2014Annual Report.pdf

CAFPT
ANNUAL REPORT
OF
TOTHE
IDAHO PUBLIC
UTILITIES COMMISSION
FORTHE
YEAR ENDED 2014
cJ-,
C\Z
C.)
CAMBRIDGE TELEPHONE COMPANY
NAME
P0 BOX 88,CAMBRIDGE,ID 83610
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ADDRESS
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 31,2014 and 2013,
and the related statement of income for the year ended December 31, 2014 included in the accompanying prescribed
form. We have also compiled the supplementary information presented in Company Information, Directors,
Managers, Cenral 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 Idaho Public Utilities Commission and is not intended to be and should not be used by anyone other than
this specified parry.
a,r-"rt,r*l*, LLf
Kiesling Associates LLP
Madison, Wisconsin
April 8,2015
Kiesling Associates LLP i Kiesling Consulting LLC Kiesling lnvestment Management LLC
ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING DECEMBER 31 ,2014
COMPANY INFORMATION
Exact name of utility: Cambridge Telephone Company
Address of principal office:P.O. Box 69, Cambridse, lD 83610
Telephone Number Area Code (_208_) 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 Wiooins. General Manaqer/President
Address of office where corporate books are kept and phone number:
P.O. Box 88, 130 Superior Street, Cambridge, lD 83610, (208\ 257-3314
Organized under the laws of the State of:ldaho
Date of organization:1966
Form of organization (proprietorship, association, corporation):
lf a Subchapter S Corporation, please specify:
Name and address of controlling company, if any:
Corporation
Names of affiliated companies. Give address and description of business: CTC Construction, lnc.
P.O. Box 88, Cambridqe, lD 83610-Construction Services; CTC Telecom, lnc., P.O. Box 69, Cambridqe, lD
83610-Telecommunications, lnternet and Wireless (CLEC); lnCom Telecom LLC, 130 N. Superior,
Cambridge, lD 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.
Title
President Richard Wiqqins
Address
P.O. Box 88, Cambridse, lD 83610
Vice President Kermit Wisqins P.O. Box 88, Cambridse, lD 83610
Secretary Kristie Kanadv P.O. Box 353, Cambridqe, lD 83610
Treasurer Joana Wiqqins P.O. Box 88, Cambridqe, lD 83610
Page 1
SEE ACCOUIIIANT'S COMPII-,ATION NTPTIRI
Rev 3/02
List the name of each person who was " ,"ro"r?[ffl"tiot" 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,
Kristie Kanady
P.O. Box 88, Cambridge,
lndefinite 15,000
tD 83610
lndefinite 15,000
tD 83610
lndefinite
tD 83610
lndefinite
lD 83610
lndefinite
tD 83610
Name of Chairman of the Board:Kermit Wiggins
Name of Secretary (or Clerk) of Board:
Number of Meetings of the Board during the year:
Kristie Kanady
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.)
Name Title Wages and Bonuses Paid
Richard Wiggins
Kristie Kanady
Jerry Piper
Secretaryffreasurer
President 150,000
57,850
Assistant Manager 86,000
Rev 3/02 Page2
SEE ACCOUNTAI'II S C0MPlLATl0N REP0RI
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 subsidiarv of Cambridoe Telephone Company,
was incorporated, with an initial investment of $100,000. CTC operates as a Competitive Local
Exchanse Carrier in the state of ldaho. Additional capital investments of $1,900,000 have been made
throuqh December 31, 201 4.
2 Cambridqe Telephone Company (Cambridge) is a member of Syringa Networks, LLC, an ldaho
Limited Liabilitv Company. Cambridge's investment in borrower as of December 31, 2014 was
$2,799.393 (equity method investment).
3 As of December 31,2014, the Company has longterm debt to Rural Utilities Service (RUS) of
$5,258,181. These notes will be repaid in 2019. Total advances on all RUS notes were $13,819,304
at December 31,2014 and no funds remain unadvanced.
4 ln 2014 the Company opened a line of credit with a local bank for $600,000. lnitial funds were
used to pav subsidiary loan. Subsidiary receivable from CTC increased to account for fund transfer.
Repayment from CTC expected to be similar to original loan repayment schedule.
5 As a result of changes in accounting standards for goodwill, Cambridge elected to amortize their
remaining goodwillbeginning in2014. This resulted in amortization expense of $169,166 in2014.
The accountinq change is to be applied prospectively, resulting in no changes to prior vear statements.
