| HOO DOO HARVARD WATER AND SEWER DIST | HARVARD, ID | 82 | 217 | — |
| LITTLE RASCALS LEARNING CENTER | EMMETT, ID | 82 | 4 | — |
| SWAN VALLEY ELEMENTARY | IRWIN, ID | 82 | 42 | — |
| SIENNA RIDGE ESTATES | ANDERSON, ID | 81 | 19 | — |
| STONEGATE 2 SUBDIVISION | ISLAND PARK, ID | 81 | 0 | — |
| SCHNEIDERS SUBD | NORDMAN, ID | 80 | 17 | — |
| BEAVER CREEK CAMP ASSN | MOSCOW, ID | 80 | 15 | — |
| MORAVIA WATER ASSN | BONNERS FERRY, ID | 80 | 68 | — |
| BLOOMSBURG TRAILER PARK | WORLEY, ID | 80 | 18 | — |
| MORRISON ESTATES HOMEOWNER WATER ASSN | COEUR D ALENE, ID | 80 | 30 | — |
| SILVER BEACH RESORT | SPOKANE VALLEY, ID | 80 | 7 | — |
| CALDER WATER AND SEWER DISTRICT | CALDER, ID | 80 | 27 | — |
| WEIR GULCH WATER ASSN | PINEHURST, ID | 80 | 7 | — |
| CLEARWATER WATER DIST | CLEARWATER, ID | 80 | 1,066 | — |
| LOCHSA LODGE | LOLO, ID | 80 | 16 | — |
| WILDERNESS INN | KOOSKIA, ID | 80 | 22 | — |
| LENORE REST STOP ITD | LEWISTON, ID | 80 | 5 | — |
| TAMMANY ALTERNATIVE CENTER | LEWISTON, ID | 80 | 93 | — |
| TAMARACK MILLS LLC DBA EVERGREEN FORESTS | NEW MEADOWS, ID | 80 | 25 | — |
| SYNGENTA SEEDS INC | NAMPA, ID | 80 | 14 | — |
| PARADISE POINT | BOISE, ID | 80 | 88 | — |
| CAMP PERKINS LUTHERAN OUTDOOR MINISTRIES | KETCHUM, ID | 80 | 34 | — |
| MALTA SR SEMINARY | TWIN FALLS, ID | 80 | 34 | — |
| LAVA CAMPGROUND | LAVA HOT SPRINGS, ID | 80 | 0 | — |
| HILLVIEW EXTENDED STAY | AMERICAN FALLS, ID | 80 | 51 | — |
| LAKEVIEW HOMEOWNERS ASSN INC | FIRTH, ID | 80 | 65 | — |
| SHADY REST RV PARK AND CAMPGROUND | CASTAIC, ID | 80 | 71 | — |
| RIGBY AIR VILLAGE LLC | IDAHO FALLS, ID | 80 | 41 | — |
| UPS - REXBURG (IDREX) | MERIDIAN, ID | 80 | 2 | — |
| VIOLA WATER AND SEWER DIST | VIOLA, ID | 78 | 14 | — |
| WESTVIEW SHERVIK SUBD | NAMPA, ID | 78 | 60 | — |
| HOPE HOUSE (OWYHEE) | MARSING, ID | 78 | 70 | — |
| GARDEN VALLEY RANCHETTES HOMEOWNERS | GARDEN VALLEY, ID | 78 | 213 | — |
| MOUNTAIN HOME MIGRANT HEAD START | MOUNTAIN HOME, ID | 78 | 73 | — |
| USFS EASLEY CAMPGROUND | JEROME, ID | 78 | 16 | — |
| ELK CREEK ESTATES | PLAIN CITY, ID | 78 | 11 | — |
| HERN WATER SYSTEM | COEUR D ALENE, ID | 77 | 26 | — |
| PORTNEUF BEND CAMPGROUND | EVANSTON, ID | 76 | 14 | — |
| PRIEST LAKE MARINA | PRIEST LAKE, ID | 75 | 38 | — |
| USFS KALISPELL BAY BOAT LAUNCH | SANDPOINT, ID | 75 | 11 | — |
| RARA CORP | OLDTOWN, ID | 75 | 72 | — |
| PEND OREILLE SHORES RESORT HOMEOWNERS | HOPE, ID | 75 | 28 | — |
| PRIEST LAKE ELEMENTARY SCHOOL | PRIEST RIVER, ID | 75 | 49 | — |
| DRY ACRES WATER AND SEWER DIST | RATHDRUM, ID | 75 | 25 | — |
| BLACK ROCK MARINA INC | HAYDEN, ID | 75 | 53 | — |
| BLM HUCKLEBERRY CAMPGROUND | COEUR D ALENE, ID | 75 | 3 | — |
| BLM SLATE CREEK REST AREA | COTTONWOOD, ID | 75 | 12 | — |
| USFS WILDERNESS GATEWAY CAMPGROUND | KAMIAH, ID | 75 | 10 | — |
| USFS PITTSBURG LANDING CAMPGROUND | CLARKSTON, ID | 75 | 22 | — |
| TAMARACK FAMILY DINING | DEARY, ID | 75 | 55 | — |