Nonprofit · EIN 82-0903410
HISTORIC MOTHER EMANUEL AMEC FOUNDATION
Tax-exempt · CHARLESTON, SC 29401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $126,030 | $178,796 | -$52,766 | $203,209 | $0 | $203,209 |
| December 31, 2024 | 990 | $48,210 | $70,725 | -$22,515 | $255,975 | $0 | $255,975 |
| December 31, 2023 | 990 | $456,447 | $615,497 | -$159,050 | $278,490 | $0 | $278,490 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $125,523
- Program service revenue
- $0
- Investment income
- $507
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $137,343
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $1,669
- Program services (functional)
- $171,529
- Management and general (functional)
- $7,267
Balance sheet and other
- Total assets, start of year
- $255,975
- Total assets, end of year
- $203,209
- Total liabilities, end of year
- $0
- Net assets, end of year
- $203,209
- Land, buildings and equipment
- $47,986
- Gross receipts
- $126,030
- Employees
- 0
- Volunteers
- 7
- Year formed
- 2017
- 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 |
|---|---|---|---|
| DR BENARD POWERS | MEMBER AT LARGE Trustee or director | 1 | $0 |
| DR WAYNE SINGLETON | DIRECTOR Trustee or director | 1 | $0 |
| MR LEE BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| MS NANCY BARRON | ASSISTANT TREASURER Trustee or director, Officer | 1 | $0 |
| MS SYLVIA BLAKE | BOARD SECRETARY Trustee or director, Officer | 2 | $0 |
| MR WILLI GLEE | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| REV ERIC S C MANNING | BOARD CHAIR Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR BENARD POWERS | MEMBER AT LARGE Trustee or director | 1 | $0 |
| DR WAYNE SINGLETON | MUSICIAN Trustee or director | 1 | $0 |
| MR LEE BENNETT | HISTORIAN Trustee or director | 1 | $0 |
| MS NANCY BARRON | ASSISTANT TREASURER Trustee or director | 1 | $0 |
| MS SYLVIA BLAKE | BOARD SECRETARY Trustee or director, Officer | 2 | $0 |
| MR WILLI GLEE | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| REV ERIC S C MANNING | BOARD CHAIR Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR BENARD POWERS | MEMBER AT LARGE Trustee or director | 1 | $0 |
| DR WAYNE SINGLETON | MUSICIAN Trustee or director | 1 | $0 |
| MR LEE BENNETT | HISTORIAN Trustee or director | 1 | $0 |
| MS NANCY BARRON | ASSISTANT TREASURER Trustee or director | 1 | $0 |
| MR JUWAN AYERS | TREASURER Trustee or director, Officer | 2 | $0 |
| MS SYLVIA BLAKE | BOARD SECRETARY Trustee or director, Officer | 2 | $0 |
| MR WILLI GLEE | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| REV ERIC S C MANNING | BOARD CHAIR Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 110 CALHOUN ST, CHARLESTON, SC 29401-3510
- In care of
- % PASTOR OF MOTHER EMANUEL
- Mailing address (990-N for 2018)
- 110 Calhoun St, Charleston SC 29401
- Principal officer (990 for 2025)
- REV ERIC S C MANNING, 110 CALHOUN STREET, CHARLESTON, SC 29401
- Principal officer (990-N for 2018)
- Eric Manning, 110 Calhoun St, Charleston SC 29401
- Signed the 990
- REV ERIC S C MANNING, CHAIRMAN
- Phone
- (843) 319-7931
- Return prepared by
- ELLIOTT DAVIS ADVISORY LLC
Mission
THE MISSION OF THE ORGANIZATION SHALL BE TO PROVIDE LEADERSHIP, IDENTIFY FUNDING SOURCES, AND ASSIST IN THE RESTORATION, PRESERVATION AND MAINTENANCE OF THE HISTORICAL SANCTUARY OF THE EMANUEL AFRICAN METHODIST EPISCOPAL CHURCH BUILT IN 1891 AT 110 CALHOUN STREET, CHARLESTON, SOUTH CAROLINA AND PURCHASE REAL ESTATE TO BENEFIT THE ORGANIZATION.
