Nonprofit · EIN 87-6288450
LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER
Also known as FIRST REPUBLIC TRUST CO OF DE LLC T
Tax-exempt · WILMINGTON, DE 19809
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,110 | $482,085 | -$479,975 | $5,134,793 | $0 | $5,134,793 |
| December 31, 2024 | 990 | $7,610 | $10,099,294 | -$10,091,684 | $5,617,729 | $0 | $5,617,729 |
| December 31, 2023 | 990 | $305,499 | $8,001,974 | -$7,696,475 | $15,724,714 | $0 | $15,724,714 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $2,110
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,800
- Management and general (functional)
- $482,085
Balance sheet and other
- Total assets, start of year
- $5,617,729
- Total assets, end of year
- $5,134,793
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,134,793
- Gross receipts
- $2,110
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2021
- State of legal domicile
- DE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JTC TRUST COMPANY (DELAWARE) LTD | TRUSTEE Institutional trustee | 1 | $6,333 |
| TERESA TSAI | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST REPUBLIC TRUST CO OF DELAWARE L | TRUSTEES Institutional trustee | 1 | $10,000 |
| HAROLD WILLIAM LOW | TRUSTEES Trustee or director | 1 | $0 |
| TERESA TSAI | TRUSTEES Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST REPUBLIC TRUST CO OF DELAWARE L | TRUSTEES Institutional trustee | 1 | $10,000 |
| HAROLD WILLIAM LOW | TRUSTEES Trustee or director | 1 | $0 |
| TERESA TSAI | TRUSTEES Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- JTC TRUST CO 200 BELLEVUE PKWY 500, WILMINGTON, DE 19809-0000
- In care of
- % FIRST REPUBLIC TRUST COMPANY
- Principal officer (990 for 2025)
- CAROL TINOSR TRUST OFFIC, JTC TRUST CO 200 BELLEVUE PKWY 500, WILMINGTON, DE 19809
- Signed the 990
- CAROL TINO, SR. TRUST OFFICER
- Phone
- (302) 798-2160
- Return prepared by
- LUTZ AND CARR CPAS LLP
Mission
THE ORGANIZATION IS A DELAWARE CHARITABLE TRUST OPERATED EXCLUSIVELY FOR THE BENEFIT OF ITS SUPPORTED ORGANIZATION, THE PUBLIC THEATER, A NEW YORK NOT-FOR-PROFIT CORPORATION RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) OF THE CODE.
Program accomplishments
- CONTRIBUTIONS WILL BE PAID TO THE SUPPORTED ORGANIZATION NAMED IN THE TRUST'S GOVERNING INSTRUMENT.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 87-6288450
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $5,134,793
- Income (IRS master file)
- $2,110
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,110 | $482,085 | $5,134,793 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $7,610 | $10,099,294 | $5,617,729 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $305,499 | $8,001,974 | $15,724,714 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $7,695 | $8,528,354 | $23,449,910 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-6288450).
Questions about LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER
- What is the EIN of LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER?
- The employer identification number (EIN) of LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER is 87-6288450.
- Is LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER?
- The 990 for the year ended December 31, 2025 names CAROL TINOSR TRUST OFFIC.
- Who are the officers and directors of LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER?
- The 990 for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $6,333 (JTC TRUST COMPANY (DELAWARE) LTD, TRUSTEE).
- How much revenue does LUESTHER T MERTZ LEGACY TR FOR THE PUBLIC THEATER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,110, expenses of $482,085 and total assets of $5,134,793 at year end.
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