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Home My WebLink About2023Annual Report-Redacted.pdf RECEIVED Friday, June 14, 2024 IDAHO PUBLIC UTILITIES COMMISSION SILVER STAR June 14, 2024 VIA FEDERAL EXPRESS Monica Barrios-Sanchez, Commission Secretary Idaho Public Utilities Commission 11331 W. Chinden Blvd. Building 8, Suite 201-A Boise, ID 83714 Re: Columbine Telephone Company, Inc. Year Ended December 31, 2023 Annual Report Dear Monica: Pursuant to Rule 67 of the Idaho Public Utilities Rules of Procedure, enclosed are the confidential portions of the year ended 12.31.23 Annual Report Filing for Columbine Telephone Company. The enclosed materials contain highly confidential financial and proprietary information which, if disclosed, could harm business operations. Request is respectfully made that these materials be maintained by the Commission confidentially and public disclosure disallowed. Questions regarding this filing should be directed to my attention as shown below. Sincer ly, Michelle Motzkus Legal & Regulatory Administrator 307-883-6690 Enclosure SilverStar.com I PO Box 226 1 Freedom,WY 83120 1877.883.2411 ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO THE IDAHO PUBLIC UTILITIES COMMISSION FOR THE YEAR ENDING 2023 COMPANY INFORMATION Exact name of utility: Columbine Telephone Company, Inc. dba Silver Star Communications Address of principal office: 104101 U.S. Highway 89, Freedom WY 83120 Telephone Number (Area Cod( 307 883-2411 Cities or towns served: Driggs, Victor, Tetonia, Irwin and Wayan Name and title of officer having custody of the general corporate books of account: Jefferson H. England, Chief Financial Officer Address of office where corporate books are kept and phone number: 180 North Main, Thayne WY 83127 Organized under the laws of the State of: Wyoming Date of organization: Form of organization (proprietorship, association, corporation): Corporation If a Subchapter S Corporation, please specify: Name and address of controlling company, if any: Horizon Communications, Inc. Names of affiliated companies. Give address and description of business: Gold Star Communications, LLC - Mobile Wireless Silver Star Telephone Company, Inc. -Telephone Services-Wyoming Millennium Networks, LLC - Competitive Communications and Related Services OFFICERS Report below the title, name and office address of each general officer of the utility at the end of the year. If there were any changes during the year, show the name, title, and address of the previous officer and the date of change. Title Name Address Chairman/CEO Allen R. Hoopes PO Box 226, Freedom WY 83120 President Barbara Sessions PO Box 226, Freedom WY 83120 Vice President/CFO Jefferson H. England PO Box 226, Freedom WY 83120 Vice President/COO Paul Petersen PO Box 226, Freedom WY 83120 Vice President/CRO Eric Rivard PO Box 226, Freedom WY 83120 Secretary Michelle Motzkus PO Box 226, Freedom WY 83120 Rev 3/02 Page 1 CONFIDENTIAL 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 Name Will Expire This year During Year and Address Allen R. Hoopes PO Box 226 Freedom WY 83120 until removed 4 REDACT Rod R. Jensen PO Box 226 ED FO Freedom WY 83120 until removed 4 Robert Foster PO Box 226 Freedom WY 83120 until removed 4 PUBLIC Hyrum F. Johnson PO Box 226 Freedom, WY 83120 until removed 4 INSPEC Ron B McCue PO Box 226 ION Freedom, WY 83120 until removed 4 Name of Chairman of the Board: Allen R. Hoopes Name of Secretary (or Clerk) of Board: Michelle Motzkus Number of Meetings of the Board during the year: Four(4) regularly scheduled 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 Allen R. Hoopes CEO Barbara Sessions President RE DACTE Jefferson H. England Vice President/CFO Paul Petersen Vice President/COO - . FOR Eric