NOTICE TO CREDITORS

| July 23, 2004 9:00 PM

(I.C. 15-3-801)

IN THE DISTRICT COURT OF THE FIRST JUDICIAL

DISTRICT OF THE STATE OF IDAHO, IN AND FOR

THE COUNTY OF BONNER

MAGISTRATE DIVISION

IN THE MATTER OF THE ESTATE OF:

CAROL D. PIERCE,

Deceased.

NOTICE IS HEREBY GIVEN that the undersigned has been appointed personal co-representative of the above-named decedent. All persons having claims against the decedent or the estate are required to present their claims within four (4) months after the date of the first publication of this Notice to Creditors, or within 60 days after the undersigned mailed or delivered a copy of this Notice to such persons, whichever is later, or said claims will be forever barred.

Claims must be presented to the undersigned at the address indicated, and filed with the Clerk of the Court.

DATED: June 30 A.D. 2004.

Stephen F. Smith

Attorney at Law, Chartered

P.O. Box C

Sandpoint, Idaho 83864

Tel. No. (208) 263-3115

Idaho State Bar No. 2165

/s/Gary C. Darrington

Gary C. Darrington

1200 North Gabaldon Rd.

Belen, New Mexico 87002

Legal SNP#5324

July 9, 16, 23, 2004

NOTICE OF PUBLIC INSPECTION OF PRIVATE FOUNDATION'S ANNUAL RETURN