Legals for May, 8 2024

STATE TIMBER SALE CR200410, ROCKY PINE CEDAR A public oral auction will be conducted at the Idaho Department of Lands office, 2550 Highway 2 W., Sandpoint, ID 83864, at 9:00 a.m. local time, on Wednesday, May 22, 2024 for an estimated 2,600 MBF of timber marked or otherwise designated for cutting. In addition, there is an unestimated volume of forest products that may be removed at the option of the purchaser. Prior to bidding, eligible bidders shall present a certified check or bank draft payable to Idaho Department of Lands, or a bid bond acceptable to the State, in the amount of $99,756.35 which is 10% of the appraised net sale value of $997,563.50. The successful bidder’s deposit will be forfeited to the State should the bidder fail to complete the contract. The State will not accept bids from parties who are delinquent on payments on existing state contracts. The average starting minimum bid price for Cedar is $1,029.10 per MBF and for Non-Cedar is $252.20.   The sale is located within Sections 27, 28, & 34, Township 57N, Range 04W, B.M., Bonner County, State of Idaho. Sale duration is 3 years. The sale may include blowdown and/or insect and disease infected timber which may result in additional volume and recovery reductions. Interested purchasers should carefully examine the sale and make their own estimates as to volume recovery, surface conditions, and proposed construction prior to bidding on the sale. Additional information concerning the timber and conditions of sale is available to the public and interested bidders on the department’s timber sale website at https://www.idl.idaho.gov/timber-sale-advertisement-app or from the Idaho Department of Lands office, Sandpoint, Idaho. Please note purchaser insurance requirements posted on the timber sale website. The Department of Lands, as authorized by the State Board of Land Commissioners reserves the right to reject any and all bids provided that good and sufficient grounds for rejecting the bid shall be stated in the rejection notice and shall not be in violation of applicable law. If you are disabled and need some form of accommodation, please call (208) 263-5104 five days prior to the date of sale. For text telephone services, please call 1-800-377-3529. Legal#6040 AD#21413 April 24, May 1, 8, 15, 2024 _________________________

STATE TIMBER SALE CR200417, STEEP RANGER A public oral auction will be conducted at the Idaho Department of Lands office, 2550 Highway 2 W., Sandpoint, ID 83864, at 11:00 a.m. local time, on Wednesday, May 22, 2024 for an estimated 2,495 MBF of timber marked or otherwise designated for cutting. In addition, there is an unestimated volume of forest products that may be removed at the option of the purchaser. Prior to bidding, eligible bidders shall present a certified check or bank draft payable to Idaho Department of Lands, or a bid bond acceptable to the State, in the amount of $48,321.15 which is 10% of the appraised net sale value of $483,211.50. The successful bidder’s deposit will be forfeited to the State should the bidder fail to complete the contract. The State will not accept bids from parties who are delinquent on payments on existing state contracts. The average starting minimum bid price is $264.60 per MBF.   The sale is located within Sections 9, 10, & 15, Township 57N, Range 04W, B.M., Bonner County, State of Idaho. Sale duration is 3 years. The sale may include blowdown and/or insect and disease infected timber which may result in additional volume and recovery reductions. Interested purchasers should carefully examine the sale and make their own estimates as to volume recovery, surface conditions, and proposed construction prior to bidding on the sale. Additional information concerning the timber and conditions of sale is available to the public and interested bidders on the department’s timber sale website at Timber Sale Advertisement App - Department of Lands or from the Idaho Department of Lands office, Sandpoint, Idaho. Please note purchaser insurance requirements posted on the timber sale website at Timber Sale Purchasing Requirements (idaho.gov). The Department of Lands, as authorized by the State Board of Land Commissioners reserves the right to reject any and all bids provided that good and sufficient grounds for rejecting the bid shall be stated in the rejection notice and shall not be in violation of applicable law. If you are disabled and need some form of accommodation, please call (208) 263-5104 five days prior to the date of sale. For text telephone services, please call 1-800-377-3529. Legal#6041 AD#21414 April 24, May 1, 8, 15, 2024 _________________________

