2013-08-21T12:13:58-07:00 2012-12-31 SCHALL & ASHENFARB CPAS 350 5TH AVE STE 5610 NEW YORK NY 101180110 990 2012-01-01 133610041 Commentary Inc COMM 2128911400 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz 2013-08-21 true David C Ashenfarb P00535436 2122682800 2012 2016-02-24 21:20:13Z John Podhoretz 561 7th Avenue 16th Floor New York NY 10018 4766954 false false X www.commentarymagazine.com X 2007 NY The organization publishes a monthly magazine available in print and online. 11 9 16 138399 1196007 1295252 738145 737799 468668 292389 106811 138399 2509631 2463839 0 0 1611956 1677947 0 238503 1762639 1783212 3374595 3461159 -864964 -997320 9500777 9105637 826818 983996 8673959 8121641 The organization publishes a monthly magazine available in print and online. false false 2453259 737799 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. 2453259 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 103 0 true 16 true true false false false false true true false 0 false false false false false false false false false false X 11 9 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 Michael Leffell 2.00 0.00 X 0 0 0 Thomas J Tisch 2.00 0.00 X 0 0 0 Paul Singer 2.00 0.00 X 0 0 0 Gary L Rosenthal 2.00 0.00 X 0 0 0 Judah S Kraushaar 2.00 0.00 X 0 0 0 Roger Hertog 2.00 0.00 X 0 0 0 Daniel R Benson 2.00 0.00 X X 0 0 0 Michael W Schwartz 2.00 0.00 X 0 0 0 Stephanie Roberts 40.00 0.00 X X 96082 0 8749 Marilyn Fedak 2.00 0.00 X 0 0 0 John Podhoretz 40.00 0.00 X X 342555 0 26604 Ilya Leyzerzon 40.00 0.00 X 139305 0 7268 Carolin Moskot 40.00 0.00 X 152327 0 27780 Jonathan Tobin 40.00 0.00 X 182327 0 35073 Abe Greenwald 40.00 0.00 X 107082 0 11605 Neal Kozodoy 2.00 0.00 X 75000 0 0 1094678 117079 5 true true false Cadmus Communications 1991 Northampton Street Easton PA 18042 Magazine publication 174859 1 232272 1062980 1295252 Website 67283 67283 Print Magazine 670516 670516 737799 185354 185354 0 0 0 2300962 2193927 107035 107035 107035 109188 232272 109188 0 0 0 Advertising income 511120 138399 138399 138399 2463839 1030188 138399 X 0 0 0 0 504750 434800 34975 34975 0 886396 638012 223914 24470 25723 19807 4887 1029 171570 132109 32598 6863 89508 68921 17007 3580 0 0 0 0 0 27919 27919 501464 420710 20754 60000 0 47870 47870 0 0 211603 162934 40205 8464 0 0 0 0 0 58286 58286 15625 12031 2969 625 Magazine distribution 111364 111364 Website development & maint. 152618 152618 Magazine printing & production 182734 182734 Direct Mail 229093 229093 244636 117219 28920 98497 3461159 2453259 769397 238503 278185 261738 0 211546 123420 21870 35017 0 0 0 0 34413 19017 415753 146963 296748 268790 6005730 5874658 2591389 2462101 0 0 60896 60896 9500777 9105637 114656 211068 678466 657327 33696 115601 826818 983996 X 8501637 7971819 172322 149822 8673959 8121641 9500777 9105637 -997320 445002 X false true X true false X 1998054 1648691 1939516 1196007 1295252 8077520 0 0 1998054 1648691 1939516 1196007 1295252 8077520 1470798 6606722 389003 311479 344354 303619 185354 1533809 0 0 9611329 4691463 0.68740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415753 146963 268790 268790 2462101 F 2462101 Deferred Rent 115601 115601 X 2908841 445002 445002 2463839 2463839 3461159 3461159 3461159 Part X 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, 2009 and later subject to examination by applicable taxing authorities. false Special Event 341460 232272 109188 97359 11829 341460 232272 109188 97359 11829 109188 X X false false false false false false false false false false Neal Kozodoy 75000 75000 Jonathan Tobin 182327 7293 27780 217400 John Podhoretz 342555 10000 16604 369159 Carolin Moskot 152327 27780 180107 X 1 50563 Fair market value false false false Form 990, Part VI, Line 19 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 VI, Line 15b 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 12c 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 11b 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.