﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-08T03:12:28-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>825002402</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JACOBS ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 N WILKES-BARRE BLVD STE 310</AddressLine1Txt>
        <CityNm>WILKESBARRE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18702</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>824655826</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Lay Servants of the Immaculate Heart of Mary</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAYS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 2789</AddressLine1Txt>
        <CityNm>Wilkes Barre</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18703</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DONNA MAGNI</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2025-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Stephanie L Novak</PreparerPersonNm>
      <PTIN>P02059343</PTIN>
      <PhoneNum>5702456818</PhoneNum>
      <PreparationDt>2025-05-08</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="990PF" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>22496</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>5736</ContriRcvdRevAndExpnssAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="990PF:108">1258</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>2258</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>6994</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="990PF:112">55</AccountingFeesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="990PF:115">3853</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>3908</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>3908</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>3086</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>7910</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>10996</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>10996</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsEOYAmt>11500</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>11500</USGovtObligationsEOYFMVAmt>
        <TotalAssetsBOYAmt>7910</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>22496</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>22496</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <CapitalStockEOYAmt>11500</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>7910</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>10996</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>7910</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>22496</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>7910</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>22496</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>7910</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>3086</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="990PF:133">11500</OtherIncreasesAmt>
        <SubtotalAmt>22496</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>22496</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <StatementsRegardingActyGrp>
        <OrgReportOrRegisterStateCd>PA</OrgReportOrRegisterStateCd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>NA</WebsiteAddressTxt>
        <IndividualWithBooksNm>DONNA MAGNI</IndividualWithBooksNm>
        <PhoneNum>5703570507</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>17 ENGLISH ST</AddressLine1Txt>
          <CityNm>WEST WYOMING</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18644</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MICHAEL YOUNG</PersonNm>
          <USAddress>
            <AddressLine1Txt>185 CONSTITUTION AVE</AddressLine1Txt>
            <CityNm>HANOVER TOWNSHIP</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>18706</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Donna Magni</PersonNm>
          <USAddress>
            <AddressLine1Txt>17 English St</AddressLine1Txt>
            <CityNm>West Wyoming</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>18644</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHRISTOPHER CALORE</PersonNm>
          <USAddress>
            <AddressLine1Txt>37 ELDER ST</AddressLine1Txt>
            <CityNm>WILKES BARRE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>18702</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MAUREEN ROUGHSEDGE</PersonNm>
          <USAddress>
            <AddressLine1Txt>40 CALVIN ST</AddressLine1Txt>
            <CityNm>WILKES BARRE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>18705</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NA</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>11500</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>11500</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>11500</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>173</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>11327</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>566</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp></UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <GainSalesAstOthThanInvntryGrp>
          <UnrelatedBusinessTaxblIncmAmt>1258</UnrelatedBusinessTaxblIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>1258</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1258</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="990B" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="990PF:112" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>55</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="990PF:129" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW STADIUM LIGHTING</PropertyDesc>
        <AcquiredDt>2021-08-13</AcquiredDt>
        <CostOrOtherBasisAmt>10450</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10450</PriorYearDepreciationAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="990PF:108" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SALE OF ONE OUNCE GOLD</AssetDesc>
        <AcquiredDt>2012-08</AcquiredDt>
        <HowAcquiredTxt>P</HowAcquiredTxt>
        <SoldDt>2025-04</SoldDt>
        <PurchaserNameGrp>
          <BusinessName>
            <BusinessNameLine1Txt>LAY SERVANTS OF THE IMM HEART</BusinessNameLine1Txt>
          </BusinessName>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>2258</GrossSalesPriceAmt>
        <BasisAmt>1000</BasisAmt>
        <TotalNetAmt>1258</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <OtherExpensesSchedule documentId="990PF:115" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <OtherExpensesScheduleGrp>
        <Desc>Utilities</Desc>
        <RevenueAndExpensesPerBooksAmt>1119</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Insurance</Desc>
        <RevenueAndExpensesPerBooksAmt>1895</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Safe Deposit Box</Desc>
        <RevenueAndExpensesPerBooksAmt>57</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PO Box Rental</Desc>
        <RevenueAndExpensesPerBooksAmt>227</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Grounds Keeping</Desc>
        <RevenueAndExpensesPerBooksAmt>555</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="990PF:133" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <OtherIncreasesDetail>
        <Desc>Gold held for investment</Desc>
        <Amt>11500</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
  </ReturnData>
</Return>