Legals for May, 27 2026
Bonner County Daily Bee | UPDATED 1 hour, 46 minutes AGO
NOTICE OF HEARING ON NAME CHANGE Case No. CV09-26-0719 IN THE DISTRICT COURT FOR THE FIRST JUDICIAL DISTRICT FOR THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER IN RE: LaDawn Maureen LaFore, A petition to change the name of LaDawn Maureen LaFore, 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 LaDawn Maureen Krzycki. The reason for the change in name is: Being I am no longer married, I would like to return to my birth last name and to also correct the first name on my birth certificate to LaDawn as all my historical records indicate. A hearing on the petition is scheduled for 11:00 o’clock a.m. on 6-17-26 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: April 30, 2026 CLERK OF THE DISTRICT COURT /s/Charity L. Hadley Deputy Clerk Legal#7874 AD#49235 May 6, 13, 20, 27, 2026 _________________________
NOTICE OF HEARING ON NAME CHANGE Case No. CV09-26-0739 IN THE DISTRICT COURT FOR THE FIRST JUDICIAL DISTRICT FOR THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER IN RE: Jaydn Mitchelle Aleen Palmer, A petition to change the name of Jaydn Palmer, now residing in the City of Careywood, State of Idaho, has been filed in the District Court in Bonner County, Idaho. The name will change to Jaydn Mitchelle Shockley. The reason for the change in name is: recent divorce - no longer want married name. A hearing on the petition is scheduled for 11:00 o’clock a.m. on 6-10-2026 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: May 1, 2026 CLERK OF THE DISTRICT COURT /s/Charity L Hadley Deputy Clerk Legal#7880 AD#49312 May 6, 13, 20, 27, 2026 ________________________
NOTICE TO CREDITORS Case No. CV09-25-2113 Estate of Ted Loman, Deceased Notice is hereby given that Nathan Loman has been appointed Personal Representative of the Estate of Ted Loman, deceased, in the District Court of the First Judicial District of the State of Idaho, in and for the County of Bonner. All persons having claims against the Estate are required to present their claims, with proper vouchers, to the Personal Representative at the address listed below, within four (4) months after the date of the first publication of this notice, or the claims will be forever barred. Claims must be mailed or delivered to: Nathan Loman, Personal Representative 6322 Cairn HWY Kewadin, MI 49648 DATED this 6 day of February, 2026. Nathan Loman Personal Representative Legal#7898 AD#49631 May 13, 20, 27, 2026 _________________________
STATE TIMBER SALE CR100511, LUCKY LOGGER CEDAR 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, on Tuesday, June 16, 2026 for an estimated 3,075 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 $92,247.05 which is 10% of the appraised net sale value of $922,470.50. 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 $1,095.60 per MBF and for Non-Cedar is $153.66. The sale is located within Sections 1 & 2, Township 62N, Range 4W, B.M., Bonner County, 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#7909 AD#49849 May 20, 27, & June 3, 10, 2026 _________________________
STATE TIMBER SALE CR100515, SUNDANCE TON A public oral auction will be conducted at the Idaho Department of Lands office, 4053 Cavanaugh Bay Road, Coolin, ID 83821, at 1:00 p.m. local time, on Tuesday, June 16, 2026 for an estimated 13,524 tons 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 $38,476.13 which is 10% of the appraised net sale value of $384,761.32. The average minimum bid price is $41.43 per TON. 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 sale is located within Sections 11, 12, & 13, Township 59N, Range 4W, 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 Endowment Timber Sales | Idaho Department of Lands 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#7910 AD#49850 May 20, 27, & June 3, 10, 2026 _________________________
