Mary Lay Center EIN 31-1116329 Form 990 (PDF) Claim this org

Mary Lay Center

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Offers housing and living support for shrine workers and volunteers. For fiscal year 2025 it reported $192K in revenue, $216K in expenses, and $744K in net assets.Pt I

Type
Religious organization · Religion
Location
Bellevue, OH
Filings
5 on file (2021–2025)
Revenue
$192KFY2025
Expenses
$216K
Net assets
$744K
People
5
Filings
5
Updates
0
More identity details & actions ⌄
EIN  31-1116329 Religious organization Bellevue, OH
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers housing and living support for shrine workers and volunteers.
Leadership
Rev James Seibert Cpps · Director · $11K
Money in and out
$192K revenue, $216K expenses
Bottom line
95% program efficiency
Where the money goes · FY2025
Total revenue
$192K
Pt VIII · Ln 12
Total expenses
$216K
Pt IX · Ln 25
Net assets
$744K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$24K
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.05
Program efficiency
95%
of spending reaches programs+0.2% vs prior filing year
Operating runway
1.2mo
months of highly liquid reserves at operating expense rate▼ -8% vs prior filing year
Surplus margin
-13%
revenue over expenses, this year▲ +14% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$192K
FY2025▲ +22%
Expenses
$216K
FY2025▲ +20%
Total assets
$768K
FY2025▼ -2%
Total liabilities
$23K
FY2025▲ +73%
Total revenue
$192K
Pt VIII · Ln 12
Total expenses
$216K
Pt IX · Ln 25
Net assets
$744K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$24K
Total assetsPt X · Ln 16$768K
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMary Lay Center
EINHdr · item D31-1116329
Principal addressHdr · item CBellevue, OH
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X22Z)
Ruling yearIRS BMFOct 1985

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$10,534Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Rev James Seibert Cpps’s $11K as Director is at the 8th percentile of top reported officer pay among 2135 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Rev James Seibert Cpps$10,534$9,055$9,653
Rev James Seibert$9,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $206K of program spending, described in the organization's own filed words · FY2024.
01

Successfully provided a home and living expenses and office space for up to ten (10) persons working and or volunteering at the Sorrowful Mother Shrine.

$206Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$100K · 52%
Contributions & grants$92K · 48%
Program service revenue52%$100K
Contributions & grants48%$92K
Total revenueLn 12$192K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.05
Program services95%$206K
Management & general5%$11K
Total functional expensesLn 25$216K

Balance Sheet

Part X · end of year
CashLn 1$22K
Total assetsLn 16$768K
Total liabilitiesLn 26$23K
Total net assetsLn 32$744K
Months of cash on handcomputed1.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $22K · Operating expenses/yr $216K
1.2 months
Where the money goes
Program services
Program services $206K · Total expenses $216K
95%
Management & General
Management & general $11K · Total expenses $216K
5%
Fundraising
Fundraising $0 · Total expenses $216K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $82K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $92K · Total revenue $192K
48%
Government reliance
Government grants $0 · Total revenue $192K
0%
Earned-income share
Program service revenue $100K · Total revenue $192K
52%
Investment reliance
Investment income $0 · Total revenue $192K
0%
Program self-sufficiency
Program service revenue $100K · Total expenses $216K
46%
Growth & trend
Revenue growth (YoY)
This year $192K · Prior year $157K
+22%
Revenue CAGR
FY2020 $167K · FY2024 $192K
+4%
Net-asset trend (YoY)
End of year $744K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $192K · Expenses $216K
-13%
Liabilities-to-Assets
Total liabilities — · Total assets $768K
Net-asset ratio
Net assets $744K · Total assets $768K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $768K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rev James Seibert Cpps · Reported title Director · Highest reported compensation $11K · Total expenses $216K
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $68K · Total expenses $216K
32%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 95%
Overhead ratio 5%
Fundraising cost ratio 0%
Revenue growth 22%
Legal fee ratio 0.5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$192K revenue · viewing · ⤓ 990 PDF
FY2024$157K revenue · ⤓ 990 PDF
FY2023$157K revenue · ⤓ 990 PDF
FY2022$180K revenue · ⤓ 990 PDF
FY2021$167K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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