BARNEY II FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
BARNEY II FOUNDATION (EIN 36-3434490)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-06-30
IRS object ID
202321819349100117
Schema version
2022v5.0
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)
Return2023-06-30T09:41:27-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN844107940PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PBG Financial Services PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1666 Dundee Rd Ste 401AddressLine1Txt
CityNorthbrookCityNm
State AbbreviationILStateAbbreviationCd
ZIP60062ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363434490EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BARNEY II FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBARNBusinessNameControlTxt
Phone8475942399PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12929 DENTON COURTAddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM REICHARDT JRPersonNm
Person TitlePresidentPersonTitleTxt
Signature2023-06-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWILLIAM REICHARDTPersonFirstNm
Person LastJRPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVE SILBERMANPreparerPersonNm
PTINP00362034PTIN
Phone8472911400PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$584,898ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$7,049DividendsRevAndExpnssAmt
Dividends Net Invst Incm$7,049DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$71,220NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$776,687GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$71,220CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$200OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$663,367TotalRevAndExpnssAmt
Total Net Invst Incm$78,269TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$5,740AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$5,740AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$5,740AccountingFeesChrtblPrpsAmt
Interest Rev And Expnss$923InterestRevAndExpnssAmt
Interest Dsbrs Chrtbl$923InterestDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$800TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$800TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$3,967OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$2,505OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$1,462OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$11,430TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$8,245TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$8,925TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$334,202ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$334,202ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$345,632TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$8,245TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$343,127TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$317,735ExcessRevenueOverExpensesAmt
Net Investment Income$70,024NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$18,924CashBOYAmt
Cash EOY$58,604CashEOYAmt
Sav And Temp Cash Invst BOY$448SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$395,807SavAndTempCashInvstEOYAmt
Rcvbl From Officers BOY$185RcvblFromOfficersBOYAmt
Rcvbl From Officers EOY$185RcvblFromOfficersEOYAmt
Corporate Stock BOY$138,626CorporateStockBOYAmt
Other Investments BOY$50,176OtherInvestmentsBOYAmt
Other Investments EOY$44,314OtherInvestmentsEOYAmt
Land Bldg Equip Cost Or Other Bss$1,921LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,920LandBldgEquipAccumDeprecAmt
Land BOY$1LandBOYAmt
Land EOY$1LandEOYAmt
Other Assets BOY$5,000OtherAssetsBOYAmt
Other Assets EOY$5,000OtherAssetsEOYAmt
Total Assets BOY$213,360TotalAssetsBOYAmt
Total Assets EOY$503,911TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Accounts Payable BOY$127AccountsPayableBOYAmt
Other Liabilities BOY$164,287OtherLiabilitiesBOYAmt
Other Liabilities EOY$155,287OtherLiabilitiesEOYAmt
Total Liabilities BOY$164,414TotalLiabilitiesBOYAmt
Total Liabilities EOY$155,287TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$48,946CapitalStockBOYAmt
Capital Stock EOY$348,624CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$48,946TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$348,624TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$213,360TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$503,911TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$48,946TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$317,735ExcessRevenueOverExpensesAmt
Subtotal$366,681SubtotalAmt
Other Decreases$18,057OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$348,624TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
FIDELITYP2000-01-012022-12-31$769,824$705,467$64,357$64,357
LONG TERM GAIN - K-1 CREATION INVEST.SOCP$6,863$6,863$6,863
FieldValueIRS element (for citing)
Capital Gain Net Income$71,220CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$973InvestmentIncomeExciseTaxAmt
Subtotal$973SubtotalAmt
Tax Based On Investment Income$973TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$1,600ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$1,600TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$45EsPenaltyAmt
Overpayment$582OverpaymentAmt
Applied To ES Tax$582AppliedToESTaxAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
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 Line1WILLIAM REICHARDT JRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8475942399PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12929 DENTON COURTAddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
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

FieldValueIRS element (for citing)
PersonWILLIAM REICHARDT JRPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12929 DENTON COURTAddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
FieldValueIRS element (for citing)
TitlePresidentTitleTxt
Average Hrs Per Wk Devoted To Pos2.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
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$98,512AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$399,808AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$498,320TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$498,320AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$7,475CashDeemedCharitableAmt
Net Vl Noncharitable Assets$490,845NetVlNoncharitableAssetsAmt
Minimum Investment Return$24,542MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$24,542MinimumInvestmentReturnAmt
Tax Based On Investment Income$973TaxBasedOnInvestmentIncomeAmt
Total Tax$973TotalTaxAmt
Distributable Before Adj$23,569DistributableBeforeAdjAmt
Distributable Before Ded$23,569DistributableBeforeDedAmt
Distributable As Adjusted$23,569DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$343,127ExpensesAndContributionsAmt
Qualifying Distributions$343,127QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$23,569DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$211,014ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$230,618ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$184,802ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$155,963ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$187,960ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$970,357TotalExcessDistributionCyovAmt
Qualifying Distributions$343,127QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$23,569AppliedToCurrentYearAmt
Remaining Distri From Corpus$319,558RemainingDistriFromCorpusAmt
Total Corpus$1,289,915TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$211,014ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,078,901ExcessDistriCyovToNextYrAmt
Excess From Year4$230,618ExcessFromYear4Amt
Excess From Year3$184,802ExcessFromYear3Amt
Excess From Year2$155,963ExcessFromYear2Amt
Excess From Year1$187,960ExcessFromYear1Amt
Excess From Current Year$319,558ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSEE STATEMENTRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line12929 DENTON COURTAddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusPFRecipientFoundationStatusTxt
Grant Or Contribution PurposeDONATIONSGrantOrContributionPurposeTxt
Amt$334,202Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$334,202TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$7,049ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$71,220ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Exclusion1ExclusionCd
Exclusion$200ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$78,469ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$78,469TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonWILLIAM REICHARDT JRContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1125 SUMMERHAVEN DRIVE SOUTHAddressLine1Txt
CityEAST SYRACUSECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13057ZIPCd
FieldValueIRS element (for citing)
Total Contributions$584,898TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$5,740Amt
Net Investment Income$5,740NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$5,740DisbursementsCharitablePrpsAmt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp

FieldValueIRS element (for citing)
Category Or ItemMiscellaneousCategoryOrItemTxt
Cost Or Other Basis$1,921CostOrOtherBasisAmt
Accumulated Depreciation$1,920AccumulatedDepreciationAmt
Book Value$1BookValueAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDUE FROM OTHERSDesc
BOY Book Value$5,000BOYBookValueAmt
EOY Book Value$5,000EOYBookValueAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
Descto true up investmentsDesc
Amt$18,057Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
BANK CHARGES$544$544
CREDIT CARD CHARGES$37$37
DUES AND SUBSCRIPTIONS$125$125
FEDERAL INCOME TAX$408$408
K-1 EXPENSES$2,505$2,505
LICENSE AND FEES$10$10
MEALS AND ENTERTAINMENT$256$256
SUPPLIES$82$82

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Revenue And Expenses Per Books$200RevenueAndExpensesPerBooksAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
ANNUITY PAYABLE$84,287$75,287
DUE TO OTHERS$80,000$80,000

Comments

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