Legal Notice The Board of Bonner County Commissioners is calling for letters of interest from persons interested in serving on the Waterways Advisory Committee. The Committee makes recommendations to the County Commissioners regarding waterways issues. There are three (3) seats available, one for the Lakes Commission, one for the Priest Lake area and surrounding water bodies, and one for the Sandpoint area and surrounding water bodies. The committee meets quarterly on the third Friday of the month at the Bonner County Administration Building. Please send a letter of interest to: Board of Bonner County Commissioners, 1500 Highway 2, Suite 308, Sandpoint, ID 83864 or to [email protected] on or before May 29, 2026 at 4:00 PM. Legal#7911 AD#49851 May 20, 27, 2026 _________________________
PUBLIC NOTICE The Board of County Commissioners is calling for letters of interest from persons in Bonner County interested in serving on the Bonner County Fair Board. Knowledge of the Fairgrounds/Fair Events, Future Forecasting/Planning for Fairs, as well as Budgeting/Budget Planning would be preferred. Please send letters to: Board of County Commissioners, 1500 Hwy 2, Suite 308, Sandpoint, ID 83864 or email to [email protected]. There is one (1) open position. Letters should be received by Friday, May 29, 2026 at 4:00 PM. For questions, please call the Bonner County Commissioners Office at 208-265-1438. Legal#7912 AD#49857 May 20, 27, 2026 _________________________
Legal Notice Bonner County Natural Resources Committee The Board of Bonner County Commissioners are calling for letters of interest from persons interested in serving on the Bonner County Natural Resources Committee to advise the Bonner County Board of Commissioners in coordinating with Federal and State governments on natural resource issues impacting Bonner County. There are SEVEN open positions available on this Committee. The Board of Commissioners are looking for residents from Bonner County. The term of commitment is two years. The committee meets quarterly on the fourth Friday at 10:00 a.m. at the Bonner County Administration Building. Please send a letter of interest to: Board of Bonner County Commissioners, 1500 Highway 2, Suite 308, Sandpoint, ID 83864. Or e-mail letter to [email protected] Letters of interest should be received no later than 4:00 p.m. on Friday, May 29, 2026. Legal#7913 AD#49858 May 20, 27, 2026 _________________________
NOTICE OF SHERIFF’S SALE Date: 06/10/2026 Time: 10:00 a.m. Place: Bonner County Sheriff’s Office Lobby 4001 N Boyer Road Sandpoint, ID 83864 Case No. CV09-25-682 Sheriff’s Case No. C26-355 IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER BLACKWOOD FINANCE GROUP, INC., an Idaho corporation. Plaintiff, vs. JOHN F. CHURCHILL and SALLY A. CHURCHILL, husband and wife; WESTERN GEOGRAPHIC INVESTMENTS, LLC, an Idaho limited liability company; and BRENT ANDERSON, Trustee of the Debra and Brent Anderson G.P. Profit-Sharing Plan and Trust, Defendants. BY VIRTUE of a Writ of Execution in my hands, issued out of the District Court of the First Judicial District, State of Idaho, in and for the County of Bonner, in the above-captioned matter, duly attested the 23rd day of February, 2026, I have levied upon all the right, title and interest of said Defendants, JOHN F. CHURCHILL and SALLY A. CHURCHILL, husband and wife, WESTERN GEOGRAPHIC INVESTMENTS, LLC, and BRENT ANDERSON, Trustee of the Debra and Brent Anderson G.P. Profit-Sharing Plan and Trust, and any other individuals having an interest, in and to the following described real property: Parcel 1: A tract of land in a portion of the South half of the Northwest Quarter (S½NW¼ ) of Section 11, Township 56 North, Range 1 West, Boise Meridian, Bonner County, Idaho, more particularly described as follows: Commencing at the Northeast corner of said S½ NW¼, the center North 1/16th corner; thence South 89°58’05° West along the North line of that parcel described in Instrument Number 849860 in the records of Bonner County, a distance of 1320.00 feet to the True Point of Beginning; thence continuing South 89°58’05” West a distance of 345.60 feet; thence South 00°01’55” East a distance of 453.75 feet; thence North 89°58’05’ East a distance of 345.60 feet to the Southwest corner of said Instrument Number 849860; thence North 00°01’55” West along the West line of said Instrument Number 849860, a distance of 453.75 feet to the True Point of Beginning. Parcel 2: A tract of land in the West half of the Northeast Quarter (W½NE¼) of Section 11, Township 56 North, Range 1 