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Independent Accountants' Compilation Report
To the Board of Directors
Cambridge Telephone Company, Inc.
Cambridge,Idaho 83610
Management is responsible for the accompanying financial statements of Cambridge Telephone
Company, Inc. (an Idaho corporation), which comprise the balance sheets as of December 31,2015 and
2014, and the related statement of income for the year ended December 31,2015, included in the
prescribed form. We have also compiled the supplementary information presented in Company
Information, Directors, Managers, Central Office Data, Number Calls Completed and Customer Relations
Rules Compliance. We have performed a compilation engagement in accordance with Statements on
Standards for Accounting and Review Services promulgated by the Accounting and Review Services
Committee of the AICPA. We did not audit or review the financial statements included in the
accompanying prescribed form nor were we required to perform any procedures to veriff the accuracy or
completeness of the information provided by management. Accordingly, we do not express an opinion, a
conclusion, nor provide any form ofassurance on these findings.
Sunplementary Information
The supplementary information contained on the aforementioned schedules (Company Information,
Directors, Managers, Central Office Data, Number Calls Completed and Customer Relations Rules
Compliance) of the accompanying prescribed form are presented for the purposes of additional analysis and
are required by the Idaho Public Utility Commission. We have not audited or reviewed the supplementary
information and, accordingly, do not express an opinion or provide any assurance about whether the
supplementary information is in accordance with the form prescribed by the Idaho Public Utility
Commission.
Other Matters
These flurancial statements and the supplementary information are presented in accordance with the
requirements of the Idaho Public Utility 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 Utility Commission, Federal Communications Commission, and the relevant state and local
regulatory agencies and is not intended to be and should not be used by anyone other than ttrese specified
parties.
A-r-^^1, LLf
Kiesling Associates L
Madison, Wisconsin
April8, 2016
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 ,2015
COMPANY INFORMATION
Exact name of utility: Cambridge Telephone Company
Address of principaloffice: P.O. Box 69, Cambridge, lD 83610
Telephone Number Area Code ( 208 ) 257-3314 Emailaddress: [e-mail]
Name and title of officer having custody of the general corporate books of account:
Richard Wiqqins. General Manaqer/President
Address of office where corporate books are kept and phone number:
P.O. Box 88, '130 Superior Street, Cambridge, lD 83610, [phone]
Organized under the laws of the State of: ldaho
Date of organization: 1966
Form of organization (proprietorship, association, corporation): Corporation
lf a Subchapter S Corporation, please specify: N/A
Name and address of controlling company, if any: N/A
Names of affiliated companies. Give address and description of business: CTC Construction, lnc.
P.O. Box 88, Cambridge, lD 8361O-Construction Services; CTC Telecom, lnc., P.O. Box 69, Cambridge, lD
8361O-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.
Name Address
P.O. Box 88, Cambridqe, lD 83610President Richard Wiqqins
Vice President Kermit Wiggins P.O. Box 88, Cambridge, lD 83610
Secretary Kristie Kanady P.O. Box 353, Cambridqe, lD 83610
Treasurer Joana Wiqqins P.O. Box 88, Cambridqe, lD 83610
Page 1Rev 3/02
See Accountant's Compilation 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 Meetings Attended Fees Paid
During YearName
and Address
WillExpire
Kermit Wiggins lndefinite
P.O. Box 88, Cambridge, lD 83610
Richard Wiggins lndefinite
P.O. Box 88, Cambridge, lD 83610
Joana Wiggins lndefinite
P.O. Box 88, Cambridge, lD 83610
Karen Wiggins lndefinite
P.O. Box 88, Cambridge, lD 83610
Kristie Kanady lndefinite
P.O. Box 88, Cambridge, lD_qlq1g
Name of Chairman of the Board: Kermit Wiqqins
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 Paid
Richard Wiggins President 150,000
Kristie Kanady Secretary/Treasurer 59,300
Jerry Piper Assistant Manager 90,620
Page 2
Thls year
20,000
15,000
Rev 3/02
See Accountant's Compilation Report
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, Inc. (CTC), a wholly-owned subsidiary of Cambridse Telephone Company,
was incorporated, with an initial investment of $100,000. CTC operates as a Competitive Local
Exchange Carrier in the state of ldaho. Additional capital investments of $1,900,000 have been made
throuoh December 31. 201 5.
2 Cambridge Telephone Company (Cambridge) is a member of Syringa Networks, LLC, an ldaho
Limited Liabilitv Company. Cambridse's investment in borrower as of December 31 , 2015 was
$2,658.777 (equity method investment).
3 As of December 31 ,2015, the Company has long-term debt to Rural Utilities Service (RUS) ol
$4,073,322. These notes will be repaid in 2019. Totaladvances on all RUS notes were $13,819,304
at December 31,2015 and no funds remain unadvanced.
4 As a result of changes in accounting standards for goodwill, Cambridge elected to amortize their
remaininq ooodwillbeqinninq in2014. This resulted in amortization exoense of $169.166 in 2015
The accounting change is to be applied prospectively, resultinq in no chanqes to prior vear statements.
