The Lay Centre at Foyer Unitas

Nonprofit profile at a glance

EIN
510344117
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Rome, RM, IT
Phone
3906570281
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students
Affiliation
Christianity

Official website

Reported finances

Revenue
$671,705
Expenses
$786,100
Assets
$295,493
Liabilities
$377,362

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • FILIPE ALVES DOMINGUES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • FILIPE ALVES DOMINGUES (EXECUTIVE DIRECTOR): $67,139 total reported compensation
  • DONNA ORSUTO (SENIOR ADVISOR): $60,383 total reported compensation
  • HENRICA VAN VELZEN (CONSULTANT): $15,844 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See attached schedule o for details

What it reported doing in 2024

In depth study programs for universities, parishes and other organizations offering a combination of prayer, study, dialogue and pilgrimage to various christian sites in rome. These programs range from half day to full semester; 2 groups totaling approx 50 participants

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

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

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 34
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $3.9 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 18.2%; rating input score 18; 9th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 1.28; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -4.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 80% of spending went to programs
  • Governance: 2 of 11 board members independent · 5 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $629K in reported program spending
  • Leadership: top reported pay $67K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 18/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.