West, Boise Meridian, Bonner County, Idaho, more specifically described as follows: Beginning at the Northwest corner of said W½NE¼, which point is the 1/4 corner common to Sections 2 & 11 (an original stone); thence along the North line of said Section 11, South 89°58’30” East a distance of 359.45 feet; thence leaving said North line South 00°09’29’ East along the West line of the parcel described by Instrument No. 884570 in the records of Bonner County a distance of 1328,86 feet (1329.06 feet by field survey); thence North 89’29’40” West a distance of 372.10 feet to the center North 1/16th corner; thence North 00°23’14” East a distance of 1325.38 feet to the Point of Beginning. AND the North half of the Northwest Quarter (N½NW¼) of Section 11, Township 56 North, Range 1 West, Boise Meridian, Bonner County, Idaho. LESS the West 506.30 feet thereof. The parcels of real property are commonly known and identified as 465 Camp Bay Road, Sagle, Idaho 83860. The Sheriff, By Certificate of Sale, will transfer the right, title and interest of the Defendants in and to the real property at the time the execution was levied. The Sheriff will give possession, but does not guarantee clear title nor continued possessory right to the purchaser. NOTICE IS HEREBY GIVEN that on the 10th day of June, 2026 at the hour of 10:00 a.m., of said day at The Bonner County Sheriff’s Office Lobby, 4001 N Boyer Road Sandpoint, ID 83864, I will sell all of the right, title and interest of the said Defendants, and any other individuals having an interest in and to the above-described real property, at public auction, to the highest bidder for cash in lawful currency of the United States, to satisfy said execution and all costs. The Defendants or Redemption may redeem the property from the purchaser within one (1) year after the sale, if the real property sold consist of a tract of land of more than twenty (20) acres or within six (6) months after the sale if the real property sold consists of a tract of land of twenty (20) acres or less, on paying the purchaser the amount of the purchase with interest thereon at the rate allowed in Idaho Code § 28-22-104(a) from the date of sale to the date of redemption, together with the amount of any assessment or taxes which the purchaser may have paid thereon after the commencement of the auction and which are not included in the judgment, and interest at the rate allowed in Idaho Code § 28-22-104(a), on such amount. Given under my hand, this 13th day of May, 2026 DARYL WHEELER, Sheriff By:/s/Lacey Washburn Civil Clerk JONATHON D. HALLIN Attorney at Law 2536 E. Harrison Avenue Coeur d’Alene, Idaho 83814 Telephone: (208) 630-3781 Email: [email protected] ISB# 7253 Attorneys for Plaintiff, Blackwood Finance Group, Inc. Legal#7914 AD#49859 May 20, 27, & June 3, 2026 _________________________
NOTICE: WE MAY BE ACTING AS A DEBT COLLECTOR. THIS COMMUNICATION IS AN ATTEMPT TO COLLECT A DEBT, AND ANY INFORMATION OBTAINED WILL BE USED FOR PURPOSES OF DEBT COLLECTION. NOTICE OF TRUSTEE’S SALE On SEPTEMBER 28, 2026, at the hour of 10:00 A.M., located at the Bonner County Courthouse, 215 South First Avenue, Sandpoint, ID 83864 in Bonner County, State of Idaho. Randall Szabo, as successor trustee, will sell at public auction to the highest bidder, payable, for certified funds, or the equivalent, which is lawful money of the United States of America, all payable at the time of sale in compliance with Section 45-1506(9) Idaho Code, the following described real property, situated in Bonner County, State of Idaho, and described as follows, to-wit; THE NORTH 10 FEET OF LOT 16 AND ALL OF LOTS 17, 18, 19 AND 20, BLOCK 21, PONDERAY, ACCORDING TO THE PLAT THEREOF, RECORDED IN BOOK 1 OF PLATS, PAGE 54, RECORDS, BONNER COUNTY, IDAHO The Trustee has no knowledge of a more particular description of the above-referenced real property, but for purposes of compliance with Section 60-113 Idaho Code, the Trustee has been informed that according to the County Assessor’s office, the address of 346 Ash Street, Ponderay, ID 83852, is sometimes associated with said real property. Said 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 executed by John W. Reed and Suzanne K. Reed, Husband