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Eastern State Penitentiary Historic Site Inc

EIN 31-1627155 · Philadelphia, PA

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

LegitimacyPassesRegistration and standingFinancial healthGood88 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

EASTERN STATE PENITENTIARY HISTORIC SITE, INC. PRESERVES AMERICA'S FIRST PENITENTIARY, ADVANCING PUBLIC UNDERSTANDING OF THE CRIMINAL JUSTICE SYSTEM AND ITS IMPACT ON THE LIVES OF THOSE AFFECTED BY IT, TO INSPIRE A MORE JUST FUTURE.

Income
$7.4 million
Spending
$6.9 million
Spent on programs
77%
Reserves
8.2 months of spending
Largest source of income
fees for its services, 42%
Employees
462
Volunteers
50
Highest pay
$235,863, president & ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 88 out of 100. Higher than 75% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.2 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 7% of income.

  • Income trend

    10 of 15

    Income fell 3% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 26 cents.

Source: Form 990 for the year ending December 31, 2024, 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

    15 of 15 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 December 31, 2024, 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 (3)
  1. $3.0 million spent. MUSEUM AND HISTORIC SITE PROGRAMMING (DAYTIME TOUR PROGRAM):WELCOMING OVER 259,000, VISITORS AND STUDENTS EACH YEAR, EASTERN STATE OFFERS DAILY, IN-DEPTH TOURS OF OUR HISTORIC SITE TO LEARNERS OF ALL AGES. EXHIBITIONS THROUGHOUT THE SITE HIGHLIGHT THE HISTORY OF THE PENITENTIARY AND THE LEGACY OF THE AMERICAN CRIMINAL JUSTICE SYSTEM, WHILE ARTIST INTERPRETATIONS ILLUMINATE THE EXPERIENCE AND WIDE IMPACT OF IMPRISONMENT ON INDIVIDUALS, FAMILIES, COMMUNITIES, AND OUR SOCIETY. OTHER SITE ACTIVATIONS INCLUDE SPECIAL THEMED PROGRAMS, FAMILY-FRIENDLY FESTIVALS, REENTRY SIMULATIONS, SCOUT DAYS, SEASONAL NIGHTTIME PROGRAMMING, AND MORE.THE EASTERN STATE CENTER FOR JUSTICE EDUCATION WAS ESTABLISHED IN 2024 TO BECOME A NATIONALLY RECOGNIZED VOICE IN CRIMINAL JUSTICE EDUCATION, SERVING AS A CATALYST FOR WORKFORCE DEVELOPMENT AND A CONNECTION POINT THAT PROVIDES OPPORTUNITIES FOR ENGAGEMENT, DIALOGUE, AND IMPACT. THE CENTER'S PROGRAMMING INCLUDES JUSTICE 101, A MONTHLY PANEL DISCUSSION SERIES EXAMINING THE JUSTICE SYSTEM, THE COLLABORATORY FOR JUSTICE EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR EDUCATORS, THE ANNUAL SUMMER TEACHER INSTITUTE, AND A ROBUST LIBRARY OF DIGITAL RESOURCES THAT INCLUDES LESSON PLANS, EDUCATOR TOOLS, AND ARCHIVIST-CREATED INVESTIGATIONS INTO EASTERN STATE'S COLLECTIONS, AND TWO WORKFORCE DEVELOPMENT PROGRAMS THAT OFFER HOLISTIC PROFESSIONAL AND PERSONAL DEVELOPMENT OPPORTUNITIES TO PHILADELPHIANS.
  2. $2.2 million spent. PRESERVATION OF NATIONAL HISTORIC LANDMARK (HISTORIC PRESERVATION):EASTERN STATE IS COMMITTED TO RESPONSIBLE AND SUSTAINABLE STEWARDSHIP OF THIS NATIONAL HISTORIC LANDMARK. EACH YEAR, EASTERN STATE ALLOCATES A SIGNIFICANT PORTION OF ITS BUDGET TO PRESERVATION PROJECTS ACROSS THE SITE TO ENSURE THIS 11-ACRE HISTORIC CAMPUS CAN CONTINUE TO SERVE AS A HUB OF HISTORIC EDUCATION, CIVIC ENGAGEMENT, WORKFORCE DEVELOPMENT, AND COMMUNITY ACTIVATION.
  3. $44,192 spent. MERCHANDISE SALES AND GENEALOGY FEES

Source: Form 990 for the year ending December 31, 2024, 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 December 2024.

    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 January 1999.

    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.

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