COMMENTARY INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- COMMENTARY INC (EIN 13-3610041)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-11
- IRS object ID
- 202501929349300120
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-11T09:12:38-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 812950760 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 AVENUE OF THE AMERICAS-16TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133610041 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMENTARY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 2128911400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 WEST 86TH STREET 1M | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10024 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE ROBERTS | PersonNm |
| Person Title | DIRECTOR OF OPERATIONS | PersonTitleTxt |
| Phone | 2128916729 | PhoneNum |
| Signature | 2025-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MIKE SCHALL | PreparerPersonNm |
| PTIN | P02024184 | PTIN |
| Phone | 2126618640 | PhoneNum |
| Preparation | 2025-07-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN PODHORETZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 WEST 86TH STREET 1M | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,216,674 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMMENTARY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION PUBLISHES A MONTHLY MAGAZINE AVAILABLE IN PRINT AND ONLINE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $39,252 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,404,832 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,341,156 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,047,094 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $816,113 | CYProgramServiceRevenueAmt |
| PY Investment Income | $177,926 | PYInvestmentIncomeAmt |
| CY Investment Income | $639,840 | CYInvestmentIncomeAmt |
| PY Other Revenue | $94,345 | PYOtherRevenueAmt |
| CY Other Revenue | $65,293 | CYOtherRevenueAmt |
| PY Total Revenue | $2,724,197 | PYTotalRevenueAmt |
| CY Total Revenue | $3,862,402 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,291,046 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,458,154 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $210,813 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,620,020 | PYOtherExpensesAmt |
| CY Other Expenses | $1,467,594 | CYOtherExpensesAmt |
| PY Total Expenses | $2,911,066 | PYTotalExpensesAmt |
| CY Total Expenses | $2,925,748 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$186,869 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $936,654 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,639,444 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,291,554 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $906,601 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $840,897 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,732,843 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,450,657 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION PUBLISHES A MONTHLY MAGAZINE AVAILABLE IN PRINT AND ONLINE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,336,796 | ExpenseAmt |
| Revenue | $816,113 | RevenueAmt |
| Desc | COMMENTARY, INC. PUBLISHES A MONTHLY PRINT MAGAZINE, COMMENTARY. COMMENTARY'S WEBSITE, WWW.COMMENTARY.ORG, FEATURES ORIGINAL DAILY WEBLOGS AND OTHER SEPARATE ONLINE MATERIAL, AND IT MAKES AVAILABLE IN ELECTRONIC FORM, BOTH THE CURRENT PRINT ISSUE AND THE ENTIRE PRINT ARCHIVE. COMMENTARY PRODUCES A FREE 5-DAY/WEEK PODCAST. | Desc |
| Total Program Service Expenses | $2,336,796 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 63 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DE | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHANIE ROBERTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2128911401 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 WEST 86TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10024 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| MICHAEL LEFFELL | |||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAY LEFKOWITZ | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL W SCHWARTZ | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN PRICE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY L ROSENTHAL | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL J ISAAC | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL R BENSON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LIZ LANGE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL SENOR | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| NINA R DAVIDSON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CLIFF ASNESS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM C CROWLEY | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHALEL WORONOFF | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN PODHORETZ | |||||||
| PRESIDENT, EDITOR | 40.00 | Yes (X) | $513,800 | $0 | $97,323 | ||
| STEPHANIE ROBERTS | |||||||
| DIRECTOR OF OPERATIONS | 40.00 | Yes (X) | $237,500 | $0 | $39,259 | ||
| ABE GREENWALD | |||||||
| EXECUTIVE EDITOR | 40.00 | $189,677 | $0 | $39,238 | Yes (X) | ||
| SETH MANDEL | |||||||
| ART DIRECTOR | 40.00 | $162,077 | $0 | $67,980 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,103,054 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $243,800 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $440,944 | FundraisingAmt |
| All Other Contributions | $1,900,212 | AllOtherContributionsAmt |
| Noncash Contributions | $97,248 | NoncashContributionsAmt |
| Total Contributions | $2,341,156 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SUBSCRIPTION REVENUE | 516210 | $719,663 | $719,663 | |
| ONLINE REVENUE | 900099 | $57,198 | $57,198 | |
| ADVERTISING | 611630 | $39,252 | $39,252 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $816,113 | TotalProgramServiceRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $65,293 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $65,293 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65,293 | TotalRevenueColumnAmt |
| Exclusion | $65,293 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $639,840 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $639,840 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $639,840 | TotalRevenueColumnAmt |
| Exclusion | $639,840 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $354,272 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $440,944 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $354,272 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,862,402 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $776,861 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $39,252 | UnrelatedBusinessRevenueAmt |
| Exclusion | $705,133 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,346,854 | TotalAmt |
| Program Services | $1,060,216 | ProgramServicesAmt |
| Management And General | $157,078 | ManagementAndGeneralAmt |
| Fundraising | $129,560 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,415 | TotalAmt |
| Program Services | $39,415 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,216 | TotalAmt |
| Program Services | $576 | ProgramServicesAmt |
| Management And General | $1,567 | ManagementAndGeneralAmt |
| Fundraising | $1,073 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,669 | TotalAmt |
| Program Services | $54,373 | ProgramServicesAmt |
| Management And General | $7,840 | ManagementAndGeneralAmt |
| Fundraising | $6,456 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,317 | TotalAmt |
| Management And General | $3,317 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,130 | TotalAmt |
| Management And General | $109,130 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,158 | TotalAmt |
