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    <ReturnTs>2024-03-05T09:51:54-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>MAHER DUESSEL CPA'S</BusinessNameLine1Txt>
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        <AddressLine1Txt>503 MARTINDALE STREET SUITE 600</AddressLine1Txt>
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        <StateAbbreviationCd>PA</StateAbbreviationCd>
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        <BusinessNameLine1Txt>BEST FRIENDS INC</BusinessNameLine1Txt>
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      <PhoneNum>7248473320</PhoneNum>
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        <AddressLine1Txt>BEAVER COUNTY AIRPORT 15 PIPER ST</AddressLine1Txt>
        <CityNm>BEAVER FALLS</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
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      <PersonNm>JAN CLARKE</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>7248473320</PhoneNum>
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        <PersonLastNm>CLARKE</PersonLastNm>
      </PersonFullName>
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    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID DUESSEL</PreparerPersonNm>
      <PTIN>P01299295</PTIN>
      <PhoneNum>4124715500</PhoneNum>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <OtherExpensesTotalAmt>21615</OtherExpensesTotalAmt>
      <TotalExpensesAmt>111703</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>46991</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>37905</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44569</BOYAmt>
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        <EOYAmt>800</EOYAmt>
      </OtherAssetsTotalDetail>
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        <EOYAmt>39462</EOYAmt>
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        <EOYAmt>37905</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE PURPOSE OF BEST FRIENDS, INC. IS TO PROMOTE FRIENDSHIPS BETWEEN CHILDREN WITH DISABILITIES AND THEIR NON-DISABLED PEERS AND TO FACILITATE THEIR MORE ACTIVE PARTICIPATION AND INCLUSION IN THE LIFE OF THE COMMUNITY, ESPECIALLY IN TYPICAL YOUTH PROGRAMS AND ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL ACTIVITIES FOR YOUNG PEOPLE SERVED BY BEST FRIENDS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>14801</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MOVING FORWARD WITH FRIENDS IS A PROGRAM TO HELP YOUNG PEOPLE WITH DISABILITIES RECOVER FROM THE ISOLATION OF THE PANDEMIC AND MOVE FORWARD. THE TEACHING TECH SKILLS TO BOOST CONNECTIVITY PROGRAM TRAINS YOUNG PEOPLE WITH DISABILITIES AND THEIR FAMILIES SAFE AND PROPER USE OF TECHNOLOGY FOR ONLINE COMMUNICATION AND LEARNING.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>92353</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>107154</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAN CLARKE</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>28958</CompensationAmt>
        <EmployeeBenefitProgramAmt>3036</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOU ANN PARSONS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES E JONES</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BROOKE WALLACE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER DEUTSCH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEROME COUSAR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MERNA RILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACKIE HETRICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA BRENDLINGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JAN CLARKE</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>BEAVER CTY AIRPORT STE 4</AddressLine1Txt>
          <CityNm>BEAVER FALLS</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15010</ZIPCd>
        </USAddress>
        <PhoneNum>7248473320</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>108614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112833</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>99522</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106816</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102617</CurrentTaxYearAmt>
        <TotalAmt>530402</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>108614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112833</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>99522</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106816</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102617</CurrentTaxYearAmt>
        <TotalAmt>530402</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>387392</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>143010</PublicSupportTotal170Amt>
      <TotalSupportAmt>530402</TotalSupportAmt>
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      <PublicSupportPY170Pct>0.29950</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST:</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR THE 2022 TAX YEAR, BEST FRIENDS, INC. MEETS THE "FACTS AND CIRCUMSTANCES" TEST. PUBLIC SUPPORT IS GREATER THAN 10% AND THE ORGANIZATION HAS AN ACTIVE AND BONA FIDE FUNDRAISING PROGRAM TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL SUPPORT. ALSO, THE BOARD IS REPRESENTATIVE OF THE BOARD PUBLIC INTEREST AND IS NOT REPRESENTATIVE OF THE MAJOR CONTRIBUTORS. PROGRAMS ARE MADE AVAILABLE TO THE GENERAL PUBLIC.</ExplanationTxt>
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        <ContributorBusinessName>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INSURANCE. AMOUNT: 1,469. DESCRIPTION: MISCELLANEOUS. AMOUNT: 598. DESCRIPTION: PROGRAM CONSULTANT. AMOUNT: 2,525. DESCRIPTION: PROGRAM SUPPLIES. AMOUNT: 13,841. DESCRIPTION: COMMUNICATIONS. AMOUNT: 2,054. DESCRIPTION: TRAVEL. AMOUNT: 476. DESCRIPTION: EQUIPMENT. AMOUNT: 652. TOTAL TO FORM 990-EZ, LINE 16: 21,615.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 1,397. END OF YEAR AMOUNT: 800. DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 2,500. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 1,475. END OF YEAR AMOUNT: 1,557.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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