and Wife, as grantors to, North Idaho Title Insurance, Inc., as trustee, for the benefit and security of Mortgage Electronic Registration Systems, Inc., as beneficiary, as nominee for Mountain West Bank, its successors and assigns, recorded February 25, 2010, as Instrument No. 788374 Mortgage Records of Bonner County, Idaho. An Appointment of Successor Trustee was recorded on May 11, 2026, under Instrument No. 1061602. Said Deed of Trust was assigned on February 20, 2015, to JPMorgan Chase Bank, National Association, by an instrument recorded under Instrument No. 870541, on March 3, 2015, and was further assigned on December 17, 2020, to Carrington Mortgage Services, LLC, by an instrument recorded under Instrument No. 972483, on December 17, 2020. Said Deed of Trust was modified by Loan Modification dated August 18, 2016, and recorded on September 14, 2016, under Instrument No. 894987. THE ABOVE GRANTORS ARE NAMED TO COMPLY WITH SECTION 45-1506(4)(A), IDAHO CODE. NO REPRESENTATION IS MADE THAT THEY ARE, OR ARE NOT, PRESENTLY RESPONSIBLE FOR THE OBLIGATION. The default(s) for which this sale is to be made is the failure to pay when due, under the Deed of Trust note, the following: The monthly payments for Principal, Interest, and Escrow Due from December 1, 2025 through May 13, 2026, and all subsequent payments until the date of sale or reinstatement. These payments include interest at the current rate of 3.5000%. The current beneficiary has declared that the Grantor is in breach of the terms and conditions of the obligation secured by the deed of trust. The nature of the breach is Grantor’s failure to pay when due the monthly payments of principal, interest applicable escrow account payments from December 1, 2025, together with all subsequent payments, costs, advances, attorney’s and trustee’s fees and costs accruing until the date of sale, full satisfaction, or reinstatement of obligation. The sum owing on the obligation secured by the said trust deed consists of the principal balance of $93,675.18, together with any advances plus foreclosure fees and costs. All delinquent amounts are now due, together with accruing late charges and interest, unpaid and accruing taxes, assessments, trustee’s fees, attorney’s fees, and any amounts advanced to protect the security associated with this foreclosure. DATED: May 14, 2026 TRUSTEE By: /s/Randall Szabo, #10901 IDEA Law Group, LLC 4530 S. Eastern Ave., Ste. 10 Las Vegas, NV 89119 877-353-2146 Legal#7917 AD#49879 May 20,27 & June 3,10 2026 _________________________
STATE TIMBER SALE CR200436, LOST COUGAR 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 Thursday, June 25, 2026, for an estimated 2,685 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 $86,971.80 which is 10% of the appraised net sale value of $869,718.00. 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 $329.08 per MBF. The sale is located within Sections 4 & 5, Township 57N, 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 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#7931 AD#50114 May 27, & June 3, 10, 17, 2026 _________________________
Financial Statements December 31, 2025 Pend Oreille Hospital District Pend Oreille Hospital District Table of Contents December 31, 2025 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, 2025, 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, 2025, 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 May 11, 2026, 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. Boise, Idaho May 11, 2026 Pend Oreille Hospital District Statement of Net Position and Governmental Fund Balance Sheet December 31, 2025 Pend Oreille Hospital District Statement of Activities and Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balance Year Ended December 31, 2025 Pend Oreille Hospital District Notes to Financial Statements December 31, 2025 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 2025. 