Civic Intelligence

Sam Day Foundation

EIN 82-2667035 • 501(c)3 • Portland, OR

Profile

The sam day foundation advances research for childhood and young adult cancers and facilitates wellness-centered support and experiences so kids with cancer can survive and live well.

10940 SW Barnes Rd 296Portland, OR 97225

samdayfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.52x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.51x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

46%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

95%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,445,033

Up $456,583 (+46%) from 2024

Liabilities

Up

$751,315

Up $196,620 (+35%) from 2024

Net Assets

Up

$693,718

Up $259,963 (+60%) from 2024

Revenue

Up

$1,461,840

Up $711,245 (+95%) from 2024

Expenses

Up

$1,201,877

Up $499,968 (+71%) from 2024

Net Income

Up

$259,963

Up $211,277 (+434%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2018: $47,701Liabilities 2018: $0Net Assets 2018: $47,7012018Assets 2019: $128,693Liabilities 2019: $0Net Assets 2019: $128,6932019Assets 2020: $412,581Liabilities 2020: $96,000Net Assets 2020: $316,5812020Assets 2021: $538,111Liabilities 2021: $39,500Net Assets 2021: $498,6112021Assets 2022: $488,786Liabilities 2022: $18,824Net Assets 2022: $469,9622022Assets 2023: $519,567Liabilities 2023: $136,581Net Assets 2023: $382,9862023Assets 2024: $988,450Liabilities 2024: $554,695Net Assets 2024: $433,7552024Assets 2025: $1,445,033Liabilities 2025: $751,315Net Assets 2025: $693,7182025

Highlighted filing

2025

Assets$1,445,033
Liabilities$751,315
Net Assets$693,718

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2018: $65,796Expenses 2018: $18,095Net Income 2018: $47,7012018Revenue 2019: $263,890Expenses 2019: $182,898Net Income 2019: $80,9922019Revenue 2020: $385,142Expenses 2020: $197,254Net Income 2020: $187,8882020Revenue 2021: $491,656Expenses 2021: $309,626Net Income 2021: $182,0302021Revenue 2022: $530,357Expenses 2022: $559,006Net Income 2022: -$28,6492022Revenue 2023: $573,378Expenses 2023: $660,354Net Income 2023: -$86,9762023Revenue 2024: $750,595Expenses 2024: $701,909Net Income 2024: $48,6862024Revenue 2025: $1,461,840Expenses 2025: $1,201,877Net Income 2025: $259,9632025

Highlighted filing

2025

Revenue$1,461,840
Expenses$1,201,877
Net Income$259,963

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$1,597,447
Mission and Program Overview

Mission

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.

The sam day foundation advances research for childhood and young adult cancers and facilitates wellness-centered support and experiences so kids with cancer can survive and live well.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$825,849$1,091,064▲ $265,215
Cash and Non-Interest-Bearing Accounts$161,551$334,212▲ $172,661
Prepaid Expenses and Deferred Charges-$18,000-
Land, Buildings, and Equipment, Net$0$1,757▲ $1,757
Accounts Receivable$1,050$0▼ $1,050
Total Assets$988,450$1,445,033▲ $456,583
Liabilities
Grants Payable$545,892$740,392▲ $194,500
Accounts Payable and Accrued Expenses$8,803$10,923▲ $2,120
Total Liabilities$554,695$751,315▲ $196,620
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$390,755$545,370▲ $154,615
Net Assets With Donor Restrictions$43,000$148,348▲ $105,348
Total Net Assets Fund Balance$433,755$693,718▲ $259,963
Total Liabilities and Net Assets / Fund Balance$988,450$1,445,033▲ $456,583

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,757$391$2,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lorna DayExecutive DirectorFT$79,722$79,722

Board Members and Trustees

NameTitle
Sarah FriendPresident
Emily HagerDirector
Eric HaskinsDirector
Robert DayDirector
Stacy AprobertsDirector
Stephen RobertsDirector
Drew PinsonSecretary
David SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,418,272
Program Service Revenue
$0
Investment Income
$39,778
Other Revenue
$3,790
All Other Contributions
$766,587
Change in Net Assets
$259,963

