Legals for April, 30 2025

| April 30, 2025 12:00 AM

Legal Notice STATE OF IDAHO LAND LEASE OPPORTUNITY ACCEPTING APPLICATIONS FOR AUCTION OF LEASE Notice is hereby given pursuant to Article IX, § 8 of the Idaho Constitution and Idaho Code §§ 58-307, -310 and -313, the State of Idaho, Department of Lands (hereinafter “IDL”), will accept lease applications for public auction of the lease set forth below. Lease application deadline is Wednesday, April 30, 2025 at 5:00 PM (PT). If more than one application is received for the lease, IDL will schedule a date, time and location for a live auction and the lease will then be awarded to the bidder paying the highest premium bid therefore. Annual rental rates are established by IDL. General information regarding the lease is set forth below. Detailed information regarding the lease, including a specific legal description of the property to be leased, rental rate, and instructions to complete an application, and the application fee may be obtained by visiting IDL’s website at www.idl.idaho.gov. Old Lease No., New Lease No. Term, Use, Legal Description, County R100362, New Lease No. TBD, 15yr, Residential - Other, approximately 1 acre of Lot 2 Gov Lot 5, T59N, R04W, S15, Bonner County. Contact Dan Brown at 208-443-2516 for more information. Legal#6862 AD#34262 April 2, 9, 16, 23, 30, 2025 _________________________

STATE TIMBER SALE CR200419, FORGOTTEN FOX 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, Tuesday, May 6, 2025 for an estimated 5,355 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 $190,577.35 which is 10% of the appraised net sale value of $1,905,773.50. 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 $1,086.60 per MBF and for Non-Cedar is $211.13. The sale is located within Sections 2 & 3, Township 57N, Range 04W; and Sections 31 & 32, Township 58N, Range 03W, 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#6880 AD#34595 April 9, 16, 23, 30, 2025 _________________________

NOTICE OF HEARING ON NAME CHANGE Case No. CV09-25-0584 IN THE DISTRICT COURT FOR THE FIRST JUDICIAL DISTRICT FOR THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER IN RE: Lisa Katherine Warren McDowell, A petition to change the name of Lisa Katherine Warren McDowell, now residing in the City of Sagle, State of Idaho, has been filed in the District Court in Bonner County, Idaho. The name will change to Katie Warren McDowell. The reason for the change in name is: Legal clarity for Real ID Card and or Passport. Names on vital documents vary and continue to cause identity concerns. A hearing on the petition is scheduled for 11:00 o’clock a.m. on 5-28-2025 at the Bonner County Courthouse. Objections may be filed by any person who can show the court a good reason against the name change. Date: 4-8-25 CLERK OF THE DISTRICT COURT /s/LeeAnn Kopsa Deputy Clerk Legal#6898 AD#34865 April 16, 23, 30, & May 7, 2025 _________________________

STATE TIMBER SALE CR100499, PEAKABOU PULP 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 Thursday, May 15, 2025 for an estimated 2,775 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 $30,014.85 which is 10% of the appraised net sale value of $300,148.50. 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 $162.13 per MBF. The sale is located within Section 3, Township 62N, Range 04W; Sections 17 & 18, Township 63N, Range 03W; and Sections 23, 24, 25, 26, & 34, Township 63N, Range 04W, B.M., Bonner & Boundary Counties, State of Idaho. Sale duration is 5 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#6901 AD#34885 April 16, 23, 30, & May 7, 2025 _________________________

