2022Annual Report.pdf

NSW-W
RECEIVED
Thursday,March 14,2024 5:12 PM
IDAHO PUBLIC
UTILITIES COMMISSION
ANNUAL REPORT
OF
NORTH STAR WATER, LLC
NAME
2930 EAST DEER FLAT RD, KUNA, ID 83634
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2022

ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING
COMPANY INFORMATION
1 Give full name of utility North Star Water. LLC
2 Date of Organization 1/15/2021
3 Organized under the laws of the state of Idaho
4 Address of Principal Office (number & street) 2930 East Deer Flat Rd Kuna. Idaho 83634
5 P.O. Box (if applicable) PO Box 3723
6 City Nampa
7 State Idaho
8 Zip Code 83653
9 Organization (proprietor, partnership, corp.) Sole Proprietor
10 Towns. Counties served Canyon
11 Are there any affiliated companies? Black Water, LLC Same Address Operation & Maintenance Contract
If yes, attach a list with names, addresses 8 descriptions. Explain any services
provided to the utility.
12 Contact Information Name Phone No.
President(Owner) Michael Williams-Black 208 283-0237
Vice President
Secretary Heidi Williams-Black 208 250-9275
General Manager Michael Williams-Black [phone]
Complaints or Billing Heidi Williams-Black 208 250-9275
Engineenng
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year? No
If 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?
Street Address 2G'10 Fast Deer Flat
City Kuna
State Idaho
Zip 83634
Rev 3/02 Page 1

NAME: North Star Water. LLU
COMPANY INFORMATION (Cont.)
For the Year Ended 2022
15 Is the system operated or maintained under a
service contract? Yes
16 With whom is the contract? Black Water. LLC
When does the contract expire? Automatic renewal every year unless it's terminated by either party
What services and rates are included? Regular operation & maintenance.
Any additional labor will be billed at S100 per hour
17 Is water purchased for resale through the system? No
18 Name of Organization
Name of owner or operator
Mailing Address
City
State
Zip
Gallons/CCF $Amount
Water Purchased
19 Has any system(s)been disapproved by the
Idaho Division of Environmental Quality? No
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements? No
If yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service 0
High Bills 0
Disconnection 0
22 Number of Customers involuntarily disconnected 0
23 Date custorrrers 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? No
If yes, attach full explanation
and an updated system map
Rev 3/02 Page 2

NAME: North Star Water.
REVENUE & EXPENSE DETAIL
For the Year Ended 2022
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue 2,235.83
2 461.1 Metered Sales - Residential 0
3 461.2 Metered Sales-Commercial, Industrial 0
4 462 Fire Protection Revenue 0
5 464 Other Water Sales Revenue 0
6 465 Irrigation Sates Revenue Irrigation in included above since PUC wouldn't let us
7 466 Sales for Resale brya own frnga ion vs domestic water on invoices
8 400 Total Revenue(Add Lines 1 -7) $2235.83
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers 0 Booked to Acct#
10 ** Hookup or Connection Fees Collected 0 Booked to Acct #
11 ***Commission Approved Surcharges Collected 0 Booked to Acct #
401 OPERATING EXPENSES
12 601.1-6 Labor- Operation & Maintenance 2,700.00
13 601.7 Labor-Customer Accounts 0
14 601.8 Labor-Administrative&General 300.00
15 603 Salaries, Officers&Directors 0
16 604 Employee Pensions&Benefits 0
17 610 Purchased Water 0
18 615-16 Purchased Power& Fuel for Power 3,317.09
19 618 Chemicals 0
20 620.1-6 Materials & Supplies - Operation & Maint. 300.00
21 620.7-8 Materials & Supplies -Administrative & General 1.74
22 631-34 Contract Services-Professional 0
23 635 Contract Services-Water Testing 0
24 636 Contract Services-Other 0
25 641-42 Rentals-Property& Equipment 0
26 650 Transportation Expense 0
27 656-59 Insurance 0
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes) 0
31 670 Bad Debt Expense 0
32 675 Miscellaneous 250.00
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) $6.868.83
Rev 3/02 Page 3

