20231227Direct T. Trulock.PDF

61730.0002.15983121.7
Ronald L. Williams, ISB No. 3034
Brandon Helgeson, ISB No. 11615
HAWLEY TROXELL ENNIS & HAWLEY LLP
877 W. Main Street, Suite 200
P.O. Box 1617
Boise, ID 83701-1617
Telephone: [phone]
Facsimile: 208.954.5253
Email: [e-mail]
[e-mail]
Attorneys For Schweitzer Water Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

APPLICATION OF SCHWEITZER WATER
COMPANY FOR APPROVAL OF
ACQUISITION OF THE ASSETS OF RESORT
WATER CO. INC. AND FOR THE ISSUANCE
OF A CERTIFICATE OF PUBLIC
CONVENIENCE AND NECESSITY
Case No. _______________

DIRECT TESTIMONY OF TOM TRULOCK FOR
SCHWEITZER WATER COMPANY
December 27, 2023

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T. TRULOCK, Di
SCHWEITZER WATER COMPANY
61730.0002.15983121.7
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Q. Please state your name and title.
A. My name is Tom Trulock. and I am the former President of Resort Water Co., Inc.. I am
now the Vice President for Schweitzer Water Company (“Schweitzer Water” or the
“Company”).
Q. What is the purpose of your testimony?
A. I offer my testimony in order to describe the current operations of Schweitzer Water,
including a description of the current water utility systems and the future plan of operations.
Q. Please describe the Company’s operations in relation to Schweitzer Mountain
Resort.
A. As Ms. Brownlie explains in her testimony, Schweitzer Water, dba Mountain Utility
Company, is a wholly owned subsidiary of Alterra Mountain Company. Alterra owns and
operates Schweitzer Mountain Resort, with much of the surrounding development property
around the resort remaining under ownership of the Seller of the resort. Schweitzer Water
operates two water supply and distribution systems providing potable drinking water to the resort
and surrounding development.
Q. Do you have maps of the service area of Schweitzer Water and other water utilities
serving in Schweitzer Basin.
A. Yes. Schweitzer Water (then known as Husky Water Company) purchased the assets of
Resort Water which technically consisted of two separate water systems, the Resort System and
the Ridge System. In addition, there are two other water companies also serving in the
Schweitzer Basin; Schweitzer Basin Water Company, and Spires Water Company. Attached as
Exhibit No. 0006 are three maps, with page 1 of Exhibit No. 0006 showing all four water
companies or systems operating in the Schweitzer area: Resort Water, the Ridge System,

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T. TRULOCK, Di
SCHWEITZER WATER COMPANY
61730.0002.15983121.7
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Schweitzer Basin Water and Spires Water. Page 2 of the Exhibit shows greater mapping
granularity regarding the Resort Water System and page three shows a similar level of detail for
the Ridge System. Exhibit No. 0007 are the legal descriptions for the former Resort System and
the Ridge System.
Q. Is Schweitzer Water in the process of developing a new facilities plan?
A. Yes. Schweitzer Water is in the process of developing a new, detailed facilities plan
providing up to date detail of its service territory. The new facilities plan is expected to be
completed later this year or early 2024. The facilities plan will include a survey and lidar
mapping of infrastructure, which will provide granular detail of the Schweitzer Water system.
The facilities study will be documented electronically and provide awareness into existing
maintenance needs and inform infrastructure requirements associated with future development
plans.
Q. Will Schweitzer Water supplement its application with the new facilities plan, once
completed?
A. Yes.
Q. Please describe in more detail the current Schweitzer Water system that consists of
the former Resort Water system and the Ridge System.
A. The Resort System operates under CPCN No. 445 issued by the Commission on June 16,
and has 770 total ERUs, with 538 ERUs currently active, 89 inactive committed, and 143
available. The Ridge System has 118 total ERUs with 28 active, 60 inactive committed, and 30
available. However, the Ridge System is technically not operating under its originally issued
CPCN No. 518, issued by the Commission to Acme Water Works, Inc. on February 18, 2015.
Schweitzer Mountain Company, Seller to Alterra, acquired to Ridge System and related real

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T. TRULOCK, Di
SCHWEITZER WATER COMPANY
61730.0002.15983121.7
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property in a federal tax sale in 2016 and quiet title action completed in late 2017. As a result,
the Ridge System has been operated by Resort Water since January 1, 2018.
Attached as Exhibit No. 0008 are high level depictions of each of the Resort System and
Ridge System, including the locations of lines.
Q. Since there are two separate water systems, do they charge differing rates for their
customers?
A. Yes. Schweitzer Water bills all former Resort Water and Ridge System customers a fixed
dollars-per-month charge for each ERU. For the Resort System, the fixed charge is $44.80 per
ERU per month, or $537.44 per year. For the Ridge System, the fixed charge is $29.25 per ERU
per month, or $351.00 per year. The fixed rate design avoids revenue volatility associated with
the resort community, which may have variable usage over a year with many customer units
having seasonal or low occupancy rates. The rates for the Resort System were established in
2005 in Case No. RES-W-04-01, which established both the CPCN and the currently effective
tariff for the Resort System on file with the Commission. The rates for the Ridge System were
established in Case No. AWW-W-13-01. While the rates and a partial CPCN were approved in
that case, a formal tariff is not on file with the Commission.
Q. Please discuss the revised Tariff for Schweitzer Water.
A. Exhibit 0002, attached to the Application in this case, shows the proposed revised Tariff
in redline format for Schweitzer Water. Exhibit 0002 is the existing tariff sheets on file with the
Commission for Resort Water with only two changes. First, is a change of name from Resort
Water Co. to Schweitzer Water Company. The second change is a new Schedule 6 that is the
tariff rate sheet for the Ridge System, as previously approved as the rates for Acme Water.
I would ask that new Schweitzer Water Company Tariff be approved by the Commission.

PAGE 4 OF 7
T. TRULOCK, Di
SCHWEITZER WATER COMPANY
61730.0002.15983121.7
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Q. What is the current financial situation for Schweitzer Water?
A. Attached as Exhibit 0009 are the monthly general ledger financial statements for Resort
Water for 2021 and 2022. As can be seen, the Resort Water is currently operating at a net
operating loss and will require ongoing financial support to continue providing quality water
services. The specific rate base values of the fixed assets that are being transferred in the
Transaction are detailed in Exhibit No. 0010, which was used to calculate the purchase price for
the Resort Water assets.
Q. What will your role be at Schweitzer Water following the Transaction?
A. I am currently the Vice President of Schweitzer Water. I am also the Vice President of
Schweitzer Utility Company LLC, which is the wastewater company responsible for the resort’s
wastewater treatment system. I served for 18 years in similar capacities before the purchase of
the Schweitzer Resort by Alterra.
Q. Will other employees of Resort Water remain as well?
A. Little has changed since Schweitzer Water acquired Resort Water, aside from new
corporate management and greater access to capital for the water system improvements. Major
employees and contractors associated with Resort Water remain in their current roles and operate
the business as usual. Relatedly, Robert Lesniewski, the Operations Supervisor and the current
licensed water system operator for Resort Water, will continue to serve as Operations
Supervisor and the licensed water system operator for the water systems. Robert Lesniewski
holds license numbers DWT2 – 21755 and DWD2 – 22079, and his business address is: 165
Village Lane, Suite A, Sandpoint, ID 83864.
Q. With the change in ownership, will there be any changes to the location of records,
billing to customers, or offering of responses to customer emergencies?

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SCHWEITZER WATER COMPANY
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A. Yes. Physical records, such as accounting, financial and customer records will remain at
the local office of Schweitzer Water, which is the former office of Resort Water, located at 165
Village Lane, Suite A, Sandpoint, Idaho 83864. That office is also the same office where
customers may make general requests of Schweitzer Water or otherwise communicate with
Schweitzer Water. Schweitzer Water will continue to provide 24-hour response to repairs or
water quality issues. Financial and accounting operations moved to Alterra Mountain Company’s
Denver office, located at 3501 Wazee St., Ste 400, Denver, CO 80216-3787, so accounts payable
and accounts receivable operations, including bill pay are provided by the Shared Services team
of Alterra Mountain Company as Schweitzer Water’s parent. Customers can call the Schweitzer
Water’s office phone number, 208-255-3045 / 208-255-3046, and the call will be forwarded to
an answering service after hours or whenever the line is not able to be answered during office
hours. Alternatively, customers may also e-mail [e-mail] or submit a
“Report Trouble” form online with Schweitzer Water at Schweitzer’s website at:
https://www.schweitzer.com/schweitzer-life/schweitzer-utility-company/.
Q. How will the Transaction improve the quality of water services being provided to
customers?
A. As a part of the sale Alterra has committed to fund ongoing capital and operating expense
programs necessary to improve and expand the water services provided to customers. Given
heightened growth and new development in the Schweitzer Water service area, significant
capital projects will be required to meet system demands. Since 2019, the Schweitzer Water
service area has grown rapidly, with five to fifteen new housing starts per year, along with new
condominium developments. For example, approximately 26 new units are expected in 2024 at
the Five Needles at White Pine and approximately 35 new units are expected at the Ascent condo

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SCHWEITZER WATER COMPANY
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project next year. To serve this new customer, growth Schweitzer Water is undertaking a new
facilities plan to better understand the system requirements of this new demand. In addition,
Schweitzer Water is actively exploring new sources of water supply. In the summer of 2022, for
example, a new well was drilled, which Schweitzer Water is in the process of bringing online.
Schweitzer Water is also undertaking efforts to improve existing well no. 6 by drilling down 100
addition feet to get a more stable and improved source of water supply. Expansion efforts are
under way at the upper reservoir to improve the building and the associated water storage
available from the site. Finally, next year Schweitzer Water plans to install back up generation
capable of powering the entire water system in the case of an emergency. Resort Water had
limited ability to self-fund these capital investments absent the financial support from, and
transfer of ownership to, Alterra.
Q. Please describe the potential for adding new customers, and describe any
constraints to serving them?
A. As noted, the community is experiencing strong development. With this new
development securing water supply is the biggest constraint for adding new customers. As noted
above, Schweitzer Water is in the process of drilling a new well and expanding existing well to
keep up with demand. Schweitzer Water is also planning to expand its storage capability to keep
up with fire flow demands.
Q. Is Schweitzer Water proposing to change customer rates as a part of the purchase?
A. No. Schweitzer Water is not proposing any rate changes and will continue to charge
customers of the two water systems the existing rates for the respective systems.
Q. Have customers been notified of the proposed sale to Alterra?

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SCHWEITZER WATER COMPANY
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A. No. However, concurrent with this filing or soon thereafter once a case number has been
assigned, Resort Water has provided or will provide a letter to each customer of notifying them
of the Transaction. A copy of that letter is shown as Exhibit No. 0003 attached to the
Application in this case. Schweitzer Water will also publish a notice to customers in the local
newspaper regarding the Transaction.
Q. Does this conclude your testimony?
A. Yes.

EXHIBIT
0006

Maps Showing
Competing Water
Systems

C ARDURRA GROUP, INC. THIS INSTRUMENT IS THE PROPERTY OF ARDURRA. ANY REPRODUCTION, REUSE OR MODIFICATION OF THIS INSTRUMENT OR ITS CONTENTS WITHOUT SPECIFIC WRITTEN PERMISSION OF ARDURRA IS STRICTLY PROHIBITED
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T. Trulock, Wchweitzer Water
P. 1 of 3
C ARDURRA GROUP, INC. THIS INSTRUMENT IS THE PROPERTY OF ARDURRA. ANY REPRODUCTION, REUSE OR MODIFICATION OF THIS INSTRUMENT OR ITS CONTENTS WITHOUT SPECIFIC WRITTEN PERMISSION OF ARDURRA IS STRICTLY PROHIBITED
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T. Trulock, Wchweitzer Water
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Exhibit No. 0006
T. Trulock, Wchweitzer Water
P. 3 of 3

EXHIBIT
0007

Legal Descriptions of
Resort and Ridge Systems

EXHIBIT A-1
Ridge Water System Lots
PARCEL 110 (RP004060110200A)
Lot 20 in Block 11 of Schweitzer Village, according to the plat thereof, recorded in Book 3 of Plats, Page
64, records of Bonner County, Idaho.
PARCEL 111 (RP004060110210A)
Lot 21 in Block 11 of Schweitzer Village, according to the plat thereof, recorded in Book 3 of Plats, Page
64, records of Bonner County, Idaho.
PARCEL 112 (RP004060110220A)
Lot 22 in Block 11 of Schweitzer Village, according to the plat thereof, recorded in Book 3 of Plats, Page
64, records of Bonner County, Idaho.
PARCEL 113 (RP004060110230A)
Lot 23 in Block 11 of Schweitzer Village, according to the plat thereof, recorded in Book 3 of Plats, Page
64, records of Bonner County, Idaho.
PARCEL 114 (RP004060110240A)
Lot 24 in Block 11 of Schweitzer Village, according to the plat thereof, recorded in Book 3 of Plats, Page
64, records of Bonner County, Idaho.
PARCEL 183 (RP58N02W292090A)
That portion of the Northeast quarter of Section 29, Township 58 North, Range 2 West, Boise Meridian,
Bonner County, Idaho, more particularly described as follows:
Beginning at the most Westerly corner of Lot 23, Block 11 of Schweitzer Village, according to the plat
thereof, recorded in Book 3 of Plats, Page 64, records of Bonner County, Idaho;
Thence South 23°34'55" West, a distance of 259.236 feet;
Thence South 31°52'25" East, a distance of 820.878 feet;
Thence South 70°00’00” East, a distance of 481.271 feet to the most Westerly corner of Lot 39 of said
Block 11, a distance of 562.80 feet;
Thence continuing along said Block 11, North 31°52'25" West, a distance of 742.33 feet;
Thence North 58°34'26' West, 50.00 feet to the true point of beginning;
The easement areas being a portion of said parcels as generally depicted on attached EXHIBIT A-2.
Exhibit No. 0007
T. Trulock, Schweitzer Water
P. 1 of 2
Resort Water
PARCEL 176 (RP58N02W204211A, RP58N02W204391A, RP58N02W204794A AND
RP58N02W205416A)
The South half of the Northwest quarter, AND the North half of the Southwest quarter, all in Section 20,
Township 58 North, Range 2 West, Boise Meridian, Bonner County, Idaho;
EXCEPTING therefrom any portion lying within the platted subdivisions;
ALSO EXCEPTING therefrom a part of the West half in Section 20, Township 58 North, Range 2 West,
Boise Meridian, Bonner County, Idaho, adjacent to Lot 2, Block 4 in Crystal Springs Subdivision
according to the plat thereof, recorded in Book 4 of Plats, Page 37, records of Bonner County, Idaho,
more fully described as follows:
Beginning at the Northwest corner of said Lot 2, Block 4;
Thence North 79°45'02" East, 225.00 feet along the Northerly boundary of said Lot 2, Block4 to a rebar,
30 inches long, 5/8" in diameter, with a plastic cap marked LS 832, the point of beginning;
Thence continuing North 79°45'02" East , 86.75 feet along the Northerly boundary of said Lot 2, Block 4
to a rebar, 30 inches long, 5/8" in diameter, with a plastic cap marked LS 832;
Thence North 33°00'00" West, 33.5 feet to a rebar, 30 inches long, 5/8" in diameter, with a plastic cap
marked LS 832;
Thence South 57°00'00" West, 80.00 feet to the point of beginning;
ALSO EXCEPTING therefrom a tract of land described as follows:
Beginning at the East 1/16 corner of the Northwest quarter of said Section 20, said point being the true
point of beginning;
Thence South a distance of 75 feet;
Thence West a distance of 100 feet;
Thence North a distance of 75 feet;
Thence East a distance of 100 feet to the true point of beginning;
ALSO EXCEPTING therefrom the West half of the Northeast quarter of the Southwest quarter of the
Northwest quarter, AND the West half of the Southwest quarter of the Northwest quarter, AND the West
half of the Northwest quarter of the Southwest quarter, AND the South half of the Southeast quarter of the
Northwest quarter of the Northwest quarter of the Southwest quarter, all in Section 20, Township 58
North, Range 2 West, Boise Meridian, Bonner County, Idaho;
ALSO EXCEPTING therefrom the South half of the South half of the Northeast quarter of the Southwest
quarter, lying South of Crystal Springs Block D, according to the Plat thereof, recorded in Book 4 of Plats,
Page 116, records of Bonner County, Idaho, and Crystal Springs Block E, according to the Plat thereof,
recorded in Book 4 of Plats, Page 193, records of Bonner County, Idaho.
PARCEL 142 (RP0450200C0020A)
Block C-2 of Schweitzer Mountain Community, an Expandable Planned unit Development; Blocks B, C-1,
C-2, F, G-3, I and L-7, according to the Plat thereof, recorded in Book 5 of Plats, Page 141, records of
Bonner County, Idaho.
Exhibit No. 0007
T. Trulock, Schweitzer Water
P. 2 of 2

EXHIBIT
0008

"High Level" Maps
That Show Water
Lines

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Exhibit No. 0008
T. Trulock, Schweitzer Water
P. 2 of 2

