Full opinion text
OPINION AND ORDER WILLIAM C. CONNER, Senior District Judge. Plaintiff Westchester Day School (‘WDS” or the “School”) brings this action against defendants the Village of Mamaro-neck (the “Village”), the Zoning Board of Appeals of the Village of Mamaroneck (the “ZBA”), Mauro Gabriele, George Mgrdite-hian, Barry Weprin and Clark Neuringer, in their official capacities as members of the ZBA, and Antonio Vozza, in his official capacity as a former member of the ZBA, (collectively, the “defendants”). Plaintiff seeks relief under: (1) the Religious Land Use and Institutionalized Persons Act, 42 U.S.C. § 2000cc et seq. (“RLUIPA”), alleging, inter alia, that defendants substantially burdened WDS’s religious exercise by denying its application for a special permit to construct a new school building and to renovate and improve other existing buildings on the WDS campus; and (2) the All Writs Act, 28 U.S.C. § 1651, alleging, inter alia, that the ZBA’s denial of WDS’s application was arbitrary and capricious and not supported by the evidence in the record. This Court conducted a noncontinuous, seven-day bench trial beginning November 14, 2005 and concluding November 29, 2005. For the reasons that follow, we enter judgment in favor of plaintiff. Pursuant to Fed. R. Civ. P. 52(a), the following opinion sets forth the Court’s Findings of Facts and Conclusions of Law. BACKGROUND I. Procedural History WDS commenced its action on August 7, 2002, following a vote by the ZBA six days earlier that purported to rescind a Negative Declaration issued by it on February 7, 2002 in connection with a special permit application filed by WDS on October 10, 2001 (the “Application”). Specifically, the Application requested that the ZBA modify WDS’s existing special permit to allow construction of a new 44,000 square foot school building (“Gordon Hall”) as well as make related improvements to its campus (collectively, the “Project”). In its initial Complaint, WDS asserted claims under: (1) RLUIPA, 42 U.S.C. § 2000cc et seq.; (2) N.Y. Village Law § 7-712-a(12); (3) N.Y. C.R.R. § 617.7(f); and (4) 42 U.S.C. § 1983. On September 18, 2002, defendants moved to dismiss the Complaint pursuant to Fed. R. Civ. P. 12(b)(6) and WDS cross-moved for partial summary judgment under Rule 56. By Opinion and Order dated December 4, 2002 (the “December 2002 Order”), this Court granted WDS’s motion for partial summary judgment, holding that the Negative Declaration was not properly rescinded as a matter of State law and therefore remained in full force and effect. See Westchester Day Sch. v. Vill. of Mamaroneck, 236 F.Supp.2d 349 (S.D.N.Y.2002) (Conner, J.) (“Westchester I”). This required the ZBA to continue WDS’s Application to the special permit hearing stage. On May 13, 2003, the ZBA denied WDS’s special permit modification and, on May 29, 2003, WDS filed an Amended Complaint challenging the ZBA’s decision, asserting claims under (1) RLUIPA; (2) 42 U.S.C. § 1983; and (3) the All Writs Act. On June 23, 2003, defendants filed an Answer and Affirmative Defenses. No party demanded a jury trial. WDS moved for partial summary judgment and, by Opinion and Order dated September 5, 2003 (the “September 2003 Order”), this Court granted WDS’s motion, holding that defendants violated RLUIPA. See Westchester Day Sch. v. Vill. of Mamaroneck, 280 F.Supp.2d 230 (S.D.N.Y.2003) (Conner, J.) (‘Westchester II”). In doing so, this Court annulled and set aside the May 13, 2003 determination of the ZBA, and ordered the immediate and unconditional issuance of WDS’s special permit modification. See id. at 243-44. This Court also upheld the constitutionality of. RLUIPA. See id. at 233-39. Defendants appealed the September 2003 Order and, on September 27, 2004, the Second Circuit vacated and remanded the case for further proceedings (the “Second Circuit Opinion”). See Westchester Day Sch. v. Vill. of Mamaroneck, 386 F.3d 183 (2d Cir.2004). On November 5, 2004, defendants filed a First Amended Answer and Affirmative Defenses and moved for leave to file a jury demand or, in the alternative, for this Court to order a jury trial. By Opinion and Order dated April 1, 2005, this Court denied defendants’ motion. See Westchester Day Sch. v. Vill. of Mamaroneck, 363 F.Supp.2d 667 (S.D.N.Y.2005) (Conner, J.) (“Westchester III”). On March 24, 2005, defendants moved to dismiss the Amended Complaint and for summary judgment. By Opinion and Order dated July 27, 2005 (“July 2005 Order”), this Court denied defendants’ motion with respect to WDS’s claims under RLUIPA and the All Writs Act, but granted the motion with respect to WDS’s claim under 42 U.S.C. § 1983. See Westchester Day Sch. v. Vill. of Mamaroneck, 379 F.Supp.2d 550 (S.D.N.Y.2005) (Conner, J.) (“Westchester IV”). In addition, this Court again upheld the constitutionality of RLUIPA. See id. at 554. II. The Trial Trial of this action commenced on November 14, 2005, and lasted for seven days. WDS presented eleven witnesses (including one expert witness) as part of its case-in-chief: (1) Rabbi Joshua Einzig, Headmaster of WDS; (2) Rachel Goldman, Executive Director of WDS; (3) Caren Hammerman, Chairman of the Board of Trustees of WDS from 2000-04, President from 1997-2000 and parent of four WDS graduates; (4) Vicky Rubenovitch-Fish, Assistant Principal of WDS; (5) Michael Turek, a parent of two current WDS students and a member of the Orthodox Jewish community of New Rochelle, New York; (6) Dr. Marvin Schick, an expert on Jewish education; (7) Russell Davidson, an architect specializing in school design and partner of the firm Kaeyer, Garment & Davidson (“KGD”), architects to WDS; (8) J. Michael Divney, P.E., AICP, a licensed professional engineer, certified planner and partner of the firm Divney, Tung & Schwalbe (“DTS”), site planners and traffic consultants to WDS; (9) James Staudt, Esq., a paidner of the law firm McCullough, Goldberg & Staudt, land use counsel to WDS; (10) Frank Fish, a partner of the firm Buckhurst Fish & Jacquemart, Inc. (“BFJ”), planning and traffic consultants to the ZBA; and (11) Dr. Michael Horod-niceanu, a traffic consultant retained by opponents of the Project and upon whose opinion, as discussed below, the ZBA relied in denying the Application. In rebuttal, WDS called David Kalman, President and Board member of Westchester Hebrew High School (‘WHHS”). Defendants presented four witnesses: (1) Mauro Gabriele, Chairman of the ZBA since December 2002; (2) Peter Jackson, a former ZBA member who returned to the ZBA in December 2002; (3) Georges Jac-quemart, a partner of BFJ specializing in traffic planning; and (4) Christopher Til-ley, a neighbor of WDS and an opponent of the Project. Over the course of the trial, the Court admitted into evidence more than 125 exhibits, including all of the transcripts of the ZBA hearings during which the Application was discussed. The Court also admitted into evidence materials relating to WDS and its dual curriculum, such as curriculum guides and class lists. In addition, the Court admitted into evidence expert reports from Dr. Schick, Fish and Jacquemart. Also before the Court are designated excerpts from the depositions of ZB A members Mgrditchian, Neuringer and Weprin, none of whom testified at trial, as well as Gabriele and Jackson. The Findings of Fact and Conclusions of Law set forth below, pursuant to Fed. R. Civ. P. 52(a), are based on the extensive record developed over the course of the bench trial during which, as set forth above, plaintiff and defendants had a full and fair opportunity to present their cases to the Court. FINDINGS OF FACT I.WDS and the Orienta Point Neighborhood 1. Since 1948, WDS has operated an Orthodox Jewish day school in the Orienta Point neighborhood of the Village (the “Property”). (SAF ¶ 1; Tr. 169-70; Pl. Ex. 3(4).) 