Civic Intelligence

Sulam Inc.

990 • Fiscal year 2018 • EIN 52-2105076

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 30, 2018

Organization Profilewww.sulam.org
13300 Arctic AveRockville, MD 20853

(301) 962-9400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.08x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

60th percentile

7.1%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$135,415

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

87th percentile

31%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

48th percentile

3.0%

Faster revenue growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$471,226

Up $111,706 (+31%) from 2017

Net Assets

Up

$435,371

Up $115,360 (+36%) from 2017

Liabilities

Down

$35,855

Down $3,654 (-9.2%) from 2017

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin60th percentile

Revenue

Up

$2,459,365

Up $72,445 (+3.0%) from 2017

Expenses

Up

$2,284,762

Up $25,248 (+1.1%) from 2017

Net Income

Up

$174,603

Up $47,197 (+37%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $416,611Liabilities 2011: $126,896Net Assets 2011: $289,7152011Assets 2012: $143,087Liabilities 2012: $182,316Net Assets 2012: -$39,2292012Assets 2013: $41,438Liabilities 2013: $137,888Net Assets 2013: -$96,4502013Assets 2014: $287,037Liabilities 2014: $321,374Net Assets 2014: -$34,3372014Assets 2015: $254,147Liabilities 2015: $107,696Net Assets 2015: $146,4512015Assets 2016: $237,701Liabilities 2016: $42,803Net Assets 2016: $194,8982016Assets 2017: $359,520Liabilities 2017: $39,509Net Assets 2017: $320,0112017Assets 2018: $471,226Liabilities 2018: $35,855Net Assets 2018: $435,3712018Assets 2019: $502,318Liabilities 2019: $104,337Net Assets 2019: $397,9812019Assets 2020: $635,724Liabilities 2020: $380,938Net Assets 2020: $254,7862020Assets 2021: $784,333Liabilities 2021: $361,463Net Assets 2021: $422,8702021Assets 2022: $661,416Liabilities 2022: $78,991Net Assets 2022: $582,4252022Assets 2023: $1,660,325Liabilities 2023: $100,876Net Assets 2023: $1,559,4492023Assets 2025: $1,372,512Liabilities 2025: $99,338Net Assets 2025: $1,273,1742025

Highlighted filing

2018

Assets$471,226
Liabilities$35,855
Net Assets$435,371
Open 2018 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,363,1822011Expenses 2012: $1,573,4802012Expenses 2013: $1,296,7852013Revenue 2014: $1,701,256Expenses 2014: $1,639,143Net Income 2014: $62,1132014Revenue 2015: $1,774,411Expenses 2015: $1,594,722Net Income 2015: $179,6892015Revenue 2016: $1,795,833Expenses 2016: $2,073,619Net Income 2016: -$277,7862016Revenue 2017: $2,386,920Expenses 2017: $2,259,514Net Income 2017: $127,4062017Revenue 2018: $2,459,365Expenses 2018: $2,284,762Net Income 2018: $174,6032018Revenue 2019: $2,392,425Expenses 2019: $2,354,598Net Income 2019: $37,8272019Revenue 2020: $2,369,035Expenses 2020: $2,512,230Net Income 2020: -$143,1952020Revenue 2021: $2,488,600Expenses 2021: $2,320,516Net Income 2021: $168,0842021Revenue 2022: $2,493,702Expenses 2022: $2,334,147Net Income 2022: $159,5552022Revenue 2023: $3,263,319Expenses 2023: $2,286,295Net Income 2023: $977,0242023Revenue 2025: $2,690,257Expenses 2025: $2,744,846Net Income 2025: -$54,5892025

Highlighted filing

2018

Revenue$2,459,365
Expenses$2,284,762
Net Income$174,603
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 30, 2018
Return Version
2017v2.2
Gross Receipts
$2,589,963
Mission and Program Overview

Mission

Sulam fosters and provides inclusive, high quality, special education support for diverse learners in grades K-12 within Jewish day schools across the Greater Washington area.

