BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC (EIN 11-2976735)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-21
IRS object ID
202432349349301273
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-21T12:50:18-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN141442607PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BST & CO CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110 BRITISH AMERICAN BLVDAddressLine1Txt
CityLATHAMCityNm
State AbbreviationNYStateAbbreviationCd
ZIP12110ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN112976735EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BACKSTRETCH EMPLOYEE SERVICE TEAM OFBusinessNameLine1Txt
Business Name Line2NEW YORK INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBACKBusinessNameControlTxt
Phone5164883434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 HEMPSTEAD TURNPIKE COTTAGE 28AddressLine1Txt
CityELMONTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11003ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANK CARUSOPersonNm
Person TitleCONTROLLERPersonTitleTxt
Phone5164883434PhoneNum
Signature2024-08-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEREMY COLEPreparerPersonNm
PTINP00436330PTIN
Phone5184596700PhoneNum
Preparation2024-08-01PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerFRANK CARUSOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 HEMPSTEAD TURNPIKE COTTAGE 28BAddressLine1Txt
CityELMONTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11003ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,483,584GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://BESTBACKSTRETCH.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionB.E.S.T. IS A NON-PROFIT ORGANIZATION WHICH IS DEVOTED TO PROVIDING FOR THE HEALTH AND SOCIAL WELFARE NEEDS OF THE SEVERAL THOUSAND, LOW WAGE, BARN AREA ("BACKSTRETCH") WORKERS OF THE AQUEDUCT, BELMONT, AND SARATOGA RACE TRACKS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers80TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,035,308PYContributionsGrantsAmt
CY Contributions Grants$2,340,747CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income-$12,097PYInvestmentIncomeAmt
CY Investment Income$72,222CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,023,211PYTotalRevenueAmt
CY Total Revenue$2,412,969CYTotalRevenueAmt
PY Grants And Similar Paid$603,352PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$532,676CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,171,051PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,307,760CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$4,500PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$58,649CYTotalFundraisingExpenseAmt
PY Other Expenses$224,128PYOtherExpensesAmt
CY Other Expenses$217,285CYOtherExpensesAmt
PY Total Expenses$2,003,031PYTotalExpensesAmt
CY Total Expenses$2,057,721CYTotalExpensesAmt
PY Revenues Less Expenses$20,180PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$355,248CYRevenuesLessExpensesAmt
Total Assets BOY$2,551,190TotalAssetsBOYAmt
Total Assets EOY$2,932,372TotalAssetsEOYAmt
Total Liabilities BOY$111,324TotalLiabilitiesBOYAmt
Total Liabilities EOY$133,184TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,439,866NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,799,188NetAssetsOrFundBalancesEOYAmt
MissionB.E.S.T. IS A NON-PROFIT ORGANIZATION WHICH IS DEVOTED TO PROVIDING FOR THE HEALTH AND SOCIAL WELFARE NEEDS OF THE SEVERAL THOUSAND, LOW WAGE, BARN AREA ("BACKSTRETCH") WORKERS OF THE AQUEDUCT, BELMONT, AND SARATOGA RACE TRACKS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,669,987ExpenseAmt
Grant$532,676GrantAmt
DescB.E.S.T. OPERATES A NEW YORK STATE LICENSED DRUG AND ALCOHOL TREATMENT PROGRAM AND PROVIDES SUBSIDIES FOR ELIGIBLE BACKSTRETCH WORKERS FOR THE PURPOSE OF SUBSIDIZING SIGNIFICANT PORTIONS OF THE COST OF THEIR HEALTH INSURANCE. B.E.S.T. SUBCONTRACTS NORTHWELL HEALTH AND SARATOGA HOSPITAL TO PROVIDE PRIMARY HEALTH CARE AT BELMONT PARK AND AT THE SARATOGA RACECOURSE. THE ORGANIZATION'S THREE LARGEST ACCOMPLISHMENTS ARE AS FOLLOWS; 1. THE SUCCESSFUL OPERATION OF TWO PRIMARY HEALTH CARE CLINICS WHICH PROVIDE EQUAL AS NEEDED CARE FOR INSURANCE ELIGIBLE AND INSURANCE INELIGIBLE BACKSTRETCH WORKERS. 2. RENEWAL OF ENGLISH AS A SECOND LANGUAGE CLASSES AND CITIZENSHIP PREPARATION CLASSES. 3. PROVISION OF CASE MANAGEMENT SERVICES FOR HUNDREDS OF BACKSTRETCH WORKERS.Desc
Total Program Service Expenses$1,669,987TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee18EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFRANK CARUSO CONTROLLERPersonNm
Phone5164883434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 HEMPSTEAD TURNPIKE COTTAGE 28BAddressLine1Txt
CityELMONTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11003ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IRIS ROBERTS ESQ