Name: North Star Water LLC
INCOME STATEMENT
For Year Ended 2022
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8) $2,235.83
2 Operating Expenses(From Page 3, line 33) $6,868.83
3 403 Depreciation Expense 0
4 406 Amortization, Utility Plant Aquisition Adj. 0
5 407 Amortization Exp. -Other 0
6 408.10 Regulatory Fees(PUC) 0
7 408.11 Property Taxes 0
8 408.12 Payroll Taxes 0
9A 408.13 Other Taxes (list) DEQ Fees 0
9113
9C
90
10 409.10 Federal Income Taxes 0
11 409.11 State Income Taxes 0
12 410.10 Provision for Deferred Income Tax-Federal 0
13 410.11 Provision for Deferred Income Tax-State 0
14 411 Provision for Deferred Utility Income Tax Credits 0
15 412 Investment Tax Credits-Utility 0
16 Total Expenses from operations before interest(add lines 2-15) $6,868.83
17 413 Income From Utility Plant Leased to Others 0
18 414 Gains (Losses) From Disposition of Utility Plant 0
19 Net Operating Income(Add lines 1, 17&18 less line 16) 44433,00
20 415 Revenues, Merchandizing Jobbing and Contract Work 0
21 416 Expenses, Merchandizing,Jobbing&Contracts 0
22 419 Interest & Dividend Income 0
23 420 Allowance for Funds used During Construction 0
24 421 Miscellaneous Non-Utility Income 0
25 426 Miscellaneous Non-Utility Expense 0
26 408.20 Other Taxes, Non-Utility Operations 0
27 409-20 Income Taxes, Non-Utility Operations 0
28 Net Non-Utility Income (Add lines 20,22,23&24 less lines 21,25,26, &27) 0
29 Gross Income(add lines 19&28) -$4,633.00
30 427.3 Interest Exp.on Long-Term Debt 0
31 427.5 Other Interest Charges 0
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) -$4,633,00
Rev 3/02 Page 4

Name: North Star Water, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended ,2022
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization 101.00 0 0 101.00
2 302 Franchises and Consents 0 0 0 0
3 303 Land& Land Rights 0 0 0 0
4 304 Structures and Improvements 110,917.29 0 0 110,917.29
5 305 Collecting&Impounding Reservoirs 0 0 0 0
6 306 Lake, River&Other Intakes 0 0 0 0
7 307 Wells 0 0 0 0
8 308 Infiltration Galleries& Tunnels 0 0 0 0
9 309 Supply Mains 0 0 0 0
10 310 Power Generation Equipment 42,491.17 0 0 42 491.17
11 311 Power Pumping Equipment 0 0 0 0
12 320 Purification Systems 0 0 0 0
13 330 Distribution Reservoirs&Standpipes 0 0 0 0
14 331 Trans. &Distrib. Mains&Accessories 0 0 0 0
15 333 Services 0 0 0 0
16 334 Meters and Meter Installations 0 0 0 0
17 335 Hydrants 0 0 0 0
18 336 Backflow Prevention Devices 2,417.64 0 0 2,417.64
19 339 Other Plant& Misc. Equipment 0 0 0 0
20 340 Office Furniture and Equipment 0 0 0 0
21 341 Transportation Equipment 0 0 0 0
22 342 Stores Equipment 0 0 0 0
23 343 Tools, Shop and Garage Equipment 0 0 0 0
24 344 Laboratory Equipment 0 0 0 0
25 345 Power Operated Equipment 0 0 0 0
26 346 Communications Equipment 0 0 0 0
27 347 Miscellaneous Equipment 0 0 0 0
28 348 Other Tangible Property 0 0 0 0
29 TOTAL PLANT IN SERVICE 155,927.10 0 0 155,927.10
(Add lines 1 - 28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: North Star Water,LLC
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2022
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements 100 0 0 NA
2 305 Collecting&Impounding Reservoirs NA
3 306 Lake, River&Other Intakes NA
4 307 Wells 0 0 0 NA
5 308 Infiltration Galleries&Tunnels NA
6 309 Supply Mains 0 0 0 NA
7 310 Power Generation Equipment 100 0 0 NA
8 311 Power Pumping Equipment 0 0 0 NA
9 320 Purification Systems NA 0 0 NA
10 330 Distribution Reservoirs& Standpipes 0 0 0 NA
11 331 Trans. &Distrib. Mains &Accessories 0 0 0 NA
12 333 Services 0 0 Q NA
13 334 Meters and Meter Installations NA
14 335 Hydrants 0 0 0 NA
15 336 Backflow Prevention Devices 100 0 0 NA
16 339 Other Plant&Misc. Equipment 0 0 0 NA
17 340 Office Furniture and Equipment 0 0 NA
18 341 Transportation Equipment NA
19 342 Stores Equipment 0 0 0 NA
20 343 Tools, Shop and Garage Equipment 0 0 0 NA
21 344 Laboratory Equipment NA
22 345 Power Operated Equipment 0 0 0 NA
23 346 Communications Equipment 0 0 0 NA
24 347 Miscellaneous Equipment 0 0 0 NA
25 348 Other Tangible Property 0 0 0 NA
26 TOTALS (Add Lines 1 -25) 0 0 INA
Enter beginning &end of year totals on Pg 7, Line 7
Rev 3102 Page 6

