Laygend Foundation

EIN 87-2737376 • Rancho Santa Fe, CA

PO Box 676328Rancho Santa Fe, CA 92067

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.15x

Higher debt load relative to assets than 44% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

0.98x

Higher debt load relative to revenue than 70% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

-7.0%

Higher net margin than 19% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$100M-$250M nonprofits • Source year 2024

-19%

Faster asset growth than 3% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2022 to 2024

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Balance Sheet

Liabilities / Assets44th percentile

Assets

Down

$113,167,408

Down $15,471,595 (-12%) from 2023

Liabilities

$17,401,188

Up $17,400,618 (+3052740%) from 2023

Net Assets

Down

$95,766,220

Down $32,872,213 (-26%) from 2023

Operations

Liabilities / Revenue70th percentile Net Margin19th percentile

Revenue

$17,759,962

Up $17,085,732 (+2534%) from 2023

Expenses

$18,997,621

Up $11,456,908 (+152%) from 2023

Net Income

-$1,237,659

Up $5,628,824 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$113,167,408

Liabilities$17,401,188

Net Assets$95,766,220

Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$17,759,962

Expenses$18,997,621

Net Income-$1,237,659

Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $113,167,408
Liabilities: $17,401,188
Net assets: $95,766,220
Revenue: $17,759,962
Expenses: $18,997,621
Net income: -$1,237,659

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$113	$17.4	$95.8	$17.8	$19.0	$1.24
2023Detailed filing. Detailed filing data is available for this year.	$129	$0.00	$129	$0.67	$7.54	$6.87
2022Detailed filing. Detailed filing data is available for this year.	$171	$0.03	$171	$2.96	$2.56	$5.52
2021Detailed filing. Detailed filing data is available for this year.	$248	$0.00	$248	$228	$0.01	$228

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 11, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay40th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JENG-GUANG LAY	President & CEO	-	$0	-	-
NAN JIANG	Secretary	-	$0	-	-
MINTSEN CHEN	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Laygend Foundation
EIN: 87-2737376
Phone: 8582311448
Address: PO BOX 676328, RANCHO SANTA FE, CA 92067

Signing Officer

Name: Jeng-guang Lay
Title: President&CEO
Phone: 8582311448
Signed: 2025-11-11
Discuss with paid preparer: Yes

Preparer

Firm: Eisner Advisory Group LLC
Address: 4225 EXECUTIVE SQUARE SUITE 1150, LA JOLLA, CA 92037
Preparer: Stephen Brownell
Phone: 8585589200