CO-CHAIR2.00Yes (X)Yes (X)$0$0$0
JAMES FERRARO
TREASURER2.00Yes (X)Yes (X)$0$0$0
CHAD BROWN
MEMBER2.00Yes (X)$0$0$0
LAUREN EVANS
MEMBER2.00Yes (X)$0$0$0
LEAH GYARMATI
MEMBER2.00Yes (X)$0$0$0
NICOLE RUDOLPH-KATZ
MEMBER`2.00Yes (X)$0$0$0
DANIEL SUMMERS
MEMBER2.00Yes (X)$0$0$0
AARON YAGODA
CO-CHAIR2.00Yes (X)Yes (X)$0$0$0
NAJJA THOMPSON
SECRETARY2.00Yes (X)Yes (X)$0$0$0
DR EDWARD MESSINA
MEMBER2.00Yes (X)$0$0$0
PAUL RUCHAMES
EXECUTIVE DIRECTOR40.00Yes (X)$179,240$0$7,242
FieldValueIRS element (for citing)
Total Reportable Comp From Org$179,240TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$7,242TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PATRICK J SHEEHAN DDSBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1174 FRANKLIN AVENUEAddressLine1Txt
CityFRANKLIN SQUARECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11010ZIPCd
FieldValueIRS element (for citing)
ServicesDENTISTRYServicesDesc
Compensation$108,386CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$344,335GovernmentGrantsAmt
All Other Contributions$1,996,412AllOtherContributionsAmt
Total Contributions$2,340,747TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,532TotalRevenueColumnAmt
Exclusion$66,532ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$76,305SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$70,615SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$5,690SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,690TotalRevenueColumnAmt
Exclusion$5,690ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,412,969TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$72,222ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$532,676TotalAmt
Program Services$532,676ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$186,482TotalAmt
Program Services$102,566ProgramServicesAmt
Management And General$65,268ManagementAndGeneralAmt
Fundraising$18,648FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$862,892TotalAmt
Program Services$692,644ProgramServicesAmt
Management And General$155,373ManagementAndGeneralAmt
Fundraising$14,875FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,171TotalAmt
Program Services$23,272ProgramServicesAmt
Management And General$9,527ManagementAndGeneralAmt
Fundraising$372FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$149,062TotalAmt
Program Services$128,685ProgramServicesAmt
Management And General$18,615ManagementAndGeneralAmt
Fundraising$1,762FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$76,153TotalAmt
Program Services$57,818ProgramServicesAmt
Management And General$15,938ManagementAndGeneralAmt
Fundraising$2,397FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,400TotalAmt
Program Services$9,630ProgramServicesAmt
Management And General$10,700ManagementAndGeneralAmt
Fundraising$1,070FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,618TotalAmt
Program Services$11,618ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$88,529TotalAmt
Program Services$56,416ProgramServicesAmt
Management And General$28,739ManagementAndGeneralAmt
Fundraising$3,374FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,633TotalAmt
Program Services$3,943ProgramServicesAmt
Management And General$1,127ManagementAndGeneralAmt
Fundraising$563FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,911TotalAmt
Management And General$4,911ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$56,353TotalAmt
Program Services$50,719ProgramServicesAmt
Management And General$5,634ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SPECIAL EVENTS$15,638$50$15,588
CLIENT ASSISTANCE$11,503$11,503
BANK FEES$1,700$1,700

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,057,721TotalAmt
Program Services$1,669,987ProgramServicesAmt
Management And General$329,085ManagementAndGeneralAmt
Fundraising$58,649FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$13,457BOYAmt
EOY$6,592EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,316,348BOYAmt
EOY$2,747,724EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$72,831BOYAmt
EOY$50,499EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$26,086BOYAmt
EOY$236EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$108,871LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$101,963LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$11,819BOYAmt
EOY$6,908EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$110,649BOYAmt
EOY$120,413EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,551,190BOYAmt
EOY$2,932,372EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$111,324BOYAmt
EOY$133,184EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$111,324BOYAmt
EOY$133,184EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,584,975BOYAmt
EOY$1,882,594EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$854,891BOYAmt