EXHIBIT
0009

Financial Statements
for Resort Water

1:09:01 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$31,435.89 ($31,435.89)$204,384.81$0.00 $0.00 $8,984.19
$0.00 $0.00 $2,018,910.60$6,653.64 ($6,653.64)($1,268,155.65)
$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)
$16,358.20 ($16,358.20)($146,755.81)$0.00 $8,736.22 $93,992.43
$0.00 $499.41 $7,134.37$0.00 $296.57 $3,393.44
$0.00 $1,250.76 $10,657.52$0.00 $225.81 $1,546.01
$0.00 $2,814.25 $11,157.53$0.00 $84.16 $2,310.75$0.00 $27,849.45 $42,055.78$0.00 $0.00 $279.26$7,068.80 ($7,068.80)($42,758.40)$0.00 $0.00 $640.93$0.00 $227.66 $1,355.87$0.00 $0.00 $94.20$0.00 $270.46 $3,910.64$0.00 $150.00 $2,919.80$0.00 $158.00 $870.00$0.00 $0.00 $156.85$0.00 $0.00 $80.56
$0.00 $0.00 $710.00$0.00 $2,945.84 $3,513.07
$0.00 $0.00 $694.01$0.00 $4.77 $71.30
$0.00 $91.14 $1,257.42$0.00 $103.09 $515.03
$0.00 $5.00 ($66.50)$0.00 $337.60 $5,287.33
$0.00 $2,502.50 $6,596.58$0.00 $0.00 $186.24
$0.00 $567.00 $5,103.00$0.00 $575.00 $4,025.00$0.00 $0.00 $1,150.00$0.00 $0.00 $1,918.09$0.00 $0.00 $3,830.00$0.00 $6,653.64 $59,882.76$0.00 $0.00 ($400.00)$936.00 ($936.00)($7,956.00)$0.00 $2,496.07 $25,615.94$0.00 $143.31 $1,939.97$0.00 $84.74 $928.39$0.00 $357.36 $2,730.96$0.00 $5.29 $157.65
Credit Net Change Ending Balance$0.00 $1,919.58 $6,342.95
$0.00 $0.00 $410.44$0.00 $0.00 $69.24$0.00 $0.00 $214.89$0.00 $317.81 $1,524.17$0.00 $0.00 $94.09$0.00 $231.97 $1,998.03$0.00 $0.00 $150.00$0.00 $0.00 $20.14$0.00 $300.00 $900.00$0.00 $0.00 $216.76$0.00 $4.77 $70.55$0.00 $38.76 $338.45
$0.00 $103.08 $461.66$0.00 $5.00 $5.00
$0.00 $96.46 $595.89$0.00 $0.00 $4,065.00
$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$62,452.53 $0.00 $0.00Grand Totals:70 $62,452.53
34.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
Accounts
Beginning B
Debit
34.735.65500.0000 Professional Fees $499.43 $96.4634.735.65540.0000 Professional Fees Other $4,065.00 $0.00
34.735.65300.0000 Bank Service Charges $358.58 $103.0834.735.65400.0000 Office Space Rent $0.00 $5.00
34.735.65160.0000 Postage & Telegrams $65.78 $4.7734.735.65180.0000 Telephone $299.69 $38.76
34.735.65105.0000 Contract Labor $600.00 $300.0034.735.65150.0000 Office Supplies $216.76 $0.00
34.735.62650.0000 Monitoring $150.00 $0.0034.735.64305.0000 401k Employer Contribion $20.14 $0.00
34.735.62620.0000 Utility Marking $94.09 $0.0034.735.62630.0000 Fuel Costs Ops $1,766.06 $231.97
34.735.61800.0000 Uniforms $214.89 $0.0034.735.62010.0000 Electricity $1,206.36 $317.81
34.735.60880.0000 Operating Maintenance $410.44 $0.0034.735.60881.0000 Tools & Supplies $69.24 $0.00
Inactive Account Description B Debit34.735.60182.0000 Vehicle Maintenance $4,423.37 $1,919.58
User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.56465.0000 SM Insurance $2,373.60 $357.3634.735.60010.0000 Operating Supplies $152.36 $5.29
34.735.55985.0000 SM Workers Comp $843.65 $84.74
System
:
3/25/2023 1:09:01 PM HISTORICAL TRIAL Page: 2
34.735.55050.0000 Salaries & Wages $23,119.87 $2,496.0734.735.55965.0000 SM Payroll Taxes $1,796.66 $143.31
34.735.40807.0000 SM Contract Work ($400.00)$0.0034.735.48020.0000 SM Usage Fees ($7,020.00)$0.00
34.730.73010.0000 Insurance $3,830.00 $0.0034.730.75100.0000 Depreciation Expense $53,229.12 $6,653.64
34.730.72300.0000 Income Taxes $1,150.00 $0.0034.730.72500.0000 Misc. Taxes & Licenses $1,918.09 $0.00
34.730.70100.0000 Management Fees $4,536.00 $567.0034.730.72100.0000 Real Estate Taxes $3,450.00 $575.00
34.730.65540.0000 Professional Fees Other $4,094.08 $2,502.5034.730.68200.0000 Fuel Cost $186.24 $0.00
34.730.65400.0000 Office Space Rent ($71.50)$5.0034.730.65500.0000 Professional Fees $4,949.73 $337.60
34.730.65180.0000 Telephone $1,166.28 $91.1434.730.65300.0000 Bank Service Charges $411.94 $103.09
34.730.65150.0000 Office Supplies $694.01 $0.0034.730.65160.0000 Postage & Telegrams $66.53 $4.77
34.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $567.23 $2,945.84
34.730.64300.0000 Employee Relations $156.85 $0.0034.730.64305.0000 401k Employer $80.56 $0.00
34.730.62650.0000 Monitoring $2,769.80 $150.0034.730.64100.0000 Dues & Subscriptions $712.00 $158.00
34.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $3,640.18 $270.46
34.730.61800.0000 Uniforms $640.93 $0.0034.730.62010.0000 Electricity $1,128.21 $227.66
34.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($35,689.60)$0.00
34.730.60875.0000 Chemicals $2,226.59 $84.1634.730.60880.0000 Operating Maintenance $14,206.33 $27,849.45
34.730.60010.0000 Operating Supplies $1,320.20 $225.81
34.730.60182.0000 Vehicle Maintenance $8,343.28 $2,814.25
34.730.55985.0000 SM Workers Comp $3,096.87 $296.57
34.730.56465.0000 SM Insurance $9,406.76 $1,250.76
34.730.55050.0000 Salaries & Wages $85,256.21 $8,736.22
34.730.55965.0000 SM Payroll Taxes $6,634.96 $499.41
34.001.34000.0000 Retained Earnings ($40,362.54)$0.00
34.730.48020.0000 SM Usage Fees ($130,397.61)$0.00
34.001.17010.0000 Schweitzer Accum ($1,261,502.01)$0.00
34.001.30110.0000 Common - Non Voting ($433,926.46)$0.00
34.001.16035.0000 Autos & Trucks $8,984.19 $0.00
34.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.11827.0000 Accts Rec/Pay Schw ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw $235,820.70 $0.00
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.00
Inactive Account Description B Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
System
:
3/25/2023 HISTORICAL TRIAL Page: 1
User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From:
To:
1/1/2022
1/31/2022
First
Last
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 1 of 24
1:11:07 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58$0.00 $0.00 ($655,075.12)
$0.00 $0.00 ($1,897.07)$4,299.61 $3,729.08 $208,113.89$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60$6,653.64 ($6,653.64)($1,274,809.29)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,358.20 ($16,358.20)($163,114.01)$0.00 $7,835.34 $101,827.77$0.00 $921.91 $8,056.28$0.00 $269.69 $3,663.13
$0.00 $1,286.16 $11,943.68$0.00 $347.64 $1,893.65$94.22 ($94.22)$11,063.31$0.00 $250.87 $2,561.62$0.00 $858.99 $42,914.77$0.00 $0.00 $279.26$7,068.80 ($7,068.80)($49,827.20)$0.00 $91.86 $732.79$0.00 $201.75 $1,557.62$0.00 $0.00 $94.20$0.00 $219.33 $4,129.97
$0.00 $125.00 $3,044.80$0.00 $0.00 $870.00$0.00 $0.00 $156.85$0.00 $0.00 $80.56$0.00 $289.73 $999.73$0.00 $0.00 $3,513.07$0.00 $0.00 $694.01$0.00 $3.89 $75.19$0.00 $0.00 $1,257.42$0.00 $48.16 $563.19$0.00 $5.00 ($61.50)
$0.00 $207.71 $5,495.04$0.00 $427.50 $7,024.08$0.00 $0.00 $186.24$0.00 $567.00 $5,670.00$0.00 $575.00 $4,600.00$0.00 $0.00 $1,150.00$0.00 $0.00 $1,918.09$0.00 $960.00 $4,790.00$0.00 $6,653.64 $66,536.40$0.00 $0.00 ($400.00)$965.25 ($965.25)($8,921.25)
$0.00 $2,238.67 $27,854.61$0.00 $263.40 $2,203.37$0.00 $77.04 $1,005.43$0.00 $367.48 $3,098.44$0.00 $7.41 $165.06
Credit Net Change Ending Balance$0.00 $0.00 $6,342.95
$0.00 $0.00 $410.44$0.00 $0.00 $69.24$0.00 $91.87 $306.76$0.00 $345.36 $1,869.53$0.00 $0.00 $94.09$0.00 $193.48 $2,191.51
$0.00 $0.00 $150.00$0.00 $0.00 $20.14$0.00 $100.00 $1,000.00$0.00 $0.00 $216.76$0.00 $3.89 $74.44$0.00 $0.00 $338.45$0.00 $48.16 $509.82$0.00 $5.00 $10.00$0.00 $59.35 $655.24$0.00 $1,463.75 $5,528.75$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$35,439.72 $0.00 $0.00Grand Totals:70
$0 00
$35,439.72
34.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
Accounts
Beginning Bal
Debit
34.735.65500.0000 Professional Fees $595.89 $59.3534.735.65540.0000 Professional Fees Other $4,065.00 $1,463.75
34.735.65300.0000 Bank Service Charges $461.66 $48.1634.735.65400.0000 Office Space Rent $5.00 $5.00
34.735.65160.0000 Postage & Telegrams $70.55 $3.8934.735.65180.0000 Telephone $338.45 $0.00
34.735.65105.0000 Contract Labor $900.00 $100.0034.735.65150.0000 Office Supplies $216.76 $0.00
34.735.62650.0000 Monitoring $150.00 $0.0034.735.64305.0000 401k Employer Contribion $20.14 $0.00
34.735.62620.0000 Utility Marking $94.09 $0.0034.735.62630.0000 Fuel Costs Ops $1,998.03 $193.48
34.735.61800.0000 Uniforms $214.89 $91.8734.735.62010.0000 Electricity $1,524.17 $345.36
34.735.60880.0000 Operating Maintenance $410.44 $0.0034.735.60881.0000 Tools & Supplies $69.24 $0.00
Inactive Account Description Beginning Balance Debit34.735.60182.0000 Vehicle Maintenance $6,342.95 $0.00
User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.56465.0000 SM Insurance $2,730.96 $367.4834.735.60010.0000 Operating Supplies $157.65 $7.41
34.735.55985.0000 SM Workers Comp $928.39 $77.04
System
:
3/25/2023 1:11:07 PM HISTORICAL TRIAL BALANCE Page: 2
34.735.55050.0000 Salaries & Wages $25,615.94 $2,238.6734.735.55965.0000 SM Payroll Taxes $1,939.97 $263.40
34.735.40807.0000 SM Contract Work ($400.00)$0.0034.735.48020.0000 SM Usage Fees ($7,956.00)$0.00
34.730.73010.0000 Insurance $3,830.00 $960.0034.730.75100.0000 Depreciation Expense $59,882.76 $6,653.64
34.730.72300.0000 Income Taxes $1,150.00 $0.0034.730.72500.0000 Misc. Taxes & Licenses $1,918.09 $0.00
34.730.70100.0000 Management Fees $5,103.00 $567.0034.730.72100.0000 Real Estate Taxes $4,025.00 $575.00
34.730.65540.0000 Professional Fees Other $6,596.58 $427.5034.730.68200.0000 Fuel Cost $186.24 $0.00
34.730.65400.0000 Office Space Rent ($66.50)$5.00
34.730.65500.0000 Professional Fees $5,287.33 $207.71
34.730.65180.0000 Telephone $1,257.42 $0.0034.730.65300.0000 Bank Service Charges $515.03 $48.16
34.730.65150.0000 Office Supplies $694.01 $0.0034.730.65160.0000 Postage & Telegrams $71.30 $3.89
34.730.64700.0000 Training $710.00 $289.7334.730.65105.0000 Contract Labor $3,513.07 $0.00
34.730.64300.0000 Employee Relations $156.85 $0.0034.730.64305.0000 401k Employer Contribion $80.56 $0.00
34.730.62650.0000 Monitoring $2,919.80 $125.0034.730.64100.0000 Dues & Subscriptions $870.00 $0.00
34.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $3,910.64 $219.33
34.730.61800.0000 Uniforms $640.93 $91.8634.730.62010.0000 Electricity $1,355.87 $201.75
34.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($42,758.40)$0.00
34.730.60875.0000 Chemicals $2,310.75 $250.8734.730.60880.0000 Operating Maintenance $42,055.78 $858.99
34.730.60010.0000 Operating Supplies $1,546.01 $347.6434.730.60182.0000 Vehicle Maintenance $11,157.53 $0.00
34.730.55985.0000 SM Workers Comp $3,393.44 $269.69
34.730.56465.0000 SM Insurance $10,657.52 $1,286.16
34.730.55050.0000 Salaries & Wages $93,992.43 $7,835.3434.730.55965.0000 SM Payroll Taxes $7,134.37 $921.91
34.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($146,755.81)$0.00
34.001.17010.0000 Schweitzer Accum ($1,268,155.65)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.00
34.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.11827.0000 Accts Rec/Pay Schw Mtn ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw $204,384.81 $8,028.69
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.00
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
System
:
3/25/2023 HISTORICAL TRIAL BALANCE Page: 1
User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From:
To:
2/1/2022 2/28/2022
First
Last
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 2 of 24
1:12:50 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$3,822.61 $3,149.71 $211,263.60$0.00 $0.00 $8,984.19
$0.00 $0.00 $2,018,910.60$6,653.64 ($6,653.64)($1,281,462.93)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,358.20 ($16,358.20)($179,472.21)
$0.00 $9,308.27 $111,136.04$0.00 $778.41 $8,834.69$0.00 $318.81 $3,981.94$0.00 $1,246.71 $13,190.39$0.00 $230.04 $2,123.69$0.00 $1,792.22 $12,855.53$0.00 $180.07 $2,741.69
$0.00 $350.00 $43,264.77$0.00 $0.00 $279.26$10,294.40 ($10,294.40)($60,121.60)$0.00 $84.87 $817.66$0.00 $308.77 $1,866.39
$0.00 $0.00 $94.20$0.00 $159.56 $4,289.53$0.00 $100.00 $3,144.80$0.00 $0.00 $870.00$0.00 $84.97 $241.82$0.00 $0.00 $80.56$0.00 $0.00 $999.73
$0.00 $0.00 $3,513.07$0.00 $0.00 $694.01$0.00 $0.00 $75.19$0.00 $264.47 $1,521.89$0.00 $40.09 $603.28
$0.00 $5.00 ($56.50)$0.00 $760.80 $6,255.84$0.00 $2,025.00 $9,049.08$0.00 $0.00 $186.24$0.00 $567.00 $6,237.00$0.00 $575.00 $5,175.00$0.00 $0.00 $1,150.00
$0.00 $20.22 $1,938.31$0.00 $480.00 $5,270.00$0.00 $6,653.64 $73,190.04$1,200.00 ($1,200.00)($1,600.00)$965.25 ($965.25)($9,886.50)$0.00 $2,473.91 $30,328.52$0.00 $206.44 $2,409.81$0.00 $84.74 $1,090.17$0.00 $336.95 $3,435.39$0.00 $9.23 $174.29
Credit Net Change Ending Balance$0.00 $0.00 $6,342.95
$0.00 $0.00 $410.44$0.00 $0.00 $69.24$0.00 $0.00 $306.76$0.00 $348.04 $2,217.57
$0.00 $0.00 $94.09$0.00 $159.56 $2,351.07$0.00 $25.00 $175.00$0.00 $0.00 $20.14$0.00 $0.00 $1,000.00$0.00 $0.00 $216.76$0.00 $0.00 $74.44
$0.00 $97.32 $435.77$0.00 $40.09 $549.91$0.00 $5.00 $15.00$0.00 $64.08 $719.32$0.00 $2,137.50 $7,666.25
$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$39,294.10 $0.00 $0.00Grand Totals:70
$
$39,294.10
34.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
Accounts
Beginning B
Debit
34.735.65500.0000 Professional Fees $655.24 $64.0834.735.65540.0000 Professional Fees Other $5,528.75 $2,137.50
34.735.65300.0000 Bank Service Charges $509.82 $40.0934.735.65400.0000 Office Space Rent $10.00 $5.00
34.735.65160.0000 Postage & Telegrams $74.44 $0.00
34.735.65180.0000 Telephone $338.45 $97.32
34.735.65105.0000 Contract Labor $1,000.00 $0.0034.735.65150.0000 Office Supplies $216.76 $0.00
34.735.62650.0000 Monitoring $150.00 $25.0034.735.64305.0000 401k Employer Contribion $20.14 $0.00
34.735.62620.0000 Utility Marking $94.09 $0.0034.735.62630.0000 Fuel Costs Ops $2,191.51 $159.56
34.735.61800.0000 Uniforms $306.76 $0.0034.735.62010.0000 Electricity $1,869.53 $348.04
34.735.60880.0000 Operating Maintenance $410.44 $0.0034.735.60881.0000 Tools & Supplies $69.24 $0.00
Inactive Account Description Debit34.735.60182.0000 Vehicle Maintenance $6,342.95 $0.00
User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.56465.0000 SM Insurance $3,098.44 $336.9534.735.60010.0000 Operating Supplies $165.06 $9.23
34.735.55985.0000 SM Workers Comp $1,005.43 $84.74
System
:
3/25/2023 1:12:50 PM HISTORICAL TRIAL Page: 2
34.735.55050.0000 Salaries & Wages $27,854.61 $2,473.9134.735.55965.0000 SM Payroll Taxes $2,203.37 $206.44
34.735.40807.0000 SM Contract Work ($400.00)$0.0034.735.48020.0000 SM Usage Fees ($8,921.25)$0.00
34.730.73010.0000 Insurance $4,790.00 $480.0034.730.75100.0000 Depreciation Expense $66,536.40 $6,653.64
34.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $1,918.09 $20.22
34.730.70100.0000 Management Fees $5,670.00 $567.0034.730.72100.0000 Real Estate Taxes $4,600.00 $575.00
34.730.65540.0000 Professional Fees Other $7,024.08 $2,025.0034.730.68200.0000 Fuel Cost $186.24 $0.00
34.730.65400.0000 Office Space Rent ($61.50)$5.0034.730.65500.0000 Professional Fees $5,495.04 $760.80
34.730.65180.0000 Telephone $1,257.42 $264.4734.730.65300.0000 Bank Service Charges $563.19 $40.09
34.730.65150.0000 Office Supplies $694.01 $0.0034.730.65160.0000 Postage & Telegrams $75.19 $0.00
34.730.64700.0000 Training $999.73 $0.00
34.730.65105.0000 Contract Labor $3,513.07 $0.00
34.730.64300.0000 Employee Relations $156.85 $84.9734.730.64305.0000 401k Employer $80.56 $0.00
34.730.62650.0000 Monitoring $3,044.80 $100.0034.730.64100.0000 Dues & Subscriptions $870.00 $0.00
34.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $4,129.97 $159.56
34.730.61800.0000 Uniforms $732.79 $84.8734.730.62010.0000 Electricity $1,557.62 $308.77
34.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($49,827.20)$0.00
34.730.60875.0000 Chemicals $2,561.62 $180.07
34.730.60880.0000 Operating Maintenance $42,914.77 $350.00
34.730.60010.0000 Operating Supplies $1,893.65 $230.0434.730.60182.0000 Vehicle Maintenance $11,063.31 $1,792.22
34.730.55985.0000 SM Workers Comp $3,663.13 $318.8134.730.56465.0000 SM Insurance $11,943.68 $1,246.71
34.730.55050.0000 Salaries & Wages $101,827.77 $9,308.2734.730.55965.0000 SM Payroll Taxes $8,056.28 $778.41
34.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($163,114.01)$0.00
34.001.17010.0000 Schweitzer Accum ($1,274,809.29)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.00
34.001.16035.0000 Autos & Trucks $8,984.19 $0.00
34.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.11827.0000 Accts Rec/Pay Schw Mtn ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw $208,113.89 $6,972.32
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.00
Inactive Account Description Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
System
:
3/25/2023 HISTORICAL TRIAL Page: 1
User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From:
To:
3/1/2022
3/31/2022
First
Last
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 3 of 24
1:14:15 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$51,814.97 ($49,918.63)$161,344.97$0.00 $0.00 $8,984.19
$0.00 $16,090.12 $2,035,000.72$7,136.12 ($7,136.12)($1,288,599.05)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$2,350.00 ($2,350.00)($2,350.00)
$16,670.40 ($16,670.40)($196,142.61)$0.00 $10,745.80 $121,881.84$948.17 ($948.17)($948.17)$0.00 $24,435.39 $24,435.39$0.00 $2,804.06 $11,638.75$0.00 $1,196.76 $5,178.70$0.00 $1,461.80 $14,652.19
$0.00 $136.72 $2,260.41$0.00 $992.22 $13,847.75$0.00 $0.00 $2,741.69$0.00 $3,103.01 $46,367.78$0.00 $522.96 $802.22
$5,993.60 ($5,993.60)($66,115.20)$0.07 ($0.07)$817.59$0.00 $173.89 $2,040.28$0.00 $0.00 $94.20$0.00 $378.15 $4,667.68$419.90 ($419.90)$2,724.90$0.00 $0.00 $870.00
$0.00 $128.31 $370.13$0.00 $557.89 $638.45$0.00 $0.00 $999.73$0.00 $260.42 $3,773.49$0.00 $72.74 $766.75
$0.00 $47.94 $123.13$0.00 $77.58 $1,599.47$0.00 $45.68 $648.96$0.00 $5.00 ($51.50)$0.00 $208.33 $6,464.17$0.00 $1,106.25 $10,155.33$0.00 $47.76 $47.76
$0.00 $0.00 $186.24$0.00 $567.00 $6,804.00$0.00 $575.00 $5,750.00$0.00 $0.00 $1,150.00$0.00 $50.73 $1,989.04$0.00 $5,243.45 $10,513.45$0.00 $7,136.12 $80,326.16$0.00 $400.00 ($1,200.00)$965.25 ($965.25)($10,851.75)$0.00 $2,867.93 $33,196.45
Credit Net Change Ending Balance$948.17 ($948.17)($948.17)
$0.00 $232.35 $2,642.16$0.00 $109.33 $1,199.50$0.00 $394.30 $3,829.69$0.00 $108.92 $283.21
$0.00 $606.27 $6,949.22$0.00 $1,232.64 $1,643.08$0.00 $0.00 $69.24$0.00 $0.00 $306.76$0.00 $331.18 $2,548.75$0.00 $0.00 $94.09$0.00 $157.64 $2,508.71
$0.00 $0.00 $175.00$0.00 $0.00 $20.14$0.00 $318.75 $1,318.75$0.00 $0.00 $216.76$0.00 $47.94 $122.38
$0.00 $77.50 $513.27$0.00 $45.67 $595.58$0.00 $5.00 $20.00$0.00 $56.31 $775.63$0.00 $187.50 $7,853.75$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$87,246.65 $0.00 $0.00
Accounts
Beginning Bala
Debit
Grand Totals:75
$
$87,246.65
34.735.65540.0000 Professional Fees Other $7,666.25 $187.5034.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
34.735.65400.0000 Office Space Rent $15.00 $5.0034.735.65500.0000 Professional Fees $719.32 $56.31
34.735.65180.0000 Telephone $435.77 $77.5034.735.65300.0000 Bank Service Charges $549.91 $45.67
34.735.65150.0000 Office Supplies $216.76 $0.0034.735.65160.0000 Postage & Telegrams $74.44 $47.94
34.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $1,000.00 $318.75
34.735.62630.0000 Fuel Costs Ops $2,351.07 $157.64
34.735.62650.0000 Monitoring $175.00 $0.00
34.735.62010.0000 Electricity $2,217.57 $331.1834.735.62620.0000 Utility Marking $94.09 $0.00
34.735.60881.0000 Tools & Supplies $69.24 $0.0034.735.61800.0000 Uniforms $306.76 $0.00
34.735.60182.0000 Vehicle Maintenance $6,342.95 $606.2734.735.60880.0000 Operating Maintenance $410.44 $1,232.64
34.735.56465.0000 SM Insurance $3,435.39 $394.3034.735.60010.0000 Operating Supplies $174.29 $108.92
34.735.55965.0000 SM Payroll Taxes $2,409.81 $232.3534.735.55985.0000 SM Workers Comp $1,090.17 $109.33
Inactive Account Description Be Debit34.735.55080.0000 Accrue PTO Expense $0.00 $0.00
User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.48020.0000 SM Usage Fees ($9,886.50)$0.0034.735.55050.0000 Salaries & Wages $30,328.52 $2,867.93
34.735.40807.0000 SM Contract Work ($1,600.00)$400.00
System
:
3/25/2023 1:14:15 PM HISTORICAL TRIAL BALANCE Page:
2
34.730.73010.0000 Insurance $5,270.00 $5,243.4534.730.75100.0000 Depreciation Expense $73,190.04 $7,136.12
34.730.72300.0000 Income Taxes $1,150.00 $0.0034.730.72500.0000 Misc. Taxes & Licenses $1,938.31 $50.73
34.730.70100.0000 Management Fees $6,237.00 $567.0034.730.72100.0000 Real Estate Taxes $5,175.00 $575.00
34.730.65920.0000 Business Relations $0.00 $47.76
34.730.68200.0000 Fuel Cost $186.24 $0.00
34.730.65500.0000 Professional Fees $6,255.84 $208.3334.730.65540.0000 Professional Fees Other $9,049.08 $1,106.25
34.730.65300.0000 Bank Service Charges $603.28 $45.6834.730.65400.0000 Office Space Rent ($56.50)$5.00
34.730.65160.0000 Postage & Telegrams $75.19 $47.9434.730.65180.0000 Telephone $1,521.89 $77.58
34.730.65105.0000 Contract Labor $3,513.07 $260.4234.730.65150.0000 Office Supplies $694.01 $72.74
34.730.64305.0000 401k Employer Contribion $80.56 $557.8934.730.64700.0000 Training $999.73 $0.00
34.730.64100.0000 Dues & Subscriptions $870.00 $0.00
34.730.64300.0000 Employee Relations $241.82 $128.31
34.730.62630.0000 Fuel Costs Ops $4,289.53 $378.1534.730.62650.0000 Monitoring $3,144.80 $0.00
34.730.62010.0000 Electricity $1,866.39 $173.8934.730.62620.0000 Utility Marking $94.20 $0.00
34.730.61210.0000 Water Services ($60,121.60)$0.0034.730.61800.0000 Uniforms $817.66 $0.00
34.730.60880.0000 Operating Maintenance $43,264.77 $3,103.0134.730.60881.0000 Tools & Supplies $279.26 $522.96
34.730.60182.0000 Vehicle Maintenance $12,855.53 $992.2234.730.60875.0000 Chemicals $2,741.69 $0.00
34.730.56465.0000 SM Insurance $13,190.39 $1,461.80
34.730.60010.0000 Operating Supplies $2,123.69 $136.72
34.730.55965.0000 SM Payroll Taxes $8,834.69 $2,804.0634.730.55985.0000 SM Workers Comp $3,981.94 $1,196.76
34.730.55080.0000 Accrue PTO Expense $0.00 $0.0034.730.55090.0000 Bonuses $0.00 $24,435.39
34.730.48020.0000 SM Usage Fees ($179,472.21)$0.0034.730.55050.0000 Salaries & Wages $111,136.04 $10,745.80
34.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.40807.0000 SM Contract Work $0.00 $0.00
34.001.17010.0000 Schweitzer Accum ($1,281,462.93)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.00
34.001.16035.0000 Autos & Trucks $8,984.19 $0.00
34.001.16820.0000 Water System $2,018,910.60 $16,090.12
34.001.11827.0000 Accts Rec/Pay Schw Mtn ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $211,263.60 $1,896.34
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.00
Inactive Account Description Be Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
System
:
3/25/2023 HISTORICAL TRIAL BALANCE Page:
1User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
4/1/2022
4/30/2022
First Last

Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 4 of 24
Beginning Balance Credit Ending Balance
($140,027.66)$0.00 ($140,027.66)
$178,868.58 $0.00 $178,868.58($655,075.12)$0.00 ($655,075.12)($1,897.07)$0.00 ($1,897.07)$161,344.97 $3,970.73 $169,276.11$8,984.19 $0.00 $8,984.19
$2,035,000.72 $0.00 $2,035,000.72($1,288,599.05)$6,653.64 ($1,295,252.69)
($433,926.46)$0.00 ($433,926.46)$135,326.90 $0.00 $135,326.90$0.00 $16,313.40 ($16,313.40)$0.00 $0.00 $12,344.25$0.00 $0.00 $1,028.20
$0.00 $0.00 $491.62$0.00 $0.00 $1,260.72
$0.00 $0.00 $263.62$0.00 $0.00 $1,207.00$0.00 $7,068.80 ($7,068.80)$0.00 $0.00 $125.07$0.00 $0.00 $177.28
$0.00 $0.00 $999.10$0.00 $0.00 $100.00
$0.00 $0.00 $190.00$0.00 $0.00 $30.72$0.00 $0.00 $141.66$0.00 $0.00 $95.21$0.00 $0.00 $91.03
$0.00 $0.00 $46.44$0.00 $0.00 $5.00
$0.00 $0.00 $202.41$0.00 $0.00 $820.00$0.00 $0.00 $567.00$0.00 $0.00 $600.00$0.00 $0.00 $641.00
$0.00 $0.00 $480.00$0.00 $0.00 $6,653.64
$0.00 $10,427.00 ($10,427.00)$0.00 $965.25 ($965.25)$0.00 $0.00 $3,248.49$0.00 $0.00 $270.58$0.00 $0.00 $129.37
$0.00 $0.00 $331.78$0.00 $0.00 $101.94
$0.00 $0.00 $128.40$0.00 $0.00 $112.22$0.00 $0.00 $279.74$0.00 $0.00 $190.00$0.00 $0.00 $38.75
$0.00 $0.00 $46.44$0.00 $0.00 $5.00
$0.00 $0.00 $53.2734.735.65500.0000 Professional Fees $53.27 $53.27
Inactive Account Description Beginning Balance Debit Credit Net Change Ending
Balance
Accounts Beginning Balance Debit Credit Net Change
Grand Totals:51 $0.00 $45,398.82 $45,398.82
$0 00
$0.00
Syste
m:
3/25/2023 1:15:56 PM TRIAL BALANCE Page:
2User
D t
3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.65300.0000 Bank Service Charges $46.44 $46.4434.735.65400.0000 Office Space Rent $5.00 $5.00
34.735.64100.0000 Dues & Subscriptions $190.00 $190.0034.735.65180.0000 Telephone $38.75 $38.75
34.735.62010.0000 Electricity $112.22 $112.2234.735.62630.0000 Fuel Costs Ops $279.74 $279.74
34.735.60182.0000 Vehicle Maintenance $101.94 $101.94
34.735.61800.0000 Uniforms $128.40 $128.40
34.735.55985.0000 SM Workers Comp $129.37 $129.37
34.735.56465.0000 SM Insurance $331.78 $331.78
34.735.55050.0000 Salaries & Wages $3,248.49 $3,248.4934.735.55965.0000 SM Payroll Taxes $270.58 $270.58
34.735.48010.0000 SM Hook Up Fees $0.00 ($10,427.00)34.735.48020.0000 SM Usage Fees $0.00 ($965.25)
34.730.73010.0000 Insurance $480.00 $480.0034.730.75100.0000 Depreciation Expense $6,653.64 $6,653.64
34.730.72100.0000 Real Estate Taxes $600.00 $600.0034.730.72500.0000 Misc. Taxes & Licenses $641.00 $641.00
34.730.65540.0000 Professional Fees Other $820.00 $820.0034.730.70100.0000 Management Fees $567.00 $567.00
34.730.65400.0000 Office Space Rent $5.00 $5.00
34.730.65500.0000 Professional Fees $202.41 $202.41
34.730.65180.0000 Telephone $91.03 $91.03
34.730.65300.0000 Bank Service Charges $46.44 $46.44
34.730.65105.0000 Contract Labor $141.66 $141.6634.730.65150.0000 Office Supplies $95.21 $95.21
34.730.64100.0000 Dues & Subscriptions $190.00 $190.0034.730.64300.0000 Employee Relations $30.72 $30.72
34.730.62630.0000 Fuel Costs Ops $999.10 $999.1034.730.62650.0000 Monitoring $100.00 $100.00
34.730.61800.0000 Uniforms $125.07 $125.0734.730.62010.0000 Electricity $177.28 $177.28
34.730.60880.0000 Operating Maintenance $1,207.00 $1,207.0034.730.61210.0000 Water Services $0.00 ($7,068.80)
34.730.56465.0000 SM Insurance $1,260.72 $1,260.72
34.730.60182.0000 Vehicle Maintenance $263.62 $263.62
34.730.55965.0000 SM Payroll Taxes $1,028.20 $1,028.20
34.730.55985.0000 SM Workers Comp $491.62 $491.62
34.730.48020.0000 SM Usage Fees $0.00 ($16,313.40)34.730.55050.0000 Salaries & Wages $12,344.25 $12,344.25
34.001.30110.0000 Common - Non Voting $0.00 $0.0034.001.34000.0000 Retained Earnings $0.00 $0.00
34.001.16820.0000 Water System $0.00 $0.0034.001.17010.0000 Schweitzer Accum Depreciation $0.00 ($6,653.64)
34.001.11830.0000 Accts Rec/Pay - Schw Utilities $11,901.87 $7,931.1434.001.16035.0000 Autos & Trucks $0.00 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops $0.00 $0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop $0.00 $0.00
34.001.11600.0000 Intercompany $0.00 $0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $0.00 $0.00
Date:
Account
:
5/1/2022
5/31/2022
First
S
or
te
Company Posting, Unit
Inactive Account Description Debit Net Change
Syste
m:
3/25/2023 1:15:56 PM TRIAL BALANCE Page:
1User
Date:
3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges
:From:To:
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 5 of 24
Beginning Credit Net Change Ending Balance
($140,027.66)$0.00 $0.00 ($140,027.66)
$178,868.58 $0.00 $0.00 $178,868.58($655,075.12)$0.00 $0.00 ($655,075.12)($1,897.07)$0.00 $0.00 ($1,897.07)
$169,276.11 $4,805.41 ($3,695.23)$165,580.88$8,984.19 $0.00 $0.00 $8,984.19$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,295,252.69)$6,653.64 ($6,653.64)($1,301,906.33)($433,926.46)$0.00 $0.00 ($433,926.46)
$135,326.90 $0.00 $0.00 $135,326.90($16,313.40)$16,313.40 ($16,313.40)($32,626.80)$12,344.25 $0.00 $14,867.31 $27,211.56$1,028.20 $0.00 $1,238.87 $2,267.07$491.62 $0.00 $603.15 $1,094.77
$1,260.72 $0.00 $1,359.12 $2,619.84$0.00 $0.00 $246.12 $246.12$263.62 $0.00 $141.00 $404.62$1,207.00 $0.00 $886.50 $2,093.50($7,068.80)$7,068.80 ($7,068.80)($14,137.60)
$125.07 $0.00 $0.00 $125.07$177.28 $0.00 $165.15 $342.43$0.00 $0.00 $68.14 $68.14$999.10 $0.00 $1,229.96 $2,229.06$100.00 $0.00 $125.00 $225.00
$190.00 $0.00 $0.00 $190.00$30.72 $0.00 $35.79 $66.51$141.66 $0.00 $379.56 $521.22$95.21 $0.00 $5.30 $100.51$91.03 $0.00 $55.37 $146.40
$46.44 $0.00 $46.44 $92.88$5.00 $0.00 $5.00 $10.00$202.41 $0.00 $214.24 $416.65$820.00 $0.00 $0.00 $820.00$567.00 $0.00 $567.00 $1,134.00
$600.00 $0.00 $600.00 $1,200.00$641.00 $0.00 $0.00 $641.00$480.00 $0.00 $0.00 $480.00$6,653.64 $0.00 $6,653.64 $13,307.28($10,427.00)$0.00 $0.00 ($10,427.00)
($965.25)$965.25 ($965.25)($1,930.50)$3,248.49 $0.00 $3,497.12 $6,745.61$270.58 $0.00 $289.98 $560.56$129.37 $0.00 $141.68 $271.05$331.78 $0.00 $331.51 $663.29
$101.94 $0.00 $25.00 $126.94$128.40 $0.00 $0.00 $128.40$112.22 $0.00 $133.08 $245.30$0.00 $0.00 $68.13 $68.13$279.74 $0.00 $388.47 $668.21
$0.00 $0.00 $25.00 $25.00$190.00 $0.00 $0.00 $190.00$0.00 $0.00 $200.00 $200.00$38.75 $0.00 $0.00 $38.75
$46.44 $0.00 $46.43 $92.87
$5.00 $0.00 $5.00 $10.00$53.27 $0.00 $52.26 $105.53
Accounts
Beginning Ba
lance
Credit Net Change Ending Balance
56 $35,806.50 $0.00 $0.00Grand Totals:$35,806.50
34.735.65500.0000 Professional Fees $52.26
Debit
Inactive Account Description Beginning Balance Debit Credit Net Change
Ending Balance
34.735.65300.0000 Bank Service Charges $46.43
34.735.65400.0000 Office Space Rent $5.00
Syste
m:
3/25/2023 1:17:21 PM TRIAL Page: 2
User
D t
3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.65105.0000 Contract Labor $200.0034.735.65180.0000 Telephone $0.00
34.735.62650.0000 Monitoring $25.0034.735.64100.0000 Dues & Subscriptions $0.00
34.735.62620.0000 Utility Marking $68.1334.735.62630.0000 Fuel Costs Ops $388.47
34.735.61800.0000 Uniforms $0.0034.735.62010.0000 Electricity $133.08
34.735.56465.0000 SM Insurance $331.51
34.735.60182.0000 Vehicle Maintenance $25.00
34.735.55965.0000 SM Payroll Taxes $289.9834.735.55985.0000 SM Workers Comp $141.68
34.735.48020.0000 SM Usage Fees $0.0034.735.55050.0000 Salaries & Wages $3,497.12
34.730.75100.0000 Depreciation Expense $6,653.6434.735.48010.0000 SM Hook Up Fees $0.00
34.730.72500.0000 Misc. Taxes & Licenses $0.0034.730.73010.0000 Insurance $0.00
34.730.70100.0000 Management Fees $567.00
34.730.72100.0000 Real Estate Taxes $600.00
34.730.65500.0000 Professional Fees $214.2434.730.65540.0000 Professional Fees Other $0.00
34.730.65300.0000 Bank Service Charges $46.4434.730.65400.0000 Office Space Rent $5.00
34.730.65150.0000 Office Supplies $5.3034.730.65180.0000 Telephone $55.37
34.730.64300.0000 Employee Relations $35.7934.730.65105.0000 Contract Labor $379.56
34.730.62650.0000 Monitoring $125.00
34.730.64100.0000 Dues & Subscriptions $0.00
34.730.62620.0000 Utility Marking $68.1434.730.62630.0000 Fuel Costs Ops $1,229.96
34.730.61800.0000 Uniforms $0.0034.730.62010.0000 Electricity $165.15
34.730.60880.0000 Operating Maintenance $886.5034.730.61210.0000 Water Services $0.00
34.730.60010.0000 Operating Supplies $246.1234.730.60182.0000 Vehicle Maintenance $141.00
34.730.55985.0000 SM Workers Comp $603.15
34.730.56465.0000 SM Insurance $1,359.12
34.730.55050.0000 Salaries & Wages $14,867.3134.730.55965.0000 SM Payroll Taxes $1,238.87
34.001.34000.0000 Retained Earnings $0.0034.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum $0.0034.001.30110.0000 Common - Non Voting $0.00
34.001.16035.0000 Autos & Trucks $0.0034.001.16820.0000 Water System $0.00
34.001.11830.0000 Accts Rec/Pay - Schw $1,110.18
34.001.11818.0000 Accts Rec/Pay - Schw $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops $0.00
Inactive Account Description Debit
34.001.11600.0000 Intercompany $0.00
34.001.11827.0000 Accts Rec/Pay Schw Mtn $0.00
Ranges:From:To:
Date:
Account:
6/1/2022
6/30/2022
First
Syste
m:
3/25/2023 1:17:21 PM TRIAL Page: 1
User Date:
3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 6 of 24
Beginning Balance Credit Net Change Ending Balance
($140,027.66)$0.00 $0.00 ($140,027.66)
$178,868.58 $0.00 $0.00 $178,868.58($655,075.12)$0.00 $0.00 ($655,075.12)($1,897.07)$0.00 $0.00 ($1,897.07)
$165,580.88 $8,882.33 ($8,882.33)$156,698.55$8,984.19 $0.00 $0.00 $8,984.19$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,301,906.33)$6,653.64 ($6,653.64)($1,308,559.97)($433,926.46)$0.00 $0.00 ($433,926.46)
$135,326.90 $0.00 $0.00 $135,326.90($32,626.80)$16,358.20 ($16,358.20)($48,985.00)$27,211.56 $0.00 $15,494.67 $42,706.23$2,267.07 $0.00 $1,149.12 $3,416.19$1,094.77 $0.00 $578.92 $1,673.69
$2,619.84 $0.00 $2,440.17 $5,060.01$246.12 $0.00 $192.20 $438.32$404.62 $0.00 $212.25 $616.87$0.00 $0.00 $94.92 $94.92$2,093.50 $0.00 $1,453.82 $3,547.32
($14,137.60)$7,068.80 ($7,068.80)($21,206.40)$125.07 $0.00 $125.00 $250.07$342.43 $0.00 $182.94 $525.37$68.14 $0.00 $77.73 $145.87$2,229.06 $0.00 $1,710.03 $3,939.09
$225.00 $0.00 $0.00 $225.00$190.00 $0.00 $406.25 $596.25$66.51 $0.00 $26.75 $93.26$521.22 $0.00 $0.00 $521.22$100.51 $0.00 $88.74 $189.25
$146.40 $0.00 $95.56 $241.96$92.88 $0.00 $0.00 $92.88$10.00 $0.00 $5.00 $15.00$416.65 $0.00 $362.79 $779.44$820.00 $0.00 $1,241.35 $2,061.35
$1,134.00 $0.00 $567.00 $1,701.00$1,200.00 $0.00 $600.00 $1,800.00$641.00 $0.00 $0.00 $641.00$480.00 $0.00 $960.00 $1,440.00$13,307.28 $0.00 $6,653.64 $19,960.92
($10,427.00)$0.00 $0.00 ($10,427.00)($1,930.50)$965.25 ($965.25)($2,895.75)$6,745.61 $0.00 $3,779.20 $10,524.81$560.56 $0.00 $280.28 $840.84$271.05 $0.00 $141.21 $412.26
$663.29 $0.00 $595.17 $1,258.46$126.94 $0.00 $0.00 $126.94$128.40 $0.00 $0.00 $128.40$245.30 $0.00 $120.61 $365.91$68.13 $0.00 $0.00 $68.13
$668.21 $0.00 $143.34 $811.55$25.00 $0.00 $0.00 $25.00$190.00 $0.00 $17.25 $207.25$200.00 $0.00 $0.00 $200.00
$38.75 $0.00 $38.83 $77.58
$92.87 $0.00 $0.00 $92.87$10.00 $0.00 $5.00 $15.00$105.53 $0.00 $88.48 $194.01
Accounts
Beginning Balan
Credit Net Change Ending Balance
57 $39,928.22 $0.00 $0.00
Debit
Grand $39,928.22
34.735.65400.0000 Office Space Rent $5.0034.735.65500.0000 Professional Fees $88.48
Inactive Account Description Beginning Balance Debit Credit Net Change
Ending Balance
34.735.65180.0000 Telephone $38.83
34.735.65300.0000 Bank Service $0.00
Syste
m:
3/25/2023 1:18:34 PM TRIAL Page: 2
User
D t
3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.64100.0000 Dues & $17.2534.735.65105.0000 Contract Labor $0.00
34.735.62630.0000 Fuel Costs Ops $143.3434.735.62650.0000 Monitoring $0.00
34.735.62010.0000 Electricity $120.6134.735.62620.0000 Utility Marking $0.00
34.735.60182.0000 Vehicle Maintenance $0.0034.735.61800.0000 Uniforms $0.00
34.735.55985.0000 SM Workers Comp $141.21
34.735.56465.0000 SM Insurance $595.17
34.735.55050.0000 Salaries & Wages $3,779.2034.735.55965.0000 SM Payroll Taxes $280.28
34.735.48010.0000 SM Hook Up Fees $0.0034.735.48020.0000 SM Usage Fees $0.00
34.730.73010.0000 Insurance $960.0034.730.75100.0000 Depreciation $6,653.64
34.730.72100.0000 Real Estate Taxes $600.0034.730.72500.0000 Misc. Taxes & $0.00
34.730.65540.0000 Professional Fees $1,241.35
34.730.70100.0000 Management Fees $567.00
34.730.65400.0000 Office Space Rent $5.0034.730.65500.0000 Professional Fees $362.79
34.730.65180.0000 Telephone $95.5634.730.65300.0000 Bank Service $0.00
34.730.65105.0000 Contract Labor $0.0034.730.65150.0000 Office Supplies $88.74
34.730.64100.0000 Dues & $406.2534.730.64300.0000 Employee Relations $26.75
34.730.62630.0000 Fuel Costs Ops $1,710.03
34.730.62650.0000 Monitoring $0.00
34.730.62010.0000 Electricity $182.9434.730.62620.0000 Utility Marking $77.73
34.730.61210.0000 Water Services $0.0034.730.61800.0000 Uniforms $125.00
34.730.60875.0000 Chemicals $94.9234.730.60880.0000 Operating $1,453.82
34.730.60010.0000 Operating Supplies $192.2034.730.60182.0000 Vehicle Maintenance $212.25
34.730.55985.0000 SM Workers Comp $578.92
34.730.56465.0000 SM Insurance $2,440.17
34.730.55050.0000 Salaries & Wages $15,494.6734.730.55965.0000 SM Payroll Taxes $1,149.12
34.001.34000.0000 Retained Earnings $0.0034.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum $0.0034.001.30110.0000 Common - Non $0.00
34.001.16035.0000 Autos & Trucks $0.0034.001.16820.0000 Water System $0.00
34.001.11830.0000 Accts Rec/Pay - $0.00
34.001.11818.0000 Accts Rec/Pay - $0.0034.001.11820.0000 Accts Rec/Pay Ski $0.00
Inactive Account Description Debit
34.001.11600.0000 Intercompany $0.00
34.001.11827.0000 Accts Rec/Pay Schw $0.00
Ranges:From:To:
Date:
Account:
7/1/2022
7/31/2022
First
Syste
m:
3/25/2023 1:18:34 PM TRIAL Page: 1
User Date:
3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 7 of 24
Beginning Balance Credit Net Ending
($140,027.66)$0.00 $0.00 ($140,027.66)
$178,868.58 $0.00 $0.00 $178,868.58
($655,075.12)$0.00 $0.00 ($655,075.12)($1,897.07)$0.00 $0.00 ($1,897.07)$156,698.55 $22,543.07 ($22,543.07)$134,155.48
$8,984.19 $0.00 $0.00 $8,984.19$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,308,559.97)$6,653.64 ($6,653.64)($1,315,213.61)
($433,926.46)$0.00 $0.00 ($433,926.46)$135,326.90 $0.00 $0.00 $135,326.90($48,985.00)$16,358.20 ($16,358.20)($65,343.20)
$42,706.23 $0.00 $18,344.74 $61,050.97$3,416.19 $0.00 $1,851.49 $5,267.68$1,673.69 $0.00 $719.04 $2,392.73
$5,060.01 $0.00 $1,524.98 $6,584.99$438.32 $0.00 $128.68 $567.00$616.87 $0.00 $3,351.92 $3,968.79
$94.92 $0.00 $244.19 $339.11$3,547.32 $0.00 $6,122.67 $9,669.99($21,206.40)$7,068.80 ($7,068.80)($28,275.20)
$250.07 $0.00 $139.05 $389.12$525.37 $0.00 $205.35 $730.72$145.87 $0.00 $0.00 $145.87
$3,939.09 $0.00 $2,680.41 $6,619.50$225.00 $0.00 $34.81 $259.81$596.25 $0.00 $505.75 $1,102.00
$93.26 $0.00 $13.59 $106.85$521.22 $0.00 $0.00 $521.22$189.25 $0.00 $35.35 $224.60
$241.96 $0.00 $95.57 $337.53$92.88 $0.00 $166.79 $259.67$15.00 $0.00 $5.00 $20.00
$779.44 $0.00 $240.78 $1,020.22$2,061.35 $0.00 $0.00 $2,061.35$1,701.00 $0.00 $567.00 $2,268.00
$1,800.00 $0.00 $600.00 $2,400.00$641.00 $0.00 $1,821.00 $2,462.00$1,440.00 $0.00 $480.00 $1,920.00
$19,960.92 $0.00 $6,653.64 $26,614.56($10,427.00)$0.00 $0.00 ($10,427.00)($2,895.75)$965.25 ($965.25)($3,861.00)
$10,524.81 $0.00 $4,474.32 $14,999.13$840.84 $0.00 $451.59 $1,292.43$412.26 $0.00 $175.37 $587.63
$1,258.46 $0.00 $371.96 $1,630.42$0.00 $0.00 $25.47 $25.47$126.94 $0.00 $10.34 $137.28
$0.00 $0.00 $914.02 $914.02$128.40 $0.00 $0.00 $128.40$365.91 $0.00 $115.92 $481.83
$68.13 $0.00 $0.00 $68.13$811.55 $0.00 $349.94 $1,161.49$25.00 $0.00 $0.00 $25.00
$207.25 $0.00 $0.00 $207.25
$200.00 $0.00 $0.00 $200.00
$77.58 $0.00 $38.83 $116.41$92.87 $0.00 $40.68 $133.55$15.00 $0.00 $5.00 $20.00
$194.01 $0.00 $58.72 $252.73$0.00 $0.00 $25.00 $25.00
Accounts
Beginning Balan
ce
Credit Net Cha
nge
Ending Bal
ance
60 $53,588.96 $0.00 $0.00Grand Totals:$53,588.96
34.735.72500.0000 Misc. Taxes & Licenses $25.00
Debit
34.735.65400.0000 Office Space Rent $5.00
34.735.65500.0000 Professional Fees $58.72
34.735.65180.0000 Telephone $38.8334.735.65300.0000 Bank Service Charges $40.68
Inactive Account Description Beginning Balance Debit Credit Net Change
Ending Balance
34.735.64100.0000 Dues & Subscriptions $0.00
34.735.65105.0000 Contract Labor $0.00
System
:
3/25/2023 1:19:52 PM TRIAL BALANCE Page:
2User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.62630.0000 Fuel Costs Ops $349.9434.735.62650.0000 Monitoring $0.00
34.735.62010.0000 Electricity $115.92
34.735.62620.0000 Utility Marking $0.00
34.735.60880.0000 Operating Maintenance $914.0234.735.61800.0000 Uniforms $0.00
34.735.60010.0000 Operating Supplies $25.4734.735.60182.0000 Vehicle Maintenance $10.34
34.735.55985.0000 SM Workers Comp $175.37
34.735.56465.0000 SM Insurance $371.96
34.735.55050.0000 Salaries & Wages $4,474.3234.735.55965.0000 SM Payroll Taxes $451.59
34.735.48010.0000 SM Hook Up Fees $0.0034.735.48020.0000 SM Usage Fees $0.00
34.730.73010.0000 Insurance $480.00
34.730.75100.0000 Depreciation Expense $6,653.64
34.730.72100.0000 Real Estate Taxes $600.0034.730.72500.0000 Misc. Taxes & Licenses $1,821.00
34.730.65540.0000 Professional Fees Other $0.0034.730.70100.0000 Management Fees $567.00
34.730.65400.0000 Office Space Rent $5.00
34.730.65500.0000 Professional Fees $240.78
34.730.65180.0000 Telephone $95.5734.730.65300.0000 Bank Service Charges $166.79
34.730.65105.0000 Contract Labor $0.0034.730.65150.0000 Office Supplies $35.35
34.730.64100.0000 Dues & Subscriptions $505.75
34.730.64300.0000 Employee Relations $13.59
34.730.62630.0000 Fuel Costs Ops $2,680.4134.730.62650.0000 Monitoring $34.81
34.730.62010.0000 Electricity $205.3534.730.62620.0000 Utility Marking $0.00
34.730.61210.0000 Water Services $0.00
34.730.61800.0000 Uniforms $139.05
34.730.60875.0000 Chemicals $244.1934.730.60880.0000 Operating Maintenance $6,122.67
34.730.60010.0000 Operating Supplies $128.6834.730.60182.0000 Vehicle Maintenance $3,351.92
34.730.55985.0000 SM Workers Comp $719.04
34.730.56465.0000 SM Insurance $1,524.98
34.730.55050.0000 Salaries & Wages $18,344.7434.730.55965.0000 SM Payroll Taxes $1,851.49
34.001.34000.0000 Retained Earnings $0.0034.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum $0.00
34.001.30110.0000 Common - Non Voting $0.00
34.001.16035.0000 Autos & Trucks $0.0034.001.16820.0000 Water System $0.00
34.001.11830.0000 Accts Rec/Pay - Schw Utilities $0.00
34.001.11818.0000 Accts Rec/Pay - Schw $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops $0.00
Inactive Account Description Debit
34.001.11600.0000 Intercompany $0.00
34.001.11827.0000 Accts Rec/Pay Schw Mtn Prop $0.00
Ranges
:From:To:
Date:
Account
:
8/1/2022
8/31/2022
First Last
System
:
3/25/2023 1:19:52 PM TRIAL BALANCE Page:
1User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 8 of 24
Beginning
Balance
Credit Net
Change
Ending
Balance
($140,027.66)$0.00 $41,159.08 ($98,868.58)
$178,868.58 $0.00 $0.00 $178,868.58($655,075.12)$41,159.08 ($41,159.08)($696,234.20)
($1,897.07)$0.00 $0.00 ($1,897.07)$134,155.48 $29,819.73 ($29,819.73)$104,335.75
$8,984.19 $0.00 $0.00 $8,984.19$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,315,213.61)$6,653.64 ($6,653.64)($1,321,867.25)($433,926.46)$0.00 $0.00 ($433,926.46)$135,326.90 $0.00 $0.00 $135,326.90
($65,343.20)$16,438.20 ($16,438.20)($81,781.40)$61,050.97 $0.00 $18,406.34 $79,457.31
$5,267.68 $0.00 $1,319.40 $6,587.08$2,392.73 $0.00 $724.66 $3,117.39$6,584.99 $0.00 $1,209.70 $7,794.69$567.00 $0.00 $352.07 $919.07$3,968.79 $0.00 $78.03 $4,046.82
$339.11 $0.00 $2,019.56 $2,358.67$9,669.99 $0.00 $13,503.21 $23,173.20
($28,275.20)$7,068.80 ($7,068.80)($35,344.00)$389.12 $0.00 $240.74 $629.86$730.72 $0.00 $210.80 $941.52$145.87 $0.00 $0.00 $145.87$6,619.50 $0.00 $5,141.10 $11,760.60
$259.81 $0.00 $25.00 $284.81$1,102.00 $0.00 $5.74 $1,107.74
$106.85 $0.00 $12.00 $118.85$521.22 $0.00 $283.33 $804.55$224.60 $0.00 $37.60 $262.20$337.53 $0.00 $95.51 $433.04$259.67 $0.00 $74.89 $334.56
$20.00 $0.00 $0.00 $20.00$1,020.22 $0.00 $1,505.06 $2,525.28
$2,061.35 $0.00 $0.00 $2,061.35$2,268.00 $0.00 $567.00 $2,835.00$2,400.00 $0.00 $600.00 $3,000.00$2,462.00 $0.00 $90.00 $2,552.00$1,920.00 $0.00 $480.00 $2,400.00
$26,614.56 $0.00 $6,653.64 $33,268.20($10,427.00)$0.00 $0.00 ($10,427.00)
($3,861.00)$965.25 ($965.25)($4,826.25)$14,999.13 $0.00 $4,489.37 $19,488.50$1,292.43 $0.00 $321.81 $1,614.24$587.63 $0.00 $176.76 $764.39$1,630.42 $0.00 $297.38 $1,927.80
$25.47 $0.00 $17.00 $42.47$137.28 $0.00 $0.00 $137.28
$914.02 $0.00 $0.00 $914.02$128.40 $0.00 $0.00 $128.40$481.83 $0.00 $115.67 $597.50$68.13 $0.00 $0.00 $68.13$1,161.49 $0.00 $390.21 $1,551.70
$25.00 $0.00 $25.00 $50.00
$207.25 $0.00 $0.00 $207.25
$200.00 $0.00 $100.00 $300.00
$116.41 $0.00 $38.78 $155.19$133.55 $0.00 $18.28 $151.83$20.00 $0.00 $0.00 $20.00$252.73 $0.00 $1,229.98 $1,482.71$25.00 $0.00 $90.00 $115.00
Accounts
Beginning
Balance
Credit Net Chan
ge
Ending Bala
nce
60 $102,104.70 $0.00 $0.00Grand $102,104.70
34.735.72500.0000 Misc. Taxes & $90.00
Debit
34.735.65400.0000 Office Space Rent $0.0034.735.65500.0000 Professional Fees $1,229.98
34.735.65180.0000 Telephone $38.7834.735.65300.0000 Bank Service $18.28
Inactive Account Description Beginning Balance Debit Credit
Net Change Ending Balance
34.735.64100.0000 Dues & Subscriptions $0.00
34.735.65105.0000 Contract Labor $100.00
System
:
3/25/2023 1:21:26 PM TRIA

