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        <Explanation>Workforce Outsources Services, Inc. has adopted the provisions of FASB ASC Reference 740 Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement NO. 109 (FIN 48). under FIN 48, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will be sustained upon examination by a taxing authority. Workforce Outsource Services, Inc. doesn't believe they have taken any material uncertain tax positions and, accordingly they have not recorded any liability for unrecognized tax benefits. YMCA of Middletown, NY, Inc. has adopted the provisions of FASB ASC Reference 740 Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement NO. 109 (FIN 48). under FIN 48, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will be sustained upon examination by a taxing authority. Workforce Outsources Inc, Inc. doesn't believe they have taken any material uncertain tax positions and, accordingly they have not recorded any liability for unrecognized tax benefits. Workforce Outsource Services Inc , Inc. has filed for and received income tax exemptions in the jurisdictions where required to do so. Additionally, it has filed Internal Revenue Service Form 990 informational returns, as required, and all other applicable returns in jurisdictions where so required. No interest or penalties were accrued as a result of the adoption of FIN 48. For the current year there were no interest or penalties recorded or included in the statement of activities.Workforce Outsources , Inc. has filed for and received income tax exemptions in the jurisdictions where required to do so.</Explanation>
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