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BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC (EIN 11-2976735)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-31
IRS object ID
202302439349300120
Schema version
2022v5.0
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)
Return2023-08-31T08:06:35-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-08-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstFRANKPersonFirstNm
Person LastCARUSOPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUDY A CAHEEPreparerPersonNm
PTINP00281935PTIN
Phone5184596700PhoneNum
Preparation2023-08-28PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$2,167,862GrossReceiptsAmt
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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,140,733PYContributionsGrantsAmt
CY Contributions Grants$2,035,308CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$12,018PYInvestmentIncomeAmt
CY Investment Income-$12,097CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,152,751PYTotalRevenueAmt
CY Total Revenue$2,023,211CYTotalRevenueAmt
PY Grants And Similar Paid$492,108PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$603,352CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,091,299PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,171,051CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$4,500CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$41,353CYTotalFundraisingExpenseAmt
PY Other Expenses$233,472PYOtherExpensesAmt
CY Other Expenses$224,128CYOtherExpensesAmt
PY Total Expenses$1,816,879PYTotalExpensesAmt
CY Total Expenses$2,003,031CYTotalExpensesAmt
PY Revenues Less Expenses$335,872PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$20,180CYRevenuesLessExpensesAmt
Total Assets BOY$2,509,504TotalAssetsBOYAmt
Total Assets EOY$2,551,190TotalAssetsEOYAmt
Total Liabilities BOY$89,476TotalLiabilitiesBOYAmt
Total Liabilities EOY$111,324TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,420,028NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,439,866NetAssetsOrFundBalancesEOYAmt
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$1,652,641ExpenseAmt
Grant$603,352GrantAmt
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$1,652,641TotalProgramServiceExpensesAmt
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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 (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IRIS ROBERTS ESQ
CHAIR2.00Yes (X)Yes (X)$0$0$0
JAMES FERRARO
SECRETARY2.00Yes (X)Yes (X)$0$0$0
CHAD BROWN
MEMBER2.00Yes (X)$0$0$0
THOMAS DURKIN
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
WILLIAM ALEMPIJEVIC
MEMBER2.00Yes (X)$0$0$0
DANIEL SUMMERS
MEMBER2.00Yes (X)$0$0$0
PAUL RUCHAMES
EXECUTIVE DIRECTOR40.00Yes (X)$175,179$0$6,932
FieldValueIRS element (for citing)
Total Reportable Comp From Org$175,179TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$6,932TotalOtherCompensationAmt
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$115,973CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$70,000GovernmentGrantsAmt
All Other Contributions$1,965,308AllOtherContributionsAmt
Total Contributions$2,035,308TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,095TotalRevenueColumnAmt
Exclusion$22,095ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$110,459SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$144,651SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$34,192SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$34,192TotalRevenueColumnAmt
Exclusion-$34,192ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,023,211TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$12,097ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$603,352TotalAmt
Program Services$603,352ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$182,111TotalAmt
Program Services$100,162ProgramServicesAmt
Management And General$63,738ManagementAndGeneralAmt
Fundraising$18,211FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$759,209TotalAmt
Program Services$605,575ProgramServicesAmt
Management And General$144,279ManagementAndGeneralAmt
Fundraising$9,355FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$29,615TotalAmt
Program Services$20,448ProgramServicesAmt
Management And General$8,834ManagementAndGeneralAmt
Fundraising$333FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$131,624TotalAmt
