Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
LAY FAMILY FOUNDATION
A CORPORATION C/O TOD MOSES CPA
Number and street (or P.O. box number if mail is not delivered to street address)10135 MANCHESTER ROAD SUITE 206
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WARSON WOODS, MO63122
A Employer identification number

43-1510405
B Telephone number (see instructions)

(314) 965-9775
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$27,349,437J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 23,521 23,521  
4 Dividends and interest from securities... 535,483 535,483  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
4,466,557
b Gross sales price for all assets on line 6a 12,156,844
7 Capital gain net income (from Part IV, line 2)... 48
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
5,150 8  
12 Total. Add lines 1 through 11........ 5,030,711 559,060  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 29,600      
15 Pension plans, employee benefits....... 2,264      
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
16,097 16,097    
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
13,973 13,973    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
360,723 137,038   223,685
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 422,657 167,108   223,685
25 Contributions, gifts, grants paid....... 2,002,988 2,002,988
26 Total expenses and disbursements. Add lines 24 and 25 2,425,645 167,108   2,226,673
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,605,066
b Net investment income (if negative, enter -0-) 391,952
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 2,499,064 3,599,634 3,599,634
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 10,872 5,456 5,456
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 14,144,021 Click to see attachment
List of Attached Documents:
// Content
15,718,460 		20,826,953
c Investments—corporate bonds (attach schedule)....... 2,642,868 Click to see attachment
List of Attached Documents:
// Content
2,727,142 		2,340,239
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 579,398 Click to see attachment
List of Attached Documents:
// Content
613,141 		577,155
14 Land, buildings, and equipment: basis right arrow700
Less: accumulated depreciation (attach schedule) right arrow700      
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 19,876,223 22,663,833 27,349,437
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 300,500 300,500
27 Paid-in or capital surplus, or land, bldg., and equipment fund 18,434,301 18,434,301
28 Retained earnings, accumulated income, endowment, or other funds 1,141,422 3,929,032
29 Total net assets or fund balances (see instructions)..... 19,876,223 22,663,833
30 Total liabilities and net assets/fund balances (see instructions). 19,876,223 22,663,833
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
19,876,223
2
Enter amount from Part I, line 27a .....................
2
2,605,066
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
182,544
4
Add lines 1, 2, and 3 ..........................
4
22,663,833
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
22,663,833
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 48
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 5,448
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 5,448
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 5,448
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 10,904
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 10,904
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 5,456
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow5,456 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMO
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
 
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowDAVILA ADVISORY LLC Telephone no.right arrow (314) 965-9775

Located atright arrow10135 MANCHESTER RDSUITE 206WARSON WOODSMO ZIP+4right arrow631221558
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
 
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
No
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
M SCHWARZ PRESIDENT
000.00 		0 0 0
16932 CRYSTAL SPRINGS DRIVE
CHESTERFIELD,MO63005
JOHN E DOOLING JR CHAIRMAN
000.00 		0 0 0
1896 DOUGHERTY TERRACE
MANCHESTER,MO63021
A J LAY CEO
000.00 		0 0 0
10135 MANCHESTER ROAD SUITE 206
WARSON WOODS,MO63122
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
22,006,926
b
Average of monthly cash balances.......................
1b
4,441,773
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
26,448,699
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
26,448,699
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
396,730
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
26,051,969
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,302,598
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
1,302,598
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
5,448
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
5,448
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,297,150
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
1,297,150
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
1,297,150
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
2,226,673
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,226,673
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 1,297,150
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 237,422
b From 2019...... 423,931
c From 2020...... 341,240
d From 2021...... 1,961,781
e From 2022...... 416,606
f Total of lines 3a through e ........ 3,380,980
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,226,673
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount..... 1,297,150
e Remaining amount distributed out of corpus 929,523
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 4,310,503
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		237,422
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		4,073,081
10 Analysis of line 9:
a Excess from 2019.... 423,931
b Excess from 2020.... 341,240
c Excess from 2021.... 1,961,781
d Excess from 2022.... 416,606
e Excess from 2023.... 929,523
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

