Sam Day Foundation FY2024 filing

Tax-deductible

Portland, OR501(c)(3)Food & AgricultureEIN 82-2667035

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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.
72¢ of each $1 spent went to programs.
$55K 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

FY2024 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.9 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
$555K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$751K
+31% vs prior year
Spent
$702K
To programs
72%
Net assets
$434K
By yearFY2021–FY2025
Revenue
$751K
FY2024▲ +31%
Revenue by fiscal year
FY2021$492K
FY2022$530K
FY2023$573K
FY2024$751K
FY2025$1.5M
Expenses
$702K
FY2024▲ +6%
Expenses by fiscal year
FY2021$310K
FY2022$559K
FY2023$660K
FY2024$702K
FY2025$1.2M
Net assets
$434K
FY2024▲ +13%
Net assets by fiscal year
FY2021$499K
FY2022$470K
FY2023$383K
FY2024$434K
FY2025$694K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

72 cents of each dollar spent went to programs.

Program services 72% · $505K Management & general 18% · $127K Fundraising 10% · $70K

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

11 people listed on the 990; $55K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$55,417Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$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 · $505K · in their own filed words · FY2023
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…

$505Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$751K
Ln 12
Gifts and grantsLn 1h$695K
Other incomeLn 4–11$36K
Investment incomeLn 3$20K
Money outPt IX
$702K
Ln 25
Programscol B$505K
Managementcol C$127K
Fundraisingcol D$70K
Owns and owesPt X
$434K
net assets · Ln 32
Cash and savingsLn 1–2$987K
Total assetsLn 16$988K
LiabilitiesLn 26$555K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$695K
Fundraising eventsLn 1c$448K
Investment incomeLn 3$20K
Other incomeLn 4–11$36K
Total revenueLn 12$751K
Assets in detailPt X, end of year
CashLn 1$162K
SavingsLn 2$826K
Cash and savings togetherLn 1–2$987K
Total assetsLn 16$988K
LiabilitiesLn 26$555K
Net assetsLn 32$434K
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 FY24End FY24
Cash and savingsLn 1–2$515K$987K
Total assetsLn 16$520K$988K
LiabilitiesLn 26$137K$555K
Net assetsLn 32$383K$434K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$470K$470K
Grants to domestic individualsLn 2$5K$5K
Pay of current officers, directors and key staffLn 5$70K$10K$25K$34K
Other salaries and wagesLn 7$28K$11K$16K
Payroll taxesLn 10$9K$990$3K$5K
Legal feesLn 11b$75$75
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$57K$57K
Advertising and promotionLn 12$121$121
Office expensesLn 13$2K$2K
Information technologyLn 14$16K$16K
TravelLn 17$2K$2K$198
InsuranceLn 23$4K$4K
All other expensesLn 24e$36K$17K$4K$15K
Total functional expensesLn 25$702K$505K$127K$70K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.2M$260K$694K 990 PDF
FY2024 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $750,595 across 6 lines filed
Lines not itemized here account for $615 of total revenue; see the IRS return.
VIII-1c Fundraising events$448,179
VIII-1f All other contributions, gifts and grants$246,816
VIII-1h Total contributions, gifts and grants$694,995
VIII-3 Investment incomeExcluded from tax $19,729$19,729
VIII-8 Net income from fundraising eventsExcluded from tax $35,256$35,256
VIII-12 Total revenueRelated to mission $615 · Unrelated business $0 · Excluded from tax $54,985$750,595
Part IX · Statement of functional expenses $701,909 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $470,000$470,000
IX-2 Grants to domestic individualsPrograms $5,000$5,000
IX-5 Pay of current officers, directors and key staffPrograms $10,500 · Management $25,200 · Fundraising $34,300$70,000
IX-7 Other salaries and wagesManagement $11,436 · Fundraising $16,458$27,894
IX-10 Payroll taxesPrograms $990 · Management $3,454 · Fundraising $4,784$9,228
IX-11b Legal feesManagement $75$75
IX-11c Accounting feesManagement $3,847$3,847
IX-11g Other fees for servicesManagement $57,000$57,000
IX-12 Advertising and promotionManagement $121$121
IX-13 Office expensesManagement $2,191$2,191
IX-14 Information technologyManagement $15,608$15,608
IX-17 TravelPrograms $1,544 · Management $198$1,742
IX-23 InsuranceManagement $3,584$3,584
IX-24e All other expensesPrograms $16,727 · Management $4,037 · Fundraising $14,855$35,619
IX-25 Total functional expensesPrograms $504,761 · Management $126,751 · Fundraising $70,397$701,909
Part X · Balance sheet $988,450 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $265,179$161,551
X-2 Savings and temporary cash investmentsStart of year $249,581$825,849
X-4 Accounts receivableStart of year $4,807$1,050
X-16 Total assetsStart of year $519,567$988,450
X-17 Accounts payable and accrued expensesStart of year $6,581$8,803
X-18 Grants payableStart of year $130,000$545,892
X-26 Total liabilitiesStart of year $136,581$554,695
X-27 Net assets without donor restrictionsStart of year $382,986$390,755
X-28 Net assets with donor restrictions$43,000
X-32 Total net assets or fund balancesStart of year $382,986$433,755
X-33 Total liabilities and net assetsStart of year $519,567$988,450
Part XI · Reconciliation of net assets $433,755 net assets at year end
XI-1 Total revenue$750,595
XI-2 Total expenses$701,909
XI-3 Revenue less expenses$48,686
XI-4 Net assets at start of year$382,986
XI-8 Prior period adjustments−$9,277
XI-9 Other changes in net assets$11,360
XI-10 Net assets at end of year$433,755

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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