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BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BACKSTRETCH EMPLOYEE SERVICE TEAM OF NEW YORK INC (EIN 11-2976735)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-05
IRS object ID
202513109349300011
Schema version
2024v5.2
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)
Return2025-11-05T23:58:28-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Phone5184883434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 HEMPSTEAD TURNPIKE COTTAGE 28AddressLine1Txt
CityELMONTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11003ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPETER SGORRANOPersonNm
Person TitleFINANCE MANAGERPersonTitleTxt
Phone5184883434PhoneNum
Signature2025-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNICHOLAS MURABITOPreparerPersonNm
PTINP02354743PTIN
Phone5184596700PhoneNum
Preparation2025-11-04PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPETER SGORRANOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 HEMPSTEAD TURNPIKE COTTAGE 28BAddressLine1Txt
CityELMONTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11003ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,334,172GrossReceiptsAmt
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., A NON-PROFIT, ADDRESSES THE UNIQUE NEEDS OF THE BACKSTRETCH COMMUNITY BY PROVIDING HEALTH, WELLNESS, AND SUPPORT SERVICES TAILORED TO THE WORKERS AT AQUEDUCT, BELMONT, AND SARATOGA RACETRACKS. OUR MISSION IS TO IMPROVE THE LIVES OF THOSE WHO CARE FOR THE HORSES AND MAINTAIN THE RACETRACKS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,340,747PYContributionsGrantsAmt
CY Contributions Grants$2,151,576CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$72,222PYInvestmentIncomeAmt
CY Investment Income$114,636CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,412,969PYTotalRevenueAmt
CY Total Revenue$2,266,212CYTotalRevenueAmt
PY Grants And Similar Paid$532,676PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$573,738CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,307,760PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,194,400CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$61,401CYTotalFundraisingExpenseAmt
PY Other Expenses$217,285PYOtherExpensesAmt
CY Other Expenses$264,206CYOtherExpensesAmt
PY Total Expenses$2,057,721PYTotalExpensesAmt
CY Total Expenses$2,032,344CYTotalExpensesAmt
PY Revenues Less Expenses$355,248PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$233,868CYRevenuesLessExpensesAmt
Total Assets BOY$2,932,372TotalAssetsBOYAmt
Total Assets EOY$3,209,928TotalAssetsEOYAmt
Total Liabilities BOY$133,184TotalLiabilitiesBOYAmt
Total Liabilities EOY$177,663TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,799,188NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,032,265NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionB.E.S.T., A NON-PROFIT, ADDRESSES THE UNIQUE NEEDS OF THE BACKSTRETCH COMMUNITY BY PROVIDING HEALTH, WELLNESS, AND SUPPORT SERVICES TAILORED TO THE WORKERS AT AQUEDUCT, BELMONT, AND SARATOGA RACETRACKS. OUR MISSION IS TO IMPROVE THE LIVES OF THOSE WHO CARE FOR THE HORSES AND MAINTAIN THE RACETRACKS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,630,628ExpenseAmt
Grant$573,738GrantAmt
DescB.E.S.T. OVERSAW COMPREHENSIVE PRIMARY HEALTH CLINICS AT BELMONT AND SARATOGA, PROVIDING PRIMARY MEDICAL CARE, MANAGED REFERRALS, AND PREVENTIVE SERVICES TO THE BACKSTRETCH WORKFORCE. IN 2024, THE CLINICS SUPPORTED APPROXIMATELY 2,200 PATIENT VISITS, ENSURING ACCESS TO AFFORDABLE AND CULTURALLY COMPETENT HEALTH CARE FOR RACETRACK WORKERS. THROUGH LICENSED PROFESSIONALS, B.E.S.T. DELIVERED MENTAL HEALTH AND SUBSTANCE USE COUNSELING TAILORED TO THE UNIQUE CHALLENGES OF RACETRACK LIFE. IN 2024, 1,100 INDIVIDUAL COUNSELING SERVICES WERE PROVIDED, WITH ADDITIONAL WORKERS PARTICIPATING IN WEEKLY SUPPORT GROUPS AND WELLNESS INITIATIVES THAT ADDRESSED ADDICTION RECOVERY, STRESS MANAGEMENT, AND FAMILY WELL-BEING. B.E.S.T PROVIDED RELIABLE TRANSPORTATION SERVICES FOR MEDICAL AND MENTAL HEALTH APPOINTMENTS, COMPLETING OVER 5,000 RIDES IN 2024. THE ORGANIZATION ALSO EXPANDED OUTREACH AND COMMUNITY ENGAGEMENT, INCLUDING EXPANDING ESL AND CITIZENSHIP CLASSES, WORKFORCE SUPPORT, AND HEALTH EDUCATION WORKSHOPS. THESE PROGRAMS CONNECTED HUNDREDS OF WORKERS WITH ESSENTIAL RESOURCES, IMPROVING STABILITY, ACCESS, AND OVERALL QUALITY OF LIFE FOR THE BACKSTRETCH COMMUNITY.Desc
Total Program Service Expenses$1,630,628TotalProgramServiceExpensesAmt
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 Required0ScheduleJRequiredInd
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 Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee23EmployeeCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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)
PersonPETER SGORRANO FINANCE MANAGERPersonNm
Phone5185873720PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 HEMPSTEAD TURNPIKEAddressLine1Txt
CityELMONTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11003ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IRIS ROBERTS ESQ
CO-CHAIR4.00Yes (X)Yes (X)$0$0$0
JAMES FERRARO
TREASURER4.00Yes (X)Yes (X)$0$0$0
CHAD BROWN
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
MEMBER2.00Yes (X)$0$0$0
DANIEL SUMMERS
VICE-CHAIR4.00Yes (X)Yes (X)$0$0$0
AARON YAGODA
CO-CHAIR4.00Yes (X)Yes (X)$0$0$0
NAJJA THOMPSON
SECRETARY4.00Yes (X)Yes (X)$0$0$0
DR EDWARD MESSINA
MEMBER2.00Yes (X)$0$0$0
CHRISTOPHER CIPOLLA
MEMBER2.00Yes (X)$0$0$0
ZACHARY RICHARDS
MEMBER2.00Yes (X)$0$0$0
NANCY UNDERWOOD
EXECUTIVE DIRECTOR40.00Yes (X)$144,231$0$3,719
FieldValueIRS element (for citing)
Total Reportable Comp From Org$144,231TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,719TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$79,707GovernmentGrantsAmt
All Other Contributions$2,071,869AllOtherContributionsAmt
Total Contributions$2,151,576TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,146TotalRevenueColumnAmt
Exclusion$107,146ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$75,450SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$67,960SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$7,490SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,490TotalRevenueColumnAmt
Exclusion$7,490ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,266,212TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$114,636ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$573,738TotalAmt
Program Services$573,738ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$147,951TotalAmt
Program Services$66,578ProgramServicesAmt
Management And General$51,783ManagementAndGeneralAmt
Fundraising$29,590FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$790,837TotalAmt
Program Services$633,508ProgramServicesAmt
Management And General$150,397ManagementAndGeneralAmt
Fundraising$6,932FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$36,626TotalAmt
Program Services$19,600ProgramServicesAmt
Management And General$16,778ManagementAndGeneralAmt
Fundraising$248FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$149,622TotalAmt
Program Services$121,852ProgramServicesAmt
Management And General$26,541ManagementAndGeneralAmt
Fundraising$1,229FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$69,364TotalAmt
Program Services$51,771ProgramServicesAmt
Management And General$14,933ManagementAndGeneralAmt
Fundraising$2,660FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,774TotalAmt
Program Services$10,248ProgramServicesAmt
Management And General$11,387ManagementAndGeneralAmt
Fundraising$1,139FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,945TotalAmt
Program Services$11,945ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$101,994TotalAmt
Program Services$68,600ProgramServicesAmt
Management And General$30,760ManagementAndGeneralAmt
Fundraising$2,634FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$24,647TotalAmt
Program Services$14,927ProgramServicesAmt
Management And General$4,265ManagementAndGeneralAmt
Fundraising$5,455FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,592TotalAmt
Management And General$4,592ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$64,290TotalAmt
Program Services$57,861ProgramServicesAmt
Management And General$6,429ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CLIENT ASSISTANCE$19,081$19,081
SPECIAL EVENTS$11,514$11,514
BANK FEES$3,369$3,369