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table250$78,617
Total Noncash Contributions250$78,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$813,500
Salaries, Compensation, and Employee Benefits$234,479
Total Fundraising Expense$182,700
Other Expenses$153,898
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$808,500--$808,500
Other Salaries and Wages-$70,549$60,998$131,547
Current Officers, Directors, Trustees, and Key Employees$19,188$28,000$32,812$80,000
Office Expenses$4,882$2,191$30,248$37,321
All Other Expenses$8,683$6,123$19,084$33,890
Fees for Services Other-$8,461$25,226$33,687
Advertising-$18,575$55$18,630
Payroll Taxes$1,504$8,705$7,175$17,384
Travel$7,275$327$2,568$10,170
Conferences and Meetings$325$8,025$695$9,045
Information Technology$330$4,540$1,260$6,130
Other Employee Benefits$525$2,444$2,579$5,548
Grants to Domestic Individuals$5,000--$5,000
Occupancy-$2,793-$2,793
Insurance-$1,841-$1,841
Depreciation Depletion-$391-$391
Total Functional Expenses$856,212$162,965$182,700$1,201,877
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oregon Health and Science UniversityPortland, OR501(c)(3)Research$150,000
TEXAS CHILDREN'S HOSPITALHouston, TX501(c)(3)Research$150,000
University of PittsburgPittsburgh, PA501(c)(3)Research$150,000
University of South CarolinaColumbia, SC501(c)(3)Research$150,000
Seattle Childrens HospitalSeattle, WA501(c)(3)Research$100,000
St BaldricksMonrovia, CA501(c)(3)Research$100,000
Alan B Slifka FoundationNew York, NY501(c)(3)Research$8,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$135,917
Fundraising Direct Expenses$135,607
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Soiree$670,708$135,917-$135,917
Other Events$116,894---
Total Events$787,602$135,917$56,990$78,927
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

There are board members that are married.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by the treasurer and executive director. A copy of the approved form 990 is provided to all board members prior to filing.

Form 990, Part VI, Section B, Line 12C

Each board member and officer is required to disclose any conflicts of interest and annually sign a statement affirming he or she has received a copy of the conflicts of interest policy, has read and understands the policy, and has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15

Compensation for the executive director is evaluated based on a review of information of comparable organizations, and is approved by the board of directors and documented in the board meeting minutes.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sam Day Foundation
EIN
82-2667035
Phone
5037059472
Address
10940 SW BARNES RD 296, PORTLAND, OR 97225

Signing Officer

Name
Lorna Day
Title
Executive Director
Phone
5037059472
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lorna Day
Formed
2018
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
8
Employees
4
Volunteers
130

Preparer

Firm
Aprio Advisory Group LLC
Address
3 CENTERPOINTE DR 300, LAKE OSWEGO, OR 97035
Preparer
Nathan Stamets
Phone
5032205900
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0694995
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0475000
IRS990/PYInvestmentIncomeAmt019729
IRS990/PYOtherExpensesAmt0119787
IRS990/PYOtherRevenueAmt035871
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt048686
IRS990/PYSalariesCompEmpBnftPaidAmt0107122
IRS990/PYTotalExpensesAmt0701909
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0750595
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0259963
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0825849
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01091064
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01418272
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0694995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0488528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0221445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0210691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03033931
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt039778
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019729
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04807
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt064314
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01101453
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87750
IRS990ScheduleA/PublicSupportPY170Pct00.91780
IRS990ScheduleA/PublicSupportTotal170Amt02718735
IRS990ScheduleA/SubstantialContributorsTotAmt0315196
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01418272
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0694995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0488528
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0221445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0210691
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03033931
IRS990ScheduleA/TotalSupportAmt03098245
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01757
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02148
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01757
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0651685
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0534791
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0116894
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt056990
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SOIREE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt056565
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt056565
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0670708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0116894
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0787602
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0135917
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0135917
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt078927
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0425
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0425
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/RecipientTable/CashGrantAmt08500
IRS990ScheduleI/RecipientTable/CashGrantAmt1150000
IRS990ScheduleI/RecipientTable/CashGrantAmt2150000
IRS990ScheduleI/RecipientTable/CashGrantAmt3150000
IRS990ScheduleI/RecipientTable/CashGrantAmt4150000
IRS990ScheduleI/RecipientTable/CashGrantAmt5100000
IRS990ScheduleI/RecipientTable/CashGrantAmt6100000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALAN B SLIFKA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1TEXAS CHILDREN'S HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2UNIVERSITY OF SOUTH CAROLINA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3OREGON HEALTH AND SCIENCE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4UNIVERSITY OF PITTSBURG
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5ST BALDRICKS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6SEATTLE CHILDRENS HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientEIN0136192257
IRS990ScheduleI/RecipientTable/RecipientEIN1741100555
IRS990ScheduleI/RecipientTable/RecipientEIN2576001153
IRS990ScheduleI/RecipientTable/RecipientEIN3931176109
IRS990ScheduleI/RecipientTable/RecipientEIN4250965591
IRS990ScheduleI/RecipientTable/RecipientEIN5201173824
IRS990ScheduleI/RecipientTable/RecipientEIN6911156519
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0515 MADISON AVENUE SUITE 2700
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt16621 FANNIN STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21600 HAMPTON STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt33181 SW SAM JACKSON PARK ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4300 MURDOCH BUILDING 3420 FORBES
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt51333 SOUTH MAYFLOWER AVENUE SUITE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt64800 SAND POINT WAY NE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt1400
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NEW YORK
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HOUSTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2COLUMBIA
IRS990ScheduleI/RecipientTable/USAddress/CityNm3PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm4PITTSBURGH
IRS990ScheduleI/RecipientTable/USAddress/CityNm5MONROVIA
IRS990ScheduleI/RecipientTable/USAddress/CityNm6SEATTLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3OR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4PA

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