COMMENTARY INC (EIN 133610041) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

JOHN PODHORETZ

Phone

2128911400

Tax Period

2024-01-01 to 2024-12-31

COMMENTARY INC, founded in 2007, is a community nonprofit in the Religion sector that reported $3.9M in total revenue in fiscal year 2024. Revenue surged 42% from the prior year, signaling strong growth momentum. The organization ran a surplus of $937K, a strong 24% operating margin.

Mission

THE ORGANIZATION PUBLISHES A MONTHLY MAGAZINE AVAILABLE IN PRINT AND ONLINE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,341,156

Program Service Revenue $816,113

Investment Income $639,840

Other Revenue $65,293

TOTAL REVENUE $3,862,402

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,458,154

Fundraising Expenses $210,813

Program Expenses $2,336,796

Other Expenses $1,467,594

TOTAL EXPENSES $2,925,748

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,862,402	$2,724,197	+0.4%
Expenses	$2,925,748	$2,911,066	+0.0%
Net Income	$936,654	$-186,869	-6.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$887,882

Total Directors

Key Employees

$458,972

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL LEFFELL	CHAIRMAN	2.00	Officer Director	$0	$0	$0
JAY LEFKOWITZ	TRUSTEE	2.00	Director	$0	$0	$0
MICHAEL W SCHWARTZ	TRUSTEE	2.00	Director	$0	$0	$0
STEVEN PRICE	TRUSTEE	2.00	Director	$0	$0	$0
GARY L ROSENTHAL	TRUSTEE	2.00	Director	$0	$0	$0
PAUL J ISAAC	TRUSTEE	2.00	Director	$0	$0	$0
DANIEL R BENSON	TRUSTEE	2.00	Director	$0	$0	$0
LIZ LANGE	TRUSTEE	2.00	Director	$0	$0	$0
DANIEL SENOR	TRUSTEE	2.00	Director	$0	$0	$0
NINA R DAVIDSON	TRUSTEE	2.00	Director	$0	$0	$0
CLIFF ASNESS	TRUSTEE	2.00	Director	$0	$0	$0
WILLIAM C CROWLEY	TRUSTEE	2.00	Director	$0	$0	$0
MICHALEL WORONOFF	TRUSTEE	2.00	Director	$0	$0	$0
JOHN PODHORETZ	PRESIDENT, EDITOR	40.00	Officer	$513,800	$97,323	$611,123
STEPHANIE ROBERTS	DIRECTOR OF OPERATIONS	40.00	Officer	$237,500	$39,259	$276,759
ABE GREENWALD	EXECUTIVE EDITOR	40.00	Key Emp	$189,677	$39,238	$228,915
SETH MANDEL	ART DIRECTOR	40.00	Key Emp	$162,077	$67,980	$230,057

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$3,862,402	$2,925,748	$8,291,554	$936,654
2023	$2,724,197	$2,911,066	$6,639,444	$-186,869
2022	$2,596,637	$2,858,304	$5,477,296	$-261,667
2021	$2,900,591	$2,997,785	$6,537,680	$-97,194
2020	$2,257,889	$2,910,972	$6,216,451	$-653,083
2019	$2,101,800	$2,987,812	$6,731,388	$-886,012
2018	$1,895,112	$2,862,213	$7,058,937	$-967,101

COMMENTARY INC