2013Annual Report.pdf

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AIYT{(TAL REPORT
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TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
NAME
LAWRENCE SQUIRES
GREGORY B JOHNSON
MAYFIELD SPRINGS WATER CO
PO BOX 344
MERIDIAN ID 83680
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YEAR ENDED 2013
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FoR THE YEAR ENDING Deeewrbez Ao , zo B
COMPANY INFORMATION
2
3
4
5
6
7
8
I
10
Give full name of utility
Telephone Area Code (
E-mailaddress
Date of Organization
Organized under the laws of the state of
Address of Principal Office (number & street)
P.O. Box (if applicable)
City
State
Zip Code
Orga n ization (proprietor, partnersh ip, corp. )
Towns, Counties served
l?to S.lJpt(< File+q(o
(.o.8"* 244
r&o,.tdJ'g-, , to
Name Phone No.
r0
11 Are there any affiliated companies?rtla
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any
to the service area during the year?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's books and records
Street Address
City
State
zip
,aD?*
lrlnko
Rev 3/02 Page 1
COMPANY INFORMATION (Cont.)
For the Year Ended
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract expire?
What services and rates are included? qtst%,* 'lv\g;L"-fur/or^Lr-'? n{rlrrf0JlLb,l..
r..l o17 ls water purchased for resale through the system?
18 lf yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
zip
Water Purchased
19 Has any system(s) been disapproved by the
ldaho Division of Environmental Quality?
lf yes, attach full exptanation
20 Has the ldaho Division of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary - fuil*A
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
Gallons/CCF $Amount
ilo
^lo
o
gvg
N,
Rev 3/02 Page2
REVENUE & EXPENSE DETAIL
ACCT #
For the Year Ended
DESCRIPTION
1
2
3
4
5
6
7
8
460
461.1
461.2
462
464
465
466
400
4OO REVENUES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, lndustrial
Fire Protection Revenue
Other Water Sales Revenue
lrrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
I * DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
401 OPERATING EXPENSES
601 .1-6 Labor - Operation & Maintenance
601.7 Labor - Customer Accounts
601.8 Labor - Administrative & General
603 Salaries, Officers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
615-16 Purchased Power & Fuel for Power
618 Chemicals
620.1-6 Materials & Supplies - Operation & Maint.
620.7-8 Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
64142 Rentals - Property & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp, (Other except taxes)
670 Bad Debt Expense
9U,5+q
Lo.12o
qb, ffiq
Booked to Acct #
Booked to Acct #
Booked to Acct #
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
4 ,Tqs
tto 51+
-.-T----
a, ooo
l\b
675 Miscelaneous 1.tL3
Total Operating Expenses (Add tines 12 - 32, also enter on pg;H" A 7513t
Rev 3/02
l
INCOME STATEMENT
ForYearEnded Dece,wt*r 3( 2A t3
ACCT #DESCRIPTION
1
2
3
4
5
6
7
8
9A
9B
9C
9D
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Revenue (From Page 3, line 8)
Operating Expenses (From Page 3, line 33)
Depreciation Expense
Amortization, Utility Plant Aquisition Adj.