Page:
2User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.62630.0000 Fuel Costs Ops $390.21
34.735.62650.0000 Monitoring $25.00
34.735.62010.0000 Electricity $115.6734.735.62620.0000 Utility Marking $0.00
34.735.60880.0000 Operating $0.0034.735.61800.0000 Uniforms $0.00
34.735.60010.0000 Operating Supplies $17.0034.735.60182.0000 Vehicle Maintenance $0.00
34.735.55985.0000 SM Workers Comp $176.7634.735.56465.0000 SM Insurance $297.38
34.735.55050.0000 Salaries & Wages $4,489.3734.735.55965.0000 SM Payroll Taxes $321.81
34.735.48010.0000 SM Hook Up Fees $0.00
34.735.48020.0000 SM Usage Fees $0.00
34.730.73010.0000 Insurance $480.00
34.730.75100.0000 Depreciation Expense $6,653.64
34.730.72100.0000 Real Estate Taxes $600.0034.730.72500.0000 Misc. Taxes & $90.00
34.730.65540.0000 Professional Fees $0.0034.730.70100.0000 Management Fees $567.00
34.730.65400.0000 Office Space Rent $0.0034.730.65500.0000 Professional Fees $1,505.06
34.730.65180.0000 Telephone $95.5134.730.65300.0000 Bank Service $74.89
34.730.65105.0000 Contract Labor $283.3334.730.65150.0000 Office Supplies $37.60
34.730.64100.0000 Dues & Subscriptions $5.74
34.730.64300.0000 Employee Relations $12.00
34.730.62630.0000 Fuel Costs Ops $5,141.10
34.730.62650.0000 Monitoring $25.00
34.730.62010.0000 Electricity $210.8034.730.62620.0000 Utility Marking $0.00
34.730.61210.0000 Water Services $0.0034.730.61800.0000 Uniforms $240.74
34.730.60875.0000 Chemicals $2,019.5634.730.60880.0000 Operating $13,503.21
34.730.60010.0000 Operating Supplies $352.0734.730.60182.0000 Vehicle Maintenance $78.03
34.730.55985.0000 SM Workers Comp $724.6634.730.56465.0000 SM Insurance $1,209.70
34.730.55050.0000 Salaries & Wages $18,406.34
34.730.55965.0000 SM Payroll Taxes $1,319.40
34.001.34000.0000 Retained Earnings $0.00
34.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum $0.0034.001.30110.0000 Common - Non Voting $0.00
34.001.16035.0000 Autos & Trucks $0.0034.001.16820.0000 Water System $0.00
34.001.11830.0000 Accts Rec/Pay - Schw $0.00
34.001.11818.0000 Accts Rec/Pay - Schw $0.0034.001.11820.0000 Accts Rec/Pay Ski $0.00
Inactive Account Description Debit
34.001.11600.0000 Intercompany $41,159.08
34.001.11827.0000 Accts Rec/Pay Schw $0.00
Ranges:From:To:
Date:
Account:
9/1/2022
9/30/2022
First
System
:
3/25/2023 1:21:26 PM TRIA Page:
1User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 9 of 24
Beginning
Balance
Credit Net
Change
Ending
Balance($98,868.58)$0.00 $0.00 ($98,868.58)
$178,868.58 $0.00 $0.00 $178,868.58($696,234.20)$0.00 $0.00 ($696,234.20)($1,897.07)$0.00 $0.00 ($1,897.07)$104,335.75 $45,451.86 ($45,451.86)$58,883.89$8,984.19 $0.00 $0.00 $8,984.19
$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,321,867.25)$6,653.64 ($6,653.64)($1,328,520.89)
($433,926.46)$0.00 $0.00 ($433,926.46)$135,326.90 $0.00 $0.00 $135,326.90($81,781.40)$16,388.20 ($16,388.20)($98,169.60)$79,457.31 $0.00 $17,086.77 $96,544.08$6,587.08 $0.00 $1,481.94 $8,069.02
$3,117.39 $0.00 $725.70 $3,843.09$7,794.69 $0.00 $2,958.73 $10,753.42
$919.07 $0.00 $249.74 $1,168.81$4,046.82 $0.00 $786.33 $4,833.15$2,358.67 $0.00 $58.28 $2,416.95$23,173.20 $0.00 $13,709.10 $36,882.30($35,344.00)$7,068.80 ($7,068.80)($42,412.80)
$629.86 $0.00 $0.00 $629.86$941.52 $0.00 $131.81 $1,073.33
$145.87 $0.00 $0.00 $145.87$11,760.60 $0.00 $1,396.52 $13,157.12$284.81 $0.00 $790.00 $1,074.81$1,107.74 $0.00 $0.00 $1,107.74$118.85 $0.00 $0.00 $118.85
$804.55 $0.00 $0.00 $804.55$262.20 $0.00 $49.70 $311.90
$0.00 $0.00 $165.35 $165.35$433.04 $0.00 $98.15 $531.19$334.56 $0.00 $73.64 $408.20$20.00 $0.00 $0.00 $20.00$2,525.28 $0.00 $375.76 $2,901.04
$2,061.35 $0.00 $358.75 $2,420.10$2,835.00 $0.00 $567.00 $3,402.00
$3,000.00 $0.00 $600.00 $3,600.00$2,552.00 $0.00 $0.00 $2,552.00$2,400.00 $0.00 $480.00 $2,880.00$33,268.20 $0.00 $6,653.64 $39,921.84($10,427.00)$0.00 $0.00 ($10,427.00)
($4,826.25)$1,164.14 ($1,164.14)($5,990.39)$19,488.50 $0.00 $4,324.67 $23,813.17
$1,614.24 $0.00 $374.52 $1,988.76$764.39 $0.00 $183.60 $947.99$1,927.80 $0.00 $737.68 $2,665.48$42.47 $0.00 $0.00 $42.47$137.28 $0.00 $786.34 $923.62
$914.02 $0.00 $20,807.95 $21,721.97$128.40 $0.00 $0.00 $128.40
$597.50 $0.00 $144.18 $741.68$68.13 $0.00 $0.00 $68.13$1,551.70 $0.00 $271.43 $1,823.13
Beginning Balance Credit Net Ending $50.00 $0.00 $0.00 $50.00
$207.25 $0.00 $0.00 $207.25$300.00 $0.00 $0.00 $300.00$0.00 $0.00 $141.08 $141.08$155.19 $0.00 $41.75 $196.94$151.83 $0.00 $18.42 $170.25
$20.00 $0.00 $0.00 $20.00$1,482.71 $0.00 $98.11 $1,580.82$115.00 $0.00 $0.00 $115.00
Accounts
Beginning
Balance
Credit Net Cha
nge
Ending Bala
nce
62 $76,726.64 $0.00 $0.00
Debit
Grand Totals:$76,726.64
34.735.65500.0000 Professional Fees $98.1134.735.72500.0000 Misc. Taxes & Licenses $0.00
34.735.65300.0000 Bank Service Charges $18.42
34.735.65400.0000 Office Space Rent $0.00
34.735.65160.0000 Postage & Telegrams $141.0834.735.65180.0000 Telephone $41.75
34.735.64100.0000 Dues & Subscriptions $0.0034.735.65105.0000 Contract Labor $0.00
Inactive Account Description Debit34.735.62650.0000 Monitoring $0.00
System
:
3/25/2023 1:23:10 PM TRIAL Page:
2User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.62620.0000 Utility Marking $0.0034.735.62630.0000 Fuel Costs Ops $271.43
34.735.61800.0000 Uniforms $0.00
34.735.62010.0000 Electricity $144.18
34.735.60182.0000 Vehicle Maintenance $786.34
34.735.60880.0000 Operating Maintenance $20,807.95
34.735.56465.0000 SM Insurance $737.6834.735.60010.0000 Operating Supplies $0.00
34.735.55965.0000 SM Payroll Taxes $374.5234.735.55985.0000 SM Workers Comp $183.60
34.735.48020.0000 SM Usage Fees $0.0034.735.55050.0000 Salaries & Wages $4,324.67
34.730.75100.0000 Depreciation Expense $6,653.6434.735.48010.0000 SM Hook Up Fees $0.00
34.730.72500.0000 Misc. Taxes & Licenses $0.0034.730.73010.0000 Insurance $480.00
34.730.70100.0000 Management Fees $567.00
34.730.72100.0000 Real Estate Taxes $600.00
34.730.65500.0000 Professional Fees $375.76
34.730.65540.0000 Professional Fees Other $358.75
34.730.65300.0000 Bank Service Charges $73.6434.730.65400.0000 Office Space Rent $0.00
34.730.65160.0000 Postage & Telegrams $165.3534.730.65180.0000 Telephone $98.15
34.730.65105.0000 Contract Labor $0.0034.730.65150.0000 Office Supplies $49.70
34.730.64100.0000 Dues & Subscriptions $0.0034.730.64300.0000 Employee Relations $0.00
34.730.62630.0000 Fuel Costs Ops $1,396.5234.730.62650.0000 Monitoring $790.00
34.730.62010.0000 Electricity $131.81
34.730.62620.0000 Utility Marking $0.00
34.730.61210.0000 Water Services $0.00
34.730.61800.0000 Uniforms $0.00
34.730.60875.0000 Chemicals $58.2834.730.60880.0000 Operating Maintenance $13,709.10
34.730.60010.0000 Operating Supplies $249.7434.730.60182.0000 Vehicle Maintenance $786.33
34.730.55985.0000 SM Workers Comp $725.7034.730.56465.0000 SM Insurance $2,958.73
34.730.55050.0000 Salaries & Wages $17,086.7734.730.55965.0000 SM Payroll Taxes $1,481.94
34.001.34000.0000 Retained Earnings $0.0034.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum $0.00
34.001.30110.0000 Common - Non Voting $0.00
34.001.16035.0000 Autos & Trucks $0.00
34.001.16820.0000 Water System $0.00
34.001.11827.0000 Accts Rec/Pay Schw Mtn $0.0034.001.11830.0000 Accts Rec/Pay - Schw $0.00
34.001.11818.0000 Accts Rec/Pay - Schw $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops $0.00
Company Posting, Unit
Inactive Account Description Debit
34.001.11600.0000 Intercompany $0.00
Ranges:From:To:
Date:
Account:
10/1/2022
10/31/2022
First
System
:
3/25/2023 1:23:10 PM TRIAL Page:
1User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 10 of 24
Beginning
Balance
Credit Net Change Ending Balance
($98,868.58)$0.00 $0.00 ($98,868.58)
$178,868.58 $0.00 $0.00 $178,868.58($696,234.20)$0.00 $0.00 ($696,234.20)
($1,897.07)$0.00 $0.00 ($1,897.07)$58,883.89 $41,469.81 ($41,469.81)$17,414.08
$8,984.19 $0.00 $0.00 $8,984.19$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,328,520.89)$6,653.64 ($6,653.64)($1,335,174.53)($433,926.46)$0.00 $0.00 ($433,926.46)$135,326.90 $0.00 $0.00 $135,326.90
($98,169.60)$16,358.20 ($16,358.20)($114,527.80)$96,544.08 $0.00 $20,028.16 $116,572.24$8,069.02 $0.00 $1,592.58 $9,661.60$3,843.09 $0.00 $834.04 $4,677.13$10,753.42 $0.00 $1,801.14 $12,554.56
$1,168.81 $0.00 $998.60 $2,167.41$4,833.15 $0.00 $4,504.30 $9,337.45
$2,416.95 $0.00 $159.96 $2,576.91$36,882.30 $0.00 $16,065.55 $52,947.85($42,412.80)$7,606.40 ($7,606.40)($50,019.20)
$629.86 $0.00 $1,484.74 $2,114.60$1,073.33 $0.00 $211.83 $1,285.16
$145.87 $0.00 $0.00 $145.87$13,157.12 $0.00 $4,031.19 $17,188.31$1,074.81 $0.00 $100.00 $1,174.81
$1,107.74 $0.00 $0.00 $1,107.74$118.85 $0.00 $91.98 $210.83
$804.55 $0.00 $425.01 $1,229.56$311.90 $0.00 $238.40 $550.30$165.35 $0.00 $66.82 $232.17
$531.19 $0.00 $100.05 $631.24$408.20 $0.00 $69.38 $477.58
$20.00 $0.00 $0.00 $20.00$2,901.04 $0.00 $672.76 $3,573.80$2,420.10 $0.00 $0.00 $2,420.10
$3,402.00 $0.00 $567.00 $3,969.00$3,600.00 $0.00 $600.00 $4,200.00
$2,552.00 $0.00 $0.00 $2,552.00$2,880.00 $0.00 $480.00 $3,360.00$39,921.84 $0.00 $6,653.64 $46,575.48
$0.00 $200.00 ($200.00)($200.00)($10,427.00)$0.00 $0.00 ($10,427.00)
($5,990.39)$1,170.00 ($1,170.00)($7,160.39)$23,813.17 $0.00 $5,007.03 $28,820.20$1,988.76 $0.00 $398.14 $2,386.90$947.99 $0.00 $208.52 $1,156.51$2,665.48 $0.00 $450.29 $3,115.77
$42.47 $0.00 $512.33 $554.80$923.62 $0.00 $2,342.62 $3,266.24$21,721.97 $0.00 $156.25 $21,878.22$128.40 $0.00 $856.38 $984.78$741.68 $0.00 $366.44 $1,108.12
$68.13 $0.00 $0.00 $68.13
Beginni Credit Net Change Ending Balance$1,823.13 $0.00 $462.37 $2,285.50
$50.00 $0.00 $0.00 $50.00$207.25 $0.00 $0.00 $207.25
$300.00 $0.00 $300.00 $600.00$0.00 $0.00 $59.49 $59.49$141.08 $0.00 $22.50 $163.58
$196.94 $0.00 $43.65 $240.59$170.25 $0.00 $17.34 $187.59
$20.00 $0.00 $0.00 $20.00$1,580.82 $0.00 $477.57 $2,058.39$115.00 $0.00 $0.00 $115.00
Accou
nts
Beginn
ing Bal
ance
Credit Net Chang
e
Ending Balanc
e
64
$
$73,458.05 $0.00 $0.00
Debit
Grand Totals:$73,458.05
34.735.65500.0000 Professional Fees $477.5734.735.72500.0000 Misc. Taxes & Licenses $0.00
34.735.65300.0000 Bank Service Charges $17.34
34.735.65400.0000 Office Space Rent $0.00
34.735.65160.0000 Postage & Telegrams $22.50
34.735.65180.0000 Telephone $43.65
34.735.65105.0000 Contract Labor $300.0034.735.65150.0000 Office Supplies $59.49
34.735.62650.0000 Monitoring $0.0034.735.64100.0000 Dues & Subscriptions $0.00
Inactive Account Description Deb34.735.62630.0000 Fuel Costs Ops $462.37
System
:
3/25/2023 1:24:51 PM TRIAL Page:
2User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.62010.0000 Electricity $366.44
34.735.62620.0000 Utility Marking $0.00
34.735.60880.0000 Operating Maintenance $156.2534.735.61800.0000 Uniforms $856.38
34.735.60010.0000 Operating Supplies $512.3334.735.60182.0000 Vehicle Maintenance $2,342.62
34.735.55985.0000 SM Workers Comp $208.5234.735.56465.0000 SM Insurance $450.29
34.735.55050.0000 Salaries & Wages $5,007.0334.735.55965.0000 SM Payroll Taxes $398.14
34.735.48010.0000 SM Hook Up Fees $0.00
34.735.48020.0000 SM Usage Fees $0.00
34.730.75100.0000 Depreciation Expense $6,653.64
34.735.40807.0000 SM Contract Work $0.00
34.730.72500.0000 Misc. Taxes & Licenses $0.0034.730.73010.0000 Insurance $480.00
34.730.70100.0000 Management Fees $567.0034.730.72100.0000 Real Estate Taxes $600.00
34.730.65500.0000 Professional Fees $672.7634.730.65540.0000 Professional Fees Other $0.00
34.730.65300.0000 Bank Service Charges $69.38
34.730.65400.0000 Office Space Rent $0.00
34.730.65160.0000 Postage & Telegrams $66.82
34.730.65180.0000 Telephone $100.05
34.730.65105.0000 Contract Labor $425.0134.730.65150.0000 Office Supplies $238.40
34.730.64100.0000 Dues & Subscriptions $0.0034.730.64300.0000 Employee Relations $91.98
34.730.62630.0000 Fuel Costs Ops $4,031.1934.730.62650.0000 Monitoring $100.00
34.730.62010.0000 Electricity $211.83
34.730.62620.0000 Utility Marking $0.00
34.730.61210.0000 Water Services $0.00
34.730.61800.0000 Uniforms $1,484.74
34.730.60875.0000 Chemicals $159.9634.730.60880.0000 Operating Maintenance $16,065.55
34.730.60010.0000 Operating Supplies $998.6034.730.60182.0000 Vehicle Maintenance $4,504.30
34.730.55985.0000 SM Workers Comp $834.0434.730.56465.0000 SM Insurance $1,801.14
34.730.55050.0000 Salaries & Wages $20,028.1634.730.55965.0000 SM Payroll Taxes $1,592.58
34.001.34000.0000 Retained Earnings $0.00
34.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum Depreciation $0.0034.001.30110.0000 Common - Non Voting $0.00
34.001.16035.0000 Autos & Trucks $0.0034.001.16820.0000 Water System $0.00
34.001.11830.0000 Accts Rec/Pay - Schw Utilities $0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $0.0034.001.11820.0000 Accts Rec/Pay Ski Ops $0.00
Inactive Account Description Debit
34.001.11600.0000 Intercompany $0.00
34.001.11827.0000 Accts Rec/Pay Schw Mtn Prop $0.00
Ranges:From:To:
Date:
Account:
11/1/2022
11/30/2022
First Last
System
:
3/25/2023 1:24:51 PM TRIAL Page:
1User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Company Posting, Unit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 11 of 24
Beginning
Balance
Credit Net Change Ending Balance
($98,868.58)$0.00 $0.00 ($98,868.58)
$178,868.58 $0.00 $0.00 $178,868.58($696,234.20)$0.00 $0.00 ($696,234.20)($1,897.07)$0.00 $0.00 ($1,897.07)$17,414.08 $48,003.52 $897.21 $18,311.29$8,984.19 $0.00 $0.00 $8,984.19
$2,035,000.72 $0.00 $0.00 $2,035,000.72($1,335,174.53)$6,653.64 ($6,653.64)($1,341,828.17)
($433,926.46)$0.00 $0.00 ($433,926.46)$135,326.90 $0.00 $0.00 $135,326.90($114,527.80)$16,358.20 ($16,358.20)($130,886.00)$116,572.24 $26,898.32 ($4,012.53)$112,559.71$9,661.60 $2,916.32 $919.70 $10,581.30
$4,677.13 $1,001.43 ($28.83)$4,648.30$12,554.56 $0.00 $1,471.30 $14,025.86
$2,167.41 $0.00 $247.80 $2,415.21$9,337.45 $0.00 $62.64 $9,400.09$2,576.91 $0.00 $106.65 $2,683.56$52,947.85 $0.00 $991.53 $53,939.38($50,019.20)$7,606.40 ($7,606.40)($57,625.60)
$2,114.60 $111.29 ($111.29)$2,003.31$1,285.16 $0.00 $168.65 $1,453.81
$145.87 $0.00 $29.40 $175.27$17,188.31 $0.00 $4,653.77 $21,842.08$1,174.81 $0.00 $225.00 $1,399.81$1,107.74 $0.00 $0.00 $1,107.74$210.83 $0.00 $0.00 $210.83
$1,229.56 $0.00 $141.67 $1,371.23$550.30 $0.00 $0.00 $550.30
$232.17 $0.00 $27.37 $259.54$631.24 $0.00 $255.95 $887.19$477.58 $0.00 $69.65 $547.23$20.00 $0.00 $5.00 $25.00$3,573.80 $0.00 $2,778.09 $6,351.89
$2,420.10 $0.00 $885.00 $3,305.10$0.00 $16,817.99 $0.00 $0.00
$3,969.00 $0.00 $567.00 $4,536.00$4,200.00 $0.00 $600.00 $4,800.00$2,552.00 $0.00 $0.00 $2,552.00$3,360.00 $0.00 $480.00 $3,840.00$46,575.48 $0.00 $6,653.64 $53,229.12
($200.00)$200.00 ($200.00)($400.00)($10,427.00)$0.00 $0.00 ($10,427.00)
($7,160.39)$1,140.75 ($1,140.75)($8,301.14)$28,820.20 $0.00 $10,493.07 $39,313.27$2,386.90 $0.00 $1,316.24 $3,703.14$1,156.51 $0.00 $459.81 $1,616.32$3,115.77 $0.00 $367.83 $3,483.60
$554.80 $0.00 $102.46 $657.26$3,266.24 $0.00 $115.78 $3,382.02
$21,878.22 $0.00 $0.00 $21,878.22$984.78 $0.00 $90.10 $1,074.88$1,108.12 $0.00 $0.00 $1,108.12
Beginning Credit Net Change Ending Balance$68.13 $0.00 $0.00 $68.13
$2,285.50 $0.00 $470.47 $2,755.97$50.00 $0.00 $50.00 $100.00$207.25 $0.00 $0.00 $207.25$600.00 $0.00 $100.00 $700.00$59.49 $0.00 $0.00 $59.49
$163.58 $0.00 $23.35 $186.93$240.59 $0.00 $159.57 $400.16$187.59 $0.00 $17.41 $205.00$20.00 $0.00 $5.00 $25.00$2,058.39 $0.00 $103.53 $2,161.92$0.00 $7,183.77 $0.00 $0.00$115.00 $0.00 $0.00 $115.00
Accounts
Beginning
Balance
Credit Net Chang
e
Ending Balanc
e
66 $134,891.63 $0.00 $0.00
Deb
it
Grand $134,891.63
34.735.68955.0000 Transfer HMUC/RW $7,183.7734.735.72500.0000 Misc. Taxes & $0.00
34.735.65400.0000 Office Space Rent $5.0034.735.65500.0000 Professional Fees $103.53
34.735.65180.0000 Telephone $159.5734.735.65300.0000 Bank Service Charges $17.41
34.735.65150.0000 Office Supplies $0.00
34.735.65160.0000 Postage & Telegrams $23.35
34.735.64100.0000 Dues & Subscriptions $0.0034.735.65105.0000 Contract Labor $100.00
34.735.62630.0000 Fuel Costs Ops $470.4734.735.62650.0000 Monitoring $50.00
Inactive Account Description Debi34.735.62620.0000 Utility Marking $0.00