LAY CENTER SCULPTURE PARK

221 N GRAND BLVD
ST LOUIS,MO63108 		  PUBLIC LAY CENTER FOR EDU/ARTS ENDOWMENT 43,865

TODAY AND TOMORROW ED FDN

20 ARCHBISHOP MAY DRIVE
ST LOUIS,MO63119 		  PUBLIC SCHOLARSHIP FUND 762,323

ST LOUIS ART MUSEUM FOUNDATION

PO BOX 78871
ST LOUIS,MO63178 		  PUBLIC GENERAL SUPPORT 250

ST JOSEPH ACADEMY

2307 SOUTH LINDBERGH BLVD
ST LOUIS,MO63131 		  PUBLIC GENERAL SUPPORT 4,000

OUR LADY OF LOURDES PARISH

7148 FORSYTH BOULEVARD
ST LOUIS,MO63130 		  PUBLIC GENERAL SUPPORT 6,000

BISHOP DUBOURG HIGH SCHOOL

5850 EICHELBERGER AVENUE
ST LOUIS,MO63109 		  PUBLIC GENERAL SUPPORT 4,000

UNIVERSITY OF MASS-BOSTON

100 WILLIAM T MORRISSEY
BOSTON,MA02125 		  PUBLIC GENERAL SUPPORT 6,000

CHRIST THE KING GRADE SCHOOL

7324 BALSON AVENUE
ST LOUIS,MO63130 		  PUBLIC GENERAL SUPPORT 3,500

ST LOUIS AREA FOOD BANK

70 CORPORATE WOODS DRIVE
BRIDGETON,MO63044 		  PUBLIC GENERAL SUPPORT 100,000

ROSATI-KAIN HIGH SCHOOL

4389 LINDELL BLVD
ST LOUIS,MO63108 		  PUBLIC GENERAL SUPPORT 600

URSULINE ACADEMY

341 SAPPINGTON ROAD
ST LOUIS,MO63122 		  PUBLIC SCHOLARSHIP FUND 1,200

CHAMINADE COLLEGE PREP SCHOOL

425 S LINDBERGH BLVD
ST LOUIS,MO63131 		  PUBLIC GENERAL SUPPORT 135,000

COR JESU ACADEMY

10230 GRAVOIS RD
ST LOUIS,MO63123 		  PUBLIC GENERAL SUPPORT 400,000

VISITATION ACADEMY

3020 N BALLAS RD
ST LOUIS,MO63131 		  PUBLIC GENERAL SUPPORT 200,000

NERINX HALL HIGH SCHOOL

530 E LOCKWOOD AVE
WEBSTER GROVES,MO63119 		  PUBLIC GENERAL SUPPORT 200,000

INCARNATE WORD ACADEMY

2788 NORMANDY DRIVE
ST LOUIS,MO63121 		  PUBLIC GENERAL SUPPORT 135,000

ST LOUIS SCIENCE CENTER FOUNDATION

PO BOX 17448
ST LOUIS,MO631787448 		  PUBLIC GENERAL SUPPORT 1,250
Total .................................right arrow 3a 2,002,988
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 23,521  
4 Dividends and interest from securities ....     14 535,483  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14 8  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    14 48 4,466,509
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aLEGAL FEE REIMBURSEMENT 		    1 5,142  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   564,202 4,466,509
13Total. Add line 12, columns (b), (d), and (e)..................
13
5,030,711
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
DAVILA ADVISORY, LLC 16,097 16,097    

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
TRAIL SPREADER 2014-11-07 700 700 200DB 7.0000        