Page 3
See Accountant's Compilation Report
Rev 3/02
BALANCE SHEET
Assets and Other Debits
Title of Account
Current Assets
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 I nvestments
Unamortized Debt lssuance Expense
Sinking Funds
Other Noncurrent Assets
Deferred Maintenance & Retirements
Deferred Charges
Other Jurisdiction Assets - Net
Propefi, 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
Balance
at End
of Year
-W
2,000
lncrease
or
(Decrease)
rcfr
(e60)
1120
1 130
1140
1 150
1 160
1 180
1 181
1 190
1191
1200
1201
1210
1220
1280
1290
1 300
1310
1320
1 330
1 350
1401
1402
1406
1407
1408
1410
1438
1439
1 500
2001
2002
2003
2004
200s
2006
2007
3100
3200
3300
3400
3410
3420
3500
3600
4 082I rVVV
-,g-Tf-760-
m-
1,274,099
-T43eI
ru
2.169
20,123,372
-Fs-B-
----?]6sEI
m
20.004.325
-
(1 19,047)
@
-TW6-14,423,775 15,005,244 581,469
13,027,034
Page 4
See Accountant's Compilation Report
@
2,960
@ru
-67i00r
-Fe--
49,637 35,577
-8F50-
-
-7Wre
40,049
7,291
reF-
1,278,294
-06EF6r
2,759
-IJg.rre
Rev 3/02
11,845,731 (1 ,181 ,303)
BALANCE SHEET
Liabilities & Stockholders' Equity
Title of Account
Current Liabilities
4010 Accounts Payable
4020 Notes Payable
4030 Advance Billings and Payments
4040 Customer Deposits
4050 Current Maturities - Long -Term Debt
4060 Current Maturities - Capital leases
4070 lncome Taxes - Accrued
4080 OtherTaxes - Accrued
4100 Net Current Defer. Oper. lncome Taxes
4110 Net Current Defer. Nonoper. lncome Taxes
4120 Other Accrued Liabilities
4130 Other Current Liabilities
Long-Term Debt
4210 Funded Debt
4220 Premium on Long-Term Debt
4230 Discount on Long-Term Debt
4240 Reacquired Debt
4250 Obligations Under Capital Leases
4260 Advances from Affiliated Companies
4270 Other Long-Term Debt
Other Liabilities & Deferred Credits
4310 Other Long-Term Liabilities
4320 Unamort. Oper. lnvest. Tax Credits - Net
4330 Unamort. Nonoper. lnvest. Tax Credits - Net
4340 Net Noncurrent Defer. Oper. lncome Taxes
4350 Net Noncur. Defer. Nonoper. lncome Taxes
4360 Other Deferred Credits
4370 Other Juris. Liab. & Def. Credits - Net
Stockholders' Equity
4510 CapitalStock
4520 Additional Paid-ln Capital
4530 Treasury Stock
4540 Other Capital
4550 Retained Earnings
TOTAL LIAB. & OTHER CREDITS
137,909 153,285
4,069,021 2,930,433
866,639 848,574
Balance
Beginning
of Year
196,221
247,729
97,259
3,840
1,185,200
-Tfu-6-0-(65,537)
32,982
395,760
140,069
Balance
at End
of Year
317.356
126,729
95,264
5,440
1,199,900
281,401
1 8,1 51
(52,225)
(37,212)
(1 18,688)
192,299
lncrease
or
(Decrease)
121.135
(121,000)
(1,ees)
1,600
14,700
281,401
(1,718)
13.312
15,376
e
(70,194)
(514,448)
52,230
30,000 30,000
(97,51 1)(97,51 1)
5,767,584
13,027,034
5,952,535 184,951
11.845.73',1 (1,181,303)
Rev 3/02 Page 5
See Accountant's Compilation Report
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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.
Date Acquired
1998
Book Cost of
!nvestments
Disposed of
This vear
Book Cost of
lnvestments
Held at
End of Year
1,274,099
Description
CTC Telecom. !nc.
Cash value life insurance
Coins
Land
Syringa Networks, LLC
NRTC
177.184
20,397
Various 23,624
2000-2008 2.658.777
2003-2011 34.051
Totals 4,188,132
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
Notes
Receivable
Accounts
ReceivableName of Gompanv
Due from customers 281,974
I nterexchanqe carriers 193,757
CTC Telecom, lnc.361,428
lncom Telecom 264
Other 21 244
R. & B. Crocket, 8.0o/o, due 2018 35.577
lnterest Receivable 2,293
37,870Totals 858,667
Page 10
See Accountant's Compilation Report
Rev 3/02
NOTES PAYABLE
For Not€s Payabl6, list each nots separately and includ€ the maturity date and int€€st rata
Name of Crcdltor Date of Not6
Zions Bank - Line of Credit
126,729
ACCOUNTS PAYABLE
Report b€|tr all Accounts Payable amounting to more than t100.00
Name ot Crcdltor
lntere*Rrto Du€ Oato Frce Amounl
600,000
(473,27',tI
CTC Conslruclion
Amount
163,400
62/6
3,404
't,372
224
llse & Sales Tar
Adams Countv gl 1 2,',t40
955
Benkerd Cent.r 5,529
1,202
1,581
209
2,250
298
173
540
6,616
1,709
1,933
1,909
442
257
246
1,015
5,324
380
11,385
2,195
6,381
708
456
Codals Eleclric Suoolv
Robsrt L Williams
Cambrido€ Lumb€rComoehv
Comoulsr Tschnoloov lnc
Dan Moris
Fiber lnsirum6ni Sel€s
Frenklin FIe.Jri.
