Totals
- Total revenue
- $8,248,200
- Total expenses
- $6,657,031
- Contributions and grants received
- $0
- Grants paid
- $600,144
- Program service revenue
- $8,248,200
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $4,369,596
- Total liabilities, end of year
- $2,414,507
- Net assets or fund balances, end of year
- $1,955,089
- Program services expenses (Part IX)
- $6,127,151
- Management and general expenses
- $524,455
- Fundraising expenses
- $5,425
- Program service expenses (Part III)
- $6,127,151
Program services were 92.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: TUITION AND FEES
total $8,248,200 · related or exempt $8,248,200
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $600,144 · program services $600,144
-
11b · Fees: legal
total $1,054 · management and general $1,054
-
11c · Fees: accounting
total $4,960 · management and general $4,960
-
11g · Fees: other
total $460,198 · program services $453,334 · management and general $6,864
-
12 · Advertising and promotion
total $41,364 · program services $35,939 · fundraising $5,425
-
13 · Office expenses
total $98,077 · program services $89,801 · management and general $8,276
-
14 · Information technology
total $32,785 · program services $25,352 · management and general $7,433
-
16 · Occupancy
total $267,481 · program services $231,115 · management and general $36,366
-
19 · Conferences, conventions and meetings
total $20,272 · program services $16,974 · management and general $3,298
-
22 · Depreciation, depletion and amortization
total $12,489 · program services $12,489
-
23 · Insurance
total $62,102 · program services $43,471 · management and general $18,631
-
24a · Other expenses: ALLOCATED SALARIES AND
total $4,972,774 · program services $4,586,445 · management and general $386,329
-
24b · Other expenses: BAD DEBT EXPENSE
total $51,244 · management and general $51,244
-
24c · Other expenses: STUDENT EXPENSES
total $31,392 · program services $31,392
-
24d · Other expenses: REPAIRS AND MAINTENANCE
total $695 · program services $695
Balance sheet
Part X, book values.
-
4 · Accounts receivable
beginning of year $4,831,264 · end of year $4,322,983
-
10a · Land, buildings and equipment: cost or other basis
$120,384
-
10b · Land, buildings and equipment: accumulated depreciation
$73,771
-
10c · Land, buildings and equipment, net
beginning of year $59,101 · end of year $46,613
-
17 · Accounts payable and accrued expenses
beginning of year $219 · end of year $20,075
-
19 · Deferred revenue
beginning of year $415,183 · end of year $445,702
-
25 · Other liabilities
beginning of year $4,111,043 · end of year $1,948,730
-
27 · Net assets without donor restrictions
beginning of year $363,920 · end of year $1,955,089
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
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)
Activities or mission (Part I)
SPECIAL ED. AFFILIATED WITH/ MANAGED BY SINAI SCHOOLS (SINAI, SPECIAL NEEDS INSTITUTE INC) SEE P2
-
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 SCHOOLS. 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.
Expenses $6,127,151 · Grants $600,144 · Revenue $8,248,200
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
RABBI YISRAEL ROTHWACHS
PRESIDENT AND DEAN - SEE SCHEDULE O
- Total calculated
- $308,470
- From this org
- $0
- From related orgs
- $147,282
- Other
- $161,188
- Hours/week
- 6 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $147,282 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $5,168 related
- Nontaxable benefits
- $0 + $156,020 related
- Filer's total
- $0 + $308,470 related
-
AVI VOGEL
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2 + 10 related
-
ARIELLE SAPOSH
VP AND SECRETARY - SEE SCHEDULE O
- Total calculated
- $306,707
- From this org
- $0
- From related orgs
- $166,823
- Other
- $139,884
- Hours/week
- 6 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $166,823 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $5,717 related
- Nontaxable benefits
- $0 + $134,167 related
- Filer's total
- $0 + $306,707 related
-
DEBRA SIESSER
TREASURER - SEE SCHEDULE O
- Total calculated
- $189,685
- From this org
- $0
- From related orgs
- $138,486
- Other
- $51,199
- Hours/week
- 6 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $138,486 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $4,155 related
- Nontaxable benefits
- $0 + $47,044 related
- Filer's total
- $0 + $189,685 related
-
MOSHE WEINBERGER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2 + 5 related
-
FRED COHEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2 + 5 related
-
SAMUEL FISHMAN
MANAGING DIRECTOR - SEE SCHEDULE O
- Total calculated
- $428,242
- From this org
- $0
- From related orgs
- $415,769
- Other
- $12,473
- Hours/week
- 6 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $415,769 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $12,473 related
- Nontaxable benefits
- $0
- Filer's total
- $0 + $428,242 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 3
- THE COMPENSATION LISTED IN THIS 990 FOR THE MANAGING DIRECTOR, PRESIDENT, VP AND SECRETARY, AND THE TREASURER 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 MANAGING DIRECTOR IS DETERMINED BY A COMPENSATION COMMITTEE COMPRISED OF THE CHAIRMAN OF THE BOARD AND THE PRESIDENT OF SINAI, SPECIAL NEEDS INSTITUTE, INC. 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 REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN EMAILS AND MEMORANDUMS.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
SINAI SPECIAL NEEDS INSTITUTE INC
501(C)(3) · EDUCATIONAL SCHOOL · NJ
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 30 June 2026
- IRS schema version
- 2024v5.5
- Source object
- 202621819349301027
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.