To ensure a high quality education to all children in the Greater Washington area irrespective of learning differences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$155,218-
Cash and Non-Interest-Bearing Accounts$94,983$151,893▲ $56,910
Savings and Temporary Cash Investments$25,509$113,460▲ $87,951
Accounts Receivable$236,004$49,017▼ $186,987
Land, Buildings, and Equipment, Net$3,024$1,638▼ $1,386
Total Assets$359,520$471,226▲ $111,706
Liabilities
Accounts Payable and Accrued Expenses$15,919$20,155▲ $4,236
Deferred Revenue$23,590$15,700▼ $7,890
Total Liabilities$39,509$35,855▼ $3,654
Net Assets / Fund Balance
Unrestricted Net Assets$320,011$385,371▲ $65,360
Temporarily Rstr Net Assets-$50,000-
Total Net Assets Fund Balance$320,011$435,371▲ $115,360
Total Liabilities and Net Assets / Fund Balance$359,520$471,226▲ $111,706

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,638$2,142$3,780
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lilanne HellerDirectorFT$135,415$135,415
Marilyn LifschitzFinancial DirectorPT$30,300$30,300

Board Members and Trustees

NameTitle
Judah LifschitzPresident
Arnold ShermanMember at Large
David VolosovMember at Large
Edwin ZaghiMember at Large
Ellen CorenMember at Large
Jeff KupferMember at Large
Lee OppenheimMember at Large
Seth KaplanMember at Large
Daniel KapnerSecretary
Steven SchramTreasurer
Debbie KatzVP Education
Revenue and Support

Revenue Composition

Contributions and Grants
$698,400
Program Service Revenue
$1,236,960
Investment Income
$187
Other Revenue
$523,818
All Other Contributions
$698,400
Change in Net Assets
$174,603

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,459,365
Revenue Not Reported on Form 990
$-547,000
Total Revenue per Audited Statements
$1,912,365
Total Revenue per Form 990
$2,459,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,503,113
Grants and Similar Amounts Paid$547,000
Other Expenses$234,649
Total Fundraising Expense$117,988
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,019,383$101,580$74,094$1,195,057
Grants to Domestic Individuals$547,000--$547,000
Current Officers, Directors, Trustees, and Key Employees$141,355$14,086$10,274$165,715
Occupancy$104,022$10,366$7,561$121,949
Payroll Taxes$83,705$8,341$6,084$98,130
Other Employee Benefits$37,711$3,759$2,741$44,211
Fees for Services Other$17,725--$17,725
Other Expenses$17,363$1,904$14,430$16,334
Office Expenses$13,231$1,317$962$15,510
Advertising$7,661--$7,661
Insurance$5,771$575$419$6,765
Fees for Services Accounting-$6,628-$6,628
Conferences and Meetings$2,072--$2,072
Depreciation Depletion$1,182$118$86$1,386
Travel$1,026$102$75$1,203
Total Functional Expenses$2,008,329$158,445$117,988$2,284,762

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,284,762
Total Expenses per Form 990$2,284,762
Total Expenses per Audited Statements$1,737,762
Expenses Not Reported on Form 990$-547,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$652,110
Fundraising Direct Expenses$130,598
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$602,813$602,813$118,800$484,013
Bowlathon$33,385$33,385$11,033$22,352
Total Events$636,198$636,198$129,833$506,365
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
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Judah Lifschitz, President, and Marilyn Lifschitz, Financial Director, have a family relationship.”

Form 990 governing body review Part VI line 11

“The Form 990 is reviewed by the President, Secretary, and Treasurer of the Board of Directors prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“Sulams conflict of interest policy is circulated to the board of directors, officers, and committee members on an annual basis. Sulam monitors compliance with this policy by requiring that all members of the board of directors, officers, and committee members disclose, on an annual basis, any relationships, positions, or circumstances (including the estimated dollar value) in the calendar year that might constitute or lead to a conflict of interest as defined in the policy.”

Governing documents etc available to public Part VI line 19

“Governing documents and financial statements are available to all upon request.”

Filing and Contact Details

Filer

Filer Name
Sulam Inc
EIN
52-2105076
Address
13300 Arctic Ave, Rockville, MD 20853

Signing Officer

Name
Judah Lifschitz
Title
President
Phone
3019629400
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judah Lifschitz
Formed
1998
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
45
Volunteers
10

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John K Mullins
Phone
2027706371
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“The Organization completed an audit for the year ended June 30, 2018. During that process, $59,243 in adjustments were recorded to net assets as of June 30, 2017.”

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

“Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990.”

Other expenses not included on Form 990 (Part XII, line 2D)

“Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990.”

