2016-11-09T12:06:18-08:00 2015-12-31 SCHALL & ASHENFARB CPAS 307 5th Ave 15th Floor NEW YORK NY 100166517 990 2015-01-01 133610041 Commentary Inc COMM 2128911400 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz President 2016-11-09 true David C Ashenfarb P00535436 2122682800 2015 2017-02-10 21:41:12Z John Podhoretz 561 7th Avenue 16th Floor New York NY 10018 3526041 false false X www.commentarymagazine.com X 2007 NY The organization publishes a monthly magazine available in print and online. 11 10 14 10 56938 2831116 1952028 653148 576232 625234 430815 85658 56938 4195156 3016013 0 0 1527306 1611297 0 113895 1499559 1460572 3026865 3071869 1168291 -55856 9625306 9032968 809987 845506 8815319 8187462 The organization publishes a monthly magazine available in print and online. false false 2397562 633170 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. 2397562 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 true false false false false false false false false false true 85 0 true 14 true true true false false false false true true false 0 false false false false false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true true false NY X Ilya Leyzerson 2128911401 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz President 40.00 0.00 X X 353431 0 41401 Meredith Berkman Member 2.00 0.00 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 Daniel R Benson Chairman 2.00 0.00 X X 0 0 0 Steven Price Member 2.00 0.00 X 0 0 0 Roger Hertog Member 2.00 0.00 X 0 0 0 Gary L Rosenthal Member 2.00 0.00 X 0 0 0 Paul Singer 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 Ilya Leyzerzon Business Director 40.00 0.00 X 147000 0 8837 Carolin Moskot Publisher 40.00 0.00 X 161558 0 32351 Jonathan Tobin Web Editor 40.00 0.00 X 184971 0 20203 Abraham Greenwald Senior Editor 40.00 0.00 X 124839 0 14899 Stephanie Roberts Business Manager 40.00 0.00 X 5769 0 3988 977568 121679 5 true true false Lane Press 11 Kaimes Street Albany NY 12205 Magazine publication 154073 1 466717 1485311 59594 1952028 Print Magazine 523563 523563 Website 52669 52669 576232 109034 109034 0 0 0 723857 402076 321781 321781 321781 107952 466717 107952 0 0 0 Advertising income 511120 56938 56938 56938 3016013 1007047 56938 X 0 0 0 0 357450 285960 35745 35745 0 956222 801881 139852 14489 22678 18823 2948 907 189602 157370 24648 7584 85345 70836 11095 3414 0 0 0 0 0 23857 23857 10757 10757 0 63391 63391 0 0 224457 186299 29180 8978 0 0 0 0 0 45758 45758 19934 16545 2592 797 Print authors fees 245685 245685 Circulation 209593 209593 Magazine printing & production 136310 136310 Direct Mail 113912 113912 366918 268260 56677 41981 3071869 2397562 560412 113895 176998 248976 0 640197 422391 39206 18055 0 0 0 0 24469 0 437144 315346 160631 121798 5182279 4989820 3340630 3171032 0 0 60896 60896 9625306 9032968 144020 153789 479321 492208 186646 199509 809987 845506 X 8118543 7659019 696776 528443 8815319 8187462 9625306 9032968 -55856 -572001 X false true X true false X 1196007 1295252 1186504 2831116 1952028 8460907 0 0 1196007 1295252 1186504 2831116 1952028 8460907 1241052 7219855 303619 185354 166391 182585 109034 946983 0 0 9407890 3415224 0.76740 0.75140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 437144 315346 121798 121798 3171032 Deferred Rent 199509 199509 X 2444012 -572001 -572001 3016013 3016013 3071869 3071869 3071869 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, 2012and later subject to examination by applicable taxing authorities. false Special Event 574669 466717 107952 107952 574669 466717 107952 107952 107952 true X X X false false false false false false false false false false Carolin Moskot Publisher 161558 32351 193909 Ilya Leyzerzon Business Director 147000 8837 155837 John Podhoretz President 353431 41401 394832 Jonathan Tobin Web Editor 184971 20203 205174 Stephanie Roberts Business Manager 5769 3988 9757 X 8 59594 false false false 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 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 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. The minutes of the board of directors reflect the nature of this process. 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. Form 990, Part IX, Line 24e: Other Expenses Administrative: Column (A) - Total = $48025; Column (B) - Program Services = $0; Column (C) - Management & General = $48025; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Application Devel. & Lic. Fees: Column (A) - Total = $12590; Column (B) - Program Services = $12590; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Bad debts: Column (A) - Total = $8652; Column (B) - Program Services = $0; Column (C) - Management & General = $8652; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Development: Column (A) - Total = $16146; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $16146 Form 990, Part IX, Line 24e: Other Expenses Editorial: Column (A) - Total = $24824; Column (B) - Program Services = $24824; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Events: Column (A) - Total = $25835; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $25835 Form 990, Part IX, Line 24e: Other Expenses Magazine distribution: Column (A) - Total = $75222; Column (B) - Program Services = $75222; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Web authors fees: Column (A) - Total = $87500; Column (B) - Program Services = $87500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Website development & maint.: Column (A) - Total = $68124; Column (B) - Program Services = $68124; Column (C) - Management & General = $0; Column (D) - Fundraising = $0