CHILDRENS CENTER OF WESTON INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
CHILDRENS CENTER OF WESTON INC (EIN 04-2546540)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-07-15
IRS object ID
202031979349303658
Schema version
2018v3.2
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)
Return2020-07-15T11:27:21-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042578039PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1R A HALL & CO LLC CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1183 STATE STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042546540EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN'S CENTER OF WESTON INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone5083958008PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O BETH PERRYAddressLine1Txt
CityWESTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP024932540ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBETH PERRYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5083958008PhoneNum
Signature2020-06-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIC J HALLPreparerPersonNm
PTINP00303080PTIN
Phone6177233333PhoneNum
Preparation2020-06-30PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.250.42.177IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-30IPDt
IP Tm16:04:34IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdB90429CE6759C6BE07337DDA3065E05289011ACDAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHANG LEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O BETH PERRYAddressLine1Txt
CityWESTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP024932540ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$605,100GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCCWESTON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE AFTER-SCHOOL CARE AND EDUCATIONAL PROGRAMS IN A SAFE, STIMULATING, AND HOME-LIKE ENVIRONMENT IN WHICH CHILDREN IN GRADES K THROUGH 5 WILL FEEL RELAXED AND HAPPY.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee26TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$592,569PYProgramServiceRevenueAmt
CY Program Service Revenue$605,088CYProgramServiceRevenueAmt
PY Investment Income$12PYInvestmentIncomeAmt
CY Investment Income$12CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$592,581PYTotalRevenueAmt
CY Total Revenue$605,100CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$404,761PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$448,468CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$129,271PYOtherExpensesAmt
CY Other Expenses$134,564CYOtherExpensesAmt
PY Total Expenses$534,032PYTotalExpensesAmt
CY Total Expenses$583,032CYTotalExpensesAmt
PY Revenues Less Expenses$58,549PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$22,068CYRevenuesLessExpensesAmt
Total Assets BOY$160,310TotalAssetsBOYAmt
Total Assets EOY$183,778TotalAssetsEOYAmt
Total Liabilities BOY$15,600TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$144,710NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$166,778NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE A SAFE, STIMULATING, AND HOME-LIKE ENVIRONMENT IN WHICH CHILDREN IN GRADES K THROUGH 5 WILL FEEL RELAXED AND HAPPY. WE BELIEVE THEY NEED A NONCOMPETITIVE, SUPPORTIVE SETTING WITH CHOICES OF ACTIVITIES AFTER THEIR SCHOOL DAY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$476,979ExpenseAmt
Revenue$605,088RevenueAmt
DescTHE ORGANIZATION PROVIDES EDUCATIONAL PROGRAMS AND AFTER SCHOOL CARE FOR GRADES K-5.Desc
Total Program Service Expenses$476,979TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee26EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBETH PERRYPersonNm
Phone7818918029PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 ALPHABET LANEAddressLine1Txt
CityWESTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02493ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
KATHLEEN GALLIGAN
DIRECTOR2.00Yes (X)$0$0$0
MARK FERRIS
DIRECTOR2.00Yes (X)$0$0$0
JENNIFER QUEST-STERN
DIRECTOR2.00Yes (X)$0$0$0
TREVOR MACDONALD
DIRECTOR2.00Yes (X)$0$0$0
KRISTY WATKINS
DIRECTOR2.00Yes (X)$0$0$0
COLLEEN CUMMINGS
DIRECTOR2.00Yes (X)$0$0$0
VANITA ARODA
DIRECTOR2.00Yes (X)$0$0$0
SANDIP DATTA
DIRECTOR2.00Yes (X)$0$0$0
BETH PERRY
EXECUTIVE DIRECTOR30.00$67,835$0$2,626Yes (X)
AMY ELAZZOUZI
PRESIDENT5.00$0$0$0Yes (X)
CHANG LEE
TREASURER5.00$0$0$0Yes (X)
LINDSAY QUEZADA
SECRETARY5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$67,835TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,626TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION611710$527,528$527,528
SNACK & WEDNESDAY FEES611710$49,354$49,354
VACATION & NO SCHOOL F611710$23,926$23,926
FIELD TRIP FEES611710$2,420$2,420
FAMILY EVENT FEES611710$1,860$1,860
FieldValueIRS element (for citing)
Total Program Service Revenue$605,088TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12TotalRevenueColumnAmt
Exclusion$12ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$605,100TotalRevenueColumnAmt
Related Or Exempt Func Income$605,088RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$12ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$67,835TotalAmt
Management And General$67,835ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$320,848TotalAmt
Program Services$320,848ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,657TotalAmt
Program Services$6,228ProgramServicesAmt
Management And General$1,429ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$22,405TotalAmt
Program Services$18,223ProgramServicesAmt
Management And General$4,182ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$29,723TotalAmt
Program Services$24,175ProgramServicesAmt
Management And General$5,548ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt
Management And General$8,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,158TotalAmt
Program Services$4,195ProgramServicesAmt
Management And General$963ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,566TotalAmt
Program Services$6,566ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,358TotalAmt
Management And General$13,358ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$30,586TotalAmt
Program Services$30,586ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,262TotalAmt
Program Services$6,027ProgramServicesAmt
Management And General$1,235ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM SUPPLIES & FEES$36,630$36,630
CUSTODIAL, REPAIRS & MA$16,676$16,676
UNEMPLOYMENT ASSISTANCE$3,992$3,247$745
EVENTS$2,415$2,415

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,921TotalAmt
Program Services$1,163ProgramServicesAmt
Management And General$2,758ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$583,032TotalAmt
Program Services$476,979ProgramServicesAmt
Management And General$106,053ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$160,310BOYAmt
EOY$183,778EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$160,310BOYAmt
EOY$183,778EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$15,600BOYAmt
EOY$17,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,600BOYAmt
EOY$17,000EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$144,710BOYAmt
EOY$166,778EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$144,710BOYAmt
EOY$166,778EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$160,310BOYAmt
EOY$183,778EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$22,068ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$605,100TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$605,100RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$605,100TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$583,032TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$583,032ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$583,032TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION FOLLOWS THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES BY ANNUALLY EVALUATING ITS TAX STATUS AND TAX POSITIONS WITH RESPECT TO ITS OPERATIONS AND FINANCIAL POSITION. THE CHILDREN'S CENTER OF WESTON HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES OR UNCERTAIN INCOME TAX PROVISIONS AT JUNE 30, 2019.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE DIRECTOR AND TREASURER REVIEW THE 990 AND THE TREASURER SIGNS THE RETURN. BOARD MEMBERS MAY REVIEW UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR ALL KEY EMPLOYEES ARE APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 18FORM 990 IS AVAILABLE UPON REQUEST AND AVAILABLE THROUGH ONLINE PUBLIC NON PROFIT WEBSITES.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE 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.