2013Annual Report.pdf

.t
y CTL-T
OF
ruCHARP WIGGINS
CTCTELECOM.INC.
P0 BOX 88
CAMBRIDCN It) 83610
,ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 20t3
@resling\-'1/to"''n
Independent Accountants' Compilation Report
To the Board of Directors
CTC Telecom, Inc.
Cambridge,ldaho 83610
We have compiled the balance sheets of Cambridge Telephone Company, Inc. as of December 31,2013 and2012,
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 Information, 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 ldaho
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 Idaho 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 party.
A.*rJur-fr- LCp
Kiesling Associates LLP
Madison, Wisconsin
April 8, 2014
Kiesling Associates LLP i Kiesling Consulting LLC i Kiesling Investment 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: CTC Telecom, lnc.
Address of principal office:P.O. Box 69, 130 Superior St., Cambridge, lD 83610
Telephone Number Area Code ( 208 ) 257-3314 Emailaddress: [e-mail]
Cities or towns served: Hidden Springs and Boise
Name and title of officer having custody of the general corporate books of account:
Richard Wigqins, President
Address of office where corporate books are kept and phone number:
P.O. Box 69, 130 Superior St., Cambridse, lD 83610, (2O8)257-3314
Organized under the laws of the State of:
Date of organization: 17-Feb-98
Form of organization (proprietorship, association, corporation):Corporation
lf a Subchapter S Corporation, please specify:
Name and address of controlling company, if any:Cambridge Telephone Company, lnc.
P.O. Box 69, 130 Superior St., Cambridge, lD 83610
Names of affiliated companies. Give address and description of business: Cambridge Telephone Company, lnc.
P.O. Box 69, 130 Superior St., Cambridge, lD 8361O-Telecommunications Service;
CTC Construction, LLC P.O. Box 88, Cambridge, lD 83610-Construction Services
lnCom Telecom LLC, 130 N. Superior, Cambridge, lD 8361O-DSL, 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
Name
Richard Wiggins
Address
1745 Fairview Ave., Weiser,lD 83672
Vice President Kermit Wiggins P.O. Box 69, Cambridse, lD 83610
Kristie Kanady P.O. Box 353, Cambridge, lD 83610
Joana Wiggins P.O. Box 69, Cambridge, lD 83610
Rev 3/02 Page 1
SEE ACCOUNIAI{T'S COMPII.ATION 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
Will Expire
Richard Wiggins
P.O. Box 69, Cambridge, lD 83610 lndefinite 1 None
Kermit Wiggins
P.O. Box 69, Cambridge, lD 83610 lndefinite 1 None
Kristie Kanady
P.O. Box 353, Cambridge, lD 83610 lndefinite 1 None
Joana Wiggins
P.O. Box 69, Cambridge, lD 83610 lndefinite 1 None
Name of Chairman of the Board: Richard Wiggins
Name of Secretary (or Clerk) of Board: Kristie Kanady
Number of Meetings of the Board during the year: 1
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
This year
Rev 3/02 Page2
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, lnc., (CTC) a wholly-owned subsidiary of Cambridge Telephone Company
lnc. was incorporated, with an initial investment of $100,000. CTC operates as a Competitive
Local Exchange Carrier in the state of ldaho. Construction of plant facilities was complete in 1999
and began providing services on September 1, 1999. PCS wireless facilities were completed and
service initiated in September,2001. Additional paid-in capital of $1,900,000 was invested by
Cambridge Telephone Company, lnc. through December 31,2013.
2ln2O13 the Company refinanced a shortterm note with Wells Fargo to a long-term note. This
note will be repaid in 2016.
3 The Company has annual operating lease payments of $12,900
Rev 3/02 Page 3
SEE ACCOUNTANT'S COMPILATION REPORT
BALANCE SHEE'I
Assets and Other Debits
Title of Account
Gurrent Assets
Balance
Beginning
of Year
-r6p6,
Balance
at End
of Year
Increase
or
(Decrease)
1120
1 130
1140
1'150
1 160
1 180
1 181
1 190
1191
1200
'1201
1210
1220
1280
1290
1300
1310
1320
1 330
1350
1401
1402
1406
1407
1408
1410
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
-T6psr
--Epor -T,08'r -rcWl
-r5'z5o- -73F -4o-js-
-42tr
-6,08'g.
75F'6F
---5F8s-
-aF
-
(19,143) (19,143)
-49'm- -f,g.or4,056,034 4,047,174 (8,860)
-72W
2,365,551 2,388,703 23,152
2,045,737 2,026J00 (19,637)
SEE ACCOUNTANT'S COMPILATION REPORT
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 Other Taxes - 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
427O Other Long-Term Debt
Other Liabilities & Deferred Credits
Other Long-Term Liabilities
Unamort. Oper. Invest. 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
134.400 134.400
11,958 (2,661)
1,628
-?55I243,484 243,484
Balance
at End
of Year
196,808
192,655
(31,057)
lncrease
or
(Decrease)
(56,768)
(495,194)
3,021
(580)
(8,383)
134,765
(19,637)
14
4310
4320
4330
4340
4350
4360
4370
4510
4520
4530
4540
4550 (833,547)
2,026,100
Rev 3/02
BALANCE SHEET
Liabilities & Stockholders' Equity
Balance
Beginning
of Year
253,576
495,194
106,750
--T4,6-it
_l_-66-t
-
-
-c5F4r-(30,477)
_99q9_
100,000
_L900,999_
-rc68-mI
2,045,737
Page 5
SEE ACCOUNTANT'S COM PII.ATION REPORT
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SEE ACCOUNTANT'S COMPII.ATION REPORT
!NVESTMENTS
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.
