LAYGEND FOUNDATION
Cite this
Plain text LAYGEND FOUNDATION. furp.org, nonprofit organization profile, tax years 2021–2024. https://furp.org/org/laygend-foundation-872737376. Retrieved 2026-10-27.
APA furp.org. (n.d.). LAYGEND FOUNDATION [Nonprofit organization profile; tax years 2021–2024]. Retrieved October 27, 2026, from https://furp.org/org/laygend-foundation-872737376
MLA “LAYGEND FOUNDATION.” furp.org, tax years 2021–2024, https://furp.org/org/laygend-foundation-872737376. Accessed 27 Oct. 2026.
Retrieved 2026-10-27; covers tax years 2021–2024. Data: furp.org, CC BY 4.0.
2024 · Form 990PF · revenue $17.8M · expenses $19.0M · assets $113.2M
- EIN
- 87-2737376
- Address
- PO BOX 676328, RCHO SANTA FE, CA 92067-6328
- NTEE code
- T20
- Exempt type
- 501(c)(3): charitable, religious, educational, scientific or literary (corporation)
- Ruling date
- June 2022 (when the IRS recognized its exemption)
- IRS status
- Exempt (unconditional) (IRS Business Master File) IRS data ↗
- Tax-deductible donations
- Yes: listed in IRS Publication 78 (private foundation) Pub 78 ↗
- Foundation status
- Private non-operating foundation
- Cross-check
- ProPublica Nonprofit Explorer
Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).
People paid by the organization
None of the 3 people listed on these returns reported compensation from the organization. They are listed below.
Officers and directors, no compensation reported
3 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.
| Name | Latest title | Years | Hrs/wk (latest) | Compensation | Organizations |
|---|---|---|---|---|---|
| Jeng-Guang Lay | PRESIDENT & CEO | 2021-2024 | 3 | $0 reported | 1 |
| Nan Jiang | SECRETARY | 2021-2024 | 0 | $0 reported | 1 |
| Mintsen Chen | TREASURER | 2021-2024 | 3 | $0 reported | 1 |
People by year
2024 · 3 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JENG-GUANG LAY | PRESIDENT & CEO | 3 | $0 | - | $0 | $0 | 1 |
| NAN JIANG | SECRETARY | 0 | $0 | - | $0 | $0 | 1 |
| MINTSEN CHEN | TREASURER | 3 | $0 | - | $0 | $0 | 1 |
2023 · 3 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JENG-GUANG LAY | President & CEO | 3 | $0 | - | - | $0 | 1 |
| NAN JIANG | Secretary | 0 | $0 | - | - | $0 | 1 |
| MINTSEN CHEN | Treasurer | 3 | $0 | - | - | $0 | 1 |
2022 · 3 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JENG-GUANG LAY | President & CEO | 3 | $0 | - | - | $0 | 1 |
| NAN JIANG | Secretary | 0 | $0 | - | - | $0 | 1 |
| MINTSEN CHEN | Treasurer | 3 | $0 | - | - | $0 | 1 |
2021 · 3 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JENG-GUANG LAY | President & CEO | 3 | $0 | - | - | $0 | 1 |
| NAN JIANG | Secretary | 0 | $0 | - | - | $0 | 1 |
| MINTSEN CHEN | Treasurer | 1 | $0 | - | - | $0 | 1 |
Highest-paid independent contractors
No independent contractors reported.
Who the money went to
Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.
2024 · 3 grants to organizations · $18.7M
2023 · 0 grants to organizations · $0 · 2 grants to individuals · $7.5M
2022 · 0 grants to organizations · $0 · 1 grant to individuals · $2.5M
Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.
Who gave
Contributors listed on Schedule B of the Form 990-PF: name, city and state as filed (street addresses are not shown), with total and noncash contributions for the year. A link to an organization's page is tagged Fuzzy with its name-similarity score (0 to 1) when it rests on name and state; Schedule B lists no EIN, so no link here is an exact identifier match.
