Civic Intelligence

Emerson Rose Heart Foundation

EIN 45-3047976 • 501(c)3 • Clemson, SC

Profile

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.

PO Box 935Clemson, SC 29633

www.emersonroseheartfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.02x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$89,150

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

92nd percentile

81%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

164%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$720,517

Up $322,358 (+81%) from 2023

Liabilities

Up

$18,000

Up $3,085 (+21%) from 2023

Net Assets

Up

$702,517

Up $319,273 (+83%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin87th percentile

Revenue

Up

$754,739

Up $468,949 (+164%) from 2023

Expenses

Up

$435,466

Up $154,367 (+55%) from 2023

Net Income

Up

$319,273

Up $314,582 (+6706%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2013: $108,487Liabilities 2013: $0Net Assets 2013: $108,4872013Assets 2014: $168,862Liabilities 2014: $0Net Assets 2014: $168,8622014Assets 2015: $197,763Liabilities 2015: $0Net Assets 2015: $197,7632015Assets 2016: $400,835Liabilities 2016: $0Net Assets 2016: $400,8352016Assets 2017: $401,055Liabilities 2017: $0Net Assets 2017: $401,0552017Assets 2018: $487,365Liabilities 2018: $0Net Assets 2018: $487,3652018Assets 2019: $433,146Liabilities 2019: $0Net Assets 2019: $433,1462019Assets 2020: $398,662Liabilities 2020: $49Net Assets 2020: $398,6132020Assets 2021: $367,940Liabilities 2021: $49Net Assets 2021: $367,8912021Assets 2022: $374,416Liabilities 2022: $11,964Net Assets 2022: $362,4522022Assets 2023: $398,159Liabilities 2023: $14,915Net Assets 2023: $383,2442023Assets 2024: $720,517Liabilities 2024: $18,000Net Assets 2024: $702,5172024

Highlighted filing

2024

Assets$720,517
Liabilities$18,000
Net Assets$702,517
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2013: $130,843Expenses 2013: $78,866Net Income 2013: $51,9772013Revenue 2014: $180,871Expenses 2014: $120,496Net Income 2014: $60,3752014Revenue 2015: $97,322Expenses 2015: $68,421Net Income 2015: $28,9012015Revenue 2016: $311,334Expenses 2016: $108,262Net Income 2016: $203,0722016Revenue 2017: $70,134Expenses 2017: $69,914Net Income 2017: $2202017Revenue 2018: $191,105Expenses 2018: $104,795Net Income 2018: $86,3102018Revenue 2019: $109,826Expenses 2019: $161,556Net Income 2019: -$51,7302019Revenue 2020: $124,282Expenses 2020: $158,815Net Income 2020: -$34,5332020Revenue 2021: $163,370Expenses 2021: $194,092Net Income 2021: -$30,7222021Revenue 2022: $206,829Expenses 2022: $212,268Net Income 2022: -$5,4392022Revenue 2023: $285,790Expenses 2023: $281,099Net Income 2023: $4,6912023Revenue 2024: $754,739Expenses 2024: $435,466Net Income 2024: $319,2732024

Highlighted filing

2024

Revenue$754,739
Expenses$435,466
Net Income$319,273
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$720,517
Liabilities
$18,000
Net assets
$702,517
Revenue
$754,739
Expenses
$435,466
Net income
$319,273
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.21$0.18$7.03$7.55$4.35$3.19
2023Detailed filing. Detailed filing data is available for this year.$3.98$0.15$3.83$2.86$2.81$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.74$0.12$3.62$2.07$2.12$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.00$3.68$1.63$1.94$0.31
2020Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$1.24$1.59$0.35
2019Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$1.10$1.62$0.52
2018Detailed filing. Detailed filing data is available for this year.$4.87$0.00$4.87$1.91$1.05$0.86
2017Detailed filing. Detailed filing data is available for this year.$4.01$0.00$4.01$0.70$0.70$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.01$0.00$4.01$3.11$1.08$2.03
2015Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.97$0.68$0.29
2014Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.81$1.20$0.60
2013Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$1.31$0.79$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 20, 2025
Return Version
2024v5.0
Gross Receipts
$806,785
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$398,159$720,517▲ $322,358
Total Assets$398,159$720,517▲ $322,358
Liabilities
Accounts Payable and Accrued Expenses$14,915$18,000▲ $3,085
Total Liabilities$14,915$18,000▲ $3,085
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$383,244$702,517▲ $319,273
Total Net Assets Fund Balance$383,244$702,517▲ $319,273
Total Liabilities and Net Assets / Fund Balance$398,159$720,517▲ $322,358
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
David EillExecutive DirectorFT$89,150$89,150

