- Revenue 2024
- $2,266,212
- Expenses 2024
- $2,032,344
Program services were 80.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- J20
- Classification
- 1200
- Street
- 2150 HEMPSTEAD TPKE 28B
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
B.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.
-
B.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.
Expenses $1,630,628 · Grants $573,738
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
IRIS ROBERTS ESQ
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 4
-
JAMES FERRARO
TREASURER
- Total calculated
- $0
- Hours/week
- 4
-
CHAD BROWN
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
LAUREN EVANS
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
LEAH GYARMATI
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
NICOLE RUDOLPH-KATZ
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
DANIEL SUMMERS
VICE-CHAIR
- Total calculated
- $0
- Hours/week
- 4
-
AARON YAGODA
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 4
-
NAJJA THOMPSON
SECRETARY
- Total calculated
- $0
- Hours/week
- 4
-
DR EDWARD MESSINA
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
CHRISTOPHER CIPOLLA
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
ZACHARY RICHARDS
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
NANCY UNDERWOOD
EXECUTIVE DIRECTOR
- Total calculated
- $147,950
- From this org
- $144,231
- From related orgs
- $0
- Other
- $3,719
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $2,266,212
- Expenses
- $2,032,344
- Contributions
- $2,151,576
- Grants paid
- $573,738
-
2023
- Revenue
- $2,412,969
- Expenses
- $2,057,721
- Contributions
- $2,340,747
- Grants paid
- $532,676
-
2022
- Revenue
- $2,023,211
- Expenses
- $2,003,031
- Contributions
- $2,035,308
- Grants paid
- $603,352
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $2,152,751
- Expenses
- $1,816,879
- Assets (EOY)
- $2,509,504
-
2020 · 990
- Revenue
- $2,019,577
- Expenses
- $1,789,884
- Assets (EOY)
- $2,322,112
-
2019 · 990
- Revenue
- $2,169,126
- Expenses
- $2,050,269
- Assets (EOY)
- $1,957,349
-
2018 · 990
- Revenue
- $2,068,534
- Expenses
- $1,841,691
- Assets (EOY)
- $1,830,641
-
2017 · 990
- Revenue
- $2,587,893
- Expenses
- $1,922,764
- Assets (EOY)
- $1,620,616
-
2016 · 990
- Revenue
- $1,990,217
- Expenses
- $2,007,836
- Assets (EOY)
- $959,575
-
2015 · 990
- Revenue
- $1,993,245
- Expenses
- $2,120,855
- Assets (EOY)
- $1,021,272
-
2014 · 990
- Revenue
- $2,107,196
- Expenses
- $2,069,830
- Assets (EOY)
- $1,078,316
-
2013 · 990
- Revenue
- $2,159,669
- Expenses
- $2,287,432
- Assets (EOY)
- $1,027,495
-
2012 · 990
- Revenue
- not reported
- Expenses
- $2,242,717
- Assets (EOY)
- $1,178,315
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2022 BENEVOLENCE, DENTAL
-
2023 BENEVOLENCE, DENTAL
-
2025 BENEVOLENCE, DENTAL
-
2023 DAF - Social Services
-
2025
-
2023
-
2022
-
DONOR ADVISED CHARITABLE GIVING
$25,500
2023 HUMAN SERVICES
-
2024 DAF - Social Services
-
$21,060
2023 UNRESTRICTED
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.