Amortization Exp. - Other
Regulatory Fees (PUC)
Property Taxes
PayrollTaxes
Other Taxes (list)
4b,84q
403
406
407
408.10
408.1 1
408.12
408.13
t.+tZ
DEQ Fees
413
4',t4
4',t5
416
419
420
421
426
408.20
409-20
409.10 Federal lncome Taxes
409.11 State lncome Taxes
410.10 Provision for Deferred lncome Tax - Federal
4'10.11 Provision for Deferred lncome Tax - State
411 Provision for Deferred Utility lncome Tax Credits
412 lnvestment Tax Credits - Utility
2o
Total Expenses from operations before interest (add lines 2-15)
lncome From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating lncome (Add lines 1, 17 &18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
lnterest & Dividend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility lncome
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21 ,25,26, &27)
Gross lncome (add lines 19 & 28)
427.3 lnterest Exp. on Long-Term Debt
427.5 Other lnterest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
50.? lt
3t@
3tP
( "t+to)ta ,a{ }
3,4q
Rev 3/02 Page 4
ACGOUNT 101 PLANT IN SERVICE DETAIL
I
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
SUB
ACCT #
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter Installations
Hydrants
Backfl ow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1-28\
Balance
End of
Year
000
.}1S
$51y,bfz
beginning & end year totals on Pg 7, Line 1
$ 12,8o2
Rev 3/02 Page 5
AGCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended
SUB
ACCT #
Depreciation
Rate
o/o
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Decrease
oo1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 -25)
+
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
BALANCE SHEET
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
108.2 Accum. Depr. - Utility Plant Lease to Others
108.3 Accum. Depr. - Property Held for Future Use
1'10.1 Accum. Amort. - Utility Plant in Service
110.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
123 lnvestment in Subsidiaries
125 Other lnvestments
Total lnvestments (Add lines 14 & 15)
131 Cash
135 Short Term lnvestments
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies lnventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
'143 Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)
1Bl Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
TotalAssets (Add lines't3, 16 & 26 - 30)
Foryear Ended Nrr.",.,la"-3 f . 2or 3
Balance
Beginning
of Year
88o
3tr>
Lq
Rev 3/02 PageT
BALANCE SHEET
For Year Ended
ACCT #
LIABILITIES & CAPITAL
DESCRIPTION
Common Stock
Preferred Stock
Miscellaneous Capital Accounts
Appropriated Retained Earnings
Unappropriated Retained Earnings
Reacquired Capital Stock
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum. lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. **
Accumulated Deferred lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
Balance
Beginning
of Year
DO
tt4 1$>
8q2
$q
L.( t.l€
Balance
End of
Year
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
201-3
204-6
207-13
214
215
216
218
221-2
223
224
231
232
233
235
236.11
236.12
236.2
237-40
241
251
252
253
255.1
255.2
261-5
271
272
281-3
(zt r{+i
{ztq+r
1}q+l
1s
(oo.66P
lK? zzt
* Only if Gommission Approved
Rev 3/02 Page 8
STATEMENT OF RETAINED EARNINGS
Retained Earnings Balance @ Beginning of Year
Amount Added from Current Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance @ End of Year
CAPITAL STOCK DETAIL
No. Shares
Descriotion (Class. Par Value etc.)
DETAIL OF LONG.TERM DEBT
<L{,.t{,8so>( z t .Ll+3)
<z=t!.:2})
No. Shares Dividends
lnterest
Accrued
7,':-?4
lnterest
Rate
Year-end
Balance
Rev 3/02 Page 9
SYSTEM ENGINEERING DATA
For Year enoeo DaaeldhoL 3 (
* zo 14
Provide an updated system map if significant changes have been made to the system during the year.
Rated
Capacity
Type of WaterTreatment: Supply
(None, Chlorine Annual SourceFluoride Production (Well, Spring,
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
urized. Boosted
3 System Storage:
or Location
Total
Capacity
000's
Gal.
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Usable
Capacity
000's
Gal.
Rev 3/02 Page 10
SYSTEM ENGINEERING DATA
(continued)
Horse
Power
*z
.l* r
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
For Year Ended ilqear,.J"r-ru. 3l , ZOt 3
Pump information for ALL system pumps, including wells and boosters.
Rated
Capacity
lf Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
lf customers are metered, what was the total amount sold in peak month?
Was your system designed to supply fire flows?
!f Yes: What is current system rating?
c'l
Discharge
Pressure
Energy
Used
This Year
q S bU.{ rrrrcr
\ q 4st mq
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-3+
37
rr.) o
How many times were meters read this year?
During which months?
lu
10
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
11
Rev 3/02 Page 1 1
No yrprr,,n o@
SYSTEM ENGINEERING DATA
For Year Ended
FEET OF MAINS
ln Use
Beginning
Of Year
lnstalled
During
Year
ln Use
End of
Year
2 Metered:
2A Residential
28 Commercial
2C lndustrial
3 Flat Rate:
3A Residential
38 Commercial
3C lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other W
8 Other Water Utilities
CUSTOMER STATISTICS
* tr^s+1*'
471'l+
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
nw'rtbe/( t
h{Qcfu-d
CERTIFIGATE
State of ldaho
countv ot AJ.9-
WE, the undersigned
of the
utility, on our dath do severally say that the foregoing report has been prepared under our direction,
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth, to the best of our
knowledge, information and belief.
