2013Annual Report.pdf

LAI4-T
AIYI{T]AL REPORT
OF
RICHARD WIGGINS
CAMBRIDGE TELEPHONE CO
PO BOX 88
CAMBRIDGE ID 83610
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
l
YEAR ENDED 2013
Independent Accountants' Compilation Report
To the Board of Directors
Cambridge Telephone Company, Inc.
Cambridge,ldaho 83610
We have compiled the balance sheets of Cambridge Telephone Company, Inc. as of December 3 l, 2013 and 2012,
and the related statement of income for the year ended December 31,2013 included in the accompanying prescribed
form. We have also compiled the supplementary information presented in Company lnformation, Directors,
Managers, Central Office Data, Number Calls Completed and Customer Relations Rules Compliance. We have not
audited or reviewed the financial statements and the supplementary information presented in Company Information,
Directors, Managers, Central Office Data, Number Calls Completed and Customer Relations Rules Compliance and,
accordingly, do not express an opinion or provide any assurance about whether the financial statements and
supplementary information presented in Company Information, Directors, Managers, Central Office Data, Number
Calls Completed and Customer Relations Rules Compliance is in accordance with the form prescribed by the Idaho
Public Utilities Commission.
Management is responsible for the preparation and fair presentation of the financial statements and the
supplementary information presented in Company Information, Directors, Managers, Central Office Data, Number
Calls Completed and Customer Relations Rules Compliance in accordance with requirements prescribed by the
Idaho Public Utilities Commission and for designing, implementing, and maintaining internal control relevant to the
preparation and fair presentation of the financial statements and the supplementary information presented in
Company Information, Directors, Managers, Central Office Data, Number Calls Completed and Customer Relations
Rules Compliance.
Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and
Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is
to assist management in presenting financial information in the form of financial statements without undertaking to
obtain or provide any assurance that there are no material modifications that should be made to the financial
statements and the supplementary information presented in Company Information, Directors, Managers, Central
Office Data, Number Calls Completed and Customer Relations Rules Compliance.
These financial statements and the supplementary information presented in Company Information, Directors,
Managers, Central Office Data, Number Calls Completed and Customer Relations Rules Compliance are presented
in accordance with the requirements of the ldaho Public Utilities Commission, which differ from accounting
principles generally accepted in the United States of America. This report is intended solely for the information and
use of the ldaho Public Utilities Commission and is not intended to be and should not be used by anyone other than
this specified party.
Ar*J* &F
Kiesling Associates LLP
Madison, Wisconsin
April 8,2014
Kiesling Associates LLP I Kiesling Consulting LLC i Kiesling lnvestment Management LLC
ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING DECEMBER 31 ,2013
COMPANY INFORMATION
Exact name of utility: Cambridge Telephone Company, lnc.
Address of principal office:P.O. Box 69, Cambridge, lD 83610
Telephone Number Area Code L208_) 257-3314 Emailaddress: [e-mail]
Cities or towns served: Cambridge, Council, lndian Valley, Cuprum, Lowman
Name and title of officer having custody of the general corporate books of account:
Richard Wiggins, General Manager/President
Address of office where corporate books are kept and phone number:
P.O. Box 88, 130 Superior Street, Cambridse, lD 83610, (2081257-3314
Organized under the laws of the State of:
Date of organization:1966
Form of organization (proprietorship, association, corporation ) :
lf a Subchapter S Corporation, please specify:
Name and address of controlling company, if
Corporation
Names of affiliated companies. Give address and description of business: CTC Construction, lnc.,
P.O. Box 88, Cambridge, lD 83610-Construction Services; CTC Telecom, lnc., P.O. Box 69, Cambridge, lD
8361O-Telecommunications, lnternet and Wireless (CLEC); lnCom Telecom LLC, 130 N. Superior,
Cambridse, !D 8361 0, Telecommunications
OFFICERS
Report below the title, name and office address of each general officer of the utility at the end of the
year. lf there were any changes during the year, show the name, title, and address of the previous
officer and the date of change.
