2025-07-14T12:18:54-05:00 2024-08-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-09-01 222942402 SINAI SPECIAL NEEDS INSTITUTE INC SINA 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 RABBI MARK KARASICK CHAIRMAN 2018331134 2025-07-14 1 1 MELISSA MODELSON P01603524 9143818900 2025-07-10 2023 2025-03-06 01:10:19Z RABBI MARK KARASICK 240 FRISCH COURT 100 PARAMUS NJ 07652 32680772 0 X WWW.SINAISCHOOLS.ORG X 1983 NJ SPECIAL EDUCATION. SEE PAGE 2. SEE SCHEDULE O FOR INFORMATION IMPACTING PRIOR VS CURRENT YEAR. 17 15 277 50 0 0 3884501 2213430 20657211 17798386 142240 471493 -244570 5569 24439382 20488878 5245423 3840120 0 0 13539205 12375905 0 0 379715 2069476 1948551 20854104 18164576 3585278 2324302 25246917 30566847 2816001 5956226 22430916 24610621 X SINAI OPERATES MULTIPLE ELEMENTARY SCHOOLS AND HIGH SCHOOLS FOR INDIVIDUALS WITH A WIDE RANGE OF LEARNING AND DEVELOPMENTAL DISABILITIES, AS WELL AS OTHER SPECIAL NEEDS. EACH OF SINAI'S SCHOOLS IS INTEGRATED WITHIN A REGULAR EDUCATION JEWISH DAY SCHOOL OR HIGH SCHOOL. ACCREDITED BY MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS, SINAI 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 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. SINAI ALSO OPERATES A GROUP RESIDENCE FOR MEN WITH DEVELOPMENTAL DISABILITIES. AS PART OF ITS SERVICES, SINAI OFFERS A RANGE OF SUPPORT TO PARENTS SEEKING TO ACCESS THEIR RIGHTS UNDER LAWS APPLICABLE TO CHILDREN WITH DISABILITIES. 0 0 16533505 3840120 17798386 SINAI OPERATES MULTIPLE ELEMENTARY SCHOOLS AND HIGH SCHOOLS FOR INDIVIDUALS WITH A WIDE RANGE OF LEARNING AND DEVELOPMENTAL DISABILITIES, AS WELL AS OTHER SPECIAL NEEDS. EACH OF SINAI'S SCHOOLS IS INTEGRATED WITHIN A REGULAR EDUCATION JEWISH DAY SCHOOL OR HIGH SCHOOL. ACCREDITED BY MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS, SINAI 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 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. SEE SCHEDULE O FOR MORE INFORMATION IMPACTING CURRENT YEAR VS PRIOR YEAR.SINAI ALSO OPERATES A GROUP RESIDENCE FOR MEN WITH DEVELOPMENTAL DISABILITIES. AS PART OF ITS SERVICES, SINAI 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 OPERATED AT SAR ACADEMY WERE TRANSFERRED TO SINAI SCHOOLS NEW YORK ("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 OPERATED AT YESHIVA OF CENTRAL QUEENS WERE TRANSFERRED TO SINAI SCHOOLS NEW YORK ("SINAI NY") THROUGH AN AMENDMENT AND EXTENSION OF THE PROVISIONAL CHARTER BY THE NYS BOARD OF REGERNTS. SINAI 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. HOWEVER, UNDER IRS RULES, SINAI 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 AT YESHIVA OF CENTRAL QUEENS WERE INCLUDED IN SINAI'S 990 LAST YEAR BUT DURING THE CURRENT YEAR ARE NOT INCLUDED IN SINAI'S 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 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 OPERATED AT SAR ACADEMY WERE MOVED FROM SINAI TO SINAI NY. THUS FOR THE CURRENT YEAR THERE ARE TWO SCHOOLS THAT ARE NO LONGER INCLUDED IN SINAI'S 990 BUT INSTEAD INCLUDED IN SINAI NY'S 990. THE INFORMATION BELOW IS A COMPARISON OF:(1) THE TOTAL REVENUE OF SINAI AND SINAI NY, THE TOTAL TUITION OF SINAI AND SINAI NY, AND THE TOTAL "GRANTS AND SIMILAR AMOUNTS" (I.E. FINANCIAL AID) OF SINAI AND SINAI NY RESULTING FROM ADDING THE AMOUNTS OF EACH OF THOSE ITEMS REFLECTED IN THE SEPARATE SINAI 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 990 FOR FISCAL YEAR ENDING AUGUST 31, 2024: FY2024 SINAI PLUS SINAI NY:TOTAL REVENUES: $28,714,660TOTAL TUTION: $26,024,168TOTAL GRANTS AND SIMILAR AMOUNTS: $5,422,280 FY2024 SINAI ONLY:TOTAL REVENUES: $20,488,878TOTAL TUTION: $17,798,386TOTAL GRANTS AND SIMILAR AMOUNTS: $3,840,120 THE SINAI NY EIN