Subscribed and Sworn to Before Me
tnis-Lk&ay of \r,r,,r^rt- , 2ol4' ---N;, rQ-Trrr-
-
NOTARY PUBLIC
r"tas
-- (!1.'-Ata
"a:4'arrf
in Charge of Accounts)
Rev 3/02 Page 13
gdk/excel/.inelson/anulrpts^/vtrannualrpt
ST]MMARY OF RULES AI\ID REGT]LATIONS
OF TTTE IDAHO PUBLIC UTILITIES COMMISSION
GOVERNING CUSTOMER RELATIONS OF
NATURAL GAS, ELECTRIC AND WATER PUBLIC UTILITIES
This document is a sunmary of the Idatro Public Utilities Commission's Rules and Regulations
regarding customer service. It is intended to help you understand your rights as an Idaho Springs
Water Company, Inc. customer and will better acquaint you with some of our operating
procedues- Should you need firther information please contact the Commission or the
Company via the contact information below:
Idaho Public Utilities Commission Idaho Springs Water Company, [nc.
P.O. Box 83720 P.O. Box 344
Boise,Idaho 83720-0074 Meridian,Idaho 83642(208)-334-0300 (208)-888-9946,extension 100
A utility may terminate service to a customer without hisftrer permission after adequate notice for
the following reasons:
l) Failure to pay an undisputed past due bill, or written or electronic payment drawn
on an account with insufiicient funds.2) Failure to make security deposit where it is required.3) Failure to abide by terms of a payment arrangement.4) Customer or applicant misrepresented their identity for the purpose of obtaining
utility service.5) Customer or applicant denied or prevented the utility's access to the meter.6) Willful waste of service through improper equipment or otherwise.7) Customer or applicant is a minor not competent to contract as defined by ldaho
Code.8) Customer or applicant owes money on an existing or previous account.
A utility may deny or terminate service without prior notice to the customer or applicant and
without his/trer permission for one or more of the following reasons:
1) A situation exists that is immediately dangerous to life, physical safety or
property.
2) The utility is ordered to terminate service by any court, the Commission or other
duly authorized public authority.3) The service is obtained, diverted or used without the authoriz.ation or knowledge
of the utility.4) The utility has attempted to notifr the customer of termination, but has been
unable to make contact.
NOTIFICATION
1) A billing may be considered past due fifteen (15) days after the billing date. A
written notice of termination must be mailed at least seven (7) days before the
proposed termination date.2) At least twenty-four (24) hours before the service is terminated, another attempt
shall be made to contact the customer in person or by telephone.3) If service is not terminated within twenty-one (21) calendar days after the
proposed termination date, another seven (7) day and twenty-four (2a) hour notice
is required.4) No additional notice is required if upon receipt of a termination notice the
customer makes a payment arrangement and fails to keep it or tenders a written or
electronic payment drawn on an account with insuffrcient funds.
WHEN TERMIINATION NOT ALLOWEI)
The past due billing is less than $50 or two (2) months of service, whichever is
less.
15s trnpaid billing is for service to another customer.
The unpaid bill results for the purchase of non-utility goods or services.
Terminations are not allowed on weekends or legal holidays.
MEDICAL EMERGENCY
1) If the customer or a member of the customer's family is seriously ill or has a
medical emergency, the utility will pos@one termination of service for ttrirty (30)
days if a written certificate signed by a licensed physician or public health offrcial
is received.
An informal or formal complaint concerning the termination may be filed directly with the
utility. If the customer is dissatisfied with the proposed resolution of the complaint, they may
contact the Idaho Public Utilities Commission, P. O. Box 83720, Boise,ID 83720-0074. Toll
free l-800-432-0369 or on the web site: www.puc.state.id.us.
A complete set of customer Rules and Regulations are on file with the Idatro Public Utilities
Commission and on the website.
1)
2)
3)
4)