Emerson Rose Heart Foundation

Tax-deductible

Clemson, SC501(c)(3)Since 2011Health CareEIN 45-3047976Revenue $408K in FY2025

On file with the IRSemersonroseheartfoundation.org102 Strawberry Ln, 29631-1341 · Clemson, SCTax-exempt since Jun 2012Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 42 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average surplus $22K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 19% of spending
Top officer’s pay higher than 79% of similar orgs
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $92K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$29K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$408K
-46% vs prior year
Spent
$528K
To programs
81%
Net assets
$604K
By yearFY2020–FY2025
Revenue
$408K
FY2025▼ -46%
Tap a bar for its year
Revenue by fiscal year
FY2020$124K
FY2021$163K
FY2022$207K
FY2023$286K
FY2024$755K
FY2025$408K
Expenses
$528K
FY2025▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$159K
FY2021$194K
FY2022$212K
FY2023$281K
FY2024$435K
FY2025$528K
Net assets
$604K
FY2025▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2020$399K
FY2021$368K
FY2022$362K
FY2023$383K
FY2024$703K
FY2025$604K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2012.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $428K Management & general 17% · $92K Fundraising 1% · $7K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$98,672Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

David Eill’s $99K as Executive Director is at the 79th percentile of top reported officer pay among 1979 $100K–1M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
David Eill$98,672$89,150$75,233——
Susan Smith———$11,700$23,400

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Emerson Rose Heart Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps children with heart defects and supports their parents.

Questions for Emerson Rose Heart Foundation

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Provided by the organization

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1 program · $428K · in their own filed words · FY2025
01

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.

$428Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 7 funders →
Grants paid · 3 grants · $132K · 2025–2025
Unitemized GrantFY2025$80,661
Unitemized GrantFY2025$26,073
Unitemized GrantFY2025$25,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$408K
Ln 12
Gifts and grantsLn 1h$275K
Other incomeLn 4–11$110K
Investment incomeLn 3$23K
Money outPt IX
$528K
Ln 25
Programscol B$428K
Managementcol C$92K
Fundraisingcol D$7K
Owns and owesPt X
$604K
net assets · Ln 32
Cash and savingsLn 1–2$632K
Total assetsLn 16$632K
LiabilitiesLn 26$29K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$275K
Investment incomeLn 3$23K
Other incomeLn 4–11$110K
Total revenueLn 12$408K
Assets in detailPt X, end of year
CashLn 1$632K
Cash and savings togetherLn 1–2$632K
Total assetsLn 16$632K
LiabilitiesLn 26$29K
Net assetsLn 32$604K
OperationsPt I, VI
EmployeesI 55
VolunteersI 642
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$721K$632K
Total assetsLn 16$721K$632K
LiabilitiesLn 26$18K$29K
Net assetsLn 32$703K$604K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$176K$176K
Pay of current officers, directors and key staffLn 5$173K$130K$43K
Payroll taxesLn 10$13K$10K$3K
Accounting feesLn 11c$10K$5K$5K
Advertising and promotionLn 12$13K$9K$4K
Office expensesLn 13$47K$33K$14K
TravelLn 17$16K$9K$7K
Conferences, conventions and meetingsLn 19$2K$728$699$965
InsuranceLn 23$737$737
Other expenses (24a–d)Ln 24$76K$65K$8K$2K
Total functional expensesLn 25$528K$428K$92K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $408K$528K−$120K$604K 990 PDF
FY2024 $755K$435K$319K$703K 990 PDF
FY2023 $286K$281K$5K$383K 990 PDF
FY2022 $207K$212K−$5K$362K 990 PDF
FY2021 $163K$194K−$31K$368K 990 PDF
FY2020 $124K$159K−$35K$399K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $408,109 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $637,316$274,744
I-9 Program service revenue$0
I-10 Investment incomePrior year $11,791$23,484
I-11 Other revenuePrior year $105,632$109,881
I-12 Total revenuePrior year $754,739$408,109
I-13 Grants and similar amounts paidPrior year $186,842$175,834
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $140,388$186,566
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $108,236$165,580
I-18 Total expensesPrior year $435,466$527,980
I-19 Revenue less expensesPrior year $319,273−$119,871
Part VI · Governance 12 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $408,109 across 5 lines filed
Lines not itemized here account for $485 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$274,744
VIII-1h Total contributions, gifts and grants$274,744
VIII-3 Investment incomeRelated to mission $23,484$23,484
VIII-8 Net income from fundraising eventsExcluded from tax $109,396$109,396
VIII-12 Total revenueRelated to mission $23,969 · Unrelated business $0 · Excluded from tax $109,396$408,109
Part IX · Statement of functional expenses $527,980 across 10 lines filed
IX-2 Grants to domestic individualsPrograms $175,834$175,834
IX-5 Pay of current officers, directors and key staffPrograms $130,055 · Management $43,351$173,406
IX-10 Payroll taxesPrograms $9,870 · Management $3,290$13,160
IX-11c Accounting feesPrograms $5,143 · Management $5,143$10,286
IX-12 Advertising and promotionManagement $9,465 · Fundraising $4,005$13,470
IX-13 Office expensesPrograms $33,107 · Management $14,238$47,345
IX-17 TravelPrograms $8,544 · Management $6,991$15,535
IX-19 Conferences, conventions and meetingsPrograms $728 · Management $699 · Fundraising $965$2,392
IX-23 InsuranceManagement $737$737
IX-24 Other expenses (24a–d)Programs $65,148 · Management $8,167 · Fundraising $2,500$75,815
IX-25 Total functional expensesPrograms $428,429 · Management $92,081 · Fundraising $7,470$527,980
Part X · Balance sheet $632,379 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $720,517$632,379
X-16 Total assetsStart of year $720,517$632,379
X-17 Accounts payable and accrued expensesStart of year $18,000$28,682
X-26 Total liabilitiesStart of year $18,000$28,682
X-27 Net assets without donor restrictionsStart of year $702,517$603,697
X-32 Total net assets or fund balancesStart of year $702,517$603,697
X-33 Total liabilities and net assetsStart of year $720,517$632,379
Part XI · Reconciliation of net assets $603,697 net assets at year end
XI-1 Total revenue$408,109
XI-2 Total expenses$527,980
XI-3 Revenue less expenses−$119,871
XI-4 Net assets at start of year$702,517
XI-8 Prior period adjustments$21,051
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$603,697

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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