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        <FormAndLineReferenceDesc>Form 990, Part IV, Line 01</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OR STOCKHOLDER CLASSES OR RIGHTS THE LINKS, INCORPORATED NIAGARA FALLS, NY CHAPTER WAS CHARTERED IN MAY 1950. THE MEMBERSHIP CONSISTS OF 22 PROFESSIONAL WOMEN OF COLOR. THE MEMBERS OF LINKS, INCORPORATED ARE INFLUENTIAL DECISION MAKERS AND OPINING LEADERS. THE LINKS, INCORPORATED HAS ATTRACTED MANY DISTINGUISHED WOMEN WHO ARE INDIVIDUAL ACHIEVERS AND HAVE MADE A DIFFERENCE IN THEIR COMMUNITIES AND THE WORLD. THEY ARE BUSINESS AND CIVIC LEADERS, ROLE MODELS, MENTORS, ACTIVISTS AND VOLUNTEERS WHO WORK TOWARDS A COMMON VISION BY ENGAGING LIKE-MINDED ORGANIZATIONS AND INDIVIDUALS FOR PARTNERSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER ELECTIONS FOR ADDITIONAL MEMBERS IN ORDER TO BECOME A MEMBER OF THE LINKS, INCORPORATED, YOU MUST BE INVITED BY A CURRENT MEMBER IN GOOD STANDING. A CHAPTER CAN HAVE NO LESS THAN 20 MEMBERS AND NO MORE THAN 60 MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING BODY DECISIONS. FOR THE FISCAL YEAR 2021/2022, THE MEMBERSHIP WAS AS FOLLOWS 20 ACTIVE MEMBERS INCLUDING 6 ELECTED OFFICERS AND 1 APPOINTED. ALL ARE ELIGIBLE TO VOTE AT THE LOCAL CHAPTER LEVEL. HOWEVER, ON THE NATIONAL LEVEL, ONLY THE MEMBER WHO SERVES AS THE DELEGATE TO THE NATIONAL ASSEMBLY OR AREA CONFERENCE IS ELIGIBLE TO VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 GOVERNING BODY REVIEW THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS TO REVIEW AND APPROVE PRIOR TO ITS FILING. A COMPLETED COPY OF THIS FORM IS PROVIDED ELECTRONICALLY TO ALL ELECTED CHAPTER OFFICERS. PRESIDENT, VICE PRESIDENT, SECRETRIES AND TREASURER BEFORE IT IS FILED. IT IS PROVIDED TO ALL CHAPTER MEMBERS AT THEIR REGULARLY SCHEDULED CHAPTER MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY COMPLIANCE. THE CODE OF ETHICS AND STANDARDS OF THE LINKS, INCORPORATES. OUR PARENT ORGANIZATION CONTAINS SPECIFIC GUIDELINES RELATED TO CONFLICTS OF INTEREST. THE PURPOSE OF THIS POLICY IS TO GUARD AGAINST CONFLICTS OF INTEREST AND AVOID THE APPEARANCE OF IMPROPRIETY WHEN USING ORGANIZATIONAL FUNDS AND PUBLIC RESOURCES AND WHEN GIVING AND RECEIVING GIFTS AND AWARDS. ALL MEMBERS ARE EXPECTED TO AFFIRM IN WRITING AND ADHERE TO THE TENETS AND STANDARDS SET FORTH THEREIN. POTENTIAL CONFLICTS OF INTEREST ARE TO BE FULLY DISCLOSED IN WRITING IN ADVANCE IF THEY AFFECT A MEMBER, A FAMILY MEMBER, BUSINESS ASSOCIATE OR CLOSE PERSONAL FRIEND. IF THE COMPENSATION TO BE RECEIVED IS IN EXCESS OF50. PRIOR APPROVAL MUST BE OBTAINED IN ADVANCE AT THE PROPER LEVEL CHAPTER, AREA, EXECUTIVE COUNCIL, NATIONAL HEADQUARTERS BEFORE ANY COMPENSATION CAN BE PAID. FAILURE TO