Robert Mankoff

The line between humor and bad taste is your audience, in which some people will find everything offensive, and some people will find nothing offensive, but the truth is that most humor originates in what would be called bad taste.

I think funny is just the foundation. I don't really think, to some extent, funny is the absolute most important thing. It should also communicate some idea through the medium of cartooning. Just to be funny is... You know what, the things that you laugh hardest at aren't cartoons.