Richard Wiggins P.O. Box 88, Cambridge, lD 83610
Title
President
Vice President Kermit Wiqqins P.O. Box 88, Cambridqe, lD 83610
Secretary Kristie Kanady P.O. Box 353, Cambridge, lD 83610
Treasurer Joana Wiqqins P.O. Box 88, Cambridse, lD 83610
Rev 3/02 Page 1
SEE ACCOUNTANT'S COM PILATION REPORT
DIRECTORS
List the name of each person who was a member of the Board of Directors at any given time during the
year: (Fees related to meetings only.)
Term Expired
or Current Term
WillExpire
Meetings Attended
This year
Fees Paid
During YearName
and Address
Kermit Wiggins
P.O. Box 88, Cambridge,
Richard Wiggins
P.O. Box 88, Cambridge,
Joana Wiggins
P.O. Box 88, Cambridge,
Karen Wiggins
P.O. Box 88, Cambridge,
Krisie Kanady
P.O. Box 88, Cambridge,
lndefinite 15,000
tD 83610
lndefinite 15,000
tD 83610
lndefinite 15,000
tD 83610
lndefinite
tD 83610
lndefinite
tD 83610
Name of Chairman of the Board: Kermit Wiggins
Name of Secretary (or Clerk) of Board:Kristie Kanady
Number of Meetings of the Board during the year:
MANAGERS
List the name of each person who performed management duties for the Company during the year, and
the total wages and bonuses paid to those persons: (Do not include Director fees in these amounts.)
Wages and Bonuses PaidTitle
Richard Wiggins
Kristie Kanady
Jerry Piper
Secretaryffreasurer
President 125,200
59,990
83,075Assistant Manager
Rev 3/02 Page2
SEI ACCOUI,ITANT,S C(]MPiI}TiON RI.POFlT
NOTES TO THE FINANCIAL STATEMENTS
Please provide important information such as changes in accounting or depreciation practices,
extensions or additions to the system; disposal of any substantial portion of the property of the utility;
reorganization, mergers, or consolidations with other companies; leases executed; other contracts
or agreements entered into; changes made in articles of incorporation or amendments; the
occurrence of contingency losses or gains.
1 ln 1998, CTC Telecom, lnc. (CTC), a wholly-owned subsidiary of Cambridge Telephone Company,
was incorporated, with an initial investment of $100,000. CTC operates as a Competitive Local
Exchanqe Carrier in the state of ldaho. Additional capital investments of $1,900,000 have been made
throuqh December 31, 2013.
2 Cambridoe Teleohone Companv (Cambridqe) is a member of Syrinqa Networks. LLC. an ldaho
Limited Liabilitv Company. Cambridqe's investment in borrower as of December 31, 2013 was
$2,652.370 (equitv method investment)
3 ln 2003, the Company received approval from the Rural Utilities Service (RUS) for new loans from
RUS and the Rural Telephone Bank (RTB) in the total amount of $17,143,950. The loans were
approved by the ldaho Public Utilities Commission by Order No. 29399 dated December 10, 2003.
The loans were finalized in 2004, and notes dated April 4, 2004 in the total amount of $17,143,950
were issued. Funds totalinq $12,959,716 were advanced, and $5,816,080 were unpaid under RUS
throuqh December 31, 2013.