SEE ACCOUNTANT'S COMPII.ATION REPORT
' I .,, ,,;1
Rev 3/02 Page 3
BALANCE SHEET
Assets and Other Debits
Title of Account
Current Assets
Cash and Equivalents
Cash
Special Cash 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
Balance
Beginning
of Year
@
-000-
Balance
at End
of Year
lncrease
or
(Decrease)
-Mm
1120
1130
1140
1 150
1 160
1 180
1181
1 190
1191
1200
1201
1210
1220
1280
1290
1 300
1310
1320
1 330
1 350
1401
1402
1406
1407
1408
1410
1 438
1439
1 500
2001
2002
2003
2004
2005
2006
2007
3100
3200
3300
3400
3410
3420
3500
3600
232,325
@
@
@
-mre
47,696
221,628
rc
-8F50-
m
-6"8-0-
--oFZg @6,051 7,291
1,166,453 1,278,294 111,841
rure 61,594
W
-06-8FGr -Fm,@
-ffi19,956,490 20,123,372 166,992
--Tse-I.6-57
13,535,106 14,423,775 888,669
13,643,51 1 13,027,034 (616,477\
Rev 3/02
SEE ACCOUNTANT'S COMPII.ATION REPORT
BALANCE SHEET
Liabilities & Stockholders' Equity
Title of Account
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 Credits
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 LIAB. & OTHER CREDITS
247,729
101,390 97,259
3,840
1 ,185,200
2,940
1,287,300
128,987
23,526 19,869
(65,537)(90,750)
145,257 137,909
5,121,582 4,069,021
860,s48 866,639
115,673
352,733
82,421
32,982
395.760
140,069
30,000 30,000
(12,511),511
401 0
4020
4030
4040
4050
4060
4070
4080
4100
4110
4120
4130
4210
4220
4230
4240
4250
4260
4270
4310
4320
4330
4340
43s0
4360
4370
4510
4520
4530
4540
4550
Balance
Beginning
of Year
2gg,g00
5,195,515
13,643,511
Balance
at End
of Year
196,221
5,767,584
13,027,034
lncrease
or
(Decrease)
(102,679)
247,729
(4,131)
900
(102,100)
(128,987)
(3,6s7)
25,213
,348
(1,052,561)
6,091
(82,691)
43,027
57,648
(616,477\
Rev 3/02 Page 5
SEE ACCOUNTANT'S COMPIT.ATION REPORI
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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
Book Cost of
lnvestments
Disposed of
This vear
CTC Telecom, lnc.
Cash value life insurance 176.443
Coins 20.397
Land Various 23.624
Syringa Networks, LLC 2000-2008 799.393
CoBank equiU 1999-2004 14.047
NRTC 2003-2011 34,157
Totals 4,346,355
RECEIVABLES
Itemize amounts show in Accounts 1 180, 1 190 and 1200. 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
Date Acquired
1 998
Book Cost of
lnvestments
Held at
End of Year
1.278.294
Notes
Receivable
Accounts
ReceivableName of Companv
Due from customers 280,021
lnterexchanqe carriers 255,617
CTC Telecom, !nc.407,744
lncom Telecom 71
Other 3,568
R. & B. Crocket. 8.0o/o. due 2018 49,637
8,550
58,187
lnterest Receivable
Totals 947,021
Rev 3/02 Page 10
SEE ACCOU I'ITANT'S COM PII-ATIOi,I REPORT
NOTES PAYABLE
For Notes Payable, list each note separately and include the maturity date and interest rate.
Name of Creditor
Zions Bank - Line of Credit
Zions Bank - LOC Available
Due Date Face Amount
600,000
(352,271)
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Creditor
NECA
CTC Construction 59,787
2,744
1.047
Fed Excise
Use & Sales Tax
Adams County 91 1
286
2,055
996Cable TV Franchise Fees
Action Medical lnc.426
130
Adams Countv Record
B&WFuelslnc.
Rob€rt L. Williams
Citv of Cambridoe
Cambridoe Metal Works
Cascade Refrioemiion 345
120Carol Loux
Comouter Technoloov lnc 5,402
587
107
Farmers Suoolv Cooo
Citv of Council
Delta Dental of ldaho lnc.