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, 2025 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, 2025 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, 2025 Note 3- Capital Assets Capital assets additions, retirements, transfers and balances for the year ended December 31, 2025, 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, 2025, was $308,857 for the clinics and the amount the District reimbursed Bonner General Hospital was $308,857 and is included in the In Support of Bonner General Hospital, Inc. line item. Supplementary Information December 31, 2025 Pend Oreille Hospital District Pend Oreille Hospital District Clinic Losses and Sublease Payments Year Ended December 31, 2025 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, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements and have issued our report thereon dated May 11, 2026. 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 2025-001 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. Boise, Idaho May 11, 2026 Pend Oreille Hospital District Schedule of Findings and Responses Year Ended December 31, 2025 Material Weakness 2025-001 - 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#7932 AD#50117 May 27, 2026
SCHOOL DISTRICT REQUEST FOR QUOTE (RFQ) School Bus Interior & Exterior Camera System — Full Fleet Replacement West Bonner County School District #83 134 Main Street Priest River, ID 83856 (208) 448-4439 Issue Date: May 18, 2026 RFQ Title: School Bus Camera System Replacement — Interior & Exterior Full Fleet Quote Due Date: June 11, 2026 no later than 3:30pm _________________________ 1. PURPOSE West Bonner County School District #83 is requesting quotes from qualified vendors to provide, install, and support a complete replacement of school bus camera systems for the district fleet. The current systems are outdated and non-functional, creating significant safety and operational concerns. The district seeks a reliable, modern solution that improves student safety, driver visibility, incident documentation, and operational accountability. _________________________ 2. SCOPE OF WORK The selected vendor shall provide a fully integrated school bus video surveillance system including interior and exterior coverage for the entire district fleet. Minimum Requirements: A. Interior Camera System • Full interior coverage of passenger seating areas • Driver compartment view • High-definition recording (minimum 1080p) • Low-light / night visibility capability • Wide-angle lenses to capture full bus interior B. Exterior Camera System • Front-facing camera (road view) • Rear-facing camera (traffic and loading zone view) • Side-mounted cameras covering loading/unloading zones (both sides) • Optional 360-degree surround view system preferred C. Recording & Storage • Digital video recording system with secure storage • Minimum 30 days of storage (or district-approved capacity) • Event-triggered recording capability (hard braking, door activation, etc.) • Secure data retrieval system for investigations and incident review D. Access & Software • Secure cloud-based or local server access • User-level permissions for administration and transportation staff • Ability to quickly search, download, and export footage • Mobile and desktop access preferred E. Hardware & Installation • All cameras, DVR/NVR systems, wiring, mounts, and hardware included • Professional installation on all district buses • Weather-resistant and vibration-resistant equipment suitable for school bus environments • Clean integration with existing bus electrical systems without compromising safety F. Training & Support • Staff training for Transportation Department personnel • System user manuals and documentation • Ongoing technical support and warranty coverage (minimum 3 years preferred) _________________________ 3. FLEET INFORMATION • The district requests pricing based on full fleet installation. Estimated number of buses: [Insert Fleet Size] • Mix of route, activity, and spare buses • Installation to be scheduled in coordination with Transportation Department _________________________ 4. VENDOR QUALIFICATIONS Vendors must: • Be experienced in school bus camera/security systems • Provide references from at least two (2) school districts or transportation agencies • Demonstrate ability to service and support systems in Idaho or surrounding regions • Carry appropriate licensing, insurance, and certifications for installation work _________________________ 5. QUOTE REQUIREMENTS All quotes