203774 Pursuant to Section 43-324, Idaho Code, there is attached hereto a Financial Statement showing the assets, liabilities, and equity of the Lewiston Orchards Irrigation District at the end of its last two fiscal years which closed on June 30, 2025 and 2024. Those wishing to see a more detailed report of the District's financial condition may examine the audit report for such fiscal year, as prepared by Presnell Gage, PLLC, at the District Office at 1520 Powers Avenue, Lewiston, Idaho, between the hours of 8:00 am and 4:30 pm, on any business day excluding a public holiday. Board of Directors Lewiston Orchards Irrigation District By: /s/ Robert Clark, Treasurer LEWISTON ORCHARDS IRRIGATION DISTRICT STATEMENTS OF NET POSITION June 30, 2025 and 2024 ASSETS AND DEFERRED OUTFLOWS 2024 2025 CURRENT ASSETS Cash $659,950 $566,820 Operating fund investments 1,890,248 1,598,044 Designated investments 2,770,612 2,856,441 Water sales receivable 209,472 210,561 Irrigation assessments receivable 120,851 136,748 Other receivables 198,248 100,392 Unbilled water revenue 409,000 419,000 Supplies on hand 1,044,348 1,186,509 Prepaid expenses 2,734 2,734 Total current assets 7,305,463 7,077,249 CAPITAL ASSETS 24,613,772 24,981,350 RESTRICTED INVESTMENTS 12,000 12,000 OTHER ASSETS 27,873 28,967 TOTAL ASSETS 31,959,107 32,099,565 DEFERRED OUTFLOWS OF RESOURCES 786,998 484,911 LIABILITIES CURRENT LIABILITIES Accounts payable 228,761 342,678 Accrued taxes and expenses 27,118 30,057 Accrued wages and benefits 310,428 306,741 Unearned revenue 0 Total current liabilities 566,307 679,476 LONG TERM DEBT Net pension liability 1,601,185 1,356,474 Total liabilities 2,167,492 2,035,950 DEFERRED INFLOWS OF RESOURCES 0 24,622 NET POSITION Invested in capital assets, net of related debt 24,613,772 24,981,350 Restricted for contracts 12,000 12,000 Unrestricted 5,952,842 5,530,554 TOTAL NET POSITION $30,578,613 $30,523,904