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 GainLossSaleOtherAssetsSch
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
BERNSTEIN 9131   PURCHASE     348,126 344,560     3,566  
BERNSTEIN 9131   PURCHASE     1,330,817 1,209,156     121,661  
RAYMOND JAMES 4259   PURCHASE     783,910 829,749     -45,839  
RAYMOND JAMES 4259   PURCHASE     6,105,109 3,105,172     2,999,937  
RAYMOND JAMES 4264   PURCHASE     738,104 709,125     28,979  
RAYMOND JAMES 4264   PURCHASE     2,850,682 1,492,525     1,358,157  
RAYMOND JAMES 4264   PURCHASE     48       48  

TY 2023 InvestmentsCorpBondsSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Name of Bond End of Year Book Value End of Year Fair Market Value
196879.477 BERNSTEIN INTER DURATION   2,712
196879.477 BERNSTEIN INTER DURATION 2,727,142 2,337,527

TY 2023 InvestmentsCorpStockSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Name of Stock End of Year Book Value End of Year Fair Market Value
477-ALIBABA GP HLDG LTD    
2286-ALPHABET INC CLASS A    
860-ALPHABET INC CLASS C    
1465-AMAZON.COM INC    
68-BOOKING HOLDINGS INC    
1257-CENTENE CORP    
1051-CIGNA GROUP    
1006-DANAHER CORP    
393-FIRST CTZNS BANCSHARES CL A    
2302-FISERV INC    
905-FRANCO NEV CORP COM    
36-INDEXX LABS INC    
767-INTERCONTINENTAL EXCHANGE    
1326-JD.COM INC    
2958-PAYPAL HOLDINGS INC    
382-SALESFORCE INC    
416-SPDR GOLD TRUST SPDR GOLD SHARES    
1669-TENCENT HLDGS LTD ADR    
96-TEXAS PACIFIC LAND CORP    
1746-VISA INC    
1180-WILLIS TOWERS WATSON    
1400-AMAZON .COM INC    
775-HOME DEPOT INC    
775-MCDONALD'S CORPORATION    
1897-NIKE INC CLASS B    
3075-TJX COMPANIES INC    
575-COSTCO WHOLESALE CORP    
700-ESTEE LAUDER COMPANIES INC    
1550-MCCORMICK & CO INC    
1150-PEPSICO INCORPORATED    
1050-CHEVRON CORP    
1800-EXXON MOBIL CORPORATION    
650-BERKSHIRE HATHAWAY INC CLASS B    
1025-FIRST REPUBLIC BANK    
1525-JP MORGAN CHASE & CO    
360-MORNINGSTAR INC    
675-S&P GLOBAL INC    
1125-VISA INC    
2325-ABBOTT LABORATORIES    
1750-ABBVIE INC    
1300-HENRY SCHEIN INC    
650-THERMO FISHER SCIENTIVIC INC    
475-UNITEDHEALTH GROUP INC    
850-ZOETIS INC    
915-ILLINOIS TOOL WORKS INC    
575-ROCKWELL AUTOMATION INC    
2900-SCHNEIDER ELECTRIC SE    
3500-THE AZEK COMPANY INC COM CL A    
180-TRANSDIGM GROUP INCORPORATED    
1000-UNION PACIFIC CORP    
400-WATSON INC    
900-ACCENTURE PLC    
335-ADOBE INC    
1250-ANALOG DEVICES INC    
2275-APPLE INC    
325-BROADCOM INC    
2500-MICROCHIP TECHNOLOGY INC    
1450-MICROSOFT CORP    
1575-PALO ALTO NETWORKS COM    
1225-QUALCOMM INCORPORATED    
500-TEXAS INSTRUMENTS INC    
875-ECOLAB INC    
500-LINDE PLC    
3300-ALPHABET INC CLASS C    
3500-COMCAST CORP A    
1475-WALT DISNEY CO    
3775-NEXERA ENERGY INC    
600-CROWN CASTLE INC    
232,296.997-AB INTL STRAT CORE - ADV    
58-ABIOMED INC CVR COMMON STOCK C    