must include: • Itemized pricing (hardware, installation, software, licensing, training) • Per-bus cost breakdown and total fleet cost • Warranty details • Annual maintenance or subscription costs (if applicable) • Estimated installation timeline • Support response times _________________________ 6. EVALUATION CRITERIA Quotes will be evaluated based on: • Total cost and long-term value • System quality and reliability • Ease of use and software functionality • Warranty and support offerings • Installation timeline • Experience with school transportation systems _________________________ 7. SUBMISSION INSTRUCTIONS Submit sealed bids in persons to WBCSD District Office Located at 134 Main Street, Priest River, Idaho 83856 West Bonner County School District #83 134 Main Street Priest River, ID 83856 _________________________ 8. DEADLINE All quotes must be received no later than: June 11, 2026 no later than 3:30pm Late submissions may not be considered. _________________________ 9. RIGHT TO REJECT The District reserves the right to reject any or all quotes, waive informalities, and select the proposal that is in the best interest of the district. Questions Contact Charity Hlnshaw Operation Coordinator/ Transportation Supervisor [email protected] 208-290-2011 208-448-0172 Legal#7933 AD#50121 May 27, & June 3, 2026 _________________________
WEST BONNER COUNTY SCHOOL DISTRICT #83 Administrative Office 134 Main Street, Priest River, ID 83856 (208)448-4439 • www.sd83.org REQUEST FOR QUOTE (RFQ) Priest River Elementary Partial Roof Replacement Date Issued: May 21, 2026 West Bonner County School District #83 (WBCSD) is accepting sealed bids for a Partial Roof Replacement project at Priest River Elementary located in Priest River, Idaho. Project Location Priest River Elementary West Bonner County School District #83 Priest River, Idaho Scope of Work The scope of work includes, but is not limited to: • Removal and replacement of designated roofing sections • Installation of metal roofing • Replacement of plywood sheathing as needed • Installation of ice and water barrier • Installation of custom metal eave trim • Cleanup and disposal of all project-related debris The selected contractor shall provide all labor, materials, equipment, supervision, permits, and transportation necessary to complete the project. Contractor Qualifications Contractors submitting proposals shall demonstrate: • Significant experience with commercial roofing systems • Experience with metal roofing installation and repair •Ability to complete projects in compliance with local and state building codes • Knowledge of OSHA safety standards and practices • Experience working directly with insurance claims and processes preferred Insurance Requirements The contractor shall procure and maintain insurance coverage for the duration of the project against claims for injuries to persons or damages to property arising out of performance of the work by the contractor, employees, agents, representatives, or subcontractors. Required minimum insurance coverage includes: • Commercial General Liability: $1 combined single limit per occurrence • General Aggregate Liability: $2,000,000 • Workers’ Compensation insurance as required by the State of Idaho • Employers’ Liability coverage with limits of not less than $1 per accident All insurance policies shall: • Name West Bonner County School District #83, its officials, employees, agents, and volunteers as additional insureds • Be issued by insurers authorized to conduct business in the State of Idaho • Remain active throughout the duration of the contract • Provide thirty (30) days written notice prior to cancellation or reduction in coverage Certificates of insurance and endorsements must be provided to WBCSD prior to the commencement of work. Permits and Compliance The contractor shall be responsible for securing and paying for all permits, fees, certifications, inspections, and approvals required to complete the project in accordance with federal, state, and local regulations. The selected contractor shall ensure the project remains fully compliant with all applicable building and safety codes. Safety Requirements Public safety shall be maintained at all times