BETA

BEMAK 2014 FAMILY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BEMAK 2014 FAMILY FOUNDATION (EIN 47-6379093)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202611349349101541
Schema version
2025v4.1
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)
Return2026-05-14T11:40:06-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112479096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S ADELSBERG & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1280 NORTHERN BLVDAddressLine1Txt
CityGREAT NECKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11021ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN476379093EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEMAK 2014 FAMILY FOUNDATIONBusinessNameLine1Txt
Business Name Line2SULLMAN AND NANCY BEMAK TTEEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBEMABusinessNameControlTxt
Phone7183758300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1160 RIVERSIDE BLVD 19AAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10069ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSULLMAN BEMAKPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7183758300PhoneNum
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVE ADELSBERGPreparerPersonNm
PTINP00214432PTIN
Phone5165041313PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$62,912FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$380DividendsRevAndExpnssAmt
Dividends Net Invst Incm$380DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$30,459NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$54,169GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$30,459CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$30,839TotalRevAndExpnssAmt
Total Net Invst Incm$30,839TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Taxes Rev And Expnss$164TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$164TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$18,032ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$18,032ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$18,196TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$18,032TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$12,643ExcessRevenueOverExpensesAmt
Net Investment Income$30,839NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$26,813SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$39,456SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$62,912SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$26,813TotalAssetsBOYAmt
Total Assets EOY$39,456TotalAssetsEOYAmt
Total Assets EOYFMV$62,912TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$26,813RetainedEarningBOYAmt
Retained Earning EOY$39,456RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$26,813TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$39,456TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$26,813TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$39,456TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$26,813TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$12,643ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$39,456SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$39,456TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
25 SHS NVIDIA CORPD2025-03-072025-08-25$4,509$2,771$1,738$1,738
15 SHS NVIDIA CORPD2025-03-072025-10-28$2,906$1,663$1,243$1,243
5 SHS META PLATFORMS INCD2021-01-112025-01-28$3,398$1,285$2,113$2,113
5 SHS META PLATFORMS INCD2021-01-112025-02-06$3,584$1,285$2,299$2,299
65 SHS META PLATFORMS INCD2021-01-112025-03-07$39,772$16,706$23,066$23,066
FieldValueIRS element (for citing)
Capital Gain Net Income$30,459CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$429InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$429SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$429TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$429TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksSULLMAN BEMAKIndividualWithBooksNm
Phone7183758300PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1160 RIVERSIDE BLVD APT 19AAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10069ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonSULLMAN BEMAKPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1160 RIVERSIDE BLVD APT 19AAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10069ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos0.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$50,864AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$6,317AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$57,181TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$57,181AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$858CashDeemedCharitableAmt
Net Vl Noncharitable Assets$56,323NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,816MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2,816MinimumInvestmentReturnAmt
Tax Based On Investment Income$429TaxBasedOnInvestmentIncomeAmt
Total Tax$429TotalTaxAmt
Distributable Before Adj$2,387DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$2,387DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$2,387DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$18,032ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$18,032QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$2,387DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$7,052ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$9,960ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$160ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$10,043ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$21,854ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$49,069TotalExcessDistributionCyovAmt
Qualifying Distributions$18,032QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$2,387AppliedToCurrentYearAmt
Remaining Distri From Corpus$15,645RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$64,714TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$7,052ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$57,662ExcessDistriCyovToNextYrAmt
Excess From Year4$9,960ExcessFromYear4Amt
Excess From Year3$160ExcessFromYear3Amt
Excess From Year2$10,043ExcessFromYear2Amt
Excess From Year1$21,854ExcessFromYear1Amt
Excess From Current Year$15,645ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AMERICAN FRIENDS OF ALYN HOSPITAL
122 E 42ND STNEW YORKNY10023NONEPCCHARITABLE & EDUCATIONAL PURPOSES$700
BAIS MEDRASH OF BERGENFIELD
371 S PROSPECT AVEBERGENFIELDNJ07621NONEPCCHARITABLE & EDUCATIONAL PURPOSES$2,714
BARBI'S BLANKETS
9 YELLOWBROOK RDMARLBORONJ07746NONEPCCHARITABLE & EDUCATIONAL PURPOSES$200
BEACH MINYAN
112 JESSUP LANEWESTHAMPTON BEACHNY11978NONEPCCHARITABLE & EDUCATIONAL PURPOSES$6,500
TUNNEL TO TOWERS FOUNDATION
PO BOX 70719PHILADELPHIAPA19176NONEPCCHARITABLE & EDUCATIONAL PURPOSES$264
EAST END ERUV ASSOC
235 W 70 ST 3FNEW YORKNY10023NONEPCCHARITABLE & EDUCATIONAL PURPOSES$360
WEST SIDE HATZOLAH
131 W 86 STNEW YORKNY10024NONEPCCHARITABLE & EDUCATIONAL PURPOSESCHARITABLE & EDUCATIONAL PURPOSES$200
CHILDREN'S VILLAGE OF JERUSALEM
111 JOHN ST 1744NEW YORKNY10038NONEPCCHARITABLE & EDUCATIONAL PURPOSES$54
HAMPTON SYNAGOGUE
154 SUNSET AVEWESTHAMPTON BEACHNY11978NONEPCCHARITABLE & EDUCATIONAL PURPOSES$1,500
LINCOLN SQUARE SYNAGOGUE
180 AMSTERDAM AVENEW YORKNY10023NONEPCCHARITABLE & EDUCATIONAL PURPOSES$3,660
MEMORIAL SLOAN KETTERING
1275 YORK AVENEW YORKNY10065NONEPCCHARITABLE & EDUCATIONAL PURPOSES$300
MSUD FAMILY SUPPORT GROUP
958 MEDINAH TERRACECOLUMBUSOH43235NONEPCCHARITABLE & EDUCATIONAL PURPOSES$500
SAR ACADEMY SCHOLARSHIP FUND
655 W 254TH STRIVERDALENY10471NONEPCCHARITABLE & EDUCATIONAL PURPOSES$900
BIKUR CHOLIM OF MANHATTAN
717 BEDFORD AVEBROOKLYNNY11206NONEPCCHARITABLE & EDUCATIONAL PURPOSES$180
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$18,032TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Business523000BusinessCd
Unrelated Business Taxbl Incm$380UnrelatedBusinessTaxblIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$30,459RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$380UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$30,459RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$30,839TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number8LineNumberTxt
Relationship StatementLOSS ON SALE OF STOCKRelationshipStatementTxt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDCategoryTxt
Amt$164Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Comments

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