System
:
3/25/2023 1:26:16 PM TRIAL Page:
2User Date:3/25/2023 Resort Water Company, Inc.User ID: rengel
34.735.61800.0000 Uniforms $90.1034.735.62010.0000 Electricity $0.00
34.735.60182.0000 Vehicle Maintenance $115.78
34.735.60880.0000 Operating $0.00
34.735.56465.0000 SM Insurance $367.83
34.735.60010.0000 Operating Supplies $102.46
34.735.55965.0000 SM Payroll Taxes $1,316.2434.735.55985.0000 SM Workers Comp $459.81
34.735.48020.0000 SM Usage Fees $0.0034.735.55050.0000 Salaries & Wages $10,493.07
34.735.40807.0000 SM Contract Work $0.0034.735.48010.0000 SM Hook Up Fees $0.00
34.730.73010.0000 Insurance $480.0034.730.75100.0000 Depreciation Expense $6,653.64
34.730.72100.0000 Real Estate Taxes $600.0034.730.72500.0000 Misc. Taxes & $0.00
34.730.68955.0000 Transfer HMUC/RW $16,817.99
34.730.70100.0000 Management Fees $567.00
34.730.65500.0000 Professional Fees $2,778.09
34.730.65540.0000 Professional Fees $885.00
34.730.65300.0000 Bank Service Charges $69.6534.730.65400.0000 Office Space Rent $5.00
34.730.65160.0000 Postage & Telegrams $27.3734.730.65180.0000 Telephone $255.95
34.730.65105.0000 Contract Labor $141.6734.730.65150.0000 Office Supplies $0.00
34.730.64100.0000 Dues & Subscriptions $0.0034.730.64300.0000 Employee Relations $0.00
34.730.62630.0000 Fuel Costs Ops $4,653.7734.730.62650.0000 Monitoring $225.00
34.730.62010.0000 Electricity $168.65
34.730.62620.0000 Utility Marking $29.40
34.730.61210.0000 Water Services $0.00
34.730.61800.0000 Uniforms $0.00
34.730.60875.0000 Chemicals $106.6534.730.60880.0000 Operating $991.53
34.730.60010.0000 Operating Supplies $247.8034.730.60182.0000 Vehicle Maintenance $62.64
34.730.55985.0000 SM Workers Comp $972.6034.730.56465.0000 SM Insurance $1,471.30
34.730.55050.0000 Salaries & Wages $22,885.7934.730.55965.0000 SM Payroll Taxes $3,836.02
34.001.34000.0000 Retained Earnings $0.0034.730.48020.0000 SM Usage Fees $0.00
34.001.17010.0000 Schweitzer Accum $0.00
34.001.30110.0000 Common - Non Voting $0.00
34.001.16035.0000 Autos & Trucks $0.00
34.001.16820.0000 Water System $0.00
34.001.11827.0000 Accts Rec/Pay Schw $0.0034.001.11830.0000 Accts Rec/Pay - Schw $48,900.73
34.001.11818.0000 Accts Rec/Pay - Schw $0.0034.001.11820.0000 Accts Rec/Pay Ski $0.00
Company Posting, Unit
Inactive Account Description Debit
34.001.11600.0000 Intercompany $0.00
Ranges:From:To:
Date:
Account:
12/1/2022
12/31/2022
First
System
:
3/25/2023 1:26:16 PM TRIAL Page:
1User Date:3/25/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 12 of 24
4:06:12 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$2,470.12 ($2,470.12)$453,523.10$0.00 $0.00 $8,984.19$0.00 $0.00 $1,874,757.36
$6,173.14 ($6,173.14)($1,187,159.07)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($170,991.25)$0.00 $0.00 ($3,777.25)$16,226.56 ($16,226.56)($145,653.80)
$0.00 $8,878.18 $95,590.66$0.00 $741.66 $7,353.21$0.00 $272.42 $2,807.69$0.00 $1,630.80 $10,589.59$0.00 $214.49 $1,212.66
$0.00 $0.00 $86.25$0.00 $198.63 $5,168.39$0.00 $0.00 $2,005.02$0.00 $6,505.76 $19,897.65$4,864.40 ($4,864.40)($40,554.00)
$0.00 $0.00 $227.67$0.00 $200.21 $1,646.86$0.00 $173.61 $1,910.01$0.00 $125.00 $1,450.00$0.00 $0.00 $2,607.75
$0.00 $263.62 $397.82$0.00 $143.83 $1,165.92$0.00 $0.00 $165.30$0.00 $143.00 $1,278.34$0.00 $53.66 $1,682.60
$0.00 $15.76 $419.59$0.00 $104.10 $972.41$0.00 $56.80 $416.41$0.00 $0.00 $177.00$0.00 $309.29 $3,602.23
$0.00 $273.04 $1,411.79$0.00 $0.00 $1,251.28$0.00 $567.00 $5,103.00$0.00 $575.00 $5,175.00$0.00 $0.00 $60.00
$0.00 $475.00 $4,285.00$0.00 $6,173.14 $55,558.26$200.00 ($200.00)($600.00)$0.00 $0.00 ($672.75)$760.50 ($760.50)($5,967.70)
$0.00 $1,268.32 $12,223.59$0.00 $105.94 $937.99$0.00 $38.92 $379.68$0.00 $199.91 $1,201.93$0.00 $0.00 $144.61
$0.00 $0.00 $792.65$0.00 $0.00 $79.65$0.00 $0.00 $10,764.95$0.00 $353.38 $1,431.13
Credit Net Change Ending Balance
$0.00 $156.21 $979.14
$0.00 $0.00 $125.00
$0.00 $0.00 $42.25$0.00 $102.50 $136.63$0.00 $20.54 $410.94$0.00 $0.00 $44.07$0.00 $100.00 $900.00
$0.00 $0.00 $834.15$0.00 $10.00 $90.00$0.00 $51.24 $421.27$0.00 $56.80 $372.36$0.00 $0.00 $177.00
$0.00 $44.19 $332.40$0.00 $92.77 $420.89$0.00 $0.00 $1,251.27
Credit Net Change Ending Balance
$30,694.72 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
1/1/2021
1/31/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $455,993.22 $0.0034.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $1,874,757.36 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,180,985.93)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($170,991.25)$0.0034.730.40807.0000 SM Contract Work ($3,777.25)$0.0034.730.48020.0000 SM Usage Fees ($129,427.24)$0.00
34.730.55050.0000 Salaries & Wages $86,712.48 $8,878.1834.730.55965.0000 SM Payroll Taxes $6,611.55 $741.6634.730.55985.0000 SM Workers Comp $2,535.27 $272.4234.730.56465.0000 SM Insurance $8,958.79 $1,630.8034.730.60010.0000 Operating Supplies $998.17 $214.49
34.730.60150.0000 Rental Equipment $86.25 $0.0034.730.60182.0000 Vehicle Maintenance $4,969.76 $198.6334.730.60875.0000 Chemicals $2,005.02 $0.0034.730.60880.0000 Operating Maintenance $13,391.89 $6,505.7634.730.61210.0000 Water Services ($35,689.60)$0.00
34.730.61800.0000 Uniforms $227.67 $0.0034.730.62010.0000 Electricity $1,446.65 $200.2134.730.62630.0000 Fuel Costs Ops $1,736.40 $173.6134.730.62650.0000 Monitoring $1,325.00 $125.0034.730.64100.0000 Dues & Subscriptions $2,607.75 $0.00
34.730.64300.0000 Employee Relations $134.20 $263.6234.730.64305.0000 401k Employer Contribion $1,022.09 $143.8334.730.64700.0000 Training $165.30 $0.0034.730.65105.0000 Contract Labor $1,135.34 $143.0034.730.65150.0000 Office Supplies $1,628.94 $53.66
34.730.65160.0000 Postage & Telegrams $403.83 $15.7634.730.65180.0000 Telephone $868.31 $104.1034.730.65300.0000 Bank Service Charges $359.61 $56.8034.730.65400.0000 Office Space Rent $177.00 $0.0034.730.65500.0000 Professional Fees $3,292.94 $309.29
34.730.65540.0000 Professional Fees Other $1,138.75 $273.0434.730.68200.0000 Fuel Cost $1,251.28 $0.0034.730.70100.0000 Management Fees $4,536.00 $567.0034.730.72100.0000 Real Estate Taxes $4,600.00 $575.0034.730.72500.0000 Misc. Taxes & Licenses $60.00 $0.00
34.730.73010.0000 Insurance $3,810.00 $475.0034.730.75100.0000 Depreciation Expense $49,385.12 $6,173.1434.735.40807.0000 SM Contract Work ($400.00)$0.0034.735.48010.0000 SM Hook Up Fees ($672.75)$0.0034.735.48020.0000 SM Usage Fees ($5,207.20)$0.00
34.735.55050.0000 Salaries & Wages $10,955.27 $1,268.3234.735.55965.0000 SM Payroll Taxes $832.05 $105.9434.735.55985.0000 SM Workers Comp $340.76 $38.9234.735.56465.0000 SM Insurance $1,002.02 $199.9134.735.60010.0000 Operating Supplies $144.61 $0.00
34.735.60182.0000 Vehicle Maintenance $792.65 $0.0034.735.60875.0000 Chemicals $79.65 $0.00
System
:
3/15/2023 4:06:12 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.60880.0000 Operating Maintenance $10,764.95 $0.0034.735.62010.0000 Electricity $1,077.75 $353.38
Inactive Account Description Beginning Balance Debit
34.735.62630.0000 Fuel Costs Ops $822.93 $156.21
34.735.62650.0000 Monitoring $125.00 $0.00
34.735.64100.0000 Dues & Subscriptions $42.25 $0.0034.735.64300.0000 Employee Relations $34.13 $102.5034.735.64305.0000 401k Employer Contribion $390.40 $20.5434.735.65100.0000 Credit Card Fees $44.07 $0.0034.735.65105.0000 Contract Labor $800.00 $100.00
34.735.65150.0000 Office Supplies $834.15 $0.0034.735.65160.0000 Postage & Telegrams $80.00 $10.0034.735.65180.0000 Telephone $370.03 $51.2434.735.65300.0000 Bank Service Charges $315.56 $56.8034.735.65400.0000 Office Space Rent $177.00 $0.00
34.735.65500.0000 Professional Fees $288.21 $44.1934.735.65540.0000 Professional Fees Other $328.12 $92.7734.735.68200.0000 Fuel Cost $1,251.27 $0.00
Accounts Beginning Balance Debit
Grand Totals:71 $0.00 $30,694.72
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 13 of 24
4:09:01 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$1,810.88 $1,778.31 $455,301.41$0.00 $0.00 $8,984.19$0.00 $0.00 $1,874,757.36
$12,346.28 ($6,173.14)($1,193,332.21)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($170,991.25)$0.00 $0.00 ($3,777.25)$16,316.16 ($16,316.16)($161,969.96)
$0.00 $7,972.45 $103,563.11$0.00 $343.93 $7,697.14$0.00 $121.20 $2,928.89$0.00 $1,330.75 $11,920.34$0.00 $168.41 $1,381.07
$0.00 $0.00 $86.25$0.00 $834.98 $6,003.37$0.00 $124.89 $2,129.91$0.00 $696.61 $20,594.26$4,864.40 ($4,864.40)($45,418.40)
$0.00 $493.25 $720.92$0.00 $0.00 $1,646.86$0.00 $127.42 $2,037.43$0.00 $100.00 $1,550.00$0.00 $0.00 $2,607.75
$0.00 $14.94 $412.76$0.00 $144.99 $1,310.91$0.00 $0.00 $165.30$0.00 $0.00 $1,278.34$0.00 $4.59 $1,687.19
$0.00 $21.27 $440.86$0.00 $113.23 $1,085.64$0.00 $48.63 $465.04$0.00 $0.00 $177.00$0.00 $3,181.58 $6,783.81
$0.00 $131.25 $1,543.04$0.00 $0.00 $1,251.28$0.00 $567.00 $5,670.00$0.00 $575.00 $5,750.00$0.00 $0.00 $60.00
$0.00 $475.00 $4,760.00$6,173.14 $6,173.14 $61,731.40$200.00 ($200.00)($800.00)$0.00 $0.00 ($672.75)$789.75 ($789.75)($6,757.45)
$0.00 $1,138.92 $13,362.51$0.00 $49.14 $987.13$0.00 $17.31 $396.99$0.00 $159.92 $1,361.85$0.00 $83.66 $228.27
$0.00 $140.07 $932.72$0.00 $0.00 $79.65$0.00 $200.00 $10,964.95$0.00 $342.79 $1,773.92
Credit Net Change Ending Balance
$0.00 $118.95 $1,098.09
$0.00 $0.00 $125.00
$0.00 $0.00 $42.25$0.00 $0.00 $136.63$0.00 $20.71 $431.65$0.00 $0.00 $44.07$0.00 $100.00 $1,000.00
$0.00 $0.00 $834.15$0.00 $10.00 $100.00$0.00 $51.00 $472.27$0.00 $48.62 $420.98$0.00 $0.00 $177.00
$0.00 $35.16 $367.56$0.00 $284.38 $705.27$0.00 $0.00 $1,251.27
Credit Net Change Ending Balance
$42,500.61 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
2/1/2021
2/28/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $453,523.10 $3,589.1934.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $1,874,757.36 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,187,159.07)$6,173.1434.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($170,991.25)$0.0034.730.40807.0000 SM Contract Work ($3,777.25)$0.0034.730.48020.0000 SM Usage Fees ($145,653.80)$0.00
34.730.55050.0000 Salaries & Wages $95,590.66 $7,972.4534.730.55965.0000 SM Payroll Taxes $7,353.21 $343.9334.730.55985.0000 SM Workers Comp $2,807.69 $121.2034.730.56465.0000 SM Insurance $10,589.59 $1,330.7534.730.60010.0000 Operating Supplies $1,212.66 $168.41
34.730.60150.0000 Rental Equipment $86.25 $0.0034.730.60182.0000 Vehicle Maintenance $5,168.39 $834.9834.730.60875.0000 Chemicals $2,005.02 $124.8934.730.60880.0000 Operating Maintenance $19,897.65 $696.6134.730.61210.0000 Water Services ($40,554.00)$0.00
34.730.61800.0000 Uniforms $227.67 $493.2534.730.62010.0000 Electricity $1,646.86 $0.0034.730.62630.0000 Fuel Costs Ops $1,910.01 $127.4234.730.62650.0000 Monitoring $1,450.00 $100.0034.730.64100.0000 Dues & Subscriptions $2,607.75 $0.00
34.730.64300.0000 Employee Relations $397.82 $14.9434.730.64305.0000 401k Employer Contribion $1,165.92 $144.9934.730.64700.0000 Training $165.30 $0.0034.730.65105.0000 Contract Labor $1,278.34 $0.0034.730.65150.0000 Office Supplies $1,682.60 $4.59
34.730.65160.0000 Postage & Telegrams $419.59 $21.2734.730.65180.0000 Telephone $972.41 $113.2334.730.65300.0000 Bank Service Charges $416.41 $48.6334.730.65400.0000 Office Space Rent $177.00 $0.0034.730.65500.0000 Professional Fees $3,602.23 $3,181.58
34.730.65540.0000 Professional Fees Other $1,411.79 $131.2534.730.68200.0000 Fuel Cost $1,251.28 $0.0034.730.70100.0000 Management Fees $5,103.00 $567.0034.730.72100.0000 Real Estate Taxes $5,175.00 $575.0034.730.72500.0000 Misc. Taxes & Licenses $60.00 $0.00
34.730.73010.0000 Insurance $4,285.00 $475.0034.730.75100.0000 Depreciation Expense $55,558.26 $12,346.2834.735.40807.0000 SM Contract Work ($600.00)$0.0034.735.48010.0000 SM Hook Up Fees ($672.75)$0.0034.735.48020.0000 SM Usage Fees ($5,967.70)$0.00
34.735.55050.0000 Salaries & Wages $12,223.59 $1,138.9234.735.55965.0000 SM Payroll Taxes $937.99 $49.1434.735.55985.0000 SM Workers Comp $379.68 $17.3134.735.56465.0000 SM Insurance $1,201.93 $159.9234.735.60010.0000 Operating Supplies $144.61 $83.66
34.735.60182.0000 Vehicle Maintenance $792.65 $140.0734.735.60875.0000 Chemicals $79.65 $0.00
System
:
3/15/2023 4:09:01 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.60880.0000 Operating Maintenance $10,764.95 $200.0034.735.62010.0000 Electricity $1,431.13 $342.79
Inactive Account Description Beginning Balance Debit
34.735.62630.0000 Fuel Costs Ops $979.14 $118.95
34.735.62650.0000 Monitoring $125.00 $0.00
34.735.64100.0000 Dues & Subscriptions $42.25 $0.0034.735.64300.0000 Employee Relations $136.63 $0.0034.735.64305.0000 401k Employer Contribion $410.94 $20.7134.735.65100.0000 Credit Card Fees $44.07 $0.0034.735.65105.0000 Contract Labor $900.00 $100.00
34.735.65150.0000 Office Supplies $834.15 $0.0034.735.65160.0000 Postage & Telegrams $90.00 $10.0034.735.65180.0000 Telephone $421.27 $51.0034.735.65300.0000 Bank Service Charges $372.36 $48.6234.735.65400.0000 Office Space Rent $177.00 $0.00
34.735.65500.0000 Professional Fees $332.40 $35.1634.735.65540.0000 Professional Fees Other $420.89 $284.3834.735.68200.0000 Fuel Cost $1,251.27 $0.00
Accounts Beginning Balance Debit
Grand Totals:71 $0.00 $42,500.61
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 14 of 24
4:10:11 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$12,736.20 ($12,736.20)$442,565.21$0.00 $0.00 $8,984.19$0.00 $0.00 $1,874,757.36
$6,173.14 ($6,173.14)($1,199,505.35)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($170,991.25)$0.00 $0.00 ($3,777.25)$6.00 ($6.00)($6.00)
$16,310.16 ($16,310.16)($178,280.12)$0.00 $12,583.89 $116,147.00$0.00 $1,088.77 $8,785.91$0.00 $457.96 $3,386.85$0.00 $1,347.41 $13,267.75
$0.00 $65.04 $1,446.11$0.00 $0.00 $86.25$0.00 $230.22 $6,233.59$0.00 $1,343.54 $3,473.45$0.00 $7,680.08 $28,274.34
$4,864.40 ($4,864.40)($50,282.80)$0.00 $64.00 $784.92$0.00 $219.84 $1,866.70$0.00 $14.93 $14.93$0.00 $362.20 $2,399.63
$0.00 $295.00 $295.00$218.50 ($218.50)$1,331.50$0.00 $0.00 $2,607.75$0.00 $165.70 $578.46$0.00 $165.44 $1,476.35
$0.00 $0.00 $165.30$0.00 $270.00 $1,548.34$0.00 $14.99 $1,702.18$0.00 $6.48 $447.34$0.00 $105.23 $1,190.87
$0.00 $49.73 $514.77$0.00 $0.00 $177.00$0.00 $1,488.82 $8,272.63$0.00 $0.00 $1,543.04$0.00 $0.00 $1,251.28
$0.00 $567.00 $6,237.00$0.00 $575.00 $6,325.00$0.00 $0.00 $60.00$0.00 $475.00 $5,235.00$0.00 $6,173.14 $67,904.54
$200.00 ($200.00)($1,000.00)$0.00 $0.00 ($672.75)$789.75 ($789.75)($7,547.20)$0.00 $1,601.81 $14,964.32$0.00 $138.12 $1,125.25
$0.00 $58.00 $454.99$0.00 $163.73 $1,525.58$0.00 $20.53 $248.80$0.00 $203.16 $1,135.88
Credit Net Change Ending Balance
$0.00 $0.00 $79.65
$0.00 $0.00 $10,964.95
$0.00 $62.69 $62.69$0.00 $328.91 $2,102.83$0.00 $309.87 $1,407.96$0.00 $25.00 $150.00$0.00 $0.00 $42.25
$0.00 $0.00 $136.63$0.00 $20.68 $452.33$0.00 $0.00 $44.07$0.00 $100.00 $1,100.00$0.00 $0.00 $834.15
$0.00 $10.00 $110.00$0.00 $52.00 $524.27$0.00 $49.72 $470.70$0.00 $0.00 $177.00$0.00 $1,002.77 $1,370.33
$0.00 $1,341.75 $2,047.02$0.00 $0.00 $1,251.27CreditNet Change Ending Balance
$41,298.15 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
3/1/2021
3/31/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $455,301.41 $0.0034.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $1,874,757.36 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,193,332.21)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($170,991.25)$0.0034.730.40807.0000 SM Contract Work ($3,777.25)$0.0034.730.48010.0000 SM Hook Up Fees $0.00 $0.00
34.730.48020.0000 SM Usage Fees ($161,969.96)$0.0034.730.55050.0000 Salaries & Wages $103,563.11 $12,583.8934.730.55965.0000 SM Payroll Taxes $7,697.14 $1,088.7734.730.55985.0000 SM Workers Comp $2,928.89 $457.9634.730.56465.0000 SM Insurance $11,920.34 $1,347.41
34.730.60010.0000 Operating Supplies $1,381.07 $65.0434.730.60150.0000 Rental Equipment $86.25 $0.0034.730.60182.0000 Vehicle Maintenance $6,003.37 $230.2234.730.60875.0000 Chemicals $2,129.91 $1,343.5434.730.60880.0000 Operating Maintenance $20,594.26 $7,680.08
