2024-02-12T15:33:15-05:00 2023-06-30 474306215 Mullins PC 7625 Wisconsin Avenue Bethesda MD 20814 990 2022-07-01 522105076 Sulam Inc SULA 13300 Arctic Ave Rockville MD 20853 Judah Lifschitz President 3013481323 2024-02-09 true Judah Lifschitz XXX-XX-XXXX John Mullins P01429307 2027706371 2024-02-12 0 00 AAL1 IAL1 2022 2023-04-26 12:10:37Z Judah Lifschitz 3377673 false X www.sulam.org X 1998 MD To ensure a high quality education to all children in the Greater Washington area irrespective of learning differences. 16 16 45 20 0 0 709972 1399335 1277175 1552155 361 8218 506194 303611 2493702 3263319 524690 374452 0 1530739 1716202 0 206632 278718 195641 2334147 2286295 159555 977024 661416 1660325 78991 100876 582425 1559449 To ensure a high quality education to all children in the Greater Washington area irrespective of learning differences. false false 1864571 374452 1552155 Using a progressive, multi-disciplinary team approach, Sulam provides educational and social-emotional support for its students in Kindergarten through 12 grade, in an inclusive school environment. In September 2022, Sulam expanded its program to include services at a second location, The Charles E. Smith Jewish Day School (CESJDS) in Rockville, Maryland. The Sulam@JDS program is an inclusive educational model where students with learning differences receive the highly specialized support they need while attending a rigorous, pluralistic independent Jewish day school. Students at Sulam@JDS pay tuition directly to CESJDS. They are educated within the CESJDS classrooms, with support from Sulam staff on location. Sulam is paid a monthly fee for the services provided. 1864571 true true false false false false false false false false true false false false false true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false false true 4 0 true 45 true false false false false false true true false false false false false false X 16 16 true false false false false false false true true false false true true true true true true false false false MD X The Organization 3013481323 13300 Arctic Ave Rockville MD 20853 Lianne Heller Director 40.00 0.00 X 185902 0 0 Debra Drang Director of Special Education 40.00 0.00 X 145320 0 0 Marilyn Lifschitz Financial Director 27.00 0.00 X 52481 0 0 Jana Zaslow Henesch Member at Large 1.00 0.00 X 0 0 0 Naomi Baum Member at Large 1.00 0.00 X 0 0 0 Lenore England Member at Large 1.00 0.00 X 0 0 0 Daphna Raskas Member at Large 1.00 0.00 X 0 0 0 Jacob Licht Member at Large 1.00 0.00 X 0 0 0 Dan Kapner Member at Large 1.00 0.00 X 0 0 0 Edwin Zaghi Member at Large 1.00 0.00 X 0 0 0 Jeff Kupfer Member at Large 1.00 0.00 X 0 0 0 Seth Kaplan Member at Large 1.00 0.00 X 0 0 0 Ellen Coren Member at Large 1.00 0.00 X 0 0 0 David Volosov Member at Large 1.00 0.00 X 0 0 0 Arnold Sherman Member at Large 1.00 0.00 X 0 0 0 Lee Oppenheim Member at Large 1.00 0.00 X 0 0 0 Judah Lifschitz President 5.00 0.00 X X 0 0 0 Eddie Snyder Treasurer 2.00 0.00 X X 0 0 0 Dena Feldman Secretary 2.00 0.00 X X 0 0 0 383703 0 0 2 false true false 132314 1267021 1399335 Educational Fees 900099 1252010 1252010 Consulting 900099 300145 300145 1552155 8218 8218 411636 114354 297282 297282 Other 900099 6329 6329 6329 3263319 1558484 0 305500 374452 374452 238383 185939 26222 26222 1354774 1062570 143610 148594 14135 11077 1507 1551 108910 85349 11610 11951 11449 8931 1259 1259 5897 4599 649 649 8941 8941 13889 10076 1421 2392 1981 1545 218 218 100000 78000 11000 11000 5409 4219 595 595 3072 2872 200 9693 7561 1066 1066 School Activities and Suppli 3120 3120 Bank Fees 8501 6631 935 935 Bad Debts 21165 6165 15000 Other 2524 2524 2286295 1864571 215092 206632 70188 80330 379446 557766 177375 1013085 34407 9144 3780 3780 661416 1660325 72272 48464 6719 52412 78991 100876 X 582425 546364 1013085 582425 1559449 661416 1660325 977024 0 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3780 3780 X 2958555 69688 69688 2888867 374452 374452 3263319 1981531 69688 69688 1911843 374452 374452 2286295 Other revenues not included on Form 990 (Part XI, line 2d) Costs of direct benefits to donors: $69,688 Other revenues included on Form 990 (Part XI, line 4b) Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990: $374,452. Other expenses not included on Form 990 (Part XII, line 2d) Costs of direct benefits to donors: $69,688 Other expenses included on Form 990 (Part XII, line 4b) Scholarships awarded netted against revenue in the audited financial statements, reported as expenses in the 990: $374,452. Footnote for uncertain tax position under FIN 48 (Part X) 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, fiscal years 2018 and later remain subject to examination by the IRS and state authorities. true true true false true true true false false false false false false false false false false true Record maintenances (Questions 4a, 4b, 4c or 4d) Sulam Inc. has a diverse staff and student body -- No records are maintained on the racial composition of student, staff, or faculty. Annual Gala 365626 365626 104113 Brunch 30632 30632 2050 1 15378 15378 8191 411636 411636 114354 114354 297282 true Scholarships 14 374452 Nondiscounted Tuition Rates Reduction of Standard Tuition Charge X X false false false false false false false false false Lianne Heller Director 185902 185902 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. 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. General explanation attachment Additional Disclosure:A large gift of $1,000,000 covering 5 years was committed in the current year.