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    <ReturnTs>2026-09-10T18:16:01Z</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <EIN>465194085</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BY GRACE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BYGR</BusinessNameControlTxt>
      <PhoneNum>8593513333</PhoneNum>
      <USAddress>
        <AddressLine1Txt>601 Corbitt Dr</AddressLine1Txt>
        <CityNm>Wilmore</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40390</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Kelsey Carlstedt Freeman</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>8593513333</PhoneNum>
      <SignatureDt>2026-09-10</SignatureDt>
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    <TaxYr>2025</TaxYr>
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      <WebsiteAddressTxt>www.thebygracefoundation.com</WebsiteAddressTxt>
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      <PrimaryExemptPurposeTxt>We exist to equip women with skills-based education and vocational training in rural Africa. Our hope is help women help themselves through the gift of education, so they can earn a living wage to uplift their families and their communities.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Huntington, South Africa: We employ women as educators (one Master Seamstress and two additional teachers), 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 November 2025, six women graduated from our sewing apprenticeship program. In December 2025, another six women began their studies of tailoring and fashion design. They will graduate in 2026. 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.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Mabarhule, South Africa: We currently employ ten teachers from the local communities (four full-time and six 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, more than 120 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.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>11312</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Tamale, Ghana: We pay one full-time salary to our Master Seamstress, who instructs 13 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.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6950</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55209</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kelsey Carlstedt Freeman</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Debra Snider</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Pontso Natoi</PersonNm>
        <TitleTxt>Cultural Advisor</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Cecilia Sibuyi</PersonNm>
        <TitleTxt>Master Seamstress-Huntington, SA</TitleTxt>
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        <CompensationAmt>3600</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Creseldah Ndlovu</PersonNm>
        <TitleTxt>Board Member &amp; Cultural Advisor</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lamisi Amoak</PersonNm>
        <TitleTxt>Master Seamstress-Tamale, Ghana</TitleTxt>
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        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Our mission is to educate women in the more rural parts of Ghana and South Africa so they are employable, ultimately helping these women to help themselves. To do so, our Mabarhule location employs 10 teachers (whose salaries are included in question 12), and we spent $1,504.03 on supplies for our educational and training programs, including sewing machines, practice textiles, and curriculum. 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 our Master Seamstress, two additional teachers (both program graduates), the six learners currently enrolled, and one admin person, we spent $19,301.19 running this program. This includes daily meals ($4,738.88), transportation to and from the training program, training materials and machinery ($10,134.35), 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 ($4,427.96). Our Tamale location employs one seamstress (salary amount in question 12), and it cost us $2,855.77 to provide the necessary materials for course instruction.</ExplanationTxt>
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