Nonprofit · EIN 45-3047976
EMERSON ROSE HEART FOUNDATION
Tax-exempt · CLEMSON, SC 29631
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $408,109 | $527,980 | -$119,871 | $632,379 | $28,682 | $603,697 |
| December 31, 2024 | 990 | $754,739 | $435,466 | $319,273 | $720,517 | $18,000 | $702,517 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $274,744
- Program service revenue
- $0
- Investment income
- $23,484
- Net income from fundraising events
- $109,396
- Net income from sales of inventory
- $485
- Other revenue
- $109,881
Expenses
- Grants and similar amounts paid
- $175,834
- Compensation of officers, directors and key employees
- $173,406
- Salaries, compensation and benefits (total)
- $186,566
- Professional fundraising fees
- $0
- Accounting fees
- $10,286
- Travel
- $15,535
- Program services (functional)
- $428,429
- Management and general (functional)
- $92,081
- Fundraising (functional)
- $7,470
Balance sheet and other
- Total assets, start of year
- $720,517
- Total assets, end of year
- $632,379
- Total liabilities, end of year
- $28,682
- Net assets, end of year
- $603,697
- Net assets without donor restrictions
- $603,697
- Gross receipts
- $502,916
- Employees
- 5
- Volunteers
- 42
- Year formed
- 2011
- State of legal domicile
- SC
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 |
|---|---|---|---|
| DAVID EILL | EXECUTIVE DIRECTOR Officer | 40 | $98,672 |
| KIRBY PLAYER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| NATHAN GUINN | DIRECTOR Trustee or director | 2 | $0 |
| SCOTT ALLEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| ZACHARY HADDAN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| WILLIAM WALKER | TREASURER Trustee or director, Officer | 2 | $0 |
| JUDSON LUSK | DIRECTOR Trustee or director | 2 | $0 |
| DEBORAH BROCK | DIRECTOR Trustee or director | 2 | $0 |
| JULIE ALLEN | DIRECTOR Trustee or director | 2 | $0 |
| ALEESHA BOLDING | DIRECTOR Trustee or director | 2 | $0 |
| ANGELA LONG | DIRECTOR Trustee or director | 2 | $0 |
| JASON SMITH | FOUNDER Officer | 10 | $0 |
| SUSAN SMITH | FOUNDER Officer | 10 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID EILL | EXECUTIVE DIRECTOR Officer | 40 | $89,150 |
| WANDA BAZEMORE | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM WALKER | DIRECTOR Trustee or director | 2 | $0 |
| JUDSON LUSK | DIRECTOR Trustee or director | 2 | $0 |
| KIRBY PLAYER | DIRECTOR Trustee or director | 2 | $0 |
| ZACHARY HADDAN | TREASURER Trustee or director, Officer | 2 | $0 |
| SCOTT ALLEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| JASON SMITH | PRESIDENT Officer | 10 | $0 |
| SUSAN SMITH | VICE PRESIDENT Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 102 STRAWBERRY LN, CLEMSON, SC 29631-1341
- In care of
- % DAVID EILL
- Mailing address (990-N for 2012)
- 102 Strawberry Lane, Clemson SC 29631
- Principal officer (990 for 2025)
- JASON SMITH, PO BOX 935, CLEMSON, SC 29633
- Principal officer (990-N for 2012)
- Susan Smith, 102 Strawberry Lane, Clemson SC 29631
- Signed the 990
- DAVID EILL, EXECUTIVE DIRECTOR
- Phone
- (864) 710-1401
- Return prepared by
- PAYNE WHITE AND SCHMUTZ CPA PA
Mission
EMERSON ROSE HEART FOUNDATION ASSISTS CHILDREN WHO ARE BORN WITH CONGENITAL HEART DEFECTS (CHD)AND SUPPORTS THE PARENTS WHILE PREPARING FOR AND CARING FOR A CHILD WITH CHD.
Program accomplishments
- EMERSON ROSE HEART FOUNDATION ASSISTS CHILDREN WHO ARE BORN WITH CONGENITAL HEART DEFECTS (CHD) AND SUPPORTS THE PARENTS WHILE PREPARING FOR AND CARING FOR A CHILD WITH CHD.Expenses $428,429
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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
- 45-3047976
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E12)
- Assets (IRS master file)
- $632,379
- Income (IRS master file)
- $502,916
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $408,109 | $527,980 | $632,379 | IRS |
| 990 | December 2024 | $754,739 | $435,466 | $720,517 | XML |
| 990 | December 2023 | $285,790 | $281,099 | $398,159 | IRS |
| 990 | December 2022 | $206,829 | $212,268 | $374,416 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Susan Smith | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about EMERSON ROSE HEART FOUNDATION
- What is the EIN of EMERSON ROSE HEART FOUNDATION?
- The employer identification number (EIN) of EMERSON ROSE HEART FOUNDATION is 45-3047976.
- Is EMERSON ROSE HEART FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to EMERSON ROSE HEART FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EMERSON ROSE HEART FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of EMERSON ROSE HEART 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 EMERSON ROSE HEART 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 EMERSON ROSE HEART FOUNDATION?
- The 990 for the year ended December 31, 2025 names JASON SMITH.
- Who are the officers and directors of EMERSON ROSE HEART FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $98,672 (DAVID EILL, EXECUTIVE DIRECTOR).
- How much revenue does EMERSON ROSE HEART FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $408,109, expenses of $527,980 and total assets of $632,379 at year end.
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