Program accomplishments
- RELIGIOUS MINISTRY AND MISSIONS: THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION STRIVES TO BUILD RELATIONSHIPS, LEVERAGE RESOURCES, AND EMPOWER INDIVIDUALS TO TRANSFORM THE COMMUNITIES OF THE CHARLESTON AREA AND PROVIDE TO OTHER COMMUNITIES WHO HAVE SUFFERED FROM TRAUMATIC INCIDENCES.Expenses $171,529 · grants $137,343
- CHILDREN AND YOUTH SERVICES: THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION PROVIDES CHARACTER AND LEADERSHIP ACTIVITIES FOR ALL CHILDREN AND YOUTH TO BUILD MEANINGFUL RELATIONSHIPS WITH OTHERS, DEVELOP POSITIVE SELF-IMAGES AND GOOD CHARACTER AND DEMONSTRATE RESPECT FOR ALL CULTURAL IDENTITIES. ENGAGEMENT IN THE CHILDREN AND YOUTH SERVICE OF THE FOUNDATION PROVIDES OUR CHILDREN AND YOUTH THE OPPORTUNITY TO ORGANIZE PROJECTS TO INVEST AND PARTICIPATE IN THEIR VARIOUS COMMUNITIES. BY BEING A PART OF THESE CHILDREN AND YOUTH SERVICES OF THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION, THEY LEARN WHAT IT MEANS TO BE PART OF THE COMMUNITY AND THAT THEY CAN, AT ANY AGE, MAKE A DIFFERENCE OF POSITIVE CHANGE.
- EDUCATION (RELIGIOUS & K-12):THE PRIMARY OBJECTIVE OF RELIGIOUS EDUCATION OF THE HISTORIC EMANUEL AME CHURCH FOUNDATION IS TO EXPLORE WHAT PEOPLE BELIEVE AND WHAT DIFFERENCE THIS MAKES TO HOW THEY LIVE SO THAT THEY CAN GAIN THE AWARENESS, UNDERSTANDING, AND SKILLS NEEDED TO HANDLE QUESTIONS RAISED BY RELIGION AND BELIEF, REFLECTING ON THEIR IDEAS AND WAYS OF LIVING. UNDERSTANDING THAT THERE IS A GAP IN EDUCATION WITHIN THE COMMUNITY THAT MOTHER EMANUEL SERVES THE HISTORIC FOUNDATION MUST ENGAGE IN THE EDUCATION PROCESS.
- ECONOMIC EMPOWERMENT & ENTREPRENEURSHIP:AN ESSENTIAL ELEMENT OF THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION IS TO HELP ADDRESS THE NEEDS OF COMMUNITIES IN AND SURROUNDING CHARLESTON AREA WITHOUT REGARD TO RACE, COLOR, CREED, OR NATIONAL ORIGIN. ONE OF THE WAYS WE DO THIS IS BY PRESENTINGINFORMATION DESIGNED TO HELP FAMILIES ACHIEVE THEIR ECONOMIC AND FINANCIAL ASPIRATIONS.
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
- 82-0903410
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A54)
- Assets (IRS master file)
- $203,209
- Income (IRS master file)
- $126,030
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $126,030 | $178,796 | $203,209 | XML |
| 990 | December 2024 | $48,210 | $70,725 | $255,975 | XML |
| 990 | December 2023 | $456,447 | $615,497 | $278,490 | XML |
| 990 | December 2022 | $453,356 | $395,183 | $437,540 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Eric Manning | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-0903410).
Questions about HISTORIC MOTHER EMANUEL AMEC FOUNDATION
- What is the EIN of HISTORIC MOTHER EMANUEL AMEC FOUNDATION?
- The employer identification number (EIN) of HISTORIC MOTHER EMANUEL AMEC FOUNDATION is 82-0903410.
- Is HISTORIC MOTHER EMANUEL AMEC FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to HISTORIC MOTHER EMANUEL AMEC FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HISTORIC MOTHER EMANUEL AMEC 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 HISTORIC MOTHER EMANUEL AMEC 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 HISTORIC MOTHER EMANUEL AMEC 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 HISTORIC MOTHER EMANUEL AMEC FOUNDATION?
- The 990 for the year ended December 31, 2025 names REV ERIC S C MANNING.
- Who are the officers and directors of HISTORIC MOTHER EMANUEL AMEC FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does HISTORIC MOTHER EMANUEL AMEC FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $126,030, expenses of $178,796 and total assets of $203,209 at year end.
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