34.730.61210.0000 Water Services ($45,418.40)$0.0034.730.61800.0000 Uniforms $720.92 $64.0034.730.62010.0000 Electricity $1,646.86 $219.8434.730.62620.0000 Utility Marking $0.00 $14.9334.730.62630.0000 Fuel Costs Ops $2,037.43 $362.20
34.730.62640.0000 Snow Removal Ops $0.00 $295.0034.730.62650.0000 Monitoring $1,550.00 $0.0034.730.64100.0000 Dues & Subscriptions $2,607.75 $0.0034.730.64300.0000 Employee Relations $412.76 $165.7034.730.64305.0000 401k Employer Contribion $1,310.91 $165.44
34.730.64700.0000 Training $165.30 $0.0034.730.65105.0000 Contract Labor $1,278.34 $270.0034.730.65150.0000 Office Supplies $1,687.19 $14.9934.730.65160.0000 Postage & Telegrams $440.86 $6.4834.730.65180.0000 Telephone $1,085.64 $105.23
34.730.65300.0000 Bank Service Charges $465.04 $49.7334.730.65400.0000 Office Space Rent $177.00 $0.0034.730.65500.0000 Professional Fees $6,783.81 $1,488.8234.730.65540.0000 Professional Fees Other $1,543.04 $0.0034.730.68200.0000 Fuel Cost $1,251.28 $0.00
34.730.70100.0000 Management Fees $5,670.00 $567.0034.730.72100.0000 Real Estate Taxes $5,750.00 $575.0034.730.72500.0000 Misc. Taxes & Licenses $60.00 $0.0034.730.73010.0000 Insurance $4,760.00 $475.0034.730.75100.0000 Depreciation Expense $61,731.40 $6,173.14
34.735.40807.0000 SM Contract Work ($800.00)$0.0034.735.48010.0000 SM Hook Up Fees ($672.75)$0.0034.735.48020.0000 SM Usage Fees ($6,757.45)$0.0034.735.55050.0000 Salaries & Wages $13,362.51 $1,601.8134.735.55965.0000 SM Payroll Taxes $987.13 $138.12
34.735.55985.0000 SM Workers Comp $396.99 $58.0034.735.56465.0000 SM Insurance $1,361.85 $163.73
System
:
3/15/2023 4:10:11 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.60010.0000 Operating Supplies $228.27 $20.5334.735.60182.0000 Vehicle Maintenance $932.72 $203.16
Inactive Account Description Beginning Balance Debit
34.735.60875.0000 Chemicals $79.65 $0.00
34.735.60880.0000 Operating Maintenance $10,964.95 $0.00
34.735.61800.0000 Uniforms $0.00 $62.6934.735.62010.0000 Electricity $1,773.92 $328.9134.735.62630.0000 Fuel Costs Ops $1,098.09 $309.8734.735.62650.0000 Monitoring $125.00 $25.0034.735.64100.0000 Dues & Subscriptions $42.25 $0.00
34.735.64300.0000 Employee Relations $136.63 $0.0034.735.64305.0000 401k Employer Contribion $431.65 $20.6834.735.65100.0000 Credit Card Fees $44.07 $0.0034.735.65105.0000 Contract Labor $1,000.00 $100.0034.735.65150.0000 Office Supplies $834.15 $0.00
34.735.65160.0000 Postage & Telegrams $100.00 $10.0034.735.65180.0000 Telephone $472.27 $52.0034.735.65300.0000 Bank Service Charges $420.98 $49.7234.735.65400.0000 Office Space Rent $177.00 $0.0034.735.65500.0000 Professional Fees $367.56 $1,002.77
34.735.65540.0000 Professional Fees Other $705.27 $1,341.7534.735.68200.0000 Fuel Cost $1,251.27 $0.00Accounts Beginning Balance Debit
Grand Totals:75 $0.00 $41,298.15
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 15 of 24
4:12:08 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$174,482.92 ($169,766.83)$272,798.38$0.00 $0.00 $8,984.19$0.00 $144,153.24 $2,018,910.60
$8,767.54 ($8,767.54)($1,208,272.89)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($170,991.25)$0.00 $0.00 ($3,777.25)$0.00 $0.00 ($6.00)
$16,316.16 ($16,316.16)($194,596.28)$0.00 $7,522.75 $123,669.75$0.00 $378.16 $378.16$2,600.80 $20,877.35 $20,877.35$0.00 $4,313.45 $13,099.36
$0.00 $1,686.34 $5,073.19$0.00 $1,402.56 $14,670.31$0.00 $295.16 $1,741.27$0.00 $0.00 $86.25$0.00 $675.33 $6,908.92
$0.00 $148.32 $3,621.77$0.00 $0.00 $28,274.34$0.00 $102.96 $102.96$4,864.40 ($4,864.40)($55,147.20)$0.00 $0.00 $784.92
$0.00 $212.65 $2,079.35$0.00 $0.00 $14.93$0.00 $183.56 $2,583.19$0.00 $0.00 $295.00$0.00 $0.00 $1,331.50
$0.00 $0.00 $2,607.75$0.00 $21.10 $599.56$0.00 $730.14 $2,206.49$0.00 $0.00 $165.30$0.00 $242.00 $1,790.34
$0.00 $158.88 $1,861.06$0.00 $7.50 $454.84$0.00 $155.66 $1,346.53$0.00 $56.18 $570.95$0.00 $0.00 $177.00
$0.00 $875.12 $9,147.75$0.00 $0.00 $1,543.04$0.00 $0.00 $1,251.28$0.00 $567.00 $6,804.00$140.31 ($140.31)$6,184.69
$0.00 $502.32 $562.32$0.00 $1,569.24 $6,804.24$0.00 $8,767.54 $76,672.08$200.00 ($200.00)($1,200.00)$0.00 $0.00 ($672.75)
$789.75 ($789.75)($8,336.95)$0.00 $2,786.56 $17,750.88$0.00 $378.16 $378.16$0.00 $237.00 $1,362.25
Credit Net Change Ending Balance
$0.00 $80.86 $535.85
$0.00 $334.93 $1,860.51
$0.00 $9.66 $258.46$0.00 $59.00 $1,194.88$0.00 $0.00 $79.65$0.00 $0.00 $10,964.95$0.00 $0.00 $62.69
$0.00 $260.96 $2,363.79$0.00 $124.56 $1,532.52$0.00 $0.00 $150.00$0.00 $0.00 $42.25$0.00 $0.00 $136.63
$0.00 $40.98 $493.31$0.00 $0.00 $44.07$0.00 $0.00 $1,100.00$0.00 $15.90 $850.05$0.00 $10.00 $120.00
$0.00 $102.44 $626.71$0.00 $56.19 $526.89$0.00 $0.00 $177.00$0.00 $161.83 $1,532.16$0.00 $555.00 $2,602.02
$0.00 $0.00 $1,251.27$0.00 $26.45 $26.45CreditNet Change Ending Balance
$208,161.88 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
4/1/2021
4/30/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $442,565.21 $4,716.0934.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $1,874,757.36 $144,153.24
34.001.17010.0000 Schweitzer Accum Depreciation ($1,199,505.35)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($170,991.25)$0.0034.730.40807.0000 SM Contract Work ($3,777.25)$0.0034.730.48010.0000 SM Hook Up Fees ($6.00)$0.00
34.730.48020.0000 SM Usage Fees ($178,280.12)$0.0034.730.55050.0000 Salaries & Wages $116,147.00 $7,522.7534.730.55080.0000 Accrue PTO Expense $0.00 $378.1634.730.55090.0000 Bonuses $0.00 $23,478.1534.730.55965.0000 SM Payroll Taxes $8,785.91 $4,313.45
34.730.55985.0000 SM Workers Comp $3,386.85 $1,686.3434.730.56465.0000 SM Insurance $13,267.75 $1,402.5634.730.60010.0000 Operating Supplies $1,446.11 $295.1634.730.60150.0000 Rental Equipment $86.25 $0.0034.730.60182.0000 Vehicle Maintenance $6,233.59 $675.33
34.730.60875.0000 Chemicals $3,473.45 $148.3234.730.60880.0000 Operating Maintenance $28,274.34 $0.0034.730.60881.0000 Tools & Supplies $0.00 $102.9634.730.61210.0000 Water Services ($50,282.80)$0.0034.730.61800.0000 Uniforms $784.92 $0.00
34.730.62010.0000 Electricity $1,866.70 $212.6534.730.62620.0000 Utility Marking $14.93 $0.0034.730.62630.0000 Fuel Costs Ops $2,399.63 $183.5634.730.62640.0000 Snow Removal Ops $295.00 $0.0034.730.62650.0000 Monitoring $1,331.50 $0.00
34.730.64100.0000 Dues & Subscriptions $2,607.75 $0.0034.730.64300.0000 Employee Relations $578.46 $21.1034.730.64305.0000 401k Employer Contribion $1,476.35 $730.1434.730.64700.0000 Training $165.30 $0.0034.730.65105.0000 Contract Labor $1,548.34 $242.00
34.730.65150.0000 Office Supplies $1,702.18 $158.8834.730.65160.0000 Postage & Telegrams $447.34 $7.5034.730.65180.0000 Telephone $1,190.87 $155.6634.730.65300.0000 Bank Service Charges $514.77 $56.1834.730.65400.0000 Office Space Rent $177.00 $0.00
34.730.65500.0000 Professional Fees $8,272.63 $875.1234.730.65540.0000 Professional Fees Other $1,543.04 $0.0034.730.68200.0000 Fuel Cost $1,251.28 $0.0034.730.70100.0000 Management Fees $6,237.00 $567.0034.730.72100.0000 Real Estate Taxes $6,325.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $60.00 $502.3234.730.73010.0000 Insurance $5,235.00 $1,569.2434.730.75100.0000 Depreciation Expense $67,904.54 $8,767.5434.735.40807.0000 SM Contract Work ($1,000.00)$0.0034.735.48010.0000 SM Hook Up Fees ($672.75)$0.00
34.735.48020.0000 SM Usage Fees ($7,547.20)$0.0034.735.55050.0000 Salaries & Wages $14,964.32 $2,786.56
System
:
3/15/2023 4:12:08 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2021 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.55080.0000 Accrue PTO Expense $0.00 $378.1634.735.55965.0000 SM Payroll Taxes $1,125.25 $237.00
Inactive Account Description Beginning Balance Debit
34.735.55985.0000 SM Workers Comp $454.99 $80.86
34.735.56465.0000 SM Insurance $1,525.58 $334.93
34.735.60010.0000 Operating Supplies $248.80 $9.6634.735.60182.0000 Vehicle Maintenance $1,135.88 $59.0034.735.60875.0000 Chemicals $79.65 $0.0034.735.60880.0000 Operating Maintenance $10,964.95 $0.0034.735.61800.0000 Uniforms $62.69 $0.00
34.735.62010.0000 Electricity $2,102.83 $260.9634.735.62630.0000 Fuel Costs Ops $1,407.96 $124.5634.735.62650.0000 Monitoring $150.00 $0.0034.735.64100.0000 Dues & Subscriptions $42.25 $0.0034.735.64300.0000 Employee Relations $136.63 $0.00
34.735.64305.0000 401k Employer Contribion $452.33 $40.9834.735.65100.0000 Credit Card Fees $44.07 $0.0034.735.65105.0000 Contract Labor $1,100.00 $0.0034.735.65150.0000 Office Supplies $834.15 $15.9034.735.65160.0000 Postage & Telegrams $110.00 $10.00
34.735.65180.0000 Telephone $524.27 $102.4434.735.65300.0000 Bank Service Charges $470.70 $56.1934.735.65400.0000 Office Space Rent $177.00 $0.0034.735.65500.0000 Professional Fees $1,370.33 $161.8334.735.65540.0000 Professional Fees Other $2,047.02 $555.00
34.735.68200.0000 Fuel Cost $1,251.27 $0.00
Grand Totals:80 $0.00 $208,161.88
34.735.72500.0000 Misc. Taxes & Licenses $0.00 $26.45Accounts Beginning Balance Debit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 16 of 24
4:13:59 PM
C Net Change
0 $0.00
0 $0.00
0 $0.000$0.00($2,436.95)0 $0.000$0.00
4 ($6,653.64)0 $0.000$0.006($16,316.16)0 $11,200.65
0 $934.530$378.770$1,237.840$137.440$325.24
0 $213.430$236.750($4,326.80)0 $196.820$244.18
0 $571.700$377.000$32.470$80.560$710.00
0 $142.000$224.960$104.600$48.890$399.57
0 $186.240$567.000$575.000$43.260$475.00
0 $6,653.645($789.75)0 $2,708.560$225.000$91.64
0 $307.850$81.150$29.200$26.740$190.24
0 $159.310$20.140$100.000$77.000$51.26
0 $48.890$65.520$43.26
Page:
User ID:
Net Change
Net Change
$0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
5/1/2021 5/31/2021
First Last Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit Ending Balance
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00 $178,868.58
34.001.11600.0000 Intercompany ($140,027.66)$0.00 ($140,027.66)
34.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.00 ($1,897.07)34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.00 ($655,075.12)
34.001.16035.0000 Autos & Trucks $8,984.19 $0.00 $8,984.1934.001.11830.0000 Accts Rec/Pay - Schw Utilities $272,798.38 $999.06 $270,361.43
34.001.17010.0000 Schweitzer Accum Depreciation ($1,208,272.89)$0.00 ($1,214,926.53)
34.001.16820.0000 Water System $2,018,910.60 $0.00 $2,018,910.60
34.001.34000.0000 Retained Earnings ($40,362.54)$0.00 ($40,362.54)34.001.30110.0000 Common - Non Voting ($433,926.46)$0.00 ($433,926.46)
34.730.55050.0000 Salaries & Wages $0.00 $11,200.65 $11,200.6534.730.48020.0000 SM Usage Fees $0.00 $0.00 ($16,316.16)
34.730.55985.0000 SM Workers Comp $0.00 $378.77 $378.7734.730.55965.0000 SM Payroll Taxes $0.00 $934.53 $934.53
34.730.60010.0000 Operating Supplies $0.00 $137.44 $137.4434.730.56465.0000 SM Insurance $0.00 $1,237.84 $1,237.84
34.730.60875.0000 Chemicals $0.00 $213.43 $213.43
34.730.60182.0000 Vehicle Maintenance $0.00 $325.24 $325.24
34.730.61210.0000 Water Services $0.00 $0.00 ($4,326.80)34.730.60881.0000 Tools & Supplies $0.00 $236.75 $236.75
34.730.62630.0000 Fuel Costs Ops $0.00 $244.18 $244.1834.730.62010.0000 Electricity $0.00 $196.82 $196.82
34.730.64100.0000 Dues & Subscriptions $0.00 $377.00 $377.0034.730.62650.0000 Monitoring $0.00 $571.70 $571.70
34.730.64305.0000 401k Employer Contribion $0.00 $80.56 $80.5634.730.64300.0000 Employee Relations $0.00 $32.47 $32.47
34.730.65105.0000 Contract Labor $0.00 $142.00 $142.00
34.730.64700.0000 Training $0.00 $710.00 $710.00
34.730.65180.0000 Telephone $0.00 $104.60 $104.6034.730.65150.0000 Office Supplies $0.00 $224.96 $224.96
34.730.65500.0000 Professional Fees $0.00 $399.57 $399.5734.730.65300.0000 Bank Service Charges $0.00 $48.89 $48.89
34.730.70100.0000 Management Fees $0.00 $567.00 $567.0034.730.68200.0000 Fuel Cost $0.00 $186.24 $186.24
34.730.72500.0000 Misc. Taxes & Licenses $0.00 $43.26 $43.2634.730.72300.0000 Income Taxes $0.00 $575.00 $575.00
34.730.75100.0000 Depreciation Expense $0.00 $6,653.64 $6,653.64
34.730.73010.0000 Insurance $0.00 $475.00 $475.00
34.735.55050.0000 Salaries & Wages $0.00 $2,708.56 $2,708.5634.735.48020.0000 SM Usage Fees $0.00 $0.00 ($789.75)
34.735.55985.0000 SM Workers Comp $0.00 $91.64 $91.6434.735.55965.0000 SM Payroll Taxes $0.00 $225.00 $225.00
34.735.60010.0000 Operating Supplies $0.00 $81.15 $81.1534.735.56465.0000 SM Insurance $0.00 $307.85 $307.85
34.735.60881.0000 Tools & Supplies $0.00 $26.74 $26.7434.735.60182.0000 Vehicle Maintenance $0.00 $29.20 $29.20
34.735.62630.0000 Fuel Costs Ops $0.00 $159.31 $159.31
34.735.62010.0000 Electricity $0.00 $190.24 $190.24
34.735.65105.0000 Contract Labor $0.00 $100.00 $100.0034.735.64305.0000 401k Employer Contribion $0.00 $20.14 $20.14
34.735.65180.0000 Telephone $0.00 $51.26 $51.2634.735.65150.0000 Office Supplies $0.00 $77.00 $77.00
34.735.65500.0000 Professional Fees $0.00 $65.52 $65.5234.735.65300.0000 Bank Service Charges $0.00 $48.89 $48.89
System: 3/15/2023 4:13:59 PM
User Date: 3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 2
rengel
34.735.72500.0000 Misc. Taxes & Licenses $0.00 $43.26 $43.26
Inactive Account Description Beginning Balance Debit Cr
edi
Ending Balance
Resort Water Company, Inc.
Grand Totals:55 $0.00 $31,522.36 $31,522.36 $0.00
Accounts Beginning Balance Debit Cr
ed
Ending Balance
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 17 of 24
4:15:12 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$148,909.04 ($3,269.67)$267,091.76$0.00 $0.00 $8,984.19$144,153.24 $0.00 $2,018,910.60
$6,653.64 ($6,653.64)($1,221,580.17)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,262.40 ($16,262.40)($32,578.56)$0.00 $12,162.24 $23,362.89
$0.00 $996.14 $1,930.67$0.00 $423.58 $802.35$0.00 $1,089.56 $2,327.40$0.00 $136.99 $274.43$0.00 $590.26 $915.50
$0.00 $0.00 $213.43$0.00 $0.00 $236.75$4,326.80 ($4,326.80)($8,653.60)$0.00 $116.99 $313.81$0.00 $30.00 $30.00
$0.00 $302.20 $546.38$0.00 $100.00 $671.70$0.00 $0.00 $377.00$0.00 $22.87 $55.34$0.00 $0.00 $80.56
$0.00 $0.00 $710.00$0.00 $142.00 $284.00$0.00 $200.11 $425.07$0.00 $9.03 $9.03$0.00 $99.73 $204.33
$0.00 $56.03 $104.92$71.50 ($71.50)($71.50)$0.00 $201.09 $600.66$0.00 $878.75 $878.75$0.00 $0.00 $186.24
$0.00 $567.00 $1,134.00$0.00 $575.00 $1,150.00$0.00 $0.00 $43.26$0.00 $475.00 $950.00$0.00 $6,653.64 $13,307.28
$819.00 ($819.00)($1,608.75)$0.00 $3,040.56 $5,749.12$0.00 $249.03 $474.03$0.00 $105.90 $197.54$0.00 $285.48 $593.33
$0.00 $21.83 $102.98$0.00 $544.47 $573.67$0.00 $0.00 $26.74$0.00 $70.08 $260.32$0.00 $29.89 $29.89
$0.00 $215.20 $374.51$0.00 $25.00 $25.00$0.00 $0.00 $20.14$0.00 $100.00 $200.00
Credit Net Change Ending Balance
$0.00 $31.07 $108.07
$0.00 $10.00 $10.00
$0.00 $0.00 $51.26$0.00 $56.02 $104.91$0.00 $50.27 $115.79$0.00 $740.00 $740.00$0.00 $0.00 $43.26
Credit Net Change Ending Balance
$321,195.62 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
6/1/2021
6/30/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $270,361.43 $145,639.3734.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $144,153.24
34.001.17010.0000 Schweitzer Accum Depreciation ($1,214,926.53)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($16,316.16)$0.0034.730.55050.0000 Salaries & Wages $11,200.65 $12,162.24
34.730.55965.0000 SM Payroll Taxes $934.53 $996.1434.730.55985.0000 SM Workers Comp $378.77 $423.5834.730.56465.0000 SM Insurance $1,237.84 $1,089.5634.730.60010.0000 Operating Supplies $137.44 $136.9934.730.60182.0000 Vehicle Maintenance $325.24 $590.26
34.730.60875.0000 Chemicals $213.43 $0.0034.730.60881.0000 Tools & Supplies $236.75 $0.0034.730.61210.0000 Water Services ($4,326.80)$0.0034.730.62010.0000 Electricity $196.82 $116.9934.730.62620.0000 Utility Marking $0.00 $30.00
34.730.62630.0000 Fuel Costs Ops $244.18 $302.2034.730.62650.0000 Monitoring $571.70 $100.0034.730.64100.0000 Dues & Subscriptions $377.00 $0.0034.730.64300.0000 Employee Relations $32.47 $22.8734.730.64305.0000 401k Employer Contribion $80.56 $0.00
34.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $142.00 $142.0034.730.65150.0000 Office Supplies $224.96 $200.1134.730.65160.0000 Postage & Telegrams $0.00 $9.0334.730.65180.0000 Telephone $104.60 $99.73
