﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2014v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-06-02T10:18:09-04:00</ReturnTs>
    <TaxPeriodEndDt>2014-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570772152</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PAYNE WHITE AND SCHMUTZ CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>114 WEST NORTH FIRST STREET</AddressLine1Txt>
        <CityNm>SENECA</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29678</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453047976</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EMERSON ROSE HEART FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EMER</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>102 STRAWBERRY LANE</AddressLine1Txt>
        <CityNm>CLEMSON</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29631</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SUSAN SMITH</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8647101401</PhoneNum>
      <SignatureDt>2015-05-29</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON S WHITE CPA</PreparerPersonNm>
      <PTIN>P00527782</PTIN>
      <PhoneNum>8648821937</PhoneNum>
      <PreparationDt>2015-06-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.EMERSONROSEHEARTFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>192416</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>142749</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>49428</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>11545</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>37883</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>239</OtherRevenueTotalAmt>
      <TotalRevenueAmt>180871</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>111426</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>1925</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2770</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>2184</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2191</OtherExpensesTotalAmt>
      <TotalExpensesAmt>120496</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>60375</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>108487</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>168862</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>108487</BOYAmt>
        <EOYAmt>168862</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>108487</BOYAmt>
        <EOYAmt>168862</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>108487</BOYAmt>
        <EOYAmt>168862</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ASSIST CHILDREN AND FAMILIES WITH CHDS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>111426</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>111426</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON SMITH</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN SMITH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUMMER PRIDDY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH LUCEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SUSAN SMITH</PersonNm>
        <USAddress>
          <AddressLine1Txt>102 STRAWBERRY LANE</AddressLine1Txt>
          <CityNm>CLEMSON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29631</ZIPCd>
        </USAddress>
        <PhoneNum>8647101401</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>100786</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141149</CurrentTaxYearAmt>
        <TotalAmt>241935</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>100786</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141149</CurrentTaxYearAmt>
        <TotalAmt>241935</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>154</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>241781</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>26</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44</CurrentTaxYearAmt>
        <TotalAmt>70</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>108</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>195</CurrentTaxYearAmt>
        <TotalAmt>303</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>242308</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAM</Event1Nm>
        <GrossReceiptsEvent1Amt>49428</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>49428</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11545</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>49428</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>49428</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11545</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11545</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>37883</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTSALE OF MERCHANDISE 195INTEREST 44</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CHILDRENS HEART PROJECT GRANTEE SAMARITANS PURSE STREET PO BOX 3000 CITY, STATE, ZIP BOONE, NC 28607RELATIONSHIP NONE AMOUNT 55,000ACTIVITY ASSISTANCE TO FAMILIES AFFECTED BY CHD GRANTEE VARIOUS STREET MUSC CITY, STATE, ZIP CHARLESTON, SC 29403RELATIONSHIP NONE AMOUNT 16,426ACTIVITY CHILDRENS HOSPITAL FUND GRANTEE MUSC STREET 165 CANNON STREET CITY, STATE, ZIP CHARLESTON, SC 29403RELATIONSHIP NONE AMOUNT 40,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTEXPENSE REPORTS 2,159MISCELLANEOUS EXPENSE 32</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>