Nonprofit · EIN 87-6288389
THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION
Tax-exempt · WILMINGTON, DE 19809
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,068 | $210,208 | -$208,140 | $2,192,602 | $0 | $2,192,602 |
| December 31, 2024 | 990 | $5,098 | $4,153,970 | -$4,148,872 | $2,401,992 | $0 | $2,401,992 |
| December 31, 2023 | 990 | $102,868 | $3,387,238 | -$3,284,370 | $6,557,324 | $0 | $6,557,324 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $2,068
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,741
- Management and general (functional)
- $210,208
Balance sheet and other
- Total assets, start of year
- $2,401,992
- Total assets, end of year
- $2,192,602
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,192,602
- Gross receipts
- $2,068
- 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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| LINDA SHELTON | TRUSTEE Trustee or director | 1 | $0 | $921,785 | $47,388 |
| JTC TRUST COMPANY (DELAWARE) LTD | TRUSTEE Institutional trustee | 1 | $6,333 | $0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| LINDA SHELTON | TRUSTEES Trustee or director | 1 | $0 | $842,354 | $68,334 |
| FIRST REPUBLIC TRUST CO OF DELAWARE L | TRUSTEES Institutional trustee | 1 | $10,000 | $0 | $0 |
| HAROLD WILLIAM LOW | TRUSTEES Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| LINDA SHELTON | TRUSTEES Trustee or director | 1 | $0 | $840,651 | $45,606 |
| FIRST REPUBLIC TRUST CO OF DELAWARE L | TRUSTEES Institutional trustee | 1 | $10,000 | $0 | $0 |
| HAROLD WILLIAM LOW | TRUSTEES Trustee or director | 1 | $0 | $0 | $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 JOYCE THEATER FOUNDATION ,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 GOVERNNG 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
- 87-6288389
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C19)
- Assets (IRS master file)
- $2,192,602
- Income (IRS master file)
- $2,068
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,068 | $210,208 | $2,192,602 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $5,098 | $4,153,970 | $2,401,992 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $102,868 | $3,387,238 | $6,557,324 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $26,480 | $3,384,796 | $9,853,821 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | 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 87-6288389).
Questions about THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION
- What is the EIN of THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION?
- The employer identification number (EIN) of THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION is 87-6288389.
- Is THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION 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 THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION 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 THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION?
- The 990 for the year ended December 31, 2025 names CAROL TINOSR TRUST OFFIC.
- Who are the officers and directors of THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization.
- How much revenue does THE LUESTER T MERTZ LEGACY TRUST FOR THE JOYCE THEATER FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,068, expenses of $210,208 and total assets of $2,192,602 at year end.
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