2014-10-08T07:49:16-07:00 2013-12-31 SCHALL & ASHENFARB CPAS 307 5th Ave 15th Floor NEW YORK NY 100166517 990 2013-01-01 133610041 Commentary Inc COMM 2128911400 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz President 2014-10-08 true David C Ashenfarb P00535436 2122682800 2013 2015-11-30 17:44:51Z 6664395 false false X www.commentarymagazine.com X 2007 NY The organization publishes a monthly magazine available in print and online. 10 8 13 54976 1295252 1186504 737799 709900 292389 579630 138399 54976 2463839 2531010 0 0 1677947 1709415 0 351076 1783212 1539371 3461159 3248786 -997320 -717776 9105637 8750476 983996 850371 8121641 7900105 The organization publishes a monthly magazine available in print and online. false false 2430787 764876 Commentary publishes a monthly print magazine, COMMENTARY. Commentary's website, www.commentarymagazine.com, features original daily weblogs and other separate online content, and it makes available, in electronic form, both the current print issue and the entire print archive of the monthly magazine. 2430787 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 88 0 true 13 true true false false false false true true false 0 false false false false false false false false false false X 10 8 false false false false false false false true true false false true true true true true true true true false X Ilya Leyzerson 2128911401 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz President 40.00 0.00 X X 424606 0 28627 Marilyn Fedak Member 2.00 0.00 X 0 0 0 Stephanie Roberts Sec'y/Treas. 40.00 0.00 X X 105231 0 9933 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 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 Thomas J Tisch 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 7584 Carolin Moskot Publisher 40.00 0.00 X 155000 0 30668 Jonathan Tobin Web Editor 40.00 0.00 X 189000 0 38228 Abe Greenwald Senior Editor 40.00 0.00 X 117345 0 9673 Neal Kozodoy Editor at Large 2.00 0.00 X 75000 0 0 1213182 124713 6 true true false Cadmus Communications 1991 Northampton Street Easton PA 18042 Magazine publication 202070 1 287788 898716 50000 1186504 Print Magazine 652810 652810 Website 57090 57090 709900 166391 166391 0 0 0 4385272 3972033 413239 413239 413239 161352 287788 161352 0 0 0 Advertising income 511120 54976 54976 54976 2531010 1289530 54976 X 0 0 0 0 579607 494685 42461 42461 0 841727 674442 26818 140467 27860 22845 1393 3622 172305 141290 8615 22400 87916 72091 4396 11429 0 0 0 0 0 26448 26448 424785 364785 60000 0 61650 61650 0 0 217771 178572 10889 28310 0 0 0 0 0 62816 62816 13118 10757 656 1705 Magazine printing & production 159377 159377 Direct Mail 157986 157986 Circulation 140455 140455 Magazine distribution 103592 103592 171373 67896 62795 40682 3248786 2430787 466923 351076 261738 116968 0 123420 70000 35017 53102 0 0 0 0 19017 12973 422110 209779 268790 212331 5874658 6118221 2462101 2105985 0 0 60896 60896 9105637 8750476 211068 113269 657327 568017 115601 169085 983996 850371 X 7971819 7808563 149822 91542 8121641 7900105 9105637 8750476 -717776 496240 X false true X true false X 1648691 1939516 1196007 1295252 1186504 7265970 0 0 1648691 1939516 1196007 1295252 1186504 7265970 1279422 5986548 311479 344354 303619 185354 166391 1311197 0 0 8577167 4354690 0.69800 0.68740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 422110 209779 212331 212331 2105985 F 2105985 Deferred Rent 169085 169085 X 3027250 496240 496240 2531010 2531010 3248786 3248786 3248786 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, 2010 and later subject to examination by applicable taxing authorities. false Special Event 449140 287788 161352 161352 449140 287788 161352 161352 161352 X X false false false false false false false false false false Carolin Moskot Publisher 155000 30668 185668 Ilya Leyzerzon Business Director 147000 7584 154584 John Podhoretz President 424606 28627 453233 Jonathan Tobin Web Editor 189000 38228 227228 Neal Kozodoy Editor at Large 75000 75000 X 1 50000 false false false Form 990, Part VI, Line 11b: Form 990 Review Process Prior to being filed with the IRS, the form 990 will be sent via email to the full board of directors for review and comment. The form 990 will reflect 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.