114-ADOBE INC    
42-ALIGN TECHNOLOGY INC    
1,890-ALPHABET INC-CL C    
788-AMAZON.COM INC    
811-AMEREN CORPORATION    
690-AMERICAN ELECTRIC POWER    
798-AMERICOLD REALTY TRUST INC    
201-AMETEK INC    
409-AMPHENOL CORP-CL A    
458-ARISTA NETWORKS INC    
43-ASML HOLDING NV-NY REG SHS    
1,915-ATI INC    
108-AUTODESK INC    
12-AUTOZONE INC    
2,597-BAKER HUGHES CO    
3,096-BANK OF AMERICA CORP    
457-BRISTOL-MYERS SQUIBB CO    
61-CADENCE DESIGN SYS INC    
1,358-CAMECO CORP    
779-CENTENE CORP    
147-CHARTER COMMUNICATIONS INC-A    
1,211-COCA-COLA CO/THE    
240-COGNEX CORP    
1,478-COMCAST CORP-CLASS A    
866-COPART INC    
158-COSTCO WHOLESALE CORP    
1,043-CUBESMART    
119-DOLLAR GENERAL CORP    
745-EBAY INC    
859-EDWARDS LIFESCIENCES CORP    
336-ENTEGRIS INC    
483-EOG RESOURCES INC    
147-EPAM SYSTEMS INC    
166-ETSY INC    
35-FIRST CITIZENS BCSHS -CL A    
4,108-FORD MOTOR CO    
990-FORTINET INC    
2,648-GEN DIGITAL INC    
390-GENERAL ELECTRIC CO    
300-GENMAB A/S -SP ADR    
1,571-GOODYEAR TIRE & RUBBER CO    
280-HOME DEPOT INC    
591-HYATT HOTELS CORP - CL A    
103-IDEX CORP    
121-IDEXX LABORATORIES INC    
44-ILLUMINA INC    
290-INTUITIVE SURGICAL INC    
1,378-LYFT INC-A    
814-LYONDELLBASELL INDU-CL A    
124-MANHATTAN ASSOCIATES INC    
1,018-MEDTRONIC PLC    
686-MERCK & CO. INC.    
544-METLIFE INC    
924-MICROSOFT CORP    
951-MONSTER BEVERAGE CORP    
655-MORGAN STANLEY    
110-MOTOROLA SOLUTIONS INC    
47-MSCI INC    
308-NIKE INC -CL B    
351-NVIDIA CORP    
497-NXP SEMICONDUCTORS NV    
1,257-ORACLE CORP    
900-PACCAR INC    
359-PAYPAL HOLDINGS INC    
262-PERKINELMER INC    
690-PROGRESSIVE CORP    
146-PTC INC    
1,797-PULTEGROUP INC    
640-QUALCOMM INC    
276-REGAL REXNORD CORP    
245-REINSURANCE GROUP OF AMERICA    
635-RESTAURANT BRANDS INTERN    
815-ROBERT HALF INTL INC    
1,918-ROCHE HOLDINGS LTD-SPONS ADR    
102-ROPER TECHNOLOGIES INC    
526-SENSATA TECHNOLOGIES HOLDING    
25-SERVICENOW INC    
94-SHERWIN-WILLIAMS CO/THE    
1,078-SPIRIT AEROSYSTEMS HOLD-CL A    
73-SYNOPSYS INC    
1,363-TAPESTRY INC    
107-THERMO FISHER SCIENTIFIC INC    
319-T-MOBILE US INC    
70-TRACTOR SUPPLY COMPANY    
178-TREX COMPANY INC    
92-TYLER TECHNOLOGIES INC    
345-UNITEDHEALTH GROUP INC    
351-VALERO ENERGY CORP    
293-VEEVA SYSTEMS INC-CLASS A    
336-VERTEX PHARMACEUTICALS INC    
1,515-VICI PROPERTIES INC    
696-VISA INC-CLASS A SHARES    
905-WALMART INC    
462-WALT DISNEY CO/THE    
2,720-WELLS FARGO & CO    
1,160-WESTERN DIGITAL CORP    
69-WW GRAINGER INC    
67-ZEBRA TECHNOLOGIES CORP-CL A    
391-ZIMMER BIOMET HOLDINGS INC    
579-ZOETIS INC    
236,702.03-AB INTERNATIONAL LOW VOLA 2,710,751 3,162,339
58-ABIOMED INC CVR COMMON STOCK C   59
114-ADOBE INC 61,347 68,012
241-ALEXANDRIA REAL ESTATE EQUIT 29,429 30,552
53-ALIGN TECHNOLOGY INC 25,141 14,522