EOY$916,594EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,439,866BOYAmt
EOY$2,799,188EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,551,190BOYAmt
EOY$2,932,372EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$355,248ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,074NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,147,081CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,008,209CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,140,733CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,035,308CurrentTaxYearMinus1YearAmt
Current Tax Year$2,340,747CurrentTaxYearAmt
Total$10,672,078TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,147,081CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,008,209CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,140,733CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,035,308CurrentTaxYearMinus1YearAmt
Current Tax Year$2,340,747CurrentTaxYearAmt
Total$10,672,078TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,026,156SubstantialContributorsTotAmt
Public Support Total170$3,645,922PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,045CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,368CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,018CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,095CurrentTaxYearMinus1YearAmt
Current Tax Year$66,532CurrentTaxYearAmt
Total$134,058TotalAmt
FieldValueIRS element (for citing)
Total Support$10,806,136TotalSupportAmt
Public Support CY1700.33740PublicSupportCY170Pct
Public Support PY1700.29970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$108,871OtherCostOrOtherBasisAmt
Depreciation$101,963DepreciationAmt
Book Value$6,908BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,908TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,417,043TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$4,074NetUnrealizedGainsInvstAmt
Revenue Not Reported$4,074RevenueNotReportedAmt
Revenue Subtotal$2,412,969RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,412,969TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,057,721TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,057,721ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,057,721TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationB.E.S.T. FILES FORM 990 ANNUALLY WITH THE INTERNAL REVENUE SERVICE. WHEN ANNUAL RETURNS ARE FILED, SOME TAX POSITIONS TAKEN ARE HIGHLY CERTAIN TO BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHER TAX POSITIONS ARE SUBJECT TO UNCERTAINTY ABOUT THE TECHNICAL MERITS OF THE POSITION OR AMOUNT OF THE POSITION'S TAX BENEFIT THAT WOULD ULTIMATELY BE SUSTAINED. MANAGEMENT EVALUATED B.E.S.T.'S TAX POSITIONS, INCLUDING INTEREST AND PENALTIES ATTRIBUTABLE THERETO, AND CONCLUDED THAT B.E.S.T. HAD TAKEN NO TAX POSITIONS THAT REQUIRED ADJUSTMENT IN ITS FINANCIAL STATEMENTS AS OF DECEMBER 31, 2023 AND 2022.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceDesc
HEALTH BENEFITS1207$361,159HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS.
COUNSELING107$7,634CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES.
COMMUNITY OUTREACH295$163,883DINNERS AND VARIOUS ACTIVITIES FOR THE COMMUNITY.

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION SOLELY PROVIDES ASSISTANCE TO THE BACKSTRETCH WORKERS OF THE AQUEDUCT RACE TRACK, BELMONT PARK, AND SARATOGA RACE COURSE. THE ORGANIZATION MAINTAINS RECORDS OF THE BENEFITS AND SERVICES PROVIDED TO THE BACKSTRETCH WORKERS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonPAUL RUCHAMESPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$179,240BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$7,242DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$186,482TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS REVIEWED BY THE ORGANIZATION'S FISCAL OFFICER AND EXECUTIVE DIRECTOR. COPIES ARE PROVIDED TO THE BOARD'S AUDIT COMMITTEE AND TO ALL BOARD MEMBERS FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CA COPY OF THE CONFLICT OF INTEREST POLICY IS FURNISHED TO EACH DIRECTOR, OFFICER, AND SENIOR STAFF MEMBER WHO IS CURRENTLY SERVING THE ORGANIZATION. THE POLICY IS REVIEWED ANNUALLY AND ANY POSSIBLE CONFLICTS OF INTEREST ARE TO BE DISCLOSED TO THE BOARD OF DIRECTORS BY THE PERSON CONCERNED FOR ADJUDICATION BY THE ENTIRE B.E.S.T. BOARD.
FORM 990, PART VI, SECTION B, LINE 15ATHE FINANCE COMMITTEE DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION USING VARIOUS MEASURES INCLUDING COMPENSATION STUDIES OF COMPARABLE ORGANIZATIONS, THE FINANCIAL STATUS OF B.E.S.T., AND INDIVIDUAL PERFORMANCE, INCLUDING THE EXECUTIVE'S SUCCESS IN CARRYING OUT OBJECTIVES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FORM 990 FILINGS, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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