Civic Intelligence

Sulam Inc.

990 • Fiscal year 2025 • EIN 52-2105076

Jul 01, 2024 to Jun 30, 2025 • Filed on Jan 29, 2026

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

(301) 348-1323

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

31st percentile

-2.0%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

91st percentile

$200,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

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

Asset Growth

20th percentile

-5.0%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$1,372,512

Down $287,813 (-17%) from 2023

Net Assets

Down

$1,273,174

Down $286,275 (-18%) from 2023

Liabilities

Down

$99,338

Down $1,538 (-1.5%) from 2023

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin31st percentile

Revenue

Down

$2,690,257

Down $573,062 (-18%) from 2023

Expenses

Up

$2,744,846

Up $458,551 (+20%) from 2023

Net Income

Down

-$54,589

Down $1,031,613 (-106%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2025

Assets$1,372,512
Liabilities$99,338
Net Assets$1,273,174
Open 2025 Filing

Operations Trend

Revenue Growth65th 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

2025

Revenue$2,690,257
Expenses$2,744,846
Net Income-$54,589
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.2
Gross Receipts
$2,802,202
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$452,742$634,254▲ $181,512
Pledges and Grants Receivable$875,951$626,420▼ $249,531
Cash and Non-Interest-Bearing Accounts$99,762$95,305▼ $4,457
Accounts Receivable$13,991$12,635▼ $1,356
Prepaid Expenses and Deferred Charges$1,776$3,898▲ $2,122
Total Assets$1,444,222$1,372,512▼ $71,710
Liabilities
Accounts Payable and Accrued Expenses$57,529$63,305▲ $5,776
Deferred Revenue$58,930$36,033▼ $22,897
Total Liabilities$116,459$99,338▼ $17,121
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$451,812$644,254▲ $192,442
Net Assets With Donor Restrictions$875,951$628,920▼ $247,031
Total Net Assets Fund Balance$1,327,763$1,273,174▼ $54,589
Total Liabilities and Net Assets / Fund Balance$1,444,222$1,372,512▼ $71,710

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,780$3,780
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lianne HellerDirectorFT$200,000$200,000
Marilyn LifschitzFinancial DirectorPT$102,000$102,000

Board Members and Trustees

NameTitle
Arnold ShermanPresident
Daphna RaskasVice President
Ellen CorenMember at Large
Jana Zaslow HeneschMember at Large
Jeff CohenMember at Large
Jeff KupferMember at Large
Judah LifschitzMember at Large
Lee OppenheimMember at Large
Lenore EnglandMember at Large
Naomi BaumMember at Large
Sara GlashoferMember at Large
Seth KaplanMember at Large
Dena FeldmanSecretary
Eddie SnyderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$439,634
Program Service Revenue
$1,908,568
Investment Income
$18,436
Other Revenue
$323,619
All Other Contributions
$439,634
Change in Net Assets
$-54,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,154,510
Revenue Not Reported on Financial Statements
$535,747
Revenue Not Reported on Form 990
$69,242
Other Revenue Adjustments
$535,747
Total Revenue per Audited Statements
$2,223,752
Total Revenue per Form 990
$2,690,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,006,881
Grants and Similar Amounts Paid$535,747
Total Fundraising Expense$283,662
Other Expenses$202,218
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,175,973$151,040$198,640$1,525,653
Grants to Domestic Individuals$535,747--$535,747
Current Officers, Directors, Trustees, and Key Employees$232,782$29,898$39,320$302,000
Payroll Taxes$100,403$12,896$16,960$130,259
Occupancy$92,496$11,880$15,624$120,000
Other Employee Benefits$42,493$2,797$3,679$48,969
Advertising$775$10,490$6,342$17,607
Fees for Services Accounting$2,282$11,191$277$13,750
Insurance$4,650$3,471$786$8,907
Office Expenses$1,954$4,631$80$6,665
Information Technology$2,593$2,329-$4,922
Conferences and Meetings$3,082$396$521$3,999
Fees for Services Other$615$3,017$75$3,707
Travel-$1,516-$1,516
Other Expenses$593$76$100$769
Total Functional Expenses$2,214,599$246,585$283,662$2,744,846

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,744,846
Total Expenses per Audited Statements$2,278,341
Expenses per Audited Statements$2,209,099
Expenses Not Reported on Financial Statements$535,747
Other Expense Adjustments$535,747
Expenses Not Reported on Form 990$69,242
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$406,565
Fundraising Direct Expenses$111,945
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$406,565$406,565$111,945$294,620
Total Events$406,565$406,565$111,945$294,620
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 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
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, Board Member, 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. A copy of the Form 990 is provided to the full Board 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
In Care Of
% Arnold Sherman
Phone
3013481323
Address
13300 Arctic Ave, Rockville, MD 20853

