Civic Intelligence

Laygend Foundation

990PF • Fiscal year 2021 • EIN 87-2737376

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 12, 2023

Organization Profile
PO Box 676328Rancho Santa Fe, CA 92067

(858) 231-1448

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2021 filings • $100M-$250M nonprofits • Source year 2021

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

2021 filings • $100M-$250M nonprofits • Source year 2021

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

2021 filings • $100M-$250M nonprofits • Source year 2021

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2021 filings • $100M-$250M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets9th percentile

Assets

$248,419,683

No earlier filing loaded for comparison.

Net Assets

$248,419,683

No earlier filing loaded for comparison.

Liabilities

$1

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue9th percentileNet Margin99th percentile

Revenue

$228,130,366

No earlier filing loaded for comparison.

Expenses

$9,692

No earlier filing loaded for comparison.

Net Income

$228,120,674

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300M$200M$100M$0Assets 2021: $248,419,683Liabilities 2021: $1Net Assets 2021: $248,419,6832021Assets 2022: $171,274,551Liabilities 2022: $29,298Net Assets 2022: $171,245,2532022Assets 2023: $128,639,003Liabilities 2023: $570Net Assets 2023: $128,638,4332023Assets 2024: $113,167,408Liabilities 2024: $17,401,188Net Assets 2024: $95,766,2202024

Highlighted filing

2021

Assets$248,419,683
Liabilities$1
Net Assets$248,419,683
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300M$200M$100M$0-$100MRevenue 2021: $228,130,366Expenses 2021: $9,692Net Income 2021: $228,120,6742021Revenue 2022: -$2,963,684Expenses 2022: $2,560,734Net Income 2022: -$5,524,4182022Revenue 2023: $674,230Expenses 2023: $7,540,713Net Income 2023: -$6,866,4832023Revenue 2024: $17,759,962Expenses 2024: $18,997,621Net Income 2024: -$1,237,6592024

Highlighted filing

2021

Revenue$228,130,366
Expenses$9,692
Net Income$228,120,674
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 12, 2023
Return Version
2021v4.1
Compensation and Service Providers
Top Officer Pay12th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JENG-GUANG LAYPresident & CEO-$0--
NAN JIANGSecretary-$0--
MINTSEN CHENTreasurer-$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
Signed
2023-09-12
Discuss with paid preparer
Yes

