2026-06-30T15:43:27-05:00 2025-08-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-09-01 932930027 SINAI SCHOOLS NEW YORK SINA 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 RABBI YISRAEL ROTHWACHS DEAN AND PRESIDENT 2018331134 2026-06-30 1 1 MELISSA MODELSON P01603524 9143818900 2026-06-26 2024 2025-03-06 01:10:19Z RABBI YISRAEL ROTHWACHS 240 FRISCH COURT 100 PARAMUS NJ 07652 8248200 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 8225782 8248200 0 0 0 0 8225782 8248200 1582160 600144 0 0 0 0 0 0 5425 6132927 6056887 7715087 6657031 510695 1591169 4890365 4369596 4526445 2414507 363920 1955089 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 6127151 600144 8248200 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. 6127151 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 NY X X DEBRA SIESSER DIRECTOR OF FINANCE 2018331134 240 FRISCH COURT 100 PARAMUS NJ 07652 X RABBI YISRAEL ROTHWACHS PRESIDENT AND DEAN - SEE SCHEDULE O 6.00 39.00 X X 0 147282 161188 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 166823 139884 DEBRA SIESSER TREASURER - SEE SCHEDULE O 6.00 39.00 X X 0 138486 51199 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 415769 12473 0 868360 364744 0 0 1 0 0 TUITION AND FEES 611600 8248200 8248200 8248200 8248200 8248200 0 0 600144 600144 1054 1054 4960 4960 460198 453334 6864 41364 35939 5425 98077 89801 8276 32785 25352 7433 267481 231115 36366 20272 16974 3298 12489 12489 62102 43471 18631 ALLOCATED SALARIES AND 4972774 4586445 386329 BAD DEBT EXPENSE 51244 51244 STUDENT EXPENSES 31392 31392 REPAIRS AND MAINTENANCE 695 695 6657031 6127151 524455 5425 4831264 4322983 120384 73771 59101 46613 4890365 4369596 219 20075 415183 445702 4111043 1948730 4526445 2414507 X 363920 1955089 0 0 363920 1955089 4890365 4369596 1591169 0 X 0 1 X 0 0 X 120384 73771 46613 46613 DUE TO RELATED PARTY 1948730 1948730 X 26342433 18519082 18519082 7823351 424849 424849 8248200 21908835 15676653 15676653 6232182 424849 424849 6657031 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 18,519,082. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSED TO PART IX, LINE 2 424,849. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITY 15,676,653. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSED TO PART IX, LINE 2 424,849. 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 41 424849 LEGAL EXPENSES, PARENT SUPPORT 23 175295 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 415769 0 0 0 0 0 12473 0 0 0 428242 0 0 RABBI YISRAEL ROTHWACHS PRESIDENT AND DEAN - SEE SCHEDULE O 0 147282 0 0 0 0 0 5168 0 156020 0 308470 0 0 ARIELLE SAPOSH VP AND SECRETARY - SEE SCHEDULE O 0 166823 0 0 0 0 0 5717 0 134167 0 306707 0 0 DEBRA SIESSER TREASURER - SEE SCHEDULE O 0 138486 0 0 0 0 0 4155 0 47044 0 189685 0 0 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. 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 OR THE AUDIT 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, ASSOCIATE MANAGING DIRECTOR 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