2. The Property is owned by Westchester Religious Institute (“WRI”), which allows WDS, among other entities (see infra ¶ 4), to use its property. (SAF ¶ 6; Tr. 62, 150.) A. Character of the WRI Property 3. The Property, located at 856 Orienta Avenue, Mamaroneck, New York 10543, east of Boston Post Road (U.S. Route 1) in the Village, is a 25.75-acre, largely undeveloped parcel bounded by Orienta Avenue, Skibo Lane, Walton Avenue, Bleeker Avenue and the Long Island Sound. (SAF ¶¶ 1, 6; Pl.Ex. 116.) 4. In addition to WDS, WHHS and a synagogue operate on the Property. (SAF ¶ 9; Tr. 62.) 5. WHHS and WDS are separate entities, maintain separate records and have separate Boards of Trustees, each of which oversees the operations of its respective institution. (SAF ¶ 9; Tr. 62, 65.) 6. The synagogue also is a separate entity, though it utilizes the shul, or chapel, in the WHHS building for prayer services when school is not in session. (SAF ¶ 9; Tr. 35-36, 65.) Approximately 40 families form the synagogue’s congregation, called Shaarei Tikva. (Tr. 65; Pl.Ex. 78 at 6.) The congregation holds services on Saturday morning, with approximately 10-25 members usually in attendance, but if ten men are present — Orthodox Jews require the presence of ten men to form a minyan before public prayer can begin— services are held Friday evening, Saturday afternoon and Sunday morning. (Tr. 35-36.) Services also are held on religious holidays when school is not in session. (Tr. 36, 65; Pl.Ex. 78 at 6.) As Orthodox Jews, members of the synagogue do not drive to services. (Tr. 36; Pl.Ex. 78 at 6.) 7.There are four principal buildings on the Property: (1) the split level Wolfson Hall; (2) the three-story Estate House (also referred to as the “Castle”); (3) the Carriage House; and (4) the two-story high school building, built in 1979. (SAF ¶ 8; Pl. Exs. 1, 2,116.) a. Wolfson Hall was constructed in the 1960s (SAF ¶8), and has undergone no subsequent renovation. (Tr. 87.) As of October 2001, when the Application was filed, Wolfson Hall contained classrooms for one of the pre-kindergarten (“ganon ”) classes and for kindergarten through grade three, as well as a lunchroom, a science lab for grades six through eight and offices. (Tr. 87.) b. The Castle was built circa 1897 (SAF ¶ 8) as a summer home and, as of October 2001, had undergone renovation only to convert the bedrooms into classrooms. (Tr. 88-89; Pl.Ex. 65 at 7-8.) The classrooms were irregularly shaped and small — some classrooms were well under 400 square feet. (Tr. 88-89, 175; Pl. Ex. 65 at 8; infra ¶¶ 61-62.) The windows were unsafe, there was no air conditioning and the electrical system was inadequate. (Tr. 88-89, 175.) In addition, because the Castle was structurally unsound, WDS was forced to have erected wooden columns to shore up the structure, and to have an engineer inspect the building four times per year. (Tr. 89-92, 174-75, 278; Pl.Ex. 29.) As of October 2001, the Castle contained classrooms for ganon classes and grades six through eight, in addition to a computer room and administrative offices. (Tr. 88,175.) c.The Carriage House was built in 1892 to serve as a horse stable. (SAF ¶ 8; Tr. 86.) In 1999, it was renovated to create five classrooms. (Tr. 86; PLEx. 85.) As of May 13, 2003, this renovation was the only meaningful construction performed by WDS on the Property since the construction of Wolfson Hall in the 1960s. (PLEx. 65 at 5-6.) As of October 2001, the Carriage House contained a total of five classrooms used for grades four and five and a small teachers’ room. (Tr. 86.) 8. In addition to these buildings, pursuant to a special permit granted by the ZBA in 1986, WRI constructed a headmaster’s residence on the portion of the Property fronting Orienta Avenue (858 Orienta Avenue). (SAF ¶ 10; Pl.Ex. 92.) After several years, WDS determined that use of the residence for this purpose was no longer necessary (PLEx. 78 at 97-98), and, in March 1995, at WDS’s request, the Village Tax Assessor changed the taxable status of the residence from tax-exempt to taxable; taxes subsequently have been paid to the Village. (SAF ¶ 10; Tr. 730-32, 916; Pl. Ex. 36.) The use of this residence does not, therefore, require a special permit, and the residence can be used for non-school purposes. (Tr. 731-32.) 9. Other uses of the Property, in addition to WDS, WHHS and Shaarei Tikva, include Westchester Summer Day, a summer recreational and Jewish educational program run by WDS. (SAF ¶ 5; Tr. 65-66.) Up to 500 children, ranging in age from three to fifteen, attend Westchester Summer Day. (SAF ¶ 5; Tr. 65-66.) Westchester Summer Day incorporates many Jewish aspects, including prayer, Jewish music and art and Hebrew tutoring. (Tr. 66.) 10. The Property also is used on Sunday mornings and Tuesday evenings for approximately ten weeks during the spring months for little league softball games for children in kindergarten through sixth grade (“Sunday Sports League”). (Tr. 68.) The Sunday Sports League was established in order to allow Orthodox Jewish children the opportunity to take part in organized, competitive sports; these children cannot participate in the Village-run little league because those games are played on Saturdays, the Sabbath for those of the Orthodox Jewish faith. (Tr. 69-70.) The Sunday Sports League is run by a volunteer parent of a WDS student, and the majority of the participants are WDS students. (Tr. 69.) The Sunday Sports League, and the other activities described above, were lawfully taking place on the Property before the ZBA unanimously renewed WDS’s special permit on November 2, 2000. (Tr. 918; Pl.Ex. 3(4) at 1; Pl.Ex. 65 at 4-5; Pl.Ex. 78 at 5-6; Pl. Exs. 85-96.) 11. On very rare occasions, perhaps once a year, a religious life-cycle event, such as a Bar or Bat Mitzvah, may be held on the Property when the school is not in session. (Tr. 108.) 12. The Mamaroneck Police Department, local firehouses, the Orienta Point Association and other civic organizations have been permitted to hold their annual picnics on the Property. (Tr. 108-09, 824; Pl.Ex. 72 at 72-73.) These organizations have not been charged any rental fees for their use of the Property. (Tr. 108-09, 824; Pl.Ex. 72 at 72-73.) B. Character of Orienta Point 13. The Property is located in an area of the Village zoned as an R-20 District. See Vill. Code § 342-2RA); (Pl.Ex. 3(1) at 2; Pl.Ex. 4 at F-1). 14. Several other large properties border WRI’s tract. Adjacent to the Property is the Orienta Beach Club. (SAF ¶ 6; Tr. 890; Pl.Ex. 116.) Also, two blocks north of the Property, on the northeast corner of Orienta Point, are the Beach Point Club facilities. (Tr. 890-91; Pl.Ex. 116.) In addition, the Hampshire Country Club, an eighteen-hole golf course, is located on Orienta Point; its entrance is to the west of the Property off of Orienta Avenue. (Tr. 494-95; Pl.Ex. 116.) Several boat yards also are situated on the north shore of Orienta Point. (Tr. 891; Pl.Ex. 116.) These boat yards accommodate hundreds of boats, some of which are transported to and from the boat yards on large trailers via the Orienta Point road network. (Tr. 891, 926; Pl.Ex. 116.) Trial testimony of Tilley, an Orienta Point resident and vocal opponent of the Project, and Jackson, a ZBA member who maintains a membership at the Beach Point Club, revealed that these uses generate significant traffic, especially on the weekends. (Tr. 1247,1331-32.) 