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 |
| December 31, 2023 | 990 | $285,790 | $281,099 | $4,691 | $398,159 | $14,915 | $383,244 |
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 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID EILL | EXECUTIVE DIRECTOR Officer | 40 | $75,233 |
| WILLIAM WALKER | DIRECTOR Trustee or director | 2 | $0 |
| SCOTT ALLEN | DIRECTOR Trustee or director | 2 | $0 |
| JUDSON LUSK | DIRECTOR Trustee or director | 2 | $0 |
| ZACHARY HADDAN | DIRECTOR Trustee or director | 2 | $0 |
| WANDA BAZEMORE | DIRECTOR Trustee or director | 2 | $0 |
| BRIAN BENTLEY | DIRECTOR Trustee or director | 2 | $0 |
| KATHERINE GUTIERREZ | SECRETARY Trustee or director, Officer | 2 | $0 |
| KIRBY PLAYER | TREASURER 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 | XML |
| 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 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 45-3047976).
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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