FLYNN FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FLYNN FAMILY FOUNDATION (EIN 47-1382984)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202433209349107368
Schema version
2023v5.1
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)
Return2024-11-15T14:24:26-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN831405670PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bruzgo and CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1163 Fore StAddressLine1Txt
CityPortlandCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04101ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN471382984EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Flynn Family FDNBusinessNameLine1Txt
Business Name Line2Co John FlynnBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFLYNBusinessNameControlTxt
Phone2079856078PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Wyndegate DRAddressLine1Txt
CityKennebunkCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04043ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJohn P FlynnPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDaniel Bruzgo CPAPreparerPersonNm
PTINP01064158PTIN
Phone2078747701PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,965,361FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$48,646DividendsRevAndExpnssAmt
Dividends Net Invst Incm$48,646DividendsNetInvstIncmAmt
Dividends Adj Net Incm$48,646DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$196,066NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$482,330GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$196,066CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$244,712TotalRevAndExpnssAmt
Total Net Invst Incm$244,712TotalNetInvstIncmAmt
Total Adj Net Incm$48,646TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$17,813OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$17,813OtherProfFeesNetInvstIncmAmt
Other Prof Fees Adj Net Incm$17,813OtherProfFeesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$17,813TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$17,813TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$17,813TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$250,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$250,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$267,813TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$17,813TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$17,813TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$250,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$23,101ExcessRevenueOverExpensesAmt
Net Investment Income$226,899NetInvestmentIncomeAmt
Adjusted Net Income$30,833AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$132,370CashBOYAmt
Cash EOY$103,381CashEOYAmt
Cash EOYFMV$103,381CashEOYFMVAmt
Corporate Stock BOY$1,184,218CorporateStockBOYAmt
Corporate Stock EOY$1,190,000CorporateStockEOYAmt
Corporate Stock EOYFMV$2,600,980CorporateStockEOYFMVAmt
Other Investments BOY$214,594OtherInvestmentsBOYAmt
Other Investments EOY$214,700OtherInvestmentsEOYAmt
Other Investments EOYFMV$261,000OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,531,182TotalAssetsBOYAmt
Total Assets EOY$1,508,081TotalAssetsEOYAmt
Total Assets EOYFMV$2,965,361TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$1,531,182CapitalStockBOYAmt
Capital Stock EOY$1,508,081CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$1,531,182TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,508,081TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,531,182TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,508,081TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,531,182TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$23,101ExcessRevenueOverExpensesAmt
Subtotal$1,508,081SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,508,081TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVARIOUS CHARLES SCHWAB 6979-8749PropertyDesc
How AcquiredPHowAcquiredCd
Acquired2010-01-01AcquiredDt
Sold2023-12-31SoldDt
Gross Sales Price$482,330GrossSalesPriceAmt
Cost Or Other Basis$286,264CostOrOtherBasisAmt
Gain Or Loss$196,066GainOrLossAmt
Gains Minus Excess Or Losses$196,066GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$196,066CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,154InvestmentIncomeExciseTaxAmt
Subtotal$3,154SubtotalAmt
Tax Based On Investment Income$3,154TaxBasedOnInvestmentIncomeAmt
Tax Due$3,154TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Daniel Bruzgo CPABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2078747701PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1163 Fore StAddressLine1Txt
CityPortlandCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04101ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
John P Flynn
10 Wyndegate DriveKennebunkME04043Trustee10.00$0
Martha Flynn
25 Days Mill RoadKennebunkME04043Trustee1.00$0
Isabel F Lescure
PO BOX 1729KennebunkportME04046Trustee1.00$0
Elisabeth F Roberts
5 Squirrel LaneKennebunkME04043Trustee1.00$0
Mary F Woodman
15 Northwood DriveKennebunkportME04046Trustee1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$2,852,040AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$117,870AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,969,910TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$2,969,910AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$44,549CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,925,361NetVlNoncharitableAssetsAmt
