SEA ISLANDS HUNGER AWARENESS FOUNDATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SEA ISLANDS HUNGER AWARENESS FOUNDATION (EIN 47-2730495)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202601329349303670
Schema version
2025v4.1
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)
Return2026-05-12T09:34:36-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN812387076PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Atlantic Coast Tax & Accounting IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1856 Lowcountry Blvd Ste 100AddressLine1Txt
CityMount PleasantCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29464ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472730495EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Sea Island Hunger Awareness FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSEAIBusinessNameControlTxt
Phone5189282411PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 268AddressLine1Txt
CityJohns IslandCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29457ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPeter RupertPersonNm
Person TitleTreasurerPersonTitleTxt
Phone5189282411PhoneNum
Signature2026-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonClinton D HulseyPreparerPersonNm
PTINP00699977PTIN
Phone8435939311PhoneNum
Preparation2026-05-12PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerShirley SalvoPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 268AddressLine1Txt
CityJohns IslandCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29457ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$691,849GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTo fight Sea Islands hunger and provide clean water.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$32,647TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$408,606PYContributionsGrantsAmt
CY Contributions Grants$636,372CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$45,512PYInvestmentIncomeAmt
CY Investment Income$32,647CYInvestmentIncomeAmt
CY Other Revenue$22,830CYOtherRevenueAmt
PY Total Revenue$454,118PYTotalRevenueAmt
CY Total Revenue$691,849CYTotalRevenueAmt
PY Grants And Similar Paid$295,572PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$501,955CYGrantsAndSimilarPaidAmt
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$58,926PYOtherExpensesAmt
CY Other Expenses$35,744CYOtherExpensesAmt
PY Total Expenses$354,498PYTotalExpensesAmt
CY Total Expenses$537,699CYTotalExpensesAmt
PY Revenues Less Expenses$99,620PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$154,150CYRevenuesLessExpensesAmt
Total Assets BOY$1,341,400TotalAssetsBOYAmt
Total Assets EOY$1,495,998TotalAssetsEOYAmt
Total Liabilities BOY$3,828TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,276TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,337,572NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,491,722NetAssetsOrFundBalancesEOYAmt
MissionTo fight Sea Islands hunger and provide clean water.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$71,213ExpenseAmt
Grant$0GrantAmt
Revenue$10,500RevenueAmt
DescWater Wellness Mission Program. To meet the need of the poor who had no running water. Dig wells and repair damaged plumbing.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$254,112ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescDonations to Other Organizations and other misc expenses.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$194,598ExpenseAmt
Grant$0GrantAmt
Revenue$165,959RevenueAmt
DescBlessing Basket - Food distribution to poor.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$519,923TotalProgramServiceExpensesAmt
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 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 IndividualsYes (true)GrantsToIndividualsInd
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
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
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 PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonChristy HulseyPersonNm
Phone8435939311PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1856 Lowcountry Blvd Ste 100AddressLine1Txt
CityMount PleasantCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29464ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Shirley Salvo
President17.00Yes (X)$0$0$0
Peter Rupert
Treasurer8.00Yes (X)$0$0$0
David Berry
Board Member6.00Yes (X)$0$0$0
John Carpenter
Board Member4.00Yes (X)$0$0$0
Melanie Jangro
Board Member8.00Yes (X)$0$0$0
Carol Heilman
Board Member4.00Yes (X)$0$0$0
Carol Cronk
Secretary6.00Yes (X)$0$0$0
Shep McKinney
Board Member4.00Yes (X)$0$0$0
Leroy Blake
Board Member6.00Yes (X)$0$0$0
Louise Baucom
Board Member4.00Yes (X)$0$0$0
Laurel Healy
Board Member9.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$636,372AllOtherContributionsAmt
Total Contributions$636,372TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,647TotalRevenueColumnAmt
Unrelated Business Revenue$32,647UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$22,830FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,830TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$22,830ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$691,849TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$32,647UnrelatedBusinessRevenueAmt
Exclusion$22,830ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,000TotalAmt
Program Services$2,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$499,955TotalAmt
Program Services$499,955ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,475TotalAmt
Program Services$0ProgramServicesAmt
Management And General$4,475ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,510TotalAmt
Program Services$0ProgramServicesAmt
Management And General$11,510ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,179TotalAmt
Program Services$0ProgramServicesAmt
Management And General$1,179ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,767TotalAmt
Program Services$16,767ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Professional Dues$1,050$1,050$0$0
Dues & Subscriptions$0$0$0$0
Facilities$0$0$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$763TotalAmt
Program Services$151ProgramServicesAmt
Management And General$612ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$537,699TotalAmt
Program Services$519,923ProgramServicesAmt
Management And General$17,776ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$705,721BOYAmt
EOY$534,532EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$635,679BOYAmt
EOY$961,466EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,341,400BOYAmt
EOY$1,495,998EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,828BOYAmt
EOY$4,276EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,828BOYAmt
EOY$4,276EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,337,572BOYAmt
EOY$1,491,722EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,337,572BOYAmt
EOY$1,491,722EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,341,400BOYAmt
EOY$1,495,998EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$154,150ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Other Support Sum$0OtherSupportSumAmt
Public Support CY1700PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$604,930CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$736,495CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$448,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$408,606CurrentTaxYearMinus1YearAmt
Current Tax Year$636,372CurrentTaxYearAmt
Total$2,835,155TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$604,930CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$736,495CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$448,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$408,606CurrentTaxYearMinus1YearAmt
Current Tax Year$636,372CurrentTaxYearAmt
Total$2,835,155TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,835,155PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$604,930CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$736,495CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$448,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$408,606CurrentTaxYearMinus1YearAmt
Current Tax Year$636,372CurrentTaxYearAmt
Total$2,835,155TotalAmt
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 D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bDistribute at Board Meeting
Pt VI, Line 8bCommittee Present at Meetings
Pt XIDepreciation Adjustment
Pt VI, Line 12cConflict of interest policy in place and discussed at meetings.

Comments

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