STATE TIMBER SALE CR200415, LOWER CURTIS CEDAR A public oral auction will be conducted at the Idaho Department of Lands office, 2550 Highway 2 W., Sandpoint, ID 83864, at 1:00 p.m. local time, on Wednesday, May 22, 2024 for an estimated 6,060 MBF of timber marked or otherwise designated for cutting. In addition, there is an unestimated volume of forest products that may be removed at the option of the purchaser. Prior to bidding, eligible bidders shall present a certified check or bank draft payable to Idaho Department of Lands, or a bid bond acceptable to the State, in the amount of $201,291.35 which is 10% of the appraised net sale value of $2,012,913.50. The successful bidder’s deposit will be forfeited to the State should the bidder fail to complete the contract. The State will not accept bids from parties who are delinquent on payments on existing state contracts. The average starting minimum bid price for Cedar is $837.10 per MBF and for Non-Cedar is $240.01.   The sale is located within Sections 24 & 25, Township 55N, Range 05W, B.M., Bonner County, State of Idaho. Sale duration is 3 years. The sale may include blowdown and/or insect and disease infected timber which may result in additional volume and recovery reductions. Interested purchasers should carefully examine the sale and make their own estimates as to volume recovery, surface conditions, and proposed construction prior to bidding on the sale. Additional information concerning the timber and conditions of sale is available to the public and interested bidders on the department’s timber sale website at https://www.idl.idaho.gov/timber-sale-advertisement-app or from the Idaho Department of Lands office, Sandpoint, Idaho. Please note purchaser insurance requirements posted on the timber sale website. The Department of Lands, as authorized by the State Board of Land Commissioners reserves the right to reject any and all bids provided that good and sufficient grounds for rejecting the bid shall be stated in the rejection notice and shall not be in violation of applicable law. If you are disabled and need some form of accommodation, please call (208) 263-5104 five days prior to the date of sale. For text telephone services, please call 1-800-377-3529. Legal#6042 AD#21417 April 24, May 1, 8, 15, 2024 _________________________

STATE OF IDAHO LAND LEASE OPPORTUNITY PUBLIC AUCTION FOR MINERAL LEASE Notice is hereby given pursuant to Article IX, § 8 of the Idaho Constitution and Idaho Code §§ 47-704, 58-307, -310 and -313, that the State of Idaho, Department of Lands (hereinafter “IDL”), will conduct a public auction of Mineral Lease E200009, as set forth below. The deadline for the auction registration is Thursday May 9, 2024, at 5:00 pm (PT). The auction will begin on Thursday, May 16, 2024, at 1:00 pm (PT) at Idaho Department of Lands office located at 2550 Hwy 2 West, Sandpoint, Idaho. The lease will be awarded to the bidder who will pay the highest Premium Bid. The Premium Bid payment is in addition to the annual rental rate and royalty rates that have been established by IDL and are set forth in the lease to be auctioned. Detailed information regarding the lease auction terms and conditions; the lease, including a specific legal description and map of the property to be leased; rental rate; minimum annual royalty; royalty rate; and applications can be obtained by visiting IDL’s website at www.idl.idaho.gov/leasing/minerals-leasing/ or by contacting Mike Murphy via e-mail at MineralsLeasing@idl.idaho.gov or 208-334-0290. Mineral Lease E200009 is for 10 years for the extraction of sand and gravel with a leased premises of approximately 45 acres on the following described parcels located in Township 54 North, Range 4 West, Section 16, Boise Meridian, Bonner County, Idaho, which are more particularly described as follows: S1/2NW1/4SW1/4SE1/4,  E1/2SE1/4SW1/4, and S1/2SW1/4SE1/4. Legal#6048 AD#21433 April 17, 24, May 1, 8, 2024 _________________________