1,311-ALPHABET INC-CL C 138,952 184,759
969-AMAZON.COM INC 129,822 147,230
809-AMEREN CORPORATION 70,093 58,523
741-AMERICAN ELECTRIC POWER 63,880 60,184
135-AMETEK INC 17,058 22,260
152-AMPHENOL CORP-CL A 11,534 15,068
307-ARISTA NETWORKS INC 28,724 72,302
33-ASML HOLDING NV-NY REG SHS 20,904 24,978
748-ATI INC 18,214 34,012
89-AUTODESK INC 19,385 21,670
10-AUTOZONE INC 13,841 25,856
2,597-BAKER HUGHES CO 76,694 88,765
2,872-BANK OF AMERICA CORP 74,699 96,700
745-BRISTOL-MYERS SQUIBB CO 57,168 38,226
30-BROADCOM INC 25,866 33,488
352-BUILDERS FIRSTSOURCE INC 40,806 58,763
102-CADENCE DESIGN SYS INC 16,328 27,782
1,147-CAMECO CORP 27,126 49,436
779-CENTENE CORP 54,383 57,810
1,739-CENTERPOINT ENERGY INC 48,139 49,683
105-CHARTER COMMUNICATIONS INC-A 52,845 40,811
821-COCA-COLA CO/THE 42,692 48,382
240-COGNEX CORP 14,839 10,018
1,478-COMCAST CORP-CLASS A 61,905 64,810
778-COMERICA INC 39,497 43,420
1,622-COPART INC 47,283 79,478
479-CORTEVA INC 23,934 22,954
147-COSTCO WHOLESALE CORP 62,723 97,032
120-CROWDSTRIKE HOLDINGS INC - A 16,735 30,638
442-EATON CORP PLC 78,101 106,442
746-EDWARDS LIFESCIENCES CORP 63,184 56,883
112-ELI LILLY & CO 37,170 65,287
128-ENTEGRIS INC 15,833 15,337
501-EOG RESOURCES INC 40,197 60,596
54-EPAM SYSTEMS INC 17,662 16,056
49-EQUINIX INC 37,024 39,464
736-EXXON MOBIL CORP 85,380 73,585
57-FERRARI NV 15,510 19,291
19-FIRST CITIZENS BCSHS -CL A 17,863 26,960
1,157-FORTINET INC 54,106 67,719
3,082-GEN DIGITAL INC 76,264 70,331
889-GENMAB A/S -SP ADR 30,080 28,306
259-HCA HEALTHCARE INC 61,854 70,106
154-HOME DEPOT INC 54,906 53,369
202-HYATT HOTELS CORP - CL A 18,841 26,343
144-IDEXX LABORATORIES INC 62,925 79,927
283-INTUITIVE SURGICAL INC 67,629 95,473
311-LABORATORY CRP OF AMER HLDGS 63,786 70,687
118-LAM RESEARCH CORP 61,156 92,425
277-LOWE'S COS INC 59,841 61,646
104-LULULEMON ATHLETICA INC 40,788 53,174
964-LYONDELLBASELL INDU-CL A 78,127 91,657
83-MANHATTAN ASSOCIATES INC 10,501 17,872
311-MASTEC INC 29,951 23,549
906-MEDTRONIC PLC 88,646 74,636
914-MERCK & CO. INC. 79,920 99,644
924-MICROSOFT CORP 186,296 347,461
1,934-MONSTER BEVERAGE CORP 75,745 111,418
701-MORGAN STANLEY 49,200 65,368
126-MOTOROLA SOLUTIONS INC 26,527 39,449
56-MSCI INC 26,930 31,676
107-NETFLIX INC 40,232 52,096
405-NIKE INC -CL B 48,956 43,971
299-NVIDIA CORP 53,706 148,071
490-NXP SEMICONDUCTORS NV 79,342 112,543
891-ORACLE CORP 69,289 93,938
442-OTIS WORLDWIDE CORP 36,314 39,546
1,391-PACCAR INC 82,083 135,831
120-PAYCOM SOFTWARE INC 34,696 24,806
328-PROCTER & GAMBLE CO/THE 49,034 48,065
685-PROGRESSIVE CORP 71,505 109,107
428-PROLOGIS INC 50,106 57,052
330-PULTEGROUP INC 14,569 34,063
547-QUALCOMM INC 73,975 79,113
245-REINSURANCE GROUP OF AMERICA 30,464 39,636
724-RESTAURANT BRANDS INTERN 46,280 56,566
612-ROBERT HALF INC 45,128 53,807
893-ROCHE HOLDINGS LTD-SPONS ADR 42,832 32,353
115-ROPER TECHNOLOGIES INC 46,790 62,695
