MANKINS FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MANKINS FAMILY FOUNDATION (EIN 20-8042825)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-03-07
IRS object ID
202500669349100025
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)
Return2025-03-07T17:05:09-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN922731054PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Matt Reese CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12173 Salk Avenue Suite 250AddressLine1Txt
CityCarlsbadCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92008ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN208042825EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MANKINS FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMANKBusinessNameControlTxt
Phone8054895536PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11005 EL CAMINO REALAddressLine1Txt
CityARROYO GRANDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93420ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBLAIR B MANKINSPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-03-07SignatureDt
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 PersonJ Steven Pressley CPAPreparerPersonNm
PTINP01260266PTIN
Phone8054817474PhoneNum
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$0FMVAssetsEOYAmt
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$1,352InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,352InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$1,352InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$14,617DividendsRevAndExpnssAmt
Dividends Net Invst Incm$14,617DividendsNetInvstIncmAmt
Dividends Adj Net Incm$14,617DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$13,951NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$196,977GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$13,951CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$29,920TotalRevAndExpnssAmt
Total Net Invst Incm$29,920TotalNetInvstIncmAmt
Total Adj Net Incm$15,969TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,302AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$192OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$171TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$61OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,726TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$19,206ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$19,206ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$20,932TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$19,206TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$8,988ExcessRevenueOverExpensesAmt
Net Investment Income$29,920NetInvestmentIncomeAmt
Adjusted Net Income$15,969AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$4,554CashBOYAmt
Cash EOY$8,631CashEOYAmt
Sav And Temp Cash Invst BOY$2,830SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$4,160SavAndTempCashInvstEOYAmt
US Government Obligations BOY$50,654USGovernmentObligationsBOYAmt
Other Investments BOY$329,733OtherInvestmentsBOYAmt
Other Investments EOY$383,968OtherInvestmentsEOYAmt
Total Assets BOY$387,771TotalAssetsBOYAmt
Total Assets EOY$396,759TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$387,771RetainedEarningBOYAmt
Retained Earning EOY$396,759RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$387,771TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$396,759TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$387,771TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$396,759TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$387,771TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$8,988ExcessRevenueOverExpensesAmt
Subtotal$396,759SubtotalAmt
Tot Net Ast Or Fund Balances EOY$396,759TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (15 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
52000 US TREASURY BILLP2023-09-252024-03-21$50,654$50,654
102.920 VANGUARD TREASURY MONEY MARKETP2023-09-012024-08-12$103$103
25010 FIDELITY INVT TREASURY ONLYP2022-12-302024-08-01$25,010$25,010
7500 FIDELITY INVT TREASURY ONLYP2022-12-302024-08-12$7,500$7,500
49800 FIDELITY INVT TREASURY ONLYP2022-12-302024-12-03$49,800$49,800
1898.790 VANGUARD TREASURY MONEY MARKETP2020-03-132024-08-12$1,899$1,899
99 FIRST TRUST HEALTHCAREP2023-05-052024-01-26$10,188$10,722-$534-$534
134 GLOBAL X COPPER MINERS ETFP2023-05-052024-01-26$4,883$5,367-$484-$484
75 ISHARES CORE DIVIDEND GROWTH ETFP2024-08-122024-11-27$4,852$4,406$446$446
5 VANGUARD SMALL CAP ETFP2024-08-122024-11-27$1,299$1,092$207$207
8871.870 FEDERATED HERMES US TREASURY CASHP2023-10-032024-08-12$8,872$8,872
22 FIRST TRUST NASDAQ CYBERSECURITY ETFP2017-06-022024-11-27$1,386$490$896$896
10 INVESTCO QQQP2022-10-272024-11-27$5,050$2,730$2,320$2,320
25 ISHARES RUSSELL 1000 GROWTH ETFP2016-04-192024-11-27$9,877$2,530$7,347$7,347
215 ISHARES CORE MSCI EAFE ETFP2016-06-242024-11-27$15,604$11,851$3,753$3,753
FieldValueIRS element (for citing)
Capital Gain Net Income$13,951CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$365NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$416InvestmentIncomeExciseTaxAmt