Board Members and Trustees

NameTitle
Jason SmithPresident
Susan SmithVice President
Judson LuskDirector
Kirby PlayerDirector
Wanda BazemoreDirector
William WalkerDirector
Scott AllenSecretary
Zachary HaddanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$637,316
Program Service Revenue
$0
Investment Income
$11,791
Other Revenue
$105,632
All Other Contributions
$637,316
Change in Net Assets
$319,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$186,842
Salaries, Compensation, and Employee Benefits$140,388
Other Expenses$108,236
Total Fundraising Expense$8,440
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$186,842--$186,842
Current Officers, Directors, Trustees, and Key Employees$97,935$32,646-$130,581
Office Expenses$22,581$9,716-$32,297
Other Expenses$25,334$1,769$197$25,334
Travel$5,630$4,572-$10,202
Payroll Taxes$7,355$2,452-$9,807
Fees for Services Accounting$4,021$4,012-$8,033
Advertising-$595$6,959$7,554
Conferences and Meetings$2,639$2,532$1,267$6,438
Insurance-$775-$775
Total Functional Expenses$354,337$72,689$8,440$435,466
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$157,418
Fundraising Direct Expenses$52,046
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournam$81,387$81,387$28,507$52,880
Other Events$76,031$76,031$23,539$52,492
Total Events$157,418$157,418$52,046$105,372
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Jason and susan smith are spouses who are co-founders and directors of emerson rose heart foundation”

Form 990 governing body review Part VI line 11

“The vice president will review form 990 for accuracy prior to its filing with the internal revenue service.”

Conflict of interest policy compliance Part VI line 12C

“The conflict of interest policy is available upon request”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Emerson Rose Heart Foundation
EIN
45-3047976
In Care Of
% DAVID EILL
Phone
8647101401
Address
PO BOX 935, CLEMSON, SC 29633

Signing Officer

Name
David Eill
Title
Executive Director
Phone
8647101401
Signed
2025-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Smith
Formed
2011
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
8
Employees
3
Volunteers
106

Preparer

Firm
Payne White and Schmutz CPA Pa
Address
114 W NORTH FIRST STREET, SENECA, SC 29678
Preparer
Jason S White CPA
Phone
8648821937
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IRS990/PayrollTaxesGrp/TotalAmt09807
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IRS990/PrincipalOfficerNm0JASON SMITH
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IRS990/PYSalariesCompEmpBnftPaidAmt096967
IRS990/PYTotalExpensesAmt0281099
IRS990/PYTotalRevenueAmt0285790
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IRS990/QuidProQuoContriDisclInd0true
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IRS990/ReconcilationRevenueExpnssAmt0319273
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0202755
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0187794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt078773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt068044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01174592
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011791
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012119
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IRS990ScheduleA/PublicSupportCY170Pct00.98290
IRS990ScheduleA/PublicSupportPY170Pct00.90890
IRS990ScheduleA/PublicSupportTotal170Amt01166401
IRS990ScheduleA/SubstantialContributorsTotAmt08191
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01174592
IRS990ScheduleA/TotalSupportAmt01186711
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt076031
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt081387
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt076031
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0157418
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0105372
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt052046
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JASON AND SUSAN SMITH ARE SPOUSES WHO ARE CO-FOUNDERS AND DIRECTORS OF EMERSON ROSE HEART FOUNDATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VICE PRESIDENT WILL REVIEW FORM 990 FOR ACCURACY PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072689
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0354337
IRS990/TotalFunctionalExpensesGrp/TotalAmt0435466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014915
IRS990/TotalLiabilitiesEOYAmt018000
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IRS990/TotalLiabilitiesGrp/EOYAmt018000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0383244
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt089150
IRS990/TotalRevenueGrp/ExclusionAmt0105372
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012051
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0754739
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0106
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0398159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0720517
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IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt04572
IRS990/TravelGrp/ProgramServicesAmt05630
IRS990/TravelGrp/TotalAmt010202
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 935
IRS990/USAddress/CityNm0CLEMSON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029633
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.EMERSONROSEHEARTFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID EILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08647101401
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERSON ROSE HEART FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0453047976
ReturnHeader/Filer/InCareOfNm0% DAVID EILL
ReturnHeader/Filer/PhoneNum08647101401
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 935
ReturnHeader/Filer/USAddress/CityNm0CLEMSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029633
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570772152
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAYNE WHITE AND SCHMUTZ CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0114 W NORTH FIRST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SENECA

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