Sulam INC FY2020 filing

Tax-deductible

Rockville, MD501(c)(3)Human ServicesEIN 52-2105076Revenue $2.4M in FY2020

On file with the IRSsulam.org13300 Arctic Ave, 20853-3012 · Rockville, MDTax-exempt since Aug 1999Publicly supported charity — 170(b)(1)(A)(vi)

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To ensure a high quality education to all children in the Greater Washington area irrespective of learning differences.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$199K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $146K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$199K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $457K
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$381K
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
Spent
$2.5M
To programs
88%
Net assets
$255K
By yearFY2020–FY2025
Revenue
$2.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$2.5M
FY2022$2.5M
FY2023$3.3M
FY2024$2.4M
FY2025$2.7M
Expenses
$2.5M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.5M
FY2021$2.3M
FY2022$2.3M
FY2023$2.3M
FY2024$2.6M
FY2025$2.7M
Net assets
$255K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$255K
FY2021$423K
FY2022$582K
FY2023$1.6M
FY2024$1.3M
FY2025$1.3M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $2.2M Management & general 4% · $113K Fundraising 8% · $194K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $199K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$156,700Pt VII · Sec A
Financial Director
$42,420Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A

Lianne Heller’s $200K as Director is at the 90th percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lianne Heller$200,000$200,000$185,902$167,500$160,000$156,700
Debra Drang—$155,786$145,320———
Marilyn Lifschitz$102,000$100,000$52,481$51,752$51,240$42,420

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides quality education for all children in the Greater Washington area, regardless of learning differences.

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Provided by the organization

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1 program · $2.2M · in their own filed words · FY2019
01

Using a progressive, multi-disciplinary team approach, Sulam provides educational and social - emotional support for its students in Kindergarten through 12th grade, in an inclusive school environment.

$2.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 18 funders →
Grants paid · 6 grants · $2.9M · 2019–2024
Unitemized GrantFY2024$535,747
Unitemized GrantFY2023$365,940
Unitemized GrantFY2022$374,452
Unitemized GrantFY2021$524,690
Unitemized GrantFY2020$555,710
Unitemized GrantFY2019$582,050