NOTICE OF TRUSTEE’S SALE TS No: ID-22-950733-BB NOTICE IS HEREBY GIVEN that on 8/22/2024, at the hour of 9:00 AM, On the front steps of the main entrance to the Bonner County Courthouse, located at 215 S. 1st Avenue, Sandpoint, ID 83864, the trustee will sell at public auction to the highest bidder, for cash in lawful money of the United States of America, all payable at the time of sale, the following described real property situated in the County of BONNER, State of Idaho, and described as follows, to-wit: LOT 9 OF NORWAY LODGE HEIGHTS, ACCORDING TO THE PLAT THEREOF, RECORDED IN BOOK 3 OF PLATS, PAGE 44, RECORDS OF BONNER COUNTY, IDAHO. LESS: A PARCEL OF LAND BEING ON THE SOUTHEASTERLY SIDE OF THE CENTERLINE OF U.S. HIGHWAY NO. 95, PROJECT NO. BR-F-5116(44) HIGHWAY SURVEY AS SHOWN ON THE PLANS THEREOF NOW ON FILE IN THE OFFICE OF THE IDAHO TRANSPORTATION DEPARTMENT, DIVISION OF HIGHWAYS, AND BEING A PORTION OF LOT 9 OR NORWAY LODGE HEIGHTS, ACCORDING TO THE PLAT THEREOF, RECORDED IN BOOK 3 OF PLATS, PAGE 44, RECORDS OF BONNER COUNTY, IDAHO, AND LYING SITUATED IN SECTION 6, TOWNSHIP 58 NORTH, RANGE 1 WEST, BOISE MERIDIAN, DESCRIBED AS FOLLOWS, TO WIT: BEGINNING AT THE MOST NORTHERLY CORNER OF LOT 9 OF SAID NORWAY LODGE HEIGHTS BONNER COUNTY, IDAHO; THENCE SOUTH 30°39’53” EAST (SHOWN OF RECORD TO BE SOUTH 31°46’10” EAST) ALONG THE NORTHEASTERLY LINE OF SAID LOT 9 A DISTANCE OF 38.92 FEET TO A POINT IN A LINE PARALLEL WITH AND 65.0 FEET SOUTHEASTERLY FROM THE CENTERLINE OF SAID U.S. HIGHWAY NO. 95 PROJECT NO. BR-F-5116(44) HIGHWAY SURVEY AND BEARS SOUTH 28°47’14” EAST FROM STATION 500+32.54 OF SAID HIGHWAY SURVEY; THENCE SOUTH 61°12’46” WEST ALONG SAID PARALLEL LINE 201.16 FEET TO A POINT IN THE SOUTHWESTERLY LINE OF SAID LOT 9 AND OPPOSITE STATION 498+31.33 OF SAID HIGHWAY SURVEY; THENCE NORTH 30°55’43” WEST (SHOWN OF RECORD TO BE NORTH 30°51’24” WEST AND ALSO NORTH 31°46’10” WEST) ALONG SAID SOUTHWESTERLY LINE 31.32 FEET TO THE MOST WESTERLY CORNER OF SAID LOT 9; THENCE NORTH 59°02’48” EAST (SHOWN OF RECORD TO BE NORTH 58°13’50” EAST) ALONG THE NORTHWESTERLY LINE OF SAID LOT 9 A DISTANCE OF 199.88 FEET (SHOWN TO BE 200.00 FEET) TO THE PLACE OF BEGINNING. The Current Trustee is Robert W. McDonald, Esq., whose address is 108 1st Ave. South, Suite 450, Seattle, Washington 98104 and who can be reached by telephone at (866) 925-0241. The Trustee has no knowledge of a more particular description of the above-described real property, but for purposes of compliance with Idaho Code Section 60-113, the Trustee has been informed that the street address of 484393 HIGHWAY 95, SANDPOINT, ID 83864-7187 may be associated with said real property. The sale will be made, without covenant or warranty regarding title, possession or encumbrances, to satisfy the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust made and entered into on 11/8/2010, by and among STEPHANIE M. RYALS, AN UNMARRIED WOMAN, as Grantor, and FIRST AMERICAN TITLE, as Trustee, and MORTGAGE ELECTRONIC REGISTRATION SYSTEMS, INC., AS NOMINEE FOR SIERRA PACIFIC MORTGAGE COMPANY, INC., A CORPORATION, ITS SUCCESSORS AND ASSIGNS, as Beneficiary; said Deed of Trust having been filed of record on 11/19/2010, as Instrument No. 801918 Official Records of BONNER County, Idaho. The naming of the above Grantor(s) is done to comply with Idaho Code Sections 45-1506(4)(a); no representation is made as to the responsibility of Grantor(s) for this obligation. The default for which foreclosure is made is grantor’s failure to pay when due the following sum: TOTAL REQUIRED TO REINSTATE: $28,640.82 TOTAL REQUIRED TO PAYOFF: $89,952.00 Because of interest, late charges, and other charges that may vary from day-to-day, the amount due on the day you pay may be greater. It will be necessary for you to contact the Trustee before the time you tender reinstatement or the payoff amount so that you may be advised of the exact amount you will be required to pay. Dated this 11th day of April, 2024. By: Robert W. McDonald, Esq., Trustee TS No: ID-22-950733-BB IDSPub #0201883 Legal#6061 AD#21801 April 17, 24, May 1, 8, 2024 _________________________

