2015Annual Report.pdf

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ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2015
A]Y]Y(IAL REPORT
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING wt5
COMPANY INFORMATION
2
3
4
5
6
7
I
9
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 Otfice (number & street)
P.O. Box (if applicable)
City
State
Zip Code
Organization (proprietor, partnership, corp.)
Towns, Counties served
ID
11 Are there any affiliated companies?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (Owner)
Vice President
Secretary
GeneralManager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
f nrn
?ta,Do
Name
NO
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 kept? A tstreetAddress 913 BltL()'L Hl'
Zip
-77
U.Tv\L uJr*u
Phone No.
Rev 3/02 Page 1
COMPANY INFORMATION (Cont.)
For the Year Ended 90 t6
16
15 ls the system operated or maintained under a
service contract?
With whom is the contract?
When does the contract expire?
What services and rates are included?
17 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 ful! explanation
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
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
NO
NO
^lNu
I
NO
Rev 3/02 Page2
REVENUE & EXPENSE DETAIL
For the Year Ended
ACCT #DESCRIPTION
1 460
2 461.1
3 461.2
4 462
5 464
6 465
7 466
B 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)
9 " DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
1'l *'*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
675 Miscellaneous
19b4".00
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
544a- o o
3',10, 0o
t000, 0 0q8.00
Aqn 00
1241o'00
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, Iine 2)
Rev 3/02 Page 3
tabLd?,00
INCOME STATEMENT
For Year Ended A0 /5
ACCT #DESCRIPTION
1
2
3
4
5
6
7
8
403
406
407
408.10
408.1 1
408.12
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
l91r 4e. a a
Ae5,00
9A 408.13 Other Taxes (list) DEQ FeeseB llohi btt*l ltlaPcr
9C
10 409.10 Federal lncomeTaxes
11 409.11 State lncome Taxes
12 410.10 Provision for Deferred lncome Tax - Federal
13 410.11 Provision for Deferred lncome Tax - State
9D
14 411
15 412
16
17 413
18 414
19
20 415
21 416
22 419
23 420
24 421
25 426
26 408.2A
27 409-20
28
29
Provision for Deferred Utility lncome Tax Credits
lnvestment Tax Credits - Utility
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 &18less 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)
ia,3q5.00
30 427.3 lnterest Exp. on Long-Term Debt
31 427.5 Other lnterest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg g, Line 2)
Rev 3/02 Page 4
ACCOUNT 101 PLANT IN SERVICE DETAIL
SUB
ACCT #
Added
During
Year
Removed
During
Year
1
2
3
4
5
o
7
8
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
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
For Year Ended &O 15
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 lnstallations
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
Beginning
of Year
Enter beginning & end of year totals on Pg 7, Line 1
Balance
End of
Year
Rev 3/02 Page 5
Name:
SUB
ACCT #
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
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
lncrease
or
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
For Year Ended ?0 /5
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 Reseruoirs & 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)
Depreciation
Rate
Yo
Balance
Beginning
of Year
Balance
End of
Year
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
BALANCE SHEET
ACCT #
For Year Ended
ASSETS
DESCRIPTION
Utility Plant in Service (From Pg 5, Line 29)
Utility Plant Leased to Others
Plant Held for Future Use
Construction Work in Progress
Utility Plant Aquisition Adjustment
Subtotal (Add Lines I - 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
110.1 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)
20/5
Balance
Beginning
ofY
Balance
End of
Year
1
2
3
4
5
6
7
8
o
10
11
12
'13
14
15
16
17
18
19
20
2',!
22
23
24
25
26
27
28
29
30
31
101
102
103
105
114
123
125
13'1
135
141
142
145
151
162
173
143
lnvestment in Subsidiaries
Other lnvestments
Total lnvestments (Add lines 14 & 15)
Cash
Short Term lnvestments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies lnventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
TotalCurrent (Add lines 17 -24less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
Rev 3/02 Page 7
Name:
BALANCE
For Year Ended
ACCT #
LIAB!LITIES & CAPITAL
DESCRIPTION
201-3 Common Stock
204-6 Preferred Stock
207-13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEarnings
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7less line 6)
221-2 Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable
232 Notes Payable
233 Accounts Payable - Associated Companies
235 CustomerDeposits(Refundable)
236.11 Accrued Other Taxes Payable
236.12 Accrued lncome Taxes Payable
236.2 Accrued Taxes - Non-Utility
237-40 Accrued Debt, lnterest & Dividends Payable
241 Misc. Current & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilities
255.1 Accumulated lnvestment Tax Credits - Utility
255.2 Accum. lnvestment Tax Credits - Non-Utility
261-5 Operating Reserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. **
281-3 Accumulated Deferred lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines I & 30)
SHEET
H15
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
1
2
3
4
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
** Only if Commission Approved
Rev 3/02 Page 8
Name:
STATEMENT OF RETAINED EARNINGS
1 Retained Earnings Balance @ Beginning of Year
2 Amount Added from Current Year lncome (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance @ End of Year
For Year Ended 20lX
CAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG.TERM DEBT
lnterest Year-end
4-(^ - rl
4\4fr-oo)
No. Shares
Par Value etc.
Rev 3/02 Page 9
Name:
SYSTEM ENGINEERING DATA
For Year Ended ilt5
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply: Type of WaterTreatment: SupplyRated (None, Chlorine Annual Source
Capacity Fluoride Production (Well, Spring,
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.
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
urized. Boosted
Rev 3/02 Page 10
Name:
(continued)
For Year Ended 2l'i5
Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power
Rated
Capacity
& Tvoe of Pumo"*
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additionalsheets if inadequate space is available on this page.
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?
lf Yes: What is current system rating?
How many times were meters read this year?
During which months?
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 costst
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
SYSTEM ENGINEERING DATA
Energy
Used
This Year
N/ft
av
0
lJ010
Rev 3/02 Page 1'1
aao
Name:
SYSTEM ENGINEERING DATA
(continued) ,
For Year Ended ,Dlb
FEET OF MAINS
ln Use
Beginning
Of Year
lnstalled
During
Year
ln Use
End of
Year
Abandoned
During
Year
Thousands of Gallons Sold
2
2A
28
2C
3
3A
3B
3C
4
5
b
7
8
Metered:
Residential
Commercial
lndustrial
Flat Rate:
Residential
Commercial
lndustrial
Private Fire Protection
Public Fire Protection
Street Sprinkling
Municipal, Other
Other Water Utilities
CUSTOMER STATISTICS
Number of Customers
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
GERTIFIGATE
State of ldaho
countv ot iFn i
WE, the undersigned
and
of the
utility, on our oath 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.
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me
FuaLtl
".'"""'" :
NOTARY PUBLIC
My commission Expires glZt ltq
:;::'""' ".
gO'lAFl)'
Rev 3/02 Page 13
gd k/excel/jnelson/anulrpts/Mrannualrpt