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    <Timestamp>2013-07-24T13:39:40-07:00</Timestamp>
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        <BusinessNameLine1>OVERMOE &amp; NELSON LTD</BusinessNameLine1>
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        <City>GRAND FORKS</City>
        <State>ND</State>
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    <TaxPeriodBeginDate>2012-05-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>BORDER BLADES FIGURE SKATING CLUB</BusinessNameLine1>
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      <Phone>7017753135</Phone>
      <USAddress>
        <AddressLine1>PO BOX 14105</AddressLine1>
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        <State>ND</State>
        <ZIPCode>582084105</ZIPCode>
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      <Name>KATI CHRISTIANSON</Name>
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      <Phone>7017753135</Phone>
      <DateSigned>2013-07-10</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>PAULA ROCKSTADCPA</Name>
      <Phone>7017460437</Phone>
      <DatePrepared>2013-07-24</DatePrepared>
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    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <EOY>48693</EOY>
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      <PrimaryExemptPurpose>FOSTER FIGURE SKATING ON ICE</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDES ACCESS TO SKATING FACILITIES TO ALLOW MEMBERS TO PURSUE INDIVIDUAL &amp; GROUP INSTRUCTION IN FIGURE, CONDITIONING &amp; DANCE FOR YOUTH AGES 4-18</DescriptionProgramServiceAccom>
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        <PersonName>KIM FILSON</PersonName>
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        <PersonName>KATIE RIKE</PersonName>
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        <PersonName>AMY KORBITT</PersonName>
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        <PersonName>DEB BOUCHER</PersonName>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>KATI CHRISTIANSON</NamePerson>
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          <AddressLine1>3315 CHERRY LYNN DR</AddressLine1>
          <City>GRAND FORKS</City>
          <State>ND</State>
          <ZIPCode>58201</ZIPCode>
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        <TelephoneNumber>7017870307</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <CurrentTaxYear>10</CurrentTaxYear>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYear>10</CurrentTaxYear>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>CONTRIBUTION TO SUPPORT ICE ARENA PROJECT CHARITABLE GRAND FORKS PARK AND RECREATION FOUNDATION NONE 10000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>ADVERTISING &amp; PROMOTION 500. OFFICE SUPPLIES 345. SUPPLIES 3879. DUES &amp; MEMBERSHIPS 6548. FEES 35381. INSURANCE 869. DEPRECIATION 1721. ANNUAL MEETING / BANQUET 270. BANK SERVICE CHARGES 202. MISCELLANEOUS 618.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>COTTON CANDY MACHINE, NBV 625. 446. PA SOUND SYSTEM, NBV 631. 452. JUMP BELT, NBV 1929. 1378. LEASEHOLD IMPROVEMENT, NBV 24409. 23754. STOOLS, NBV 191. 232. SYNCRHO TRAVEL CASES, NBV 214. 128.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>DUE TO MEMBERS 1025. 3063. DEFERRED REVENUE 0. 18817.</Explanation>
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