2025-07-14T13:11:10-05:00 2024-08-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-09-01 932930027 SINAI SCHOOLS NEW YORK SINA 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 RABBI YISRAEL ROTHWACHS DEAN AND PRESIDENT 2018331134 2025-07-14 1 1 MELISSA MODELSON P01603524 9143818900 2025-07-10 2023 2025-03-06 01:10:19Z RABBI YISRAEL ROTHWACHS 240 FRISCH COURT 100 PARAMUS NJ 07652 8225782 0 X WWW.SINAISCHOOLS.ORG X 2023 NY SPECIAL ED. AFFILIATED WITH/ MANAGED BY SINAI SCHOOLS (SINAI, SPECIAL NEEDS INSTITUTE INC) SEE P2 6 3 0 5 0 0 0 0 3463725 8225782 0 0 0 0 3463725 8225782 814633 1582160 0 0 0 0 0 0 4396 2795863 6132927 3610496 7715087 -146771 510695 1585508 4890365 1732279 4526445 -146771 363920 X SINAI, SPECIAL NEEDS INSTITUTE, INC. (DBA "SINAI SCHOOLS") IS THE SOLE MEMBER OF SINAI SCHOOLS NEW YORK ("SINAI NY") AND MANAGES SINAI NY UNDER A MANGAGEMENT AGREEMENT. (SEE SCHEDULE O) 0 0 7197839 1582160 8225782 SINAI NY OPERATES ELEMENTARY SCHOOLS FOR INDIVIDUALS WITH A WIDE RANGE OF LEARNING AND DEVELOPMENTAL DISABILITIES, AS WELL AS OTHER SPECIAL NEEDS. SCHOOLS ARE INTEGRATED WITHIN A REGULAR EDUCATION JEWISH DAY SCHOOL. ACCREDITED BY MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS, SINAI NY FOCUSES ON MAXIMIZING EACH STUDENT'S ACADEMIC, EMOTIONAL, AND SOCIAL POTENTIAL, WHILE DEVELOPING A STRONG KNOWLEDGE AND LOVE OF HIS OR HER TRADITIONAL JEWISH HERITAGE. SINAI NY TEACHES ITS STUDENTS SKILLS THAT PROMOTE SUCCESS IN MAINSTREAM ACADEMIC, SOCIAL AND VOCATIONAL SETTINGS, AND EMPOWERS THEM TO BECOME PRODUCTIVE AND CONFIDENT MEMBERS OF THE COMMUNITY. AS PART OF ITS SERVICES, SINAI NY OFFERS A RANGE OF SUPPORT TO PARENTS SEEKING TO ACCESS THEIR RIGHTS UNDER LAWS APPLICABLE TO CHILDREN WITH DISABILITIES.AS OF SEPTEMBER 13, 2022, THE OPERATIONS OF THE SCHOOL THAT SINAI SCHOOLS OPERATED AT SAR ACADEMY WERE TRANSFERRED TO SINAI NY, WHICH WAS GRANTED A PROVISIONAL CHARTER BY THE NYS BOARD OF REGENTS. AS OF OCTOBER 17, 2023, THE OPERATIONS OF THE SCHOOL THAT SINAI SCHOOLS OPERATED AT YESHIVA OF CENTRAL QUEENS WERE TRANSFERRED TO SINAI NY THROUGH AN AMENDMENT AND EXTENSION OF THE PROVISIONAL CHARTER BY THE NYS BOARD OF REGERNTS. SINAI SCHOOLS IS THE SOLE MEMBER OF SINAI NY AND, UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, SINAI NY IS INCLUDED WITHIN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF SINAI SCHOOLS. HOWEVER, UNDER IRS RULES, SINAI SCHOOLS AND SINAI NY ARE REQUIRED TO FILE SEPARATE 990S. THE PRIOR YEAR-TO-CURRENT YEAR COMPARATIVE INFORMATION IN THIS 990 IS IMPACTED BECAUSE THE ASSETS, LIABILITIES AND RESULTS OF OPERATIONS OF THE SCHOOL OPERATED BY SINAI SCHOOLS AT YESHIVA OF CENTRAL QUEENS WERE INCLUDED IN SINAI SCHOOLS' 990 LAST YEAR BUT DURING THE CURRENT YEAR ARE NOT INCLUDED IN SINAI SCHOOLS' 990 AND INSTEAD ARE INCLUDED IN SINAI NY'S 990. SIMILARLY, IN LAST YEAR'S 990, THE ASSETS, LIABILITIES AND RESULTS OF OPERATIONS OF SINAI SCHOOLS FOR THE YEAR ENDED AUGUST 31, 2023 COMPARED TO THE YEAR ENDED AUGUST 31, 2022 WERE IMPACTED BECAUSE IN THE YEAR ENDED AUGUST 31, 2023 THE ASSETS, LIABILITIES AND RESULTS OF OPERATIONS OF THE SCHOOL THAT