2013Annual Report.pdf

Tf,'lA/
A]YT{UAL REPORT
OF
NAME
.ION PINARDVDIRECTOR
TETON WATER &
SEWER COMPANY, LLC
PO BOX 786
DRIGGS ID 83422
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2OI3
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FoR THE YEAR ENDTNG 2el3
Give full name of utility
Telephone Area Code ( )
E-mailaddress
Date of Organization
Organized under the laws of the state of
Address of Principal Office (number & street)
P.O. Box (if applicable)
City
State
Zip Code
Organization (proprietor, partnership, corp.)
Towns, Counties served
Street Address
City
State
zip
COMPANY INFORMATION
@ut-t
2
3
4
5
6
7
8
I
10
34 io &va--,.9 S+u*f
Po 6ox '7gG
11 Are there any affiliated companies?Lto
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
'12 Contact Information
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's books and records kept?
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Rev 3/02 Page 1
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GOMPANY INFORMATION (Cont.)
For the Year Ended 2O ta
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
17 ls water purchased for resale through the system?
18 lf yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
zip
Water Purchased
19 Has any system(s) been disapproved by the
ldaho Division of Environmental Quality?
lf yes, attach full explanation
20 Has the ldaho Division of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
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Att T .' +',o.-,r 4 4aQaaw;; frra+to.-.
,Uo
Gallons/CCF $Amount
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Rev 3/02 Page2
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REVENUE & EXPENSE DETAIL
For the Year Ended 2Ol3
ACCT # DESCRIPTION
4OO REVENUES
'1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential
3 461.2 Metered Sales - Commercial, lndustrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 lrrigation Sales Revenue
7 466 Sales for Resale
B 400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
I . DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 *n*Commission Approved Surcharges Collected
401 OPERATING EXPENSES
12 601 .1-6 Labor - Operation & Maintenance
13 601 .7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 Chemicals
20 620.1-O Materials & Supplies - Operation & Maint.
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21 620J-8 Materials & Supplies - Administrative & General l- OSO
r qlq22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense
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H3 :o.r
27 656-59 lnsurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes) L 75D
31 670 Bad Debt Expense
32 675 Miscellaneous
(aH t)
9.7aD
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2) -7J OZ S
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Booked to Acct #
lZ.8ZJe Booked to Acct #
Booked to Acct #
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Rev 3/02 Page 3
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INCOME STATEMENT
For Year Ended eo13
ACCT # DESCRIPTION
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33)
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
I 408.12 PayrollTaxes
9A 408,13 Other Taxes (list) DEQ Fees
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21',\
2.5Y I
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9B
9C
9D
10 409.10 Federal lncome Taxes
11 409.11 State lncome Taxes
12 410.10 Provision for Deferred lncome Tax - Federal
13 410.11 Provision for Deferred lncome Tax - State
14 411 Provision for Deferred Utility lncome Tax Credits
15 412 lnvestment Tax Credits - Utility
16 Total Expenses from operations before interest (add lines 2-15)
17 413 lncome From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating lncome (Add lines 1, 17 &18less line 16)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 lnterest & Dividend lncome
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility lncome
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 lncome Taxes, Non-Utility Operations
28 Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21 ,25,26, &27)
Gross lncome (add lines 19 & 28)
30 427.3 lnterest Exp. on Long-Term Debt
31 427.5 Other lnterest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
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Rev 3/02 Page 4
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ACCOUNT 1O,I PLANT IN SERVIGE DETAIL
For Year Ended 20t3
SUB
ACCT #DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1 -28)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
Balance
Beginning
of Year
loo c2
bo.ooc>
$o 1\
Enter beginning & end of year totals on Pg 7, Line 1
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Rev 3/02 Page 5
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ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 20 t)