ldaho State Tax Commission
ldaho Powsr
Moss Adams LI P
Les Schwab Tir6 Cenler
Se6m Pavind 2,291
6,215
1,126
1,208
217
203
217
6,905
3,571
930
2,184
215
lnsuren€ Fund
Transaction Netwo.k Setui..s
Tower Tslsmm
Ravmm Media
Naws Remrtar
,l,037
290
C)lh6r Misclleneous
31?356Totalg
Rev 3/02
Se€ Acsuntant's Compilation Roporl
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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.
Number Outstanding per
of Shares Par Value Balance Sheet
Glass & Series of Stock
Common stock
Authorized per Share Shares Amount
30,000 $ 1.00 30,000 30,000
Page 13Rev 3/02
See Accountant's Compilation Report
Item
INCOME & RETAINED EARNINGS STATEMENT
TotalGompany ldaho Only
TotalOperating 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 Propefi
7360 Other Nonoperating lncome
7370 SpecialCharges7300 Nonoperating lncome and Expense
7410 Nonoperating lnvestment Tax Credits-Net
7420 Nonoperating Federal lncome Taxes
7430 Nonoperating State and Local Income Taxes
7440 Nonoperating Other Taxes
7450 Provision for Deferred Nonoperating lncome Taxes-Net7400 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
7600 Extraordinary ltems
7910 lncome Effect of Jurisdictional Ratemaking
Differences-Net
7990 Nonregulated Net lncome
AMOUNT TRANSFERRED TO RETAINED EARNINGS
Rev 3/02
3,640,380
3,109,354
83.417
264,230
(79,121)
47.435
(106,ee2)
208,969
2,723
(134,692)
(19,380)
(151,349)
391,1 81
100,966
(514,448)
(22,301)
207,091
5,947
213.517
205,459
Page 14
Same as
total company
See Accountant's Compilation Report
184,951
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
5069 Other Local Exchange Settlements
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
535,043
60,555
543,064
1.562.677
41 3,1 00
325,311
5,982
4,200
totalcompany
Same as
Network Access Services Revenues
5081 End User Revenue (SLC) 185,705
4,137
TOTAL OPERATING REVENUES 3,640,380
Please identify the following revenues:
NECA USF $_549,086-. To what account were they booked? 5069.1
State USF $_138,162 To what account were they booked? 5084.52
Page 15
See Accountant's Compilation Report
Rev 3/02
Item
OPERATING REVENUES
lotalCompany 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
6210 Central Office Switching Expenses
6211 Analog Electronic Expense
6212 Digital Electronic Expense
621 5 Elecho-Mechanical Expense
6220 Operators System Expense
6230 Central Office Transmission Expenses
6231 Radio Systems Expense
6232 Circuit Equipment Expense
631 0 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 lnhabuilding Network Cable Expense
6431 Aerial Wire Expense
6441 Conduit Systems Expense
Same as
24,334 totalcompany
85,864
366
91,360
109.976
27.000
263,663
215,450
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 818,013
Page 16Rev 3/02
See Accountant's Compilation Report
Item
OPERATING REVENUES
TotalGompany Idaho Only
Plant Nonspecifi c 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
Gustomer 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
6722 Erternal Relations
6723 Human Resources
6724 lnformation Management
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
total comoanv
151,891
860
83,333
941,998
169.166
1.347,257
3,000
9,325
203,088
215,413
357.792
238,021
737
4.649
127,472
728,671
3,109,354
Page 17
See Accountant's Compilation Report
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ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DECEMBER 31,2015.
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 Teleohone Solicitation Act Notification
Method of Notification:
Mailed separately to customers Yes X No
lncluded in directory
Date of notification 1111115
Yes_ No X
Alternate method of notification N/A
Rule IDAPA 31.41.01.403.02
Record of Complaints:
Number received by Company 6
Category of complaints (if known):
Deposit Disputes
Charges on Bill
Denial/Termination
Quality or Availability
of Service
Carrier Selection/Assig n ment
Miscellaneous
Page 20
Rev 3/02
See Accountant's Compilation Report
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.
)
)ss
)
Subscribed and Sworn to Before Me this lq day of April , (Year) 2016
Mycommissionexpires 2 - L, (Year) Jt:72-
Rev 3/02
gdUexcel/j nelson/an u lrpts/telan nualrpt
Page 21