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Nonprofiteer
← SINAI SCHOOLS NEW YORK

Form 990 for tax year 2024

Filed by SINAI SCHOOLS NEW YORK.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
30 June 2026
IRS schema version
2024v5.5
Source object
202621819349301027

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