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    <Timestamp>2011-11-14T14:24:39-07:00</Timestamp>
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        <BusinessNameLine1>Tilley and Lincoln Pllc</BusinessNameLine1>
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        <AddressLine1>691 Addison Ave</AddressLine1>
        <City>Twin Falls</City>
        <State>ID</State>
        <ZIPCode>83301</ZIPCode>
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      <Name>
        <BusinessNameLine1>Edgewater Broadcasting Inc</BusinessNameLine1>
      </Name>
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        <AddressLine1>PO Box 5725</AddressLine1>
        <City>Twin Falls</City>
        <State>ID</State>
        <ZIPCode>83303</ZIPCode>
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      <Name>Douglas Lincoln</Name>
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      <DatePrepared>2011-11-14</DatePrepared>
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      <TotalBalanceDue>274328</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>World Radio Link</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Related party</Relationship>
        <AmountOfTransaction>182821</AmountOfTransaction>
        <DescriptionOfTransaction>Engineering Fees</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="990M">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>Site licenses and equip</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>1223370</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Cost</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>A Pdf copy of the draft return is circulated to the board members for comment and corrections Changes are communicated to the return preparer for updating and a new pdf copy is circulated for approval When the board is satisfied the president signs the efiling authorization and the return is submitted</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>Any potential conflict of interest items are included as an agenda item of every board meeting and the results of the board review are documented in the meeting minutes Additionally each board member annually affirms in writing their understanding of the conflict of interest policy</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
        <Explanation>the compensation of executives and top management is preiodically reviewed and determined by a vote of the board The decisions are documented in the board minutes</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Other officer or key employee compensation (Part VI, line 15b</Identifier>
        <Explanation>The compensation of executives and top management is preiodically reviewed and determined by a vote of the board The decisions are documented in the board minutes</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Copies of Form 990 are available on guidestarcom and on request at the organizations office The articles of incorporation are available on the Idaho Secretary of State web site along with a list of current directors and officers</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>06. Explanation of other changes in net assets or fund balances (Part XI, line 5)</Identifier>
        <Explanation>Prior period adjustments to reconcile books to depreciation schedule</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Radio Assist Ministry</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO Box 5429</AddressLine1>
          <City>Twin Falls</City>
          <State>ID</State>
          <ZIPCode>83303</ZIPCode>
        </AddressUS>
        <EIN>753089743</EIN>
        <PrimaryActivities>Develop educational radio stations</PrimaryActivities>
        <LegalDomicileState>ID</LegalDomicileState>
        <ExemptCodeSection>501c3</ExemptCodeSection>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
    </IRS990ScheduleR>
  </ReturnData>
</Return>