AMERICAN LEGION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 37-0643523)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-19
IRS object ID
202311399349300721
Schema version
2022v5.0
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)
Return2023-05-19T11:44:30-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN814708288PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WJ BOOKKEEPING & TAX SERVICEBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 429AddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN370643523EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 233BusinessNameLine1Txt
Business Name Line2RALPH G MCILWAIN POST 233BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 278 205 N HANOVER STREETAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLANCE CARRPersonNm
Person TitleDIRECTOR TRUSTEEPersonTitleTxt
Signature2023-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLANCEPersonFirstNm
Person LastCARRPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE HUNDPreparerPersonNm
PTINP01281329PTIN
Phone6182435567PhoneNum
Preparation2023-05-18PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLANCE CARRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 N HANOVER STAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$464,159GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1946FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPROMOTE AMERICANISM, COLORGUARD PATRIOTIC FUNCTIONS, SPONSOR COMMUNITY ACTIVITIES FOR VETS, YOUTH, AND PUBLIC & PROVIDE RECREATIONAL AND SOCIAL ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body30VotingMembersGoverningBodyCnt
Voting Members Independent30VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$123,672PYContributionsGrantsAmt
CY Contributions Grants$7,242CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$100PYInvestmentIncomeAmt
CY Investment Income$27CYInvestmentIncomeAmt
PY Other Revenue$186,081PYOtherRevenueAmt
CY Other Revenue$180,919CYOtherRevenueAmt
PY Total Revenue$309,853PYTotalRevenueAmt
CY Total Revenue$188,188CYTotalRevenueAmt
CY Grants And Similar Paid$1,800CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$114,470PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$142,981CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$54,793PYOtherExpensesAmt
CY Other Expenses$64,459CYOtherExpensesAmt
PY Total Expenses$169,263PYTotalExpensesAmt
CY Total Expenses$209,240CYTotalExpensesAmt
PY Revenues Less Expenses$140,590PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$21,052CYRevenuesLessExpensesAmt
Total Assets BOY$526,129TotalAssetsBOYAmt
Total Assets EOY$498,262TotalAssetsEOYAmt
Total Liabilities BOY$325,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$318,185TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$201,129NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$180,077NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROMOTING AMERICANISM TO EVERYONE INCLUDING CITIZENS OF THE VILLAGE OF OKAWVILLE, IL. PARTICIPATE IN PATRIOTIC CEREMONIES, COLOR GUARD, AND PERPETUATE THE MEMORY OF THE FALLEN VETERANS AND FAMILIES WHO SMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescWE HOLD WEEKLY FRIDAY NIGHT FISH FRYS. PEOPLE FROM SURROUNDING SMALLDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPERIODICALLY THROUGHOUT THE YEAR OUR MEMBERS PERSONALLY VISIT VETERANSDesc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
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 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 ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G2IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee24EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members30GoverningBodyVotingMembersCnt
Independent Voting Member30IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
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 PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLANCE CARRPersonNm
Phone6182436545PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 N HANOVERAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndKey EmployeeKeyEmployeeInd
LANCE CARR
COMMANDER/PRES50Yes (X)$0$0$0
JOHN TAGUE
TREASURER50Yes (X)$0$0$0
BRIAN TELLESS
FIRST VICE20Yes (X)$0$0$0
DENNY WHEAT
CHAPLAIN20$0$0$0Yes (X)
DENISE KROHNE
MANAGER420$42,040$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$42,040TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$7,242AllOtherContributionsAmt
Total Contributions$7,242TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27TotalRevenueColumnAmt
Related Or Exempt Func Income$27RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$3,904FundraisingGrossIncomeAmt
Fundraising Direct Expenses$300FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,604TotalRevenueColumnAmt
Exclusion$3,604ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$90,569GamingGrossIncomeAmt
Gaming Direct Expenses$14,129GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$76,440TotalRevenueColumnAmt
Related Or Exempt Func Income$76,440RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$362,417GrossSalesOfInventoryAmt
Cost Of Goods Sold$261,542CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$100,875TotalRevenueColumnAmt
Related Or Exempt Func Income$100,875RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$188,188TotalRevenueColumnAmt
Related Or Exempt Func Income$177,342RelatedOrExemptFuncIncomeAmt
Exclusion$3,604ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Program Services$1,800ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$131,621TotalAmt
Program Services$131,621ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$11,360TotalAmt
Program Services$11,360ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,250TotalAmt
Program Services$3,250ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,009TotalAmt
Program Services$1,009ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,225TotalAmt
Program Services$3,225ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,401TotalAmt
Program Services$29,401ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,631TotalAmt
Program Services$9,631ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,849TotalAmt
Program Services$7,849ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SECURITY CAMERA LEASE$1,167$1,167
EQUIPMENT COSTS$5,002$5,002
BRICKS FOR RAISE THE ROOF$3,925$3,925

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$209,240TotalAmt
Program Services$209,240ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,223BOYAmt
EOY$5,931EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$24,575BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$492,331LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$492,331BOYAmt
EOY$492,331EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$526,129BOYAmt
EOY$498,262EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$325,000BOYAmt
EOY$318,185EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$325,000BOYAmt
EOY$318,185EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$201,129BOYAmt
EOY$180,077EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$201,129BOYAmt
EOY$180,077EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$526,129BOYAmt
EOY$498,262EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$21,052ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$492,331InvestmentCostOrOtherBasisAmt
Book Value$492,331BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$492,331TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs$15,893GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$14,129CashPrizesPullTabsAmt
Volunteer Labor Pull TabsYes (true)VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs1.00000VolunteerLaborPullTabsPct
Gross Revenue Other Gaming$74,676GrossRevenueOtherGamingAmt
Volunteer Labor Other GamingYes (true)VolunteerLaborOtherGamingInd
Volunteer Labor Other Gaming1.00000VolunteerLaborOtherGamingPct
Gross Revenue Total Gaming$90,569GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$14,129CashPrizesTotalGamingAmt
Direct Expense Summary Gaming$14,129DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$76,440NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedILStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersYes (true)GamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Gaming Own Facility1.00000GamingOwnFacilityPct
Individual With BooksJOHN TAGUEIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 201AddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Gaming Manager PersonGREG KINNEYGamingManagerPersonNm
Gaming Manager Services ProvSUPERVISORGamingManagerServicesProvTxt
Gaming Manager Is Director OfcrYes (X)GamingManagerIsDirectorOfcrInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1PRIMARY PURPOSE IS TO PROMOTE AMERICANISM TO ALL PEOPLE AND PERPETUATE THE MEMORY OF FALLEN VETERANS & COMFORT THE FAM- ILIES. WE SPONSOR, CONDUCT, & PARTICIPATE IN PATRIOTIC, SOCIAL & RECREATIONAL ACTIVITIES.
PART VI, LINE 6, 7A, 7BTHE RALPH G MCILWAIN AMERICAN LEGION POST 233 OF OKAWVILLE, ILLINOIS WAS FORMED ON JULY 1, 1946 AND IS LOCATED AT 205 N HANOVER STREET, OKAWVILLE, IL, 62271. THE ORGANIZATION HOLDS MONTHLY MEETINGS AND ELECTS OFFICERS ON AN ANNUAL BASIS.

Comments

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