BY GRACE FOUNDATION INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BY GRACE FOUNDATION INC (EIN 46-5194085)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-15
- IRS object ID
- 202541359349208389
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T22:56:36Z | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 465194085 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BY GRACE FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BYGR | BusinessNameControlTxt |
| Phone | 8593513333 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 Corbitt Dr | AddressLine1Txt |
| City | Wilmore | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40390 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelsey Carlstedt Freeman | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8593513333 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.thebygracefoundation.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $74,083 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $74,083 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $74,083 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $20,269 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $3,150 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $7,472 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $33,664 | OtherExpensesTotalAmt |
| Total Expenses | $64,555 | TotalExpensesAmt |
| Excess Or Deficit For Year | $9,528 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $22,852 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,380 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,852 | BOYAmt |
| EOY | $32,380 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,852 | BOYAmt |
| EOY | $32,380 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,852 | BOYAmt |
| EOY | $32,380 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Educational | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Mabarhule, South Africa: We currently employ five teachers from the local communities (two full-time and three part-time). We engage with five surrounding villages and the nearby high schools, working to provide teenagers with a safe place to go when school gets out, all while learning a skill that will serve them throughout their lives! This year, 80+ teens were taught in the program. While studying, the learners produce reusable sanitary napkins that are donated to local women through a partnership with CefPads and tote bags, scrunchies, and other small wares they can sell for a profit to help pay their high school fees. The By Grace Textile and Community Center, where our sewing classes are taught, needed some enhancements (including toilets and a security gate), so we spent $7,472.29 on maintenance outside our typical programming expenses and via specific asks of our donors. In Mabarhule, we work alongside the Creseldah Educational Foundation to provide ongoing, trusted services. | $22,770 |
| Huntington, South Africa: We employ women as educators (one Master Seamstress and two Assistants), administrators (two part-time employees),and one program consultant/curriculum. We educate aspiring entrepreneurs and employees, and we better communities through our donations of crafted products and sponsored events. In July 2024, five women graduated from our sewing apprenticeship program. In September 2024, another six women began their seamstress journey. They will graduate in 2025. Our programming expenses provide learners' stipends, meals, and transportation to/from the program, plus learning materials and training equipment. We partner with Swa Vana to maintain a local footprint, cultural guidance, and a positive reputation in the local communities. | $33,831 |
| Tamale, Ghana: We pay one full-time salary to our Master Seamstress, who instructs nine learners who are training as seamstresses and tailors. Each girl who enters the program is given a sewing machine to learn on and all the necessary materials to complete the curriculum. Six learners took their national exams in 2024. | $2,452 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $59,053 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Kelsey Carlstedt Freeman | ||
| Executive Director | 20.00 | $0 |
| Debra Snider | ||
| Board Member | 1.00 | $0 |
| Pontso Natoi | ||
| Cultural Advisor | 10.00 | $1,786 |
| Cecilia Sibuyi | ||
| Master Seamstress (Huntington, South Africa) | 40.00 | $3,562 |
| Creseldah Ndlovu | ||
| Board Member/Cultural Advisor | 5.00 | $0 |
| Lamisi Amoak | ||
| Master Seamstress (Tamale, Ghana) | 40.00 | $1,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelsey Carlstedt Freeman | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11443 North Perspective Drive | AddressLine1Txt |
| City | Kamas | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8593513333 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Other Employee Paid Over100k | 0 | OtherEmployeePaidOver100kCnt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,597 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,287 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,822 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,328 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,083 | CurrentTaxYearAmt |
| Total | $271,117 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,597 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,287 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,822 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,328 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,083 | CurrentTaxYearAmt |
| Total | $271,117 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $174,168 | SubstantialContributorsTotAmt |
| Public Support Total170 | $96,949 | PublicSupportTotal170Amt |
| Total Support | $271,117 | TotalSupportAmt |
| Public Support CY170 | 0.35760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.32560 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 16 | FormAndLineReferenceDesc |
| Explanation | In service of our mission to educate women in rural Africa so they are employable, our Mabarhule location employs 5 teachers every year (whose salaries are included in question 12), and we spent $4,491.79 on supplies for our educational and training programs, including sewing machines, practice fabrics, books, and more. To encourage community and elevated morale, we occasionally have group meals for the learners and the teachers, which cost $1,650.95 in 2024. Our Huntington location is also a testament to our mission to educate women so they are able to earn a living wage. In addition to the salaries paid (amounts noted in question 12) to the Master Seamstress and her two assistants (both program graduates), we spent $24,199.03 running this program. This includes a monthly stipend (~$85/mth each) for the 6 learners, daily meals ($3,886.78), transportation to and from the training program, training materials ($5,951.38) and machinery, a "gift" of a sewing machine to each girl upon her graduation, and a microloan for each graduate based on her request in her business plan ($1,829.11). Both Huntington and Mabarhule are located near Skukuza, South Africa where we participate in community development work during our visits with American donors and advocates. We hired the seamstresses to sew school uniforms and reusable sanitary pads, and purchased food products and school supplies for some of the local children. We also offered a day-long workshop to women from surrounding villages who were interested in starting their own businesses, in sewing or otherwise. The community development costs in 2024 totaled $2,352.40, and we've received great reports from locals, showing that community development helps manage our reputation to keep serving the most vulnerable populations. Our Tamale location employs one seamstress (salary amount in question 12), and it cost us $970 to provide training sewing machines and materials including fabrics, thread, and flour sacks. | ExplanationTxt |
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