Program Services$115,599ProgramServicesAmt
Management And General$14,933ManagementAndGeneralAmt
Fundraising$1,092FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$68,492TotalAmt
Program Services$51,452ProgramServicesAmt
Management And General$15,070ManagementAndGeneralAmt
Fundraising$1,970FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,100TotalAmt
Program Services$14,440ProgramServicesAmt
Management And General$6,092ManagementAndGeneralAmt
Fundraising$568FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$4,500TotalAmt
Fundraising$4,500FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,825TotalAmt
Program Services$7,357ProgramServicesAmt
Management And General$5,002ManagementAndGeneralAmt
Fundraising$466FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$79,455TotalAmt
Program Services$47,339ProgramServicesAmt
Management And General$29,495ManagementAndGeneralAmt
Fundraising$2,621FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$8,225TotalAmt
Program Services$5,757ProgramServicesAmt
Management And General$1,645ManagementAndGeneralAmt
Fundraising$823FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,616TotalAmt
Program Services$5,616ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,746TotalAmt
Management And General$4,746ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$83,356TotalAmt
Program Services$75,020ProgramServicesAmt
Management And General$8,336ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
CLIENT ASSISTANCE$6,178$6,178
SPECIAL EVENTS$1,861$468$1,393
BANK FEES$766$221$21$524

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,003,031TotalAmt
Program Services$1,652,641ProgramServicesAmt
Management And General$309,037ManagementAndGeneralAmt
Fundraising$41,353FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$29,620BOYAmt
EOY$13,457EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,247,503BOYAmt
EOY$2,316,348EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$73,882BOYAmt
EOY$72,831EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$11,423BOYAmt
EOY$26,086EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$108,871LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$97,052LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$13,265BOYAmt
EOY$11,819EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$133,811BOYAmt
EOY$110,649EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,509,504BOYAmt
EOY$2,551,190EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$89,476BOYAmt
EOY$111,324EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$89,476BOYAmt
EOY$111,324EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,652,557BOYAmt
EOY$1,584,975EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$767,471BOYAmt
EOY$854,891EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,420,028BOYAmt
EOY$2,439,866EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,509,504BOYAmt
EOY$2,551,190EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$20,180ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$342NetUnrlzdGainsLossesInvstAmt
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$2,040,260CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,147,081CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,008,209CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,140,733CurrentTaxYearMinus1YearAmt
Current Tax Year$2,035,308CurrentTaxYearAmt
Total$10,371,591TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,040,260CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,147,081CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,008,209CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,140,733CurrentTaxYearMinus1YearAmt
Current Tax Year$2,035,308CurrentTaxYearAmt
Total$10,371,591TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,234,460SubstantialContributorsTotAmt
Public Support Total170$3,137,131PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$28,274CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,045CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,368CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,018CurrentTaxYearMinus1YearAmt
Current Tax Year$22,095CurrentTaxYearAmt
Total$95,800TotalAmt
FieldValueIRS element (for citing)
Total Support$10,467,391TotalSupportAmt
Public Support CY1700.29970PublicSupportCY170Pct
