Sam Day Foundation EIN 82-2667035

Sam Day Foundation

EIN  82-2667035 Public charity (501(c)(3)) Portland, OR
Form 990 (PDF) Compare with another nonprofit →
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Size
$1–10M
What they do
Funds rare pediatric cancer research and provides life-enriching experiences for children with cancer.
Leadership
Lorna Day · Executive Director · $80K
Money in and out
$1.5M revenue, $1.2M expenses
Bottom line
71% program efficiency

Funds rare pediatric cancer research and provides life-enriching experiences for children with cancer. For fiscal year 2025 it reported $1.5M in revenue, $1.2M in expenses, and $694K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$1.5M
Pt VIII · Ln 12
Total expenses
$1.2M
Pt IX · Ln 25
Net assets
$694K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $260K
Where spending went · Part IX cols B–D
Program services $0.71 Management & general $0.14 Fundraising $0.15
Program efficiency
71%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
15.2mo
months of highly liquid reserves at operating expense rate▼ -10% vs prior filing year
Surplus margin
+18%
revenue over expenses, this year▲ +174% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$1.5M
FY2025▲ +95%
Expenses
$1.2M
FY2025▲ +71%
Total assets
$1.4M
FY2025▲ +46%
Total liabilities
$751K
FY2025▲ +35%
Total revenue
$1.5M
Pt VIII · Ln 12
Total expenses
$1.2M
Pt IX · Ln 25
Net assets
$694K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$260K
Total assetsPt X · Ln 16$1.4M
Program-expense ratioPt IX · col B71%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

1 program service account for $856K of program spending, described in the organization's own filed words · FY2024.
01

The sam day foundation (the organization) funds medical and nutritional research for rare childhood, adolescent and young adult cancers. The organization also contributes a small amount of funding for experiences for kids with cancer and cancer related impairments by creating opportunities for smiles, comfort, and better nutrition for…

$856Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSam Day Foundation
EINHdr · item D82-2667035
Principal addressHdr · item CPortland, OR
WebsiteHdr · item Jsamdayfoundation.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFood & Agriculture (K05)
Ruling yearIRS BMFApr 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$79,722Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lorna Day’s $80K as Executive Director is at the 31st percentile of top reported officer pay among 819 $1–10M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Lorna Day$79,722$55,417$45,000$56,250$15,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$1.4M · 97%
Investment income$40K · 3%
Contributions & grants97%$1.4M
Investment income3%$40K
Other revenue$4K
Total revenueLn 12$1.5M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.71 Management & general $0.14 Fundraising $0.15
Program services71%$856K
Management & general14%$163K
Fundraising15%$183K
Total functional expensesLn 25$1.2M

Balance Sheet

Part X · end of year
CashLn 1$1.4M
Total assetsLn 16$1.4M
Total liabilitiesLn 26$751K
Total net assetsLn 32$694K
Months of cash on handcomputed14.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.4M · Operating expenses (Pt IX) $1.2M · Less non-cash grants $79K · Cash operating expenses/yr $1.1M
15.2 months
Where the money goes
Program services
Program services $856K · Total expenses $1.2M
71%
Management & General
Management & general $163K · Total expenses $1.2M
14%
Fundraising
Fundraising $183K · Total expenses $1.2M
15%
Cost to raise $1
Fundraising expense (3-yr avg) $100K · Solicited contributions (3-yr avg) $867K
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.4M · Total revenue $1.5M
97%
Government reliance
Government grants — · Total revenue $1.5M
Earned-income share
Program service revenue $0 · Total revenue $1.5M
0%
Investment reliance
Investment income $40K · Total revenue $1.5M
+3%
Program self-sufficiency
Program service revenue $0 · Total expenses $1.2M
0%
Growth & trend
Revenue growth (YoY)
This year $1.5M · Prior year $751K
+95%
Revenue CAGR
FY2020 $492K · FY2024 $1.5M
+31%
Net-asset trend (YoY)
End of year $694K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.5M · Expenses $1.2M
+18%
Liabilities-to-Assets
Total liabilities — · Total assets $1.4M
Net-asset ratio
Net assets $694K · Total assets $1.4M
48%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.4M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Lorna Day · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $80K · Total expenses $1.2M
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $234K · Total expenses $1.2M
20%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 71%
Overhead ratio 14%
Fundraising cost ratio 13%
Revenue growth 95%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$15K
Grants paid · 28 grants · $2.5M · 2020–2024
University of PittsburghPA · FY2024$150,000
Oregon Health and Science UniversityFY2024$150,000
University of South CarolinaFY2024$150,000
Texas Childrens HospitalTX · FY2024$150,000
Seattle Children's FoundationWA · FY2024$100,000
St Baldricks Foundation INCCA · FY2024$100,000
Unitemized GrantFY2024$5,000
The University of Texas Southwestern Medical CenterFY2023$150,000
Seattle Children's HospitalWA · FY2023$145,000
Oregon Health and Science UniversityFY2023$25,000
Unitemized GrantFY2023$5,000
Seattle Children's HospitalWA · FY2022$147,007
Fred Hutchinson Cancer CenterWA · FY2022$118,931
Dana-Farber Cancer InstituteMA · FY2022$50,000
See all 28 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.5M revenue · viewing · ⤓ 990 PDF
FY2024$751K revenue · ⤓ 990 PDF
FY2023$573K revenue · ⤓ 990 PDF
FY2022$530K revenue · ⤓ 990 PDF
FY2021$492K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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