BLITZ UNITED SOCCER CLUB-TULSA IN: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BLITZ UNITED SOCCER CLUB-TULSA IN (EIN 73-1425931)
Tax period
2021-07-01 to 2022-06-30
Filed
2022-09-15
IRS object ID
202232589349301798
Schema version
2021v4.0
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)
Return2022-09-15T16:40:43-04:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200541859PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MURET CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13326 E 27TH PLACEAddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP741145910ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN731425931EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLITZ UNITED SOCCER CLUB - TULSABusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBLITBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 471077AddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP74147ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILBERT MAXIMOREPersonNm
Person TitleDIRECTOR OF COACHINGPersonTitleTxt
Phone9182985976PhoneNum
Signature2022-09-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWILBERTPersonFirstNm
Person LastMAXIMOREPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL MURET CPAPreparerPersonNm
PTINP00396698PTIN
Phone9183011100PhoneNum
Preparation2022-09-03PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROGER HOLDERPrincipalOfficerNm
Gross Receipts$1,039,269GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressBLITZUNITED.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateOKLegalDomicileStateCd
Activity Or MissionPROMOTE SOCCER AS A SPORT, TO ORGANIZE SOCCER TEAMS, TO PROVIDE TRAINING IN THE SPORT OF SOCCER, AND TO RECEIVE GIFTS OR DONATIONS TO PROMOTE THE HEALTH AND RECREATION OF THE GENERAL PUBLIC THROUGH THE SPORT OF ANATEUR SOCCER.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$25,323PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$947,311PYProgramServiceRevenueAmt
CY Program Service Revenue$1,039,265CYProgramServiceRevenueAmt
PY Investment Income$6PYInvestmentIncomeAmt
CY Investment Income$4CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$972,640PYTotalRevenueAmt
CY Total Revenue$1,039,269CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$76,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$91,200CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$904,891PYOtherExpensesAmt
CY Other Expenses$903,736CYOtherExpensesAmt
PY Total Expenses$980,891PYTotalExpensesAmt
CY Total Expenses$994,936CYTotalExpensesAmt
PY Revenues Less Expenses-$8,251PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$44,333CYRevenuesLessExpensesAmt
Total Assets BOY$107,219TotalAssetsBOYAmt
Total Assets EOY$151,552TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$107,219NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$151,552NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF BUSC, IS TO PROVIDE A JOYFUL SOCCER EXPERIENCE FOR CHILDREN OF ALL AGES AND BACKGROUNDS. BY CREATING A POSITIVE ENVIRONMENT, THAT PROMOTES SPORTSMANSHIP AND TEAMWORK WHILE TEACHING PROFICIENCY IN SOCCER SKILLS AND KNOWLEDGE OF THE GAME. WE DO SO IN A MANNER THAT PROMOTES OPPORTUNITIES TO SOCIALIZE AND NETWORK WITH OTHER PLAYERS AND FAMILIES IN THE CLUB AND THE SOCCER COMMUNITY IN GENERAL.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$724,391ExpenseAmt
Revenue$1,039,265RevenueAmt
DescBLITZ UNITED SOCCER CLUB-INC TULSA SUCCESSFULLY OPERATES FOR CHARITABLE AND EDUCATIONAL PUPOSES EXPRESSLY INCLUDING AND FOSTERING AMATEUR SPORTS COMPETITION FOR CHILDREN. BUSC PROMOTES SOCCER AS A SPORT, ORGANIZES SOCCER TEAMS, PROVIDES TRAINING IN THE SPORT OF SOCCER, AND RECEIVES GIFTS/DONATIONS TO AID AND PROMOTE THE HEALTH AND RECREATION OF THE GENERAL PUBLIC THROUGH THE SPORT OF AMATEUR SOCCER.Desc
Total Program Service Expenses$724,391TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 OrganizationsfalseGrantsToOrganizationsInd
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 RequiredfalseScheduleORequiredInd
IRP Document34IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MURET CPA PLLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9183011100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13326 E 27TH PLAddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP74114ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ANDREW RICHARDSON
VICE PRESIDE2.000.00Yes (X)$0$0$0
NATHAN CLARK
PRESIDENT2.000.00Yes (X)$0$0$0
JIM HILL
TREASURER2.000.00Yes (X)$0$0$0
ROGER HOLDER
SECRETARY2.000.00Yes (X)$0$0$0
WILBERT MAXIMORE
DIRECTOR OF40.000.00Yes (X)$91,200$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$91,200TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEE$993,965$993,965
OTHER SERVICE REVENUE$42,000$42,000
CLUB DUES$3,300$3,300
FieldValueIRS element (for citing)
Total Program Service Revenue$1,039,265TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4TotalRevenueColumnAmt
Related Or Exempt Func Income$4RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,039,269TotalRevenueColumnAmt
Related Or Exempt Func Income$1,039,269RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$91,200TotalAmt
Management And General$91,200ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$74,100TotalAmt
Management And General$74,100ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$62,691TotalAmt
Management And General$62,691ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,870TotalAmt
Program Services$15,870ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$28,880TotalAmt
Program Services$488ProgramServicesAmt
Management And General$28,392ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,080TotalAmt
Program Services$3,080ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,885TotalAmt
Management And General$4,885ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$20TotalAmt
Management And General$20ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TEAM COACHES$465,385$465,385
TOURNAMENT$68,161$68,161
FIELD RENTAL$45,128$45,128
MERCHANT ACCOUNT FEES$36,018$36,018