Signing Officer

Name
Arnold Sherman
Title
President
Phone
3013481323
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arnold Sherman
Formed
1998
Legal Domicile
Md
Voting Board Members
14
Independent Board Members
14
Employees
50
Volunteers
40

Preparer

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

Financial Statement Notes

Part XI, Line 2D-Other revenue included on Sch D but not on 990

“Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990: $535,747”

Part XI, Line 4B-Other revenue not included on Sch D but on 990

“Costs of direct benefits to donors: $69,242”

Part XII, Line 2D-Other expenses included on Sch D but not on 990

“Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990: $535,747”

Part XII, Line 4B-Other expenses not included on Sch D but on 990

“Costs of direct benefits to donors: $69,242”

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“No provision for income tax is required for The School for the year then ended since The Organization has no taxable income from unrelated business activities.The income tax positions taken by the School for any years open under the various statutes of limitations are that The School continues to be exempt from income taxes and that it has properly reported unrelated business income that is subject to income taxes. The School believes that there are no tax positions taken or expected to be taken that would significantly increase unrecognized tax liabilities within one year of the reporting date. None of The Schools federal or state income tax returns are currently under examination. However, the three prior fiscal years remain subject to examination by the IRS and state authorities.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Financial Director
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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/TitleTxt11Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14President
IRS990/Form990PartVIISectionAGrp/TitleTxt15Vice President
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IRS990/InformationTechnologyGrp/ProgramServicesAmt02593
IRS990/InformationTechnologyGrp/TotalAmt04922
IRS990/InsuranceGrp/FundraisingAmt0786
IRS990/InsuranceGrp/ManagementAndGeneralAmt03471
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IRS990/InsuranceGrp/TotalAmt08907
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Sulam 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.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01327763
IRS990/NetAssetsOrFundBalancesEOYAmt01273174
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0294620
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0644254
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IRS990/OccupancyGrp/ManagementAndGeneralAmt011880
IRS990/OccupancyGrp/ProgramServicesAmt092496
IRS990/OccupancyGrp/TotalAmt0120000
IRS990/OfficeExpensesGrp/FundraisingAmt080
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04631
IRS990/OfficeExpensesGrp/ProgramServicesAmt01954
IRS990/OfficeExpensesGrp/TotalAmt06665
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03679
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02797
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042493
IRS990/OtherEmployeeBenefitsGrp/TotalAmt048969
IRS990/OtherExpensesGrp/Desc0Bank Fees
IRS990/OtherExpensesGrp/Desc1School Activities & Supplies
IRS990/OtherExpensesGrp/Desc2Bad Debts
IRS990/OtherExpensesGrp/Desc3Other
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IRS990/OtherExpensesGrp/FundraisingAmt1100
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0957
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IRS990/OtherExpensesGrp/ProgramServicesAmt28060
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012896
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IRS990/PrincipalOfficerNm0Arnold Sherman
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0535747
IRS990ScheduleD/ExpensesSubtotalAmt02209099
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherExpensesNotIncludedAmt0535747
IRS990ScheduleD/OtherRevenueAmt069242
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0535747
IRS990ScheduleD/RevenueNotReportedAmt069242
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0535747
IRS990ScheduleD/RevenueSubtotalAmt02154510
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990: $535,747
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Costs of direct benefits to donors: $69,242
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990: $535,747
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Costs of direct benefits to donors: $69,242
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4No provision for income tax is required for The School for the year then ended since The Organization has no taxable income from unrelated business activities.The income tax positions taken by the School for any years open under the various statutes of limitations are that The School continues to be exempt from income taxes and that it has properly reported unrelated business income that is subject to income taxes. The School believes that there are no tax positions taken or expected to be taken that would significantly increase unrecognized tax liabilities within one year of the reporting date. None of The Schools federal or state income tax returns are currently under examination. However, the three prior fiscal years remain subject to examination by the IRS and state authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d-Other revenue included on Sch D but not on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b-Other revenue not included on Sch D but on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d-Other expenses included on Sch D but not on 990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,372,512
Liabilities
$99,338
Net assets
$1,273,174
Revenue
$2,690,257
Expenses
$2,744,846
Net income
-$54,589
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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
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