<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-09-15T07:58:56-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810926770</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NCHENG LLP CERTIFIED PUBLIC ACCOUNTANTS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>40 WALL ST 32ND FL</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10005</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222924636</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>METRO MANHATTAN CHAPTER OF LINKS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>METR</BusinessNameControlTxt>
      <PhoneNum>2122684871</PhoneNum>
      <USAddress>
        <AddressLine1Txt>561 10th avenue 32j</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kimberley Copeland</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2022-09-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Kimberley</PersonFirstNm>
        <PersonLastNm>Copeland</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Nerou Cheng</PreparerPersonNm>
      <PTIN>P00367208</PTIN>
      <PhoneNum>2127850100</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="21013475" softwareVersionNum="2021v4.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.METROMANHATTANLINKS.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>130775</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>47221</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>79002</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>1525</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1525</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <OtherRevenueTotalAmt>3027</OtherRevenueTotalAmt>
      <TotalRevenueAmt>130775</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2972</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>77822</OtherExpensesTotalAmt>
      <TotalExpensesAmt>80794</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>49981</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>78500</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>128481</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40191</BOYAmt>
        <EOYAmt>29907</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>77362</BOYAmt>
        <EOYAmt>124099</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>117553</BOYAmt>
        <EOYAmt>154006</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>39053</BOYAmt>
        <EOYAmt>25525</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>78500</BOYAmt>
        <EOYAmt>128481</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>committed to enriching, sustaining, and ensuring the culture and economic survival of African Americans and persons of African ancestry.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HEALTH AND HUMAN SERVICES: The Health and Human Services facet was established in response to the chronic health disparities that persist in Black communities. Through this facet we promote and facilitate programs that support the maintenance of good health.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>11123</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Services to Youth: The Services to Youth facet was created to empower Black youth to use their intellect and spirit of achievement to become successful and productive citizens. Through this facet, we implement transformational programs that are responsive to the academic, cultural, career development, and mentoring needs of youth in Harlem.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5704</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>National Trends and Services: The National Trends and Services facet addresses the social inequities that persist in Black communities throughout the United States. The Metro-Manhattan (NY) Chapter of The Links, Incorporated, is committed to raising awareness on economic, health, social justice, and other barriers that affect the quality of life of African Americans and people of African Ancestry. Our goal is to eliminate disparities in these areas for the betterment of the Harlem Community.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2423</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LEADERSHIP ACTIVITIES: ACTIVITIES WHICH TRAIN AND PROVIDE LEADERSHIP LEARNING OPPORTUNITIES FOR PROGRAM AND OFFICER LEADERS IS THE FOCAL POINT OF THIS AREA. CONFERENCE ATTENDANCE, WHERE TRAINING IN ALL AREAS OF PROGRAM DEVELOPMENT AND PROGRAM LEADERSHIP ARE FOSTERED, IS SUPPORTED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7597</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER PROGRAMS: THIS AREA FOCUSES ON UMBRELLA PROGRAMS WHICH PROVIDE SERVICES TO THE HARLEM COMMUNITY ACROSS ALL OF OUR PROGRAM AREAS. PROGRAMS INCLUDE THE FREEDOM SCHOOL WHERE WE FOCUS ON EDUCATIONAL AND CULTURAL ENRICHMENT THROUGH A SIX-WEEK, FULL-DAY SUMMER PROGRAM. ALL CHAPTER PROGRAMS AREAS PROVIDE THEIR SPECIALIZED SERVICE TO THIS INTENSIVE SIX-WEEK SCHOOL DAY PROGRAM. OTHER PROGRAMS THAT PROVIDE SOCIAL AND LEARNING OPPORTUNITIES TO A COMMUNITY IN NEED ARE ALSO PROVIDED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>21875</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>48722</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kimberley Copeland</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Orchid Richardson</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORRIE KING</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>J'nelle Agee</PersonNm>
        <TitleTxt>Corr. Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tanesha Francis</PersonNm>
        <TitleTxt>Fin. Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Kimberley Copeland</PersonNm>
        <USAddress>
          <AddressLine1Txt>561 10th avenue 32J</AddressLine1Txt>
          <CityNm>new York</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <PhoneNum>2122684871</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="21013475" softwareVersionNum="2021v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Other income $3027</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $814</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Information Technology $980</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $4138</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $550</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM ACTIVITIES $48721</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues to national links $14984</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues to Nat'l Links Foundation $6880</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES $625</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues and fees $75</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>bank fees $55</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Receivable - Beginning $57582 Accounts Receivable - Ending $104804</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $19780 Prepaid Expenses and Deferred Charges - Ending $19295</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $25525</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Deferred Revenue - Beginning $39053 Deferred Revenue - Ending $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUM</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS:THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
