Sinai Special Needs Institute Inc

Nonprofit profile at a glance

EIN
222942402
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Paramus, NJ, USA
Phone
2018331134
Rating
80
Verdict
STRONG
Rating confidence
Standard
Affiliation
Judaism

Official website

Reported finances

Revenue
$20,756,930
Expenses
$18,022,738
Assets
$30,944,887
Liabilities
$3,491,837

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • TZVI SOLOMON (PRESIDENT)
  • DANIEL FEDERBUSH (VICE PRESIDENT)
  • ESTHER LERER (VICE PRESIDENT)

Highest reported compensation

  • SAMUEL FISHMAN (MANAGING DIRECTOR): $428,242 total reported compensation
  • RABBI YISRAEL ROTHWACHS (DEAN): $308,470 total reported compensation
  • ARIELLE SAPOSH (ASST MANAGING DIRECTOR): $306,707 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sinai operates special education schools in nj and is the sole member of sinai schools New York which operates special ed schools in ny and files a separate 990. See schedule o.

What it reported doing in 2024

Sinai operated 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'sschools 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. Sinai also operated a group residence for men with developmental disabilities through may 2025.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 83% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 84
  • Accountability: 85
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.1%; rating input score 78
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: $4.36 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 92.3%; rating input score 92; 25th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 78.1% of revenue deployed · 89.2% of spending went to programs
  • Governance: 12 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $16.1M in reported program spending
  • Leadership: top reported pay $428K · 26 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $2M reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 11 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.