D C EVEREST EDUCATION FOUNDATION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
D C EVEREST EDUCATION FOUNDATION INC (EIN 39-1736592)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-13
IRS object ID
202631339349305963
Schema version
2025v4.0
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)
Return2026-05-13T15:46:56-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN391658423PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KERBERROSE SCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11429 MERRILL AVENUEAddressLine1Txt
CityWAUSAUCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391736592EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DC EVEREST EDUCATIONBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDCEVBusinessNameControlTxt
Phone7153594221PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 114AddressLine1Txt
CitySCHOFIELDCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54476ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLINDSEY LEWITZKEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTOPHER OLSON CPA MSTPreparerPersonNm
PTINP01383702PTIN
Phone7156759000PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLINDSEY LEWITZKEPrincipalOfficerNm
Gross Receipts$929,904GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.DCE.K12.WI.USWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTO PROVIDE FINANCIAL SUPPORT FOR INNOVATIVE EDUCATIONAL PROGRAMS AND CREATIVE PROJECTS THAT INSPIRE BOTH TEACHERS AND STUDENTS TO ACHIEVE EXCELLENCE.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$612,468PYContributionsGrantsAmt
CY Contributions Grants$890,261CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$182,364PYInvestmentIncomeAmt
CY Investment Income$39,643CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$794,832PYTotalRevenueAmt
CY Total Revenue$929,904CYTotalRevenueAmt
PY Grants And Similar Paid$12,432,051PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$750,996CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$104,387PYOtherExpensesAmt
CY Other Expenses$31,228CYOtherExpensesAmt
PY Total Expenses$12,536,438PYTotalExpensesAmt
CY Total Expenses$782,224CYTotalExpensesAmt
PY Revenues Less Expenses-$11,741,606PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$147,680CYRevenuesLessExpensesAmt
Total Assets BOY$1,228,317TotalAssetsBOYAmt
Total Assets EOY$1,385,281TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,228,317NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,385,281NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE FINANCIAL SUPPORT FOR INNOVATIVE EDUCATIONAL PROGRAMS AND CREATIVE PROJECTS THAT INSPIRE BOTH TEACHERS AND STUDENTS TO ACHIEVE EXCELLENCE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$90,236ExpenseAmt
Grant$90,236GrantAmt
DescGRANTS FOR INNOVATIVE ACADEMIC PROJECTS, PROGRAMS AND TECHNOLOGIES TO CLASSROOMS, SCHOOLS, AND CLUBS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$660,760ExpenseAmt
Grant$660,760GrantAmt
DescGRANTS TO THE D.C. EVEREST AREA SCHOOL DISTRICT TO SUPPORT THE BUILDING OF THE GREENHECK TURNER COMMUNITY CENTER.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$750,996TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSANDY LEWITZKEPersonNm
Phone7153594221PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16803 N APACHE LANEAddressLine1Txt
CityWESTONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54476ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LINDSEY LEWITZKE
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JESSICA TLUSTY
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
SANDY LEWITZKE
TREASURER1.00Yes (X)Yes (X)$0$0$0
MICHELLE ROTHMEYER
SECRETARY1.00Yes (X)Yes (X)$0$0$0
ABBY RUPPEL
DIRECTOR1.00Yes (X)$0$0$0
KATIE FRANZEN
DIRECTOR1.00Yes (X)$0$0$0
STEPHANIE DANIELS
DIRECTOR1.00Yes (X)$0$0$0
TODD BOHM
DIRECTOR1.00Yes (X)$0$0$0
KATIE FELCH
DIRECTOR1.00Yes (X)$0$0$0
DR CASEY NYE
ADVISOR1.00Yes (X)$0$0$0
DR KELLEY STRIKE
ADVISOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$890,261AllOtherContributionsAmt
Total Contributions$890,261TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,643TotalRevenueColumnAmt
Exclusion$39,643ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$929,904TotalRevenueColumnAmt
Exclusion$39,643ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$750,996TotalAmt
Program Services$750,996ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,000TotalAmt
Management And General$15,000ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,560TotalAmt
Management And General$15,560ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$468TotalAmt
Management And General$468ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Management And General$200ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$782,224TotalAmt
Program Services$750,996ProgramServicesAmt
Management And General$31,228ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,101,202BOYAmt
EOY$1,300,965EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$51,333BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$750BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$75,032BOYAmt
EOY$84,316EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,228,317BOYAmt
EOY$1,385,281EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$819,561BOYAmt
EOY$881,253EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$408,756BOYAmt
EOY$504,028EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,228,317BOYAmt
EOY$1,385,281EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,228,317BOYAmt
EOY$1,385,281EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$147,680ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$9,284NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,705CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,847,798CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$219,346CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$612,468CurrentTaxYearMinus1YearAmt
Current Tax Year$890,261CurrentTaxYearAmt
Total$37,608,578TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$70CurrentTaxYearMinus3YearsAmt
Total$70TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$735CurrentTaxYearMinus2YearsAmt
Total$735TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,705CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,847,868CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$220,081CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$612,468CurrentTaxYearMinus1YearAmt
Current Tax Year$890,261CurrentTaxYearAmt
Total$37,609,383TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$37,609,383PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,020CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$65,561CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$889,032CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$182,364CurrentTaxYearMinus1YearAmt
Current Tax Year$39,643CurrentTaxYearAmt
Total$1,189,620TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,020CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$65,561CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$889,032CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$182,364CurrentTaxYearMinus1YearAmt
Current Tax Year$39,643CurrentTaxYearAmt
Total$1,189,620TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51,725CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,913,429CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,109,113CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$794,832CurrentTaxYearMinus1YearAmt
Current Tax Year$929,904CurrentTaxYearAmt
Total$38,799,003TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96930PublicSupportCY509Pct
Public Support PY5090.96960PublicSupportPY509Pct
Investment Income CY0.03000InvestmentIncomeCYPct
Investment Income PY0.03000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
DCEVEREST SCHOOL DISTRICT
6300 ALDERSON STREETWESTONWI544763908396007952GOV$90,236CLUBS AND PROGRAMS
DCEVEREST SCHOOL DISTRICT
6300 ALDERSON STREETWESTONWI544763908396007952GOV$660,760BUILDING

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BBOARD MEMBERS HAVE AN OPPORTUNITY TO REVIEW BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE AVAILABLE 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.