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 - 25)
Name:
SUB
ACCT #
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
Depreciation
Rate
Yo
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
'18
19
20
21
22
23
24
25
zo
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
Name: a^-- l/goj? d 5n -t--
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
108.2 Accum, Depr. - Utility Plant Lease to Others
108.3 Accum. Depr, - Property Held for Future Use
110.1 Accum. Amort. - Utility Plant in Service
110.2 Accum, Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
BALANCE SHEET
For Year Ended 2o t3
z-GI
Balance
Beginning
of Yearooo
63S
3€ 3o.f
.sn
zs lu
3Z,l'7L
Balance
End of
Year
123
125
131
135
141
142
145
15'l
162
173
143
181
183
184
186
lnvestment in Subsidiaries
Other lnvestments
Total lnvestments (Add lines 14 & 15)
Cash
Short Term lnvestments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies lnventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Tota! Assets (Add lines 13, 16 & 26 - 30)
111
Rev 3/02 Page 7
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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BALANCE SHEET
For Year Ended
LIABILITIES & CAPITAL
DESCRIPTION
2ots
ACCT #
201-3 Common Stock
204-6 Preferred Stock
207-13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEarnings
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum, lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. **
Accumulated Deferred lncome Taxes
Total Liabilities (Add lines g - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
221-2
223
224
231
232
233
235
236.11
236.12
236.2
237-40
241
251
252
253
255.1
255.2
261-5
271
272
281-3
Balance
Beginning
of Year
282
s3'7 8c3
Balance
End of
Year
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2lt
$oo.c,66
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** Only if Commission Approved
Rev 3/02 Page B
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STATEMENT OF RETAINED EARNINGS
For Year Ended ? c> 13
I
2
3
4
tr
o
Retained Earnings Balance @ Beginning of Year
Amount Added from Current Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance @ End of Year
C.oZ
CAPITAL STOCK DETAIL
No, Shares
Description (Class, Par Value etc.)
No. Shares Dividends
Paid
DETAIL OF LONG.TERM DEBT
t-,roer-.-
lnterest
Rate
Year-end
Balance
b\.37-l
eqs bt1
Rev 3/02 Page 9
Name: Ta{."'-,1,oxl- L S"*u
SYSTEM ENGINEERING DATA
For Year Ended 2ets
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:Type of
Treatment:
(None, Chlorine
Fluoride
Filter etc.
Annual
Production
or location
3 System Storage:
Total
Capacity
000's
Gal.
Usable
Capacity
000's
Type of
Reservoir
(Elevated,Pres-
Water
Supply
Source
(Well, Spring,
Surface W
t-d-U
.-,Ll
Construction
(Wood, Steel
Gal.
or Location
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(Duplicate form and attach if necessary. Asterisk facilities added this year.)
ized. Boosted Concrete
Rev 3/02 Page 10
Name:( Crto.-.taJc-{E^, A Sr^rr--
Designation or Location
& Tvoe of PumD**
ll1 -*2.
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
lf Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
lf customers are metered, what was the total amount sold in peak month?
Was your system designed to supply fire flows?
lf Yes: What is current system rating?
How many times were meters read this year?
During which months?
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2o l\
Pump information for ALL system pumps, including wells and boosters.
Rated
Capacity
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Energy
Used
This Year
6
7
37.t
31 -s
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Rev 3/02 Page 1 1
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Name:
SYSTEM ENGINEERING DATA
(continued) A
For Year Ended 2bl 5
FEET OF MAINS
ln Use
Beginning
OfYear
oc)
5O e<)
Grc
oo
lnstalled
During
Year
Abandoned
During
Year
ln Use
End of
Year
Sos>
S, Lot>
10c
2
2A
2B
2C
3
3A
3B
3C
Metered:
Residential
Commercial
lndustrial
Flat Rate:
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
Residential
Commercial
lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERT!FICATE
State of ldaho
Countv of
WE, the undersigned J.,.^ 2^^,-.f i
of tne ---\-€-to-. \Jc^-t- .{, )c&rra-- G,-P--7
utility, on our oath do severally say that the foregoing report has been prepared under our direction,
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and atfairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth, to the best of our
knowledge, information and belief.
(Chief Officer)
of Accounts)
Subscribed and Sworn to Before Me
)
)ss
)
mis F{ay ot fz,<
NOTARY PUBLIC
My commission Expires 2 '9{o ' t (----T__.--
Rev 3/02 Page 13
gdUexcel/jnelson/anulrpls/wtrannualrpt