15. Several schools in addition to WDS and WHHS operate in and around Orienta Point. The Liberty Montessori School is located on Orienta Point, on the southeast corner of the Boston Post Road/Orienta Avenue intersection. (Tr. 1182; Pl.Ex. 116.) Mamaroneck High School is on the west side of Boston Post Road, between the Boston Post Road/Orienta Avenue and Boston Post Road/Old Post Road intersections. (Tr. 357,1203; Pl.Ex. 116.) 16. The two main thoroughfares providing access to the Orienta Point neighborhood are Orienta Avenue and Rushmore Avenue. (Pl.Ex. 116.) Orienta Avenue intersects Boston Post Road and continues in a generally southeasterly direction towards the Long Island Sound. (Id.) Rushmore Avenue intersects Orien-ta Avenue just east of Boston Post Road and continues east to the Long Island Sound. (Id.) 17. Orienta Avenue is a two-way, two-lane road with an average pavement width of approximately 20 feet. (SAF ¶7; PI. Ex. 3(8) at 2.) A sidewalk extends along a substantial portion of Orienta Avenue, from Boston Post Road until just before Sylvan Lane. (Tr. 492-93, 1244-45, 1330; Pl.Ex. 116.) . At that point, Orienta Avenue splits into two parts: Orienta Avenue and a service road, the pair separated by a 15-foot wide grassy median. (Tr. 1244-46, 1330-31; Pl.Ex. 116.) The service road continues until just before the WDS driveway on Orienta Avenue. (Pl.Ex. 116.) 18. Rushmore Avenue also is a two-way, two-lane road with an average pavement width of approximately 20 feet. (PI. Ex. 3(8) at 2.) A sidewalk extends along a substantial portion of Rushmore Avenue, from Orienta Avenue to the western boat yard on the north shore of Orienta Point. (Pl.Ex. 116.) 19. In addition to Orienta Avenue and Rushmore Avenue, Old Post Road provides a one-way egress from Orienta Point, intersecting Boston Post Road to the south of the Boston Post Road/Orienta Avenue intersection. (Id.; Tr. 1203, 1249.) Cove Road also provides vehicular ingress to and egress from the Orienta Point neighborhood. (Tr. 1205,1249; Pl.Ex. 116.) 20. Vehicular ingress to the Property is provided from a one-way, inbound-only driveway located on Orienta Avenue. (SAF ¶ 7; Pl.Ex. 116.) The main entrance to the Property is approximately eight-tenths of a mile from Boston Post Road. (SAF ¶ 6; Pl.Ex. 116.) Vehicular egress from the Property is provided from a one-way, outbound-only driveway located on Walton Avenue. (SAF ¶ 7; Pl.Ex. 116.) Because Walton Avenue is unpaved between Bloomdale Avenue and Bleeker Avenue, traffic departing the Property generally turns north on Bloomdale Avenue and exits Orienta Point via Rushmore Avenue to Orienta Avenue. (Tr. 238-39, 335-36; Pl.Ex. 3(8) at figs. 3, 4.) II. Special Permit Law, Process and History 21. As already noted, the Village Code permits private schools to operate in R-20 Districts subject to granting of a special permit. See Vill. Code § 342-21(A)(5). The special permit procedure is set forth in Article X of the Village Code. Id. §§ 342-67 to -73. 22. Section 342-68 of Article X provides as follows: “The special uses for which conformance to additional standards is required by this chapter shall be deemed to be permitted uses in their respective districts, subject to the satisfaction of all requirements and standards prescribed by this chapter and the granting of a special permit for such uses.” 23. The conditions to be satisfied are set forth in § 342-71: A. That the location and size of the use, the nature and intensity of the operations and traffic involved in or conducted in connection with it, the size of the site in relation to it and the location of the site with respect to the type, arrangement and capacity of streets giving access to it and the hours of operation are such that the proposed use will be in harmony with the appropriate and orderly development of the district in which it is located. B. That the location, nature and height of the buildings, walls and fences and the nature and extent of the landscaping and screening on the site, as existing or proposed, are such that the use will not hinder or discourage the appropriate development and use of adjacent land and buildings. C. That operations in connection with the proposed use will not be objectionable by reason of noise, fumes, smoke, dust, vibration, glare, intensity or flashing of lights. D. That the parking areas to be provided will be of adequate capacity for the particular use, properly located and suitably screened from adjoining residential uses and that the entrance and exit drives shall be laid out so as to achieve maximum safety. E. That, where they are applicable, the standards and requirements established or approved by the Village Engineer have been satisfactorily met as evidenced by his certification and that all necessary approvals of any other governmental agency or board have been or will be obtained by the applicant. 24. If the ZBA finds that “all appropriate conditions have been satisfactorily met, it shall grant [an application for a special permit] and approve the proposed special use, subject to such terms as are prescribed in this chapter or as the Board may impose; otherwise it shall deny the application.” Id. § 342-72. 25. WDS operates on the Property pursuant to a special permit granted by the ZBA in accordance with this procedure. (SAF ¶ 11; Pl.Ex. 86.) The special permit is subject to renewal every three years, at which time the ZBA may impose reasonable conditions to mitigate any negative impacts related to the use of the Property. (SAF ¶ 11; Tr. 733-34, 1292; Pl.Ex. 86.) 26. As 58-year residents of Orienta Point, WRI and WDS have lengthy histories before the ZBA. In 1974 and 1976, WRI applied for and was granted special permits for the installation of two tennis courts and a handball court, respectively. (Pl.Exs. 95, 96.) WRI received a special permit in 1978 to construct an additional building on its campus to house WHHS (Pl.Ex. 94), with another special permit granted six years later to permit the addition of a second story to that structure. (Pl.Ex. 93.) WRI received permission for the construction of a headmaster’s residence two years later. (Pl.Ex. 92; see supra ¶ 8.) That same year, WRI received a special permit, after the fact, for the construction of an aboveground swimming pool (Pl.Ex. 91); WDS applied for and received special permits for installation of swimming pools in 1991 and 1997. (PI. Exs. 84, 88, 89.) WRI applied for and was granted a special permit to grade and plant an athletic field in 1987. (Pl.Ex. 90.) It received another special permit in 1991 to construct a partial, second-floor addition. (Pl.Ex. 89.) Lastly, the Carriage House renovation special permit was granted to WDS in 1999. (See supra ¶ 7.c.) 27. On November 2, 2000, immediately following the year in which student enrollment peaked at WDS (and the Property, including WDS and WHHS), the ZBA unanimously renewed the special permit for a period of three years and merged into that special permit all prior special permits granted by the ZBA with respect to the Property. (SAF ¶ 11; PI. Exs. 32, 34, 86.) In doing so, the ZBA made the following specific findings of fact: 1. All conditions of the special permit have been complied with[;] 2. No complaints have been made to the Building Department, Police Department, or any other department or agency of the Village in connection with the operation of the sehool[; and] 3. No violations have been noticed or cited in connection with the operation of the school. (Pl.Ex. 86 at 1.) The Village has not subsequently issued any violations against WDS. (Tr. 901.) 