BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC (EIN 11-2976735)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-13
IRS object ID
202032879349300428
Schema version
2019v5.1
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)
Return2020-10-13T11:51:33-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Line126 COMPUTER DRIVE WESTAddressLine1Txt
CityALBANYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP12205ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

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
Signature2020-09-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK GORCZYCAPreparerPersonNm
PTINP01781464PTIN
Phone5184596700PhoneNum
Preparation2020-09-23PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.213.242.82IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-09-24IPDt
IP Tm14:11:34IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id07D88615F0CCC24826BDDC359B95211E145BF10CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

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$2,169,126GrossReceiptsAmt
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 MEETING THE HEALTH AND SOCIAL WELFARE NEEDS OF THE SEVERAL THOUSAND BARN AREA ("BACKSTRETCH") WORKERS OF THE AQUEDUCT, BELMONT, AND SARATOGA RACE TRACKS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers85TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,040,260PYContributionsGrantsAmt
CY Contributions Grants$2,147,081CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$28,274PYInvestmentIncomeAmt
CY Investment Income$22,045CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,068,534PYTotalRevenueAmt
CY Total Revenue$2,169,126CYTotalRevenueAmt
PY Grants And Similar Paid$630,388PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$751,022CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,007,382PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,038,263CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$62,930CYTotalFundraisingExpenseAmt
PY Other Expenses$203,921PYOtherExpensesAmt
CY Other Expenses$260,984CYOtherExpensesAmt
PY Total Expenses$1,841,691PYTotalExpensesAmt
CY Total Expenses$2,050,269CYTotalExpensesAmt
PY Revenues Less Expenses$226,843PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$118,857CYRevenuesLessExpensesAmt
Total Assets BOY$1,830,641TotalAssetsBOYAmt
Total Assets EOY$1,957,349TotalAssetsEOYAmt
Total Liabilities BOY$119,752TotalLiabilitiesBOYAmt
Total Liabilities EOY$114,793TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,710,889NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,842,556NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionB.E.S.T. IS A NON-PROFIT ORGANIZATION WHICH IS DEVOTED TO MEETING THE HEALTH AND SOCIAL WELFARE NEEDS OF THE SEVERAL THOUSAND BARN AREA ("BACKSTRETCH") WORKERS OF THE AQUEDUCT, BELMONT, AND SARATOGA RACE TRACKS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,705,122ExpenseAmt
Grant$751,022GrantAmt
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. OVER 90% OF ALCOHOL AND DRUG TOXICOLOGY TESTS FOR PATIENTS IN B.E.S.T.'S N.Y. STATE LICENSED, OUTPATIENT CHEMICAL DEPENDENCY PROGRAM WERE NEGATIVE FOR ALCOHOL OR DRUG USE. B.E.S.T. PROVIDES LICENSED PRIMARY HEALTH CARE AT THE BELMONT RACE TRACK VIA AN FQHC, B.E.S.T. ALSO PROVIDES LICENSED PRIMARY HEALTH CARE AT THE SARATOGA RACE TRACK. B.E.S.T. PROVIDED MEDICAL CARE FOR 957 PATIENTS WHO VISITED BEST'S LICENSED CLINICS OVER 2,611 TIMES IN TOTAL IN 2019. B.E.S.T. PROVIDED APPROXIMATELY 17,000 ITEMS OF NEW OR GENTLY USED CLOTHING FOR BACKSTRETCH WORKERS IN NEED AND SERVED APPROXIMATELY 5,500 MEALS TO BACKSTRETCH WORKERS DURING THE YEAR.Desc
Total Program Service Expenses$1,705,122TotalProgramServiceExpensesAmt
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 Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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
ANDREA BELFIORE
CO-CHAIR1.00Yes (X)Yes (X)$0$0$0
JAMES RANTON
CO-CHAIR1.00Yes (X)Yes (X)$0$0$0
NICOLE KATZ-RUDOLPH
SECRETARY1.00Yes (X)Yes (X)$0$0$0
WILLIAM ALEMPEJEVIC
MEMBER1.00Yes (X)$0$0$0
JAMES FERRARO
MEMBER1.00Yes (X)$0$0$0
LEAH GYARMATI
MEMBER1.00Yes (X)$0$0$0
THOMAS DURKIN
MEMBER1.00Yes (X)$0$0$0
CHAD BROWN
MEMBER`1.00Yes (X)$0$0$0
BOB HUGHES
MEMBER1.00Yes (X)$0$0$0
PAUL RUCHAMES
EXECUTIVE DIRECTOR40.00Yes (X)$159,004$0$25,447
FieldValueIRS element (for citing)
Total Reportable Comp From Org$159,004TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$25,447TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
LONG ISLAND FQHC
1600 STEWART AVEWESTBURYNY11590HEALTHCARE$185,000
PATRICK J SHEEHAN DDS
174 FRANKLIN AVEFRANKLIN SQUARENY11010DENTAL$141,978
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$70,000GovernmentGrantsAmt
All Other Contributions$2,077,081AllOtherContributionsAmt
Noncash Contributions$5,000NoncashContributionsAmt
Total Contributions$2,147,081TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,045TotalRevenueColumnAmt
Exclusion$22,045ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,169,126TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$22,045ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$751,022TotalAmt
Program Services$751,022ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$184,451TotalAmt
Program Services$109,721ProgramServicesAmt
Management And General$58,648ManagementAndGeneralAmt
Fundraising$16,082FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$655,090TotalAmt
Program Services$537,851ProgramServicesAmt
Management And General$108,841ManagementAndGeneralAmt
Fundraising$8,398FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$31,864TotalAmt
Program Services$20,789ProgramServicesAmt
Management And General$10,313ManagementAndGeneralAmt
Fundraising$762FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$106,828TotalAmt
Program Services$87,990ProgramServicesAmt
Management And General$10,438ManagementAndGeneralAmt
Fundraising$8,400FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$60,030TotalAmt
Program Services$46,109ProgramServicesAmt
Management And General$12,129ManagementAndGeneralAmt
Fundraising$1,792FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,840TotalAmt
Program Services$9,828ProgramServicesAmt
Management And General$10,920ManagementAndGeneralAmt
Fundraising$1,092FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,825TotalAmt
Program Services$9,825ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$91,076TotalAmt
Program Services$58,328ProgramServicesAmt
Management And General$29,815ManagementAndGeneralAmt
Fundraising$2,933FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,449TotalAmt
Program Services$7,449ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,525TotalAmt
Program Services$6,667ProgramServicesAmt
Management And General$1,905ManagementAndGeneralAmt
Fundraising$953FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$65,645TotalAmt
Program Services$59,543ProgramServicesAmt
Management And General$6,102ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SPECIAL EVENTS$48,778$26,260$22,518
CLIENT ASSISTANCE$5,935$5,935