Rev 3/02 Page 3
slt iucu u il iHi'il's ci ivi i'i LAii 0 i'i iitP0li i
Title of Account
Current Assets
BALANCE SHEETAssets and Other Debits
Balance
Beginning
of Year
Balance
at End
of Year
lncrease
or
(Decrease)
-T68'Eyr
1',t20
1 130
1140
1 150
1 160
1 180
1181
1 190
1191
1200
1201
't210
1220
1280
1290
1 300
1310
1320
1 330
1350
140',1
1402
1406
1407
1408
14',10
1438
1439
1 500
2001
2002
2003
2004
2005
2006
2007
31 00
3200
3300
3400
3410
3420
3500
3600
Cash and Equivalents
Cash
SpecialCash Deposits
Working Cash Advances
Temporary lnvestments
Telecommunications Accts. Receivable
Accts. Rec. Allow. -Telecommunications
Other Accounts Receivable
Accounts Receivable Allow. - Other
Notes Receivable
Notes Receivable Allowance
lnterest & Dividends Receivable
Materialand Supplies
Prepayments
Prepaid Rents
Prepaid Taxes
Prepaid lnsurance
Prepaid Directory Expenses
Other Prepayments
Other Current Assets
Noncurrent Assets
lnvestment in Affiliated Companies
lnvestment in Nonaffiliated Companies
Nonregulated lnvestments
Unamortized Debt lssuance Expense
Sinking Funds
Other Noncurrent Assets
Deferred Maintenance & Retirements
Deferred Charges
Other Jurisdiction Assets - Net
Property, Plant and Equipment
Telecommunications Plants in Service
Prop. Held for Future Telecom. Use
Telecom. Plant under Constr. - Short Term
Telecom. Plant under Constr. - Long Term
Telecom. Plant Adjustment
Nonoperating Plant
Goodwill
Depreciation and Amortization Accounts
Accumulated Depreciated
Accum. Depre. - Held for Future Use
Accumulated Depreciation - Nonoperating
Accumulated Amortization - Tangible
Accum. Amort. - Capitalized Leases
Accum. Amort. - Leasehold lmprovements
Accumulated Amortization - lntangible
Accumulated Amortization - Other
TOTAL ASSETS
-64p4 -nW55r
-445.37
-w -4swr
.7487
-=77r,tr
-1777-lmo-ry-ryT-----.z4T
--Ezi-fr -wrsol
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-TrTTi-
---------;70r
1,031,688--2,'ru95f0-
-TTTT4T----F-sr
-222T -767r
ffi
-TV7T -1V7720,616,551 19,956,490
-1660p61)-
-T59r557
-T5s',T55r13,719,499 13,535,106 (184,393)
13,644,230 13,643,511 (719)
-Tfs)-
S ti: ACC0 U I'lIAiliT'S CC i'ri P i LAT i Oii iiff"l ft T
BALANCE SHEET
Liabilities & Stockholders' Equity
Title of Account
4010
4020
4030
4040
4050
4060
4070
4080
4100
4110
4120
4130
42',10
4220
4230
4240
4250
4260
4270
4310
4320
4330
4340
4350
4360
4370
4510
4520
4530
4540
4550
Gurrent Liabilities
Accounts Payable
Notes Payable
Advance Billings and Payments
Customer Deposits
Current Maturities - Long -Term Debt
Current Maturities - Capital leases
lncome Taxes - Accrued
Other Taxes - Accrued
Net Current Defer. Oper. lncome Taxes
Net Current Defer. Nonoper. lncome Taxes
Other Accrued Liabilities
Other Current Liabilities
Long-Term Debt
Funded Debt
Premium on Long-Term Debt
Discount on Long-Term Debt
Reacquired Debt
Obligations Under Capital Leases
Advances from Affiliated Companies
Other Long-Term Debt
Other Liabilities & Deferred Gredits
Other Long-Term Liabilities
Unamort. Oper. lnvest. Tax Credits - Net
Unamort. Nonoper. lnvest. Tax Credits - Net
Net Noncurrent Defer. Oper. lncome Taxes
Net Noncur. Defer. Nonoper. lncome Taxes
Other Deferred Credits
Other Juris. Liab. & Def. Credits - Net
Stockholders' Equity
CapitalStock
Additional Paid-ln Capital
Treasury Stock
Other Capital
Retained Earnings
TOTAL L!AB. & OTHER CREDITS
146,O74
6,393,019 5,121,582
822,758 860,548
Balance
Beginning
of Year
176,000
91,811
2,640
1,122,800
25,663
(71,463)
95,984
304,270
56,763
30,000
4,460,422
'13,644,230
Balance
at End
of Year
298,900
128,987
23,526
,750
1 15,673
352,733
lncrease
or
(Decrease)
122,900
9,579
300
164,500
(817)
4
37,790
19,689
48,463
82,421 25,658
30,000
511
5,195,515 735,093
13,643,51 1 (71e)
Rev 3/02 Page 5
S[E ACCOU IiTANT'S COiilPiLATION [iEPORT
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INVESTMENTS
Report below the investments in Accounts 1401, 1402 and 1406. ldentify each investment as to the
account in which included. Minor amounts in Account 1406 may be grouped by classes.
