ATSINGER FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ATSINGER FAMILY FOUNDATION (EIN 77-0460697)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-29
IRS object ID
202531499349100823
Schema version
2024v5.0
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)
Return2025-05-29T16:41:17-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475278347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ALLISON & GIBB LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line131351 VIA COLINAS STE 202AddressLine1Txt
CityWESTLAKE VILLAGECityNm
State AbbreviationCAStateAbbreviationCd
ZIP913624561ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770460697EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ATSINGER FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlATSIBusinessNameControlTxt
Phone8059870400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1855 AVIATION DRIVEAddressLine1Txt
CityCAMARILLOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93010ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEDWARD G ATSINGER IIIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8059870400PhoneNum
Signature2025-05-19SignatureDt
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 PersonLISA A ALLISONPreparerPersonNm
PTINP01971329PTIN
Phone8183946689PhoneNum
Preparation2025-05-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$787,834FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$320,813ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$1,387InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,387InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$1,580DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,580DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$120,909NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$210,784GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$120,909CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$444,689TotalRevAndExpnssAmt
Total Net Invst Incm$123,876TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$5,100AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$5,100AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$6,775TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$50TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$112OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$112OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$11,987TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$5,262TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$226,664ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$226,664ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$238,651TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$231,926TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$206,038ExcessRevenueOverExpensesAmt
Net Investment Income$123,876NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$2,018CashBOYAmt
Cash EOY$21,192CashEOYAmt
Cash EOYFMV$21,192CashEOYFMVAmt
Sav And Temp Cash Invst BOY$176,111SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$132,037SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$132,037SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$352,009CorporateStockBOYAmt
Corporate Stock EOY$634,605CorporateStockEOYAmt
Corporate Stock EOYFMV$634,605CorporateStockEOYFMVAmt
Total Assets BOY$530,138TotalAssetsBOYAmt
Total Assets EOY$787,834TotalAssetsEOYAmt
Total Assets EOYFMV$787,834TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$530,138NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$787,834NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$530,138TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$787,834TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$530,138TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$787,834TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$530,138TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$206,038ExcessRevenueOverExpensesAmt
Other Increases$51,658OtherIncreasesAmt
Subtotal$787,834SubtotalAmt
Tot Net Ast Or Fund Balances EOY$787,834TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
ALEX BROWN RAYMOND JAMESD2013-06-202024-05-13$154,579$37,399$117,180$117,180
RBCP2023-06-232024-04-24$7,886$13,119-$5,233-$5,233
RBCP2023-06-232024-11-08$48,319$39,357$8,962$8,962
FieldValueIRS element (for citing)
Capital Gain Net Income$120,909CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$3,729NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,722InvestmentIncomeExciseTaxAmt
Subtotal$1,722SubtotalAmt
Tax Based On Investment Income$1,722TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$5,068EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$5,068TotalPaymentsAndCreditsAmt
Overpayment$3,346OverpaymentAmt
Applied To ES Tax$3,346AppliedToESTaxAmt

