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      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <DepreciationAmt>270689</DepreciationAmt>
        <BookValueAmt>6279</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>3576</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3576</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>-2</Amt>
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      <OtherLiabilitiesOrgGrp>
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        <Amt>-203</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>POM CONTRACT PREPAYMENT</Desc>
        <Amt>15583</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>CUSTOMER FEE PREPAYMENT</Desc>
        <Amt>4176</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL SERVICE CUSTOMER ASSET</Desc>
        <Amt>162</Amt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>IF A BOARD MEMBER'S TERM EXPIRES OR THE NUMBER OF BOARD MEMBERS IS INCREASING, THE MEMBERSHIP VOTES TO FILL THE VACANCIE(S) AT THE ANNUAL MEETING. A VOTE OF AT LEAST 10% OF THE MEMBERSHIP IS REQUIRED. BALLOTS ARE SUBMITTED VIA EMAIL OR BY LOGGING INTO A PAGE ON THE WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>BOD AND BOOKKEEPER WILL REVIEW AND APPROVE THE FORM 990 BEFORE FILING WITH THE IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT THE REGULAR BOARD MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE ON WEBSITE DURING THE WEEK OF THE ANNUAL ONLINE MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CORRECTION FOR BORREALTV REIMBURSEMENT INCORRECTLY RECORDED AS AN EXPENSE IN 2012 - 2013 FISCAL YEAR 232.</ExplanationTxt>
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          <BusinessNameLine1>BOREAL COMMUNITY MEDIA</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>501 5TH STREET</AddressLine1>
          <City>GRAND MARAIS</City>
          <State>MN</State>
          <ZIPCode>55604</ZIPCode>
        </USAddress>
        <EIN>455511340</EIN>
        <PrimaryActivitiesTxt>VIDEOTAPE EVENTS OF COMMUNITY INTEREST AND MAKE THEM AVAILABLE TO THE PUBLIC</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
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      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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