Sampson Theatre

Penn Yan, Yates County, New York Listed Ref. 08001035 Building Vacant per nomination
Sampson Theatre, Penn Yan, New York
Photo: Shuvaev, CC BY-SA 3.0, via Wikimedia Commons
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Why it's listed

Built in 1910 at 130-136 East Elm Street in Penn Yan, this three-story theater was designed by local physician Dr. Frank Sampson with consulting architect Frank Harrison. Its walls are poured-in-place concrete, up to 20 inches thick, with a street facade veneered in concrete brick. The building opened on October 12, 1910, and hosted vaudeville, plays, musical events and operettas until 1927, with films shown from 1915 to 1928. It was the first building in the village constructed specifically as an entertainment center. Its early, ambitious use of concrete in a small town is also noted, and it is believed to be the first large-scale architectural use of the material in Penn Yan. Later uses included a miniature golf course in 1929, an automobile garage and dealership, and a tire warehouse. The marquee and original entrance are gone, but stenciled interior decoration, balcony stairs and eight basement dressing rooms survive. The building is vacant, and a theater company acquired it in 2004 to restore it.

Significance in brief: The nomination argues the theater is a rare surviving vaudeville house/movie theater in Penn Yan and the first building there built specifically as an entertainment center. It is also an unusually early and ambitious use of concrete construction in a small-town setting, believed to be the first large-scale architectural use of concrete in Penn Yan.

Machine-generated summary. This summary was generated by a language model from the official nomination document and has not been reviewed line by line by an editor. It may contain errors. Check the source document before relying on any detail. Source: nomination document (PDF) · National Archives catalog entry. NRHP reference 08001035, listed November 7, 2008. Summary generated October 2026 (model claude-sonnet-5-5, prompt v1.0-2026-10-29, confidence high).

Key facts

Address130-136 E. Elm St., Penn Yan
CountyYates County
ListedNovember 7, 2008
Reference number08001035
Resource typeBuilding
Period of significance1910 - 1928
Architect / builderDr. Frank Sampson, designer, assisted by consulting architect Frank Harrison (carpentry); Abner Carey (masonry)
Architectural styleLate 19th and Early 20th Century American Movements
Criteria
  • A — associated with events that made a significant contribution to history
  • C — distinctive architecture, design or construction
Areas of significanceArchitecture, Entertainment/Recreation
Level of significanceLocal
Status (as stated in the nomination)Now vacant; owned since 2004 by a theater company that is restoring the building for performing arts use. The dropped ceiling was recently removed, revealing stenciled decoration.
Acreage1
Coordinates42.66345, -77.05187 (NPS GIS)

What listing means for this property

For an income-producing building, listing (individually or as a contributing building in a district) is the gateway to the 20% federal rehabilitation tax credit on qualified rehabilitation costs, often stackable with state credits. Work claiming the credit must follow the Secretary of the Interior's Standards and be approved in advance.

Listing does not restrict a private owner acting without federal money or permits; where federal funding or licensing is involved, Section 106 review applies.

Noted as vacant in the nomination. Nomination documents can be decades old; current status may differ. If you are considering buying an empty listed property, read the due-diligence checklist.

General information, not legal or tax advice. Rules change; confirm with your State Historic Preservation Office or a qualified adviser.

Sources and further reading

Last updated October 2026. Found an error? See the editorial policy for how to report it.