By Heart

“The governing documents of By Heart were made available by request from [email protected]. The Form 1023 Determination Letter was also made available via a link on the By Heart website https: byheart.org”

“| Explanation:| 11b - The completed By Heart Form 990 along with Schedules A B and O were placed on the shared Box drive for which all board of directors have access to view. The By Heart Form 990 was also briefly presented during the board of directors meeting on Thursday March 14th and emailed to the board members two weeks before that board meeting.”

“| Explanation:| In 2023 By Heart did not have a Whistleblower policy in place. We have since implemented a Whistleblower policy and will make it available through our website in Q2 2024”

“| Explanation:| In 2023 By Heart did not have a Document Retention policy in place. We have since implemented a Document Retention policy and will make it available through our website in Q2 2024”

“| Explanation:| The byheart.org domain was purchased on July 21st 2020 for $1,600.”

“| Explanation:| We will consider website-related expenses to fit the functional classification of Program Services because the By Heart website is intended for the following purposes: 1. Provide resources for recitation ministries a. Recitation scripts b. Passage selector tool c. Recitation Bible study guide d. Videos of recitations 2. Provide guidance for organizations to create or grow their recitation ministries 3. Promote By Heart Workshops 4. Support our partners 5. Encourage people to begin to recite Scripture 6. Provide a point of interaction for reciters around the world In addition we have plans for the website to provide additional functionality to support reciters and ministry leaders via coordination Recitation Registry motivation gamification and preparation integrate with By Heart App integrate with By Heart Studies. The costs associated with the By Heart website are for development testing and maintenance. Since the primary purpose of the website is in service of our mission we will consider the website-related expenses to fit the functional classification of Program Services and not merely Management and General expenses or Fundraising expenses. Domain name purchase and registration Web hosting services Design and development Content creation Regular updates Hosting renewal Content updates Marketing If our SEO search engine optimization was primarily intended to attract donors it would be considered a fundraising expense. However our intent is to encourage people to recite Scripture so the SEO expense is included in the Program Expenses because it helps to ensure that our website is easily discoverable by those searching for information related to our organization and fulfilling our mission. Although we have a Donate button on our website the primary purpose of the website is to fulfill our mission.”

“| Explanation:| The By Heart organization interacts with members of a church who coordinate the Scripture recitations for that location. These recitation coordinators are very important to fulfilling the mission of By Heart and are not paid. We know that some churches use By Heart resources but they may have little interaction with the By Heart organization so we are not aware of them and cannot count them. The volunteers that we count for inclusion on the Form 990 are those who we know promote By Heart activities including recitations and events but they do not include the reciters themselves since we consider the reciters and study-group teams to be the result of our efforts. Its a bit of a fuzzy line between being a By Heart volunteer and being the result of By Heart efforts so we thought it important to describe the distinction that we are using.”