IS: 93-2930027 16533505 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 0 0 1 43 0 277 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 15 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 X DEBRA SIESSER DIRECTOR OF FINANCE 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 RABBI MARK KARASICK CHAIRMAN OF BOARD 10.00 0.00 X X 0 0 0 AVI VOGEL PRESIDENT 10.00 2.00 X X 0 0 0 DANIEL FEDERBUSH VICE PRESIDENT 10.00 0.00 X X 0 0 0 ESTHER LERER VICE PRESIDENT 10.00 0.00 X X 0 0 0 LEAH BIEN DIRECTOR THRU 06/2024 2.00 0.00 X 0 0 0 DOV BRANDSTATTER DIRECTOR 2.00 0.00 X 0 0 0 FRED COHEN DIRECTOR 5.00 2.00 X 0 0 0 RUVAN COHEN DIRECTOR 2.00 0.00 X 0 0 0 ED GERSTLEY DIRECTOR 5.00 0.00 X 0 0 0 ARTHUR GOLDBERG DIRECTOR 5.00 0.00 X 0 0 0 CAROL GRUNDMAN DIRECTOR 2.00 0.00 X 0 0 0 WILLIAM HOCHMAN DIRECTOR 5.00 0.00 X 0 0 0 MICAH KAUFMAN DIRECTOR 2.00 0.00 X 0 0 0 DR ELLIS MALOVANY DIRECTOR 2.00 0.00 X 0 0 0 DARA ORBACH DIRECTOR 2.00 0.00 X 0 0 0 GAIL RIEDER DIRECTOR THRU 11/2023 5.00 0.00 X 0 0 0 DAVID SHAPIRO DIRECTOR 5.00 0.00 X 0 0 0 TZVI SOLOMON DIRECTOR 5.00 0.00 X 0 0 0 MOSHE WEINBERGER DIRECTOR 5.00 2.00 X 0 0 0 SAMUEL FISHMAN MANAGING DIRECTOR 39.00 6.00 X 427180 0 12815 RABBI YISRAEL ROTHWACHS DEAN 39.00 6.00 X 151717 0 155153 ARIELLE SAPOSH ASST MANAGING DIRECTOR 39.00 6.00 X 222182 0 80848 DEBRA SIESSER DIRECTOR OF FINANCE 39.00 6.00 X 137893 0 48417 JUDI KARP PROGRAM DIRECTOR 40.00 0.00 X 160886 0 17549 ABIGAIL GROSS COMMUNICATIONS DIRECTOR THRU 03/2024 40.00 0.00 X 154232 0 34715 SOLANGE CAPTAN TUITION DIRECTOR 40.00 0.00 X 159518 0 57100 FRADA STONE PROGRAM DIRECTOR 40.00 0.00 X 150570 0 5193 GITTLE ROTHSCHILD PROGRAM DIRECTOR 40.00 0.00 X 144451 0 19094 1708629 0 430884 18 0 1 0 JOSEPH JACOBS ADVERTISING 821 DOWNING STREET TEANECK NJ 07666 ADVERTISING SERVICES 125284 1 2213430 159298 2213430 TUITION AND FEES 611600 17686988 17686988 STUDENT PROGRAMS 611710 111398 111398 17798386 408979 408979 27034 25847 1187 1187 1187 12228561 12166047 62514 62514 62514 4382 0 4382 4382 20488878 17798386 0 477062 11500 11500 3828620 3828620 860012 472513 258597 128902 82888 82888 8925416 8393551 474174 57691 202051 192193 9343 515 1515275 1428471 71329 15475 790263 717356 57208 15699 5041 5041 89268 89268 177700 150487 27213 44451 27259 6537 10655 284197 125352 120172 38673 44936 23690 10623 10623 613375 571053 21161 21161 167 167 41524 28737 12787 10786 10786 128913 128913 EDUCATIONAL EXPENSES 288105 281981 2949 3175 ANNUAL CAMPAIGN EXPENSE 77146 77146 REPAIRS AND MAINTENANCE 49652 47689 1963 BAD DEBT EXPENSE 42978 42978 50312 10299 40013 18164576 16533505 1251356 379715 569305 1507617 6890864 4934392 944030 419254 11083622 6119293 98763 162950 959670 363229 398755 238457 411977 160298 623519 7499630 3665167 9400184 25246917 30566847 168213 262468 25000 3150000 626707 851046 1996081 1692712 2816001 5956226 X 18051542 20367187 4379374 4243434 22430916 24610621 25246917 30566847 X 2324302 31995 4 -176596 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 418550 350 50391 0 469291 399059 2960 16531 0 418550 464962 3500 -44207 25196 399059 466151 7850 25196 34235 464962 460627 1280 34235 29991 466151 0.00000 0.95160 0.04840 0 0 120000 120000 159999 140315 19684 75626 75626 0 43130 22516 20614 160298 RIGHT OF USE ASSET - OPERATING LEASES 1691757 DUE TO RELATED PARTY 4111043 SECURITY DEPOSITS 26713 TORAHS 70671 OCCUPANCY DEPOSIT 3500000 9400184 OPERATING LEASE OBLIGATIONS 1692712 1692712 X 24026528 31995 6966690 6998685 17027843 3461035 3461035 20488878 21336132 6455995 6455995 14880137 3284439 3284439 18164576 PART V, LINE 4: SINAI'S ENDOWMENT CONSISTS OF THE ELAINE BALSAM SCHOLARSHIP FUND, AN INDIVIDUAL FUND ESTABLISHED FOR FINANCIAL AID AND SCHOLARSHIPS. PART X, LINE 2: SINAI RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT SINAI HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. SINAI IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO AUGUST 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO CONSOLIDATED & RELATED ENTITIES 6,940,843. RENTAL EXPENSES REPORTED ON PART VIII 25,847. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED ON PART IX, LINE 2 3,284,439. LOSS ON DISPOSAL OF PROPERTY REPORTED ON PART XI 176,596. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED & RELATED ENTITIES 6,430,148. RENTAL EXPENSES REPORTED ON PART VIII 25,847. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED ON PART IX, LINE 2 3,284,439. 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 RECORD NEWSPAPER. THE RECORD NEWSPAPER HAS A DISTRIBUTION AREA IN THE BERGEN AND PASSAIC COUNTIES OF NEW JERSEY. 1 HOLY NAME MEDICAL CENTER 718 TEANECK ROAD TEANECK NJ 07666 221487322 501(C)(3) 11500 0 PROGRAM SUPPORT 1 0 FINANCIAL AID 126 3284439 LEGAL EXPENSES, PARENT SUPPORT 52 544181 PART I, LINE 2: SINAI 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. SINAI MONITORS DONATIONS TO OTHER ORGANIZATIONS TO ENSURE THE FUNDS PROVIDED ARE CONSISTENT WITH THE AMOUNTS AND TIMING ON THE DONATION LETTER. X 1 1 X X 0 0 0 0 0 0 0 0 0 SAMUEL FISHMAN MANAGING DIRECTOR 427180 0 0 0 0 0 12815 0 0 0 439995 0 0 0 RABBI YISRAEL ROTHWACHS DEAN 151717 0 0 0 0 0 5111 0 150042 0 306870 0 0 0 ARIELLE SAPOSH ASST MANAGING DIRECTOR 222182 0 0 0 0 0 6718 0 74130 0 303030 0 0 0 SOLANGE CAPTAN TUITION DIRECTOR 159518 0 0 0 0 0 4874 0 52226 0 216618 0 0 0 ABIGAIL GROSS COMMUNICATIONS DIRECTOR THRU 03/2024 154232 0 0 0 0 0 5364 0 29351 0 188947 0 0 0 DEBRA SIESSER DIRECTOR OF FINANCE 137893 0 0 0 0 0 4137 0 44280 0 186310 0 0 0 JUDI KARP PROGRAM DIRECTOR 160886 0 0 0 0 0 5038 0 12511 0 178435 0 0 0 GITTLE ROTHSCHILD PROGRAM DIRECTOR 144451 0 0 0 0 0 4334 0 14760 0 163545 0 0 0 FRADA STONE PROGRAM DIRECTOR 150570 0 0 0 0 0 4537 0 656 0 155763 0 0 0 PART I, LINE 1A THE FOLLOWING INDIVIDUALS RECEIVED A PARSONAGE ALLOWANCE WHICH WAS TREATED AS A NONTAXABLE BENEFIT: - YISRAEL ROTHWACHS, $64,500 28000 FINANCIAL AID TUITION ASSISTANCE LYN COHEN WIFE OF BOARD MEMBER 82888 EMPLOYMENT 0 X 5 159298 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN MARCH 2024. THE GOVERNING DOCUMENT WAS COMPLETELY RESTATED TO BE IN COMPLIANCE WITH MODERN RULES AND REQUIREMENTS. SIGNIFICANT CHANGES INCLUDE: 1. CHANGED PURPOSE OF THE ORGANIZATION TO INCLUDE (A) CONDUCT OTHER PROGRAMS FOR INDIVIDUALS WITH SPECIAL NEEDS AND (B) OFFER SUPPORT TO PARENTS SEEKING TO ACCESS THEIR RIGHTS UNDER LAWS APPLICABLE TO CHILDREN WITH DISABILITIES. 2. REMOVED MINIMUM AND MAXIMUM BOARD SIZE LIMITS ON THE BOARD OF DIRECTORS. 3. REMOVED THE MAXMIMUM COMMITTEE SIZE LIMIT FOR THE GOVERNANCE/NOMINATING COMMITTEE. 4. REMOVED "EXECUTIVE VICE PRESIDENT" FROM OFFICER POSITIONS 5. ADDED A SECTION ON THE DEAN, MANAGING DIRECTOR, AND ASSOCIATE MANAGING DIRECTOR OFFICER POSITIONS. 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. REDACTED 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 EACH DIRECTOR AND OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 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 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 ALSO 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 XI, LINE 9: LOSS ON DISPOSAL OF PROPERTY -176,596. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SINAI SCHOOLS NEW YORK 240 FRISCH COURT PARAMUS NJ 07652 932930027 EDUCATIONAL SCHOOL NY 501(C)(3) LINE 2 SINAI SPECIAL NEEDS INSTITUTE INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 SINAI SCHOOLS NEW YORK Q 2563647 BOOK VALUE