NOTICE TO CREDITORS (I.C. § 15-3-801) CASE NO. CV09-24-0395 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: PAUL CLIFFORD SHELTON, Deceased. NOTICE IS HEREBY GIVEN that WILLIAM SHELTON has been appointed Personal 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 the Notice to Creditors, or within sixty (60) days after the undersigned mailed or delivered a copy of this Notice to such person, whichever is later, or said claims will be forever barred. Claims must be presented to Thomas A. Bushnell, Attorney at Law, P.O. Box 1833, Bonners Ferry, Idaho 83805, and filed with the Clerk of Court. DATED this 11th day of April 2024. /s/THOMAS A. BUSHNELL Attorney for the Estate of Paul Clifford Shelton Legal#6072 AD#22128 April 24, May 1, 8, 2024 _________________________

The following application(s) have been filed to appropriate the public waters of the State of Idaho: 95-18554 DOUG MATHER BONNI MATHER 285 PEACOCK LN SPIRIT LAKE, ID 83869-5122 Point of Diversion  SWSE  S21 T54N R04W  BONNER County Source GROUND WATER  Use: DOMESTIC 1 /1 to 12/31 0.04 CFS Total Diversion: 0.04 CFS Date Filed: 03-20-2024 Place Of Use: DOMESTIC T54N R04W S21 NWSE,SWSE  96-16923 JEFF LYNCH SHERRI LYNCH 18613 E LINDSAY LN GREENACRES, WA 99016 Point of Diversion L1 (SWNW)  S28 T56N R05W  BONNER County Source PEND ORIELLE RIVER  Tributary COLUMBIA RIVER Use: IRRIGATION 04/01 to 10/31 0.03 CFS Total Diversion: 0.03 CFS Date Filed: 04-16-2024 Place Of Use: IRRIGATION T56N R05W S28 L1(SWNW)  Total Acres: 0.3 97-9806 LYNN A BERGE PO BOX 106 COOLIN, ID 83821-0106 Point of Diversion L4 (NESW)  S3 T59N R04W  BONNER County Source GROUND WATER  Use: DOMESTIC 01/01 to 12/31 0.04 CFS Total Diversion: 0.04 CFS Date Filed: 04-19-2024 Place Of Use: DOMESTIC T59N R04W S3 L5(SESW)  Permits will be subject to all prior water rights. For additional information concerning the property location, contact the Northern office at (208)762-2800; or for a full description of the right(s), please see https://idwr.idaho.gov/apps/ExtSearch/WRApplicationResults/. Protests may be submitted based on the criteria of Idaho Code § 42-203A. Any protest against the approval of this application must be filed with the Director, Dept. of Water Resources, Northern Region, 7600 N MINERAL DR STE 100, COEUR D ALENE ID 83815-7763 together with a protest fee of $25.00 for each application on or before 5/20/2024. The protestant must also send a copy of the protest to the applicant. MATHEW WEAVER, Director Legal#6075 AD#22181 May 1, 8, 2024 _________________________

STATE TIMBER SALE CR100502, 4 CORNER FLAT A public oral auction will be conducted at the Idaho Department of Lands office, 4053 Cavanaugh Bay Road, Coolin, ID at 9:00 a.m. local time, on Tuesday, May 28, 2024 for an estimated 2,955 MBF of timber marked or otherwise designated for cutting. In addition, there is an unestimated volume of forest products that may be removed at the option of the purchaser. Prior to bidding, eligible bidders shall present a certified check or bank draft payable to Idaho Department of Lands, or a bid bond acceptable to the State, in the amount of $59,732.95 which is 10% of the appraised net sale value of $597,329.50. The successful bidder’s deposit will be forfeited to the State should the bidder fail to complete the contract. The State will not accept bids from parties who are delinquent on payments on existing state contracts. The average starting minimum bid price is $289.68 per MBF.   The sale is located within Sections 27, 28, 33, & 34, Township 59N, Range 04W, B.M., Bonner County, State of Idaho. Sale duration is 3 years. The sale may include blowdown and/or insect and disease infected timber which may result in additional volume and recovery reductions. Interested purchasers should carefully examine the sale and make their own estimates as to volume recovery, surface conditions, and proposed construction prior to bidding on the sale. Additional information concerning the timber and conditions of sale is available to the public and interested bidders on the department’s timber sale website at Timber Sale Advertisement App - Department of Lands (idaho.gov) or from the Idaho Department of Lands office, Coolin, Idaho. Please note purchaser insurance requirements posted on the timber sale website. The Department of Lands, as authorized by the State Board of Land Commissioners reserves the right to reject any and all bids provided that good and sufficient grounds for rejecting the bid shall be stated in the rejection notice and shall not be in violation of applicable law. If you are disabled and need some form of accommodation, please call (208) 443-2516 five days prior to the date of sale. For text telephone services, please call 1-800-377-3529. Legal# 6082 AD# 22221 May 1, 8, 15, 22, 2024 _________________________

