FROELICH FAMILY FOUNDATION
Reduce your risk when donating: see where the money actually goes.
Reduce your risk when donating: see where the money actually goes.
Cite this
Plain text FROELICH FAMILY FOUNDATION. furp.org, nonprofit organization profile, tax years 2015–2025. https://furp.org/org/froelich-family-foundation-471750161. Retrieved 2026-11-09.
APA furp.org. (n.d.). FROELICH FAMILY FOUNDATION [Nonprofit organization profile; tax years 2015–2025]. Retrieved November 9, 2026, from https://furp.org/org/froelich-family-foundation-471750161
MLA “FROELICH FAMILY FOUNDATION.” furp.org, tax years 2015–2025, https://furp.org/org/froelich-family-foundation-471750161. Accessed 9 Nov. 2026.
Retrieved 2026-11-09; covers tax years 2015–2025. Data: furp.org (index © the FURP Alliance; the records are public domain).
2025 · Form 990PF · revenue $231K · expenses $195K · assets $2.9M
- EIN
- 47-1750161
- Address
- 101 W LAKE ST, SKANEATELES, NY 13152-9617
- NTEE code
- T22 Private Independent Foundations (Philanthropy, Voluntarism and Grantmaking Foundations) published (IRS Business Master File)
- FURP topic
- abuse: child · domestic violence · shelter: animal · women: issues (from its 990 text; the topic index)
- Exempt type
- 501(c)(3): charitable, religious, educational, scientific or literary (corporation)
- Ruling date
- November 2014 (when the IRS recognized its exemption)
- IRS status
- Exempt (unconditional) (IRS Business Master File) IRS data ↗
- Tax-deductible donations
- Yes: listed in IRS Publication 78 (private foundation) Pub 78 ↗
- Foundation status
- Private non-operating foundation
- Cross-check
- ProPublica Nonprofit Explorer
Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).
People paid by the organization
None of the 4 people listed on these returns reported compensation from the organization. They are listed below.
Officers and directors, no compensation reported
4 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.
| Name | Latest title | Years | Hrs/wk (latest) | Compensation | Organizations |
|---|---|---|---|---|---|
| Craig A Froelich | PRESIDENT | 2015-2025 | 0 | $0 reported | 1 |
| Barbara S Froelich | SECRETARY | 2015-2025 | 0 | $0 reported | 1 |
| Jakob S Froelich | DIRECTOR | 2015-2025 | 0 | $0 reported | 1 |
| Matthew C Froelich | DIRECTOR | 2015-2025 | 0 | $0 reported | 1 |
People by year
2025 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2024 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2023 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2022 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2021 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2020 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2019 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2018 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2017 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2016 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
2015 · 4 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| CRAIG A FROELICH | PRESIDENT | 0 | $0 | - | $0 | $0 | 1 |
| BARBARA S FROELICH | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| JAKOB S FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
| MATTHEW C FROELICH | DIRECTOR | 0 | $0 | - | $0 | $0 | 1 |
Highest-paid independent contractors
No independent contractors reported.
Who the money went to
Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.
2025 · 24 grants to organizations · $172K
2024 · 21 grants to organizations · $132K
2023 · 19 grants to organizations · $138K
2022 · 21 grants to organizations · $150K
2021 · 24 grants to organizations · $148K
2020 · 22 grants to organizations · $157K
2019 · 24 grants to organizations · $136K
2018 · 26 grants to organizations · $169K
2017 · 22 grants to organizations · $147K
2016 · 17 grants to organizations · $137K
2015 · 15 grants to organizations · $161K
Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.
Who gave
Contributors listed on Schedule B of the Form 990-PF: name, city and state as filed (street addresses are not shown), with total and noncash contributions for the year. A link to an organization's page is tagged Fuzzy with its name-similarity score (0 to 1) when it rests on name and state; Schedule B lists no EIN, so no link here is an exact identifier match.
2025 · 1 contributor · $50K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | BARBARA FROELICH | Person | SKANEATELES, NY | $50,255 | $50,255 | Form 990PF Sch. B, 2025 · filing |
2023 · 3 contributors · $237K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | CRAIG FROELICH | Person | SKANEATELES, NY | $118,711 | $118,711 | Form 990PF Sch. B, 2023 · filing |
| 2 | BARBARA FROELICH | Person | SKANEATELES, NY | $107,681 | $107,681 | Form 990PF Sch. B, 2023 · filing |
| 3 | BARBARA FROELICH | Person | SKANEATELES, NY | $11,002 | $11,002 | Form 990PF Sch. B, 2023 · filing |
2022 · 4 contributors · $290K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 4 | BARBARA FROELICH | Person | SKANEATELES, NY | $97,154 | $97,154 | Form 990PF Sch. B, 2022 · filing |
| 3 | CRAIG FROELICH | Person | SKANEATELES, NY | $97,153 | $97,153 | Form 990PF Sch. B, 2022 · filing |
| 1 | CRAIG FROELICH | Person | SKANEATELES, NY | $47,841 | $47,841 | Form 990PF Sch. B, 2022 · filing |
| 2 | BARBARA FROELICH | Person | SKANEATELES, NY | $47,841 | $47,841 | Form 990PF Sch. B, 2022 · filing |
2019 · 1 contributor · $200K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | CRAIG AND BARBARA FROELICH | Person | SKANEATELES, NY | $200,000 | - | Form 990PF Sch. B, 2019 · filing |
Contributors listed here are as reported on the filing. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
Finances
Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.
