On February 20, 2025, about 1640 mountain standard time, a Bell Helicopter Textron Canada 505, N118LG, was substantially damaged when it was involved in an accident near Ririe, Idaho. The pilot was fatally injured, and the passenger was seriously injured. The helicopter was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. According to the passenger, he and the pilot departed Rexburg-Madison County Airport (RXE), Rexburg, Idaho, and intended to overfly the Ririe Reservoir area to video a large herd of elk. The passenger was seated in a rear seat and secured by a harness, while the pilot occupied the front right seat. The passenger stated that neither he nor the pilot saw the power distribution lines (power lines) that spanned across the frozen lake until the helicopter was immediately in front of the power lines. The pilot attempted to “dive underneath” the power lines, however, the main rotor blades struck the power lines, and the helicopter subsequently impacted the frozen reservoir. The passenger stated that he exited unassisted, and that the engine was still running after the accident before it shut down on its own. A witness, who was located near the reservoir reported that he was watching two helicopters, a white one and a black one. He saw the black one travelling from the area near the dam [north to south]. He lost sight of the black helicopter then heard a “twang sound and a bang.” He drove his snowmobile to where he could see the black helicopter on the frozen reservoir. Examination of the accident site revealed that the helicopter came to rest on the frozen lake on a heading of about 195° magnetic at an elevation of about 5,100 ft mean sea level. All major components remained attached to the helicopter except for the main rotor blades, which were widely disbursed around the main wreckage. A set of five power distribution lines (two upper static lines, and three lower phase lines) were located about 230 ft north of the main wreckage. The power lines, known as the Swan Valley to Goshen Line, spanned the reservoir in an east to west direction and were about 160 ft above ground level. The top two static lines were equipped with orange visibility marker balls. One of the three lower phase lines was fractured and was located on the frozen reservoir. The wreckage was retained for further examination.