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.
70¢ of each $1 spent went to programs.
$15K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
21 mo
of spending, in cash
Looks good: 20.9 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
$40K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
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
$492K
Spent
$310K
To programs
70%
Net assets
$499K
By yearFY2021–FY2025
Revenue
$492K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$492K
FY2022$530K
FY2023$573K
FY2024$751K
FY2025$1.5M
Expenses
$310K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$310K
FY2022$559K
FY2023$660K
FY2024$702K
FY2025$1.2M
Net assets
$499K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$499K
FY2022$470K
FY2023$383K
FY2024$434K
FY2025$694K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

70 cents of each dollar spent went to programs.

Program services 70% · $217K Management & general 20% · $62K Fundraising 10% · $31K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$15,000Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Sam Day Foundation

Tap to ask. Sam Day Foundation sees how many people are interested.

Your first name shows with your question. Sam Day Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $217K · in their own filed words · FY2020
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…

$217Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$492K
Ln 12
Other incomeLn 4–11$281K
Gifts and grantsLn 1h$211K
Money outPt IX
$310K
Ln 25
Programscol B$217K
Managementcol C$62K
Fundraisingcol D$31K
Owns and owesPt X
$499K
net assets · Ln 32
Cash and savingsLn 1–2$538K
Total assetsLn 16$538K
LiabilitiesLn 26$40K
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$211K
Fundraising eventsLn 1c$34K
Other incomeLn 4–11$281K
Total revenueLn 12$492K
Assets in detailPt X, end of year
CashLn 1$538K
Cash and savings togetherLn 1–2$538K
Total assetsLn 16$538K
LiabilitiesLn 26$40K
Net assetsLn 32$499K
OperationsPt I, VI
EmployeesI 52
VolunteersI 685
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$408K$538K
Total assetsLn 16$413K$538K
LiabilitiesLn 26$96K$40K
Net assetsLn 32$317K$499K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$212K$212K
Grants to domestic individualsLn 2$4K$4K
Pay of current officers, directors and key staffLn 5$42K$30K$13K
Other salaries and wagesLn 7$15K$9K$6K
Payroll taxesLn 10$6K$4K$2K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$42$42
Office expensesLn 13$1K$1K
Information technologyLn 14$11K$11K
TravelLn 17$150$150
InsuranceLn 23$2K$2K
All other expensesLn 24e$3K$187$2K$650
Total functional expensesLn 25$310K$217K$62K$31K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $492K$310K$182K$499K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $491,656 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $143,149$210,689
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $241,993$280,967
I-12 Total revenuePrior year $385,142$491,656
I-13 Grants and similar amounts paidPrior year $131,037$216,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $33,300$63,181
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $32,917$29,945
I-18 Total expensesPrior year $197,254$309,626
I-19 Revenue less expensesPrior year $187,888$182,030
Part VI · Governance 8 of 9 board members independent, 3 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-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $491,656 across 5 lines filed
Lines not itemized here account for $450 of total revenue; see the IRS return.
VIII-1c Fundraising events$34,300
VIII-1f All other contributions, gifts and grants$176,389
VIII-1h Total contributions, gifts and grants$210,689
VIII-8 Net income from fundraising eventsExcluded from tax $280,517$280,517
VIII-12 Total revenueRelated to mission $450 · Unrelated business $0 · Excluded from tax $280,517$491,656
Part IX · Statement of functional expenses $309,626 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $212,000$212,000
IX-2 Grants to domestic individualsPrograms $4,500$4,500
IX-5 Pay of current officers, directors and key staffManagement $29,750 · Fundraising $12,750$42,500
IX-7 Other salaries and wagesManagement $8,924 · Fundraising $5,949$14,873
IX-10 Payroll taxesManagement $3,915 · Fundraising $1,893$5,808
IX-11c Accounting feesManagement $3,202$3,202
IX-11g Other fees for servicesFundraising $9,424$9,424
IX-12 Advertising and promotionManagement $42$42
IX-13 Office expensesManagement $1,142$1,142
IX-14 Information technologyManagement $10,815$10,815
IX-17 TravelManagement $150$150
IX-23 InsuranceManagement $1,973$1,973
IX-24e All other expensesPrograms $187 · Management $2,360 · Fundraising $650$3,197
IX-25 Total functional expensesPrograms $216,687 · Management $62,273 · Fundraising $30,666$309,626
Part X · Balance sheet $538,111 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $407,581$538,111
X-16 Total assetsStart of year $412,581$538,111
X-18 Grants payableStart of year $96,000$39,500
X-26 Total liabilitiesStart of year $96,000$39,500
X-27 Net assets without donor restrictionsStart of year $316,581$498,611
X-32 Total net assets or fund balancesStart of year $316,581$498,611
X-33 Total liabilities and net assetsStart of year $412,581$538,111
Part XI · Reconciliation of net assets $498,611 net assets at year end
XI-1 Total revenue$491,656
XI-2 Total expenses$309,626
XI-3 Revenue less expenses$182,030
XI-4 Net assets at start of year$316,581
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$498,611

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.