By Heart

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The mission of the By Heart Corporation is to increase understanding of the Bible and promote involvement of the church body in expressing Scripture through spoken presentation of memorized passages. The scope of By Heart is worldwide and spans many Christian denominations. By Heart is intended to be a clearinghouse for resources techniques and encouragement regarding Scripture recitation.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-4161552) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 20 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $4K a year · 21% of revenue · last 3 filings
A surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
65%
of spending
65% of spending went to programs.
Pt IX · Ln 25 · col B
11.5 mo
of spending, in cash
11.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$24K
+7% vs prior year
Spent
$13K
To programs
65%
Net assets
$14K
By yearFY2023–FY2025
Revenue
$24K
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2023$8K
FY2024$22K
FY2025$24K
Expenses
$13K
FY2025▼ -39%
Tap a bar for its year
Expenses by fiscal year
FY2023$7K
FY2024$22K
FY2025$13K
Net assets
$14K
FY2025▲ +258%
Tap a bar for its year
Net assets by fiscal year
FY2023$4K
FY2024$4K
FY2025$14K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2023.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $9K Management & general 14% · $2K Fundraising 21% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
Executive Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member - Recitation Coordinator Committee
$0Pt VII · Sec A
Compliance Officer
$0Pt VII · Sec A
Board Member - Curriculum Committee
$0Pt VII · Sec A
Board Member - Technology Committee
$0Pt VII · Sec A
Board Member - Stb Committee
$0Pt VII · Sec A
See By Heart executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes Bible understanding and church involvement through memorized Scripture recitation worldwide.

Questions for By Heart

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Your first name shows with your question. By Heart answers here, for everyone.

3 programs · $9K · in their own filed words · FY2025
01

The Speaking the Bible workshop is a unique program that merges our previous Case for Recitation seminar providing a logical approach to Scripture recitation with the detailed 7-step By Heart method for effectively preparing to recite passages from the Bible.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-4161552) · Dispute this line
$6Kprogram expense
02

The By Heart Recitation Leader Workshop is designed for recitation coordinators that is the people at a church who organize recruit and coach individual reciters as well as for church leadership to understand what is involved in delivering a recitation of Scripture that is meaningful and follows the pattern of spiritual discipleship.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-4161552) · Dispute this line
$2Kprogram expense
03

The By Heart Scripture Recitation Workshop is a half-day workshop that models our best practice for preparation of a recitation of Scripture. It is hands-on and lively with a foundation in performance studies and communication. The emphasis during the session is on understanding the passage so that it can be communicated.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-4161552) · Dispute this line
$1Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$11K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$24K
Ln 12
Gifts and grantsLn 1h$24K
Money outPt IX
$13K
Ln 25
Programscol B$9K
Managementcol C$2K
Fundraisingcol D$3K
Owns and owesPt X
$14K
net assets · Ln 32
Cash and savingsLn 1–2$13K
Total assetsLn 16$14K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Gains on assetsLn 7$0
Total revenueLn 12$24K
Assets in detailPt X, end of year
CashLn 1$13K
Cash and savings togetherLn 1–2$13K
Intangible assetsLn 14$2K
Total assetsLn 16$14K
LiabilitiesLn 26$0
Net assetsLn 32$14K
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2K$13K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$4K$14K
LiabilitiesLn 26$0$0
Net assetsLn 32$4K$14K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$3K$3K
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$1K$0$1K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$3K$3K
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$3K$3K$0$123
Office expensesLn 13$523$0$523$0
Information technologyLn 14$3K$3K$216$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$125$125$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$0$0$0$0
Other expenses (24a–d)Ln 24$98$0$98$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$13K$9K$2K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 12, 2026 $24K$13K$10K$14K 990 PDF
FY2024Filed with the IRS Apr 17, 2025 $22K$22K$384$4K 990 PDF
FY2023Filed with the IRS Mar 2, 2024 $8K$7K$550$4K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $23,824 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $22,358$24,054
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$75−$230
I-12 Total revenuePrior year $22,283$23,824
I-13 Grants and similar amounts paidPrior year $13,603$2,700
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$2,700
I-17 Other expensesPrior year $8,296$7,997
I-18 Total expensesPrior year $21,899$13,397
I-19 Revenue less expensesPrior year $384$10,427
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $23,824 across 16 lines filed
Lines not itemized here account for −$230 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$23,439
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$24,054
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,110 · Unrelated business $0 · Excluded from tax $0$0
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $1,110 · Unrelated business $0 · Excluded from tax $0$23,824
Part IX · Statement of functional expenses $13,397 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $2,700$2,700
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $1,034 · Fundraising $0$1,034
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $2,700$2,700
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $2,689 · Management $0 · Fundraising $123$2,812
IX-13 Office expensesPrograms $0 · Management $523 · Fundraising $0$523
IX-14 Information technologyPrograms $3,189 · Management $216 · Fundraising $0$3,405
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $125 · Management $0 · Fundraising $0$125
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $0 · Management $98 · Fundraising $0$98
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $8,703 · Management $1,871 · Fundraising $2,823$13,397
Part X · Balance sheet $14,461 assets, 31 lines filed
X-1 Cash, non-interest-bearingStart of year $2,409$12,861
X-2 Savings and temporary cash investmentsStart of year $25$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $1,600$1,600
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $4,034$14,461
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $4,034$14,461
X-32 Total net assets or fund balancesStart of year $4,034$14,461
X-33 Total liabilities and net assetsStart of year $4,034$14,461
Part XI · Reconciliation of net assets $14,461 net assets at year end
XI-1 Total revenue$23,824
XI-2 Total expenses$13,397
XI-3 Revenue less expenses$10,427
XI-4 Net assets at start of year$4,034
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$14,461

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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