2026-04-06T23:48:26-07:00 2025-04-30 990EZ 2024-05-01 222558190 LINKS INC LINK 5042507257 PO Box 22873 Rochester NY 14692 Amanda Martin Kelley Treasurer 5042507257 2026-04-06 1 2024 2025-03-06 01:10:19Z X 1520 X X X 65092 X 35532 0 29560 0 0 0 0 0 0 0 0 0 0 0 0 65092 11432 11081 0 0 1512 237 33267 57529 7563 27713 0 35276 27713 35276 0 0 0 0 27713 35276 0 0 27713 35276 Service to the community The organization grants a $5,000 yearly scholarship to a deserving classically trained musician. 5000 5000 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 2141 The organization sponsors a major health and wellness exhibit for the community. 0 4291 11432 Aqua Porter President 10 0 0 0 Diana Williams Vice President 8 0 0 0 Amanda Martin Kelley Recording Secretary 8 0 0 0 Ashley Campbell Treasurer 8 0 0 0 Brenda Caine Financial Secretary 8 0 0 0 Stacy Killings Corresponding Secretary 8 0 0 0 Robin Scott Parliamentarian 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Amanda Martin Kelley PO Box 22873 Rochester NY 14692 5042507257 0 0 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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. 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). 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.