Minimum Investment Return$146,268MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$146,268MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,154TaxBasedOnInvestmentIncomeAmt
Total Tax$3,154TotalTaxAmt
Distributable Before Adj$143,114DistributableBeforeAdjAmt
Distributable Before Ded$143,114DistributableBeforeDedAmt
Distributable As Adjusted$143,114DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$250,000ExpensesAndContributionsAmt
Qualifying Distributions$250,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$143,114DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$55,241ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$83,617ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$65,595ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$96,853ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$301,306TotalExcessDistributionCyovAmt
Qualifying Distributions$250,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$143,114AppliedToCurrentYearAmt
Remaining Distri From Corpus$106,886RemainingDistriFromCorpusAmt
Total Corpus$408,192TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$408,192ExcessDistriCyovToNextYrAmt
Excess From Year4$55,241ExcessFromYear4Amt
Excess From Year3$83,617ExcessFromYear3Amt
Excess From Year2$65,595ExcessFromYear2Amt
Excess From Year1$96,853ExcessFromYear1Amt
Excess From Current Year$106,886ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line110 WYNDEGATE DRAddressLine1Txt
CityKENNEBUNKCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04043ZIPCd
FieldValueIRS element (for citing)
Form And Info And MaterialsWRITTEN FORMAT, US MAIL. VERIFICATION OF IRS APPROVED 501(C)(3) STATUS. DESCRIPTION OF NON PROFIT AND HOW IT BENEFITS PUBLIC. NAMES OF OFFICERS AND DIRECTORS.FormAndInfoAndMaterialsTxt
Submission DeadlinesDECEMBER 31 YEAR ENDSubmissionDeadlinesTxt
Restrictions On AwardsMUST MEET IRS APPROVED 501(C)(3) PURPOSE. NO POLITICAL ACTIVITIES OR PURPOSES ALLOWED FOR USE OF FUNDS.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (33 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Town of Kennebunk Fuel Fund
MAIN STKennebunkME04043NONEPCDONATION$5,000
KEMS
MAINKennebunkME04043NONEPCDONATION$5,000
Town of Kennebunkport Fuel Fund
MAINKennebunkportME04046NONEPCDONATION$5,000
Town of Kennebunkport Food Pantry
MAINKennebunkportME04046NONEPCDONATION$5,000
Town of Kennebunkport Visiting Nurs
MAINKennebunkportME04046NONEPCDONATION$12,500
Center for Wildlife
RT 1YorkME03909NONEPCDONATION$5,000
Town of Kennebunk Fire Rescue
01-6000221KENNEBUNKME04046NONEPCDONATION$2,500
Boothbay Region Land Trust
01-0371869Boothbay HarborME04538NONEPCDONATION$5,000
LifeFlight
1 Medical Center DriveBiddefordME04005NONEPCDONATION$7,500
Camp Kita
114 Pine Treet Camp RdRomeME04963NONEPCDONATION$6,500
Maine Coast Heritage Trust
1 Bowdoin Mill Island 201TopshamME04086NONEPCDONATION$5,000
Maine Woods Forever
PO Box 512OaklandME04963NONEPCDONATION$5,000
Equine Rescue
35-2384830UNKNOWNME04101NONEPCDONATION$5,000
Dempsey Centers FOR CANCER
82-1547129LEWISTONME04240NONEPCDONATION$10,000
Kennebunk High School
MAIN StKENNEBUNKME04043NONEPCDONATION$25,000
Robie Foundation
PO BOX 1534SCARBOROUGHME04070NONEPCDONATION$10,000
Kennebunk Land Trust
Main StKennebunkME04043NONEPCDONATION$2,500
Saco River Wildlife Center
81-4919023LimingtonME04049NONEPCDONATION$8,000
Community Outreach Services
19 Park StreetKennebunkME04043NONEPCDONATION$5,000
Oguinquit Playhouse
10 Main StreetOguinquitME03907NONEPCDONATION$10,000
Maine State Society Protection Anim
PO Box 10S WindhamME04082NONEPCDONATION$20,000
Maine Paws for Veterans
675 Old Portland RdBiddefordME04086NONEPCDONATION$3,000
Safe Haven Animal Rescue
1420 Post RdWellsME04090NONEPCPRIVATE FOUNDATION$8,000
Master Christian School
Main StKennebunkME04043NONEPCDONATION$7,000
Squirrel Island Preservation Founda
Squirrel Island RDSouthportME04576NONEPCPRIVATE FOUNDATION$5,000
Peace Ridge Sanctuary
1111 Littlefield RdBrooksME04921NONEPCPRIVATE FOUNDATION$5,000
Animal Help Kerry
MAIN STKENNEBUNKME04043NONEPCPRIVATE FOUNDATION$3,000
St Brigid School
695 Stevens AvePortlandME04103NONEPCDONATION$15,000
CS3
Main StKennebunkME04043NONEPCDONATION$15,000
Middle School of the Kennebunks
60 Thompson RoadKennebunkME04043NONEPCDONATION$12,500
Turtle Mountain Animal Rescue
PO Box 896RollaND58367NONEPCDONATION$6,000
Boy Scouts of America
146 Plains RoadRaymondME04071NONEPCDONATION$3,000
Service Dog Strong
10 Stacys WayDenmarkME04022NONEPCDONATION$3,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$250,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$48,646ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$196,066RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$48,646ExclusionAmt
Related Or Exempt Function Incm$196,066RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$244,712TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEquitiesStockNm
EOY Book Value$1,190,000EOYBookValueAmt
EOYFMV$2,600,980EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
EXCHANGE TRADED FDSAT COST$125,500$128,000
EQUITY FUNDSAT COST$58,200$70,000
REITAT COST$31,000$63,000

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment FeesCategoryTxt
Amt$17,813Amt
Net Investment Income$17,813NetInvestmentIncomeAmt
Adjusted Net Income$17,813AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Comments

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