NOTICE OF TRUSTEE’S SALE - To be sold for cash at a Trustee’s Sale on August 21, 2025, 9:00 AM On the front steps of the main entrance, Bonner County Courthouse, 215 S. 1st Avenue, Sandpoint, ID 83864, the following-described real property situated in Bonner County, Idaho (the “Property”): The North Half of Lot 5, Block 4 of Fairport Addition, according to the plat thereof, recorded in Book 1 of Plats, Page 190, official records of Bonner County, Idaho Commonly known as: 432 Dickinson Ave, Priest River, ID 83856 Indica Bowden and Jacob Bowden, as Trustors conveyed the Property via a Deed of Trust dated February 23, 2023, in favor of Mortgage Electronic Registration Systems, Inc., as Beneficiary, as nominee for Willamette Valley Bank, its successors and assigns, in which North Idaho Title Insurance, Inc. was named as Trustee. The Trust Deed was recorded in Bonner County, Idaho, on March 2, 2023, as Instrument No. 1017397, of Official Records. The Deed of Trust was assigned for value to Freedom Mortgage Corporation via an Assignment of Deed of Trust dated December 27, 2024 and recorded in Bonner County, Idaho, on December 30, 2024, as Instrument No. 1042098. Brigham J. Lundberg is the Successor Trustee pursuant to an Appointment of Trustee recorded in Bonner County, Idaho, on January 13, 2025 as Instrument No. 1042536. Freedom Mortgage Corporation (“Beneficiary”) has declared a default in the terms of said Deed of Trust due to Trustor’s failure to make monthly payments beginning July 1, 2024, and each month subsequent, which monthly installments would have been applied on the principal and interest due on said obligation and other charges against the property or loan. By reason of said default, the Beneficiary has declared all sums owing on the obligation secured by said Deed of Trust immediately due and payable. The total amount due on this obligation is the principal sum of $374,792.09, interest in the sum of $17,367.55, escrow advances of $5,418.76, other amounts due and payable in the amount of $3,957.97, for a total amount owing of $401,536.37, plus accruing interest, late charges, and other fees and costs that may be incurred or advanced. The Beneficiary anticipates and may disburse such amounts as may be required to preserve and protect the property and for real property taxes that may become due or delinquent, unless such amounts of taxes are paid by the Trustors. If such amounts are paid by the Beneficiary, the amounts or taxes will be added to the obligations secured by the Deed of Trust. Other expenses to be charged against the proceeds of this sale include Trustee fees, attorney fees, costs and expenses of the sale, and late charges, if any. Beneficiary has elected and has directed the Trustee to sell the above-described property to satisfy the obligation. The sale is a public sale and any person, including the Beneficiary, may bid at the sale. The bid price must be paid immediately upon the close of bidding by certified funds (valid money orders, certified checks or cashier’s checks). The conveyance will be made by Trustee’s Deed, without any representation or warranty, including warranty of title, express or implied, as the sale is made strictly on an as-is, where-is basis, without limitation, the sale is being made subject to all existing conditions, if any, of lead paint, mold or other environmental or health hazards. The Trustors, successor in interest to the Trustors, or any other person having an interest in the property, or any person named in Idaho Code § 45-1506, has the right, at any time prior to the Trustee’s Sale, to pay to the Beneficiary, or the successor in interest to the Beneficiary, the entire amount then due under the Deed of Trust and the obligation secured thereby (including costs and expenses actually incurred and attorney fees) other than such portion of the principal as would not then be due had no default occurred and by curing any other default complained of herein that is capable of being cured by tendering the performance required under the obligation or to cure the default, by paying all costs and expenses actually incurred in enforcing the obligation and Deed of Trust with Successor Trustee fees and attorney fees. In the event that all defaults are cured the foreclosure will be dismissed and the foreclosure sale will be canceled. The scheduled Trustee’s Sale may be postponed by public proclamation up to 30 days for any reason. If the Trustee is unable to convey title for any reason, the successful bidder’s sole and exclusive remedy shall be the return of monies paid to the Successor Trustee and the successful bidder shall have no further recourse. The above Trustors are named to comply with Idaho Code § 45-1506(4)(a). No representation is made that they are, or are not, presently responsible for this obligation. This is an attempt to collect a debt and any information obtained will be used for that purpose. Dated this 9th day of April, 2025. Brigham J. Lundberg Successor Trustee 376 East 400 South, Suite 300, Salt Lake City, UT 84111 Telephone: 801-355-2886 Office Hours: Mon.-Fri., 8AM-5PM (MST) HWM File No. ID22083 Legal#6903 AD#34894 April 16, 23, 30, & May 7, 2025 _________________________

ALL SEASON STORAGE 34292 HWY 41, OLDTOWN. In accordance with Idaho’s Lien Code, the contents of the below storage units will be offered at auction 10:00AM on 5/9/25 Last known address: C23, Micky Roedel, Household Goods, 208 W. Washington Ave, Apt. A, Newport, WA 99156, G77, E59, Jesse Wood, Household Goods, 613 s. Meadowdale Ave, Oldtown, ID 83822. Legal#6916 AD#35110 April 23, 30, 2025 _________________________

Request for Proposals The Idaho Transportation Department, Consultant Services Group, is soliciting proposals for Project Development Services for the following project: Merritt Bridge Repairs, Bonner County, Key No. 24620. Proposals are due on May 16, 2025, no later than 4:00 pm MDT. The solicitation is available for viewing and printing on the following web site: http://itd.idaho.gov/business/?target=consultant-agreements. Legal#6917 AD#35111 April 23, 30, 2025