28. According to Hammerman’s statements to the ZBA at its November 1, 2001 hearing on the Application, WDS informed the ZBA at the time of its application for the Carriage House renovation in 1999 (see supra ¶ 7.c.), that that application represented only the first stage of part of a larger expansion project. (Pl.Ex. 65 at 6.) The Application at issue in this action constitutes that envisioned “grander project.” (Id.) III. WDS’s Existing Facilities 29. There was substantial testimony at trial regarding the inadequacies of the WDS facilities. Plaintiff alleges that these inadequacies render WDS unable to provide an adequate and effective dual curriculum Judaic and general studies education consistent with the mission and tenets of modern Orthodox Judaism. 30. For example, Rabbi Einzig, the WDS headmaster, testified: The facilities are not adequate. I am familiar with the schools] that I have been at before, and we had much more and much bigger space for our children, and we are — we do not have the correct amount of space right now. It inhibits really the process of true education. (Tr. 32.) 31. Hammerman likewise testified that “[t]here is a deprivation of space and adequate facilities for the teachers to be able to instruct their students in the Judaic studies curriculum.” (Tr. 224.) Although she acknowledged on cross-examination that “[a]ll beliefs can be practiced,” Ham-merman qualified it by noting that the lack of space prevented the teachers from doing their jobs “adequately.” (Id.) 32. Goldman, WDS’s Executive Director, testified that “[the facilities] were inadequate then [1999/2000], they are inadequate today.” (Tr. 129.) This conclusion was shared by WDS’s architect. Davidson, who has specialized in school design for over 20 years, stated “the facilities currently in use [at WDS] are inadequate even for the current student body.” (Defs. Ex. O at KGD 27; Tr. 1008, 1011, 1020.) 33. As a result, WDS has received complaints from parents about the inadequacy of its facilities. (Tr. 138; see also Tr. 94 (noting parental displeasure at large student-to-class ratio (see infra ¶ 34.a.)); Tr. 795-96 (indicating parents sending children to other competitive-area schools with more adequate facilities).) 34. WDS’s existing facilities are inadequate in several critical respects including, at least, the following: a. "WDS lacks sufficient classroom space to accommodate its dual curriculum Judaic and general studies education. (Tr. 93-94, 112, 172.) The lack of classroom space has forced “WDS to increase class sizes to the detriment of the students’ education; Judaic studies are traditionally and more effectively taught in smaller class sizes. (Tr. 93-94, 394-98, 409-10, 419, 428.) The impact of the lack of classroom space is exacerbated by the fact that WDS’s dual curriculum requires that it have significantly more classroom space than schools that do not have a dual curriculum. (Tr. 166, 394-95, 409, 419, 427.) The need for extra space arises from, inter alia, the greater number of subjects taught and the number of faculty required to teach those subjects. (Tr. 394-98, 409-10, 419, 428.) WDS has been forced to decommission both its library and art room in order to use them as classroom space. (Tr. 180.) b. "WDS does not have adequate space for a learning center or for small-group instructional rooms to provide, for both Judaic and general studies, (1) remedial instruction to children with special needs; (2) “challenge” instruction to more gifted students; and (3) differentiated instruction, i.e., teaching children based on how each child best learns, whether, for example, through auditory, visual or kinesthetic means. (Tr. 30-32, 82, 93, 172-73, 459-61, 795.) Hammerman testified that WDS has been forced to use closets as educational spaces: I was in the school on a frequent basis, and I saw that what had been used as closets for books or closets for supplies were now being turned into educational spaces, which were suboptimal spaces. They had no windows, they were small, and they had education going on in there, because there were no other spaces available to be used. (Tr. 179-80.) Rubenovitch-Fish, WDS’s Assistant Principal, testified that the small-group instructional rooms are in fact “[cjlosets,” and [t]he former bookroom is where one of our teachers pulls some of the challenge students in one of the buildings. And the other one, she just goes into the classroom, because we don’t have even a closet. There was a bookroom where they put the air-conditioner so we can breathe, and it’s far from conducive to learning. (Tr. 461.) Rubenovitch-Fish further testified that WDS has even been forced to engage in small-group instruction in the hallways: We have enormous needs of learning center children, and we mentioned the challenge teacher, and we have nowhere for these children to go. And sometimes Mrs. Katzeff just pulls up five or six chairs into the hallway with her challenge group, and people are coming and going. And fortunately they can focus and attend, they are children of greater ability, but it’s, it’s far from ideal. It’s a very difficult situation to teach like that. (Tr. 459-60.) The learning center and small-group instructional rooms are particularly important at a dual curriculum school such as WDS due to the fact that, among other things, numerous children require remedial or challenge education in Judaic studies but there is less classroom time available each day to devote to instruction and remedial education in each of the Judaic and general studies subjects. (Tr. 394, 396-98, 409-10, 419, 428, 455-56.) c.WDS does not have a large room to use for, inter alia, religious instruction, group prayer and Jewish performances and assemblies. (Tr. 33, 93, 172.) Rabbi Einzig emphasized the lack of adequate space for WDS to hold “weekly assemblies where we will be able to speak about the weekly portion in the Torah, we call it, Parshat Shavua .... ” (Tr. 34; see also Tr. 52.) For larger gatherings, WDS is forced to use the lunchroom, which itself cannot accommodate even half of the School’s enrolled students. (Tr. 33, 93.) Moreover, when the lunchroom is required for a special activity that normally would be held in an assembly room, such as a book fair, students are forced to eat in their classrooms. (Tr. 94-95.) The lack of an assembly room also means that the younger students have nowhere to recreate during inclement weather. (Tr. 96.) d. WDS does not have a library — for either English or Judaic studies. (Tr. 93-94, 180.) WDS was forced to decommission its library and use the space for classroom instruction. (See supra ¶ 34.a.) e. WDS lacks an art room. (Tr. 93-94, 172, 457-58.) The art room was moved to a makeshift space in Wolfson Hall before being converted to classroom space. (Tr. 180; Defs. Ex. TT at 2.) Ever since; WDS has wheeled art supplies from classroom to classroom. (Tr. 180.) Hammerman testified: [T]he materials are cumbersome. When children make things, they need a place to hang them out to dry. There is no place for them to do that. It takes up