By Heart
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $23,824
- Spending
- $13,397
- Spent on programs
- 65%
- Reserves
- 13 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
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
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 96% of charities in its peer group (religion, under $250k).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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 (3)
- $5,700 spent. 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. The core principle behind this workshop is to deepen the understanding of written text through verbal expression acknowledging the intrinsic connection between comprehension and spoken language. This initiative is designed to supplement our Bible study series which is expanding to encompass 40 individual guides in addition to a newly launched Foundations book.
- $1,480 spent. 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. Trying to communicate something that you dont understand is confusing for everybody. After some initial groundwork participants working in teams of two do a series of exercises that focus on different aspects of the passage. The workshop makes extensive use of video clips and provides some techniques that help to ensure a successful recitation even if there are momentary lapses.This workshop is being revised to more closely align with our book The Art of Reciting Scripture https: www.westbowpress.com en bookstore bookdetails 809550-the-art-of-reciting-scripture
- $1,523 spent. 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. We struggle against the idea that recitation is just memorizing words and our best weapon is a well-trained and aligned leader who can see if the direction of a recitation ministry is going off-course. This workshop is developed to align with our book The Art of Leading Scripture Recitations https: www.westbowpress.com en bookstore bookdetails 822759-the-art-of-leading-scripture-recitations
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 November 6, 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 January 2023.
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 November 4, 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.