﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2010v3.2" xmlns="http://www.irs.gov/efile" xmlns:mef="http://www.taxwise.com/efile/mef" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-05T13:02:50-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ACCOUNTING &amp; TAX CONSULTANTS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>5129 CHESTNUT STREET</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>19139</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>208786845</EIN>
      <Name>
        <BusinessNameLine1>BEST BEHAVIORAL HEALTH CARE I</BusinessNameLine1>
      </Name>
      <NameControl>BEST</NameControl>
      <Phone>2157448217</Phone>
      <USAddress>
        <AddressLine1>5043 FRANKFORD AVENUE</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>19124</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>AMARILIS LAFONTAINE</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <DateSigned>2011-05-02</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ABAYOMI B OSINUPEBI CPA</Name>
      <Phone>2157481040</Phone>
      <DatePrepared>2011-05-02</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 softwareId="10000108" documentId="1" referenceDocumentId="5">
      <NameOfPrincipalOfficerPerson>AMARILIS LAFONTAINE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1139 GLENVIEW ST</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>19111</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>1090602</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <StateLegalDomicile>PA</StateLegalDomicile>
      <ActivityOrMissionDescription>OUTPATIENT PSYCHOLOGICAL AND PSYCHIATRIST TREATMENT CENTER</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>1090602</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenueCurrentYear>1090602</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>244507</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensesCurrentYear>748398</OtherExpensesCurrentYear>
      <TotalExpensesCurrentYear>992905</TotalExpensesCurrentYear>
      <RevenuesLessExpensesCY>97697</RevenuesLessExpensesCY>
      <TotalAssetsBOY>149149</TotalAssetsBOY>
      <TotalAssetsEOY>187064</TotalAssetsEOY>
      <TotalLiabilitiesBOY>177978</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>117509</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-28829</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>69555</NetAssetsOrFundBalancesEOY>
      <MissionDescription>BBHC INC PROVIDES OUTPATIENT PSYCHIATRIC SERVICES FOR THE COMMUNITY INDIGENTS</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>992905</Expense>
      <Description>LOCAL GOVT FUNDED PSYCHOLOGICAL EVALUATION AND ASSISTANCE CLINIC</Description>
      <TotalProgramServiceExpense>992905</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="2">1</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="3">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="3">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="3">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="3">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="3">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="3">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="3">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="3">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="3">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="3">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="3">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="3">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="3">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="4">0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <InvestTaxExemptBonds>0</InvestTaxExemptBonds>
      <EscrowAccount>0</EscrowAccount>
      <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>0</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>0</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>0</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <Form990-TFiled>0</Form990-TFiled>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <Form8886TFiled>0</Form8886TFiled>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <NonDeductibleDisclosure>0</NonDeductibleDisclosure>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <QuidProQuoDisclosure>0</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <Form8899Filed>0</Form8899Filed>
      <Form1098CFiled>0</Form1098CFiled>
      <ExcessBusinessHoldings>0</ExcessBusinessHoldings>
      <TaxableDistributions>0</TaxableDistributions>
      <DistributionToDonor>0</DistributionToDonor>
      <FiledLieu1041>0</FiledLieu1041>
      <IndoorTanningServices>0</IndoorTanningServices>
      <NbrVotingGoverningBodyMembers>10</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>0</MinutesOfGoverningBody>
      <MinutesOfCommittees>0</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <PoliciesReferenceChapters>0</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>0</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>0</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <WrittenPolicyOrProcedure>0</WrittenPolicyOrProcedure>
      <TheBooksAreInCareOf>
        <NamePerson>AMARILIS LAFONTAINE</NamePerson>
        <TelephoneNumber>2157448217</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1139 GLENVIEW S</AddressLine1>
          <City>PHILADELPHIA</City>
          <State>PA</State>
          <ZIPCode>19111</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>AMARILIS LAFON</NamePerson>
        <Title>EXEC DIRECTOR</Title>
