Civic Intelligence

Sulam Inc.

990 • Fiscal year 2019 • EIN 52-2105076

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 21, 2019

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

66th percentile

0.21x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

37th percentile

0.04x

Higher debt load relative to revenue than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

45th percentile

1.6%

Higher net margin than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$145,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

60th percentile

6.6%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-2.7%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$502,318

Up $31,092 (+6.6%) from 2018

Net Assets

Down

$397,981

Down $37,390 (-8.6%) from 2018

Liabilities

Up

$104,337

Up $68,482 (+191%) from 2018

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin45th percentile

Revenue

Down

$2,392,425

Down $66,940 (-2.7%) from 2018

Expenses

Up

$2,354,598

Up $69,836 (+3.1%) from 2018

Net Income

Down

$37,827

Down $136,776 (-78%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth60th 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

2019

Assets$502,318
Liabilities$104,337
Net Assets$397,981
Open 2019 Filing

Operations Trend

Revenue Growth33rd 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

2019

Revenue$2,392,425
Expenses$2,354,598
Net Income$37,827
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 21, 2019
Return Version
2018v3.1
Gross Receipts
$2,511,473
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
Savings and Temporary Cash Investments$113,460$261,448▲ $147,988
Pledges and Grants Receivable$155,218$144,194▼ $11,024
Cash and Non-Interest-Bearing Accounts$151,893$61,180▼ $90,713
Accounts Receivable$49,017$29,614▼ $19,403
Investments Other Securities-$5,000-
Land, Buildings, and Equipment, Net$1,638$882▼ $756
Total Assets$471,226$502,318▲ $31,092
Liabilities
Accounts Payable and Accrued Expenses$20,155$90,737▲ $70,582
Deferred Revenue$15,700$13,600▼ $2,100
Total Liabilities$35,855$104,337▲ $68,482
Net Assets / Fund Balance
Unrestricted Net Assets$385,371$242,931▼ $142,440
Temporarily Rstr Net Assets$50,000$155,050▲ $105,050
Total Net Assets Fund Balance$435,371$397,981▼ $37,390
Total Liabilities and Net Assets / Fund Balance$471,226$502,318▲ $31,092

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$882$2,898$3,780
Other Securities$5,000--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lilanne HellerDirectorFT$145,000$145,000
Marilyn LifschitzFinancial DirectorPT$36,300$36,300

Board Members and Trustees

NameTitle
Judah LifschitzPresident
Arnold ShermanMember at Large
Daniel KapnerMember 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
Steven SchramTreasurer
Debbie KatzVP Education
Revenue and Support

Revenue Composition

Contributions and Grants
$469,813
Program Service Revenue
$1,407,493
Investment Income
$1,278
Other Revenue
$513,841
All Other Contributions
$469,813
Change in Net Assets
$37,827

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,392,425
Revenue Not Reported on Form 990
$-517,248
Total Revenue per Audited Statements
$1,875,177
Total Revenue per Form 990
$2,392,425
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,601,002
Grants and Similar Amounts Paid$517,248
Other Expenses$236,348
Total Fundraising Expense$178,641
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,079,044$61,767$119,754$1,260,565
Grants to Domestic Individuals$517,248--$517,248
Current Officers, Directors, Trustees, and Key Employees$155,193$8,884$17,223$181,300
Occupancy$102,720$5,880$11,400$120,000
Payroll Taxes$91,064$5,213$10,106$106,383
Other Employee Benefits$45,157$2,585$5,012$52,754
Fees for Services Other$13,721$785$1,523$16,029
Advertising$14,891--$14,891
Fees for Services Accounting$11,405$653$1,266$13,324
Office Expenses$3,881$639$8,511$13,031
Insurance$5,896$337$654$6,887
Conferences and Meetings$2,366--$2,366
Travel$1,349$77$150$1,576
Other Expenses$395$7,220$1,106$1,501
Depreciation Depletion$647$37$72$756
Total Functional Expenses$2,080,919$95,038$178,641$2,354,598

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,354,598
Total Expenses per Form 990$2,354,598
Total Expenses per Audited Statements$1,837,350
Expenses Not Reported on Form 990$-517,248
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$631,143
Fundraising Direct Expenses$119,048
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$631,143$631,143$69,565$561,578
Total Events$631,143$631,143$119,048$512,095
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
2019-10-21
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
43
Volunteers
10

Preparer

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

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 measuredbased on the largest benefit that has a greater than 50% likelihood of being realized uponultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for at year end.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 the year.”

