Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Lay IT Out Foundation Inc.
990EZ • Fiscal year 2024 • EIN 87-4800951
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.04x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$37,456
No earlier filing loaded for comparison.
Net Assets
$35,986
No earlier filing loaded for comparison.
Liabilities
$1,470
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$86,533
No earlier filing loaded for comparison.
Expenses
$50,547
No earlier filing loaded for comparison.
Net Income
$35,986
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 4, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $86,533
Mission and Program Overview
Mission
Fostering a central oregon community that is informed and active. Through our philanthropic efforts, we support individuals and publications in the production of investigative and feature length journalism. We also support non-profits in their efforts to raise the funds they need to keep our community safety net intact.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FUNDING SUPPORT OF REPORTERS IN CENTRAL OREGON DOING INVESTIGATIVE JOURNALISM, AND SUPPORT OF OTHER NON-PROFITS WHO ENABLE THE COMMUNITY TO SERVE ITS MOST VULNERABLE MEMBERS. | - | $50,424 |
| FUNDING SUPPORT OF REPORTERS IN CENTRAL OREGON DOING INVESTIGATIVE JOURNALISM, AND SUPPORT OF OTHER NON-PROFITS WHO ENABLE THE COMMUNITY TO SERVE ITS MOST VULNERABLE MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AARON SWITZER | President | - | $0 | - | - |
| ANGELA SWITZER | Secretary | - | $0 | - | - |
| ROBERT DICKEY | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lay It Out Foundation Inc
- EIN
- 87-4800951
- Address
- 704 NW GEORGIA AVE, BEND, OR 97703
Signing Officer
- Name
- Angela Switzer
- Title
- Secretary
- Phone
- 5413830800
- Signed
- 2025-11-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Fowler & Co Inc
- Address
- PO BOX 243, BEND, OR 97709-0243
- Preparer
- Gregory S Fowler CPA
- Phone
- 5415374312
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 580 office 1,992 travel 54 total 2,626”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 1,470”
Form 990-ez, Part III
“Fostering a central oregon community that is informed and active. Through our philanthropic efforts, we support individuals and publications in the production of investigative and feature length journalism. We also support non-profits in their efforts to raise the funds they need to keep our community safety net intact.”
Form 990-ez, Part III, Line 31
“Funding support of reporters in central oregon doing investigative journalism, and support of other non-profits who enable the community to serve its most vulnerable members.”
Raw XML Appendix131 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LAY IT OUT FOUNDATION INC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5413830800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 704 NW GEORGIA AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BEND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97703 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 37456 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 86290 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 35986 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1868 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 37456 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 243 |
| IRS990EZ/GrossReceiptsAmt | 0 | 86533 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 35986 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 35986 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AARON SWITZER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANGELA SWITZER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT DICKEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2626 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FOSTERING A CENTRAL OREGON COMMUNITY THAT IS INFORMED AND ACTIVE. THROUGH OUR PHILANTHROPIC EFFORTS, WE SUPPORT INDIVIDUALS AND PUBLICATIONS IN THE PRODUCTION OF INVESTIGATIVE AND FEATURE LENGTH JOURNALISM. WE ALSO SUPPORT NON-PROFITS IN THEIR EFFORTS TO RAISE THE FUNDS THEY NEED TO KEEP OUR COMMUNITY SAFETY NET INTACT. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 54 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FUNDING SUPPORT OF REPORTERS IN CENTRAL OREGON DOING INVESTIGATIVE JOURNALISM, AND SUPPORT OF OTHER NON-PROFITS WHO ENABLE THE COMMUNITY TO SERVE ITS MOST VULNERABLE MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | FUNDING SUPPORT OF REPORTERS IN CENTRAL OREGON DOING INVESTIGATIVE JOURNALISM, AND SUPPORT OF OTHER NON-PROFITS WHO ENABLE THE COMMUNITY TO SERVE ITS MOST VULNERABLE MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 50424 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 45999 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 243 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1470 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 50547 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 50424 |
| IRS990EZ/TotalRevenueAmt | 0 | 86533 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | LAYITOUTFOUNDATION.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 77726 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 77726 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 243 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 243 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 77969 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 77969 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 77969 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 77969 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 77969 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 580 OFFICE 1,992 TRAVEL 54 TOTAL 2,626 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 1,470 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FOSTERING A CENTRAL OREGON COMMUNITY THAT IS INFORMED AND ACTIVE. THROUGH OUR PHILANTHROPIC EFFORTS, WE SUPPORT INDIVIDUALS AND PUBLICATIONS IN THE PRODUCTION OF INVESTIGATIVE AND FEATURE LENGTH JOURNALISM. WE ALSO SUPPORT NON-PROFITS IN THEIR EFFORTS TO RAISE THE FUNDS THEY NEED TO KEEP OUR COMMUNITY SAFETY NET INTACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FUNDING SUPPORT OF REPORTERS IN CENTRAL OREGON DOING INVESTIGATIVE JOURNALISM, AND SUPPORT OF OTHER NON-PROFITS WHO ENABLE THE COMMUNITY TO SERVE ITS MOST VULNERABLE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANGELA SWITZER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5413830800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAY IT OUT FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAYI |
| ReturnHeader/Filer/EIN | 0 | 874800951 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 704 NW GEORGIA AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BEND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97703 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 463905349 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FOWLER & CO INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 243 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BEND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 977090243 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5415374312 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GREGORY S FOWLER CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T11:22:16-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| 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.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $37,456
- Liabilities
- $1,470
- Net assets
- $35,986
- Revenue
- $86,533
- Expenses
- $50,547
- Net income
- $35,986