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        <ExplanationTxt>THE LOCAL IS NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS NOT A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A). THE LOCAL UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS EVALUATED THE LOCAL'S TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022, AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADDITIONAL ADJUSTMENT OR DISCLOSURE TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>UNION MEMBERSHIP APPROVES DECISIONS MADE BY THE EXECUTIVE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE BOARD FOR REVIEW AND APPROVAL BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE METHOD OF ACCOUNTING HAS BEEN CHANGED FROM THE CASH BASIS, TO THE MODIFIED CASH BASIS OF ACCOUNTING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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</Return>
