2024-08-21T12:50:18-05:00 2023-12-31 141442607 BST & CO CPAS LLP 10 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-01-01 112976735 BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC BACK 5164883434 2150 HEMPSTEAD TURNPIKE COTTAGE 28 ELMONT NY 11003 FRANK CARUSO CONTROLLER 5164883434 2024-08-19 1 0 JEREMY COLE P00436330 5184596700 2024-08-01 2023 2024-08-08 14:25:15Z FRANK CARUSO 2150 HEMPSTEAD TURNPIKE COTTAGE 28B ELMONT NY 11003 2483584 0 X HTTP://BESTBACKSTRETCH.ORG/ X 1989 NY B.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. 10 10 18 80 0 0 2035308 2340747 0 0 -12097 72222 0 0 2023211 2412969 603352 532676 0 0 1171051 1307760 4500 0 58649 224128 217285 2003031 2057721 20180 355248 2551190 2932372 111324 133184 2439866 2799188 B.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. 0 0 1669987 532676 B.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. 1669987 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X FRANK CARUSO CONTROLLER 5164883434 2150 HEMPSTEAD TURNPIKE COTTAGE 28B ELMONT NY 11003 IRIS ROBERTS ESQ CO-CHAIR 2.00 X X 0 0 0 JAMES FERRARO TREASURER 2.00 X X 0 0 0 CHAD BROWN MEMBER 2.00 X 0 0 0 LAUREN EVANS MEMBER 2.00 X 0 0 0 LEAH GYARMATI MEMBER 2.00 X 0 0 0 NICOLE RUDOLPH-KATZ MEMBER` 2.00 X 0 0 0 DANIEL SUMMERS MEMBER 2.00 X 0 0 0 AARON YAGODA CO-CHAIR 2.00 X X 0 0 0 NAJJA THOMPSON SECRETARY 2.00 X X 0 0 0 DR EDWARD MESSINA MEMBER 2.00 X 0 0 0 PAUL RUCHAMES EXECUTIVE DIRECTOR 40.00 X 179240 0 7242 179240 0 7242 1 0 1 0 PATRICK J SHEEHAN DDS 174 FRANKLIN AVENUE FRANKLIN SQUARE NY 11010 DENTISTRY 108386 1 344335 1996412 2340747 66532 66532 76305 70615 5690 5690 5690 2412969 0 0 72222 532676 532676 186482 102566 65268 18648 862892 692644 155373 14875 33171 23272 9527 372 149062 128685 18615 1762 76153 57818 15938 2397 21400 9630 10700 1070 11618 11618 88529 56416 28739 3374 5633 3943 1127 563 4911 4911 56353 50719 5634 SPECIAL EVENTS 15638 50 15588 CLIENT ASSISTANCE 11503 11503 BANK FEES 1700 1700 2057721 1669987 329085 58649 13457 6592 2316348 2747724 72831 50499 26086 236 108871 101963 11819 6908 110649 120413 2551190 2932372 111324 133184 111324 133184 X 1584975 1882594 854891 916594 2439866 2799188 2551190 2932372 355248 4074 0 X 0 1 X 1 0 X 2147081 2008209 2140733 2035308 2340747 10672078 2147081 2008209 2140733 2035308 2340747 10672078 7026156 3645922 22045 11368 12018 22095 66532 134058 10806136 0.33740 0.29970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 108871 101963 6908 6908 X 2417043 4074 4074 2412969 0 2412969 2057721 0 2057721 0 2057721 PART X, LINE 2: B.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. 1 HEALTH BENEFITS 1207 361159 HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS. COUNSELING 107 7634 CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES. COMMUNITY OUTREACH 295 163883 DINNERS AND VARIOUS ACTIVITIES FOR THE COMMUNITY. PART I, LINE 2: THE 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. X X 0 0 0 0 0 0 0 0 0 PAUL RUCHAMES EXECUTIVE DIRECTOR 179240 0 0 0 0 0 7242 0 0 0 186482 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 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 12C A 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 15A THE 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 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FORM 990 FILINGS, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.