Lay It Out Foundation Inc
Nonprofit profile at a glance
- EIN
- 874800951
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Bend, OR, USA
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Media, Communications Organizations
Reported finances
- Revenue
- $86,533
- Expenses
- $50,547
- Assets
- $37,456
- Liabilities
- $1,470
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- AARON SWITZER (PRESIDENT)
People named in this filing
- AARON SWITZER (PRESIDENT)
- ANGELA SWITZER (SECRETARY)
- ROBERT DICKEY (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
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.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 100
- Sustainability: 62
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.3%; rating input score 58
- Program expense ratio: 99.8%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 41.6%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 58.3% of revenue deployed · 99.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $50K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 22/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.