34.730.65300.0000 Bank Service Charges $48.89 $56.0334.730.65400.0000 Office Space Rent $0.00 $0.0034.730.65500.0000 Professional Fees $399.57 $201.0934.730.65540.0000 Professional Fees Other $0.00 $878.7534.730.68200.0000 Fuel Cost $186.24 $0.00
34.730.70100.0000 Management Fees $567.00 $567.0034.730.72300.0000 Income Taxes $575.00 $575.0034.730.72500.0000 Misc. Taxes & Licenses $43.26 $0.0034.730.73010.0000 Insurance $475.00 $475.0034.730.75100.0000 Depreciation Expense $6,653.64 $6,653.64
34.735.48020.0000 SM Usage Fees ($789.75)$0.0034.735.55050.0000 Salaries & Wages $2,708.56 $3,040.5634.735.55965.0000 SM Payroll Taxes $225.00 $249.0334.735.55985.0000 SM Workers Comp $91.64 $105.9034.735.56465.0000 SM Insurance $307.85 $285.48
34.735.60010.0000 Operating Supplies $81.15 $21.8334.735.60182.0000 Vehicle Maintenance $29.20 $544.4734.735.60881.0000 Tools & Supplies $26.74 $0.0034.735.62010.0000 Electricity $190.24 $70.0834.735.62620.0000 Utility Marking $0.00 $29.89
34.735.62630.0000 Fuel Costs Ops $159.31 $215.2034.735.62650.0000 Monitoring $0.00 $25.0034.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $100.00 $100.00
Inactive Account Description Beginning Balance Debit
34.735.65150.0000 Office Supplies $77.00 $31.07
System
:
3/15/2023 4:15:12 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.65300.0000 Bank Service Charges $48.89 $56.0234.735.65500.0000 Professional Fees $65.52 $50.27
34.735.65160.0000 Postage & Telegrams $0.00 $10.00
34.735.65180.0000 Telephone $51.26 $0.00
Accounts Beginning Balance Debit
Grand Totals:63 $0.00 $321,195.62
34.735.65540.0000 Professional Fees Other $0.00 $740.0034.735.72500.0000 Misc. Taxes & Licenses $43.26 $0.00
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 18 of 24
4:16:22 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$3,773.61 ($3,611.13)$263,480.63$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60
$13,307.28 ($6,653.64)($1,228,233.81)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,307.20 ($16,307.20)($48,885.76)$0.00 $11,869.50 $35,232.39
$0.00 $893.55 $2,824.22$0.00 $380.06 $1,182.41$0.00 $1,624.35 $3,951.75$0.00 $286.87 $561.30$0.00 $180.06 $1,095.56
$0.00 $161.14 $374.57$0.00 $108.99 $108.99$0.00 $0.00 $236.75$4,326.80 ($4,326.80)($12,980.40)$0.00 $64.20 $64.20
$0.00 $98.89 $412.70$0.00 $48.15 $78.15$0.00 $462.85 $1,009.23$0.00 $100.00 $771.70$0.00 $360.00 $737.00
$0.00 $17.69 $73.03$0.00 $0.00 $80.56$0.00 $0.00 $710.00$0.00 $0.00 $284.00$0.00 $4.59 $429.66
$0.00 $11.72 $20.75$0.00 $0.00 $204.33$0.00 $110.71 $215.63$0.00 $0.00 ($71.50)$0.00 $434.62 $1,035.28
$0.00 $1,631.58 $2,510.33$0.00 $0.00 $186.24$0.00 $567.00 $1,701.00$0.00 $575.00 $575.00$0.00 $0.00 $1,150.00
$0.00 $0.00 $43.26$0.00 $480.00 $1,430.00$6,653.64 $6,653.64 $19,960.92$819.00 ($819.00)($2,427.75)$0.00 $2,967.38 $8,716.50
$0.00 $223.39 $697.42$0.00 $95.02 $292.56$0.00 $279.81 $873.14$0.00 $0.50 $103.48$0.00 $179.96 $753.63
$0.00 $0.00 $26.74$0.00 $64.19 $64.19$0.00 $77.49 $337.81$0.00 $48.15 $78.04
Credit Net Change Ending Balance
$0.00 $230.07 $604.58
$0.00 $0.00 $25.00
$0.00 $0.00 $20.14$0.00 $100.00 $300.00$0.00 $0.00 $108.07$0.00 $10.00 $20.00$0.00 $0.00 $51.26
$0.00 $57.37 $162.28$0.00 $74.28 $190.07$0.00 $185.00 $925.00$0.00 $0.00 $43.26
Credit Net Change Ending Balance
$45,187.53 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
7/1/2021
7/31/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $267,091.76 $162.4834.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,221,580.17)$6,653.6434.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($32,578.56)$0.0034.730.55050.0000 Salaries & Wages $23,362.89 $11,869.50
34.730.55965.0000 SM Payroll Taxes $1,930.67 $893.5534.730.55985.0000 SM Workers Comp $802.35 $380.0634.730.56465.0000 SM Insurance $2,327.40 $1,624.3534.730.60010.0000 Operating Supplies $274.43 $286.8734.730.60182.0000 Vehicle Maintenance $915.50 $180.06
34.730.60875.0000 Chemicals $213.43 $161.1434.730.60880.0000 Operating Maintenance $0.00 $108.9934.730.60881.0000 Tools & Supplies $236.75 $0.0034.730.61210.0000 Water Services ($8,653.60)$0.0034.730.61800.0000 Uniforms $0.00 $64.20
34.730.62010.0000 Electricity $313.81 $98.8934.730.62620.0000 Utility Marking $30.00 $48.1534.730.62630.0000 Fuel Costs Ops $546.38 $462.8534.730.62650.0000 Monitoring $671.70 $100.0034.730.64100.0000 Dues & Subscriptions $377.00 $360.00
34.730.64300.0000 Employee Relations $55.34 $17.6934.730.64305.0000 401k Employer Contribion $80.56 $0.0034.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $284.00 $0.0034.730.65150.0000 Office Supplies $425.07 $4.59
34.730.65160.0000 Postage & Telegrams $9.03 $11.7234.730.65180.0000 Telephone $204.33 $0.0034.730.65300.0000 Bank Service Charges $104.92 $110.7134.730.65400.0000 Office Space Rent ($71.50)$0.0034.730.65500.0000 Professional Fees $600.66 $434.62
34.730.65540.0000 Professional Fees Other $878.75 $1,631.5834.730.68200.0000 Fuel Cost $186.24 $0.0034.730.70100.0000 Management Fees $1,134.00 $567.0034.730.72100.0000 Real Estate Taxes $0.00 $575.0034.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $43.26 $0.0034.730.73010.0000 Insurance $950.00 $480.0034.730.75100.0000 Depreciation Expense $13,307.28 $13,307.2834.735.48020.0000 SM Usage Fees ($1,608.75)$0.0034.735.55050.0000 Salaries & Wages $5,749.12 $2,967.38
34.735.55965.0000 SM Payroll Taxes $474.03 $223.3934.735.55985.0000 SM Workers Comp $197.54 $95.0234.735.56465.0000 SM Insurance $593.33 $279.8134.735.60010.0000 Operating Supplies $102.98 $0.5034.735.60182.0000 Vehicle Maintenance $573.67 $179.96
34.735.60881.0000 Tools & Supplies $26.74 $0.0034.735.61800.0000 Uniforms $0.00 $64.19
System
:
3/15/2023 4:16:22 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.62010.0000 Electricity $260.32 $77.4934.735.62620.0000 Utility Marking $29.89 $48.15
Inactive Account Description Beginning Balance Debit
34.735.62630.0000 Fuel Costs Ops $374.51 $230.07
34.735.62650.0000 Monitoring $25.00 $0.00
34.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $200.00 $100.0034.735.65150.0000 Office Supplies $108.07 $0.0034.735.65160.0000 Postage & Telegrams $10.00 $10.0034.735.65180.0000 Telephone $51.26 $0.00
34.735.65300.0000 Bank Service Charges $104.91 $57.3734.735.65500.0000 Professional Fees $115.79 $74.2834.735.65540.0000 Professional Fees Other $740.00 $185.0034.735.72500.0000 Misc. Taxes & Licenses $43.26 $0.00
Accounts Beginning Balance Debit
Grand Totals:67 $0.00 $45,187.53
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 19 of 24
4:17:37 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$4,282.01 ($1,267.72)$262,212.91$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60
$6,653.64 ($6,653.64)($1,234,887.45)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,307.20 ($16,307.20)($65,192.96)$0.00 $10,872.09 $46,104.48
$0.00 $876.09 $3,700.31$0.00 $390.01 $1,572.42$0.00 $1,108.77 $5,060.52$0.00 $91.01 $652.31$0.00 $645.37 $1,740.93
$0.00 $0.00 $374.57$0.00 $155.91 $264.90$0.00 $42.51 $279.26$4,326.80 ($4,326.80)($17,307.20)$0.00 $0.00 $64.20
$0.00 $98.23 $510.93$0.00 $16.05 $94.20$0.00 $352.51 $1,361.74$0.00 $625.00 $1,396.70$0.00 $0.00 $737.00
$0.00 $21.94 $94.97$0.00 $0.00 $80.56$0.00 $0.00 $710.00$0.00 $0.00 $284.00$0.00 $53.38 $483.04
$0.00 $2.21 $22.96$0.00 $52.98 $257.31$0.00 $0.00 $215.63$0.00 $0.00 ($71.50)$0.00 $454.90 $1,490.18
$0.00 $138.75 $2,649.08$0.00 $0.00 $186.24$0.00 $567.00 $2,268.00$0.00 $575.00 $1,150.00$0.00 $0.00 $1,150.00
$0.00 $0.00 $43.26$0.00 $480.00 $1,910.00$0.00 $6,653.64 $26,614.56$877.50 ($877.50)($3,305.25)$0.00 $3,217.18 $11,933.68
$0.00 $260.77 $958.19$0.00 $115.53 $408.09$0.00 $287.55 $1,160.69$0.00 $27.49 $130.97$0.00 $631.61 $1,385.24
$0.00 $42.50 $69.24$0.00 $0.00 $64.19$0.00 $90.49 $428.30$0.00 $16.05 $94.09
Credit Net Change Ending Balance
$0.00 $292.95 $897.53
$0.00 $75.00 $100.00
$0.00 $0.00 $20.14$0.00 $0.00 $300.00$0.00 $48.78 $156.85$0.00 $2.21 $22.21$0.00 $0.00 $51.26
$0.00 $0.00 $162.28$0.00 $51.40 $241.47$0.00 $0.00 $925.00$0.00 $0.00 $43.26
Credit Net Change Ending Balance
$32,447.15 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
8/1/2021
8/31/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $263,480.63 $3,014.2934.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,228,233.81)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($48,885.76)$0.0034.730.55050.0000 Salaries & Wages $35,232.39 $10,872.09
34.730.55965.0000 SM Payroll Taxes $2,824.22 $876.0934.730.55985.0000 SM Workers Comp $1,182.41 $390.0134.730.56465.0000 SM Insurance $3,951.75 $1,108.7734.730.60010.0000 Operating Supplies $561.30 $91.0134.730.60182.0000 Vehicle Maintenance $1,095.56 $645.37
34.730.60875.0000 Chemicals $374.57 $0.0034.730.60880.0000 Operating Maintenance $108.99 $155.9134.730.60881.0000 Tools & Supplies $236.75 $42.5134.730.61210.0000 Water Services ($12,980.40)$0.0034.730.61800.0000 Uniforms $64.20 $0.00
34.730.62010.0000 Electricity $412.70 $98.2334.730.62620.0000 Utility Marking $78.15 $16.0534.730.62630.0000 Fuel Costs Ops $1,009.23 $352.5134.730.62650.0000 Monitoring $771.70 $625.0034.730.64100.0000 Dues & Subscriptions $737.00 $0.00
34.730.64300.0000 Employee Relations $73.03 $21.9434.730.64305.0000 401k Employer Contribion $80.56 $0.0034.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $284.00 $0.0034.730.65150.0000 Office Supplies $429.66 $53.38
34.730.65160.0000 Postage & Telegrams $20.75 $2.2134.730.65180.0000 Telephone $204.33 $52.9834.730.65300.0000 Bank Service Charges $215.63 $0.0034.730.65400.0000 Office Space Rent ($71.50)$0.0034.730.65500.0000 Professional Fees $1,035.28 $454.90
34.730.65540.0000 Professional Fees Other $2,510.33 $138.7534.730.68200.0000 Fuel Cost $186.24 $0.0034.730.70100.0000 Management Fees $1,701.00 $567.0034.730.72100.0000 Real Estate Taxes $575.00 $575.0034.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $43.26 $0.0034.730.73010.0000 Insurance $1,430.00 $480.0034.730.75100.0000 Depreciation Expense $19,960.92 $6,653.6434.735.48020.0000 SM Usage Fees ($2,427.75)$0.0034.735.55050.0000 Salaries & Wages $8,716.50 $3,217.18
34.735.55965.0000 SM Payroll Taxes $697.42 $260.7734.735.55985.0000 SM Workers Comp $292.56 $115.5334.735.56465.0000 SM Insurance $873.14 $287.5534.735.60010.0000 Operating Supplies $103.48 $27.4934.735.60182.0000 Vehicle Maintenance $753.63 $631.61
34.735.60881.0000 Tools & Supplies $26.74 $42.5034.735.61800.0000 Uniforms $64.19 $0.00
System
:
3/15/2023 4:17:37 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.62010.0000 Electricity $337.81 $90.4934.735.62620.0000 Utility Marking $78.04 $16.05
Inactive Account Description Beginning Balance Debit
34.735.62630.0000 Fuel Costs Ops $604.58 $292.95
34.735.62650.0000 Monitoring $25.00 $75.00
34.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $300.00 $0.0034.735.65150.0000 Office Supplies $108.07 $48.7834.735.65160.0000 Postage & Telegrams $20.00 $2.2134.735.65180.0000 Telephone $51.26 $0.00
34.735.65300.0000 Bank Service Charges $162.28 $0.0034.735.65500.0000 Professional Fees $190.07 $51.4034.735.65540.0000 Professional Fees Other $925.00 $0.0034.735.72500.0000 Misc. Taxes & Licenses $43.26 $0.00
Accounts Beginning Balance Debit
Grand Totals:67 $0.00 $32,447.15
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 20 of 24
4:18:48 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$9,892.39 ($7,972.39)$254,240.52$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60
$6,653.64 ($6,653.64)($1,241,541.09)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,262.40 ($16,262.40)($81,455.36)$0.00 $9,833.49 $55,937.97
$0.00 $774.67 $4,474.98$0.00 $361.73 $1,934.15$0.00 $1,006.48 $6,067.00$0.00 $185.59 $837.90$0.00 $458.39 $2,199.32
$0.00 $132.75 $507.32$0.00 $3,703.48 $3,968.38$0.00 $0.00 $279.26$4,326.80 ($4,326.80)($21,634.00)$0.00 $0.00 $64.20
$0.00 $80.53 $591.46$0.00 $0.00 $94.20$0.00 $1,061.12 $2,422.86$0.00 $500.00 $1,896.70$0.00 $0.00 $737.00
$0.00 $33.70 $128.67$0.00 $0.00 $80.56$0.00 $0.00 $710.00$0.00 $141.70 $425.70$0.00 $59.44 $542.48
$0.00 $10.54 $33.50$0.00 $95.23 $352.54$0.00 $139.42 $355.05$0.00 $0.00 ($71.50)$0.00 $185.85 $1,676.03
$0.00 $950.00 $3,599.08$0.00 $0.00 $186.24$0.00 $567.00 $2,835.00$0.00 $0.00 $1,150.00$0.00 $0.00 $1,150.00
$0.00 $1,874.83 $1,918.09$1,920.00 $480.00 $2,390.00$0.00 $6,653.64 $33,268.20$877.50 ($877.50)($4,182.75)$0.00 $2,809.57 $14,743.25
$0.00 $221.33 $1,179.52$0.00 $103.35 $511.44$0.00 $287.56 $1,448.25$0.00 $3.58 $134.55$0.00 $143.04 $1,528.28
$0.00 $316.16 $316.16$0.00 $0.00 $69.24$0.00 $0.00 $64.19$0.00 $95.18 $523.48
Credit Net Change Ending Balance
$0.00 $0.00 $94.09
$0.00 $208.77 $1,106.30
$0.00 $25.00 $125.00$0.00 $0.00 $20.14$0.00 $200.00 $500.00$0.00 $0.00 $156.85$0.00 $10.54 $32.75
$0.00 $95.23 $146.49$0.00 $139.40 $301.68$0.00 $53.10 $294.57$0.00 $2,047.50 $2,972.50$0.00 $43.84 $87.10
Credit Net Change Ending Balance
$39,932.73 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
9/1/2021
9/30/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw Mountain $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $262,212.91 $1,920.0034.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,234,887.45)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($65,192.96)$0.0034.730.55050.0000 Salaries & Wages $46,104.48 $9,833.49
34.730.55965.0000 SM Payroll Taxes $3,700.31 $774.6734.730.55985.0000 SM Workers Comp $1,572.42 $361.7334.730.56465.0000 SM Insurance $5,060.52 $1,006.4834.730.60010.0000 Operating Supplies $652.31 $185.5934.730.60182.0000 Vehicle Maintenance $1,740.93 $458.39
34.730.60875.0000 Chemicals $374.57 $132.7534.730.60880.0000 Operating Maintenance $264.90 $3,703.4834.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($17,307.20)$0.0034.730.61800.0000 Uniforms $64.20 $0.00
34.730.62010.0000 Electricity $510.93 $80.5334.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $1,361.74 $1,061.1234.730.62650.0000 Monitoring $1,396.70 $500.0034.730.64100.0000 Dues & Subscriptions $737.00 $0.00
34.730.64300.0000 Employee Relations $94.97 $33.7034.730.64305.0000 401k Employer Contribion $80.56 $0.0034.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $284.00 $141.7034.730.65150.0000 Office Supplies $483.04 $59.44
34.730.65160.0000 Postage & Telegrams $22.96 $10.5434.730.65180.0000 Telephone $257.31 $95.2334.730.65300.0000 Bank Service Charges $215.63 $139.4234.730.65400.0000 Office Space Rent ($71.50)$0.0034.730.65500.0000 Professional Fees $1,490.18 $185.85
34.730.65540.0000 Professional Fees Other $2,649.08 $950.0034.730.68200.0000 Fuel Cost $186.24 $0.0034.730.70100.0000 Management Fees $2,268.00 $567.0034.730.72100.0000 Real Estate Taxes $1,150.00 $0.0034.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $43.26 $1,874.8334.730.73010.0000 Insurance $1,910.00 $2,400.0034.730.75100.0000 Depreciation Expense $26,614.56 $6,653.6434.735.48020.0000 SM Usage Fees ($3,305.25)$0.0034.735.55050.0000 Salaries & Wages $11,933.68 $2,809.57
34.735.55965.0000 SM Payroll Taxes $958.19 $221.3334.735.55985.0000 SM Workers Comp $408.09 $103.3534.735.56465.0000 SM Insurance $1,160.69 $287.5634.735.60010.0000 Operating Supplies $130.97 $3.5834.735.60182.0000 Vehicle Maintenance $1,385.24 $143.04
34.735.60880.0000 Operating Maintenance $0.00 $316.1634.735.60881.0000 Tools & Supplies $69.24 $0.00
System
:
3/15/2023 4:18:48 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.61800.0000 Uniforms $64.19 $0.0034.735.62010.0000 Electricity $428.30 $95.18
Inactive Account Description Beginning Balance Debit
34.735.62620.0000 Utility Marking $94.09 $0.00
34.735.62630.0000 Fuel Costs Ops $897.53 $208.77
34.735.62650.0000 Monitoring $100.00 $25.0034.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $300.00 $200.0034.735.65150.0000 Office Supplies $156.85 $0.0034.735.65160.0000 Postage & Telegrams $22.21 $10.54
34.735.65180.0000 Telephone $51.26 $95.2334.735.65300.0000 Bank Service Charges $162.28 $139.4034.735.65500.0000 Professional Fees $241.47 $53.1034.735.65540.0000 Professional Fees Other $925.00 $2,047.50
Grand Totals:68 $0.00 $39,932.73
34.735.72500.0000 Misc. Taxes & Licenses $43.26 $43.84