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$511K
Other incomeLn 4–11$333K
Money outPt IX
$2.5M
Ln 25
Programscol B$2.2M
Managementcol C$113K
Fundraisingcol D$194K
Owns and owesPt X
$255K
net assets · Ln 32
Cash and savingsLn 1–2$469K
Total assetsLn 16$636K
LiabilitiesLn 26$381K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$511K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$3K
Other incomeLn 4–11$333K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$176K
SavingsLn 2$293K
Cash and savings togetherLn 1–2$469K
InvestmentsLn 11–13$5K
Total assetsLn 16$636K
LiabilitiesLn 26$381K
Net assetsLn 32$255K
OperationsPt I, VI
EmployeesI 553
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$323K$469K
InvestmentsLn 11–13$5K$5K
Total assetsLn 16$502K$636K
LiabilitiesLn 26$104K$381K
Net assetsLn 32$398K$255K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$582K$582K
Pay of current officers, directors and key staffLn 5$199K$170K$10K$19K
Other salaries and wagesLn 7$1.2M$1.0M$59K$114K
Other employee benefitsLn 9$44K$38K$2K$4K
Payroll taxesLn 10$109K$93K$5K$10K
Accounting feesLn 11c$12K$10K$550$2K
Other fees for servicesLn 11g$165K$130K$7K$27K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$13K$11K$640$1K
OccupancyLn 16$121K$104K$6K$12K
TravelLn 17$649$555$32$62
Conferences, conventions and meetingsLn 19$5K$2K$3K
Depreciation, depletion and amortizationLn 22$882$755$43$84
InsuranceLn 23$7K$6K$350$679
Other expenses (24a–d)Ln 24$37K$14K$22K$787
Total functional expensesLn 25$2.5M$2.2M$113K$194K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.7M$2.7M−$55K$1.3M 990 PDF
FY2024 $2.4M$2.6M−$232K$1.3M 990 PDF
FY2023 $3.3M$2.3M$977K$1.6M 990 PDF
FY2022 $2.5M$2.3M$160K$582K 990 PDF
FY2021 $2.5M$2.3M$168K$423K 990 PDF
FY2020 Viewing $2.4M$2.5M−$143K$255K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,369,035 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $469,813$511,121
I-9 Program service revenuePrior year $1,407,493$1,522,663
I-10 Investment incomePrior year $1,278$2,689
I-11 Other revenuePrior year $513,841$332,562
I-12 Total revenuePrior year $2,392,425$2,369,035
I-13 Grants and similar amounts paidPrior year $517,248$582,050
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,601,002$1,557,020
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $236,348$373,160
I-18 Total expensesPrior year $2,354,598$2,512,230
I-19 Revenue less expensesPrior year $37,827−$143,195
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,369,035 across 7 lines filed
VIII-1f All other contributions, gifts and grants$511,121
VIII-1h Total contributions, gifts and grants$511,121
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,522,663$1,522,663
VIII-3 Investment incomeExcluded from tax $2,689$2,689
VIII-8 Net income from fundraising eventsExcluded from tax $327,209$327,209
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,353$5,353
VIII-12 Total revenueRelated to mission $1,528,016 · Unrelated business $0 · Excluded from tax $329,898$2,369,035
Part IX · Statement of functional expenses $2,512,230 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $582,050$582,050
IX-5 Pay of current officers, directors and key staffPrograms $170,447 · Management $9,757 · Fundraising $18,916$199,120
IX-7 Other salaries and wagesPrograms $1,031,179 · Management $59,028 · Fundraising $114,442$1,204,649
IX-9 Other employee benefitsPrograms $37,946 · Management $2,172 · Fundraising $4,212$44,330
IX-10 Payroll taxesPrograms $93,237 · Management $5,337 · Fundraising $10,347$108,921
IX-11c Accounting feesPrograms $9,610 · Management $550 · Fundraising $1,996$12,156
IX-11g Other fees for servicesPrograms $130,084 · Management $7,447 · Fundraising $27,022$164,553
IX-12 Advertising and promotionPrograms $11,359$11,359
IX-13 Office expensesPrograms $11,181 · Management $640 · Fundraising $1,241$13,062
IX-16 OccupancyPrograms $103,817 · Management $5,943 · Fundraising $11,522$121,282
IX-17 TravelPrograms $555 · Management $32 · Fundraising $62$649
IX-19 Conferences, conventions and meetingsPrograms $2,331 · Fundraising $3,000$5,331
IX-22 Depreciation, depletion and amortizationPrograms $755 · Management $43 · Fundraising $84$882
IX-23 InsurancePrograms $6,118 · Management $350 · Fundraising $679$7,147
IX-24 Other expenses (24a–d)Programs $14,394 · Management $21,558 · Fundraising $787$36,739
IX-25 Total functional expensesPrograms $2,205,063 · Management $112,857 · Fundraising $194,310$2,512,230
Part X · Balance sheet $635,724 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $61,180$175,686
X-2 Savings and temporary cash investmentsStart of year $261,448$293,472
X-3 Pledges and grants receivableStart of year $144,194$108,154
X-4 Accounts receivableStart of year $29,614$40,380
X-9 Prepaid expenses and deferred charges$13,032
X-12 Other securitiesStart of year $5,000$5,000
X-16 Total assetsStart of year $502,318$635,724
X-17 Accounts payable and accrued expensesStart of year $90,737$91,216
X-19 Deferred revenueStart of year $13,600$7,150
X-24 Unsecured notes and loans payable$282,572
X-26 Total liabilitiesStart of year $104,337$380,938
X-27 Net assets without donor restrictionsStart of year $397,981$254,786
X-32 Total net assets or fund balancesStart of year $397,981$254,786
X-33 Total liabilities and net assetsStart of year $502,318$635,724
Part XI · Reconciliation of net assets $254,786 net assets at year end
XI-1 Total revenue$2,369,035
XI-2 Total expenses$2,512,230
XI-3 Revenue less expenses−$143,195
XI-4 Net assets at start of year$397,981
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$254,786

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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