2026-01-29T14:22:14-05:00 2025-06-30 474306215 Mullins PC 7625 Wisconsin Avenue Bethesda MD 20814 990 2024-07-01 522105076 Sulam Inc % Arnold Sherman SULA 3013481323 13300 Arctic Ave Rockville MD 20853 ARNOLD SHERMAN President 3013481323 2026-01-29 true true JOHN MULLINS P01429307 2027706371 2026-01-29 2024 2025-03-06 01:10:19Z Arnold Sherman 13300 Arctic Ave Rockville MD 20853 2802202 false X www.sulam.org X 1998 MD 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. 14 14 50 40 0 0 477206 439634 1580522 1908568 15477 18436 280696 323619 2353901 2690257 365940 535747 0 2041601 2006881 0 283662 178046 202218 2585587 2744846 -231686 -54589 1444222 1372512 116459 99338 1327763 1273174 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. false false 2214599 535747 1908568 Sulam continues to provide services which enable students who are neurodivergent thrive academically, socially, and emotionally. In FY 2024-25 there was an increase in enrollment of 26%. In June 2025, 5 Sulam students received high school diplomas and planned to move on to the university level in the fall. 2214599 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 true 2 0 true 50 true false false false false false true true false false false false false false X 14 14 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 200000 0 0 Marilyn Lifschitz Financial Director 32.00 0.00 X 102000 0 0 Ellen Coren Member at Large 1.00 0.00 X 0 0 0 Seth Kaplan Member at Large 1.00 0.00 X 0 0 0 Jeff Kupfer Member at Large 1.00 0.00 X 0 0 0 Lee Oppenheim Member at Large 1.00 0.00 X 0 0 0 Naomi Baum Member at Large 1.00 0.00 X 0 0 0 Jana Zaslow Henesch Member at Large 1.00 0.00 X 0 0 0 Lenore England Member at Large 1.00 0.00 X 0 0 0 Jeff Cohen Member at Large 1.00 0.00 X 0 0 0 Sara Glashofer Member at Large 1.00 0.00 X 0 0 0 Judah Lifschitz Member at Large 1.00 0.00 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 Arnold Sherman President 3.00 0.00 X X 0 0 0 Daphna Raskas Vice President 1.00 0.00 X X 0 0 0 302000 0 0 2 false true false 439634 439634 Educational Fees 900099 1487461 1487461 Consulting 900099 421107 421107 1908568 18436 18436 406565 111945 294620 294620 Other 900099 28999 28999 28999 2690257 1937567 0 313056 535747 535747 302000 232782 29898 39320 1525653 1175973 151040 198640 48969 42493 2797 3679 130259 100403 12896 16960 13750 2282 11191 277 3707 615 3017 75 17607 775 10490 6342 6665 1954 4631 80 4922 2593 2329 120000 92496 11880 15624 1516 1516 3999 3082 396 521 8907 4650 3471 786 Bank Fees 9663 7448 957 1258 School Activities & Supplies 2653 2653 Bad Debts 8060 8060 Other 769 593 76 100 2744846 2214599 246585 283662 99762 95305 452742 634254 875951 626420 13991 12635 1776 3898 3780 3780 1444222 1372512 57529 63305 58930 36033 116459 99338 X 451812 644254 875951 628920 1327763 1273174 1444222 1372512 -54589 0 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3780 3780 X 2223752 69242 69242 2154510 535747 535747 2690257 2278341 69242 69242 2209099 535747 535747 2744846 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. 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 onthe racial composition of student, staff, or faculty. Description of nondiscriminatory policy (Question 3) PowerPoint presentations are prepared for meetings and notes are taken. Annual Gala 406565 406565 111945 406565 406565 111945 111945 294620 true Scholarships 24 535747 Nondiscounted Tuition Rates Reduction of Standard Tuition Charge X X false false false false false false false false false Lianne Heller Director 200000 200000 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.