2012-11-14T09:53:02-08:00 2011-12-31 SCHALL & ASHENFARB CPAS 350 5TH AVE STE 5610 NEW YORK NY 101180110 990 2011-01-01 133610041 Commentary Inc COMM 2128911400 561 7th Avenue 16th Floor New York NY 10018 John Podhoretz 2012-11-14 true David C Ashenfarb 2122682800 2011 2016-02-24 21:20:13Z John Podhoretz 561 7th Avenue 16th Floor New York NY 10018 13622461 false false X www.commentarymagazine.com X 2007 NY The organization publishes a monthly magazine available in print and online. 11 9 16 106811 1939516 1196007 803228 738145 385564 468668 90454 106811 3218762 2509631 0 0 1470153 1611956 0 289173 1754751 1762639 3224904 3374595 -6142 -864964 10544936 9500777 802539 826818 9742397 8673959 The organization publishes a monthly magazine available in print and online. false false 2477867 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. 2477867 true true false false false false false false false false true false 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 false false false false true 103 0 true 16 true true true false false false false false false true true false 0 false false false false false false false false false false false X 11 9 false false false false false false false true true false false false true true true true true true true true false false NY X Ilya Leyzerson 2128911401 561 7th Avenue 16th Floor New York NY 10018 Michael Leffell 2.00 X 0 0 0 Thomas J Tisch 2.00 X 0 0 0 Paul Singer 2.00 X 0 0 0 Gary L Rosenthal 2.00 X 0 0 0 Judah S Kraushaar 2.00 X 0 0 0 Roger Hertog 2.00 X 0 0 0 E Robert Goodkind 2.00 X 0 0 0 Daniel R Benson 2.00 X X 0 0 0 Michael W Schwartz 2.00 X 0 0 0 Marilyn Fedak 2.00 X 0 0 0 Stephanie Roberts 40.00 X 93419 0 7954 John Podhoretz 40.00 X 347577 0 25550 Ilya Leyzerzon 40.00 X 133000 0 5320 Carolin Moskot 40.00 X 135769 0 25045 Jonathan Tobin 40.00 X 198000 0 32965 Neal Kozodoy 2.00 X 75000 0 0 982765 96834 4 true true false Cadmus Communications 1991 Northampton Street Easton PA 18042 Magazine publication 193297 1 161708 1034299 1196007 Website 48364 48364 Print Magazine 689781 689781 738145 303619 303619 0 0 0 11218642 11053593 165049 165049 165049 59237 161708 59237 0 0 0 Advertising income 511120 106811 106811 106811 2509631 1206813 106811 0 0 0 0 483347 413831 34758 34758 0 817615 574894 214570 28151 24780 18833 4708 1239 198252 150671 37668 9913 87962 66851 16713 4398 0 0 0 0 0 11008 11008 475458 389312 26146 60000 0 0 0 0 315063 239448 59862 15753 0 0 0 0 0 40110 40110 11907 9049 2263 595 Magazine Printing & Production 176909 176909 Magazine distribution 115036 115036 Events 123177 123177 Circulation 196170 196170 Business Office 116774 116774 181027 126863 42975 11189 3374595 2477867 607555 289173 813862 278185 0 365000 211546 28620 21870 0 0 0 0 54631 34413 385425 88677 26862 296748 9255961 8597119 0 0 0 60896 10544936 9500777 104796 114656 697743 678466 33696 802539 826818 X 9003075 8501637 739322 172322 9742397 8673959 10544936 9500777 X -864964 -203474 X false true true X false false X 1271075 1998054 1648691 1939516 1196007 8053343 0 0 1271075 1998054 1648691 1939516 1196007 8053343 1647976 6405367 459747 389003 311479 344354 303619 1808202 0 0 9861545 4851513 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 385425 88677 296748 296748 Deferred Rent 33696 33696 2509631 3374595 -864964 -203474 -203474 -1068438 2311617 -203474 5460 -198014 2509631 2509631 3380055 5460 5460 3374595 3374595 Part X Part X : FIN48 Footnote Commentary has adopted the provisions of FASB ASC 740, Income Taxes, which applies to positions taken or expected to be taken in a tax return. Organizations are required to recognize the effects of tax positions if they are more likely than not of being sustained. Commentary does not believe its financial statements include any uncertain tax positions. false Special Event 220945 161708 59237 59237 220945 161708 59237 59237 59237 X X false false false false false false false false false false Neal Kozodoy 75000 75000 Jonathan Tobin 198000 7920 25045 230965 John Podhoretz 347577 9800 15750 373127 Carolin Moskot 135769 25045 160814 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 wtihin 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 11 Form 990, Part VI, Line 11: Form 990 Review Process Prior to being filed with the IRS, the Form 990 will be sent via e-mail to the full board of directors for review and comment. The Form 990 will reflect comments received from the Board.