The following application(s) have been filed to appropriate the public waters of the State of Idaho: 96-15453 SCOTT CHARLES 109 WEST CEDAR LN PRIEST RIVER, ID 83856-8735 Point of Diversion L1(SWNW) S28 T56N R05W BONNER County Source PEND OREILLE RIVER Tributary COLUMBIA RIVER Use: IRRIGATION 04/01 to 10/31 0.03 CFS Total Diversion: 0.03 CFS Date Filed: 04-01-2024 Place Of Use: IRRIGATION T56N R05W S28 L1(SWNW)  Total Acres: 0.5 Permits will be subject to all prior water rights. For additional information concerning the property location, contact the State office at (208) 287-4800; or for a full description of the right(s), please see https://idwr.idaho.gov/apps/ExtSearch/WRApplicationResults/. Protests may be submitted based on the criteria of Idaho Code § 42-203A. Any protest against the approval of this application must be filed with the Director, Dept. of Water Resources, State Office, 322 E Front St, PO Box 83720, Boise, ID 83720 together with a protest fee of $25.00 for each application on or before 5/20/2024. The protestant must also send a copy of the protest to the applicant. MATHEW WEAVER, Director Legal#6086 AD#22285 May 1, 8, 2024 _________________________

SUMMARY OF CITY OF SANDPOINT ORDINANCE NO. 1415 Sidewalk Fee in Lieu of Construction AN ORDINANCE OF THE CITY OF SANDPOINT, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO, AMENDING SANDPOINT CITY CODE TITLE 7, CHAPTER 3, SECTION 10-H, SIDEWALK FEE IN LIEU OF CONSTRUCTION; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. Following is a summary of the provisions of Ordinance No. 1415. Ordinance Section 1 amends Sandpoint City Code Title 7, Chapter 3, Section 10-H, to designate the purposes of the use of the sidewalk fee in lieu collected under this section and that the necessity of payment of the sidewalk in-lieu fee shall be at the discretion of the Public Works Director or City Engineer. Ordinance Sections 2 and 3 provide for repeal and severability, publication and an effective date. This publication is a summary of the full Ordinance and is being published pursuant to Idaho Code Section 50-901A. This ordinance was passed and approved upon a proper roll call vote and duly enacted at a properly-noticed session of the Sandpoint City Council, held May 1, 2024. The full text of the Ordinance is on file with the Sandpoint City Clerk and will be promptly provided during regular hours to any citizen on personal request. Legal#6095 AD#22547 May 8, 2024 _________________________

SUMMARY OF CITY OF SANDPOINT ORDINANCE NO. 1416 Pedestrian and Bicycle Advisory Committee AN ORDINANCE OF THE CITY OF SANDPOINT, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO, AMENDING SANDPOINT CITY CODE TITLE 2, CHAPTER 6, PEDESTRIAN AND BICYCLE ADVISORY COMMITTEE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. Following is a summary of the provisions of Ordinance No. 1416. Ordinance Section 1 amends Sandpoint City Code Title 2, Chapter 6, to update the provisions related to the organization of the committee, including residency requirements for members and provisions for the appointment of city staff to serve in a support role to the committee; consolidate under one subsection the requirements for the terms of those serving on the committee and the filling of vacancies, and add a provision for term limits; and provide updates to the stated duties of the committee. Ordinance Sections 2 and 3 provide for repeal and severability, publication and an effective date. This publication is a summary of the full Ordinance and is being published pursuant to Idaho Code Section 50-901A. This ordinance was passed and approved upon a proper roll call vote and duly enacted at a properly-noticed session of the Sandpoint City Council, held May 1, 2024. The full text of the Ordinance is on file with the Sandpoint City Clerk and will be promptly provided during regular hours to any citizen on personal request. Legal#6096 AD#22548 May 8, 2024 _________________________

