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WITH THESE CHANGES, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DID NOT RECORD ANY UNRECOGNIZED TAX BENEFITS AS OF MAY 31, 2023 AND 2022. FASB ASC 740 ALSO PROVIDES GUIDANCE ON RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE APPLICATION OF THESE NEW PROVISIONS OF FASB ASC 740 DID NOT HAVE ANY IMPACT ON THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATIONS PRIOR THREE YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. Pt VI, Line 6 MEMBERS OF THE UNION ARE POSTAL WORKERS WHO PAY DUES Pt VI, Line 6 AND ELECT REPRESENTATIVES. Pt VI, Line 7a THE ORGANIZATION IS A UNION OF POSTAL WORKERS WHOSE Pt VI, Line 7a ELECTED REPRESENTATIVES COMPRISE THE GOVERNING BODY. Pt VI, Line 11b A COPY OF FORM 990 IS PROVIDED TO REPRESENTATIVES OF THE Pt VI, Line 11b ORGANIZATIONS GOVERNING BODY PRIOR TO FILING FOR THEIR Pt VI, Line 11b REVIEW AND COMMENTS. Pt VI, Line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE Pt VI, Line 19 AVAILABLE TO THE PUBLIC UPON REQUEST. Pt V, Line 3b PROFITS FROM RENTAL PROPERTY WITH NO DEBT IS NOT CONSIDERED TAXABLE UNRELATED BUSINESS INCOME UNDER THE IRC. SAL 497 REALTY LLC 1124 BERKSHIRE AVENUE SPRINGFIELD MD 01151 042512175 REAL ESTATE RENTAL MA 27575 285939 APW UNION LOCAL 497 false false false false false false false false false false true false false false false false false false false SAL 497 REALTY LLC K 42000 CASH