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,032,344TotalAmt
Program Services$1,630,628ProgramServicesAmt
Management And General$340,315ManagementAndGeneralAmt
Fundraising$61,401FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,592BOYAmt
EOY$3,849EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,747,724BOYAmt
EOY$3,020,259EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$50,499BOYAmt
EOY$41,299EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$236BOYAmt
EOY$3,001EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$117,751LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$106,555LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,908BOYAmt
EOY$11,196EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$120,413BOYAmt
EOY$130,324EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,932,372BOYAmt
EOY$3,209,928EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$133,184BOYAmt
EOY$177,663EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$133,184BOYAmt
EOY$177,663EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,882,594BOYAmt
EOY$2,187,440EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$916,594BOYAmt
EOY$844,825EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,799,188BOYAmt
EOY$3,032,265EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,932,372BOYAmt
EOY$3,209,928EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$233,868ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$791NetUnrlzdGainsLossesInvstAmt
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$2,008,209CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,140,733CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,035,308CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,340,747CurrentTaxYearMinus1YearAmt
Current Tax Year$2,151,576CurrentTaxYearAmt
Total$10,676,573TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,008,209CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,140,733CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,035,308CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,340,747CurrentTaxYearMinus1YearAmt
Current Tax Year$2,151,576CurrentTaxYearAmt
Total$10,676,573TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,228,433SubstantialContributorsTotAmt
Public Support Total170$3,448,140PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,368CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,018CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,095CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$66,532CurrentTaxYearMinus1YearAmt
Current Tax Year$107,146CurrentTaxYearAmt
Total$219,159TotalAmt
FieldValueIRS element (for citing)
Total Support$10,895,732TotalSupportAmt
Public Support CY1700.31650PublicSupportCY170Pct
Public Support PY1700.33740PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests PY170Yes (X)ThirtyThrPctSuprtTestsPY170Ind

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$117,751OtherCostOrOtherBasisAmt
Depreciation$106,555DepreciationAmt
Book Value$11,196BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,196TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,265,421TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$791NetUnrealizedGainsInvstAmt
Revenue Not Reported-$791RevenueNotReportedAmt
Revenue Subtotal$2,266,212RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,266,212TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,032,344TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,032,344ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,032,344TotalExpensesPerForm990Amt

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, 2024 AND 2023.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 BENEFITS157$411,987HEALTH BENEFITS AND ON-SITE PRIMARY CARE HEALTH CLINICS.
COUNSELING146$7,962CRISIS INTERVENTION, ASSESSMENT, EVALUATION, REFERRAL, AND AFTERCARE COUNSELING SERVICES.
COMMUNITY OUTREACH2267$153,789DINNERS 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 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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