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        <ProgramServicesAmt>119006</ProgramServicesAmt>
        <ManagementAndGeneralAmt>76692</ManagementAndGeneralAmt>
        <FundraisingAmt>68758</FundraisingAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>21600</TotalAmt>
        <ProgramServicesAmt>9720</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6264</ManagementAndGeneralAmt>
        <FundraisingAmt>5616</FundraisingAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>27377</TotalAmt>
        <ProgramServicesAmt>12320</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7939</ManagementAndGeneralAmt>
        <FundraisingAmt>7118</FundraisingAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>1191</TotalAmt>
        <ManagementAndGeneralAmt>1191</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>32807</TotalAmt>
        <ManagementAndGeneralAmt>32807</ManagementAndGeneralAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>35626</TotalAmt>
        <ProgramServicesAmt>22055</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12182</ManagementAndGeneralAmt>
        <FundraisingAmt>1389</FundraisingAmt>
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      <InformationTechnologyGrp>
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        <ProgramServicesAmt>5206</ProgramServicesAmt>
        <ManagementAndGeneralAmt>643</ManagementAndGeneralAmt>
        <FundraisingAmt>579</FundraisingAmt>
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      <OccupancyGrp>
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        <ProgramServicesAmt>7427</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5807</ManagementAndGeneralAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>57649</TotalAmt>
        <ProgramServicesAmt>57649</ProgramServicesAmt>
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        <Desc>Programming</Desc>
        <TotalAmt>28978</TotalAmt>
        <ProgramServicesAmt>28978</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Transmitter and transla</Desc>
        <TotalAmt>25082</TotalAmt>
        <ProgramServicesAmt>25082</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Engineering</Desc>
        <TotalAmt>16420</TotalAmt>
        <ProgramServicesAmt>15927</ProgramServicesAmt>
        <ManagementAndGeneralAmt>493</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Supplies</Desc>
        <TotalAmt>14464</TotalAmt>
        <ProgramServicesAmt>4048</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9692</ManagementAndGeneralAmt>
        <FundraisingAmt>724</FundraisingAmt>
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        <TotalAmt>30363</TotalAmt>
        <ProgramServicesAmt>8269</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13881</ManagementAndGeneralAmt>
        <FundraisingAmt>8213</FundraisingAmt>
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        <TotalAmt>632620</TotalAmt>
        <ProgramServicesAmt>341312</ProgramServicesAmt>
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        <FundraisingAmt>107203</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>439290</BOYAmt>
        <EOYAmt>390961</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>35360</BOYAmt>
        <EOYAmt>34831</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>18824</BOYAmt>
        <EOYAmt>19907</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>808729</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>675420</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>154482</BOYAmt>
        <EOYAmt>133309</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>79891</BOYAmt>
        <EOYAmt>75268</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>4181</BOYAmt>
        <EOYAmt>3033</EOYAmt>
      </IntangibleAssetsGrp>
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        <BOYAmt>732028</BOYAmt>
        <EOYAmt>657309</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>42728</BOYAmt>
        <EOYAmt>42531</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>185050</BOYAmt>
        <EOYAmt>142695</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>227778</BOYAmt>
        <EOYAmt>185226</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>385151</BOYAmt>
        <EOYAmt>358115</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>119099</BOYAmt>
        <EOYAmt>113968</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>504250</BOYAmt>
        <EOYAmt>472083</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>732028</BOYAmt>
        <EOYAmt>657309</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-19831</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-12336</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>517076</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>522304</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>655432</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>739843</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>609410</CurrentTaxYearAmt>
        <TotalAmt>3044065</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>517076</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>522304</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>655432</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>739843</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>609410</CurrentTaxYearAmt>
        <TotalAmt>3044065</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>3044065</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>749</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>676</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>194</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>879</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1084</CurrentTaxYearAmt>
        <TotalAmt>3582</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>3047647</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>11874</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99880</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99890</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>79891</BeginningYearBalanceAmt>
        <ContributionsAmt>9000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-12443</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>1180</OtherExpendituresAmt>
        <EndYearBalanceAmt>75268</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>61460</BeginningYearBalanceAmt>
        <ContributionsAmt>10500</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>10191</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2260</OtherExpendituresAmt>
        <EndYearBalanceAmt>79891</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>60407</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>3293</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2240</OtherExpendituresAmt>
        <EndYearBalanceAmt>61460</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>53673</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>8954</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2220</OtherExpendituresAmt>
        <EndYearBalanceAmt>60407</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>57872</BeginningYearBalanceAmt>
        <ContributionsAmt>1000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-2949</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2250</OtherExpendituresAmt>
        <EndYearBalanceAmt>53673</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.67000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.33000</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.00000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>1</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>11440</OtherCostOrOtherBasisAmt>
        <BookValueAmt>11440</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>221159</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>182774</DepreciationAmt>
        <BookValueAmt>38385</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>398731</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>355773</DepreciationAmt>
        <BookValueAmt>42958</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>177399</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>136873</DepreciationAmt>
        <BookValueAmt>40526</BookValueAmt>
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      <NetUnrealizedGainsInvstAmt>-12336</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>33465</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>21129</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>611598</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>1191</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>1191</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>612789</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>664894</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>33465</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>33465</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>631429</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>1191</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>1191</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>632620</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>See Part XIII</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2010, Salt Pond Community Broadcasting partnered with the Maine Community Foundation to establish an endowment to help support WERU's operating needs. The agreement calls for each Organization to contribute $25,000. Salt Pond's funding portion is treated as board designated and the Maine Community Foundation's is treated as permanently restricted. Income earned from the endowment can be used at Salt Pond's board discretion.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>13688</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Compact discs</Desc>
        <ContributionCnt>1554</ContributionCnt>
        <NoncashContributionsRptF990Amt>15540</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>1. The outside auditor will prepare the 990 following the completion of the annual audit. 2. The Finance Committee will review the completed 990 and recommend it to the Board for approval (after addressing with the auditor any changes it deems necessary). 3. Board Members will have the opportunity to review the completed 990 and will approve it at its next meeting. 4. The Board President will sign the 990 and see that it is filed promptly with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each member of the WERU Board of Directors will file a letter at the annual business meeting disclosing whether they have a conflict of interest and may need to recuse themselves from voting on issues relating to that conflict. All members of the WERU Board of Directors resolve that no director will participate in any discussion or vote on any matter in which she/he or a member of her/his immediate family has potential conflict of interest due to having material economic involvement regarding the matter being discussed. If a conflict of interest presents itself at another time during the year, the director must announce her/his potential conflict, disqualify herself/himself, and be excused from the meeting until discussion is over on the matter involved. The president of the WERU Board of Directors is expected to make inquiry if such conflict appears to exist and the board member has not made it known.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>General Manager - The General Manager has a review/evaluation on a yearly basis by the Board of Directors via the personnel committee. The evaluation is documented and placed in the employee's file. Those individuals who provide the evaluation are independent of the General Manager and of his/her authority. Pay of the General Manager is not compared in any fashion and is based on performance and financial constraints of the station. Other Employees - Other employees are first evaluated after their first six months of service and then yearly thereafter by the General Manager. The General Manager will consult with the Personnel Committee prior to conducting employee evaluations. Regular reports concerning evaluations will be given to the Personnel Committee and copies placed in the employee's permanent file. Wages are not compared, but are based on individual employee performance and any financial constraints of the station.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WERU's general policy of disclosing its governing documents is upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
