Sulam Inc (EIN 522105076) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1998

Legal Domicile

Principal Officer

Arnold Sherman

Phone

3013481323

Tax Period

2024-07-01 to 2025-06-30

Sulam Inc, founded in 1998, is a community nonprofit in the Human Services sector that reported $2.7M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $439,634

Program Service Revenue $1,908,568

Investment Income $18,436

Other Revenue $323,619

TOTAL REVENUE $2,690,257

Expense Breakdown

Grants Paid $535,747

Salaries & Benefits $2,006,881

Fundraising Expenses $283,662

Program Expenses $2,214,599

Other Expenses $202,218

TOTAL EXPENSES $2,744,846

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,690,257	$2,353,901	+0.1%
Expenses	$2,744,846	$2,585,587	+0.1%
Net Income	$-54,589	$-231,686	-0.8%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$302,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lianne Heller	Director	40.00	Officer	$200,000	$0	$200,000
Marilyn Lifschitz	Financial Director	32.00	Officer	$102,000	$0	$102,000
Ellen Coren	Member at Large	1.00	Director	$0	$0	$0
Seth Kaplan	Member at Large	1.00	Director	$0	$0	$0
Jeff Kupfer	Member at Large	1.00	Director	$0	$0	$0
Lee Oppenheim	Member at Large	1.00	Director	$0	$0	$0
Naomi Baum	Member at Large	1.00	Director	$0	$0	$0
Jana Zaslow Henesch	Member at Large	1.00	Director	$0	$0	$0
Lenore England	Member at Large	1.00	Director	$0	$0	$0
Jeff Cohen	Member at Large	1.00	Director	$0	$0	$0
Sara Glashofer	Member at Large	1.00	Director	$0	$0	$0
Judah Lifschitz	Member at Large	1.00	Director	$0	$0	$0
Eddie Snyder	Treasurer	2.00	Officer Director	$0	$0	$0
Dena Feldman	Secretary	2.00	Officer Director	$0	$0	$0
Arnold Sherman	President	3.00	Officer Director	$0	$0	$0
Daphna Raskas	Vice President	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,690,257	$2,744,846	$1,372,512	$-54,589
2024	$2,353,901	$2,585,587	$1,444,222	$-231,686
2023	$3,263,319	$2,286,295	$1,660,325	$977,024
2022	$2,493,702	$2,334,147	$661,416	$159,555
2021	$2,488,600	$2,320,516	$784,333	$168,084
2020	$2,369,035	$2,512,230	$635,724	$-143,195
2019	$2,392,425	$2,354,598	$502,318	$37,827
2018	$2,459,365	$2,284,762	$471,226	$174,603

Sulam Inc