Raw XML Appendix332 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	0	106673601
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	0	INVESTMENTS - JP MORGAN
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	0	106673601
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	0	FMV
IRS990PF/AnalysisIncomeProducingActyGrp/DividendsAndInterestFromSecDtl/ExclusionAmt	0	325379
IRS990PF/AnalysisIncomeProducingActyGrp/DividendsAndInterestFromSecDtl/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/ExclusionAmt	0	16965921
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/ExclusionCd	0	18
IRS990PF/AnalysisIncomeProducingActyGrp/IntOnSavAndTempCashInvstGrp/ExclusionAmt	0	468662
IRS990PF/AnalysisIncomeProducingActyGrp/IntOnSavAndTempCashInvstGrp/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/ExclusionAmt	0	17759962
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/RelatedOrExemptFunctionIncmAmt	0	0
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/UnrelatedBusinessTaxblIncmAmt	0	0
IRS990PF/AnalysisIncomeProducingActyGrp/TotalIncomeProducingActyAmt	0	17759962
IRS990PF/AnalysisOfRevenueAndExpenses/CapGainNetIncmNetInvstIncmAmt	0	16965921
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstRevAndExpnssAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt	0	18740000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt	0	18740000
IRS990PF/AnalysisOfRevenueAndExpenses/DividendsNetInvstIncmAmt	0	325379
IRS990PF/AnalysisOfRevenueAndExpenses/DividendsRevAndExpnssAmt	0	325379
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt	0	-1237659
IRS990PF/AnalysisOfRevenueAndExpenses/GrossSalesPriceAmt	0	16965936
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavNetInvstIncmAmt	0	468662
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavRevAndExpnssAmt	0	468662
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesNetInvstIncmAmt	0	2239
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesRevAndExpnssAmt	0	4478
IRS990PF/AnalysisOfRevenueAndExpenses/NetGainSaleAstRevAndExpnssAmt	0	16965921
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt	0	17757673
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesNetInvstIncmAmt	0	50
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt	0	100
IRS990PF/AnalysisOfRevenueAndExpenses/ScheduleBNotRequiredInd	0	X
IRS990PF/AnalysisOfRevenueAndExpenses/TaxesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TaxesNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TaxesRevAndExpnssAmt	0	253043
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt	0	18740000
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt	0	2289
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt	0	18997621
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt	0	17759962
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt	0	17759962
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt	0	2289
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt	0	257621
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	0	5
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	1	4
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	2	1
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	3	5
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	0	5499776
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	1	4657662
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	2	773151
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	3	6035332
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	0	5499776
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	1	4657662
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	2	773151
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	3	6035332
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	0	5499781
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	1	4657666
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	2	773152
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	3	6035337
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	0	D
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	1	D
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	2	D
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	3	D
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	0	REVVITY INC
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	1	REVVITY INC
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	2	REVVITY INC
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	3	REVVITY INC
IRS990PF/CapGainsLossTxInvstIncmDetail/CapitalGainNetIncomeAmt	0	16965921
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt	0	-1237659
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherDecreasesAmt	0	31634554
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherIncreasesAmt	0	0
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt	0	127400774
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt	0	128638433
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt	0	95766220
IRS990PF/DistributableAmountGrp/DeductionFromDistributableAmt	0	0
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt	0	6069835
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt	0	6069835
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt	0	6069835
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt	0	6316667
IRS990PF/DistributableAmountGrp/RecoveriesQualfiedDistriAmt	0	0
IRS990PF/DistributableAmountGrp/TaxBasedOnInvestmentIncomeAmt	0	246832
IRS990PF/DistributableAmountGrp/TotalTaxAmt	0	246832
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/AppliedToESTaxAmt	0	22927
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/BackupWithholdingWithheldAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EsPenaltyAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EstimatedPlusOvpmtIncmTxAmt	0	263759
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExemptFrgnOrgTaxWthldAtSrceAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExtsnRequestIncomeTaxPaidAmt	0	6000
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt	0	246832
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt	0	22927
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/RefundAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtitleATaxAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtotalAmt	0	246832
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxBasedOnInvestmentIncomeAmt	0	246832
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxUnderSection511Amt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TotalPaymentsAndCreditsAmt	0	269759
IRS990PF/FMVAssetsEOYAmt	0	113167408
IRS990PF/Form990PFBalanceSheetsGrp/AccountsPayableBOYAmt	0	570
IRS990PF/Form990PFBalanceSheetsGrp/AccountsPayableEOYAmt	0	17401188
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt	0	3582
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYAmt	0	2392
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYFMVAmt	0	2392
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt	0	128638433
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsEOYAmt	0	95766220
IRS990PF/Form990PFBalanceSheetsGrp/OrganizationFollowsFASB117Ind	0	X
IRS990PF/Form990PFBalanceSheetsGrp/OtherAssetsBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/OtherAssetsEOYAmt	0	24107
IRS990PF/Form990PFBalanceSheetsGrp/OtherAssetsEOYFMVAmt	0	24107
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsBOYAmt	0	126391983
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYAmt	0	106673601
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYFMVAmt	0	106673601
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstBOYAmt	0	2243438
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYAmt	0	6467308
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYFMVAmt	0	6467308
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt	0	128639003
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt	0	113167408
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt	0	113167408
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesBOYAmt	0	570
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt	0	17401188
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt	0	128639003
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt	0	113167408
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt	0	128638433
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt	0	95766220
IRS990PF/MethodOfAccountingAccrualInd	0	X
IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt	0	128257200
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt	0	9124750
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt	0	119132450
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt	0	1923858
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt	0	6316667
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt	0	126333342
IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt	0	128257200
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/ContractorPaidOver50kCnt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	0	3.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0.25
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	2	3.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	JENG-GUANG LAY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	1	NAN JIANG
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	2	MINTSEN CHEN
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	PRESIDENT & CEO
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	1	SECRETARY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	2	TREASURER
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	0	PO BOX 676328
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	1	PO BOX 9923
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	2	PO BOX 7262
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	0	RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	1	RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	2	RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	0	CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	1	CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	2	CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	0	92067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	1	92067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	2	92067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OtherEmployeePaidOver50kCnt	0	0
IRS990PF/Organization501c3ExemptPFInd	0	X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt	0	18740000
IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt	0	0
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt	0	18740000
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	0
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	0
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	1
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	0
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	1
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	0
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	1
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	MINTSEN CHEN
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	0
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	PO BOX 7262
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	RANCHO SANTA FE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	CA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	92067
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	0
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	CA
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	0
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	8584013066
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	1
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt	0	0
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	0
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt	0	0
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	5000000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	1	2500000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	2	11240000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	GENERAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	1	GENERAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	2	GENERAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	WASHINGTON UNIVERSITY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	1	REGENTS OF UNIVERSITY OF CALIFORNIA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	2	HARVARD BRIGHAM AND WOMEN HOSPITAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	1	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	2	EOF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	NON-RELATED
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	1	NON-RELATED
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	2	NON-RELATED
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	1 BROOKINGS DR
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	1	9500 GILMAN DRIVE0940
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	2	75 FRANCIS ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	ST LOUIS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	1	LA JOLLA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	2	BOSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	MO
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	1	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	2	MA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	63130
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	1	92093
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	2	02115
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	0
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	18740000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	6069835
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt	0	6082913
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	0
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	6069835
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	6587252
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	6587252
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	18740000
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	6587252
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	6587252
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	6082913
LegalFeesSchedule/LegalFeesGrp/CategoryTxt	0	PROFESSIONAL FEES
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt	0	0
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt	0	4478
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt	0	2239
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	ACCRUED INTEREST
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	24107
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	24107
OtherDecreasesSchedule/OtherDecreasesDetail/Amt	0	17430245
OtherDecreasesSchedule/OtherDecreasesDetail/Amt	1	14204309
OtherDecreasesSchedule/OtherDecreasesDetail/Desc	0	OTHER DECREASES
OtherDecreasesSchedule/OtherDecreasesDetail/Desc	1	UNREALIZED GAIN/LOSS ON INVESTMENTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	FILING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	50
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	100
TaxesSchedule/TaxesDetail/Amt	0	253043
TaxesSchedule/TaxesDetail/CategoryTxt	0	FEDERAL TAXES
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	0	0
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	0
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JENG-GUANG LAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT&CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8582311448
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	LAYGEND FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	LAYG
ReturnHeader/Filer/EIN	0	872737376
ReturnHeader/Filer/PhoneNum	0	8582311448
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 676328
ReturnHeader/Filer/USAddress/CityNm	0	RANCHO SANTA FE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	92067
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	871353108
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	EISNER ADVISORY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	4225 EXECUTIVE SQUARE SUITE 1150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	LA JOLLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	92037
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8585589200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	STEPHEN BROWNELL
ReturnHeader/ReturnTs	0	2025-11-13T15:06:11-06:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.