Description
CTC Telecom, lnc.
Date Acquired
1998
Book Cost of
lnvestments
Disposed of
This vear
Book Cost of
lnvestments
Held at
End of Year
1.166.453
Cash value life insurance 173,562
Coins 20,397
Land Various 224,975
Syringa Networks, LLC
CoBank equity
Buried cable-leased
to Syrinqa Networks, LLC 101,930
NRTC 2003-2011 32,172
Totals 4,408,700
RECEIVABLES
Itemize amounts show in Accounts 1 180, 1190 and 't200. For notes receivable list each note separately and
include the maturity date and interest rate. Minor amounts in Account 1210 may be combined.
Amount at End of Year
2000-2008 2.652,370
1 999-2004 36,841
Notes
Receivable
Accounts
ReceivableName of Companv
Due from customers 232,325
lnterexchanqe carriers 293.910
CTC Telecom. lnc.150,855
CTC Construction
Other 607
R. & B. Crocket, 8.0Yo, due 2018 49,637
lnterest Receivable 4,480
Totals 54.117 677,697
Rev 3/02 Page 10
SIE ACCOU|ITANT'S COI"lPILATION REPORT
NOTES PAYABLE
For Notes Payable, list each note separately and includ€ the maturity date and interest rate.
Name of Credltor
lnterest
Date o, Note Rate Ouo Date Face Amount
Totals
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Crcdltor
NECA
CTC Construction
Amount
1 30,961
1 08,845
2,62',1
652
Fed Excise
Use & Sales Tax
Adams County 91 1 2,02s
895
272
350
Cabl€ TV Franchise Fees
Adams Countv Record
Cambridoe Franchise Fee
B&WFuels.lnc.357
584Centurv Link
Cambrid06 Lumber Comoanv 174
CNH Capital 508
6,017
128
716
Computer Technoloqv lnc.
1,943
5.924
Farmers Suoolv Cooo
ldaho Deot. of Commerce
ldaho Power
Citv of Council
D6lta D€ntal of ldaho 3,143
472
180
2,395
196
National Cable Television 5,565
163N€ustar, lnc.
Jerny's Auto Parts 1,445
2,095
2,522
994
Pitney Bowes
Sinclair Fleet Track
Joumal Communications
Vantaoe Point
V1 Prooan€1,202
176
100
3,417
't17
Jiffo Lube Accountino Office
John Pearce
Wells Faroo Remittance Center
National Directorv Assistance
News Reporter
331
484
Power Tools and Tovs
Toombs Janitorial Suoolv
Universal Service Administralion
Vallev Reoairs and Seruice
Other Miscellaneous
179
5,056
547
Gentrv Ford Sales
Hometown Motors lnc-
Moss Adams LLP
ldaho Stat6 Tax Commission
Rev 3/02 Page 1 1
Sr-[ irCC0iiilAitT'S CC liiFiLATI0N REP0RT
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CAPITAL STOCK
Report below the particulars called for concerning common and preferred stock at end of year,
designating separate series of any general class. Show totals separately for common and
preferred.
For each class of preferred stock, show the dividend rate and whether dividends are cumulative or
noncumulative.
Show details in a footnote of capital stock sold during the year. lnclude number of shares,
consideration received, premium or discount, and expenses incurred.