ADHERE TO THIS POLICY CAN RESULT IN DISCIPLINARY ACTION IN THE FORM OF APOLOGY, CENSURE, REPRIMAND OR ADMONISHMENT, FINE, PROBATION OF THE CHAPTER, SUSPENSION OR EXPULSION OF A MEMBER, REMOVAL OF A MEMBER FROM OFFICE OR REVOCATION OF CHAPTERS CHARTER. DEPENDING OF SEVERITY OF THE OFFENSE AN APPOINTED CODE OF EHTICS AND STANDARDS COMMITTEE AT EACH LEVEL CHAPTER, AREA OR NATIONAL HEADQUARTERS IS RESPONSIBLE FOR THE ADMINISTRATION AND MONITORING FUNCTION, IT SHALL OVERSEE AND ENSURE THE PROCESS INVOLVING ALLEGED VIOLATIONS OF THE CODE OF EHTIC AND STANDARDS..</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ETC. AVAILABLE TO PUBLIC FORM 990 IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE CHAPTERS GOVERNING DOCUMENTS MUST CONFORM TO THE GOVERNING DOCUMENTS OF THE LINKS ORGANIZATION WHICH INCLUDE THE CONSTITUTION AND BYLAWS OF LINKS, INCORPORATED, AS WELL AS SUPPORTING FINANCIAL HANDBOOKS, MEMBERSHIP MANUAL AND MANUAL OF PROCEDURES, RITUAL AND PROTOCO, CODE OF ETHICS AND STANDARDS, ETC. EACH LOCAL CHAPTER MAY ADOPT ITS OWN BYLAWS, WHICH MAY NOT BE IN CONFLICT WITH NOR SUPERCEDE THE NATIONAL ORGANIZATIONS GOVERNING DOCUMENTS. THE GOVERNING DOCUMENTS PUBLISHED BY THE LINKS ORGANIZATION ARE AVAILABLE ONLY TO MEMBERS OF THE LINKS, INCORPORATED IN THE MEMBERS ONLY SECTION OF THE WEBSITE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line SUMMARY</FormAndLineReferenceDesc>
        <ExplanationTxt>BRIEFLY DESCRIBE THE ORGANOZATIONS MISSION OR MOST SIGNIFICANT ACTIVITIES. THE LINKS, INCORPORATED IS AN ORGANIZATION PRIMARILY COMPRISED OF WOMEN OF AFRICAN HERRITAGE WHO ARE COMMITTED TO ENRICHING, SUSTAINING AND ASSURING THE IDENTITIES, CULTURE AND SURVIVAL OF PEOPLE OF AFRICAN ORIGIN THROUGH CULTURAL AND EDUCATIONAL PROGRAMMING, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS, PROMOTING HEALTHY LIFESTYLES, AWARENESS OF SOCIETAL PROBLEMS IN THE LOCAL COMMUNITY AND BETTERMENT OF THE DISADVANTAGED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part IV, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NIAGARA FALLS NY CHAPTER MUST COLLECT ANNUAL DUES FROM ALL ACTIVE MEMBERS WHICH ARE REMITTED TO THE LINKS, INCORPORATED PARENT ORGANIZATION IN THE AMOUNT DETERMINED BY THE NATIONAL ASSEMBLY OF THE LINKS, INCORPORATED. THESE ANNUAL MEMBERSHIP DUES FROM ALMOST 300 CHAPTERS PROVIDE THE REVENUE FOR THE OPERATION OF THE NATIONAL HEADQUARTERS IN WASHINGTON DC AND FOUR AREA OFFICES LOCATED IN DIFFERENT PARTS OF THE UNITED STATES. IN ADDITION, EACH LOCAL CHAPTER MAY ASSESS OR DETERMINE AN AMOUNT THAT EACH MEMBER MUST PAY WHICH ARE DESCRIBED AS CHAPTER OR LOCAL DUES TO BE USED TO DEFRAY THE COST OF CHAPTER OPERATIONS ON A LOCAL BASIS.</ExplanationTxt>
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