Nonprofit · EIN 52-2105076
SULAM INC
Tax-exempt · ROCKVILLE, MD 20853
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,690,257 | $2,744,846 | -$54,589 | $1,372,512 | $99,338 | $1,273,174 |
| June 30, 2024 | 990 | $2,353,901 | $2,585,587 | -$231,686 | $1,444,222 | $116,459 | $1,327,763 |
| June 30, 2023 | 990 | $3,263,319 | $2,286,295 | $977,024 | $1,660,325 | $100,876 | $1,559,449 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $439,634
- Program service revenue
- $1,908,568
- Investment income
- $18,436
- Net income from fundraising events
- $294,620
- Other revenue
- $323,619
Expenses
- Grants and similar amounts paid
- $535,747
- Compensation of officers, directors and key employees
- $302,000
- Other salaries and wages
- $1,525,653
- Salaries, compensation and benefits (total)
- $2,006,881
- Professional fundraising fees
- $0
- Accounting fees
- $13,750
- Occupancy
- $120,000
- Travel
- $1,516
- Program services (functional)
- $2,214,599
- Management and general (functional)
- $246,585
- Fundraising (functional)
- $283,662
Balance sheet and other
- Total assets, start of year
- $1,444,222
- Total assets, end of year
- $1,372,512
- Total liabilities, end of year
- $99,338
- Net assets, end of year
- $1,273,174
- Net assets without donor restrictions
- $644,254
- Net assets with donor restrictions
- $628,920
- Gross receipts
- $2,802,202
- Employees
- 50
- Volunteers
- 40
- Year formed
- 1998
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lianne Heller | Director Officer | 40 | $200,000 |
| Marilyn Lifschitz | Financial Director Officer | 32 | $102,000 |
| Ellen Coren | Member at Large Trustee or director | 1 | $0 |
| Seth Kaplan | Member at Large Trustee or director | 1 | $0 |
| Jeff Kupfer | Member at Large Trustee or director | 1 | $0 |
| Lee Oppenheim | Member at Large Trustee or director | 1 | $0 |
| Naomi Baum | Member at Large Trustee or director | 1 | $0 |
| Jana Zaslow Henesch | Member at Large Trustee or director | 1 | $0 |
| Lenore England | Member at Large Trustee or director | 1 | $0 |
| Jeff Cohen | Member at Large Trustee or director | 1 | $0 |
| Sara Glashofer | Member at Large Trustee or director | 1 | $0 |
| Judah Lifschitz | Member at Large Trustee or director | 1 | $0 |
| Eddie Snyder | Treasurer Trustee or director, Officer | 2 | $0 |
| Dena Feldman | Secretary Trustee or director, Officer | 2 | $0 |
| Arnold Sherman | President Trustee or director, Officer | 3 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daphna Raskas | Vice President Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lianne Heller | Director Officer | 40 | $200,000 |
| Debra Drang | Director of Special Education Highest-paid employee | 40 | $155,786 |
| Marilyn Lifschitz | Financial Director Officer | 27 | $100,000 |
| Jana Zaslow Henesch | Member at Large Trustee or director | 1 | $0 |
| Jeff Cohen | Member at Large Trustee or director | 1 | $0 |
| Daphna Raskas | Member at Large Trustee or director | 1 | $0 |
| Lenore England | Member at Large Trustee or director | 1 | $0 |
| Sara Glashofer | Member at Large Trustee or director | 1 | $0 |
| Seth Kaplan | Member at Large Trustee or director | 1 | $0 |
| Ellen Coren | Member at Large Trustee or director | 1 | $0 |
| Jeff Kupfer | Member at Large Trustee or director | 1 | $0 |
| Lee Oppenheim | Member at Large Trustee or director | 1 | $0 |
| Judah Lifschitz | President - Until 724 Trustee or director, Officer | 5 | $0 |
| Eddie Snyder | Treasurer Trustee or director, Officer | 2 | $0 |
| Arnold Sherman | President - as of 724 Trustee or director, Officer | 1 | $0 |
| Dena Feldman | Secretary Trustee or director, Officer | 2 | $0 |
| Naomi Baum | Chairperson Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2023: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lianne Heller | Director Officer | 40 | $185,902 |
| Debra Drang | Director of Special Education Highest-paid employee | 40 | $145,320 |
| Marilyn Lifschitz | Financial Director Officer | 27 | $52,481 |
| Jana Zaslow Henesch | Member at Large Trustee or director | 1 | $0 |
| Naomi Baum | Member at Large Trustee or director | 1 | $0 |
| Lenore England | Member at Large Trustee or director | 1 | $0 |
| Daphna Raskas | Member at Large Trustee or director | 1 | $0 |
| Jacob Licht | Member at Large Trustee or director | 1 | $0 |
| Dan Kapner | Member at Large Trustee or director | 1 | $0 |
| Edwin Zaghi | Member at Large Trustee or director | 1 | $0 |
| Jeff Kupfer | Member at Large Trustee or director | 1 | $0 |
| Seth Kaplan | Member at Large Trustee or director | 1 | $0 |
| Ellen Coren | Member at Large Trustee or director | 1 | $0 |
| David Volosov | Member at Large Trustee or director | 1 | $0 |
| Arnold Sherman | Member at Large Trustee or director | 1 | $0 |
| Lee Oppenheim | Member at Large Trustee or director | 1 | $0 |
| Judah Lifschitz | President Trustee or director, Officer | 5 | $0 |
| Eddie Snyder | Treasurer Trustee or director, Officer | 2 | $0 |
| Dena Feldman | Secretary Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 13300 ARCTIC AVE, ROCKVILLE, MD 20853-3012
- In care of
- % ARNOLD SHERMAN
- Principal officer (990 for 2024)
- Arnold Sherman, 13300 Arctic Ave, Rockville, MD 20853
- Signed the 990
- ARNOLD SHERMAN, President
- Phone
- (301) 348-1323
- Website
- www.sulam.org
- Return prepared by
- Mullins PC
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.
Program accomplishments
- 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.Expenses $2,214,599 · grants $535,747 · revenue $1,908,568
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 52-2105076
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P70)
- Assets (IRS master file)
- $1,372,512
- Income (IRS master file)
- $2,802,202
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,690,257 | $2,744,846 | $1,372,512 | XML |
| 990 | June 2024 | $2,353,901 | $2,585,587 | $1,444,222 | XML |
| 990 | June 2023 | $3,263,319 | $2,286,295 | $1,660,325 | XML |
| 990 | June 2022 | $2,493,702 | $2,334,147 | $661,416 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-2105076).
Questions about SULAM INC
- What is the EIN of SULAM INC?
- The employer identification number (EIN) of SULAM INC is 52-2105076.
- Is SULAM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to SULAM INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SULAM INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SULAM INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SULAM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SULAM INC?
- The 990 for the year ended June 30, 2025 names Arnold Sherman.
- Who are the officers and directors of SULAM INC?
- The 990 for the year ended June 30, 2025 lists 16 people; 2 received compensation from the organization, the highest $200,000 (Lianne Heller, Director).
- How much revenue does SULAM INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,690,257, expenses of $2,744,846 and total assets of $1,372,512 at year end.
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