908-SENSATA TECHNOLOGIES HOLDING 54,265 34,114
41-SERVICENOW INC 18,298 28,966
138-SHERWIN-WILLIAMS CO/THE 30,172 43,042
743-SPIRIT AEROSYSTEMS HOLD-CL A 30,106 23,613
342-STANLEY BLACK & DECKER INC 31,794 33,550
52-SYNOPSYS INC 14,840 26,775
600-TAPESTRY INC 22,335 22,086
103-TEXAS INSTRUMENTS INC 15,908 17,557
114-THERMO FISHER SCIENTIFIC INC 61,258 60,510
405-T-MOBILE US INC 51,875 64,934
99-TRACTOR SUPPLY COMPANY 20,335 21,288
178-TREX COMPANY INC 17,863 14,737
34-TYLER TECHNOLOGIES INC 11,105 14,216
487-UNITEDHEALTH GROUP INC 193,125 256,391
293-VEEVA SYSTEMS INC-CLASS A 58,595 56,408
110-VERISK ANALYTICS INC 25,925 26,275
265-VERTEX PHARMACEUTICALS INC 48,746 107,826
1,236-VICI PROPERTIES INC 40,708 39,404
659-VISA INC-CLASS A SHARES 136,783 171,571
905-WALMART INC 116,739 142,673
462-WALT DISNEY CO/THE 47,229 41,714
48-WATERS CORP 15,403 15,803
2,720-WELLS FARGO & CO 115,018 133,878
1,160-WESTERN DIGITAL CORP 57,092 60,749
337-ZIMMER BIOMET HOLDINGS INC 50,750 41,013
447-ZOETIS INC 66,991 88,224
2351-AMAZON.COM INC 251,909 357,211
505 -DOMINO'S PIZZA INC 167,355 208,176
1510-HILTON WORLDWIDE HOLDINGS INC 222,878 274,956
665-LOWE'S COMPAINIES INC 141,692 147,996
345-LVMH MOET HENNESSY LOUIS VUITTON 62,412 55,916
295-POOL CORP 100,983 117,619
850-TRACTOR SUPPLY CO 189,630 182,776
465-VAIL RESORTS INC 107,197 99,264
320-CASEYS GENERAL STORES INC 78,529 87,917
830-CHURCH & DWIGHT INC 71,596 78,485
843-COSTCO WHOLESALE CORP 186,643 556,447
5157-CANADIAN NATURAL RESOURCES LIMI 298,172 339,066
3040-BROOKFIELD ASSET MANAGEMENT LTD 99,046 122,117
9276-BROOKFIELD CORPORATION 339,652 372,153
1600-BROWN & BROWN INC 95,472 113,776
2389-INTERCONTINENTAL EXCHANGE INC 261,557 306,819
290-MASTERCARD INC 109,262 123,688
171-MSCI INC 92,333 96,726
531-S&P GLOBAL INC 52,099 233,916
1210-VISA INC 100,730 315,024
791-DANAHER CORP 177,394 182,990
182-ELI LILLY AND COMPANY 101,854 106,091
350-IDEXX LABS CORP 166,775 194,268
990-JOHNSON & JOHNSON 154,010 155,173
678-RESMED INC 129,124 116,630
369-THERMO FISHER SCIENTIFIC INC 87,256 195,862
700-UNITEDHEALTH GROUP INC 223,770 368,529
225-WEST PHARM SRVC INC 91,187 79,227
1147-ZOETIS INC 97,407 226,383
1930-CANADIAN PACIFIC KANSAS CITY LT 151,089 152,586
525-FERGUSON PLC ORD 83,364 101,362
610-HEICO CORP 107,043 109,111
465-IDEX CORP 96,394 100,956
3595-ROLLINS INC 129,606 156,994
115-TRANSDIGM GROUP INCORPORATED 74,126 116,334
730-WATSCO INC 203,057 312,783
690-ACCENTURE PLC 40,619 242,128
2821-APPLE INC 225,949 543,127
212-ASML HOLDING NV 139,657 160,467
675-CDW CORPORATION 141,504 153,441
150-CONSTELLATION SOFTWARD INC 309,156 372,072
200-INTUIT INC 87,322 125,006
2780-MICROSOFT CORP 463,979 1,045,391
330-ROPER TECHNOLOGIES INC 141,533 179,906
1910-TEXAS INSTRUMENTS INC 340,518 325,579
845-LINDE PLC 253,368 347,050
3070-ALPHABET INC CLASS C 173,200 432,655
2059-COSTAR GROUP INC 164,180 179,936
ACCRUED DIVIDENDS 11,633 11,633

