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        <Desc>Nexus for Eugene Sustainable Transportation (NEST): BEST is supporting sustainable transportation efforts by managing a collaborating work space at 455 West 1st Avenue in Eugene used by BEST and other nonprofits to provide the community with bike share and other micromobility services, valet bike parking for community events, educational and fun rides, a bicycle courier service, and more. Although BEST does not provide direct services, our efforts benefit roughly 200,000 people.</Desc>
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        <Desc>Salem Bike Vision (SBV), a fiscally sponsored project of BEST, believes Salem needs a safe and efficient transportation system for all residents to get around the city including those who bike, roll, or use mobility devices. Although SBV does not provide direct services, their efforts benefit roughly 200,000 people.</Desc>
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        <FormAndLineReferenceDesc>Schedule A, Part I, Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>$40,000: Lane County for BHT Housing Action Plan in 2019 and 2020. $21,995: BESTies in 2019 and 2020. $6,600: government sponsorships for Future of Transportation in 2023. $670: sale of "Roadways for People" in 2023. $110,735: rental income in 2021, 2022 and 2023.</ExplanationTxt>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2023, BEST combined the Safe Streets, Transportation Options, and Walkable Neighborhoods program areas for the purposes of accounting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>All members of the Board of Directors reviewed this Form 990 for approval. Then the Executive Director signed and filed the form.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All interested persons are required to complete a Conflicts of Interest and Annual Disclosure Statement.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Director is the only compensated officer or key employer. The Board of Directors reviews the performance of the Executive Director annually, looks at comparability data, and sets the compensation for the current year. This process was last undertaken in early 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's governing documents, conflict of interest policy, and financial statements are all available online at https://www.best-oregon.org/orientation. In general, this password-protected page is accessible to all members of the Board of Directors but not to the public. Nonetheless, the public can access from the Oregon Charitable Activities Section website each Form 990 filed with an Oregon Form CT-12.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>Nexus for Eugene Sustainable Transportation LLC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>PO Box 773</AddressLine1Txt>
          <CityNm>Eugene</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97440</ZIPCd>
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        <EIN>872582502</EIN>
        <PrimaryActivitiesTxt>Own and manage commercial rental property</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OR</LegalDomicileStateCd>
        <TotalIncomeAmt>65656</TotalIncomeAmt>
        <EndOfYearAssetsAmt>1586242</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Better Eugene-Springfield Transportation</BusinessNameLine1Txt>
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