What is the mood of the poem and how has the poet created the mood?
What is the theme of the poem and what aspects of the poem highlight this?
What is the subject of the poem and what is my interpretation of it?
Is there a set meter and are there any errors in meter?
Is there a set rhyme scheme and are there any rhymes that don't seem to work?
What figurative language has been used? Metaphors? Personification? Comment on any good examples or any examples that don't work well.
Comment on any aspects of sound repetition, for instance, assonance, consonance, alliteration, etc.
Has the poet used symbolism or anything else that is worthy of note?
I always make it clear that this area is subjective, but I'm simply sharing my opinion. If the flow of a poem is hindered because of punctuation placement, or punctuation is inconsistent, I mention it.
SUGGESTIONS FOR IMPROVEMENT:
This is where I describe the ways I think a poem could be improved, if it's applicable. Again, this is another area to be gentle with. Always ask yourself if it's a matter of style or not.
A section that everyone likes. Don't pull out a whole poem, but taking a couplet or even a quatrain in a longer poem is okay. Highlight this excerpt and tell the author what is great about it.
End on an encouraging note. Tell the author that you appreciated his or her poem. If you didn't appreciate it at all ... hush. Sometimes you have to review a poem through necessity, but you may not like it. Try to keep an open mind and look for positive aspects, clever use of convention, or an angle. Thank the author for sharing his or her work and wish them well.