an awful lot of time to wheel the things in and out. The art teacher has to come into the classroom, which displaces the regular classroom teacher, et cetera. It’s just not a good situation. (Tr. 180-81.) f. WDS has no music room. (Tr. 100, 172, 457-58.) The lack of any music room precludes WDS from, inter alia, incorporating instruments into its music program. (Tr. 458.) Rubenovitch-Fish, an educator for over 30 years, testified: I have never been in a school where we didn’t have a music room where the children can go — soundproofing or no soundproofing — a separate room so they could do beyond just vocal music, so they can get into instrumentation. Music largely involves movement as well. There is no way of doing that. We simply have the vocal, the singing. That’s the only piece of our music program that we can do in the confines of our rooms. (Id.) g. WDS’s existing facilities do not allow for age-appropriate grouping of students. (Tr. 1015.) Davidson explained: One of the issues ... of the day school was that they were not able to cluster facilities for each age level together. They were spread out and that created obvious functional and educational impediments to offering their programs. Ideally, in any school environment, you want to group age levels together. (Tr. 1015; see also Defs. Ex. O at KGD 27.) For example, while some of the ga-non classrooms are located in the Castle, other ganon classrooms are located in Wolfson Hall. (Tr. 87-88, 175-76.) WDS’s inability to cluster students into age-appropriate groups results in, among other things, the lack of appropriate social separation between the younger and older students, which makes it more difficult to maintain order and discipline. (Tr. 98-99, 176, 1015.) More importantly, the time required for the students to travel between buildings for their different classes and activities results in the loss of valuable instruction time (Tr. 100-01, 213), a concern of crucial significance where the School must teach both Judaic and general studies. (Tr. 455-57.) Instruction time is therefore at a premium at WDS relative to non-dual curriculum schools. (Id.) Rube-novitch-Fish explained that in order to cover both its Judaic studies curriculum and meet the New York State standards for general studies curriculum, WDS “compact[s]”: [I]n order to fit into one whole day, we have a long day. We start at 8:00 in the morning and go till 4:00. But we have to compact so that it flows smoothly and seamlessly throughout the day. Time is our enemy. We have to fit an awful lot into — to cover the same material that the other schools in Westches-ter County cover. (Tr. 455-56.) h. WDS also lacks facilities for speech therapy, occupational therapy and psychological counseling. (Tr. 82, 93, 462-63.) Rubenovitch-Fish explained that some of these services are “squeezed” into her office, which serves as a “combined office, bookroom, storeroom [and] conference room”; it is “not the best environment for something where they need to do either any form of assessment, or speech pathology needs great acoustics and sounds to be heard.” (Tr. 462.) More importantly, because her office is located one floor below bathrooms, it proves a poor learning environment for students with sensory sensitivity. (Tr. 462-63.) i. WDS lacks computer and science labs that can properly accommodate all of its students. (Tr. 96, 172.) The small computer room in Wolfson Hall is able to service only students in kindergarten through grade three. (Tr. 96.) The single science lab can accommodate only those students in grades six through eight. (Tr. 461-62.) Moreover,, the science lab is not located within a reasonable distance of those middle school students who actually use the lab. (Tr. 96-97,172.) 35. Rabbi Einzig testified that the students’ education “is being compromised in the facility that we are now abiding in” (Tr. 47), and that the existing facilities “inhibitf ] the process of true education.” (Tr. 32.) Hammerman testified: “I know that the teachers of Judaic studies are hampered with the facilities they have, and they cannot adequately teach the religion in the facilities that they have .... The teachers cannot adequately teach what they need to teach to accomplish the mission of the school.” (Tr. 264-65; see also Tr. 224.) Goldman echoed these thoughts: “[T]he facilities are] inadequate. It hinders us from performing what we believe is our duty to teach Jewish values, Torah values, properly in this school.” (Tr. 131) Rubenovitch-Fish testified that WDS “do[es]n’t have enough room to do anything properly.” (Tr. 457.) Dr. Schick, an expert in Jewish education, also opined that modern Orthodox Jewish day schools are hindered in their ability to teach Judaic studies when, as here, they lack adequate facilities. (Tr. 397-98 (commenting on need for “a significant number of classrooms” and that lack of proper facilities will dissuade attendance).) 36. The inadequacy of WDS’s existing facilities also significantly interferes with and has had a chilling effect on its ability to attract and retain students. (Tr. 99-100, 1020.) The evidence showed that there is a competitive interstate market for Jewish day schools in Westchester County, as part of an even larger inter: state market for private education generally. (Tr. 405-06; see also 795-96.) In fact, Jewish day schools are growing in population across both New York State and the United States. (Tr. 398-400; Pl.Ex. 107 at 1, 25.) The modern Orthodox Jewish community in Westchester also is growing. (Tr. 260; 796'.) 37. Despite the growth of the modern Orthodox Jewish community in Westches-ter, enrollment at WDS has been declining since 1999. (Pl.Ex. 32.) Total student enrollment at WDS for the academic years 1994 through 2005 is as follows: 1994 — 395 1998- — 482 2002 — 475 1995 — 403 1999 — 502 2003 — 463 1996 — 413 2000 — 486 2004-^29 1997 — 458 2001^161 2005^14 (SAF ¶ 4; Pl.Ex. 32.) 38. The decline in enrollment at WDS since 2001 has been caused, at least in part, by defendants’ actions, which have precluded WDS from remedying the inadequacies of its facilities and constructing facilities available at other Orthodox Jewish day schools. (Tr. 99-100, 176-78, 405-06,1020.) There is no evidence suggesting WDS can staunch this downward trend without constructing facilities more adequately geared toward providing its dual curriculum. Obviously, this continued loss of students (and faculty) will undercut the objectives of the mission and ultimately imperil the School’s viability. 39. In addition, WDS has shown that the inadequacy of its existing facilities has interfered with its ability to recruit qualified teachers for both Judaic and general studies. (Tr. 99-100.) TV. The WDS Judaic and General Studies Curriculum 40. WDS is a co-educational school providing a dual curriculum of Judaic and general studies. (SAF ¶ 2; Tr. 21, 28, 70, 169-70.) WDS is an elementary/middle school with ganon, kindergarten and grades one through eight. (SAF ¶ 2; Tr. 21,169-70.) 