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        <FundraisingAmt>4500</FundraisingAmt>
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        <ProgramServicesAmt>47339</ProgramServicesAmt>
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        <FundraisingAmt>2621</FundraisingAmt>
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        <ProgramServicesAmt>5757</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1645</ManagementAndGeneralAmt>
        <FundraisingAmt>823</FundraisingAmt>
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        <ProgramServicesAmt>5616</ProgramServicesAmt>
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        <TotalAmt>4746</TotalAmt>
        <ManagementAndGeneralAmt>4746</ManagementAndGeneralAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>75020</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8336</ManagementAndGeneralAmt>
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        <TotalAmt>6178</TotalAmt>
        <ManagementAndGeneralAmt>6178</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>468</ManagementAndGeneralAmt>
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        <EOYAmt>2551190</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>20180</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-342</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2040260</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2147081</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2008209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2140733</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2035308</CurrentTaxYearAmt>
        <TotalAmt>10371591</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>2040260</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2147081</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2008209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2140733</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2035308</CurrentTaxYearAmt>
        <TotalAmt>10371591</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>7234460</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>3137131</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>28274</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22045</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11368</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12018</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22095</CurrentTaxYearAmt>
        <TotalAmt>95800</TotalAmt>
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      <PublicSupportPY170Pct>0.27630</PublicSupportPY170Pct>
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      <FactsAndCircumstancesTestTxt>B.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>
    </IRS990ScheduleA>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <BookValueAmt>11819</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>11819</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
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      <NetUnrealizedGainsInvstAmt>-342</NetUnrealizedGainsInvstAmt>
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      <RevenueSubtotalAmt>2023211</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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, 2022 AND 2021.</ExplanationTxt>
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        <CashGrantAmt>422523</CashGrantAmt>
        <NonCashAssistanceDesc>HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS.</NonCashAssistanceDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <RecipientCnt>106</RecipientCnt>
        <CashGrantAmt>8326</CashGrantAmt>
        <NonCashAssistanceDesc>CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>COMMUNITY OUTREACH</GrantTypeTxt>
        <RecipientCnt>219</RecipientCnt>
        <CashGrantAmt>172503</CashGrantAmt>
        <NonCashAssistanceDesc>DINNERS AND VARIOUS ACTIVITIES FOR THE COMMUNITY.</NonCashAssistanceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
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        <PersonNm>PAUL RUCHAMES</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6932</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>182111</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FORM 990 FILINGS, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>