Class & Series of Stock
Common stock
Number
of Shares Par Value
Authorized per Share
30,000 $ 1.00
Outstanding per
Balance Sheet
Shares Amount
30,000 30,000
Rev 3/02 Page 13
SEE ACCOUNTANT'S CC[,'i FILATICN REPO RT
INCOME & RETAINED EARNINGS STATEMENT
TotalCompany ldaho Only
TotalOperating lncome (from page 15)
TotalOperating Expenses (from page 17)
7100 Other Operating lncome and Expense
7210 Operating lnvestment Tax Credits-Net
7220 Operating Federal lncome Taxes
7230 Operating State and Local lncome Taxes
7240 Operating Other Taxes
7250 Provision for Deferred Operating lncome Taxes-Net7200 Operating Taxes (Total)
7310 Dividend lncome
7320 lnterest lncome
7330 lncome from Sinking and Other Funds
7340 Allowance for Funds Used During Construction
7350 Gains/Losses from the Disposition of Certain Propefi
7360 Other Nonoperating lncome
7370 Special Charges7300 Nonoperating lncome and Expense
7410 Nonoperating lnvestment Tax Credits-Net
7420 Nonoperating Federal lncome Taxes
7430 Nonoperating State and Local lncome Taxes
7440 Nonoperating Other Taxes
7450 Provision for Deferred Nonoperating lncome Taxes-Net
7400 Nonoperating Taxes
7510 lnterest on Funded Debt
7520 lnterest Expense-Capital Leases
7530 Amortization of Debt lssuance Expense
7540 Other lnterest Deductions7500 lnterest and Related ltems
7610 Extraordinary lncome Credits
7620 Exlraordinary lncome Charges
7630 Current lncome Tax Effect of Extraordinary ltems-Net
7640 Provision for Deferred lncome Tax Effect of
Extraordinary ltems-Net
Extraordinary ltems
7910 lncome Effect of Jurisdictional Ratemaking
Differences-Net
7990 Nonregulated Net lncome
AMOUNT TRANSFERRED TO RETAINED EARNINGS
Rev 3/02
3,770,045 Same as
2,949,609 totalcompany
19,544
171,143
(34,654)
65,356
27,897
249,286
4,447
7,000
425,285
111,857
42,007
48,463
202,327
304,305
1,377
306,121
238,652
735,093
Page 14
S -LE Ar,j C 0'.1 i iTAi'lT' S C C hi ir i LAT I 0 ii R f f J ft T
Item
OPERATING REVENUES
Total Company ldaho Only
Local Network Services Revenues
5001 Basic Area Revenue
5002 Optional Extended Area Revenue
5003 Cellular Mobile Revenue
5004 Other Mobile Services Revenue
5010 Public Telephone Revenue
5040 Local Private Line Revenue
5050 Customer Premises Revenue
5060 Other Local Exchange Revenue
5082 Switched Access Revenue (lnterstate)
5083 Special Access Revenue
543,510 Same as
totalcompany
60,199
5069 Other Local Exchange Settlements 933,461
Network Access Services Revenues
5081 End User Revenue (SLC) 203,149
1,418,089
235,993
5084 State Access Revenue (lntrastate) 368,556
Long Distance Network Services Revenues
5100 Long Distance Message Revenue - All
M iscellaneous Revenues
5230 Directory Revenue
5240 Rent Revenue
5250 Corporate Operations Revenue
5261 Special Billing Arrangements Revenue
5262 Customer Operations Revenue
5263 Plant Operations Revenue
5264 Other lncidental Regulated Revenue
5269 Other Revenue Settlements
5270 Carrier Billing & Collection Revenue
Uncollectible Revenues
5301 Uncollectible Revenue - Telecommunications 1,046
5302 Uncollectible Revenue - Other
TOTAL OPERATING REVENUES 3,770,045
Please identify the following revenues:
NECAUSF $_941,411-. Towhataccountweretheybooked? 5069.1
State USF $_138,162 . To what account were they booked? 5084.52
19
Rev 3/02 Page 15
S i[ ACCC U l,iTAl{T'S C-n I'i I I i'Al ; il l\ i]tf?CI liT
OPERATING REVENUES
Item TotalGompany ldaho Only
Plant Specific Operations Expense
61 10 Network Support Expenses
6112 Motor Vehicle Expense
6113 Aircraft Expense
6114 Special Purpose Vehicles Expense
6115 Garage Work Equipment Expense
6116 Other Work Equipment Expense
6120 General Support Expenses
6121 Land and Building Expenses
6122 Furniture and Artworks Expense
6123 Office Equipment Expense
6124 General Purpose Computers Expense
621 0 Central Office Switching Expenses
6211 Analog Electronic Expense
6212 Digital Electronic Expense
