﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-10-11T14:24:12-05:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>141442607</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BST &amp; CO CPAS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>26 COMPUTER DRIVE WEST</AddressLine1Txt>
        <CityNm>ALBANY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12205</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>112976735</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BACKSTRETCH EMPLOYEE SERVICE TEAM OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>NEW YORK INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BACK</BusinessNameControlTxt>
      <PhoneNum>5164883434</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2150 HEMPSTEAD TURNPIKE COTTAGE 28B</AddressLine1Txt>
        <CityNm>ELMONT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK CARUSO</PersonNm>
      <PersonTitleTxt>CONTROLLER</PersonTitleTxt>
      <PhoneNum>5164883434</PhoneNum>
      <SignatureDt>2018-10-03</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JUDY A CAHEE</PreparerPersonNm>
      <PTIN>P00281935</PTIN>
      <PhoneNum>5184596700</PhoneNum>
      <PreparationDt>2018-10-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>FRANK CARUSO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2150 HEMPSTEAD TURNPIKE COTTAGE 28B</AddressLine1Txt>
        <CityNm>ELMONT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11003</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2587893</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTP://BESTBACKSTRETCH.ORG/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1989</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>B.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>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>23</TotalEmployeeCnt>
      <TotalVolunteersCnt>110</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>1978268</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2580639</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3236</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2905</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>8713</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>4349</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1990217</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2587893</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>758330</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>714845</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1046235</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1017303</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>10000</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>50065</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>203271</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>180616</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2007836</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1922764</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-17619</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>665129</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>959575</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1620616</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>120413</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>113723</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>839162</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1506893</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>B.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>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>1627764</ExpenseAmt>
      <GrantAmt>714845</GrantAmt>
      <Desc>B.E.S.T. PROVIDES LICENSED PRIMARY HEALTH CARE AT THE BELMONT &amp; SARATOGA RACE TRACKS VIA AN FQHC. B.E.S.T. ALSO 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.</Desc>
      <TotalProgramServiceExpensesAmt>1627764</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc1040000001">0</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>0</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>23</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>FRANK CARUSO</PersonNm>
        <PhoneNum>5164883434</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2150 HEMPSTEAD TURNPIKE COTTAGE 28B</AddressLine1Txt>
          <CityNm>ELMONT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11003</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICK VIOLETTE</PersonNm>
        <TitleTxt>CO-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM RANTON</PersonNm>
        <TitleTxt>CO-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JELENA ALONSO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICOLE KATZ</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM VELIMIR ALEMPIJEVIC</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY BELFIORE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM FERRARO</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEAH GYARMATI</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB HUGHES</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS DUNKIN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL RUCHAMES</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>154073</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8258</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>154073</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>8258</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>70511</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>2510128</AllOtherContributionsAmt>
      <TotalContributionsAmt>2580639</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2905</TotalRevenueColumnAmt>
        <ExclusionAmt>2905</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>4349</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>0</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>4349</TotalRevenueColumnAmt>
        <ExclusionAmt>4349</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2587893</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>7254</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>714845</TotalAmt>
        <ProgramServicesAmt>714845</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>162332</TotalAmt>
        <ProgramServicesAmt>89283</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56816</ManagementAndGeneralAmt>
        <FundraisingAmt>16233</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>637409</TotalAmt>
        <ProgramServicesAmt>526806</ProgramServicesAmt>
        <ManagementAndGeneralAmt>104897</ManagementAndGeneralAmt>
        <FundraisingAmt>5706</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>24996</TotalAmt>
        <ProgramServicesAmt>17357</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7462</ManagementAndGeneralAmt>
        <FundraisingAmt>177</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>131870</TotalAmt>
        <ProgramServicesAmt>115617</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7906</ManagementAndGeneralAmt>
        <FundraisingAmt>8347</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>60696</TotalAmt>
        <ProgramServicesAmt>46898</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12179</ManagementAndGeneralAmt>
        <FundraisingAmt>1619</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>21821</TotalAmt>
        <ProgramServicesAmt>9819</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10911</ManagementAndGeneralAmt>