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IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0517248
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0517248
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02511473
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0654
IRS990/InsuranceGrp/ManagementAndGeneralAmt0337
IRS990/InsuranceGrp/ProgramServicesAmt05896
IRS990/InsuranceGrp/TotalAmt06887
IRS990/InvestmentIncomeGrp/ExclusionAmt01278
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01278
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05000
IRS990/IRPDocumentCnt042
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02898
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01638
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0882
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/NetAssetsOrFundBalancesBOYAmt0435371
IRS990/NetAssetsOrFundBalancesEOYAmt0397981
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0512095
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0512095
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt011400
IRS990/OccupancyGrp/ManagementAndGeneralAmt05880
IRS990/OccupancyGrp/ProgramServicesAmt0102720
IRS990/OccupancyGrp/TotalAmt0120000
IRS990/OfficeExpensesGrp/FundraisingAmt08511
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0639
IRS990/OfficeExpensesGrp/ProgramServicesAmt03881
IRS990/OfficeExpensesGrp/TotalAmt013031
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05012
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02585
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt045157
IRS990/OtherEmployeeBenefitsGrp/TotalAmt052754
IRS990/OtherExpensesGrp/Desc0School Activities and Suppli
IRS990/OtherExpensesGrp/Desc1Bank Fees
IRS990/OtherExpensesGrp/Desc2Bad Debts
IRS990/OtherExpensesGrp/Desc3Other
IRS990/OtherExpensesGrp/FundraisingAmt01864
IRS990/OtherExpensesGrp/FundraisingAmt11106
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0961
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17220
IRS990/OtherExpensesGrp/ProgramServicesAmt07326
IRS990/OtherExpensesGrp/ProgramServicesAmt116795
IRS990/OtherExpensesGrp/ProgramServicesAmt211821
IRS990/OtherExpensesGrp/ProgramServicesAmt3395
IRS990/OtherExpensesGrp/TotalAmt07326
IRS990/OtherExpensesGrp/TotalAmt119620
IRS990/OtherExpensesGrp/TotalAmt219041
IRS990/OtherExpensesGrp/TotalAmt31501
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01746
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01746
IRS990/OtherRevenueTotalAmt01746
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0119754
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt061767
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01079044
IRS990/OtherSalariesAndWagesGrp/TotalAmt01260565
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt010106
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05213
IRS990/PayrollTaxesGrp/ProgramServicesAmt091064
IRS990/PayrollTaxesGrp/TotalAmt0106383
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0155218
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0144194
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Judah Lifschitz
IRS990/PriorPeriodAdjustmentsAmt0-75217
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Educational Fees
IRS990/ProgramServiceRevenueGrp/Desc1Consultative Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01395493
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01395493
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0698400
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0547000
IRS990/PYInvestmentIncomeAmt0187
IRS990/PYOtherExpensesAmt0234649
IRS990/PYOtherRevenueAmt0523818
IRS990/PYProgramServiceRevenueAmt01236960
IRS990/PYRevenuesLessExpensesAmt0174603
IRS990/PYSalariesCompEmpBnftPaidAmt01503113
IRS990/PYTotalExpensesAmt02284762
IRS990/PYTotalRevenueAmt02459365
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt037827
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01395493
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0113460
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0261448
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0882
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02898
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03780
IRS990ScheduleD/ExpensesNotReportedAmt0-517248
IRS990ScheduleD/ExpensesSubtotalAmt02354598
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0-517248
IRS990ScheduleD/OtherRevenueAmt0-517248
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Israel Bonds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-517248
IRS990ScheduleD/RevenueSubtotalAmt02392425
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 measuredbased on the largest benefit that has a greater than 50% likelihood of being realized uponultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for at year end.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 the year.
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/TotalBookValueLandBuildingsAmt0882
IRS990ScheduleD/TotalBookValueSecuritiesAmt05000
IRS990ScheduleD/TotalExpensesPerForm990Amt02354598
IRS990ScheduleD/TotalRevenuePerForm990Amt02392425
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01875177
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01837350
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/DirectExpenseSummaryEventsAmt0119048
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Gala
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt029843
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt029843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0631143
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0631143

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$502,318
Liabilities
$104,337
Net assets
$397,981
Revenue
$2,392,425
Expenses
$2,354,598
Net income
$37,827
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
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.10$0.40$2.39$2.35$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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