621 5 Electro-Mechanical Expense
6220 Operators System Expense
6230 Central Office Transmission Expenses
6231 Radio Systems Expense
6232 Circuit Equipment Expense
631 0 lnformation Origination/Termination Expense
6311 Station Apparatus Expense
6341 Large Private Branch Exchange Expense
6351 Public Telephone Terminal Equipment Expense
6362 Other Terminal Equipment Expense
6410 Cable and Wire Facilities Expenses
6411 Pole Expense
6421 Aerial Cable Expense
6422 Underground Cable Expense
6423 Buried Cable Expense
6424 Submarine Cable Expense
6425 Deep Sea Cable Expense
6426 lntrabuilding Network Cable Expense
6431 Aerial Wire Expense
6441 Conduit Systems Expense
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE
Rev 3/02
19,965
103,463
81 996
136,165
304,2'.18
262,290
142,043
1,050,506
Same as
totalcompany
Page 16
S iE A(]i] 0 U iiTAi"lT'S C0 h'i Pl L,r'Tl tl ill R [P 0 RT
OPERATING REVENUES
Item TotalCompany ldaho Only
Plant Nonspecific Operations Expense
651 0 Other Property/PlanUEquipment Expenses
6511 Property Held for Future Telecomm. Use Expenses
6512 Provisioning Expense
6530 Network Operations Expense
6531 Power Expense
6532 Network Administration Expense
6533 Testing Expense
6534 Plant Operations Administration Expense
6535 Engineering Expense
6540 Access Expense
6560 Depreciation and Amortization Expenses
6561 Depreciation Expense-Telecom. Plant in Service
6562 Depreciation Expense-Property Held for Future Use
6563 Amortization Expense - Tangible
6564 Amortization Expense - lntangible
6565 Amortization Expense - Other
Total Plant Nonspecific Operations Expenses
Customer Operations Expense
6610 Marketing
6611 Product Management
6612 Sales
661 3 Product Advertising
6620 Services
6621 Call Completion Services
6622 Number Services
6623 Customer Services
Total Customer Operations Expense
Corporate Operations Expense
6710 Executive and Planning
6711 Executive
6712 Planning
6720 General and Administrative
6721 Accounting and Finance
67 22 Exlernal Relations
6723 Human Resources
67 24 lnformation Managem ent
6725 Legal
6726 Procurement
6727 Research and Development
6728 Other General and Administrative
6790 Provision for Uncollectible Notes Receivable
Total Gorporate Operations Expense
TOTAL OPERATING EXPENSES
Rev 3/02
Same as
totalcompany
57,047
55,318
925,575
1,038,240
22,722
9,589
181,209
213,520
309,848
215,O42
1.080
4,228
117,145
647,343
Page 17
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NOlo' (o(r)rOroo,(o.N
ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DECEMBER 31,2013.
CUSTOMER RELATIONS RULES COMPLIANCE
Rule IDAPA 31.21.01.603
Rule IDAPA 31.41.01.105
Please provide copies of:
Summarv of Customer Relations Rules for Telephone Coroorations
ldaho Telephone Solicitation Act Notification
Method of Notification:
Mailed separately to customers Yes X No
lncluded in directory
Date of notification 51112013
Yes_ No__X_
Alternate method of notification N/A
Rule IDAPA 3'1.41.01.403.02
Record of Complaints:
Number received by Company I
Category of complaints (if known):
Deposit Disputes
Charges on Bill
Denial/Termination
Quality or Availability
of Service
Carrier Selection/Assignment
Miscellaneous
Rev 3/02
Page 20
SEE ACOOUIiTANT'S COI"'IPiLPJ i0i! KIPUI{I
CERTIFICATE
State of ldaho
County of Washington
WE, the undersigned RICHARD WIGGINS
of the CAMBRIDGE TELEPHO utility
on our oath do severally say that the foregoing return 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 affairs of said utility for the period
covered by the return in respect to each and every matter and thing therein set forth, to the best of
our knowledge, information and belief.
Subscribed and Sworn to Before Me this I I day of April , (Year) 2014
)
)ss
)
Mycommissionexpires J I 2, (Year) JOlb
Rev 3/02
gdUexcel/jnelson/anul rpts/telannualrpt
DANA LYNNE MUNDEN
Notary Public
stab orldaho
Page21
SEE ACCOUNTANT'S CO I'J] PiLATION RIPORI