2021 · 4 contributors · $228.1M
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | JENG-GUANG LAY | Person | RANCHO SANTA FE, CA | $204,188,352 | $204,188,352 | Form 990PF Sch. B, 2021 · filing |
| 2 | NAN JIANG | Person | RANCHO SANTA FE, CA | $19,937,880 | $19,937,880 | Form 990PF Sch. B, 2021 · filing |
| 3 | MINTSEN CHEN AND GEORGE WEN | Person | RANCHO SANTA FE, CA | $2,003,638 | $2,003,638 | Form 990PF Sch. B, 2021 · filing |
| 4 | XIFENG YANG | Person | SAN DIEGO, CA | $2,000,496 | $2,000,496 | Form 990PF Sch. B, 2021 · filing |
Contributors listed here are as reported on the filing. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
Finances
Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.
| Revenue | Expenses | Assets | Net assets | Contributions | Program revenue | Officer pay | Employees | Volunteers |
|---|---|---|---|---|---|---|---|---|
| 2024 · Form 990PF | ||||||||
| $17,759,962 | $18,997,621 | $113,167,408 | $95,766,220 | - | - | $0 | - | - |
| 2023 · Form 990PF | ||||||||
| $674,230 | $7,540,713 | $128,639,003 | $128,638,433 | $5,000 | - | - | - | - |
| 2022 · Form 990PF | ||||||||
| -$2,963,684 | $2,560,734 | $171,274,551 | $171,245,253 | - | - | - | - | - |
| 2021 · Form 990PF | ||||||||
| $228,130,366 | $9,692 | $248,419,683 | $248,419,683 | $228,130,366 | - | - | - | - |
Funders of this organization
Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).
Similar organizations
Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. Same state only · More (100)
| Organization | State | NTEE | Latest revenue | Latest expenses | Top-paid title | Top pay | Why similar |
|---|---|---|---|---|---|---|---|
| LIBRA FOUNDATION | CA | T20 | $23,090,346 | $32,475,476 | BOARD CHAIR | $0 | Same NTEE code T20, revenue within 2x, same state, similar name |
| MDM FOUNDATION | CA | T20 | $10,336,681 | $1,119,961 | PRESIDENT | $0 | Same NTEE code T20, revenue within 2x, same state, similar name |
| EBAY FOUNDATION | CA | T20 | $28,177,745 | $12,957,183 | Director | $30,000 | Same NTEE code T20, revenue within 2x, same state, similar name |
| MILIAS FOUNDATION | CA | T20 | $14,559,994 | $5,002,512 | CEO | $10,000 | Same NTEE code T20, revenue within 2x, same state, similar name |
| ANGELL FOUNDATION | CA | T20 | $12,904,298 | $8,800,068 | PRESIDENT | $407,280 | Same NTEE code T20, revenue within 2x, same state, similar name |
| S L GIMBEL FOUNDATION | CA | T20 | $16,781,151 | $19,159,850 | Trustee | $0 | Same NTEE code T20, revenue within 2x, same state, similar name |
| DUNAWAY FOUNDATION | CA | T20 | $13,451,107 | $23,514,374 | DIRECTOR, CFO, PRESIDENT | $0 | Same NTEE code T20, revenue within 2x, same state, similar name |
| EQUINIX FOUNDATION | CA | T20 | $11,330,868 | $4,907,941 | PRESIDENT | $0 | Same NTEE code T20, revenue within 2x, same state, similar name |
| FAT TIRE FOUNDATION | CA | T20 | $32,574,341 | $4,289,575 | DIRECTOR | $0 | Same NTEE code T20, revenue within 2x, same state, similar name |
| ROSETIME FOUNDATION | CA | T20 | $17,349,735 | $3,375,638 | PRESIDENT, SECRETARY, TREASURER | $0 | Same NTEE code T20, revenue within 2x, same state |
| SABA FOUNDATION INC | CA | T20 | $24,600,805 | $1,350,196 | PRESIDENT | $0 | Same NTEE code T20, revenue within 2x, same state |