SUMMARY OF CITY OF SANDPOINT ORDINANCE NO. 1417 Sustainability Committee AN ORDINANCE OF THE CITY OF SANDPOINT, A MUNICIPAL CORPORATION OF THE STATE OF IDAHO, AMENDING SANDPOINT CITY CODE TITLE 2, CHAPTER 7, SUSTAINABILITY COMMITTEE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. Following is a summary of the provisions of Ordinance No. 1417. Ordinance Section 1 amends Sandpoint City Code Title 2, Chapter 7, to update the provisions related to the organization of the committee, including residency requirements for members and provisions for the appointment of city staff to serve in a support role to the committee; consolidate under one subsection the requirements for the terms of those serving on the committee and the filling of vacancies, and add a provision for term limits; and provide updates to the stated duties of the committee. Ordinance Sections 2 and 3 provide for repeal and severability, publication and an effective date. This publication is a summary of the full Ordinance and is being published pursuant to Idaho Code Section 50-901A. This ordinance was passed and approved upon a proper roll call vote and duly enacted at a properly-noticed session of the Sandpoint City Council, held May 1, 2024. The full text of the Ordinance is on file with the Sandpoint City Clerk and will be promptly provided during regular hours to any citizen on personal request. Legal#6097 AD#22549 May 8, 2024 _________________________

Financial Statements December 31, 2023 Pend Oreille Hospital District Pend Oreille Hospital District Table of Contents December 31, 2023 Independent Auditor’s Report 1 Financial Statements Statement of Net Position and Governmental Fund Balance Sheet 4 Statement of Activities and Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balance 5 Notes to Financial Statements 6 Supplementary Information Clinic Losses and Sublease Payments 10 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 11 Schedule of Findings and Responses 13 Independent Auditor’s Report The Board of Directors Pend Oreille Hospital District Sandpoint, Idaho Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities and the major fund of Pend Oreille Hospital District (the District) as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the District, as of December 31, 2023, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (Government Auditing Standards), issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.   In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.  In performing an audit in accordance with GAAS and Government Auditing Standards, we:  • Exercise professional judgment and maintain professional skepticism throughout the audit.  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.  Required Supplementary Information Management has omitted the management’s discussion and analysis and the budgetary comparison analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by the missing information. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The Schedule of Clinic Losses and Sublease Payments (the Schedule) is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule is fairly stated, in all material respects, in relation to the basic financial statements as a whole.  Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 23, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance. /s/Eide Bailly Boise, Idaho April 23, 2024 Pend Oreille Hospital District Statement of Net Position and Governmental Fund Balance Sheet December 31, 2023 Pend Oreille Hospital District Statement of Activities and Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balance Year Ended December 31, 2023 Pend Oreille Hospital District Notes to Financial Statements December 31, 2023 Note 1 - Summary of Organization and Significant Accounting Policies  Pend Oreille Hospital District (the District) is a political subdivision of the State of Idaho and was established to support and/or operate hospital facilities within the District, the geographical boundaries of which include the city of Sandpoint and approximately two-thirds of Bonner