Accounts Beginning Balance Debit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 21 of 24
4:20:02 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$8,899.27 ($8,899.27)$245,341.25$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60
$6,653.64 ($6,653.64)($1,248,194.73)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,359.25 ($16,359.25)($97,814.61)$0.00 $9,748.02 $65,685.99
$0.00 $788.47 $5,263.45$0.00 $377.27 $2,311.42$0.00 $1,133.75 $7,200.75$0.00 $168.49 $1,006.39$0.00 $3,514.56 $5,713.88
$0.00 $1,543.03 $2,050.35$0.00 $2,198.93 $6,167.31$0.00 $0.00 $279.26$4,326.80 ($4,326.80)($25,960.80)$0.00 $0.00 $64.20
$0.00 $186.91 $778.37$0.00 $0.00 $94.20$0.00 $646.57 $3,069.43$0.00 $100.00 $1,996.70$0.00 $0.00 $737.00
$0.00 $0.00 $128.67$0.00 $0.00 $80.56$0.00 $0.00 $710.00$0.00 $141.53 $567.23$0.00 $0.00 $542.48
$0.00 $4.63 $38.13$0.00 $114.70 $467.24$45.27 $8.00 $363.05$0.00 $0.00 ($71.50)$0.00 $186.78 $1,862.81
$0.00 $285.00 $3,884.08$0.00 $0.00 $186.24$0.00 $567.00 $3,402.00$0.00 $1,150.00 $2,300.00$0.00 $0.00 $1,150.00
$0.00 $0.00 $1,918.09$0.00 $480.00 $2,870.00$0.00 $6,653.64 $39,921.84$877.50 ($877.50)($5,060.25)$0.00 $2,785.13 $17,528.38
$0.00 $225.28 $1,404.80$0.00 $107.79 $619.23$0.00 $299.61 $1,747.86$0.00 $8.79 $143.34$0.00 $1,873.84 $3,402.12
$0.00 $94.28 $410.44$0.00 $0.00 $69.24$0.00 $0.00 $64.19$0.00 $204.85 $728.33
Credit Net Change Ending Balance
$0.00 $0.00 $94.09
$0.00 $261.09 $1,367.39
$0.00 $0.00 $125.00$0.00 $0.00 $20.14$0.00 $100.00 $600.00$0.00 $0.00 $156.85$0.00 $4.63 $37.38
$0.00 $0.00 $146.49$45.26 $8.02 $309.70$0.00 $53.37 $347.94$0.00 $1,092.50 $4,065.00$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$37,206.99 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
10/1/2021
10/31/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $254,240.52 $0.0034.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,241,541.09)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($81,455.36)$0.0034.730.55050.0000 Salaries & Wages $55,937.97 $9,748.02
34.730.55965.0000 SM Payroll Taxes $4,474.98 $788.4734.730.55985.0000 SM Workers Comp $1,934.15 $377.2734.730.56465.0000 SM Insurance $6,067.00 $1,133.7534.730.60010.0000 Operating Supplies $837.90 $168.4934.730.60182.0000 Vehicle Maintenance $2,199.32 $3,514.56
34.730.60875.0000 Chemicals $507.32 $1,543.0334.730.60880.0000 Operating Maintenance $3,968.38 $2,198.9334.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($21,634.00)$0.0034.730.61800.0000 Uniforms $64.20 $0.00
34.730.62010.0000 Electricity $591.46 $186.9134.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $2,422.86 $646.5734.730.62650.0000 Monitoring $1,896.70 $100.0034.730.64100.0000 Dues & Subscriptions $737.00 $0.00
34.730.64300.0000 Employee Relations $128.67 $0.0034.730.64305.0000 401k Employer Contribion $80.56 $0.0034.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $425.70 $141.5334.730.65150.0000 Office Supplies $542.48 $0.00
34.730.65160.0000 Postage & Telegrams $33.50 $4.6334.730.65180.0000 Telephone $352.54 $114.7034.730.65300.0000 Bank Service Charges $355.05 $53.2734.730.65400.0000 Office Space Rent ($71.50)$0.0034.730.65500.0000 Professional Fees $1,676.03 $186.78
34.730.65540.0000 Professional Fees Other $3,599.08 $285.0034.730.68200.0000 Fuel Cost $186.24 $0.0034.730.70100.0000 Management Fees $2,835.00 $567.0034.730.72100.0000 Real Estate Taxes $1,150.00 $1,150.0034.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $1,918.09 $0.0034.730.73010.0000 Insurance $2,390.00 $480.0034.730.75100.0000 Depreciation Expense $33,268.20 $6,653.6434.735.48020.0000 SM Usage Fees ($4,182.75)$0.0034.735.55050.0000 Salaries & Wages $14,743.25 $2,785.13
34.735.55965.0000 SM Payroll Taxes $1,179.52 $225.2834.735.55985.0000 SM Workers Comp $511.44 $107.7934.735.56465.0000 SM Insurance $1,448.25 $299.6134.735.60010.0000 Operating Supplies $134.55 $8.7934.735.60182.0000 Vehicle Maintenance $1,528.28 $1,873.84
34.735.60880.0000 Operating Maintenance $316.16 $94.2834.735.60881.0000 Tools & Supplies $69.24 $0.00
System
:
3/15/2023 4:20:02 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.61800.0000 Uniforms $64.19 $0.0034.735.62010.0000 Electricity $523.48 $204.85
Inactive Account Description Beginning Balance Debit
34.735.62620.0000 Utility Marking $94.09 $0.00
34.735.62630.0000 Fuel Costs Ops $1,106.30 $261.09
34.735.62650.0000 Monitoring $125.00 $0.0034.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $500.00 $100.0034.735.65150.0000 Office Supplies $156.85 $0.0034.735.65160.0000 Postage & Telegrams $32.75 $4.63
34.735.65180.0000 Telephone $146.49 $0.0034.735.65300.0000 Bank Service Charges $301.68 $53.2834.735.65500.0000 Professional Fees $294.57 $53.3734.735.65540.0000 Professional Fees Other $2,972.50 $1,092.50
Grand Totals:68 $0.00 $37,206.99
34.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
Accounts Beginning Balance Debit
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 22 of 24
4:21:12 PM
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$15,900.07 ($7,107.35)$238,233.90$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60
$6,653.64 ($6,653.64)($1,254,848.37)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$32,679.85 ($16,320.60)($114,135.21)$9,748.02 $11,398.99 $77,084.98
$788.47 $914.95 $6,178.40$377.27 $505.59 $2,817.01$1,133.75 $948.87 $8,149.62$168.49 $96.11 $1,102.50$3,514.56 $578.28 $6,292.16
$1,543.03 $176.24 $2,226.59$2,198.93 $6,772.89 $12,940.20$0.00 $0.00 $279.26$9,191.20 ($4,864.40)($30,825.20)$0.00 $188.98 $253.18
$186.91 $0.00 $778.37$0.00 $0.00 $94.20$646.57 $381.52 $3,450.95$100.00 $332.50 $2,329.20$0.00 $0.00 $737.00
$0.00 $11.81 $140.48$0.00 $0.00 $80.56$0.00 $0.00 $710.00$141.53 $0.00 $567.23$0.00 $24.71 $567.19
$4.63 $18.02 $56.15$114.70 $550.57 $1,017.81$45.27 $48.89 $411.94$0.00 $0.00 ($71.50)$186.78 $197.10 $2,059.91
$285.00 $0.00 $3,884.08$0.00 $0.00 $186.24$567.00 $567.00 $3,969.00$1,150.00 $575.00 $2,875.00$0.00 $0.00 $1,150.00
$0.00 $0.00 $1,918.09$480.00 $0.00 $2,870.00$0.00 $6,653.64 $46,575.48$200.00 ($200.00)($200.00)$1,842.75 ($965.25)($6,025.50)
$2,785.13 $3,256.86 $20,785.24$225.28 $261.42 $1,666.22$107.79 $144.46 $763.69$299.61 $266.55 $2,014.41$8.79 $5.33 $148.67
$1,873.84 $578.29 $3,980.41$94.28 $0.00 $410.44$0.00 $0.00 $69.24$0.00 $150.70 $214.89
Credit Net Change Ending Balance
$204.85 $0.00 $728.33
$0.00 $0.00 $94.09
$261.09 $209.44 $1,576.83$0.00 $0.00 $125.00$0.00 $0.00 $20.14$100.00 $0.00 $600.00$0.00 $20.11 $176.96
$4.63 $18.02 $55.40$0.00 $153.20 $299.69$45.26 $48.88 $358.58$53.37 $56.32 $404.26$1,092.50 $0.00 $4,065.00
$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$97,004.84 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From: To:
11/1/2021
11/30/2021
First Last
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $245,341.25 $8,792.7234.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,248,194.73)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($97,814.61)$16,359.2534.730.55050.0000 Salaries & Wages $65,685.99 $21,147.01
34.730.55965.0000 SM Payroll Taxes $5,263.45 $1,703.4234.730.55985.0000 SM Workers Comp $2,311.42 $882.8634.730.56465.0000 SM Insurance $7,200.75 $2,082.6234.730.60010.0000 Operating Supplies $1,006.39 $264.6034.730.60182.0000 Vehicle Maintenance $5,713.88 $4,092.84
34.730.60875.0000 Chemicals $2,050.35 $1,719.2734.730.60880.0000 Operating Maintenance $6,167.31 $8,971.8234.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($25,960.80)$4,326.8034.730.61800.0000 Uniforms $64.20 $188.98
34.730.62010.0000 Electricity $778.37 $186.9134.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $3,069.43 $1,028.0934.730.62650.0000 Monitoring $1,996.70 $432.5034.730.64100.0000 Dues & Subscriptions $737.00 $0.00
34.730.64300.0000 Employee Relations $128.67 $11.8134.730.64305.0000 401k Employer Contribion $80.56 $0.0034.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $567.23 $141.5334.730.65150.0000 Office Supplies $542.48 $24.71
34.730.65160.0000 Postage & Telegrams $38.13 $22.6534.730.65180.0000 Telephone $467.24 $665.2734.730.65300.0000 Bank Service Charges $363.05 $94.1634.730.65400.0000 Office Space Rent ($71.50)$0.0034.730.65500.0000 Professional Fees $1,862.81 $383.88
34.730.65540.0000 Professional Fees Other $3,884.08 $285.0034.730.68200.0000 Fuel Cost $186.24 $0.0034.730.70100.0000 Management Fees $3,402.00 $1,134.0034.730.72100.0000 Real Estate Taxes $2,300.00 $1,725.0034.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $1,918.09 $0.0034.730.73010.0000 Insurance $2,870.00 $480.0034.730.75100.0000 Depreciation Expense $39,921.84 $6,653.6434.735.40807.0000 SM Contract Work $0.00 $0.0034.735.48020.0000 SM Usage Fees ($5,060.25)$877.50
34.735.55050.0000 Salaries & Wages $17,528.38 $6,041.9934.735.55965.0000 SM Payroll Taxes $1,404.80 $486.7034.735.55985.0000 SM Workers Comp $619.23 $252.2534.735.56465.0000 SM Insurance $1,747.86 $566.1634.735.60010.0000 Operating Supplies $143.34 $14.12
34.735.60182.0000 Vehicle Maintenance $3,402.12 $2,452.1334.735.60880.0000 Operating Maintenance $410.44 $94.28
System
:
3/15/2023 4:21:12 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.60881.0000 Tools & Supplies $69.24 $0.0034.735.61800.0000 Uniforms $64.19 $150.70
Inactive Account Description Beginning Balance Debit
34.735.62010.0000 Electricity $728.33 $204.85
34.735.62620.0000 Utility Marking $94.09 $0.00
34.735.62630.0000 Fuel Costs Ops $1,367.39 $470.5334.735.62650.0000 Monitoring $125.00 $0.0034.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $600.00 $100.0034.735.65150.0000 Office Supplies $156.85 $20.11
34.735.65160.0000 Postage & Telegrams $37.38 $22.6534.735.65180.0000 Telephone $146.49 $153.2034.735.65300.0000 Bank Service Charges $309.70 $94.1434.735.65500.0000 Professional Fees $347.94 $109.6934.735.65540.0000 Professional Fees Other $4,065.00 $1,092.50
34.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
Accounts Beginning Balance Debit
Grand Totals:69 $0.00 $97,004.84
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 23 of 24
4:22
:44
Credit Net Change Ending Balance
$0.00 $0.00 ($140,027.66)
$0.00 $0.00 $178,868.58
$0.00 $0.00 ($655,075.12)$0.00 $0.00 ($1,897.07)$4,528.98 ($2,413.20)$235,820.70$0.00 $0.00 $8,984.19$0.00 $0.00 $2,018,910.60
$6,653.64 ($6,653.64)($1,261,502.01)$0.00 $0.00 ($433,926.46)$0.00 $0.00 ($40,362.54)$16,262.40 ($16,262.40)($130,397.61)$0.00 $8,171.23 $85,256.21
$0.00 $456.56 $6,634.96$0.00 $279.86 $3,096.87$0.00 $1,257.14 $9,406.76$0.00 $217.70 $1,320.20$0.00 $2,051.12 $8,343.28
$0.00 $0.00 $2,226.59$0.00 $1,266.13 $14,206.33$0.00 $0.00 $279.26$4,864.40 ($4,864.40)($35,689.60)$0.00 $387.75 $640.93
$0.00 $349.84 $1,128.21$0.00 $0.00 $94.20$0.00 $189.23 $3,640.18$0.00 $440.60 $2,769.80$25.00 ($25.00)$712.00
$0.00 $16.37 $156.85$0.00 $0.00 $80.56$0.00 $0.00 $710.00$0.00 $0.00 $567.23$0.00 $126.82 $694.01
$0.00 $10.38 $66.53$0.00 $148.47 $1,166.28$0.00 $0.00 $411.94$0.00 $0.00 ($71.50)$0.00 $2,889.82 $4,949.73
$0.00 $210.00 $4,094.08$0.00 $0.00 $186.24$0.00 $567.00 $4,536.00$0.00 $575.00 $3,450.00$0.00 $0.00 $1,150.00
$0.00 $0.00 $1,918.09$0.00 $960.00 $3,830.00$0.00 $6,653.64 $53,229.12$200.00 ($200.00)($400.00)$994.50 ($994.50)($7,020.00)
$0.00 $2,334.63 $23,119.87$0.00 $130.44 $1,796.66$0.00 $79.96 $843.65$0.00 $359.19 $2,373.60$0.00 $3.69 $152.36
$0.00 $442.96 $4,423.37$0.00 $0.00 $410.44$0.00 $0.00 $69.24$0.00 $0.00 $214.89
Credit Net Change Ending Balance
$0.00 $478.03 $1,206.36
$0.00 $0.00 $94.09
$0.00 $189.23 $1,766.06$0.00 $25.00 $150.00$0.00 $0.00 $20.14$0.00 $0.00 $600.00$0.00 $39.80 $216.76
$0.00 $10.38 $65.78$0.00 $0.00 $299.69$0.00 $0.00 $358.58$0.00 $95.17 $499.43$0.00 $0.00 $4,065.00
$0.00 $0.00 $87.10
Credit Net Change Ending Balance
$33,528.92 $0.00 $0.00
System
:
3/15/2023 HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 1
User Date:3/15/2023 Resort Water Company, Inc.
General Ledger
User ID: rengel
Ranges:
Date:
Account:
From:
To:
12/1/2021
12/31/2021
First
L t
Sorted By:
Include:Company Posting, Unit
Inactive Account Description Beginning Balance Debit
34.001.11600.0000 Intercompany ($140,027.66)$0.00
34.001.11818.0000 Accts Rec/Pay - Schw $178,868.58 $0.00
34.001.11820.0000 Accts Rec/Pay Ski Ops ($655,075.12)$0.0034.001.11827.0000 Accts Rec/Pay Schw Mtn Prop ($1,897.07)$0.0034.001.11830.0000 Accts Rec/Pay - Schw Utilities $238,233.90 $2,115.7834.001.16035.0000 Autos & Trucks $8,984.19 $0.0034.001.16820.0000 Water System $2,018,910.60 $0.00
34.001.17010.0000 Schweitzer Accum Depreciation ($1,254,848.37)$0.0034.001.30110.0000 Common - Non Voting ($433,926.46)$0.0034.001.34000.0000 Retained Earnings ($40,362.54)$0.0034.730.48020.0000 SM Usage Fees ($114,135.21)$0.0034.730.55050.0000 Salaries & Wages $77,084.98 $8,171.23
34.730.55965.0000 SM Payroll Taxes $6,178.40 $456.5634.730.55985.0000 SM Workers Comp $2,817.01 $279.8634.730.56465.0000 SM Insurance $8,149.62 $1,257.1434.730.60010.0000 Operating Supplies $1,102.50 $217.7034.730.60182.0000 Vehicle Maintenance $6,292.16 $2,051.12
34.730.60875.0000 Chemicals $2,226.59 $0.0034.730.60880.0000 Operating Maintenance $12,940.20 $1,266.1334.730.60881.0000 Tools & Supplies $279.26 $0.0034.730.61210.0000 Water Services ($30,825.20)$0.0034.730.61800.0000 Uniforms $253.18 $387.75
34.730.62010.0000 Electricity $778.37 $349.8434.730.62620.0000 Utility Marking $94.20 $0.0034.730.62630.0000 Fuel Costs Ops $3,450.95 $189.2334.730.62650.0000 Monitoring $2,329.20 $440.6034.730.64100.0000 Dues & Subscriptions $737.00 $0.00
34.730.64300.0000 Employee Relations $140.48 $16.3734.730.64305.0000 401k Employer Contribion $80.56 $0.0034.730.64700.0000 Training $710.00 $0.0034.730.65105.0000 Contract Labor $567.23 $0.0034.730.65150.0000 Office Supplies $567.19 $126.82
34.730.65160.0000 Postage & Telegrams $56.15 $10.3834.730.65180.0000 Telephone $1,017.81 $148.4734.730.65300.0000 Bank Service Charges $411.94 $0.0034.730.65400.0000 Office Space Rent ($71.50)$0.0034.730.65500.0000 Professional Fees $2,059.91 $2,889.82
34.730.65540.0000 Professional Fees Other $3,884.08 $210.0034.730.68200.0000 Fuel Cost $186.24 $0.0034.730.70100.0000 Management Fees $3,969.00 $567.0034.730.72100.0000 Real Estate Taxes $2,875.00 $575.0034.730.72300.0000 Income Taxes $1,150.00 $0.00
34.730.72500.0000 Misc. Taxes & Licenses $1,918.09 $0.0034.730.73010.0000 Insurance $2,870.00 $960.0034.730.75100.0000 Depreciation Expense $46,575.48 $6,653.6434.735.40807.0000 SM Contract Work ($200.00)$0.0034.735.48020.0000 SM Usage Fees ($6,025.50)$0.00
34.735.55050.0000 Salaries & Wages $20,785.24 $2,334.6334.735.55965.0000 SM Payroll Taxes $1,666.22 $130.4434.735.55985.0000 SM Workers Comp $763.69 $79.9634.735.56465.0000 SM Insurance $2,014.41 $359.1934.735.60010.0000 Operating Supplies $148.67 $3.69
34.735.60182.0000 Vehicle Maintenance $3,980.41 $442.9634.735.60880.0000 Operating Maintenance $410.44 $0.00
System
:
3/15/2023
4:22:44 PM HISTORICAL TRIAL BALANCE SUMMARY FOR 2022 Page: 2
User Date:3/15/2023 Resort Water Company, Inc.User ID: rengel
34.735.60881.0000 Tools & Supplies $69.24 $0.0034.735.61800.0000 Uniforms $214.89 $0.00
Inactive Account Description Beginning Balance Debit
34.735.62010.0000 Electricity $728.33 $478.03
34.735.62620.0000 Utility Marking $94.09 $0.00
34.735.62630.0000 Fuel Costs Ops $1,576.83 $189.2334.735.62650.0000 Monitoring $125.00 $25.0034.735.64305.0000 401k Employer Contribion $20.14 $0.0034.735.65105.0000 Contract Labor $600.00 $0.0034.735.65150.0000 Office Supplies $176.96 $39.80
34.735.65160.0000 Postage & Telegrams $55.40 $10.3834.735.65180.0000 Telephone $299.69 $0.0034.735.65300.0000 Bank Service Charges $358.58 $0.0034.735.65500.0000 Professional Fees $404.26 $95.1734.735.65540.0000 Professional Fees Other $4,065.00 $0.00
34.735.72500.0000 Misc. Taxes & Licenses $87.10 $0.00
Accounts Beginning Balance Debit
Grand Totals:69 $0.00 $33,528.92
Exhibit No. 0009
T. Trulock, Schweitzer Water
P. 24 of 24

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r
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mo
v
ed

Exhibit No. 0010
T. Trulock, Schweitzer Water
P. 1 of 1