Sam Day Foundation FY2022 filing

Tax-deductible

Portland, OR501(c)(3)Food & AgricultureEIN 82-2667035Revenue $530K in FY2022

On file with the IRSsamdayfoundation.org10940 Sw Barnes Rd Pmb 296, 97225-5368 · Portland, ORTax-exempt since Apr 2018Publicly supported charity — 170(b)(1)(A)(vi)

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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.
86¢ of each $1 spent went to programs.
$56K 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

FY2022 · 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
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.5 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
$19K
4% of total assets
Looks good: liabilities are 4% 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
$530K
+8% vs prior year
Spent
$559K
To programs
86%
Net assets
$470K
By yearFY2021–FY2025
Revenue
$530K
FY2022▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2021$492K
FY2022$530K
FY2023$573K
FY2024$751K
FY2025$1.5M
Expenses
$559K
FY2022▲ +81%
Tap a bar for its year
Expenses by fiscal year
FY2021$310K
FY2022$559K
FY2023$660K
FY2024$702K
FY2025$1.2M
Net assets
$470K
FY2022▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2021$499K
FY2022$470K
FY2023$383K
FY2024$434K
FY2025$694K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

86 cents of each dollar spent went to programs.

Program services 86% · $478K Management & general 8% · $42K Fundraising 7% · $39K

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; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$56,250Pt 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 →

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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.

Provided by the organization

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1 program · $478K · in their own filed words · FY2021
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…

$478Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$530K
Ln 12
Other incomeLn 4–11$309K
Gifts and grantsLn 1h$221K
Money outPt IX
$559K
Ln 25
Programscol B$478K
Managementcol C$42K
Fundraisingcol D$39K
Owns and owesPt X
$470K
net assets · Ln 32
Cash and savingsLn 1–2$489K
Total assetsLn 16$489K
LiabilitiesLn 26$19K
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$221K
Fundraising eventsLn 1c$65K
Other incomeLn 4–11$309K
Total revenueLn 12$530K
Assets in detailPt X, end of year
CashLn 1$489K
Cash and savings togetherLn 1–2$489K
Total assetsLn 16$489K
LiabilitiesLn 26$19K
Net assetsLn 32$470K
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 FY22End FY22
Cash and savingsLn 1–2$538K$489K
Total assetsLn 16$538K$489K
LiabilitiesLn 26$40K$19K
Net assetsLn 32$499K$470K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$441K$441K
Grants to domestic individualsLn 2$9K$9K
Pay of current officers, directors and key staffLn 5$56K$20K$15K$21K
Other salaries and wagesLn 7$16K$165$4K$12K
Payroll taxesLn 10$6K$2K$2K$3K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$320$320
Office expensesLn 13$1K$1K
Information technologyLn 14$10K$10K
TravelLn 17$463$463
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$5K$5K
All other expensesLn 24e$5K$2K$3K
Total functional expensesLn 25$559K$478K$42K$39K

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 Viewing $530K$559K−$29K$470K 990 PDF
FY2021 $492K$310K$182K$499K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $530,357 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,689$221,445
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $280,967$308,912
I-12 Total revenuePrior year $491,656$530,357
I-13 Grants and similar amounts paidPrior year $216,500$450,442
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $63,181$78,489
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $29,945$30,075
I-18 Total expensesPrior year $309,626$559,006
I-19 Revenue less expensesPrior year $182,030−$28,649
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 $530,357 across 5 lines filed
Lines not itemized here account for $174 of total revenue; see the IRS return.
VIII-1c Fundraising events$65,112
VIII-1f All other contributions, gifts and grants$156,333
VIII-1h Total contributions, gifts and grants$221,445
VIII-8 Net income from fundraising eventsExcluded from tax $308,738$308,738
VIII-12 Total revenueRelated to mission $174 · Unrelated business $0 · Excluded from tax $308,738$530,357
Part IX · Statement of functional expenses $559,006 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $441,000$441,000
IX-2 Grants to domestic individualsPrograms $9,442$9,442
IX-5 Pay of current officers, directors and key staffPrograms $20,250 · Management $15,187 · Fundraising $20,813$56,250
IX-7 Other salaries and wagesPrograms $165 · Management $4,284 · Fundraising $12,028$16,477
IX-10 Payroll taxesPrograms $1,617 · Management $1,543 · Fundraising $2,602$5,762
IX-11c Accounting feesManagement $3,262$3,262
IX-11g Other fees for servicesManagement $1,528$1,528
IX-12 Advertising and promotionManagement $320$320
IX-13 Office expensesManagement $1,488$1,488
IX-14 Information technologyManagement $10,270$10,270
IX-17 TravelPrograms $463$463
IX-23 InsuranceManagement $2,054$2,054
IX-24 Other expenses (24a–d)Programs $5,267$5,267
IX-24e All other expensesManagement $2,175 · Fundraising $3,248$5,423
IX-25 Total functional expensesPrograms $478,204 · Management $42,111 · Fundraising $38,691$559,006
Part X · Balance sheet $488,786 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $538,111$488,786
X-16 Total assetsStart of year $538,111$488,786
X-17 Accounts payable and accrued expenses$7,924
X-18 Grants payableStart of year $39,500$10,900
X-26 Total liabilitiesStart of year $39,500$18,824
X-27 Net assets without donor restrictionsStart of year $498,611$469,962
X-32 Total net assets or fund balancesStart of year $498,611$469,962
X-33 Total liabilities and net assetsStart of year $538,111$488,786
Part XI · Reconciliation of net assets $469,962 net assets at year end
XI-1 Total revenue$530,357
XI-2 Total expenses$559,006
XI-3 Revenue less expenses−$28,649
XI-4 Net assets at start of year$498,611
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$469,962

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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