2003Annual Report.pdf

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ADDRESS
TO THE
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
YEAR ENDED IO-3i-O3
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 10/31/03
1 Give full name of utility
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Office (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.
10 Towns, Counties served
COMPANY INFORMATION
SPIRIT LAKE EAST WATER COMPANY
4/1/82
IDAHO
15807 E. INDIANA
SPOKANE
WASHINGTON
99216
CORP
SPIRIT LAKE EAST AND TREEPORT DEVELOPMENTS
KOOTENAI AND BONNER COUNTY
11 Are there any affiliated companies? HANSON INDUSTRIES, INC.
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact Information
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 additions/deletions madeto the service area during the year?
If 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?Street Address 15807 E. INDIANA AVE.City SPOKANEState WASHINGTONZip 99216
Rev 3/02
Name Phone No.
RAYMOND A. HANSON 509-922-5252
DENNIS A. HANSON 509-922-5252
ROXANN MIDDLETON 509-922-5252
JIM KRUGER 509-922-5252
ROXANN MIDDLETON 509-922-5252
Page 1
NAME:SPIRIT LAKE EAST WATER COMPANY
COMPANY INFORMATION (ConI.)
For the Year Ended 10/31/03
15 Is the system operated or maintained under a
service contract?
16 If yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
17 Is water purchased for resale through the system?
18 If 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
Idaho Division of Environmental Quality?
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements?
If 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?
If yes, attach full explanation
and an updated system map
Rev 3/02 Page 2
Gallons/CCF $Amount
1 TO2
4TO5
NONE
NONE
Beginning of Service
NAME:
ACCT #
SPIRIT LAKE EAST WATER COMPANY
REVENUE & EXPENSE DETAIL
For the Year Ended 10/31/03
DESCRIPTION
400 REVENUES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, Industrial
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
. DEQ Fees Billed separately to customers
10 .. Hookup or Connection Fees Collected
11 ...Commission Approved Surcharges Collected
401 OPERATING EXPENSES
12 601.6 Labor - Operation & Maintenance
13 601.Labor - Customer Accounts
14 601.Labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 Chemicals
20 620.6 Materials & Supplies - Operation & Maint.
21 620.8 Materials & Supplies - Administrative & General
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense
27 656-59 Insurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
460
461.
461.
462
464
465
466
400
Rev 3/02 Page 3
44975
7800
52775
Booked to Acct #
7800 Booked to Acct #
Booked to Acct #
5920
3600
27275
21776
367
271
59296
Name:
ACCT #
SPIRIT LAKE EAST WATER COMPANY
INCOME STATEMENT
For Year Ended 10~1ro3
DESCRIPTION
403
406
407
6 408.
7 408.
8 408.
9A 408.
17 413
18 414
30 427.
31 427.
409.
409.
410.
410.
411
412
415
416
419
420
421
426
408.
409-
Rev 3/02
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
Payroll Taxes
Other Taxes (list)
59296
1129
130
DEQ Fees
Federal Income Taxes
State Income Taxes
Provision for Deferred Income Tax - Federal
Provision for Deferred Income Tax - State
Provision for Deferred Utility Income Tax Credit~
Investment Tax Credits - Utility
Total Expenses from operations before interest (add lines 2-15)
Income From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating Income (Add lines 1 , 17 & 18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
Allowance for Funds used During Construction
Miscellaneous Non-Utility Income
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
Income Taxes, Non-Utility Operations
Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, & 27)
Gross Income (add lines 19 & 28)
Interest Exp. on Long-Term Debt
Other Interest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
Page 4
52775
60585
7810
7810
7810
Name: )PIRIT LAKE EAST WATER COMPANY
ACCOUNT 101 PLANT IN SERVICE DETAILFor Year Ended 10/31/03
SUB
ACCT #
Balance
Beginning
of Year
Added
During
YearDESCRIPTION
Removed
During
Year
Balance
End of
Year
301 Organization
302 Franchises and Consents
303 Land & Land Rights
304 Structures and Improvements 8405 8405
305 Collecting & Impounding Reservoirs 77073 77073
306 Lake, River & Other Intakes
307 Wells 30132 30132
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 51700 51700
320 Purification Systems 796 796
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories 512537 512537
333 Services 71097 71097
334 Meters and Meter Installations 13918 13918
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 625 625
341 Transportation Equipment 5001 5001
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property 22451 22451
TOTAL PLANT IN SERVICE 793738 793738
(Add lines 1 - 28)Enter beginning & end of year totals on Pg 7, Line
Rev 3/02 Page 5
Name:SPIRIT LAKE EAST WATER COMPANY
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAILFor Year Ended 10/31/03
SUB
Depreciation
Rate
Balance
End of
IncreaseBalance
Beginning
ACCT #DESCRIPTION of Year Year (Decrease)
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTALS (Add Lines 1 - 25)SL20 YEARS 723687 723687
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
Name:SPIRIT LAKE EAST WATER COMPANY
BALANCE SHEET
For Year Ended 10/31/03
ASSETS Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)793737 793737
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.Accumulated Depreciation (From Pg 6, Line 26)723687 723687
108.Accum. Depr. - Utility Plant Lease to Others
108.Accum. Depr. - Property Held for Future Use
110.Accum. Amort. - Utility Plant in Service
110.Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)70050 70050
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash
135 Short Term Investments
141 Accts/Notes Receivable - Customers 7546 7966 420
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies Inventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & Investigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)77596 78016 420
Rev 3/02 Page 7