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        <ExplanationTxt>THE STEEL YARD EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY GAAP. AS OF DECEMBER 31, 2023, THE STEEL YARD DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY REALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE STEEL YARDS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AS OF DECEMBER 31, 2023, THE STEEL YARDS INCOME TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION FOR THREE YEARS FROM THE DATE WITH EACH TAXING JURISDICTION.</ExplanationTxt>
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        <ExplanationTxt>THE STEEL YARD</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE STEEL YARD'S HISTORIC CAMPUS IS A PLATFORM FOR PROFESSIONAL ARTISTS, MAKERS AND THE COMMUNITY TO PRACTICE AND LEARN THE INDUSTRIAL ARTS. THE ORGANIZATION FOSTERS CREATIVE AND ECONOMIC OPPORTUNITIES, BY PROVIDING WORKSPACE, TOOLS, TRAINING AND EDUCATION, WHILE FORGING LASTING LINKS TO A LOCAL TRADITION OF CRAFTSMANSHIP.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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