County, Idaho. Bonner General Hospital, Inc. (the Hospital) is a tax-exempt Idaho corporation organized for the purpose of constructing, maintaining, operating, and holding title to the Hospital facility in Bonner County. A cooperative agreement has existed between the District and the Hospital since 1981. This agreement provides that the Boards will jointly formulate the Hospital’s operating budget and that certain operating costs shall be the responsibility of the District to be paid from the tax revenue available to the District. The District functions as an intermediary through which property taxes are levied for the purpose of providing financial support to the Hospital by Board resolution, toward payment of maintenance and operation expenditures. Effective as of September 22, 2023, the agreement was modified to specify that the tax revenue funding would go towards certain clinic expenditures as outlined in the agreement, including clinics providing women’s health and behavioral health services.  The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.  Financial Reporting Entity These statements present only the funds of the District in conformity with generally accepted accounting principles. Government-Wide and Fund Financial Statements The government-wide column of the financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. There were no program revenues in 2023. Taxes and other items not properly included among program revenues are reported instead as general revenues. As allowed under GASB 34, the District is reported as a “Single Purpose Entity.” This allows for the government-wide financial statements to be combined with the fund-level, which is the General Fund, financial statements. Pend Oreille Hospital District Notes to Financial Statements December 31, 2023 Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide column of the financial statements is reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. The governmental fund column of the financial statements is reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.   Property taxes and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government. The District reports the following major governmental fund: General Fund – The District is a general fund. The general fund is used for all financial resources except those required to be accounted for in another fund. Property Taxes Receivable and Deferred Inflows of Resources Property taxes are recognized as revenue when the amount of taxes levied is measurable, and proceeds are available to finance current period expenditures. Available tax proceeds include property tax receivables expected to be collected within 60 days after year end. Property taxes attach as liens on properties on January 1, and are levied in September of each year. Tax notices are sent to taxpayers during November, with tax payments scheduled to be collected on or before December 20. Taxpayers may pay all or one half of their tax liability on or before December 20, and if one half of the amount is paid, they may pay the remaining balance by the following June 20. Since the District is on a December 31 fiscal year end, property taxes levied during September for collection in December are recorded as revenue. The succeeding year’s June collections are recorded as deferred inflows of resources at the District’s year end on the governmental fund column and recognized as revenue in the following fiscal year. Bonner County bills and collects taxes for the District.  Deferred inflows of resources represent an increase in net position that applies to future periods and so will not be recognized as an inflow of resources (revenue) until then. The deferred inflows of resources reported in the financial statements are related to property taxes. Property taxes will be recognized as revenue in the year for which it is levied.   