| APHORISM FOUNDATION | CA | T20 | $34,440,061 | $44,517,473 | PPRES/TREAS/DIR | $0 | Same NTEE code T20, revenue within 2x, same state |
| AMIN FAMILY FOUNDATION | CA | T20 | $19,122,079 | $1,026,514 | PRESIDENT | $0 | Same NTEE code T20, revenue within 2x, same state |
| THE GREEN FOUNDATION | CA | T20 | $25,892,687 | $13,520,630 | Chairman of the Board | $240,000 | Same NTEE code T20, revenue within 2x, same state |
| ROCKWATER FOUNDATION | CA | T20 | $11,611,129 | $3,373,480 | PRESIDENT/DIRECTOR | $0 | Same NTEE code T20, revenue within 2x, same state |
| CREEKSIDE FOUNDATION | CA | T20 | $10,880,703 | $1,941,294 | DIRECTOR/VICE PRESIDENT | $0 | Same NTEE code T20, revenue within 2x, same state |
| SIJBRANDIJ FOUNDATION | CA | T20 | $17,940,646 | $6,189,173 | CHIEF EXECUTIVE OFFICER | $199,385 | Same NTEE code T20, revenue within 2x, same state |
| KALLIOPEIA FOUNDATION | CA | T20 | $18,406,741 | $14,205,571 | Dir Fin & Inv | $302,979 | Same NTEE code T20, revenue within 2x, same state |
| LAKESHORE FOUNDATION 04052011 | CA | T20 | $12,601,965 | $26,603,873 | TRUSTEE | $0 | Same NTEE code T20, revenue within 2x, same state |
| LASHLEE CHARITABLE FOUNDATION | CA | T20 | $30,338,337 | $74,031 | PRESIDENT | $25,000 | Same NTEE code T20, revenue within 2x, same state |
| HOGAN FAMILY FOUNDATION | CA | T20 | $12,661,579 | $5,596,280 | CHAIRWOMAN OF THE BOARD/ASST SECRETARY | $163,929 | Same NTEE code T20, revenue within 2x, same state |
| NEZHAT FAMILY FOUNDATION | CA | T20 | $12,827,265 | $233,196 | President | $0 | Same NTEE code T20, revenue within 2x, same state |
| PG&E CORPORATION FOUNDATION | CA | T20 | $10,625,317 | $14,080,417 | CHAIRPERSON OF THE BOARD | $0 | Same NTEE code T20, revenue within 2x, same state |
| WILKIE FAMILY FOUNDATION | CA | T20 | $30,303,826 | $532,833 | CHIEF EXECUTIVE OFFICER/PRESIDENT | $103,791 | Same NTEE code T20, revenue within 2x, same state |
| BISWAS FAMILY FOUNDATION | CA | T20 | $33,394,252 | $12,901,835 | CO-PRESIDENT, TREASURER | $0 | Same NTEE code T20, revenue within 2x, same state |
Who funds organizations like this
Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).
The full list · all similar organizations
Where the money went
Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
2024 · Form 990PF · $18,997,621 spent · pay $0 · grants $18,740,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $18,740,000 | 98.6% | |
| Taxes | $253,043 | 1.3% | |
| Fees: legal | $4,478 | 0.0% | |
| Other expenses | $100 | 0.0% | |
| Total | $18,997,621 | 100% |
2023 · Form 990PF · $7,540,713 spent · pay $0 · grants $7,500,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $7,500,000 | 99.5% | |
| Fees: legal | $25,988 | 0.3% | |
| Taxes | $9,000 | 0.1% | |
| Fees: accounting | $5,700 | 0.1% | |
| Other expenses | $25 | 0.0% | |
| Total | $7,540,713 | 100% |
2022 · Form 990PF · $2,560,734 spent · pay $0 · grants $2,500,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $2,500,000 | 97.6% | |
| Fees: legal | $42,645 | 1.7% | |
| Fees: accounting | $11,589 | 0.5% | |
| Taxes | $5,500 | 0.2% | |
| Other expenses | $1,000 | 0.0% | |
| Total | $2,560,734 | 100% |
2021 · Form 990PF · $9,692 spent · pay $0 · grants $0 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Fees: legal | $9,692 | 100.0% | |
| Total | $9,692 | 100% |
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