3 SONS FOUNDATION INC: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
3 SONS FOUNDATION INC (EIN 45-0645135)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-08-05
IRS object ID
201622189349100317
Schema version
2015v2.1
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)
Return2016-08-05T12:56:51-07:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J L Hofmann & Associates PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1420 S Dixie Hwy Ste 4BAddressLine1Txt
CityCoral GablesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33146ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN450645135EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line13 Sons Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name Control3SONBusinessNameControlTxt
Phone3059894884PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15401 Maggiore StAddressLine1Txt
CityMiamiCityNm
State AbbreviationFLStateAbbreviationCd
ZIP331462847ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSE SEGRERAPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3059894884PhoneNum
Signature2016-08-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN L HOFMANNPreparerPersonNm
Phone3056660024PhoneNum
Preparation2016-08-05PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-12-15 16:53:06ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$239,427FMVAssetsEOYAmt
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$543InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$543InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$6,590DividendsRevAndExpnssAmt
Dividends Net Invst Incm$6,590DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$1,885NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$103,828GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$1,940OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$7,188TotalRevAndExpnssAmt
Total Net Invst Incm$7,133TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,550AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,550AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$81OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$81OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,631TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,631TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$25,575ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$25,575ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$27,206TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,631TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$25,575TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$20,018ExcessRevenueOverExpensesAmt
Net Investment Income$5,502NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$164,701SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$179,292SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$179,292SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$98,700OtherInvestmentsBOYAmt
Other Investments EOY$60,135OtherInvestmentsEOYAmt
Other Investments EOYFMV$60,135OtherInvestmentsEOYFMVAmt
Total Assets BOY$263,401TotalAssetsBOYAmt
Total Assets EOY$239,427TotalAssetsEOYAmt
Total Assets EOYFMV$239,427TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$263,401UnrestrictedBOYAmt
Unrestricted EOY$239,427UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$263,401TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$239,427TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$263,401TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$239,427TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$263,401TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$20,018ExcessRevenueOverExpensesAmt
Other Increases-$3,956OtherIncreasesAmt
Subtotal$239,427SubtotalAmt
Tot Net Ast Or Fund Balances EOY$239,427TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtDepreciationDepreciationAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtFMV As Of123169FMVAsOf123169AmtAdjusted Basis As Of123169AdjustedBasisAsOf123169AmtExcess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
Earthlink IncP2012-11-292015-08-25$70,408$0$71,416-$1,008$0$0$0-$1,008
Earthlink IncP2012-11-292015-06-15$33,420$0$34,298-$878$0$0$0-$878
FieldValueIRS element (for citing)
Capital Gain Net Income-$1,886CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Adjusted Qlfy Distri Yr1$27,880AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$268,730NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.103747DistributionYr1Rt
Adjusted Qlfy Distri Yr2$61,077AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$296,484NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.206004DistributionYr2Rt
Adjusted Qlfy Distri Yr3$62,184AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$354,883NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.175224DistributionYr3Rt
Total Distribution0.484975TotalDistributionRt
Average Distribution0.161658AverageDistributionRt
Net Vl Noncharitable Assets$249,717NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$40,369AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$55NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$40,424AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$25,575QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$110InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$110SubtotalAmt
Tax Based On Investment Income$110TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid$0OriginalReturnTaxPaidAmt
Tax Due$110TaxDueAmt
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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
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 BooksJOSE SEGRERAIndividualWithBooksNm
Phone3059894884PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line15401 Maggiore StAddressLine1Txt
CityCoral GablesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP331462847ZIPCd
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JOSE SEGRERA
5401 Maggiore StCoral GablesFL33146President1.00$0$0$0
ELAINE SEGRERA
5401 Maggiore StCoral GablesFL33146Secretary1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$85,175AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$168,345AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$253,520TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$253,520AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,803CashDeemedCharitableAmt
Net Vl Noncharitable Assets$249,717NetVlNoncharitableAssetsAmt
Minimum Investment Return$12,486MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$12,486MinimumInvestmentReturnAmt
Tax Based On Investment Income$110TaxBasedOnInvestmentIncomeAmt
Total Tax$110TotalTaxAmt
Distributable Before Adj$12,376DistributableBeforeAdjAmt
Distributable Before Ded$12,376DistributableBeforeDedAmt
Distributable As Adjusted$12,376DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$25,575ExpensesAndContributionsAmt
Qualifying Distributions$25,575QualifyingDistributionsAmt
Adjusted Qualifying Distri$25,575AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$12,376DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$34,184ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$46,399ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$14,565ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$95,148TotalExcessDistributionCyovAmt
Qualifying Distributions$25,575QualifyingDistributionsAmt
Applied To Current Year$12,376AppliedToCurrentYearAmt
Remaining Distri From Corpus$13,199RemainingDistriFromCorpusAmt
Total Corpus$108,347TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$108,347ExcessDistriCyovToNextYrAmt
Excess From Year3$34,184ExcessFromYear3Amt
Excess From Year2$46,399ExcessFromYear2Amt
Excess From Year1$14,565ExcessFromYear1Amt
Excess From Current Year$13,199ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJOSE SEGRERAContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJOSE SEGRERARecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line15401 Maggiore StAddressLine1Txt
CityCoral GablesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33146ZIPCd
FieldValueIRS element (for citing)
Recipient Phone3059894884RecipientPhoneNum
Form And Info And MaterialsSEE ATTACHED STATEMENTFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Little Help Inc
288 Clayton Street Suite 202DenverCO80206PCSupportFoundationCharitable$6,575
University of Miami
1320 S Dixie HighwayCoral GablesFL33124PCSupportFoundationEducational$12,500
American Heart Association
2600 SW 3rd Avenue 900MiamiFL33129OCSupportFoundationCharitable$200
Ransom Everglades
2045 South Bayshore DrCoconut GroveFL33133PCSupportFoundationEducational$5,000
The SEED School of Miami
8004 NW 154th Street 389Miami GardensFL33016PCSupportFoundationEducational$1,300
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$25,575TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$543ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$6,590ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$1,885ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$5,248ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$5,248TotalIncomeProducingActyAmt

