The Sam Day Foundation strives to fund research for rare pediatric cancer and life-giving experiences so kids with cancer can survive and live well.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 85 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $75K a year · 10% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 14.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$751K
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+95% vs prior year
Spent
$1.2M
To programs
71%
Net assets
$694K
By yearFY2021–FY2025
Revenue
$1.5M
FY2025▲ +95%
Tap a bar for its year
Revenue by fiscal year
FY2021$492K
FY2022$530K
FY2023$573K
FY2024$751K
FY2025$1.5M
Expenses
$1.2M
FY2025▲ +71%
Tap a bar for its year
Expenses by fiscal year
FY2021$310K
FY2022$559K
FY2023$660K
FY2024$702K
FY2025$1.2M
Net assets
$694K
FY2025▲ +60%
Tap a bar for its year
Net assets by fiscal year
FY2021$499K
FY2022$470K
FY2023$383K
FY2024$434K
FY2025$694K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2018.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $856K Management & general 14% · $163K Fundraising 15% · $183K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $80K paid to officers and key staff.

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 30th percentile of top reported officer pay among 818 $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.

See Sam Day Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Funds rare pediatric cancer research and provides life-enriching experiences for children with cancer.

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Provided by the organization

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1 program · $856K · in their 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

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

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 Children's 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
See all 28 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$40K
Other incomeLn 4–11$4K
Money outPt IX
$1.2M
Ln 25
Programscol B$856K
Managementcol C$163K
Fundraisingcol D$183K
Owns and owesPt X
$694K
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$1.4M
LiabilitiesLn 26$751K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Noncash giftsLn 1g$79K
Fundraising eventsLn 1c$652K
Investment incomeLn 3$40K
Other incomeLn 4–11$4K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$334K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$1.4M
LiabilitiesLn 26$751K
Net assetsLn 32$694K
OperationsPt I, VI
EmployeesI 52
VolunteersI 685
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$987K$1.4M
Land, buildings, equipmentLn 10c$0$2K
Total assetsLn 16$988K$1.4M
LiabilitiesLn 26$555K$751K
Net assetsLn 32$434K$694K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$808K$808K
Grants to domestic individualsLn 2$5K$5K
Pay of current officers, directors and key staffLn 5$80K$19K$28K$33K
Other salaries and wagesLn 7$132K$71K$61K
Other employee benefitsLn 9$6K$525$2K$3K
Payroll taxesLn 10$17K$2K$9K$7K
Other fees for servicesLn 11g$34K$8K$25K
Advertising and promotionLn 12$19K$19K$55
Office expensesLn 13$37K$5K$2K$30K
Information technologyLn 14$6K$330$5K$1K
OccupancyLn 16$3K$3K
TravelLn 17$10K$7K$327$3K
Conferences, conventions and meetingsLn 19$9K$325$8K$695
Depreciation, depletion and amortizationLn 22$391$391
InsuranceLn 23$2K$2K
All other expensesLn 24e$34K$9K$6K$19K
Total functional expensesLn 25$1.2M$856K$163K$183K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.5M$1.2M$260K$694K 990 PDF
FY2024 $751K$702K$49K$434K 990 PDF
FY2023 $573K$660K−$87K$383K 990 PDF
FY2022 $530K$559K−$29K$470K 990 PDF
FY2021 $492K$310K$182K$499K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,461,840 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $694,995$1,418,272
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $19,729$39,778
I-11 Other revenuePrior year $35,871$3,790
I-12 Total revenuePrior year $750,595$1,461,840
I-13 Grants and similar amounts paidPrior year $475,000$813,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $107,122$234,479
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $119,787$153,898
I-18 Total expensesPrior year $701,909$1,201,877
I-19 Revenue less expensesPrior year $48,686$259,963
Part VI · Governance 8 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,461,840 across 8 lines filed
VIII-1c Fundraising events$651,685
VIII-1f All other contributions, gifts and grants$766,587
VIII-1g Noncash contributions (included above)$78,617
VIII-1h Total contributions, gifts and grants$1,418,272
VIII-3 Investment incomeExcluded from tax $39,778$39,778
VIII-8 Net income from fundraising eventsExcluded from tax $310$310
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,480$3,480
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $43,568$1,461,840
Part IX · Statement of functional expenses $1,201,877 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $808,500$808,500
IX-2 Grants to domestic individualsPrograms $5,000$5,000
IX-5 Pay of current officers, directors and key staffPrograms $19,188 · Management $28,000 · Fundraising $32,812$80,000
IX-7 Other salaries and wagesManagement $70,549 · Fundraising $60,998$131,547
IX-9 Other employee benefitsPrograms $525 · Management $2,444 · Fundraising $2,579$5,548
IX-10 Payroll taxesPrograms $1,504 · Management $8,705 · Fundraising $7,175$17,384
IX-11g Other fees for servicesManagement $8,461 · Fundraising $25,226$33,687
IX-12 Advertising and promotionManagement $18,575 · Fundraising $55$18,630
IX-13 Office expensesPrograms $4,882 · Management $2,191 · Fundraising $30,248$37,321
IX-14 Information technologyPrograms $330 · Management $4,540 · Fundraising $1,260$6,130
IX-16 OccupancyManagement $2,793$2,793
IX-17 TravelPrograms $7,275 · Management $327 · Fundraising $2,568$10,170
IX-19 Conferences, conventions and meetingsPrograms $325 · Management $8,025 · Fundraising $695$9,045
IX-22 Depreciation, depletion and amortizationManagement $391$391
IX-23 InsuranceManagement $1,841$1,841
IX-24e All other expensesPrograms $8,683 · Management $6,123 · Fundraising $19,084$33,890
IX-25 Total functional expensesPrograms $856,212 · Management $162,965 · Fundraising $182,700$1,201,877
Part X · Balance sheet $1,445,033 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $161,551$334,212
X-2 Savings and temporary cash investmentsStart of year $825,849$1,091,064
X-4 Accounts receivableStart of year $1,050$0
X-9 Prepaid expenses and deferred charges$18,000
X-10c Land, buildings and equipment, netStart of year $0$1,757
X-16 Total assetsStart of year $988,450$1,445,033
X-17 Accounts payable and accrued expensesStart of year $8,803$10,923
X-18 Grants payableStart of year $545,892$740,392
X-26 Total liabilitiesStart of year $554,695$751,315
X-27 Net assets without donor restrictionsStart of year $390,755$545,370
X-28 Net assets with donor restrictionsStart of year $43,000$148,348
X-32 Total net assets or fund balancesStart of year $433,755$693,718
X-33 Total liabilities and net assetsStart of year $988,450$1,445,033
Part XI · Reconciliation of net assets $693,718 net assets at year end
XI-1 Total revenue$1,461,840
XI-2 Total expenses$1,201,877
XI-3 Revenue less expenses$259,963
XI-4 Net assets at start of year$433,755
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$693,718

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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