BETA

MANIRE FOUNDATION 23-05811: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
MANIRE FOUNDATION 23-05811 (EIN 36-4324349)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-14
IRS object ID
201821349349101502
Schema version
2017v2.2
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)
Return2018-05-14T07:33:15-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN364001728PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JANUS & ASSOCIATES CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12500 S HIGHLAND AVENUE SUITE 370AddressLine1Txt
CityLOMBARDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60148ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN364324349EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE MANIRE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMANIBusinessNameControlTxt
Phone6308580598PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1665 PLUMTREE ROADAddressLine1Txt
CityGLEN ELLYNCityNm
State AbbreviationILStateAbbreviationCd
ZIP60137ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROSS W MANIREPersonNm
Person TitleTrusteePersonTitleTxt
Signature2018-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonThomas R JanusPreparerPersonNm
PTINP00098729PTIN
Phone6306270005PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,967,694FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$97InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$97InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$34,118DividendsRevAndExpnssAmt
Dividends Net Invst Incm$34,118DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$11,027NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$128,272GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$11,027CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$45,242TotalRevAndExpnssAmt
Total Net Invst Incm$45,242TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,828AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$914AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$914AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$917TaxesRevAndExpnssAmt
Taxes Net Invst Incm$892TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$25TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$509OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$494OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$15OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,254TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,300TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$954TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$50,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$50,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$53,254TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,300TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$50,954TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$8,012ExcessRevenueOverExpensesAmt
Net Investment Income$42,942NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$36,843CashBOYAmt
Cash EOY$37,851CashEOYAmt
Cash EOYFMV$37,851CashEOYFMVAmt
Corporate Stock BOY$1,222,372CorporateStockBOYAmt
Corporate Stock EOY$1,409,650CorporateStockEOYAmt
Corporate Stock EOYFMV$1,409,650CorporateStockEOYFMVAmt
Corporate Bonds BOY$522,633CorporateBondsBOYAmt
Corporate Bonds EOY$520,193CorporateBondsEOYAmt
Corporate Bonds EOYFMV$520,193CorporateBondsEOYFMVAmt
Total Assets BOY$1,781,848TotalAssetsBOYAmt
Total Assets EOY$1,967,694TotalAssetsEOYAmt
Total Assets EOYFMV$1,967,694TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$1,781,848CapitalStockBOYAmt
Capital Stock EOY$1,967,694CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$1,781,848TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,967,694TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,781,848TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,967,694TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,781,848TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$8,012ExcessRevenueOverExpensesAmt
Other Increases$193,858OtherIncreasesAmt
Subtotal$1,967,694SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,967,694TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
1300 SHARES GS SHORT DURATION INCOME INSTITUTIONALP2015-01-122017-08-07$13,000$13,103-$103-$103
2508.48 SHARES GS TAX-ADVANTAGED GLOBAL EQUITYP2014-09-092017-08-04$37,000$33,563$3,437$3,437
7625.27 SHARES DFA INTERNATIONAL REAL ESTATEP2016-12-222017-09-29$38,965$35,000$3,965$3,965
1.45 SHARES DFA REAL ESTATE SECURITIES PORTFOLIOP2017-09-282017-09-29$51$51
5.49 SHARES DFA REAL ESTATE SECURITIES PORTFOLIOP2017-03-302017-09-29$193$189$4$4
9.71 SHARES DFA REAL ESTATE SECURITIES PORTFOLIOP2017-06-292017-09-29$342$339$3$3
1036.42 SHARES DFA REAL ESTATE SECURITIES PORTFOLIOP2016-12-222017-09-29$36,461$35,000$1,461$1,461
GOLDMAN SACHS SECURITIES SETTLEMENT CHECKP2010-01-012017-06-15$2,260$2,260$2,260
FieldValueIRS element (for citing)
Capital Gain Net Income$11,027CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$5,433NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$49,824AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,327,066NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.03754DistributionYr1Rt
Adjusted Qlfy Distri Yr2$120,312AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,404,755NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.08565DistributionYr2Rt
Adjusted Qlfy Distri Yr3$119,473AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,477,164NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.08088DistributionYr3Rt
Adjusted Qlfy Distri Yr4$23,068AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,370,391NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.01683DistributionYr4Rt
Adjusted Qlfy Distri Yr5$12AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,217,422NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.00001DistributionYr5Rt
Total Distribution0.220913TotalDistributionRt
Average Distribution0.044183AverageDistributionRt
Net Vl Noncharitable Assets$1,855,982NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$82,003AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$429NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$82,432AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$50,954QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$859InvestmentIncomeExciseTaxAmt
Subtotal$859SubtotalAmt
Tax Based On Investment Income$859TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$657EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$657TotalPaymentsAndCreditsAmt
Tax Due$202TaxDueAmt

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
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateILOrgReportOrRegisterStateCd
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 Line1ROSS W MANIREBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6308580598PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1665 PLUMTREE ROADAddressLine1Txt
CityGLEN ELLYNCityNm
State AbbreviationILStateAbbreviationCd
ZIP601374234ZIPCd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

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
ROSS W MANIRE
665 PLUMTREE ROADGLEN ELLYNIL60137Trustee0.00$0
DEE ANN MANIRE
665 PLUMTREE ROADGLEN ELLYNIL60137Trustee0.00$0
MELISSA A WEBB
4405 HEYWARD LANEINDIANAPOLISIN46250Trustee0.00$0
MICHELLE A MANIRE
16466 BORDEAUX LANEHUNTINGTON BEACHCA92649Trustee0.00$0
ROBERT W MANIRE
1517 N PAULINA STREET 3RCHICAGOIL606222141Trustee0.00$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$1,840,833AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$43,413AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,884,246TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,884,246AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$28,264CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,855,982NetVlNoncharitableAssetsAmt
Minimum Investment Return$92,799MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$92,799MinimumInvestmentReturnAmt
Tax Based On Investment Income$859TaxBasedOnInvestmentIncomeAmt
Total Tax$859TotalTaxAmt
Distributable Before Adj$91,940DistributableBeforeAdjAmt
Distributable Before Ded$91,940DistributableBeforeDedAmt
Distributable As Adjusted$91,940DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$50,954ExpensesAndContributionsAmt
Qualifying Distributions$50,954QualifyingDistributionsAmt
Adjusted Qualifying Distri$50,954AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$91,940DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$32,636ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$51,540ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$84,176TotalExcessDistributionCyovAmt
Qualifying Distributions$50,954QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$50,954AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$40,986ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$40,986ExcessDistributionCyovAppCYAmt
Total Corpus$43,190TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$43,190ExcessDistriCyovToNextYrAmt
Excess From Year2$43,190ExcessFromYear2Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerROSS W MANIREContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonNORTHWESTERN MEDICINERecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line10S050 WINFIELD ROAD SUITE 200AddressLine1Txt
CityWINFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60190ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeADVOCACYGrantOrContributionPurposeTxt
Amt$50,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$50,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$97ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$34,118ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$11,027ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$45,242ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$45,242TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryJANUS & ASSOCIATESCategoryTxt
Amt$1,828Amt
Net Investment Income$914NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$914DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
GOLDMAN SACHS$494$494
NORTHERN TRUST$15$15

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescNON-DIVIDEND DISTRIBUTIONDesc
Amt$108Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FOREIGN INCOME TAXES$892$892
SECRETARY OF STATE$10$10
STATE OF IL ANNUAL FILING FEES$15$15

Comments

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