41. WDS’s mission is to provide its students with an adequate and effective dual curriculum education and for its students to become observant practicing members of the Orthodox Jewish community, proud of and knowledgeable about their heritage both as Jews and as Americans. (Tr. 54, 70-71,169-70, 414; Pl.Ex. 14.) WDS’s bylaws provide, in relevant part, as follows: The objects and purposes of the School shall be to establish, maintain and conduct a school or schools with curriculum, teaching personnel, and methods to afford students attending the school: nonsecular education including but not limited to such subjects as biblical studies, Hebrew language and literature, and Jewish history and religion, and conducted as an orthodox Yeshiva with a view to propagating and inculcating the viewpoint of traditional and established Judaism; and secular education which shall seek to adopt and employ an enriched and progressive curriculum, which shall conform to the highest standards of modern American education. (PLEx. 14 at 1.) 42. The dual curriculum at WDS integrates both Judaic and general studies such that religious education and practice permeates the students’ education in all grades. (E.g., Tr. 21, 43^44, 122, 191; Defs. Ex. G at 3.) For example, Rabbi Einzig testified: Every part of [the students’] day is spent studying religion ... [fjrom when the students come in the morning until they leave, they are totally absorbed with their religious education ... — religion permeates throughout the school day. Not only is religion prayers, but religion incorporates all of the studies of the doctrines of the religion. So students will learn their — for example, studying social studies or science or math, there will be religious and Judaic concepts that come into play in their education. (Tr. 21-22.) He added: “[R]eligion plays a part in our daily whole, and throughout the day we are involved in general things and holy things, and they go back and forth.” (Tr. 51.) 43.In ganon and kindergarten, there is no division between Judaic and general studies. (Tr. 55, 75-76, 435-36, 443.) Rather, the program is totally integrated and the children receive simultaneous instruction in both Judaic and general studies. (Tr. 75-76, 435-36.) The entire program in ganon and kindergarten revolves around Jewish holidays, Jewish festivals, the Torah and the Hebrew language. (Tr. 436-37, 440-41; Pl. Exs. 7, 9.) Goldman explained that, as concerned the ganon and kindergarten program: There is no division [between Judaic and general studies]. It’s totally integrated. In other words, in the morning, if they’re going to discuss the weather outside, the weather is going to be discussed both with Hebrew words and English words. They are also going to be talking about creation, and they will probably bring forth things from the Bible on God’s creation and how it affects the weather. When they learn about numbers in the nursery and the kindergarten, they will be learning it both in the Hebrew and in the English, and usually it will be integrated in various stories from the Bible. So there is absolutely no division. It can be done at any time of the day, and there really is not a separate teacher for the Hebrew and for the English. It’s the same person who does both. (Tr. 76.) Rubenovitch-Fish offered similar testimony: We blend everything together as much as we can, we mesh it together. So that everything we do from the Torah, from our expectations and our Jewish customs and our holidays and our festivals, we incorporate into the teachings with the New York State program in mind, and that’s how we blend it together. (Tr. 443.) 44. In grades one through eight, students spend roughly half of the school day on Judaic studies and half of the school day on general studies. (Tr. 21, 72-73, 122-23.) Judaic studies consists of Hebrew language, Bible, prophets, Talmud, Mishnah, Jewish history, law and ritual practice and Jewish culture. (Tr. 28-29; Pl.Ex. 10.) In addition, like the younger students, students in grades one through eight also celebrate the Jewish holidays, practices and customs as part of the dual curriculum. (Tr. 29, 33-34, 95, 445-48.) At least half of the teachers at WDS are specifically assigned to Judaic studies. (Tr. 468.) 45. The general studies curriculum includes all of the subjects mandated by the State, and demanded by parents, such as math, social science, history, science and English. (Tr. 28; Pl.Ex. 11.) However, virtually all of the general studies courses are permeated with religious aspects and the entire faculty (including general studies teachers) cooperate on various Judaic and Jewish-themed activities. {E.g., Tr. 21-22, 445-55.) 46. Religious instruction is integrated, to varying degrees, in general studies classes such as language arts, social studies, math and science, as well as music and art. (E.g., Tr. 45, 123, 445-50.) For example, in the language arts program there is a focus on Jewish history and culture. (Tr. 447-48.) 47. Daily prayer also is an important and essential part of the curriculum for all students at 'WDS. (Tr. 21-22, 26, 116.) Students in ganon through fifth grade pray every morning in their classrooms. (Tr. 78-79.) The fourth and fifth grade students pray every morning and afternoon in their classrooms. (Tr. 79.) The sixth through eighth grade students also have daily morning and afternoon prayer in their classrooms or in the shul. (Id.) However, prayers are not limited to morning and afternoon services. For example, every time a student has a meal or eats a snack, they recite prayers both before and after they eat. (Tr. 21-22.) All of these prayers are integrated into the school day and are recited whether the student is in a Judaic or general studies course. (Tr. 23-24, 77.) 48. WDS also “maintains fixed standards of observance of the laws of hash-rut,” Jewish dietary law, as required by their faith. (Pl.Ex. 13 at 5; see Tr. 68.) Thus, unlike public or secular private schools, WDS has two separate kitchens: one for meat and one for dairy. (Tr. 67-68; Defs. Ex. TTT at A2.1, A2.10.) 49. Students at WDS also adhere throughout the day to the dress code dictated by the Torah. (Tr. 27; Pl.Ex. 13 at 3.) Rabbi Einzig explained the basis underlying the dress code: “It dictates, it says in the Torah that — in the Bible — that one should dress modestly and to wear these garments [kippots and tzizits ] to remember that God is above us and God is around us, so that is very much a part of our religion.” (Tr. 27.) 50. The integration of Judaic and general studies at WDS is consistent with the expert testimony offered by Dr. Schick. Dr. Schick testified as to the religious functions of Jewish day schools: The Jewish day school obviously has these two purposes, the general educational purpose and the general socialization purpose. There are two other very important functions for Jewish day schools. Number one, the religious education function, which parallels the general education function, that is they impart certain knowledge in Jewish subjects; the idea being, the hope being that this information will serve very well as these children reach adult life, and they will be participating members in the Jewish community. The parallel function is a Jewish socialization function, which is to teach children certain modes of behavior which fit into the Jewish faith and carry out various traditions, such as going to synagogue, praying; not merely praying in the sense of being able to read, but to understand and have certain feelings about their community and the commitments to their community. (Tr. 384.) 51. Although the Court recognizes that there is no command in the Torah that Orthodox Jewish children attend an Orthodox Jewish day school, the Court finds that a religious education is mandated by modern Orthodox Judaism — there is a commandment to teach children the Torah. (E.g., Tr. 262-63, 415, 793.) As Dr. Schick explained: [Tjhere is a very powerful religious obligation in Jewish life to teach children religious studies, as part of a prayer that is recited three times a day by many— by most Orthodox Jews, and so, the practical way of fulfilling that key central religious obligation is through the medium of a religious school. (Tr. 415.) 