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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION PGM AVIATION, INC. 4056 FALCON RIDGE DR HALTOM CITY, TX 76137 EMPLOYER IDENTIFICATION NUMBER: 85-1648053 FOR THE YEAR ENDING: DECEMBER 31, 2023 PGM AVIATION, INC. IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F)</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>