Book Cost of
lnvestments
Disposed of
This vear
Book Cost of
lnvestments
Held at
End of Year
96,810
Description
CoBank patronage
lnfo USA Stock
lnCom Telecom LLC
Date Acquired
various
1112712002 29,600
2013 (19,143)
Totals 107,267
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
Name of Companv
Customer accounts receivable
Notes
Receivable
Accounts
Receivable
55,782
I nterexchanqe carriers 744
lnCom Telecom LLC 49,149
Miscellaneous 6,143
Totals 11 1,818
Rev 3/02 Page 10
SEE ACCOUNTANT'S COMPII.ATION REPORI
NOTES PAYABLE
For Notes Payable, list each note separately and include the maturity date and interest rate.
Name of Creditor Date of Note
lnterest
Rate Due Date Face Amount
Totals
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Creditor
Cambridoe Teleohone Comoanv
ADA Countv 911
Amount
150,855
1,190
363Adams Countv Record
ANPI, LLC 13,390
250Centurv Link
Doubleradius. lnc.265
ESPN 260
Gem State Locatino 240
ldaho State Tax Commission 510
lntrado, lnc.345
ldaho Power Comoanv 595
Nextusa, lnc.256
Onvoy Voice Services 394
Rina, LLC 7,105
2,379Securitv Coveraqe
Telecom Consultino Associates 323
Toly Diqital Networks. lnc.8,568
9,205Universal Service Administration
Other, Various 315
196,808
Rev 3/02 Page 1 1
SEE ACCOUNTANT'S COMPILATION 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.
Number Outstanding per
Glass & Series of Stock
Common
of Shares Par Value Balance Sheet
Authorized per Share Shares Amount
5,000,000 No Par 10,000 100,000
Rev 3/02 Page 13
SEE ACCOUNTANT'S COMPILATION REPORT
Item
INCOME & RETAINED EARNINGS STATEMENT
TotalCompany ldaho Only
Total Operating 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 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
Same as
totalcompany
831,932
984,992
,19,671
59,380
23,915
28,',l34
130,100
5,600
(19,143)
(507)
21,837
21,837
453,812
Page 14
134,765
SEE ACCOUI.ITANT'S COfu1 PI LATICN RIP()RT
Item
OPERATING REVENUES
TotalGompany 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
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
130,943
51,360
76,590
83,220
22,509
Same as
totalcompany
135,303
194,039
2,545
'132,92',1
12,508
5301 Uncollectible Revenue - Telecommunications (6)
5302 Uncollectible Revenue - Other
TOTAL OPERATING REVENUES 831,932
Please identify the following revenues:
USAC USF $ 76.554 . To what account were they booked? Account # 5069.10
State USF $ NONE . To what account were they booked?
Rev 3/02 Page 15
SEE ACCOUI'ITANT'S COMPiLATION REPURT
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
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
Same as
totalcompany8,857
26,992
69,551
127,812
s84
19,31'1
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 253,007
Rev 3/02 Page 16
SIE ACCOUNTANT'S COI\iIPILATION REPORT
OPERATING REVENUES
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
653'1 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
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
Corporate 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 Corporate Operations Expense
TOTAL OPERATING EXPENSES
Rev 3/02
Same as
totalcompany
173
274
269,295
250,736
520,478
69,812
71,641
142,406
6,688
32,304
3,658
26,451
69,101
984,992
Page 17
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ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DEGEMBER 31,2013.
CUSTOMER RELATIONS RULES COMPLIANCE
Rule IDAPA 31.21.01.603
Rule IDAPA 31.41.01.105
Please provide copies of:
Summary of Customer Relations Rules for Telephone Corporations
ldaho Telephone Solicitation Act Notification
Method of Notification:
Mailed separately to customers Yes-L Nq
lncluded in directory
Date of notification 51112013
Yes No X
Alternate method of notification N/A
Rule IDAPA 31.41.01.403.02
Record of Complaints:
Number received by Company 8
Category of complaints (if known):
Deposit Disputes
Charges on Bill
Denial/Termination
Quality or Availabili$
of Service
Carrier Selection/Assignment
Miscellaneous
Rev 3/02
Page 20
SEE ACC0UNTANT'S C0tr,'lPlLATI0N REPORT
lCERTIFICATE
State of ldaho
County of Washington
WE, the undersigned RICHARD WIGGINS
of the CTC TELECOM. lNC. utilitt
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.
i
t-l
Subscribed and Sworn to Before Me this ll - day of Aoril , (Year) 2014
SS
My Commission expires 2 ' 2, , (Year) "n ' '
Rev 3/02
DANALYNNE MUNDEN
Notary Public
Stab of ldaho
Page21
SEE ACCOUNTANT'S COMPI LATION REPORT