
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt098900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0004.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michelle R Curry
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Diana Jones
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jacqueline H Whatley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Shelley D Hill
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Miranda F Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Renee Taylor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Heather L Beasley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Lauren R Harrison
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Alicia M Lewis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Financial Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Parliamentarian
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt025000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt043483
IRS990EZ/OtherChangesInNetAssetsAmt014916
IRS990EZ/OtherExpensesTotalAmt058467
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Educational, scientific, Igbo culture and social awareness
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Educational, scientific, cultural and social awareness
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt052501
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt057217
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt058467
IRS990EZ/TotalProgramServiceExpensesAmt057217
IRS990EZ/TotalRevenueAmt055961
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt052501
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt093177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt096616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0242294
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0242294
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt052501
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt093177
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt096616
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0242294
IRS990ScheduleA/TotalSupportAmt0242294
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Scholarship 19,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accountant fees 1,800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Event Hall rental and various program events 24,417
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Endowment fund Payment 12,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank fees 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET INCREASE IN EDOWMENT FUND 14,916
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUND HELD IN CLEVELAND FUNDATION EDOWMENT PURPOSE Beginning of year 25,000, End of year 43,483
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 24, Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACQUELINE HILLS WHATLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINKING PARTNERSHIP OPPORTUNITIES (LPO) FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LINK
ReturnHeader/Filer/EIN0473328666
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 22316
ReturnHeader/Filer/USAddress/CityNm0BEACHWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044122
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341861898
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Osayamwen CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0930 Berkshire Drive Suite 4 Down
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Macedonia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0440561604
ReturnHeader/PreparerPersonGrp/PhoneNum02167986233
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry O Osayamwen CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T04:17:16-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.