Charity Search / FRIENDS OF LINKS FOR LEARNING
Youth Development (O11) 990 on File

FRIENDS OF LINKS FOR LEARNING

EIN: 93-4669426 · LIVINGSTON, MT 59047-2612 · United States · FY 2025 Data
3 out of 5 46 / 100 Based on 2+ years of filings
Financial strength (30%) 69/100
Reliability (20%) 40/100
Effectiveness (25%) 68/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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Financial Overview — FY 2025
$86K
Total Revenue
$48K
Total Expenses
$141K
Net Assets
0
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 93.8%
Fundraising Efficiency N/A
Operating Reserve 35.35x
Liability-to-Asset 0.0%
Revenue Diversification 96.6%
Compared with Peers
FY 2025
Compared with 2,238 similar organizations (United States, Youth Development, under $100K in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
93.8% 85.0%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
6.2% 6.2%
P10P90
Below median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
0.0% 0.0%
P10P90
Top quarter
Operating reserve
Months of expenses covered by net assets · higher is better
35.4 mo 11.6 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
0.0% 0.0%
P10P90
Top quarter
Revenue concentration
Share of revenue from the largest source · lower is better
96.6% 98.5%
P10P90
Above median
Revenue growth
Year over year revenue growth
-18.6% -0.3%
P10P90
Expense growth
Year over year expense growth
2185.9% -1.7%
P10P90
Surplus margin
Surplus as a share of revenue
44.2% 8.8%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $86K $48K $141K 93.8% 0
2024 $106K $2K $103K 5.5% 0
2023 $0 $0 $0 — 0
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Organization Details
EIN
93-4669426
State
MT
City
LIVINGSTON
ZIP
59047-2612
Classification
O11
Category
Youth Development
Rating
3★
Coverage
A
Last Updated
Aug 2026
Form 990
On File
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