Subtotal$416SubtotalAmt
Tax Based On Investment Income$416TaxBasedOnInvestmentIncomeAmt
Tax Due$416TaxDueAmt
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 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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1BLAIR MANKINSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8054895536PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11005 EL CAMINO REALAddressLine1Txt
CityARROYO GRANDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93420ZIPCd
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)
PersonBLAIR B MANKINSPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11005 EL CAMINO REALAddressLine1Txt
CityARROYO GRANDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93420ZIPCd
FieldValueIRS element (for citing)
TitlePresidentTitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
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$523,876AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$4,183AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$528,059TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$528,059AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$7,921CashDeemedCharitableAmt
Net Vl Noncharitable Assets$520,138NetVlNoncharitableAssetsAmt
Minimum Investment Return$26,007MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$26,007MinimumInvestmentReturnAmt
Tax Based On Investment Income$416TaxBasedOnInvestmentIncomeAmt
Total Tax$416TotalTaxAmt
Distributable Before Adj$25,591DistributableBeforeAdjAmt
Distributable Before Ded$25,591DistributableBeforeDedAmt
Distributable As Adjusted$25,591DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$19,206ExpensesAndContributionsAmt
Qualifying Distributions$19,206QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$25,591DistributableAsAdjustedAmt
Undistributed Income PY$19,206UndistributedIncomePYAmt
Qualifying Distributions$19,206QualifyingDistributionsAmt
Applied To Year1$19,206AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Undistributed Income CY$25,591UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonMANKINS FAMILY FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11005 EL CAMINO REALAddressLine1Txt
CityARROYO GRANDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93420ZIPCd
FieldValueIRS element (for citing)
Recipient Phone8054895536RecipientPhoneNum
Form And Info And MaterialsAN APPLICATION SHOULD BE MADE IN WRITING. A LETTER EXPLAINING THE INTENDED USE OF THE FUNDS IS REQUIRED.FormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsTHERE ARE NO RESTRICTIONS ON AWARDS. HOWEVER, THE AMOUNTS OF THE AWARDS ARE DETERMINED BY THE MANAGERS OF THE TRUST BASED ON NEEDS AND INRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
FIVE CITIES CHRISTIAN WOMEN
PO BOX 756GROVER BEACHCA93483NONE501(C)(3)PROVIDE SUPPORT TO FEED THE HUNGRY$5,000
THE LAND CONSERVANCY OF SLO CO
PO BOX 12206SAN LUIS OBISPOCA93406NONE501(C)(3)PRESERVE CALIFORNIA RANGELAND SUPPORT$4,206
AMERICAN LEGION POST 136
417 ORCHARDARROYO GRANDECA93420NONEN/APROVIDE SUPPORT TO LOCAL VETERANS ORGANIZATION$5,000
PORT SAN LUIS LIGHTHOUSE
1 LIGHTHOUSE RDAVILA BEACHCA93424N/AN/AGENERAL SUPPORT OF HISTORICAL EDUCATIONAL ACTIVITIES$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$19,206TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,352ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$14,617ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$13,951RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$15,969ExclusionAmt
Related Or Exempt Function Incm$13,951RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$29,920TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,302Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (23 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmt
G. SACHS BANK USA S&P 500 INDEX LKD-7307AT COST
VANGARD TREASURY MONEY MARKET INVESTORAT COST
DISCOVER BANK GREENWOOD DE CDAT COST
GUARDANT HLTH INC SR NOTE CONVAT COST$51,305
FIDELITY INVT TREASURY ONLY SELECT CLAT COST$143,624
INVESTCO QQQ ETFAT COST$19,382
ISHARES DIVIDEND GROWTH EFTAT COST$27,726
SECTOR FINANCIAL SELECT SECTOR SPDR ETFAT COST
FIRST TRUST HEALTHCARE ALPHADEX ETFAT COST
FIRST TRUST NASDAQ CYBERSECURITY ETFAT COST
GLOBAL X COPPER MINERS ETF NEWAT COST
VANECK URANIUM + NUCLEAR ENERGYAT COST$17,921
ISHARES RUSSELL 1000 GROWTH ETFAT COST$9,209
ISHARES EDGE MSCI MIN VOLATILITY EAFE ETAT COST
ISHARES CORE MSCI EAFE ETFAT COST
SPDR S&P 500 ETFAT COST$43,166
SPDR S&P MID CAP 400 ETFAT COST$17,295
VANGUARD SMALL CAP ETFAT COST$17,610
EFT MANAGERS ETFMG PRIME CYBER SECAT COST
FIRST TRUST NASDAQ CYBERSECURITY ETFAT COST$3,204
ISHARES GLOBAL CLEAN ENERGY ETFAT COST
FEDERATED HERMES US TREASURY CASH RESERVAT COST
VANGUARD ENERGY ETFAT COST$33,526

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BANK SERVICE CHARGES$10
FILING FEE$51

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryPROFESSIONAL FEESCategoryTxt
Amt$192Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL INCOME TAXESCategoryTxt
Amt$171Amt

Comments

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