EAGLES WINGS FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EAGLES WINGS FOUNDATION INC (EIN 65-1089571)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-08
IRS object ID
202411909349300826
Schema version
2023v5.0
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)
Return2024-07-08T17:16:56-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN832094565PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PERRY CPA & GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1900 N OLIVE AVEAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN651089571EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EAGLES WINGS FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEAGLBusinessNameControlTxt
Phone5616703000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1514 14TH STREETAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33401ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT LEWISPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5616703000PhoneNum
Signature2024-07-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSCOTTPersonFirstNm
Person LastLEWISPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJARRETT A PERRY CPA CGMAPreparerPersonNm
PTINP00710965PTIN
Phone5612315966PhoneNum
Preparation2024-07-02PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT LEWISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1514 14TH STREETAddressLine1Txt
CityW PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,505GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EWFRELIEF.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE EAGLES WINGS FOUNDATION PROVIDES EMERGENCY SUPPORT TO LOCAL GOVERNMENT AGENCIES AND SURVIVORS AFFECTED BY DISASTER IMPACT.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers215TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$55,838PYContributionsGrantsAmt
CY Contributions Grants$1,020CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$233PYInvestmentIncomeAmt
CY Investment Income$1,485CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$56,071PYTotalRevenueAmt
CY Total Revenue$2,505CYTotalRevenueAmt
PY Grants And Similar Paid$82,774PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
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$45,494PYOtherExpensesAmt
CY Other Expenses$23,102CYOtherExpensesAmt
PY Total Expenses$128,268PYTotalExpensesAmt
CY Total Expenses$23,102CYTotalExpensesAmt
PY Revenues Less Expenses-$72,197PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$20,597CYRevenuesLessExpensesAmt
Total Assets BOY$293,066TotalAssetsBOYAmt
Total Assets EOY$272,609TotalAssetsEOYAmt
Total Liabilities EOY$140TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$293,066NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$272,469NetAssetsOrFundBalancesEOYAmt
MissionTHE EAGLES WINGS FOUNDATION PROVIDES EMERGENCY SUPPORT TO LOCAL GOVERNMENT AGENCIES AND SURVIVORS AFFECTED BY DISASTER IMPACT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$18,477ExpenseAmt
DescHURRICANE DORIAN - ASSISTS THE BAHAMAS WITH RESPONSE, RECOVERY EFFORTS AND VICTIMS' SUPPORT AFTER HURRICANE DORIAN HIT THE BAHAMAS. ADDITIONAL RESPONSE EFFORTS INCLUDE FLYING IN A SMALL TEAM AND BULK FUEL TO AID IN THE INITIAL EMERGENCY RESPONSE. EWF CONTINUES TO PROVIDE EMERGENCY ASSISTANCE THROUGH THE COORDINATION OF SHIPPING CONTAINER LOGISTICS THAT PROVIDE MANY TONS OF RELIEF GOODS. INCLUDING BUT NOT LIMITED TO BULK ROOFING MATERIAL, A LARGE FIRE ENGINE, AND LARGE GENERATORS.Desc
Total Program Service Expenses$18,477TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
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 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
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSCOTT LEWISPersonNm
Phone5616703000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1514 14TH STREETAddressLine1Txt
CityW PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33401ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MATT CAMPBELL
DIRECTOR0.10Yes (X)$0$0$0
MUJAHED AHMED DR
DIRECTOR0.10Yes (X)$0$0$0
JOHN C LEISINGER
VP/TREASURER0.10Yes (X)$0$0$0Yes (X)
SCOTT LEWIS
PRESIDENT10.00Yes (X)$0$0$0Yes (X)
SOHAIL QURAESHI
DIRECTOR0.10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,020AllOtherContributionsAmt
Total Contributions$1,020TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,485TotalRevenueColumnAmt
Related Or Exempt Func Income$1,485RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,505TotalRevenueColumnAmt
Related Or Exempt Func Income$1,485RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Management And General$1,800ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$595TotalAmt
Management And General$595ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,551TotalAmt
Management And General$1,551ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DEPLOYMENT EXPENSE$14,527$14,527
EQUIPMENT REPAIR$3,950$3,950
PHONE SERVICE$264$264
LICENSES AND FEES$136$136

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$279TotalAmt
Management And General$279ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,102TotalAmt
Program Services$18,477ProgramServicesAmt
Management And General$4,625ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$59,606BOYAmt
EOY$21,164EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$233,460BOYAmt
EOY$150,632EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$27,030LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$27,030LandBldgEquipAccumDeprecAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$100,813EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$293,066BOYAmt
EOY$272,609EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$140EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$140EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$293,066BOYAmt
EOY$272,469EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$293,066BOYAmt
EOY$272,469EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$293,066BOYAmt
EOY$272,609EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$20,597ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$816,593CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,019CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,838CurrentTaxYearMinus1YearAmt
Current Tax Year$1,020CurrentTaxYearAmt
Total$1,727,597TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$816,593CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,019CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,838CurrentTaxYearMinus1YearAmt
Current Tax Year$1,020CurrentTaxYearAmt
Total$1,727,597TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$553,158SubstantialContributorsTotAmt
Public Support Total170$1,174,439PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,391CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,626CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$476CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$233CurrentTaxYearMinus1YearAmt
Current Tax Year$1,485CurrentTaxYearAmt
Total$6,211TotalAmt
FieldValueIRS element (for citing)
Total Support$1,733,808TotalSupportAmt
Gross Receipts Rltd Activities$6,211GrossReceiptsRltdActivitiesAmt
Public Support CY1700.67740PublicSupportCY170Pct
Public Support PY1700.68990PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,030OtherCostOrOtherBasisAmt
Depreciation$27,030DepreciationAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescEWF CERTIFICATE OF DEPOSITDesc
Book Value$100,813BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$100,813TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCREDIT CARD PAYABLEDesc
Amt$140Amt
FieldValueIRS element (for citing)
Total Liability$140TotalLiabilityAmt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCENTRAL AMERICA & THE CARIBBEANRegionTxt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedDISASTER RELIEFSpecificServicesProvidedTxt
Region Total Expenditures$18,477RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$18,477SubtotalSpentAmt
Total Spent$18,477TotalSpentAmt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE F, PAGE 1, PART I, LINE 3FormAndLineReferenceDesc
ExplanationCENTRAL AMERICA & THE CARIBBEAN 18,477 0ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS PRESENTED TO THE BOARD MEMBERS VIA E-MAIL FOR THEIR REVIEW. IT IS THEN DISCUSSED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING IF THERE ARE ANY QUESTIONS.
FORM 990, PAGE 6, PART VI, LINE 12CCONFLICT OF INTEREST FORMS ARE AVAILABLE AT EVERY MEETING AND DISCUSSED ON EVERY AGENDA. AT LEAST ONE HAS BEEN FILLED OUT AT EVERY MEETING AND THE PERSON COMPLETING IT HAS ABSTAINED FROM VOTING ON ANY SPECIFIC ISSUES RELATED TO THE CONFLICT. THE EWF BOARD ATTORNEY ALWAYS IS AWARE OF THESE FILINGS AND IS IN ATTENDANCE VIA PHONE AT EVERY MEETING OF THE FULL BOARD.
FORM 990, PAGE 6, PART VI, LINE 19COPIES OF FORM 990, ANNUAL REPORT, ETC., POSTED TO OUR WEBSITE

Comments

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