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
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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
Individual With BooksBRIAN J COUNSILIndividualWithBooksNm
Phone8053899301PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1855 AVIATION DRIVEAddressLine1Txt
CityCAMARILLOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93010ZIPCd
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
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
EDWARD G ATSINGER III
855 AVIATION DRIVECAMARILLOCA93010PRESIDENT0.50$0$0$0
MONA ATSINGER
855 AVIATION DRIVECAMARILLOCA93010VICE PRESIDE0.50$0$0$0
BRIAN J COUNSIL
855 AVIATION DRIVECAMARILLOCA93010CFO0.50$0$0$0
KATRINA M ATSINGER
855 AVIATION DRIVECAMARILLOCA93010ASSISTANT TR0.50$0$0$0
EDWARD C ATSINGER
855 AVIATION DRIVECAMARILLOCA93010DIRECTOR0.50$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$514,464AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$177,298AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$691,762TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$691,762AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$10,376CashDeemedCharitableAmt
Net Vl Noncharitable Assets$681,386NetVlNoncharitableAssetsAmt
Minimum Investment Return$34,069MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$34,069MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,722TaxBasedOnInvestmentIncomeAmt
Total Tax$1,722TotalTaxAmt
Distributable Before Adj$32,347DistributableBeforeAdjAmt
Distributable Before Ded$32,347DistributableBeforeDedAmt
Distributable As Adjusted$32,347DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$231,926ExpensesAndContributionsAmt
Qualifying Distributions$231,926QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$32,347DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$56,467ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$203,398ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$175,719ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$145,819ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$72,693ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$654,096TotalExcessDistributionCyovAmt
Qualifying Distributions$231,926QualifyingDistributionsAmt
Applied To Current Year$32,347AppliedToCurrentYearAmt
Remaining Distri From Corpus$199,579RemainingDistriFromCorpusAmt
Total Corpus$853,675TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$56,467ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$797,208ExcessDistriCyovToNextYrAmt
Excess From Year4$203,398ExcessFromYear4Amt
Excess From Year3$175,719ExcessFromYear3Amt
Excess From Year2$145,819ExcessFromYear2Amt
Excess From Year1$72,693ExcessFromYear1Amt
Excess From Current Year$199,579ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerEDWARD G MONA ATSINGER IIIContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CORNWALL ALLIANCE FOR STEWARDSHIP
875 W POPLAR AVE23-284CERVILLETN38017NONEPCGENERAL OPERATING SUPPORT$21,000
FIX USA
800 KIMBERTON RD M13PHOENIXVILLEPA19460NONEPCGENERAL OPERATING SUPPORT$5,000
ROCKBRIDGE ACADEMY
680 EVERGREENCROWNSVILLEMD21032NONEPCGENERAL OPERATING SUPPORT$10,664
OAKS CHRISTIAN ACADEMY
31749 LA TIENDA DRWESTLAKE VILLAGECA91362NONEPCGENERAL OPERATING SUPPORT$70,000
WILLIAM BLACKSTONE SCHOOL OF LAW
2200 N GRAND AVESANTA ANACA92705NONEPCGENERAL OPERATING SUPPORT$25,000
BEACON HILL ACADEMY
2304 ANTONIO AVECAMARILLOCA93010NONEPCGENERAL OPERATING SUPPORT$30,000
RONALD REAGAN PRESIDENTIAL INST
40 PRESIDENTIAL DRIVESIMI VALLEYCA93065NONEPCGENERAL OPERATING SUPPORT$25,000
CBMW INC
2825 LEXINGTON RD-BOX 848LOUISVILLEKY40280NONEPCGENERAL OPERATING SUPPORT$40,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$226,664TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,387ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,580ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$120,909ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$123,876ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$123,876TotalIncomeProducingActyAmt

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 PersonEDWARD G ATSINGER IIIContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line14880 SANTA ROSA RD 300AddressLine1Txt
CityCAMARILLOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93012ZIPCd
FieldValueIRS element (for citing)
Total Contributions$320,813TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (4 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
1APPLE (APPL): 650 SHARES$117,9232024-02-28
1ALPHABET-CLASS C(GOOG): 500 SHAR$85,4502024-05-13
1AMAZON (AMZN): 500 SHARES$92,1502024-06-07
1SALESFORCE (CRM): 100 SHARES$25,2902024-08-30

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$5,100Amt
Disbursements Charitable Prps$5,100DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (6 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
TESLA INC
ALPHABET INC CLASS C$334,222$334,222
ALPHABET INC CLASS A$94,650$94,650
AMAZON COM$109,695$109,695
APPLE INCORPORATED$62,605$62,605
SALESFORCE INCORPORATED$33,433$33,433

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES$24$24
MISCELLANEOUS$88$88

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail (2 entries)

DescDescAmtAmt
DIFFERENCE BETWEEN FMV & COST AT 12/31/23$14,244
UNREALIZED GAIN$37,414

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXCISE TAXES$6,725
STATE FILING FEES$50$50

Comments

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