52. The vast majority of modern Orthodox Jewish parents satisfy this “key central religious obligation” by sending their children to Jewish day schools, such as WDS. (Tr. 400-01, 415-16.) Dr. Schick opined that for modern Orthodox Jews, enrolling their children in a dual curriculum Jewish day school is “virtually mandatory.” (Tr. 400-01.) Rabbi Einzig confirmed this opinion (Tr. 50); Turek, a parent of two WDS students, echoed those sentiments (Tr. 793), as did Ham-merman, a mother of four WDS graduates. (Tr. 262-63, 269-70.) 53. Tuition at WDS ranges between approximately $11,000 and $17,000 per student per year. (Tr. 83.) Hammerman testified that she pays this tuition to send her children to WDS, rather than a public school or secular private school, for the Jewish education and socialization that is provided. (Tr. 269-70.) Turek stated that he sends his children to WDS because I as an orthodox Jew require the duality of the educational program that’s offered there. To me and my wife it is critically important that they have a strong grounding in Judaic studies. Equally, I should add that there is an obligation which is clearly cited in the Torah, the Talmud, the old law, for a father to pass onto his son and daughter as the case may be the rich culture, traditions and values of the Jewish religion. (Tr. 793.) Based on these findings, it is clear that WDS would not exist without its religious mission. 54. The Court finds that WDS’s existing facilities, in whole and in all of their constituent parts, are used for religious education and practice — i.e., devoted to religious purposes. While it is possible that a classroom may be used for a general studies course not infused with religion at a particular time, the uses to which a particular classroom are put will change over time and at some point will be devoted to religious purposes. (Tr. 165-66, 186, 394.) V. The Expansion Project 55. In 1998, WDS retained architectural firm KGD to assist it in addressing the inadequacies of its existing facilities in a manner that could accommodate its dual curriculum. (Tr. 1007-08.) KGD is an architectural, engineering and professional corporation established in 1994 from the predecessor firm of Kaeyer, Parker, Garment & Fleagle. (Tr. 1004-05.) KGD and its predecessor have been practicing in the lower Hudson Valley with an emphasis on educational architecture for more than 50 years. (Tr. 1005.) KGD has performed construction and renovation work for all types of schools, including public schools, public special education schools, private schools, private special education schools, community colleges, private colleges and graduate schools. (Tr. 1005-06.) KGD worked with WDS to renovate the Carriage House for classroom use in 1999 (see supra ¶ 7.c.), and continued to work with WDS toward a more permanent solution that adequately would address its short term and long term needs. (Tr. 1008-10.) 56. As part of the planning process, WDS also retained DTS, a well-established land planning, engineering, project management and environmental consulting firm based in White Plains. (Tr. 273, 655.) DTS has been involved with more than 500 projects since it was founded in 1972, including many related to school construction. (Tr. 274.) DTS was retained to provide land planning, site engineering and environmental services. (Tr. 273, 275, 475.) DTS also was retained to assist WDS in seeking and obtaining any necessary approvals for the proposed land use, an area in which DTS has substantial experience and expertise. (Tr. 275.) DTS worked with KGD and also retained and coordinated the work of other professionals. (Tr. 276, 475-76.) WDS’s contact at DTS was Michael Divney, a licensed professional engineer, certified planner and partner of DTS who has been with the firm since its founding more than 30 years ago. (Tr. 273-74.) 57. WDS also retained James Staudt, Esq., a land use attorney at the firm McCullough, Goldberg & Staudt. (Tr. 724-25.) 58. Based on a comprehensive assessment of WDS’s dual curriculum and educational needs, WDS and KGD determined the facilities required by WDS; which facilities could be incorporated into existing structures (i.e., the Castle, Carriage House and Wolfson Hall); and which facilities would have to be incorporated into a new building. (Tr. 1016-17.) Russell Davidson, President and Managing Partner of KGD, who has specialized in school design for more than 20 years (Tr. 1004-05), explained the design process for WDS: [A]s a continuation of the initial planning study, we worked with the school to come up with a set of classrooms that were needed to serve the three different age level groupings and the dual language curriculum, as well as providing for the special subjects, art and music, the small group spaces that are needed to support the grade level classrooms, the common areas that were missing, like there was no library. And we came up with this list which we commonly call a facilities program and we started to see how — which spaces could be adequately accommodated in the existing buddings and came up with a conceptual approach for a new building to provide the balance of the spaces. (Tr. 1009-10.) Davidson further explained the unique considerations in the ease of WDS: [I]t’s not even appropriate to compare it to public schools, per se, because of its dual language curriculum, because of the age level groupings, because [of] the fact it contains a nursery school and worship spaces, as well as a religious library, things no other public schools contain. Frankly, we felt and still feel that without this expansion, the day school is going to, you know, will not be competitive in its environment and it will limit its abilities to draw students. (Tr. 1020; see also Defs. Ex. DDDD at 1, 2.) ' 59. Based on the comprehensive assessment performed with KGD, and in order to remedy the inadequacies of its existing facilities, WDS decided to renovate Wolfson Hall and the Castle and to construct a new building, Gordon Hall. This decision was, in part, made in response to competition from other area day schools. (Tr. 34, 259, 793, 1020; Pl.Ex. 62 at 8.) Gordon Hall is to be approximately 44,000 square feet in size, containing 25 classrooms and a multi-purpose room. (SAF ¶ 16; Tr. 184, 225; see generally Pl.Ex. 3(4), (6); Pl.Ex. 4; Defs. Ex. TTT at A2.5-2.9.) The proposed Gordon Hall will provide room for libraries, computer rooms, resource rooms, science labs, classrooms and other facilities, such as are provided in nonreligious private schools and public schools. (Tr. 37, 41, 103, 172-73, 393-94, 427, 794; Pl. Exs. 3(4), 111.) The Project calls for WDS to decommission all 13 classrooms in the Castle in order to use them for other required purposes, such as a learning center, library space, music and art rooms and rooms for speech therapy, occupational therapy and psychological counseling. (SAF ¶ 17; Tr. 185; Pl.Ex. 3(4) at 2.) 