        <AverageHoursPerWeek>60</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <KeyEmployee>X</KeyEmployee>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>78816</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARILYN SALCED</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>10</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>78816</TotalReportableCompFromOrg>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ProgramServiceRevenue>
        <Description>GOVT AND INSURANCE</Description>
        <BusinessCode>621330</BusinessCode>
        <TotalRevenueColumn>1090602</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1090602</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>1090602</TotalProgramServiceRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>1090602</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1090602</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>78816</Total>
        <ProgramServices>39408</ProgramServices>
        <ManagementAndGeneral>39408</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>146071</Total>
        <ManagementAndGeneral>146071</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>280</Total>
        <ManagementAndGeneral>280</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>19340</Total>
        <ManagementAndGeneral>19340</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>558703</Total>
        <ProgramServices>558703</ProgramServices>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>20628</Total>
        <ProgramServices>12207</ProgramServices>
        <ManagementAndGeneral>8421</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>4250</Total>
        <ProgramServices>4250</ProgramServices>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>45971</Total>
        <ProgramServices>41374</ProgramServices>
        <ManagementAndGeneral>4597</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>64322</Total>
        <ProgramServices>57890</ProgramServices>
        <ManagementAndGeneral>6432</ManagementAndGeneral>
      </Occupancy>
      <DepreciationDepletion>
        <Total>25107</Total>
        <ProgramServices>22596</ProgramServices>
        <ManagementAndGeneral>2511</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>1413</Total>
        <ManagementAndGeneral>1413</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Total>2127</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Total>865</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Total>1223</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Total>2526</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Total>3045</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>18218</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>992905</Total>
        <ProgramServices>747304</ProgramServices>
        <ManagementAndGeneral>245601</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>24836</BOY>
        <EOY>61449</EOY>
      </CashNonInterestBearing>
      <LandBuildingsEquipmentBasis>177779</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>52164</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>124313</BOY>
        <EOY>125615</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>149149</BOY>
        <EOY>187064</EOY>
      </TotalAssets>
      <LoansFromOfficersDirectors>
        <BOY>177978</BOY>
        <EOY>117509</EOY>
      </LoansFromOfficersDirectors>
      <TotalLiabilities>
        <BOY>177978</BOY>
        <EOY>117509</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-28829</BOY>
        <EOY>69555</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-28829</BOY>
        <EOY>69555</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>149149</BOY>
        <EOY>187064</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>97697</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>1</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA softwareId="10000108" documentId="2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYear>1090602</CurrentTaxYear>
        <Total>1090602</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYear>1090602</CurrentTaxYear>
        <Total>1090602</Total>
      </Total170>
      <PublicSupportTotal170>1090602</PublicSupportTotal170>
      <TotalSupport>1090602</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>1090602</GrossReceiptsFromAdmissionsEtc>
      <First5Years170>X</First5Years170>
      <PublicSupportPertcentPriorYear>1.0000</PublicSupportPertcentPriorYear>
      <PrivateFoundation509>X</PrivateFoundation509>
      <GeneralExplanation>BEST BEHAVIORAL HEALTH CARE INC PROVIDES LOW COST BEHAVIORAL THERAPY TO LOW INCOME AND INDEGENES WITHIN THE AREA OF OPERATION.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleD softwareId="10000108" documentId="3">
      <EndowmentsHeldByUnrelatedOrgs>0</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>161274</OtherCostOrOtherBasis>
        <Depreciation>48898</Depreciation>
        <BookValue>112376</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>11695</OtherCostOrOtherBasis>
        <Depreciation>3266</Depreciation>
        <BookValue>8429</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>120805</TotalOfBookValueLandBuildings>
      <TotalRevenue>1090602</TotalRevenue>
      <TotalExpenses>992905</TotalExpenses>
      <ExcessOrDeficitForYear>97697</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>97697</ExcessOrDeficitPerFS>
    </IRS990ScheduleD>
    <IRS990ScheduleJ softwareId="10000108" documentId="4">
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
    </IRS990ScheduleJ>
    <IRS990ScheduleO softwareId="10000108" documentId="5">
      <GeneralExplanation>
        <Explanation>LOCAL GOVT FUNDED AND PERSONAL INSURANCE BEHAVIORAL AND PSYCHOLOGICAL</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>EVALUATION AND ASSISTANCE CLINIC PROVIDED TO LOW INCOME INDIVIDUALS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>