COMMONWEALTH CARES INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
COMMONWEALTH CARES INC (EIN 47-4551340)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-10
IRS object ID
202631919349301203
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-10T11:22:31-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN843085028PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FOUNDATION GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17021 UNIVERSITY BLVDAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP327926719ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474551340EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMONWEALTH CARES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone4349812512PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1915 W HIGH STREETAddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTOMMY COMERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4349812512PhoneNum
Signature2026-07-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW D PAYNE EAPreparerPersonNm
PTINP02188892PTIN
Phone8778579002PhoneNum
Preparation2026-07-10PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerTOMMY COMERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1915 E HIGH STREETAddressLine1Txt
Address Line2STE 601AddressLine2Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$274,306GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COMMONWEALTHCARES.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION PROVIDES BENEVOLENT ASSISTANCE TO SENIOR LIVING EMPLOYEES AND THEIR FAMILIES TO ASSIST WITH RENT, MEDICAL BILLS, FUNERAL EXPENSES, AND EXPENSES INCURRED DUE TO EMERGENCY SITUATIONS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$180,420PYContributionsGrantsAmt
CY Contributions Grants$234,035CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue-$23,343PYOtherRevenueAmt
CY Other Revenue-$3,652CYOtherRevenueAmt
PY Total Revenue$157,077PYTotalRevenueAmt
CY Total Revenue$230,383CYTotalRevenueAmt
PY Grants And Similar Paid$96,434PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$95,268CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$19,580PYOtherExpensesAmt
CY Other Expenses$18,262CYOtherExpensesAmt
PY Total Expenses$116,014PYTotalExpensesAmt
CY Total Expenses$113,530CYTotalExpensesAmt
PY Revenues Less Expenses$41,063PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$116,853CYRevenuesLessExpensesAmt
Total Assets BOY$190,433TotalAssetsBOYAmt
Total Assets EOY$307,286TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$190,433NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$307,286NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION PROVIDES BENEVOLENT ASSISTANCE TO SENIOR LIVING EMPLOYEES AND THEIR FAMILIES TO ASSIST WITH RENT, MEDICAL BILLS, FUNERAL EXPENSES, AND EXPENSES INCURRED DUE TO EMERGENCY SITUATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$95,799ExpenseAmt
Grant$95,268GrantAmt
DescTHE ORGANIZATION PROVIDES BENEVOLENT ASSISTANCE TO SENIOR LIVING EMPLOYEES AND THEIR FAMILIES TO ASSIST WITH RENT, MEDICAL BILLS, FUNERAL EXPENSES, AND EXPENSES INCURRED DUE TO EMERGENCY SITUATIONS.Desc
Total Program Service Expenses$95,799TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclfalseQuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOUNDATION GROUP INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6153619445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12451 ATRIUMAddressLine1Txt
Address Line2STE 300AddressLine2Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37214ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ASHLEY BARBER
SECRETARY4.00Yes (X)Yes (X)$0$0$0
TOMMY COMER
TREASURER2.00Yes (X)Yes (X)$0$0$0
GREG CORNS
DIRECTOR2.00Yes (X)$0$0$0
TYLER PARHAM
CHAIR2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$146,875FundraisingAmt
All Other Contributions$87,160AllOtherContributionsAmt
Noncash Contributions$150NoncashContributionsAmt
Total Contributions$234,035TotalContributionsAmt
Fundraising Gross Income$40,271FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$146,875ContriRptFundraisingEventAmt
Fundraising Direct Expenses$43,923FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,652TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$230,383TotalRevenueColumnAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$95,268TotalAmt
Program Services$95,268ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,310TotalAmt
Management And General$5,310ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$585TotalAmt
Program Services$531ProgramServicesAmt
Management And General$54ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,324TotalAmt
Management And General$9,324ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,043TotalAmt
Management And General$3,043ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$113,530TotalAmt
Program Services$95,799ProgramServicesAmt
Management And General$17,731ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$188,424BOYAmt
EOY$305,217EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,009BOYAmt
EOY$2,069EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$190,433BOYAmt
EOY$307,286EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$190,433BOYAmt
EOY$307,286EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$190,433BOYAmt
EOY$307,286EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$190,433BOYAmt
EOY$307,286EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$116,853ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$154,641CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$232,269CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$172,622CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$180,420CurrentTaxYearMinus1YearAmt
Current Tax Year$234,035CurrentTaxYearAmt
Total$973,987TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$154,641CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$232,269CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$172,622CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$180,420CurrentTaxYearMinus1YearAmt
Current Tax Year$234,035CurrentTaxYearAmt
Total$973,987TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$88,640SubstantialContributorsTotAmt
Public Support Total170$885,347PublicSupportTotal170Amt
Total Support$973,987TotalSupportAmt
Gross Receipts Rltd Activities$40,271GrossReceiptsRltdActivitiesAmt
Public Support CY1700.90900PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$185,879GrossReceiptsEvent1Amt
Charitable Contri Event1$145,608CharitableContriEvent1Amt
Gross Revenue Event1$40,271GrossRevenueEvent1Amt
Rent Facility Costs Event1$40,271RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$3,652OtherDirectExpensesEvent1Amt
Gross Receipts Total$185,879GrossReceiptsTotalAmt
Charitable Contributions Tot$145,608CharitableContributionsTotAmt
Gross Revenue Total Events$40,271GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$40,271RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events$3,652OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$43,923DirectExpenseSummaryEventsAmt
Net Income Summary-$3,652NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeCHARITABLE GIVINGGrantTypeTxt
Recipient59RecipientCnt
Cash Grant$95,268CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE BOARD OF DIRECTORS REVIEWS PROPOSED RECIPIENTS TO DETERMINE NEEDS AND PROPOSED USES OF ASSISTANCE. THE RECIPIENTS ARE THEN ROUTINELY MONITORED TO ENSURE THE ASSISTANCE IS BEING USED ACCORDINGLY TO ACCOMPLISH THE PROPOSED PURPOSE.ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescOTHERDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$150NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION REVIEWS THE 990 FORM AT A BOARD MEETING PRIOR TO SUBMITTING TO THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION ENFORCED COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REVIEWING IT AT BOARD MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.