2024-07-11T15:35:07-05:00 2023-08-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-09-13 932930027 SINAI SCHOOLS NEW YORK SINA 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 RABBI YISRAEL ROTHWACHS DEAN AND PRESIDENT 2018331134 2024-07-11 1 RABBI YISRAEL ROTHWACHS XXX-XX-XXXX 1 MELISSA MODELSON P01603524 9143818900 2024-07-11 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X X X RABBI YISRAEL ROTHWACHS 240 FRISCH COURT 100 PARAMUS NJ 07652 3463725 0 X WWW.SINAISCHOOLS.ORG X 2023 NY SPECIAL EDUCATION. SEE PAGE 2 AND SCHEDULE O FOR IMPORTANT INFORMATION. 6 3 0 11 0 0 0 3463725 0 0 3463725 814633 0 0 0 56828 2795863 3610496 -146771 1585508 1732279 -146771 X SINAI 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. (SEE SCHEDULE O).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. 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 3098521 814633 3463725 ON SEPTEMBER 13, 2022, A PROVISIONAL CHARTER WAS GRANTED BY THE BOARD OF REGENTS OF THE UNIVERSITY OF STATE OF NEW YORK TO SINAI SCHOOLS NEW YORK. PREVIOUSLY, THE ACTIVITIES OF THE NEW YORK SCHOOLS WERE UNDER SINAI, SPECIAL NEEDS INSTITUTE, INC. ("SSNI"). DURING THE FISCAL YEAR, THE NY SCHOOL WAS SPUN OFF INTO ITS OWN ENTITY, WITH SSNI AS THE SOLE MEMBER OF SINAI NY. SINAI NY IS ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES, TO ESTABLISH AND OPERATE EDUCATIONAL CLASSES FOR CHILDREN WITH DISABILITIES WITH THE SALANTER AKIBA RIVERDALE ACADEMY ("SAR ACADEMY"). (SEE SCHEDULE O FOR CONTINUATION)SINAI 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 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. 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. 3098521 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 148231 144382 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 208214 78539 DEBRA SIESSER TREASURER - SEE SCHEDULE O 6.00 39.00 X X 0 129600 45455 MICHAEL 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 416731 12502 0 902776 280878 0 0 1 0 0 TUITION AND FEES 611600 3463725 3463725 3463725 3463725 3463725 0 0 814633 814633 25830 25830 8086 8086 128716 126459 2257 11935 10713 1222 127694 53894 18194 55606 6659 6659 268405 252500 15905 5144 3144 2000 5292 5292 40796 40796 ALLOCATED SALARIES AND 2164053 1781178 382875 REPAIRS AND MAINTENANCE 3253 3253 3610496 3098521 455147 56828 1575771 33952 24215 0 9737 0 1585508 184883 0 1547396 0 1732279 X -146771 0 0 -146771 0 1585508 -146771 0 X 0 1 X 0 0 X 33952 24215 9737 9737 DUE TO RELATED PARTY 1547396 1547396 X 22844792 20126800 20126800 2717992 745733 745733 3463725 19356515 16491752 16491752 2864763 745733 745733 3610496 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. ALL YEARS SINCE INCEPTION REMAIN OPEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITY 20,126,800. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSED TO PART IX, LINE 2 745,733. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITY 16,491,752. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSED TO PART IX, LINE 2 745,733. 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 FINANCIAL AID 24 745733 LEGAL EXPENSES, PARENT SUPPORT 10 68900 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. 0 0 0 0 0 0 0 0 0 SAMUEL FISHMAN MANAGING DIRECTOR - SEE SCHEDULE O 0 416731 0 0 0 0 0 12502 0 0 0 429233 0 0 RABBI YISRAEL ROTHWACHS PRESIDENT - SEE SCHEDULE O 0 148231 0 0 0 0 0 4839 0 139543 0 292613 0 0 ARIELLE SAPOSH VP AND SECRETARY - SEE SCHEDULE O 0 208214 0 0 0 0 0 6275 0 72264 0 286753 0 0 DEBRA SIESSER TREASURER - SEE SCHEDULE O 0 129600 0 0 0 0 0 3205 0 42250 0 175055 0 0 PART I, LINE 3 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 REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN COMMITTEE EMAILS AND MEMORANDUMS. FORM 990, PART VI, SECTION A, LINE 3 PURSANT TO THE FINANCIAL MANAGEMENT AND GENERAL SERVICES AGREEMENT, SINAI, SPECIAL NEEDS INSTITUTE, INC., A RELATED ORGANIZATION, HANDLES ALL THE ADMINISTRATIVE SERVICES FOR SSNY INCLUDING PROGRAM, FINANCIAL, MANAGEMENT, FUNDRAISING AND GENERAL SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS ONE MEMBER, SINAI, SPECIAL NEEDS INSTITUTE, INC., A NEW JERSEY NOT-FOR-PROFIT CORPORATION. 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 SSNY'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, SSNI. 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, SPECIAL NEEDS INSTITUTE, INC. ("SSNI"). A PORTION OF THEIR SALARIES IS ALLOCATED TO THE FILING ORGANIZATION BASED ON THE TIME SPENT WORKING FOR 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