| Revenue | Expenses | Assets | Net assets | Contributions | Program revenue | Officer pay | Employees | Volunteers |
|---|---|---|---|---|---|---|---|---|
| 2025 · Form 990PF | ||||||||
| $230,813 | $194,628 | $2,946,917 | $2,946,917 | $50,255 | - | $0 | - | - |
| 2024 · Form 990PF | ||||||||
| $146,277 | $163,866 | $2,941,489 | $2,941,489 | $798 | - | $0 | - | - |
| 2023 · Form 990PF | ||||||||
| $457,494 | $160,449 | $2,943,171 | $2,943,171 | $237,394 | - | $0 | - | - |
| 2022 · Form 990PF | ||||||||
| $484,325 | $184,739 | $2,786,053 | $2,786,053 | $289,989 | - | $0 | - | - |
| 2021 · Form 990PF | ||||||||
| $335,518 | $174,374 | $2,542,204 | $2,542,204 | - | - | $0 | - | - |
| 2020 · Form 990PF | ||||||||
| -$113,456 | $189,728 | $2,450,779 | $2,450,779 | - | - | $0 | - | - |
| 2019 · Form 990PF | ||||||||
| $269,016 | $167,634 | $2,744,498 | $2,744,498 | $200,000 | - | $0 | - | - |
| 2018 · Form 990PF | ||||||||
| $142,176 | $219,701 | $2,644,092 | $2,644,092 | - | - | $0 | - | - |
| 2017 · Form 990PF | ||||||||
| $267,854 | $195,577 | $2,736,376 | $2,736,376 | - | - | $0 | - | - |
| 2016 · Form 990PF | ||||||||
| $68,471 | $184,416 | $2,664,099 | $2,664,099 | - | - | $0 | - | - |
| 2015 · Form 990PF | ||||||||
| -$42,706 | $177,250 | $2,780,044 | $2,780,044 | - | - | $0 | - | - |
Funders of this organization
Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).
Nearby + Similar BETA
Organizations like this one: what they do and who they are linked to
Same category: NTEE code and revenue
Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. NTEE: the IRS’s code when it lists one, otherwise FURP’s inferred code. Same state only · More (100)
| Organization | State | NTEE | Latest revenue | Latest expenses | Top-paid title | Top pay | Why similar |
|---|---|---|---|---|---|---|---|
| SB FAMILY FOUNDATION | NY | T22 | $222,529 | $93,644 | Trustee | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| RIZZO FAMILY FOUNDATION INC | NY | T22 | $234,130 | $92,183 | DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| LOWENBRAUN FAMILY FOUNDATION | NY | T22 | $235,957 | $134,216 | Trustee | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| RAFFIANI FAMILY FOUNDATION INC | NY | T22 | $233,883 | $182,529 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| THE MICHAELS FAMILY FOUNDATION INC | NY | T22 | $236,398 | $450,582 | PRESIDENT/TREASURER | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| EISENBERG FAMILY FOUNDATION INC | NY | T22 | $233,786 | $1,352,184 | DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| SIGMUND COHN FAMILY FOUNDATION INC | NY | T22 | $221,698 | $86,547 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state, similar name |
| BERGER FAMILY CHARITABLE FOUNDATION | NY | T22 | $224,820 | $308,040 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| SAW FOUNDATION | NY | T22 | $240,000 | $264,772 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| LERER FAMILY CHARITABLE FOUNDATION INC | NY | T22 | $219,601 | $691,452 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| THE MIMI SALTZMAN FAMILY FOUNDATION INC | NY | T22 | $244,985 | $474,971 | DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| ANTHONY E MEYER FAMILY FOUNDATIONINC | NY | T22 | $228,751 | $351,676 | PRES./TREAS. | $0 | Same NTEE code T22, revenue within 2x, same state |
| RHINO FOUNDATION | NY | T22 | $228,296 | $199,930 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| BITAR FOUNDATION | NY | T22 | $246,468 | $164,065 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| MILTON AND FANNIE BROWN FAMILY FOUNDATION INC | NY | T22 | $228,792 | $495,996 | VICE PRESIDENT/DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| GRANIT FOUNDATION | NY | T22 | $242,601 | $246,567 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| NOK FOUNDATION INC | NY | T22 | $233,723 | $683,936 | PRES./FOUNDER | $0 | Same NTEE code T22, revenue within 2x, same state |
| YOREINU FOUNDATION | NY | T22 | $220,145 | $302,637 | EXECUTIVE DIRECTOR | $22,000 | Same NTEE code T22, revenue within 2x, same state |
| Markorn Foundation | NY | T22 | $219,314 | $13,250 | Trustee | $0 | Same NTEE code T22, revenue within 2x, same state |
| THE FALCON FUND FOUNDATION | NY | T22 | $245,712 | $657,739 | TRUSTEE / SEC | $0 | Same NTEE code T22, revenue within 2x, same state |
| NORATHCO FOUNDATION | NY | T22 | $246,814 | $218,760 | SOLE DIRECTOR,PRES.,TREAS. | $0 | Same NTEE code T22, revenue within 2x, same state |
| BRIGHT SKY FOUNDATION | NY | T22 | $231,410 | $207,135 | Trustee | $0 | Same NTEE code T22, revenue within 2x, same state |
| HELENA SEGY FOUNDATION | NY | T22 | $235,187 | $217,978 | TRUSTEE -1/2HR/WEEK | $0 | Same NTEE code T22, revenue within 2x, same state |
| ROBERTS FAM CHARITABLE FOUNDATION | NY | T22 | $231,480 | $164,160 | TRUSTEE | $13,647 | Same NTEE code T22, revenue within 2x, same state |
| RUPERT SPIRA FOUNDATION | NY | T22 | $234,423 | $401,952 | President & CEO | $179,000 | Same NTEE code T22, revenue within 2x, same state |
Who funds organizations like this
Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).
