By Heart

Nonprofit profile at a glance

EIN
874161552
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Sheridan, WY, USA
Phone
9253512686
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$23,824
Expenses
$13,397
Assets
$14,461
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Thomas Griffin (Executive Director)

People named in this filing

  • Thomas Griffin (Executive Director)
  • Darren Ho (Treasurer)
  • James Martin (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

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

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.2%; rating input score 36
  • Program expense ratio: 65%; rating input score 65
  • Fundraising efficiency: $8.52 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 72.7%; rating input score 73; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 35.8% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 44% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 73.2% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 36.2% of revenue deployed · 65% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $9K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 39 of 41 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.