Name: North Star Water, LLC
BALANCE SHEET
For Year Ended 2022
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 101 Utility Plant in Service (From Pg 5, Line 29) 155,927.10 155,927.10 Same
2 102 Utility Plant Leased to Others 0 0 NA
3 103 Plant Held for Future Use 0 0 NA
4 105 Construction Work in Progress 0 0 NA
5 114 Utility Plant Aquisition Adjustment 0 0 NA
6 Subtotal (Add Lines 1 -5) 155,927.10 155,927.10 Sarre
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 0 0 NA
8 108.2 Accum. Depr. -Utility Plant Lease to Others 0 0 NA
9 108.3 Accum. Depr. -Property Held for Future Use 0 0 NA
10 110.1 Accum.Amort. - Utility Plant in Service 0 0 NA
11 110.2 Accum.Amort. - Utility Plant Lease to Others 0 0 NA
12 115 Accumulated Amortization-Aquisition Adj. 0 0 NA
13 Net Utility Plant(Line 6 less lines 7- 12) 155,927.10 155,927.10 Same
14 123 Investment in Subsidiaries 0 0 NA
15 125 Other Investments 0 0 NA
16 Total Investments (Add lines 14 & 15) 0 0 NA
17 131 Cash 0 0 NA
18 135 Short Term Investments 0 0 NA
19 141 Accts/Notes Receivable-Customers 0 2,235.83 increase
20 142 Other Receivables 0 0 NA
21 145 Receivables from Associated Companies 0 0 NA
22 151 Materials&Supplies Inventory 0 0 NA
23 162 Prepaid Expenses 0 0 NA
24 173 Unbiiled(Accrued) Utility Revenue 0 0 NA
25 143 Provision for Uncollectable Accounts 0 0 NA
26 Total Current(Add lines 17 -24 less line 25) 0 2,235.83 Increase
27 181 Unamortized Debt Discount& Expense 0 0 NA
28 183 Preliminary Survey& Investigation Charges 0 0 NA
29 184 Deferred Rate Case Expenses 0 0 NA
30 186 Other Deferred Charges 0 0 NA
31 Total Assets(Add lines 13, 16& 26-30) 155,927.10 155,927.10 Same
Rev 3/02 Page 7

Name: North-Star Water, LLC
BALANCE SHEET
For Year Ended 2022
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock 0 0 NA
2 204-6 Preferred Stock 0 0 NA
3 207-13 Miscellaneous Capital Accounts Q 0 NA
4 214 Appropriated Retained Earnings 0 0 NA
5 215 Unappropriated Retained Earnings 0 0 NA
6 216 Reacquired Capital Stock 0 0 NA
7 218 Proprietary Capital 0 0 NA
8 Total Equity Capital (Add Lines 1-5+7 less line 6) 0 0 NA
9 221-2 Bonds 0 0 NA
10 223 Advances from Associated Companies 0 0 NA
11 224 Other Long-Term Debt 0 0 NA
12 231 Accounts Payable 0 0 NA
13 232 Notes Payable 0 0 NA
14 233 Accounts Payable-Associated Companies 0 4,633.00 Increase
15 235 Customer Deposits(Refundable) 0 0 NA
16 236.11 Accrued Other Taxes Payable 0 0 NA
17 236.12 Accrued Income Taxes Payable 0 0 NA
18 236.2 Accrued Taxes- Non-Ublity 0 0 NA
19 237A0 Accrued Debt, Interest&Dividends Payable 0 0 NA
20 241 Misc. Current&Accrued Liabilities 0 0 NA
21 251 Unamortized Debt Premium 0 0 NA
22 252 Advances for Construction 0 0 NA
23 253 Other Deferred Liabilities 0 0 NA
24 255.1 Accumulated Investment Tax Credits -Utility 0 0 NA
25 255.2 Accum. Investment Tax Credits-Non-Utility 0 0 NA
26 261-5 Operating Reserves 0 0 NA
27 271 Contributions in Aid of Construction 0 0 NA
28 272 Accum.Amort. of Contrib. in Aid of Const. " 0 0 NA
29 261-3 Accumulated Deferred Income Taxes 0 0 NA
30 Total Liabilities (Add lines 9 -29 0 4,633.00 Increase
31 TOTAL LIAB&CAPITAL(Add lines 8&30)
Only if Commission Approved
Rev 3l02 Page 8