Preparer

Firm
Mintsen Chen CPA
Address
6540 LUSK BLVD C220, SAN DIEGO, CA 92121
Preparer
Mintsen Chen
Phone
8584013066
Raw XML Appendix235 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/BookValueAmt0248419683
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt01,235,550 shares of PKI CS at EOY FMV
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt0248419683
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd0FMV
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt0228130366
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt0228120674
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesRevAndExpnssAmt09692
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt09692
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt0228130366
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt09692
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt0228120674
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherIncreasesAmt020299009
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt0248419683
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt0248419683
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt0298782
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt0298782
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt0298782
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt0298782
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/AppliedToESTaxAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt00
IRS990PF/FMVAssetsEOYAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsEOYAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/OrganizationFollowsFASB117Ind0X
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYFMVAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt0248419683
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt0248419683
IRS990PF/InitialReturnInd0X
IRS990PF/MethodOfAccountingAccrualInd0X
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt019596373
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt00
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt019596373
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt0293946
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt00
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt0298782
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt019302427
IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt00
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt019596373
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt10.25
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt20
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0JENG-GUANG LAY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1NAN JIANG
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm2MINTSEN CHEN
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt1Secretary
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt2Treasurer
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt0PO BOX 676328
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt1PO BOX 9923
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt2PO BOX 7262
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm0RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm1RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm2RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd0CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd1CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd2CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd092067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd192067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd292067
IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt00
IRS990PF/StatementsRegardingActy4720Grp/ActsFailToQlfyAsExceptionsInd0false
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt0PO BOX 7262
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0RANCHO SANTA FE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0CA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd092067
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0true
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0CA
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0MINTSEN CHEN
IRS990PF/StatementsRegardingActyGrp/PhoneNum08584013066
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0false
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0JENG-GUANG LAY
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm1NAN JIANG
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0298782
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt0298782
IRS990ScheduleB/ContributorInformationGrp/ContributorNum01
IRS990ScheduleB/ContributorInformationGrp/ContributorNum12
IRS990ScheduleB/ContributorInformationGrp/ContributorNum23
IRS990ScheduleB/ContributorInformationGrp/ContributorNum34
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm0JENG-GUANG LAY
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm1NAN JIANG
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm2MINTSEN CHEN AND GEORGE WEN
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm3XIFENG YANG
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt0PO BOX 676328
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt1PO BOX 9923
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt2PO BOX 7262
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt34521 OCEAN VALLEY LANE
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm0RANCHO SANTA FE
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm1RANCHO SANTA FE
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm2RANCHO SANTA FE
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm3SAN DIEGO
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd0CA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd1CA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd2CA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd3CA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd092067
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd192067
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd292067
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd392130
IRS990ScheduleB/ContributorInformationGrp/NoncashContributionInd0X
IRS990ScheduleB/ContributorInformationGrp/NoncashContributionInd1X
IRS990ScheduleB/ContributorInformationGrp/NoncashContributionInd2X
IRS990ScheduleB/ContributorInformationGrp/NoncashContributionInd3X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0204188352
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt119937880
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt22003638
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt32000496
IRS990ScheduleB/GeneralRuleInd0X
IRS990ScheduleB/NonCashPropertyContributionGrp/ContributorNum01
IRS990ScheduleB/NonCashPropertyContributionGrp/ContributorNum12
IRS990ScheduleB/NonCashPropertyContributionGrp/ContributorNum23
IRS990ScheduleB/NonCashPropertyContributionGrp/ContributorNum34
IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt0204188352
IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt119937880
IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt22003638
IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt32000496
IRS990ScheduleB/NonCashPropertyContributionGrp/NoncashPropertyDesc01,106,000 shares of PKI common stock
IRS990ScheduleB/NonCashPropertyContributionGrp/NoncashPropertyDesc1108,000 shares of PKI common stock
IRS990ScheduleB/NonCashPropertyContributionGrp/NoncashPropertyDesc210,900 shares of PKI common stock
IRS990ScheduleB/NonCashPropertyContributionGrp/NoncashPropertyDesc310,650 shares of PKI common stock
IRS990ScheduleB/NonCashPropertyContributionGrp/ReceivedDt02021-12-07
IRS990ScheduleB/NonCashPropertyContributionGrp/ReceivedDt12021-12-07
IRS990ScheduleB/NonCashPropertyContributionGrp/ReceivedDt22021-12-14
IRS990ScheduleB/NonCashPropertyContributionGrp/ReceivedDt32021-12-13
IRS990ScheduleB/Organization501c3ExemptPFInd0X
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt00
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt00
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt09692
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt00
SubstantialContributorsSch/SubstantialContributorDetail/PersonNm0JENG-GUANG LAY
SubstantialContributorsSch/SubstantialContributorDetail/PersonNm1NAN JIANG
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/AddressLine1Txt0PO BOX 676328
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/AddressLine1Txt1PO BOX 9923
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/CityNm0RANCHO SANTA FE
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/CityNm1RANCHO SANTA FE
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/StateAbbreviationCd0CA
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/StateAbbreviationCd1CA
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/ZIPCd092067
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/ZIPCd192067
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENG-GUANG LAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAYGEND FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LAYG
ReturnHeader/Filer/EIN0872737376
ReturnHeader/Filer/PhoneNum08582311448
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 676328
ReturnHeader/Filer/USAddress/CityNm0RANCHO SANTA FE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092067
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MINTSEN CHEN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06540 LUSK BLVD C220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092121
ReturnHeader/PreparerPersonGrp/PhoneNum08584013066
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mintsen Chen
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-09-12T16:50:32-07:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENG-GUANG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LAY
ReturnHeader/TaxPeriodBeginDt02021-09-10
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$248,419,683
Liabilities
$1
Net assets
$248,419,683
Revenue
$228,130,366
Expenses
$9,692
Net income
$228,120,674
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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