SINAI SPECIAL NEEDS INSTITUTE INC

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