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Elevator Repair Service Theater Inc

EIN 13-3787877 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Elevator Repair Service Theater, Inc.'s artistic mission is to create original works, with a consistent ensemble, that explore and challenge the fundamentals of live performance.

Income
$1.1 million
Spending
$1.0 million
Spent on programs
77%
Reserves
8.7 months of spending
Largest source of income
fees for its services, 48%
Employees
46
Volunteers
23
Highest pay
$110,377, president

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 80% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.7 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 5% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 28 cents.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    17 of 18 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $806,177 spent. Throughout the 2025 fiscal year, Elevator Repair Service Theater (ERS) fulfilled its mission of creating original works with an ongoing ensemble that explore and challenge the fundamentals of live performance. In the past 12 months, ERS continued development of our new work, Ulysses, internationally performed Baldwin and Buckley at Cambridge, revived our most famous work, Gatz, and engaged in additional ancillary activities to further bolster our cultural and educational partnerships and increase audience engagement.In November of 2024, ERS remounted a sold-out 19-performance run of Gatz, our 8-hour-long word-for-word enactment of The Great Gatsby, at The Public Theater in New York City. Two decades after its original NYC premiere, Gatz still drew interest and acclaim, and we have received renewed touring interest in the production following this engagement. Ulysses is ERSs take on James Joyce's iconic modernist novel. ERS has a successful history of reinvigorating and bringing new perspectives to pieces of classic literature, and our goal in presenting Ulysses is to transform the notoriously inaccessible text into a performance piece that is both accessible and compelling to a broader audience. Following a world premiere at Bards SummerScape festival in June/July 2024 that received a New York Times Critics Pick, ERS continued to develop the work with engagements at FringeArts in Philadelphia, PA, in September 2024, UMS (University of Michigan) in Ann Arbor, MI, in October 2024, and UCLA in Los Angeles, CA, in April 2025. Altogether, ERS had the opportunity to perform Ulysses for more than 2,500 audience members in FY25. Later in April 2025, ERSs original production Baldwin and Buckley at Cambridge toured to the FIND Festival in Berlin, Germany, for four performances. BBAC is a verbatim depiction of a debate between James Baldwin and William F. Buckley, Jr. at Cambridge University. The piece is a new staging of the text of the 1965 debate whose subject - "The American Dream is at the expense of the American Negro" is as relevant today as it was almost 60 years ago.ERS has also recently participated in ancillary activities in collaboration with other artistic and cultural organizations. In March 2025, ERS collaborated with the James Joyce Society on a free public reading of Exiles, the only play written by James Joyce. Additionally, in December 2024, ERS Artistic Director John Collins and longtime ERS company member Scott Shepherd visited students at The New School to discuss ERS and the development of Ulysses. These ancillary activities allow us to reach broader audiences and interact with groups that may not traditionally attend live theater.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1996.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.