SINAI SCHOOLS OPERATED AT SAR ACADEMY WERE MOVED FROM SINAI SCHOOLS TO SINAI NY. THUS FOR THE CURRENT YEAR THERE ARE TWO SCHOOLS THAT ARE NO LONGER INCLUDED IN SINAI SCHOOLS' 990 BUT INSTEAD INCLUDED IN SINAI NY'S 990. THE INFORMATION BELOW IS A COMPARISON OF:(1) THE TOTAL REVENUE OF SINAI SCHOOLS AND SINAI NY, THE TOTAL TUITION OF SINAI SCHOOLS AND SINAI NY, AND THE TOTAL "GRANTS AND SIMILAR AMOUNTS" (I.E. FINANCIAL AID) OF SINAI SCHOOLS AND SINAI NY RESULTING FROM ADDING THE AMOUNTS OF EACH OF THOSE ITEMS REFLECTED IN THE SEPARATE SINAI SCHOOLS AND SINAI NY 990S FOR FISCAL YEAR ENDING AUGUST 31, 2024, AND(2) THE TOTAL REVENUE, TUITION AND GRANTS AND OTHER INFORMATION REFLECTED IN THE SINAI SCHOOLS 990 FOR FISCAL YEAR ENDING AUGUST 31, 2024: FY2024 SINAI SCHOOLS PLUS SINAI NY:TOTAL REVENUES: $28,714,660TOTAL TUTION: $26,024,168TOTAL GRANTS AND SIMILAR AMOUNTS: $5,422,280 FY2024 SINAI SCHOOLS ONLY:TOTAL REVENUES: $20,488,878TOTAL TUTION: $17,798,386TOTAL GRANTS AND SIMILAR AMOUNTS: $3,840,120 THE SINAI SCHOOLS EIN IS: 22-2942402 7197839 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 1 0 0 1 1 0 1 0 0 0 1 1 1 1 1 0 0 0 0 X X DEBRA SIESSER DIRECTOR OF FINANCE 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 X RABBI YISRAEL ROTHWACHS PRESIDENT - SEE SCHEDULE O 6.00 39.00 X X 0 151717 155153 AVI VOGEL PRESIDENT 2.00 10.00 X X 0 0 0 ARIELLE SAPOSH VP AND SECRETARY - SEE SCHEDULE O 6.00 39.00 X X 0 222182 80848 DEBRA SIESSER TREASURER - SEE SCHEDULE O 6.00 39.00 X X 0 137893 48417 MOSHE WEINBERGER TRUSTEE 2.00 5.00 X 0 0 0 FRED COHEN TRUSTEE 2.00 5.00 X 0 0 0 SAMUEL FISHMAN MANAGING DIRECTOR - SEE SCHEDULE O 6.00 39.00 X 0 427180 12815 0 938972 297233 0 0 1 0 0 TUITION AND FEES 611600 8207625 8207625 STUDENT PROGRAMS 611710 18157 18157 8225782 8225782 8225782 0 0 1582160 1582160 2279 2279 10960 10960 448241 442112 6129 20002 15693 4309 92259 88680 3492 87 35931 32261 3670 376008 343341 32667 800 800 9360 8893 467 14933 14933 55243 38670 16573 ALLOCATED SALARIES AND 5036373 4609015 427358 STUDENT EXPENSES 19035 19035 BAD DEBT EXPENSE 9257 9257 REPAIRS AND MAINTENANCE 2246 2246 7715087 7197839 512852 4396 1575771 4831264 120384 61283 9737 59101 1585508 4890365 0 219 184883 415183 1547396 4111043 1732279 4526445 X -146771 363920 0 0 -146771 363920 1585508 4890365 510695 -4 0 X 0 1 X 0 0 X 120384 61283 59101 59101 DUE TO RELATED PARTY 4111043 4111043 X 24026528 17085685 17085685 6940843 1284939 1284939 8225782 21336132 14905984 14905984 6430148 1284939 1284939 7715087 PART X, LINE 2: SINAI NY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT SINAI NY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. ALL YEARS SINCE INCEPTION REMAIN OPEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITY 17,085,685. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSED TO PART IX, LINE 2 1,284,939. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITY 14,905,984. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSED TO PART IX, LINE 2 1,284,939. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY WAS PUBLISHED IN THE NY DAILY NEWS. THE RECORD NEWSPAPER HAS A DISTRIBUTION AREA IN NEW YORK AND THE TRI-STATE AREA. 1 FINANCIAL AID 48 1284939 LEGAL EXPENSES, PARENT SUPPORT 39 297221 PART I, LINE 2: SINAI NY MAINTAINS CONTRACTS WITH PARENTS NOTING TUITION. FINANCIAL ASSISTANCE, IF ANY, IS BASED ON FINANCIAL NEED AND IS MONITORED ON A CASE TO CASE BASIS BY A COMMITTEE. 0 0 0 0 0 0 0 0 0 SAMUEL FISHMAN MANAGING DIRECTOR - SEE SCHEDULE O 0 427180 0 0 0 0 0 12815 0 0 0 439995 0 0 RABBI YISRAEL ROTHWACHS PRESIDENT - SEE SCHEDULE O 0 151717 0 0 0 0 0 5111 0 150042 0 306870 0 0 ARIELLE SAPOSH VP AND SECRETARY - SEE SCHEDULE O 0 222182 0 0 0 0 0 6718 0 74130 0 303030 0 0 DEBRA SIESSER TREASURER - SEE SCHEDULE O 0 137893 0 0 0 0 0 4137 0 44280 0 186310 0 0 PART I, LINE 3 THE COMPENSATION LISTED IN THIS 990 FOR THE MANAGING DIRECTOR, THE DEAN, THE ASSOCIATE MANAGING DIRECTOR AND THE DIRECTOR OF FINANCE IS TOTAL COMPENSATION PAID TO SUCH PERSONS BY SINAI SCHOOLS FOR SERVICES TO SINAI SCHOOLS. NONE OF THESE INDIVIDUALS RECEIVES ANY COMPENSATION FROM SINAI NY. SINAI SCHOOLS PROVIDES SERVICES OF THESE INDIVIDUALS TO SINAI NY UNDER A MANAGEMENT AGREEMENT BETWEEN SINAI SCHOOLS AND SINAI NY. COMPENSATION OF THE DEAN AND MANAGING DIRECTOR IS DETERMINED BY A COMPENSATION COMMITTEE COMPRISED OF THE CHAIRMAN OF THE BOARD AND THE PRESIDENT. COMPENSATION IS SET FOR MULTIPLE YEARS. THE COMPENSATION REVIEW FOR THE DEAN TOOK PLACE IN 2022 FOR THE FISCAL YEARS BEGINNING SEPTEMBER 1, 2022 AND THE 4 YEARS THEREAFTER (A TOTAL OF 5 YEARS). THE COMPENSATION REVIEW FOR THE MANAGING DIRECTOR LAST TOOK PLACE IN 2021 FOR THE FISCAL YEARS BEGINNING SEPTEMBER 1, 2021 AND SET FOR THE 5 YEARS THEREAFTER. THE COMPENSATION FOR THE ASSOCIATE MANAGING DIRECTOR IS SET BY THE MANAGING DIRECTOR. THE COMPENSATION FOR THE DIRECTOR OF FINANCE IS SET BY THE ASSOCIATE MANAGING DIRECTOR AND MANAGING DIRECTOR. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN EMAILS AND MEMORANDUMS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: SINAI NY OPERATES ELEMENTARY SCHOOLS IN NY FOR INDIVIDUALS WITH A WIDE RANGE OF LEARNING AND DEVELOPMENTAL DISABILITIES, AS WELL AS OTHER SPECIAL NEEDS. SCHOOLS ARE INTEGRATED WITHIN A REGULAR EDUCATION JEWISH DAY SCHOOL. ACCREDITED BY MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS, SINAI NY FOCUSES ON MAXIMIZING EACH STUDENT'S ACADEMIC, EMOTIONAL, AND SOCIAL POTENTIAL, WHILE DEVELOPING A STRONG KNOWLEDGE AND LOVE OF HIS OR HER TRADITIONAL JEWISH HERITAGE. SINAI NY TEACHES ITS STUDENTS SKILLS THAT PROMOTE SUCCESS IN MAINSTREAM ACADEMIC, SOCIAL AND VOCATIONAL SETTINGS, AND EMPOWERS THEM TO BECOME PRODUCTIVE AND CONFIDENT MEMBERS OF THE COMMUNITY. AS PART OF ITS SERVICES, SINAI NY OFFERS A RANGE OF SUPPORT TO PARENTS SEEKING TO ACCESS THEIR RIGHTS UNDER LAWS APPLICABLE TO CHILDREN WITH DISABILITIES. FORM 990, PART VI, SECTION A, LINE 3 PURSUANT TO THE FINANCIAL MANAGEMENT AND GENERAL SERVICES AGREEMENT, SINAI, SPECIAL NEEDS INSTITUTE, INC., A RELATED ORGANIZATION, HANDLES ALL THE ADMINISTRATIVE SERVICES FOR SINAI NY INCLUDING PROGRAM, FINANCIAL, MANAGEMENT, FUNDRAISING AND GENERAL SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS ONE SOLE MEMBER, SINAI, SPECIAL NEEDS INSTITUTE, INC., A NEW JERSEY NOT-FOR-PROFIT CORPORATION. SINAI, SPECIAL NEEDS INSTITUTE, INC. MANAGES THE OPERATIONS OF SINAI NY UNDER A MANAGEMENT AGREEMENT. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER, SINAI, SPECIAL NEEDS INSTITUTE, INC. HAS THE EXCLUSIVE POWER TO ELECT THE MEMBERS OF SINAI NY'S BOARD. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, A COPY IS REVIEWED BY THE DIRECTOR OF FINANCE AND THE MANAGING DIRECTOR OF THE RELATED ORGANIZATION, SINAI SCHOOLS. COPIES ARE ELECTRONICALLY SENT TO THE ENTIRE BOARD FOR THEIR REVIEW. ANY ISSUES ARE DIRECTED TO THE MANAGING DIRECTOR OR ANY MEMBER OF THE EXECUTIVE COMMITTEE, WHO DIRECT THOSE ISSUES TO THE ACCOUNTING FIRM WHO PREPARED THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO A COVERED PERSON'S INITIAL ELECTION TO THE BOARD, HIRING, OR ENGAGEMENT, AND ANNUALLY THEREAFTER, EACH COVERED PERSON SHALL SIGN A STATEMENT: (A) WHEREBY SUCH COVERED PERSON IDENTIFIES, TO THE BEST OF THEIR KNOWLEDGE, ANY ENTITY OF WHICH SUCH COVERED PERSON IS AN OFFICER, TRUSTEE, DIRECTOR, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR PARTNER), OR EMPLOYEE, AND WITH WHICH THE CORPORATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE CORPORATION IS A PARTICIPANT AND IN WHICH THE COVERED PERSON MIGHT HAVE A CONFLICT OF INTEREST; AND (B) WHICH AFFIRMS SUCH COVERED PERSON: (A) HAS RECEIVED A COPY OF THE POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY. THE BOARD SHALL REVIEW ALL INFORMATION SUPPLIED BY THE COVERED PERSON, AND SHALL REQUEST ANY ADDITIONAL INFORMATION THAT IT DEEMS APPROPRIATE. IF REQUESTED BY THE BOARD, THE COVERED PERSON MAY PRESENT INFORMATION REGARDING THE CONFLICT OF INTEREST TO THE BOARD, BUT SHALL BE PROHIBITED FROM ATTEMPTING TO IMPROPERLY INFLUENCE ANY DELIBERATION OR VOTING REGARDING THE MATTER. THE COVERED PERSON MUST LEAVE THE MEETING DURING THE DISCUSSION OF AND VOTE ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART VII, SECTION A: THE INDIVIDUALS LISTED IN PART VII OF THE RETURN ARE PAID BY THE RELATED ORGANIZATION, SINAI SCHOOLS. THE FULL COMPENSATION PAID BY SINAI SCHOOLS TO THESE INDIVIDUALS IS LISTED BELOW FOR SERVICES TO SINAI SCHOOLS. NONE OF THESE INDIVIDUALS RECEIVES ANY COMPENSATION FROM SINAI NY. SINAI SCHOOLS PROVIDES SERVICES OF THESE INDIVIDUALS TO SINAI NY UNDER A MANAGEMENT AGREEMENT BETWEEN SINAI SCHOOLS AND SINAI NY. A PORTION OF THEIR SALARIES PAID BY SINAI SCHOOLS IS ALLOCATED TO THE FILING ORGANIZATION BASED ON THE TIME SPENT ON MATTERS RELATING TO SINAI NY. NO ONE LISTED IN PART VII OF THE RETURN IS BEING PAID IN THE ROLE AS A BOARD MEMBER. THE INDIVIDUALS RECEIVING COMPENSATION FROM THE RELATED ORGANIZATION ARE LISTED BELOW WITH THEIR TILES AS IT RELATES TO THEIR EMPLOYMENT AT THE RELATED ORGANIZATION: 1. SAMUEL FISHMAN, MANAGING DIRECTOR 2. RABBI YISRAEL ROTHWACHS, DEAN 3. ARIELLE SAPOSH, ASSISTANT MANAGING DIRECTOR AND COUNSEL 4. DEBRA SIESSER, DIRECTOR OF FINANCE SINAI SPECIAL NEEDS INSTITUTE INC 240 FRISCH COURT PARAMUS NJ 07652 222942402 EDUCATIONAL SCHOOL NJ 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0