Public Support PY1700.27630PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestB.E.S.T.'S FUNDRAISING PROGRAM:B.E.S.T. RECEIVES SUPPORT FROM A DIVERSE CROSS SECTION OF THE PUBLIC, PRIMARILY FROM DONORS IN NEW YORK STATE BUT SIGNIFICANTLY FROM DONORS THROUGHOUT THE UNITED STATES. B.E.S.T.'S PRIMARY TARGET FOR FUNDRAISING ARE THE SEVERAL HUNDREDS OF THOUSANDS OF NEW YORK-BASED HORSE RACING FANS, IN ADDITION TO HUNDREDS OF TRAINERS AND OWNERS OF THE THOUSANDS OF RACE HORSES IN SERVICE, B.E.S.T. WILL CONTINUE TO SOLICIT FUNDS FROM THESE INDIVIDUALS VIA ITS SUCCESSFUL AND ACCLAIMED "THIRD RACE CALL" FUNDRAISER AND THROUGH INTERNET AND POSTAL MAIL APPEALS. B.E.S.T. HAS MAINTAINED AN ACTIVE PRESENCE ON SOCIAL MEDIA AND THE INTERNET WITH THE GOAL OF INCREASING DONATIONS. B.E.S.T. WILL CONTINUE TO ENHANCE AND GROW ITS FUNDRAISING EFFORTS IN A VARIETY OF WAYS AS THE ORGANIZATION LOOKS TO THE FUTURE. B.E.S.T. IS THE RECIPIENT OF A GRANT FROM NY STATE DEPARTMENT OF HEALTH, AND ACTIVELY UNDERTAKES SOLICITATION OF FUNDING FROM GOVERNMENTAL AGENCIES AND PRIVATE FOUNDATIONS. B.E.S.T. IS PUBLICLY SUPPORTED:B.E.S.T. RAISED OVER $2 MILLION FROM PRIVATE AND GOVERNMENT SOURCES DURING 2022, WHICH COMPRISED THE MAJORITY OF ITS REVENUE RAISED. B.E.S.T. RECEIVED A GRANT FROM A GOVERNMENT SOURCE AND DONATIONS FROM OVER 550 INDIVIDUAL DONORS. AS DISCUSSED PREVIOUSLY, B.E.S.T. WILL CONTINUE TO ENHANCE AND GROW ITS FUNDRAISING EFFORTS IN THE FUTURE WITH THE GOAL OF INCREASING THE PORTION THAT COMES FROM PRIVATE AND GOVERNMENT SOURCES.B.E.S.T. PROVIDES SPACE FOR MEETINGS OF ALCOHOLICS ANONYMOUS (AA). THESE MEETINGS ARE OPEN TO THE GENERAL PUBLIC. AT PRESENT AND CONTINUING INTO THE FUTURE, B.E.S.T. HOSTS 6 SUCH MEETINGS EVERY WEEK OF THE YEAR. A NUMBER OF LOCAL OFFICIALS ATTEND AND SUPPORT VARIOUS B.E.S.T. SPONSORED EVENTS, OR TOUR FACILITIES OPERATED BY B.E.S.T.B.E.S.T. ENJOYS THE REGULAR MONETARY AND OTHER SUPPORT FROM CIVIC ASSOCIATIONS INCLUDING LOCAL CHAMBERS OF COMMERCE, THE ROTARY CLUB, THE LIONS CLUB, ALCOHOLICS ANONYMOUS, SURROUNDING HOSPITALS AND PROVIDERS OF LEGAL ASSISTANCE.B.E.S.T.'S PROGRAM IS OVERSEEN BY THREE GOVERNMENTAL REGULATORY AGENCIES: THE NEW YORK STATE OFFICE OF ALCOHOL AND SUBSTANCE ABUSE SERVICES, THE NEW YORK STATE DEPARTMENT OF HEALTH IN DELIVERING ITS MISSION-RELATED HEALTH AND WELFARE SERVICES AND THE NEW YORK STATE GAMING COMMISSION.B.E.S.T.'S SARATOGA SPRINGS SITE PROVIDES ACCESS FOR NEARLY 2,000 BACKSTRETCH WORKERS TO A GLOBAL COMMUNICATIONS CENTER WHERE THEY CAN LEARN OR HONE THEIR COMPUTER SKILLS AND COMMUNICATE WITH FAMILY AND FRIENDS WHO RESIDE IN OTHER AREAS. THIS SITE ALSO PROVIDES RECREATIONAL ACTIVITIES FOR BACKSTRETCH WORKERS DURING THE SARATOGA RACING SEASON. IN ADDITION THE SITE HOUSES A "FREE STORE" FROM WHICH HUNDREDS OF BACKSTRETCH WORKERS RECEIVE NEW OR GENTLY USED CLOTHING, ALL OF WHICH WERE DONATED BY MEMBERS OF THE SURROUNDING COMMUNITY INCLUDING RELIGIOUS AND SOCIAL INSTITUTIONS. THE SITE OVERSEES THE PROVISIONS OF PRIMARY CARE SERVICES PROVIDED BY SARATOGA HOSPITAL AND INTENSIVE CASE MANAGEMENT ASSISTANCE FOR ALL BACKSTRETCH WORKERS AND DRUG, ALCOHOL AND MENTAL HEALTH SERVICES ON AN AS NEEDED BASIS.FactsAndCircumstancesTestTxt

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$97,052DepreciationAmt
Book Value$11,819BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,819TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,022,869TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$342NetUnrealizedGainsInvstAmt
Revenue Not Reported-$342RevenueNotReportedAmt
Revenue Subtotal$2,023,211RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,023,211TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,003,031TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,003,031ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,003,031TotalExpensesPerForm990Amt

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, 2022 AND 2021.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 BENEFITS1018$422,523HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS.
COUNSELING106$8,326CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES.
COMMUNITY OUTREACH219$172,503DINNERS 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$175,179BaseCompensationFilingOrgAmt
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$6,932DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$182,111TotalCompensationFilingOrgAmt
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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