        <FundraisingAmt>1091</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>10000</TotalAmt>
        <FundraisingAmt>10000</FundraisingAmt>
      </FeesForServicesProfFundraising>
      <FeesForServicesOtherGrp>
        <TotalAmt>4633</TotalAmt>
        <ProgramServicesAmt>4633</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>58243</TotalAmt>
        <ProgramServicesAmt>32935</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23453</ManagementAndGeneralAmt>
        <FundraisingAmt>1855</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>5373</TotalAmt>
        <ProgramServicesAmt>5373</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>9703</TotalAmt>
        <ProgramServicesAmt>6792</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1941</ManagementAndGeneralAmt>
        <FundraisingAmt>970</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>11722</TotalAmt>
        <ManagementAndGeneralAmt>11722</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>63784</TotalAmt>
        <ProgramServicesAmt>57406</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6378</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SPECIAL EVENTS</Desc>
        <TotalAmt>5337</TotalAmt>
        <ManagementAndGeneralAmt>1270</ManagementAndGeneralAmt>
        <FundraisingAmt>4067</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1922764</TotalAmt>
        <ProgramServicesAmt>1627764</ProgramServicesAmt>
        <ManagementAndGeneralAmt>244935</ManagementAndGeneralAmt>
        <FundraisingAmt>50065</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>43885</BOYAmt>
        <EOYAmt>42536</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>819742</BOYAmt>
        <EOYAmt>1498303</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>27387</BOYAmt>
        <EOYAmt>17989</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>5886</BOYAmt>
        <EOYAmt>7420</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>84314</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>83293</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>12743</BOYAmt>
        <EOYAmt>1021</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>49932</BOYAmt>
        <EOYAmt>53347</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>959575</BOYAmt>
        <EOYAmt>1620616</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>118558</BOYAmt>
        <EOYAmt>113723</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>1855</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>120413</BOYAmt>
        <EOYAmt>113723</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>795428</BOYAmt>
        <EOYAmt>869918</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <BOYAmt>43734</BOYAmt>
        <EOYAmt>636975</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>839162</BOYAmt>
        <EOYAmt>1506893</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>959575</BOYAmt>
        <EOYAmt>1620616</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>665129</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>2602</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2158785</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2099719</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1988474</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1978268</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2580639</CurrentTaxYearAmt>
        <TotalAmt>10805885</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>2158785</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2099719</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1988474</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1978268</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2580639</CurrentTaxYearAmt>
        <TotalAmt>10805885</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>8788583</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>2017302</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>884</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1674</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3070</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3236</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2905</CurrentTaxYearAmt>
        <TotalAmt>11769</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus1YearAmt>5250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4349</CurrentTaxYearAmt>
        <TotalAmt>9599</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>5803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1701</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3463</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>10967</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>10838220</TotalSupportAmt>
      <PublicSupportCY170Pct>0.18610</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.19380</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <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 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 $2.5 MILLION FROM PRIVATE AND GOVERNMENT SOURCES DURING 2017, 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>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER REVENUE - 2014 AMOUNT: $ 5,803. 2015 AMOUNT: $ 1,701. 2016 AMOUNT: $ 3,463. 2017 AMOUNT: $ 0.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>84314</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>83293</DepreciationAmt>
        <BookValueAmt>1021</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1021</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>2590495</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>2602</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>2602</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>2587893</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2587893</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1922764</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1922764</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1922764</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <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, 2017 AND 2016.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>HEALTH BENEFITS</GrantTypeTxt>
        <RecipientCnt>1602</RecipientCnt>
        <CashGrantAmt>581689</CashGrantAmt>
        <NonCashAssistanceDesc>HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>COUNSELING</GrantTypeTxt>
        <RecipientCnt>138</RecipientCnt>
        <CashGrantAmt>7929</CashGrantAmt>
        <NonCashAssistanceDesc>CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>COMMUNITY OUTREACH</GrantTypeTxt>
        <RecipientCnt>43</RecipientCnt>
        <CashGrantAmt>125227</CashGrantAmt>
        <NonCashAssistanceDesc>DINNERS AND VARIOUS ACTIVITIES FOR THE COMMUNITY.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <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>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PAUL RUCHAMES</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>154073</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6132</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>2126</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>162331</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <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 BOARD MEMBERS FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <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, INDIVIDUAL PERFORMANCE INCLUDING THE EXECUTIVE'S SUCCESS IN CARRYING OUT OBJECTIVES OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>