TY 2023 InvestmentsOtherSchedule2
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
MULTI ASSET AB EMG MARKETS AT COST 613,141 577,155

TY 2023 LandEtcSchedule2
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
  700 700    


TY 2023 OtherExpensesSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
TUITION STIPENDS 223,685     223,685
ASSET MANAGEMENT FEES EATON V 42,180 42,180    
ASSET MANAGEMENT FEES CORTLAN 5,842 5,842    
ASSET MANAGEMENT FEES BERNSTE 80,372 80,372    
ADR FEES 30 30    
OFFICE EXPENSE 4,738 4,738    
INSURANCE 851 851    
RENT EXPENSE 2,400 2,400    
CONSULTING FEES 600 600    
PENALTIES 19 19    
INTEREST EXPENSE 6 6    


TY 2023 OtherIncomeSchedule2
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
LITIGATION PROCEEDS 8 8  
LEGAL FEE REIMBURSEMENT 5,142    


TY 2023 OtherIncreasesSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Description Amount
DIFF IN CARRYING COSTS & TAX BASIS OF ASSETS 182,544


TY 2023 TaxesSchedule
Name:
LAY FAMILY FOUNDATION
 
A CORPORATION C/O TOD MOSES CPA
EIN:
43-1510405
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES- BERNSTEIN 888-0 10,937 10,937    
2022 EXCISE TAX 1,527 1,527    
FOREIGN TAXES - RAYMOND JAMES 4        
RECLAIMABLE TAX 190 190    
FOREIGN TAXES - RAYMOND JAMES 1,319 1,319