Hometown Motors lnc,
ldaho Business Forms lnc.
ldaho Stete Tax Commission 467
1.414ldaho Deoartment of Commerce
ldaho Power 6,289
1,464
.1,168
2,250
207
2,195
6,326
248
1,495
226
2,328
145
Jerny's Auto Parts
Joumal Communications
Jenna McClellan
Karen Wiooins
Moss Adams LLP
National Cable TV Cooo
Neustar lnc,
Pitnev Bowes Global Finance
Paul Shumwav
Sinclair Fleet Track
ry Guide Network
Vallev Reoairs & Seruice 245
300Vantao€ Point
V1 Prooane
Wells Faroo 10,'t87
1,504
@
Other Miscellaneous
Total3
Rev 3/02
lntorestDateofNote Rate
Amount
79.535
326
330
1,650
970
397
Pag€ 1 1
STE ACCOUNTANT'S COMPII.ATION REPORI
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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
Authorized
30,000
Par Value
per Share
$ 1.00
Outstanding per
Balance Sheet
Shares Amount
30,000 30,000
Page
Item
INCOME & RETAINED EARNINGS STATEMENT
TotalCompany ldaho Only
Total Operating lncome (from page 15)
Total Operating 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-Net
7200 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 Property
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 Deductions
7500 lnterest and Related ltems
7610 Extraordinary lncome Credits
7620 Extraordinary 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
3,770,144
3,068,945
77,722
263,752
(33,365)
55,109
(86,218)
277,000
2,078
4,239
(21,3s1)
260.197
(e,28e)
235,874
3,005
33,533
81.112
117,650
256,797
670
257,927
287,573
572,069
Page 14
Same as
totalcompany
SEE ACCOUNIANT'S COMPII.AIION REPORI
Item
OPERATING REVENUES
TotalCompany ldaho Only
Local Network Services Revenues
5001 Basic Area Revenue
5002 Optional Extended Area Revenue
5003 Cellular Mobile Revenue
5004 Other Mobile Services Revenue
50'10 Public Telephone Revenue
5040 Local Private Line Revenue
5050 Customer Premises Revenue
5060 Other Local Exchange Revenue
5069 Other Local Exchange Settlements
Network Access Services Revenues
5081 End User Revenue (SLC)
5082 Switched Access Revenue (lnterstate)
5083 Special Access Revenue
5084 State Access Revenue (lntrastate)
Long Distance Network Services Revenues
5100 Long Distance Message Revenue - All
Miscellaneous 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
5302 Uncollectible Revenue - Other
TOTAL OPERATING REVENUES
2,900
3,770,144
Please identify the following revenues:
NECA USF $_844,789_. To what account were they booked?
State USF $_138,162 . To what account were they booked?
837,972
200,691
1,475,891
347,689
300.536
6.079
115
1,146
5069.1
5084.52
538,999
58,211
Same as
totalcompany
15
Rev 3/02 Page 15
SEE ACCOUNTANT'S COI'4PII.ATION REPORT
OPERATING REVENUES
TotalCompany ldaho Only
Plant Specific Operations Expense
6110 Network Support Expenses
6112 Motor Vehicle Expense
61 13 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
6310 lnformation Originationffermination 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
155,477
795,176
47.082
93.733
366
83,862
133,824
27,0O0
253,832
Same as
totalcompany
Page 16
SEE ACCOUNTANT'S COI/IPILATION REPORI
OPERATING REVENUES
TotalCompany ldaho Only
Plant Nonspecific Operations Expense
651 0 Other Property/PlanVEquipment 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
661 1 Product Management
6612 Sales
661 3 Product Advertising
6620 Services
6621 Call Completion Services
6622 Number Services
6623 Customer Services
Total Customer Operations Expense
Gorporate Operations Expense
6710 Executive and Planning
6711 Executive
6712 Planning
6720 General and Administrative
6721 Accounting and Finance
67 22 Exter nal Relations
6723 Human Resources
67 24 lnf ormation 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
1 15,879
1,409
101.303
977,802
1,365,559
22,430
13,881
185,454
221,765
333,054
218,106
3,335
4,830
686,445
3,068,945
Page 17
166169
120127
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ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DECEMBER 31,2014,
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 Teleohone Corporations
ldaho Telephone Solicitation Act Notification
Method of Notification:
Mailed separately to customers Yes X No
lncluded in directory Yes_ No_X
Date of notification 101112014
Alternate method of notification N/A
Rule IDAPA 31.41.O1.4O3.O2
Record of Complaints:
Number received by Company 8
Category of complaints (if known):
Deposit Disputes
Charges on Bill
Denialffermination
Quality or Availability
of Service
Carrier Selection/Assignment
Miscellaneous
Rev 3/02
Page 20
SEE ACCOUNTAI'IT'S COIT PI L}TION REPORT
CERTIFICATE
State of ldaho
County of Washington
WE, the undersigned RICHARD WIGGINS
of the CAMBRIDGE TELEPHO tility,
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 15 day of April , (Year) 2015
)
)ss
)
MyCommissionexpires 2.' e- , (Year) JDlh .
Rev 3/02
gdk/excel/jnelson/anul rpts/telannual rpt
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