Legal Notice 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 E200010, as set forth below. The deadline for the auction registration is Thursday, May 22, 2025, at 5:00 pm (PT). The auction will begin on Thursday, May 29, 2025, at 11:00 am (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 E200010 is for 10 years for the extraction of decorative stone with a leased premises of approximately 80 acres on the following described parcel located in Township 57 North, Range 4 West, Section 27, Boise Meridian, Bonner County, Idaho, which are more particularly described as follows: S2NW Legal#6919 AD#35124 April 30 & May 7, 14, 21, 2025 _________________________

STATE TIMBER SALE CR100494, NOSR DELIVERED PRODUCTS A public oral auction will be conducted at the Idaho Department of Lands office, 4053 Cavanaugh Bay Road, Coolin, ID 83821, at 10:00 a.m. local time, Tuesday, May 20, 2025, for an estimated 2,125 MBF of forest products to be harvested and delivered by an IDL contractor. Prior to bidding, eligible bidders must have submitted an Intent to Bid form. Also, bidders shall present a certified check or bank draft payable to Idaho Department of Lands, or a bid bond acceptable to the State, for the sum of the desired sorts of the purchaser. This is 10% of the appraised value for each of the desired sorts. The successful bidder(s’) deposit will be forfeited to the State should the bidder(s) fail to uphold the contract. The State will not accept bids from parties who are delinquent on payments on existing state contracts. Sort specifications and minimum starting bid prices per sort can be found on the timber sale website. The sale is located within Sections 19, 20, 29, & 30, Township 59N, Range 03W B.M., Bonner County, State of Idaho. Sale duration is 1 year. Interested purchasers should carefully examine the sale and make their own estimates on volume of forest products. 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. 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#6926 AD#35175 April 23, 30, & May 7, 14, 2025 _________________________

Financial Statements December 31, 2024 Pend Oreille Hospital District Pend Oreille Hospital District Table of Contents December 31, 2024 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, 2024, 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, 2024, 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, issued by the Comptroller General of the United States (Government Auditing Standards). 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, 2025, 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, 2025 Pend Oreille Hospital District Statement of Net Position and Governmental Fund Balance Sheet December 31, 2024 Pend Oreille Hospital District Statement of Activities and Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balance Year Ended December 31, 2024 Pend Oreille Hospital District Notes to Financial Statements December 31, 2024 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 August 27, 2024, 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, behavioral health, and ophthalmology 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 2024. 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, 2024 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 assets 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, 2024 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, 2024 Note 3 - Capital Assets Capital assets additions, retirements, transfers and balances for the year ended December 31, 2024, 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, 2024, was $239,562 for the clinics and the amount the District reimbursed Bonner General Hospital was $234,749 and is included in the In Support of Bonner General Hospital, Inc. line item. Supplementary Information December 31, 2024 Pend Oreille Hospital District Pend Oreille Hospital District Clinic Losses and Sublease Payments Year Ended December 31, 2024 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, 2024, 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, 2025. 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 2024-001 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, 2025 Pend Oreille Hospital District Schedule of Findings and Responses Year Ended December 31, 2024 Material Weakness 2024-001 - 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#6931 AD#35461 April 30, 2025

NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN that the Bonner County Zoning Commission will hold a public hearing at 5:30 pm on Thursday, May 22, 2025 in the Bonner County Administration Building, 1500 Highway 2, Sandpoint, Idaho, by Zoom teleconference, and YouTube Livestream to consider the following request: File S0005-24 Bahia Del Sol 2nd Addition. The applicants are requesting to plat an approximately 6.77-acre lot into 23 residential lots. The property is zoned Suburban. The project is located off Bottle Bay Road in Section 02, Township 56 North, Range 2 West, Boise-Meridian. The project proposes to be served by Mountain Springs Water Corp for water services, Southside Water & Sewer District for sewer services and Avista Utilities. The project is located within the Sagle Fire District. ** Written statements must be submitted to the planning department record no later than seven (7) days prior to the public hearing. Written statements not exceeding one standard letter sized, single spaced page may be submitted at the public hearing. Statements can be sent to the Bonner County Planning Department at 1500 Highway 2, Suite 208, Sandpoint, Idaho 83864; faxed to (866) 537-4935 or e-mailed to planning@bonnercountyid.gov Additional information is available at the planning department. Staff reports are available at the planning department or may be viewed at www.bonnercountyid.gov prior to the scheduled hearing. Any affected person as defined by Idaho Code, Title 67, Chapter 65, may present an appeal to the Board of County Commissions from any final decision by the Bonner County Zoning Commission. (Bonner County Revised Code, Section 12-262) Legal#6932 AD#35469 April 30, 2025 _________________________