The full list · all similar organizations
Where the money went
Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
2025 · Form 990PF · $194,628 spent · pay $0 · grants $172,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $172,500 | 88.6% | |
| Other expenses | $21,460 | 11.0% | |
| Taxes | $668 | 0.3% | |
| Total | $194,628 | 100% |
2024 · Form 990PF · $163,866 spent · pay $0 · grants $132,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $132,500 | 80.9% | |
| Other expenses | $20,630 | 12.6% | |
| Fees: accounting | $6,500 | 4.0% | |
| Taxes | $4,224 | 2.6% | |
| Interest | $12 | 0.0% | |
| Total | $163,866 | 100% |
2023 · Form 990PF · $160,449 spent · pay $0 · grants $137,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $137,500 | 85.7% | |
| Other expenses | $16,384 | 10.2% | |
| Fees: accounting | $5,800 | 3.6% | |
| Taxes | $765 | 0.5% | |
| Total | $160,449 | 100% |
2022 · Form 990PF · $184,739 spent · pay $0 · grants $150,235 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $150,235 | 81.3% | |
| Other expenses | $17,689 | 9.6% | |
| Taxes | $9,430 | 5.1% | |
| Fees: accounting | $7,000 | 3.8% | |
| Fees: legal | $385 | 0.2% | |
| Total | $184,739 | 100% |
2021 · Form 990PF · $174,374 spent · pay $0 · grants $147,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $147,500 | 84.6% | |
| Other expenses | $20,509 | 11.8% | |
| Fees: accounting | $5,250 | 3.0% | |
| Taxes | $730 | 0.4% | |
| Fees: legal | $385 | 0.2% | |
| Total | $174,374 | 100% |
2020 · Form 990PF · $189,728 spent · pay $0 · grants $157,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $157,000 | 82.8% | |
| Other expenses | $25,437 | 13.4% | |
| Fees: legal | $3,836 | 2.0% | |
| Fees: accounting | $3,300 | 1.7% | |
| Taxes | $155 | 0.1% | |
| Total | $189,728 | 100% |
2019 · Form 990PF · $167,634 spent · pay $0 · grants $136,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $136,000 | 81.1% | |
| Other expenses | $27,196 | 16.2% | |
| Fees: accounting | $4,150 | 2.5% | |
| Taxes | $288 | 0.2% | |
| Total | $167,634 | 100% |
2018 · Form 990PF · $219,701 spent · pay $0 · grants $169,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $169,000 | 76.9% | |
| Other expenses | $39,823 | 18.1% | |
| Taxes | $5,953 | 2.7% | |
| Fees: accounting | $4,750 | 2.2% | |
| Fees: legal | $175 | 0.1% | |
| Total | $219,701 | 100% |
2017 · Form 990PF · $195,577 spent · pay $0 · grants $147,200 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $147,200 | 75.3% | |
| Other expenses | $41,916 | 21.4% | |
| Fees: accounting | $4,750 | 2.4% | |
| Taxes | $1,611 | 0.8% | |
| Fees: legal | $100 | 0.1% | |
| Total | $195,577 | 100% |
2016 · Form 990PF · $184,416 spent · pay $0 · grants $137,100 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $137,100 | 74.3% | |
| Other expenses | $41,155 | 22.3% | |
| Fees: accounting | $4,000 | 2.2% | |
| Taxes | $2,161 | 1.2% | |
| Total | $184,416 | 100% |
2015 · Form 990PF · $177,250 spent · pay $0 · grants $161,360 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $161,360 | 91.0% | |
| Other expenses | $15,890 | 9.0% | |
| Total | $177,250 | 100% |
Comments