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$99,518TotalAmt
Program Services$90,261ProgramServicesAmt
Management And General$9,257ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$994,936TotalAmt
Program Services$724,391ProgramServicesAmt
Management And General$270,545ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$107,219BOYAmt
EOY$151,552EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$107,219BOYAmt
EOY$151,552EOYAmt

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$107,219BOYAmt
EOY$151,552EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$107,219BOYAmt
EOY$151,552EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$107,219BOYAmt
EOY$151,552EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$44,333ReconcilationRevenueExpnssAmt
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 Minus1 Year$25,323CurrentTaxYearMinus1YearAmt
Total$25,323TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,071,699CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,036,846CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$855,597CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$947,317CurrentTaxYearMinus1YearAmt
Current Tax Year$1,039,269CurrentTaxYearAmt
Total$4,950,728TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,665CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,981CurrentTaxYearMinus3YearsAmt
Total$13,646TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,075,364CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,046,827CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$855,597CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$972,640CurrentTaxYearMinus1YearAmt
Current Tax Year$1,039,269CurrentTaxYearAmt
Total$4,989,697TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,989,697PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,075,364CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,046,827CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$855,597CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$972,640CurrentTaxYearMinus1YearAmt
Current Tax Year$1,039,269CurrentTaxYearAmt
Total$4,989,697TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF BUSC, IS TO PROVIDE A JOYFUL SOCCER EXPERIENCE FOR CHILDREN OF ALL AGES AND BACKGROUNDS. BY CREATING A POSITIVE ENVIRONMENT, THAT PROMOTES SPORTSMANSHIP AND TEAMWORK WHILE TEACHING PROFICIENCY IN SOCCER SKILLS AND KNOWLEDGE OF THE GAME. WE DO SO IN A MANNER THAT PROMOTES OPPORTUNITIES TO SOCIALIZE AND NETWORK WITH OTHER PLAYERS AND FAMILIES IN THE CLUB AND THE SOCCER COMMUNITY IN GENERAL.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24ELAWNCARE 21,128 0 0 REFEREE FOR TOURNEY 11,740 0 0 OK ASSOC DUES 11,053 0 0 CONTRIBUTIONS NEW CLUB 8,387 0 0 MEALS/FOOD 0 8,046 0 LEAGUE DUES 7,128 0 0 GOT SOCCER REGISTRATION F 6,306 0 0 UTILITIES ELECTRIC 5,623 0 0 MEDALS/PINS 4,363 0 0 PORTAJOHN RENTAL 3,698 0 0 UTILITIES TRASH 3,619 0 0 UTILITIES WATER 2,827 0 0 PHONE 0 1,210 0 FIELD MAINTAINCE 879 0 0 US CLUB SOCCER 842 0 0 FIELD SETUP 700 0 0 SUPPLIES 574 0 0 EQUIPMENT 494 0 0 FUEL 446 0 0 STORAGE RENTAL 418 0 0 FIELD LIGHT REPAIRS 22 0 0 CLOTHING COACHES 14 0 0 BANKING SERVICE FEE 0 1 0 TOTAL 90,261 9,257 0

Comments

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