throughout the project. Contractors shall: • Maintain safe work areas • Properly store materials and equipment • Utilize signage, caution tape, and physical barriers as needed • Follow all applicable OSHA safety requirements • Ensure worker and public safety throughout the duration of the project WBCSD reserves the right to stop work if unsafe conditions or practices are observed until corrective actions are completed. Bid Submission Delivery Method: All bids must be submitted in person to the WBCSD District Office located at 134 Main Street, Priest River, Idaho 83856 no later than 3:30 PM PST on Thursday, June 11, 2026. Bid Selection Contractor selection will be based on: • Total project cost • Contractor qualifications and experience • Ability to meet project requirements and timelines • Overall best interest of West Bonner County School District #83 WBCSD reserves the right to accept or reject any or all bids and to waive any informalities if deemed in the best interest of the District. Board Review Bids may be presented to the WBCSD Board of Trustees during a regularly scheduled board meeting. All interested parties are welcome to attend. Questions and Site Visits For questions or to arrange a site visit, please contact: Charity Hinshaw Operations Coordinator [email protected] (208) 290-2011 (208) 448-0172 Legal#7934 AD#50127 May 27, & June 3, 2026 _________________________
SUMMARY OF ORDINANCE NO. 643 AN ORDINANCE OF THE CITY OF PRIEST RIVER, BONNER COUNTY, IDAHO, PROVIDING FOR AUTHORITY, PROVIDING FOR AN AMENDMENT OF THE OFFICIAL ZONING MAP OF THE CITY OF PRIEST RIVER; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. SECTION 1: Authority – This section cites the ordinance authority within state statute. SECTION 2: Amending the Official Zoning Map of Priest River The Official Zoning Map of the City of Priest River, Bonner County, Idaho was amended to a Commercial (C) designation to encompass all of the following described lands: Lot 4 in block 2, Second Addition to Priest River, Idaho according to the plat thereof, recorded in Book 2 of plats, Page 4, records of Bonner County. RPR00070020040A; 897 State Highway 57, Priest River ID 83856 SECTION 3: Severability – this section establishes the severability parameters of the ordinance. SECTION 4: Effective Date – this section establishes the effective date of the ordinance. THE FULL TEXT OF THIS ORDINANCE IS AVAILABLE IN THE CITY CLERK’S OFFICE AT CITY HALL, 552 HIGH STREET, PRIEST RIVER, IDAHO AND IS IN FULL FORCE AND EFFECT UPON THE PUBLICATION OF THIS SUMMARY. /s/LAUREL THOMAS, CITY CLERK Legal#7935 AD#50131 May 27, 2026 _________________________
SUMMARY OF ORDINANCE NO. 644 AN ORDINANCE OF THE CITY OF PRIEST RIVER, IDAHO, AMENDING CHAPTER 3 OF TITLE 4 OF THE REVISED AND AMENDED MUNICIPAL CODE OF THE CITY OF PRIEST RIVER; PROVIDING FOR THE USE OF FIREWORKS DURING SPECIFIED TIMEFRAMES AND WITH THE APPROPRIATE PERMITS, AND PROVIDING FOR AMENDED PENALTIES FOR PROHIBITED USES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR PUBLICATION AND EFFECTIVE DATE OF THIS ORDINANCE. SECTION 1: Amending Priest River City Code, Chapter 3 4-3-4: COMPLIANCE REQUIRED: The amendment allows nonaerial common fireworks, as defined by Idaho Code, to be sold and used during specific dates and times. It also allows the use of fireworks on publicly owned property after securing the appropriate permits. 4-3-6: GENERAL PROHIBITIONS: (New Section) The amendment adds a new section for general prohibitions regarding fireworks. 4-3-7: VIOLATIONS AND PENALTIES: The amendment allows for the issuance of civil assessments at the prosecuting attorney’s discretion. SECTION 2: Severability – this section establishes the severability parameters of the ordinance. SECTION 3: Effective Date – this section establishes the effective date of the ordinance. SECTION 4: Adoption of Ordinance – Repeals any provision of the Priest River City Code found to be inconsistent. THE FULL TEXT OF THIS ORDINANCE IS AVAILABLE IN THE CITY CLERK’S OFFICE AT CITY HALL, 552 HIGH STREET, PRIEST RIVER, IDAHO AND IS IN FULL FORCE AND EFFECT UPON THE PUBLICATION OF THIS SUMMARY. /s/LAUREL THOMAS, CITY CLERK Legal#7936 AD#50135 May 27, 2026 _________________________