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)
CategoryJ L Hofmann & Associates AccountingCategoryTxt
Amt$1,550Amt
Net Investment Income$1,550NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtBasis MethodBasisMethodTxtTotal NetTotalNetAmt
Earthlink Inc2012-11Purchased2015-08$70,408$71,415Cost-$1,007
Earthlink Inc2012-11Purchased2015-06$33,420$34,298-$878

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

FieldValueIRS element (for citing)
Form And Line ReferencePart XV Submission InformationFormAndLineReferenceDesc
Medium ExplanationB. THE FORM IN WHICH APPLICATIONS SHOULD BE SUBMITTED AND INFORMATION AND MATERIALS THEY SHOULD INCLUDE: REQUESTS FOR CONTRIBUTIONS SHOULD BE SUBMITTED IN WRITING AND SHOULD INCLUDE A BRIEF HISTORY OF THE ORGANIZATION, A CURRENT LIST OF MEMBERS OF THE BOARD OF DIRECTORS AND SENIOR EXECUTIVES, THE CURRENT ANNUAL BUDGET, THE ENTITY'S PERCENT OF MANAGEMENT/ADMINISTRATION COSTS TO DOLLARS DISTRIBUTED, THE PROPOSED USE OF THE REQUESTED FUNDS AND THE AMOUNT OF THE REQUEST. FURTHER, THE FOUNDATION WILL REQUIRE A COPY OF THE ORGANIZATION'S TAX EXEMPT CERTIFICATE.MediumExplanationTxt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemRackspace HostingCategoryOrItemTxt
Book Value$60,135BookValueAmt
EOYFMV$60,135EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBank service feesDesc
Revenue And Expenses Per Books$81RevenueAndExpensesPerBooksAmt
Net Investment Income$81NetInvestmentIncomeAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescRefund of 2011 Taxes PaidDesc
Revenue And Expenses Per Books$1,940RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUnrealized gains on investmentsDesc
Amt-$3,956Amt

Comments

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