I found some information that might be helpful to others searching. Samuel Heater appeared to also go by the name Jerome S. Heater and married Caroline G. Mulloy in Cheyenne County, Nebraska. From the 1910 Census, they were living in Long Beach CA and that is probably where he died.
William E. Heater was born in Illinois and married Dora Titus. They lived in Iowa and had six children. During the 1920 Census, they were still living in Iowa. For the 1930 Census, they are listed as living in Long Beach CA.
Am still looking for more information, especially on Samuel/Jerome, and also William and Samuel's siblings Frances, Jane?, Orintha? and Caroline Heater.