| Program Services | $351,565 | ProgramServicesAmt |
| Management And General | $54,867 | ManagementAndGeneralAmt |
| Fundraising | $41,726 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,999 | TotalAmt |
| Program Services | $170,999 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,336 | TotalAmt |
| Program Services | $136,336 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,351 | TotalAmt |
| Program Services | $269,493 | ProgramServicesAmt |
| Management And General | $38,860 | ManagementAndGeneralAmt |
| Fundraising | $31,998 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,480 | TotalAmt |
| Management And General | $5,480 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| DIRECT MAIL | $198,781 | $198,781 |
| EDITORIAL | $51,442 | $51,442 |
| MAGAZINE DISTRIBUTION | $3,600 | $3,600 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,925,748 | TotalAmt |
| Program Services | $2,336,796 | ProgramServicesAmt |
| Management And General | $378,139 | ManagementAndGeneralAmt |
| Fundraising | $210,813 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $692,886 | BOYAmt |
| EOY | $1,019,778 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,682 | BOYAmt |
| EOY | $16,613 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,251 | BOYAmt |
| EOY | $135,857 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,362 | BOYAmt |
| EOY | $59,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $499,509 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $496,695 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,870 | BOYAmt |
| EOY | $2,814 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,255,275 | BOYAmt |
| EOY | $6,674,187 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,118 | BOYAmt |
| EOY | $382,378 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,639,444 | BOYAmt |
| EOY | $8,291,554 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,292 | BOYAmt |
| EOY | $238,496 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,155 | BOYAmt |
| EOY | $189,385 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $569,154 | BOYAmt |
| EOY | $413,016 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $906,601 | BOYAmt |
| EOY | $840,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,732,843 | BOYAmt |
| EOY | $7,450,657 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,732,843 | BOYAmt |
| EOY | $7,450,657 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,639,444 | BOYAmt |
| EOY | $8,291,554 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $936,654 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $781,160 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,280,756 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,837,928 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,511,819 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,404,832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,341,156 | CurrentTaxYearAmt |
| Total | $8,376,491 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,280,756 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,837,928 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,511,819 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,404,832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,341,156 | CurrentTaxYearAmt |
| Total | $8,376,491 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,713,338 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,663,153 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81,870 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $137,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,559 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,345 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $65,293 | CurrentTaxYearAmt |
| Total | $497,283 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $5,997 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,093 | CurrentTaxYearMinus1YearAmt |
| Total | $15,090 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,888,864 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,098,885 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.74960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.67830 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $499,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $496,695 | DepreciationAmt |
| Book Value | $2,814 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,814 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| TENANT SECURITY DEPOSITS | $24,979 |
| OPERATING LEASE LIABILITIES | $388,037 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $413,016 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,643,562 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $781,160 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $781,160 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,862,402 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,862,402 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,925,748 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,925,748 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,925,748 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | COMMENTARY DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR THE PERIODS ENDING DECEMBER 31, 2021 AND LATER SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPECIAL EVENT | Event1Nm |
| Gross Receipts Event1 | $795,216 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $440,944 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $354,272 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $7,000 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $347,272 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $795,216 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $440,944 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $354,272 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $7,000 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $347,272 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $354,272 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN PODHORETZ | ||||||||||||||
| PRESIDENT, EDITOR | $513,800 | $0 | $0 | $0 | $0 | $0 | $33,320 | $0 | $64,003 | $0 | $611,123 | $0 | $0 | $0 |
| STEPHANIE ROBERTS | ||||||||||||||
| DIRECTOR OF OPERATIONS | $237,500 | $0 | $0 | $0 | $0 | $0 | $2,600 | $0 | $36,659 | $0 | $276,759 | $0 | $0 | $0 |
| SETH MANDEL | ||||||||||||||
| ART DIRECTOR | $162,077 | $0 | $0 | $0 | $0 | $0 | $11,538 | $0 | $56,442 | $0 | $230,057 | $0 | $0 | $0 |
| ABE GREENWALD | ||||||||||||||
| EXECUTIVE EDITOR | $189,677 | $0 | $0 | $0 | $0 | $0 | $2,600 | $0 | $36,638 | $0 | $228,915 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $97,248 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO BEING FILED WITH THE IRS, A COPY OF FORM 990 WILL BE SENT VIA EMAIL TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT. THE FORM 990 WILL RELECT COMMENTS RECEIVED FROM THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF COMMENTARY, INC. HAS ADOPTED A CONFLICT OF INTEREST POLICY. ALL MEMBERS OF THE BOARD EXECUTE AN ANNUAL DECLARATION AFFIRMING THAT THEY HAD NO CONFLICTS WITH COMMENTARY (OR IDENTIFYING ANY SUCH TRANSACTION). STEPHANIE ROBERTS FOLLOWS UP REGULARLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | EACH YEAR, THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES BASED ON A RECOGNIZED STUDY AND REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND THE KEY EMPLOYEES TO DETERMINE IF THE EXISTING SALARY FALLS WITHIN THESE RANGES. AFTER A DELIBERATION OF THIS MATTER, A NEW PROPOSED SALARY AND BENEFIT PACKAGE IS VOTED ON. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DISCLOSURE OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 351,565. MANAGEMENT AND GENERAL EXPENSES 54,867. FUNDRAISING EXPENSES 41,726. TOTAL EXPENSES 448,158. |
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