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.
80¢ of each $1 spent went to programs.
$219K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$219K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.3 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
$79K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
+0.2% vs prior year
Spent
$2.3M
To programs
80%
Net assets
$582K
By yearFY2020–FY2025
Revenue
$2.5M
FY2022+0.2%
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
$2.3M
FY2022▲ +0.6%
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
$582K
FY2022▲ +38%
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 FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

80 cents of each dollar spent went to programs.

Program services 80% · $1.9M Management & general 9% · $220K Fundraising 10% · $239K

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

15 people listed on the 990; $219K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$167,500Pt VII · Sec A
Financial Director
$51,752Pt VII · Sec A
Member at Large
$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
Member at Large
$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 · $1.9M · in their own filed words · FY2021
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.

$1.9Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$710K
Other incomeLn 4–11$506K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.9M
Managementcol C$220K
Fundraisingcol D$239K
Owns and owesPt X
$582K
net assets · Ln 32
Cash and savingsLn 1–2$450K
Total assetsLn 16$661K
LiabilitiesLn 26$79K
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$710K
Government grantsLn 1e$273K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$361
Other incomeLn 4–11$506K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$70K
SavingsLn 2$379K
Cash and savings togetherLn 1–2$450K
Total assetsLn 16$661K
LiabilitiesLn 26$79K
Net assetsLn 32$582K
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 FY22End FY22
Cash and savingsLn 1–2$615K$450K
Total assetsLn 16$784K$661K
LiabilitiesLn 26$361K$79K
Net assetsLn 32$423K$582K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$525K$525K
Pay of current officers, directors and key staffLn 5$219K$171K$26K$22K
Other salaries and wagesLn 7$1.2M$938K$144K$120K
Other employee benefitsLn 9$3K$3K$410$342
Payroll taxesLn 10$106K$83K$13K$11K
Accounting feesLn 11c$12K$7K$1K$4K
Other fees for servicesLn 11g$10K$6K$935$3K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$27K$18K$3K$7K
OccupancyLn 16$120K$94K$14K$12K
TravelLn 17$521$406$63$52
Conferences, conventions and meetingsLn 19$59K$1K$57K
InsuranceLn 23$7K$5K$784$653
Other expenses (24a–d)Ln 24$32K$15K$16K$1K
Total functional expensesLn 25$2.3M$1.9M$220K$239K

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 Viewing $2.5M$2.3M$160K$582K 990 PDF
FY2021 $2.5M$2.3M$168K$423K 990 PDF
FY2020 $2.4M$2.5M−$143K$255K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $2,493,702 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $804,930$709,972
I-9 Program service revenuePrior year $1,303,032$1,277,175
I-10 Investment incomePrior year $838$361
I-11 Other revenuePrior year $379,800$506,194
I-12 Total revenuePrior year $2,488,600$2,493,702
I-13 Grants and similar amounts paidPrior year $555,710$524,690
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,450,779$1,530,739
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $314,027$278,718
I-18 Total expensesPrior year $2,320,516$2,334,147
I-19 Revenue less expensesPrior year $168,084$159,555
Part VI · Governance 13 of 13 board members independent, 2 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $2,493,702 across 8 lines filed
VIII-1e Government grants$272,572
VIII-1f All other contributions, gifts and grants$437,400
VIII-1h Total contributions, gifts and grants$709,972
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,277,175$1,277,175
VIII-3 Investment incomeExcluded from tax $361$361
VIII-8 Net income from fundraising eventsExcluded from tax $496,760$496,760
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,434$9,434
VIII-12 Total revenueRelated to mission $1,286,609 · Unrelated business $0 · Excluded from tax $497,121$2,493,702
Part IX · Statement of functional expenses $2,334,147 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $524,690$524,690
IX-5 Pay of current officers, directors and key staffPrograms $171,016 · Management $26,310 · Fundraising $21,925$219,251
IX-7 Other salaries and wagesPrograms $937,517 · Management $144,234 · Fundraising $120,195$1,201,946
IX-9 Other employee benefitsPrograms $2,669 · Management $410 · Fundraising $342$3,421
IX-10 Payroll taxesPrograms $82,774 · Management $12,735 · Fundraising $10,612$106,121
IX-11c Accounting feesPrograms $7,280 · Management $1,120 · Fundraising $4,022$12,422
IX-11g Other fees for servicesPrograms $6,075 · Management $935 · Fundraising $3,356$10,366
IX-12 Advertising and promotionPrograms $10,403$10,403
IX-13 Office expensesPrograms $17,576 · Management $2,704 · Fundraising $7,114$27,394
IX-16 OccupancyPrograms $93,600 · Management $14,400 · Fundraising $12,000$120,000
IX-17 TravelPrograms $406 · Management $63 · Fundraising $52$521
IX-19 Conferences, conventions and meetingsPrograms $1,394 · Fundraising $57,306$58,700
IX-23 InsurancePrograms $5,096 · Management $784 · Fundraising $653$6,533
IX-24 Other expenses (24a–d)Programs $14,783 · Management $16,416 · Fundraising $1,180$32,379
IX-25 Total functional expensesPrograms $1,875,279 · Management $220,111 · Fundraising $238,757$2,334,147
Part X · Balance sheet $661,416 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $43,699$70,188
X-2 Savings and temporary cash investmentsStart of year $570,835$379,446
X-3 Pledges and grants receivableStart of year $146,958$177,375
X-4 Accounts receivableStart of year $19,754$34,407
X-16 Total assetsStart of year $784,333$661,416
X-17 Accounts payable and accrued expensesStart of year $67,449$72,272
X-19 Deferred revenueStart of year $21,442$6,719
X-26 Total liabilitiesStart of year $361,463$78,991
X-27 Net assets without donor restrictionsStart of year $422,870$582,425
X-32 Total net assets or fund balancesStart of year $422,870$582,425
X-33 Total liabilities and net assetsStart of year $784,333$661,416
Part XI · Reconciliation of net assets $582,425 net assets at year end
XI-1 Total revenue$2,493,702
XI-2 Total expenses$2,334,147
XI-3 Revenue less expenses$159,555
XI-4 Net assets at start of year$422,870
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$582,425

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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