60. The proposed 44,000 gross square foot area of Gordon Hall was not based on a calculation of gross square footage per student. (Tr. 1017.) As Davidson explained at trial, “Gross square feet per student is not a tool that is used to determine the size of school buildings. It’s only sometimes used as a benchmark after a program based design is complete to test your design to see if you’re within certain reasonable ranges.” (Id.) Davidson testified before the ZBA and at trial that WDS ended up with a figure of 169 GSF per student. (Pl.Ex. 79 at 6; Tr. 1054-55.) This number falls within a reasonable range. 61. A 2001 AIA schedule of typical classroom sizes indicates gross square footage per student of 108 for elementary school students, 156 for middle school students and 175 for high school students. (Pl.Ex. 64 at 28.) In addition, an industry text on elementary and secondary school design finds that “[c]lassroom sizes typically range from 750 to 1,000 NSF.” (Id. at 29.) The New York State minimum standard for an elementary school classroom is 770 NSF, based on an occupancy of 27 students. (Id. at 28.) However, this text points out that “[t]he quantity of specialized program areas is determined by the offerings at the school and varies from school to school.” (Id. at 29.) 62. Davidson testified that a majority of the classrooms in the existing buildings fell well below the New York State minimum standards, a problem that the Project was designed to address. (Tr. 1021-22; Pl.Ex. 26.) The 169 GSF per student figure was consistent with three public schools — none of which have dual language programs — upon which Davidson’s firm was working at the time of the Application. (Pl.Ex. 79 at 6-7.) Davidson also noted that the Harvey School, a private school located in a residential neighborhood in the Town of Bedford, New York, had added a 28,000 GSF art facility (with 1,000 NSF rooms) to its larger 100,000 GSF structure. (Id. at 26, 28.) In addition, Davidson indicated his firm had done work on the New York State School for the Deaf, a private school in Greenburgh, New York, that has classroom sizes of 770 NSF to 900 NSF. (Id. at 26.) 63. Presently, the Carriage House is 12,252 square feet, the Castle is 21,302 square feet, Wolfson Hall is 30,492 square feet, WHHS is 34,993 square feet and the connector between the Castle and Wolfson Hall is 1,242 square feet. (Pl.Ex. 120.) Multiplying 169 GSF per student by a maximum potential WDS enrollment of 591 students yields 99,879 GSF. (Tr. 1082.) Subtracting 56,000 square feet, the approximate amount of existing space devoted exclusively to WDS use, ie., not including the full square footage of Wolfson Hall, leaves 44,000 square feet. (Id.) 64. Defendants argue that 65,000 square feet should be subtracted to reflect the use of space shared with WHHS in Wolfson Hall. (Tr. 1082-85.) The shared facilities include the gymnasium, the synagogue, the cafeteria and the science rooms. (Tr. 1091.) Davidson objected to using that figure, however, because it represented an approximation that does not accurately reflect how the inclusion of shared space would affect the gross square footage per student. (Tr. 1084.) Moreover, Davidson noted that in older buildings, especially in the northeast, there is much more gross square footage related to net square footage than in other areas because of the thickness of walls, because of the amount of insulation in buildings. And particularly at the day school, the [C]ar-riage [H]ouse [and] the [C]astle building have a lot of unusable square footage included in the gross category because of the age of their construction, and also ... because of the long connector ... between Wolfson and the [C]astle building. (Tr. 1018.) This is consistent with the industry text, which states: “Additions to existing schools tend to be less efficient; furthermore, the planning of the original school probably did not consider current teaching methodologies and technology.” (Pl.Ex. 64 at 20.) 65. Athough, with the addition of Gordon Hall, WDS could accommodate additional students, Gordon Hall was specifically designed to serve the needs of the existing student population. (Tr. at 240-41, 1101, 1049-52; Defs. Ex. TT at 3.) Davidson testified that “[t]he proposed building addition was primarily a solution to the shortcomings of the educational facilities for the current enrollment.” (Tr. 1011.) 66. The renovations to Wolfson Hall and the Castle will include making both buildings handicap accessible, creating a second science laboratory, retreading staircases, retiling bathroom floors, recar-peting rooms, rewiring for computer and network capability, and installing new doors, light fixtures and audio-visual equipment. (SAF ¶ 17; Pl.Ex. 3(4) at 2-3.) 67. The Project will rectify the inadequacies of WDS’s existing facilities in several ways including, at least, the following: a.The construction of Gordon Hall will result in a net increase to WDS of 12 classrooms, to be used by students in ga-non through grade two, grade four and grade five. (Tr. 185, 229; Pl.Ex. 111; Defs. Ex. TTT at A.2.1-2.2, A.2.5-2.8.) The classrooms in Gordon Hall will be used to teach Judaic and general studies, as well as for prayer services. (Tr. 52-53, 165.) Significantly, as noted above (see supra ¶ 43), in ganon and kindergarten there is no division between Judaic and general studies — they are taught in the classroom simultaneously. (Tr. 55, 75-76, 435-36, 443.) However, even where classrooms are used by elementary and middle school students for general studies, those general studies will integrate varying degrees of religious instruction. (See supra ¶¶ 44-47; Tr. 21-22, 29, 445-50.) In addition, while the classrooms may be used for general studies one year, the following year the same classrooms may be used for Judaic studies. (Tr. 165-66,186, 393-94.) b. The Project will provide WDS with a learning center and small-group instructional rooms to be used for remedial, challenge and differentiated instruction in both Judaic and general studies. (Tr. 103; Pl. Ex. 111; Defs. Ex. TTT at A2.1-2.2.) c. A multi-purpose room will be constructed in Gordon Hall. (Tr. 37, 103, 225; Defs. Ex. TTT at A2.1, A2.6.) The multipurpose room will be used for, inter alia, religious instruction, group prayer and Jewish performances and assemblies. (Tr. 33-34, 52, 117, 165-66, 174, 186.) It will also be available for the younger students to eat lunch, be used for school plays and allow the ganon and kindergarten students a place to recreate during inclement weather. (Tr. 33, 96,116-17, 172.) d. The Project will provide WDS with an art room. (Tr. 103, 167, 184, 1010; Defs. Ex. TTT at A2.2, A2.8.) e. The Project also will provide WDS with a music room. (Tr. 103, 167, 184, 1010; Defs. Ex. TTT at A2.2, A2.8.) f. The Project enables WDS to properly cluster students in an age appropriate manner. For example, Gordon Hall will contain classrooms for ganon through grade two (first floor) and grades four and five (second floor). (Tr. 1016; Pl.Ex. 111; Defs. Ex. TTT at A2.1, A2.5-2.6.) Grade three will be in the Carriage House. (Defs. Ex. TTT at A2.1, A2.5.) The middle school students (grades six through eight), will be in Wolfson Hall. (Defs. Ex. TTT at A2.1, A2.10.) Shared facilities, such as the learning center, beit midrash and music and art rooms will be centrally located in the renovated Castle. (Defs. Ex. TTT at A2.1-2.2, A2.6, A2.8.) The Project also calls for the administrative offices to be conveniently located in the Carriage House, Castle and Gordon Hall. (Tr. 217; Defs. Ex. TTT at A2.1-2.3, A2.5, A2.7-2.8.) g. The Project includes resource rooms that can be used for speech therapy, occupational therapy