EMERSON ROSE HEART FOUNDATION (EIN 453047976) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Principal Officer

JASON SMITH

Phone

8647101401

Tax Period

2025-01-01 to 2025-12-31

EMERSON ROSE HEART FOUNDATION, founded in 2011, is a small nonprofit in the Health Care sector that reported $408K in total revenue in fiscal year 2025. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $528K exceeded revenue, resulting in a 29% operating deficit.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $274,744

Program Service Revenue $0

Investment Income $23,484

Other Revenue $109,881

TOTAL REVENUE $408,109

Expense Breakdown

Grants Paid $175,834

Salaries & Benefits $186,566

Fundraising Expenses $7,470

Program Expenses $428,429

Other Expenses $165,580

TOTAL EXPENSES $527,980

Year-over-Year Comparison

	2025	2024	Change
Revenue	$408,109	$754,739	-0.5%
Expenses	$527,980	$435,466	+0.2%
Net Income	$-119,871	$319,273	-1.4%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$98,672

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID EILL	EXECUTIVE DIRECTOR	40.00	Officer	$98,672	$0	$98,672
KIRBY PLAYER	PRESIDENT	2.00	Officer Director	$0	$0	$0
NATHAN GUINN	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT ALLEN	SECRETARY	2.00	Officer Director	$0	$0	$0
ZACHARY HADDAN	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
WILLIAM WALKER	TREASURER	2.00	Officer Director	$0	$0	$0
JUDSON LUSK	DIRECTOR	2.00	Director	$0	$0	$0
DEBORAH BROCK	DIRECTOR	2.00	Director	$0	$0	$0
JULIE ALLEN	DIRECTOR	2.00	Director	$0	$0	$0
ALEESHA BOLDING	DIRECTOR	2.00	Director	$0	$0	$0
ANGELA LONG	DIRECTOR	2.00	Director	$0	$0	$0
JASON SMITH	FOUNDER	10.00	Officer	$0	$0	$0
SUSAN SMITH	FOUNDER	10.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$408,109	$527,980	$632,379	$-119,871
2024	$754,739	$435,466	$720,517	$319,273
2023	$285,790	$281,099	$398,159	$4,691
2022	$206,829	$212,268	$374,416	$-5,439
2021	$163,370	$194,092	$367,940	$-30,722
2020	$124,282	$158,815	$398,662	$-34,533
2019	$109,826	$161,556	$433,146	$-51,730
2018	$191,105	$104,795	$487,365	$86,310

EMERSON ROSE HEART FOUNDATION