Footnote for uncertain tax position under FIN 48 (Part X)

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, Sulam may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of Sulam and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for at June 30, 2018.Sulams policy would be to recognize interest and penalties, if any, on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. No interest and penalties were assessed or recorded during 2018.”

Raw XML AppendixShowing 400 of 490 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt015919
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020155
IRS990/AccountsReceivableGrp/BOYAmt0236004
IRS990/AccountsReceivableGrp/EOYAmt049017
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To ensure a high quality education to all children in the Greater Washington area irrespective of learning differences.
IRS990/AdvertisingGrp/ProgramServicesAmt07661
IRS990/AdvertisingGrp/TotalAmt07661
IRS990/AllOtherContributionsAmt0698400
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0The Organization
IRS990/BooksInCareOfDetail/PhoneNum03019629400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013300 Arctic Ave
IRS990/BooksInCareOfDetail/USAddress/CityNm0Rockville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020853
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt094983
IRS990/CashNonInterestBearingGrp/EOYAmt0151893
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt010274
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt014086
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0141355
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0165715
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02072
IRS990/ConferencesMeetingsGrp/TotalAmt02072
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0698400
IRS990/CYGrantsAndSimilarPaidAmt0547000
IRS990/CYInvestmentIncomeAmt0187
IRS990/CYOtherExpensesAmt0234649
IRS990/CYOtherRevenueAmt0523818
IRS990/CYProgramServiceRevenueAmt01236960
IRS990/CYRevenuesLessExpensesAmt0174603
IRS990/CYSalariesCompEmpBnftPaidAmt01503113
IRS990/CYTotalExpensesAmt02284762
IRS990/CYTotalFundraisingExpenseAmt0117988
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02459365
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt023590
IRS990/DeferredRevenueGrp/EOYAmt015700
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt086
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0118
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01182
IRS990/DepreciationDepletionGrp/TotalAmt01386
IRS990/Desc0Using a progressive, multidisciplinary team approach, Sulam provides educational and consultative therapy services as well as psychological support for its students from kindergarten through grade 12.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt045
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02008329
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06628
IRS990/FeesForServicesAccountingGrp/TotalAmt06628
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt017725
IRS990/FeesForServicesOtherGrp/TotalAmt017725
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1227.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0Judah Lifschitz
IRS990/Form990PartVIISectionAGrp/PersonNm1Steven Schram
IRS990/Form990PartVIISectionAGrp/PersonNm2Debbie Katz
IRS990/Form990PartVIISectionAGrp/PersonNm3Daniel Kapner
IRS990/Form990PartVIISectionAGrp/PersonNm4Ellen Coren
IRS990/Form990PartVIISectionAGrp/PersonNm5Seth Kaplan
IRS990/Form990PartVIISectionAGrp/PersonNm6Jeff Kupfer
IRS990/Form990PartVIISectionAGrp/PersonNm7Lee Oppenheim
IRS990/Form990PartVIISectionAGrp/PersonNm8Arnold Sherman
IRS990/Form990PartVIISectionAGrp/PersonNm9David Volosov
IRS990/Form990PartVIISectionAGrp/PersonNm10Edwin Zaghi
IRS990/Form990PartVIISectionAGrp/PersonNm11Lilanne Heller
IRS990/Form990PartVIISectionAGrp/PersonNm12Marilyn Lifschitz
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11135415
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1230300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP Education
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt8Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt9Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt10Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Financial Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0130598
IRS990/FundraisingGrossIncomeAmt0652110
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt0547000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0547000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0547000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02589963
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt0419
IRS990/InsuranceGrp/ManagementAndGeneralAmt0575
IRS990/InsuranceGrp/ProgramServicesAmt05771
IRS990/InsuranceGrp/TotalAmt06765
IRS990/InvestmentIncomeGrp/ExclusionAmt0187
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0187
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02142
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03024
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01638
IRS990/LandBldgEquipCostOrOtherBssAmt03780
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To ensure a high quality education to all children in the Greater Washington area irrespective of learning differences.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0320011
IRS990/NetAssetsOrFundBalancesEOYAmt0435371
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0521512
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0521512
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt07561
IRS990/OccupancyGrp/ManagementAndGeneralAmt010366
IRS990/OccupancyGrp/ProgramServicesAmt0104022
IRS990/OccupancyGrp/TotalAmt0121949
IRS990/OfficeExpensesGrp/FundraisingAmt0962
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01317
IRS990/OfficeExpensesGrp/ProgramServicesAmt013231
IRS990/OfficeExpensesGrp/TotalAmt015510
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-59243
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02741
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03759
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt037711
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044211
IRS990/OtherExpensesGrp/Desc0School Activities and Suppli
IRS990/OtherExpensesGrp/Desc1Bank Fees
IRS990/OtherExpensesGrp/Desc2Bad Debts
IRS990/OtherExpensesGrp/Desc3Other
IRS990/OtherExpensesGrp/FundraisingAmt01262