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,050,269TotalAmt
Program Services$1,705,122ProgramServicesAmt
Management And General$282,217ManagementAndGeneralAmt
Fundraising$62,930FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$11,299BOYAmt
EOY$4,770EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,655,225BOYAmt
EOY$1,364,751EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$44,381BOYAmt
EOY$402,616EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$22,936BOYAmt
EOY$59,853EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$99,479LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$85,225LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$14,254EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$96,800BOYAmt
EOY$111,105EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,830,641BOYAmt
EOY$1,957,349EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$119,752BOYAmt
EOY$114,793EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$119,752BOYAmt
EOY$114,793EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$993,658BOYAmt
EOY$1,103,324EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$717,231BOYAmt
EOY$739,232EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,710,889BOYAmt
EOY$1,842,556EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,830,641BOYAmt
EOY$1,957,349EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$118,857ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$12,810NetUnrlzdGainsLossesInvstAmt
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$1,988,474CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,978,268CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,580,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,040,260CurrentTaxYearMinus1YearAmt
Current Tax Year$2,147,081CurrentTaxYearAmt
Total$10,734,722TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,988,474CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,978,268CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,580,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,040,260CurrentTaxYearMinus1YearAmt
Current Tax Year$2,147,081CurrentTaxYearAmt
Total$10,734,722TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,225,777SubstantialContributorsTotAmt
Public Support Total170$2,508,945PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,070CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,236CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,905CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,274CurrentTaxYearMinus1YearAmt
Current Tax Year$22,045CurrentTaxYearAmt
Total$59,530TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$5,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,349CurrentTaxYearMinus2YearsAmt
Total$9,599TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,701CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,463CurrentTaxYearMinus3YearsAmt
Total$5,164TotalAmt
FieldValueIRS element (for citing)
Total Support$10,809,015TotalSupportAmt
Public Support CY1700.23210PublicSupportCY170Pct
Public Support PY1700.19490PublicSupportPY170Pct
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 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 NEARLY $2.0 MILLION FROM PRIVATE AND GOVERNMENT SOURCES DURING 2019, WHICH COMPRISED THE MAJORITY OF ITS REVENUE RAISED. B.E.S.T. RECEIVED A GRANT FROM A GOVERNMENT SOURCE AND DONATIONS FROM OVER 200 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 AND NARCOTICS ANONYMOUS (AA AND NA). THESE MEETINGS ARE OPEN TO THE GENERAL PUBLIC. AT PRESENT AND CONTINUING INTO THE FUTURE B.E.S.T. HOSTS 7 SUCH MEETINGS EVERY WEEK OF THE YEAR. A NUMBER OF LOCAL OFFICIALS ATTEND AND SUPPORT VARIOUS B.E.S.T. SPONSORED EVENTS, SUCH AS ART EXHIBITIONS AND DINNERS. B.E.S.T. ENJOYS THE REGULAR MONETARY AND OTHER SUPPORT FROM CIVIC ASSOCIATIONS INCLUDING LOCAL CHAMBERS OF COMMERCE, THE ROTARY CLUB, AND THE LIONS CLUB. B.E.S.T.'S PROGRAM IS OVERSEEN BY TWO GOVERNMENTAL REGULATORY AGENCIES: THE NEW YORK STATE OFFICE OF ALCOHOL AND SUBSTANCE ABUSE SERVICES AND THE NEW YORK STATE DEPARTMENT OF HEALTH IN DELIVERING ITS MISSION-RELATED HEALTH AND WELFARE SERVICES.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.FactsAndCircumstancesTestTxt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER REVENUE - 2015 AMOUNT: $ 1,701. 2016 AMOUNT: $ 3,463.ExplanationTxt

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$99,479OtherCostOrOtherBasisAmt
Depreciation$85,225DepreciationAmt
Book Value$14,254BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$14,254TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,181,936TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$12,810NetUnrealizedGainsInvstAmt
Revenue Not Reported$12,810RevenueNotReportedAmt
Revenue Subtotal$2,169,126RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,169,126TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,050,269TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,050,269ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,050,269TotalExpensesPerForm990Amt

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, 2019 AND 2018.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 BENEFITS1427$572,174HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS.
COUNSELING1247$13,747CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES.
COMMUNITY OUTREACH325$165,101DINNERS 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$159,004BaseCompensationFilingOrgAmt
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$1,811DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$23,636NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$184,451TotalCompensationFilingOrgAmt
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 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.
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, 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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