Name: North Star Water.LLC
STATEMENT OF RETAINED EARNINGS
For Year Ended 2022
1 Retained Earnings Balance @ Beginning of Year u
2 Amount Added from Current Year Income(From Pg 4, Line 32) _ 4.633.0,
3 Other Credits to Account o
4 Dividends Paid or Appropriated n
5 Other Distributions of Retained Earnings c}
6 Retained Earnings Balance @ End of Year 0
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 Description (Class. Par Value etc.) Authorized Outstanding Paid
NA
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
8 Description Rate Balance Paid Accrued
Owes Black Water LLC S4,633.00 0 $4,633.00 0 0
Rev 3102 Page 9

Name: North Star Water, LLC
SYSTEM ENGINEERING DATA
For Year Ended 2022
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply: Type of Water
Treatment: Supply
Rated (None,Chlorine Annual Source
Capacity Fluoride Production (Well, Spring,
Pump Designation or location m Filter etc.) (000's Gal. Surface Wtr
03N/03W/08 Lot 1 block 1 North star subdivision 480 None Well
3 System Storage:
Total Usable Type of
Capacity Capacity Reservoir Construction
000's 000's (Elevated,Pres- (Wood,Steel
Storage Designation or Location Gal. Gal. urized, Boosted) Concrete
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Rev 3102 Page 10

Name: North Star Water, LLC
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2022
4 Pump information for ALL system pumps, including wells and boosters.
Rated Discharge Energy
Designation or Location Horse Capacity Pressure Used
&Type of Pump** Power m (psi) This Year
Goulds 7CHC pump with 60 hp motor of Wt3KDown 60 480 60
make and model
*'Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
5 If Wells are metered:
What was the total amount pumped this year? NA
What was the total amount pumped during peak month? NA
What was the total amount pumped on the peak day? NA
6 If customers are metered, what was the total amount sold in peak month? NA
7 Was your system designed to supply fire flows? yes
If Yes: What is current system rating? 450 gpm
8 How many times were meters read this year? NA
During which months? NA
NA
9 How many additional customers could be served with no system improvements
except a service line and meter? 18
How many of those potential additions are vacant lots? 18
10 Are backbone plant additions anticipated during the coming year? No
If Yes, attach an explanation of projects and anticipated costs!
11 In what year do you anticipate that the system capacity(supply,storage or distribution)
NA
will have to be expanded?
Rev 3/02 Page 11

Name: North Star Water, LLC
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2022
FEET OF MAINS
In Use Installed Abandoned In Use
1 Pipe Beginning During During End of
Size Of Year Year Year Year
6" 2745.6 0 0 2745.6
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
This Last This Last
Year Year Year Year
2 Metered:
2A Residential 0 0 NA NA
2B Commercial 0 0 NA NA
2C Industrial 0 0 NA NA
3 Flat Rate:
3A Residentiai 7 0 NA NA
3B Commercial 0 0 NA NA
3C Industrial 0 0 NA NA
4 Private Fire Protection 0 0 NA NA
5 Public Fire Protection 0 0 NA NA
6 Street Sprinkling 0 0 NA NA
7 Municipal, Other 0 0 NA NA
8 Other Water Utilities 0 0 NA NA
TOTALS (Add lines 2 through 8) 7 0 NA NA
Rev 3/02 Page 12

i
i
CERTIFICATE
State of Idaho )
ss
County of A� }
WE, the undersigned
and
of the AL-t4/\- tl""( U C
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 he a correct statement of the business and affairs 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.
I
i
C �
(Chief Officer)
f (Officer in Charge of Accounts)
Subscribed and Swom to Before Me
this day of Ixi,(('.�L
M415
NOYARY P B�
My commission txplres C? 1 2r
gdk/exceVjnelsonlanul rgisTMram uakpt
Rev 3102 Page 13