20240617Comment_1.pdf

Idaho Public Utilities Commission
PO Box 83720
Boise, Idaho 83720
Hello,
This is regarding case # SWS-W-24-01...the water rater issue from CDS StoneRidge
Utilities.
I have enclosed a spreadsheet. All of the data on the spreadsheet is from annual
reports filed by CDS StoneRidge with IPUC. Two ownership interests are represented.
Chan Karupiah bought the utility in late 2018. 1 downloaded and reviewed data from
IPUC for this utility from 1999 to present; please note that the utility has not filed an
annual report for 2023. I've included data from 2013-2022.
At the top of the spreadsheet, in the line item entitled "REVENUE" is a yellow highlight
for 2018-2022. This is significant because the current owner purchased the utility in
late 2018.
There are two blue highlights, one for metered sales - commercial, and one for
irrigation sales revenue. The owner also owns a golf course that was receiving water
from the utility. That water sales amount does not seem to be included for some years.
Did the golf course just not pay its bill?
There is a yellow highlight for "TOTAL REVENUE" for 2018-2022. Total revenue is fairly
consistent in the $200,000 - $260,000 range for that period. Sales prior to current
ownership are consistent as well, at $190,000 - $210,000 for the years 2013-2017.
What changed with the change in ownership? Expenses changed. Dramatically. Let's
explore.
The green highlighted numbers are labor related expenses. For the period of
2020-2022, labor expense jumped dramatically, from an average of less that $30,000
for the period of 2013-2018, to $220,000-$244,000 under new ownership. This higher
number includes "contract services - professional" (highlighted in pink) that had a $0
expense prior to 2019! This is a MORE than a 7X increase in labor expense. Keep in
mind, the new owner was running the exact same utility system!
The blue highlighted area, "contract services - water testing" dropped to $0 in 2021
and 2022. This is a huge concern and red flag for a water utility!
The orange highlighted area, "rentals - property and equipment" averaged from $0 -
less than $1,800 annually under prior ownership. Under current ownership, for the time
period of 2019-2022, this expense exploded to $60,000 - $85,000. Keep in mind, the
utility is the same system from 2019 to 2022, and from 2013-2018.

"Insurance," highlighted in pink, saw a substantial increase in annual expense under
current ownership, for the period of 2018-2022, going from $1,000 - $2,700 annually to
$4,600 - $7,300 annually.
Finally, lets look at Total Operating expense, highlighted in pink and yellow at the
bottom of the spreadsheet. Prior to current ownership, expenses ranged from $75,000
- $98,000 annually. Under current ownership, expenses range from $340,000 -
$368,000...a 5X increase!
It is known that the current owner has no prior experience in managing a utility. That is
certainly clear from the spreadsheet I've attached about Revenue and Expense.
The owner of the utility has requested an exorbitant rate increase...260% to 540%.
The users of the utility should NOT be penalized for the inexperience and
incompetence of the current owner.
The difference is clear. The prior owners ran the same utility at a much lower expense
than the current owner. The rate increase should be denied in its entirety until the
current owner gets a better handle on operations.
Since y,
Steyr R. ac
28`Sans Souci Drive
Blanchard, Idaho 83804
[e-mail]
208-255-8243

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