Historic Mother Emanuel Amec Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE MISSION OF THE ORGANIZATION SHALL BE TO PROVIDE LEADERSHIP, IDENTIFY FUNDING SOURCES, AND ASSIST IN THE RESTORATION, PRESERVATION AND MAINTENANCE OF THE HISTORICAL SANCTUARY OF THE EMANUEL AFRICAN METHODIST EPISCOPAL CHURCH BUILT IN 1891 AT 110 CALHOUN STREET, CHARLESTON, SOUTH CAROLINA AND PURCHASE REAL ESTATE TO BENEFIT THE ORGANIZATION.
- Income
- $126,030
- Spending
- $178,796
- Spent on programs
- 96%
- Reserves
- 10.4 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 7
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 78 out of 100. Higher than 53% of charities in its peer group (arts and culture, under $250k).
Reserves
28 of 35Spendable reserves would cover 10.4 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 42% of income.
Income trend
15 of 15Income rose 161% on the year before.
Spending floor
15 of 1596% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 62 out of 100. Higher than 48% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $171,529 spent. RELIGIOUS MINISTRY AND MISSIONS: THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION STRIVES TO BUILD RELATIONSHIPS, LEVERAGE RESOURCES, AND EMPOWER INDIVIDUALS TO TRANSFORM THE COMMUNITIES OF THE CHARLESTON AREA AND PROVIDE TO OTHER COMMUNITIES WHO HAVE SUFFERED FROM TRAUMATIC INCIDENCES.
- CHILDREN AND YOUTH SERVICES: THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION PROVIDES CHARACTER AND LEADERSHIP ACTIVITIES FOR ALL CHILDREN AND YOUTH TO BUILD MEANINGFUL RELATIONSHIPS WITH OTHERS, DEVELOP POSITIVE SELF-IMAGES AND GOOD CHARACTER AND DEMONSTRATE RESPECT FOR ALL CULTURAL IDENTITIES. ENGAGEMENT IN THE CHILDREN AND YOUTH SERVICE OF THE FOUNDATION PROVIDES OUR CHILDREN AND YOUTH THE OPPORTUNITY TO ORGANIZE PROJECTS TO INVEST AND PARTICIPATE IN THEIR VARIOUS COMMUNITIES. BY BEING A PART OF THESE CHILDREN AND YOUTH SERVICES OF THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION, THEY LEARN WHAT IT MEANS TO BE PART OF THE COMMUNITY AND THAT THEY CAN, AT ANY AGE, MAKE A DIFFERENCE OF POSITIVE CHANGE.
- EDUCATION (RELIGIOUS & K-12):THE PRIMARY OBJECTIVE OF RELIGIOUS EDUCATION OF THE HISTORIC EMANUEL AME CHURCH FOUNDATION IS TO EXPLORE WHAT PEOPLE BELIEVE AND WHAT DIFFERENCE THIS MAKES TO HOW THEY LIVE SO THAT THEY CAN GAIN THE AWARENESS, UNDERSTANDING, AND SKILLS NEEDED TO HANDLE QUESTIONS RAISED BY RELIGION AND BELIEF, REFLECTING ON THEIR IDEAS AND WAYS OF LIVING. UNDERSTANDING THAT THERE IS A GAP IN EDUCATION WITHIN THE COMMUNITY THAT MOTHER EMANUEL SERVES THE HISTORIC FOUNDATION MUST ENGAGE IN THE EDUCATION PROCESS.
- ECONOMIC EMPOWERMENT & ENTREPRENEURSHIP:AN ESSENTIAL ELEMENT OF THE HISTORIC MOTHER EMANUEL AME CHURCH FOUNDATION IS TO HELP ADDRESS THE NEEDS OF COMMUNITIES IN AND SURROUNDING CHARLESTON AREA WITHOUT REGARD TO RACE, COLOR, CREED, OR NATIONAL ORIGIN. ONE OF THE WAYS WE DO THIS IS BY PRESENTINGINFORMATION DESIGNED TO HELP FAMILIES ACHIEVE THEIR ECONOMIC AND FINANCIAL ASPIRATIONS.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2017.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.