IRS990/OtherExpensesGrp/FundraisingAmt114430
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01730
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17939
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21904
IRS990/OtherExpensesGrp/ProgramServicesAmt09122
IRS990/OtherExpensesGrp/ProgramServicesAmt117363
IRS990/OtherExpensesGrp/TotalAmt09122
IRS990/OtherExpensesGrp/TotalAmt120355
IRS990/OtherExpensesGrp/TotalAmt27939
IRS990/OtherExpensesGrp/TotalAmt316334
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02306
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02306
IRS990/OtherRevenueTotalAmt02306
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt074094
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0101580
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01019383
IRS990/OtherSalariesAndWagesGrp/TotalAmt01195057
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06084
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08341
IRS990/PayrollTaxesGrp/ProgramServicesAmt083705
IRS990/PayrollTaxesGrp/TotalAmt098130
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0155218
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Judah Lifschitz
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Educational Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01236960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01236960
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01166551
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0531323
IRS990/PYInvestmentIncomeAmt0170
IRS990/PYOtherExpensesAmt0175945
IRS990/PYOtherRevenueAmt0-65874
IRS990/PYProgramServiceRevenueAmt01286073
IRS990/PYRevenuesLessExpensesAmt0127406
IRS990/PYSalariesCompEmpBnftPaidAmt01552246
IRS990/PYTotalExpensesAmt02259514
IRS990/PYTotalRevenueAmt02386920
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0174603
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01236960
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025509
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113460
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01638
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03780
IRS990ScheduleD/ExpensesNotReportedAmt0-547000
IRS990ScheduleD/ExpensesSubtotalAmt02284762
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0-547000
IRS990ScheduleD/OtherRevenueAmt0-547000
IRS990ScheduleD/RevenueNotReportedAmt0-547000
IRS990ScheduleD/RevenueSubtotalAmt02459365
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, Sulam may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of Sulam and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for at June 30, 2018.Sulams policy would be to recognize interest and penalties, if any, on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. No interest and penalties were assessed or recorded during 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01638
IRS990ScheduleD/TotalExpensesPerForm990Amt02284762
IRS990ScheduleD/TotalRevenuePerForm990Amt02459365
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01912365
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01737762
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The nondiscrimination policy statement is included with the students application.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0129833
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Bowlathon
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0602813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033385
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0636198
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0602813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt033385
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0636198
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0506365
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0129833
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0118800
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011033
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0547000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Reduction of Standard Tuition Charge
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Nondiscounted Tuition Rates
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Judah Lifschitz, President, and Marilyn Lifschitz, Financial Director, have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is reviewed by the President, Secretary, and Treasurer of the Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Sulams conflict of interest policy is circulated to the board of directors, officers, and committee members on an annual basis. Sulam monitors compliance with this policy by requiring that all members of the board of directors, officers, and committee members disclose, on an annual basis, any relationships, positions, or circumstances (including the estimated dollar value) in the calendar year that might constitute or lead to a conflict of interest as defined in the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents and financial statements are available to all upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization completed an audit for the year ended June 30, 2018. During that process, $59,243 in adjustments were recorded to net assets as of June 30, 2017.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$471,226
Liabilities
$35,855
Net assets
$435,371
Revenue
$2,459,365
Expenses
$2,284,762
Net income
$174,603
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.10$1.27$2.69$2.74$0.05
2023Summary only. Only limited summary data is available for this year.$1.66$0.10$1.56$3.26$2.29$0.98
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.08$0.58$2.49$2.33$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.36$0.42$2.49$2.32$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.38$0.25$2.37$2.51$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.10$0.40$2.39$2.35$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.44$2.46$2.28$0.17
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.04$0.32$2.39$2.26$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.04$0.19$1.80$2.07$0.28
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.11$0.15$1.77$1.59$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.32$0.03$1.70$1.64$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.14$0.10$1.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.18$0.04$1.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.13$0.29$1.36