Pend Oreille Hospital District Notes to Financial Statements December 31, 2023 Capital Assets Property and equipment acquisitions in excess of $2,500 are capitalized and recorded at cost. Depreciation is provided over the estimated useful life of each depreciable asset and is computed using the straight-line method. The estimate useful lives of capital assets are as follows:  Equipment 5-15 years Note 2 - Explanation of Differences Between the Governmental Funds Balance Sheet and the Statement of Net Position “Total fund balances” in the District’s governmental fund may differ from the “net position” of the governmental activities reported in the statement of net position as a result of the long-term economic focus of the statement of net position versus the current financial resources focus of the governmental fund balance sheet.  Explanation of Differences Between Governmental Fund Operating Statements and the Statement of Activities The “net change in fund balances” for governmental funds may differ from the “change in net position” for governmental activities reported in the statement of activities as a result of the long-term economic focus of the statement of activities versus the current financial resource focus of the governmental funds.  Pend Oreille Hospital District Notes to Financial Statements December 31, 2023 Note 3 - Capital Assets Capital assets additions, retirements, transfers and balances for the year ended December 31, 2023, is as follows:  Note 4 - Lease Obligations The District leases certain office space under annual renewal lease agreements. Total lease expense for the year ended December 31, 2023, was $257,545 for the clinics and the amount the District reimbursed Bonner General Hospital was $247,725 and is included in the In Support of Bonner General Hospital, Inc. line item.  Supplementary Information December 31, 2023 Pend Oreille Hospital District Pend Oreille Hospital District Clinic Losses and Sublease Payments Year Ended December 31, 2023 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Board of Directors  Pend Oreille Hospital District Sandpoint, Idaho We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities and the major fund of the Pend Oreille Hospital District (the District), as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements and have issued our report thereon dated April 23, 2024.  Report on Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We identified certain deficiencies in internal control, described in the accompanying Schedule of Findings and Responses as items 2023-001 that we consider to be a material weakness. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  District’s Response to Findings Government Auditing Standards requires the auditor to perform limited procedures on the District’s response to the findings identified in our audit and described in the accompanying Schedule of Findings and Responses. The District’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. /s/Eide Bailly Boise, Idaho April 23, 2024 Pend Oreille Hospital District Schedule of Findings and Responses Year Ended December 31, 2023 Material Weakness 2023-001 - Financial Statement Preparation  Condition: Management does not have an internal control system in place designed to provide for the preparation of the financial statements being audited.  Criteria: The District does not have an internal control system designed to provide for the preparation of the financial statements and accompanying notes to the financial statements. This circumstance is not unusual in an organization of this size. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of the cost or other conditions. Effect: Management has requested the auditing firm prepared financial statements in accordance with generally accepted accounting principles.  Cause:  The size of the organization and the limited number of accounting personnel makes it difficult to implement this level of internal control. Recommendation: Management should consider the costs and benefits of preparing their own financial statements. Views of Responsible Officials:  Management is in agreement with the finding and will consider the costs and benefits of preparing the financial statements.  Legal#6102 AD#22688 May 8, 2024

NOTICE STATE TIMBER SALES The Idaho Department of Lands announces plans to conduct field work on timber sales associated with fiscal year 2026 annual plan and on sales proposed beyond fiscal year 2026. Information regarding these sales may be viewed at the IDL timber sales public website at: Timber Sale Advertisement App - Department of Lands (idaho.gov)  Legal#6103 AD#22691 May 8, 2024 _________________________