Emerson Rose Heart Foundation

Nonprofit profile at a glance

EIN
453047976
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2012
Location
Clemson, SC, USA
Phone
8647101401
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$408,109
Expenses
$527,980
Assets
$632,379
Liabilities
$28,682

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • DAVID EILL (EXECUTIVE DIRECTOR)
  • KIRBY PLAYER (PRESIDENT)
  • ZACHARY HADDAN (VICE PRESIDENT)

Highest reported compensation

  • DAVID EILL (EXECUTIVE DIRECTOR): $98,672 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 79
  • Accountability: 74
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: $36.78 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 74.9%; rating input score 75; 50th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 27th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -29.4%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 18.7%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 19.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.1% of spending went to programs
  • Governance: 12 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $428K in reported program spending
  • Leadership: top reported pay $99K · 13 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.