2020-11-10T15:02:49-08:00 2019-12-31 134036703 SCHALL & ASHENFARB CPAS 307 5th Ave 15th Floor NEW YORK NY 100166517 990 2019-01-01 133610041 Commentary Inc COMM 2128911400 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz President 2020-11-10 true Michael Schall P02024184 2122682800 2019 2021-01-29 14:40:06Z John Podhoretz 561 7th Avenue 16th Floor New York NY 10018 3249956 false X www.commentarymagazine.com X 2007 NY The organization publishes a monthly magazine available in print and online. 8 7 10 10 27500 1064700 1168000 657334 616116 130509 290184 42569 27500 1895112 2101800 0 0 1794028 1847900 0 164651 1068185 1139912 2862213 2987812 -967101 -886012 7058937 6731388 609099 547054 6449838 6184334 The organization publishes a monthly magazine available in print and online. false false 2374697 616116 Commentary, Inc. publishes a monthly print magazine, COMMENTARY. Commentary's website, www.commentarymagazine.com, 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. 2374697 true true false false false false false false false false true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 60 0 true 10 true true true false false false false true true false 0 false false false false false false false X 8 7 false false false false false false false true true false false true true true true true true true false false DE NY X Ilya Leyzerson 2128911401 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz President 40.00 0.00 X X 424147 0 55608 Carol Moskot Publisher 40.00 0.00 177292 0 44640 Kejda Gjermani Digital Publisher 40.00 0.00 129549 0 49656 Abraham Greenwald Senior Editor 40.00 0.00 157095 0 17647 Ilya Leyzerzon Business Director 40.00 0.00 161754 0 9693 Stephanie Roberts Operations Dir 40.00 0.00 133837 0 31307 Daniel R Benson Chairman 2.00 0.00 X X 0 0 0 Jay Lefkowitz Member 2.00 0.00 X 0 0 0 Michael W Schwartz Member 2.00 0.00 X 0 0 0 Steven Price Member 2.00 0.00 X 0 0 0 Gary L Rosenthal Member 2.00 0.00 X 0 0 0 Paul J Isaac Member 2.00 0.00 X 0 0 0 Michael Leffell Member 2.00 0.00 X 0 0 0 1183674 208551 6 false true false 0 337818 830182 1168000 Print Magazine 511120 560018 560018 Website 516110 56098 56098 616116 120432 120432 0 0 0 1199875 1030123 169752 169752 169752 118033 337118 118033 0 0 0 Advertising income 511120 27500 27500 27500 2101800 616116 27500 290184 0 0 0 0 462623 370099 46262 46262 0 1077278 889222 154018 34038 18086 15055 2687 344 200944 165660 27456 7828 88969 72955 11566 4448 0 0 0 0 0 19795 19795 27862 27862 0 70649 59515 11134 0 0 217988 178751 28338 10899 0 0 0 0 0 22363 22363 31311 25675 4070 1566 Print author's fees 245250 245250 Website development & maint. 157376 157376 Magazine printing & production 110463 110463 Magazine distribution 63276 63276 173579 80915 44532 48132 2987812 2374697 448464 164651 37844 92260 0 195000 100000 19397 19806 0 0 0 0 287 374 480100 417037 82505 63063 3873110 3659089 2789897 2735899 0 0 60897 60897 7058937 6731388 62387 59879 354151 314323 192561 172852 609099 547054 X 6158282 5992778 291556 191556 6449838 6184334 7058937 6731388 -886012 620508 X false true X true false X 1952028 2026660 1050988 1064700 1168000 7262376 0 0 1952028 2026660 1050988 1064700 1168000 7262376 2428725 4833651 109034 129258 127832 130509 120432 617065 0 0 7879441 3338485 0.61350 0.70200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 480100 417037 63063 63063 2735899 Deferred Rent 172852 172852 X 2702513 620508 620508 2082005 19795 19795 2101800 2968017 2968017 19795 19795 2987812 Part X : FIN48 Footnote Commentary does not believe its financial statements include any material, uncertain tax positions. Tax filings for the periods ending December 31, 2016 and later subject to examination by applicable taxing authorities. false Special Event 455151 337118 118033 118033 455151 337118 118033 118033 118033 true X X X false false false false false false false false false Abraham Greenwald Senior Editor 157095 1300 16347 174742 Carol Moskot Publisher 177292 44640 221932 Ilya Leyzerzon Business Director 161754 6470 3223 171447 John Podhoretz President 424147 11200 44408 479755 Kejda Gjermani Digital Publisher 129549 5182 44474 179205 Stephanie Roberts Operations Dir 133837 31307 165144 Form 990, Part VI, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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). Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Each year, the executive committee reviews comparable salaries based on a recognized study and reviews the performance of the executive director 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Each year, the executive committee reviews comparable salaries based on a recognized study and reviews the performance of 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, Line 19: Other Organization Documents Publicly Available The disclosure of governing documents, conflict of interest policy, and financial statements are available to the public upon request.