Rivard Vice President/CRO Ty Stevens Director of Sales -- PUBLIC Christy Jenkins Director of Customer Service Darrin Collard Director of Accounting Chad Albright Director of Marketing - INSPECTI Jason Nelson Idaho East Area Vice President Jason Jenkins Diretor of Network Operations _ • Chris Blayne Director of Engineering Rev 3/02 Page 2 NOTES TO THE FINANCIAL STATEMENTS CONFIDENTIAL 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. REDACTED FOR PUBLIC INSPECTION Rev 3/02 Page 3 BALANCE SHEET Assets and Other Debits CONFIDENTIAL Balance Beginning of Balance at End of Increase or Title of Account Year Year (Decrease) Current Assets 1120 Cash and Equivalents 1130 Cash 1140 Special Cash Deposits 1150 Working Cash Advances 1160 Temporary Investments 1180 Telecommunications Accts. Receivable 1181 Accts. Rec.Allow. -Telecommunications REDAC 1190 Other Accounts Receivable 1191 Accounts Receivable Allow.-Other 1200 Notes Receivable 1201 Notes Receivable Allowance 1210 Interest&Dividends Receivable 1220 Material and Supplies 1280 Prepayments 1290 Prepaid Rents TED 1300 Prepaid Taxes 1310 Prepaid Insurance 1320 Prepaid Directory Expenses 1330 Other Prepayments FOR 1350 Other Current Assets Noncurrent Assets 1401 Investment in Affiliated Companies 1402 Investment in Nonaffiliated Companies 1406 Nonregulated Investments 1407 Unamortized Debt Issuance Expense 1408 Sinking Funds 1410 Other Noncurrent Assets PUBLIC 1438 Deferred Maintenance&Retirements 1439 Deferred Charges 1500 Other Jurisdiction Assets-Net Property, Plant and Equipment 2001 Telecommunications Plants in Service 2002 Prop. Held for Future Telecom. Use 2003 Telecom. Plant under Constr.-Short Term INSPEC 2004 Telecom. Plant under Constr.-Long Term 2005 Telecom. Plant Adjustment 2006 Nonoperating Plant 2007 Goodwill Depreciation and Amortization Accounts 3100 Accumulated Depreciated 3200 Accum. Depre. - Held for Future Use 3300 Accumulated Depreciation -Nonoperating 3400 Accumulated Amortization-Tangible 3410 Accum.Amort. -Capitalized Leases 3420 Accum.Amort. -Leasehold Improvements TION 3500 Accumulated Amortization-Intangible 3600 Accumulated Amortization-Other TOTAL ASSETS Rev 3/02 Page 4 BALANCE SHEET Liabilities&Stockholders' Equity CONFIDENTIAL Balance Balance Increase Beginning at End or Title of Account of Year of Year (Decrease) 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 REDACT 4070 Income Taxes-Accrued 4080 Other Taxes-Accrued 4100 Net Current Defer. Oper. Income Taxes 4110 Net Current Defer. Nonoper. Income Taxes FOR 4120 Other Accrued Liabilities 4130 Other Current Liabilities Long-Term Debt ED 4210 Funded Debt 4220 Premium on Long-Term Debt 4230 Discount on Long-Term Debt 4240 Reacquired Debt PUBLIC 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. Invest. Tax Credits-Net INSPECT 4330 Unamort. Nonoper. Invest.Tax Credits- Net 4340 Net Noncurrent Defer. Oper. Income Taxes 4350 Net Noncur. Defer. Nonoper. Income Taxes 4360 Other Deferred Credits 4370 Other Juris. Liab. & Def. Credits- Net Stockholders' Equity 4510 Capital Stock 4520 Additional Paid-In Capital 4530 Treasury Stock 4540 Other Capital ION 4550 Retained Earnings TOTAL LIAB. &OTHER CREDITS Rev 3/02 Page 5 ANALYSIS OF TELECOMMUNICATIONS PLANT IN SERVICE TOTAL Company Basis CONFIDENTIAL Beginning Additions Plant Retired Transfers and Balance End Beginning of Year During year or Sold Adjustments of Year Analysis of Telecommunications Plant in Service 2111 Land 2112 Motor Vehicles 2113 Aircraft 2114 Special Purpose Vehicles 2115 Garage Work Equipment 2116 Other Work Equipment - REDACTED 2121 Buildings 2122 Furniture 2123 Office Equipment 2124 General Purpose Computers - 2211 Analog Electronic Switching PUBLIC 2212 Digital Electronic Switching 2215 Electro-Mechanical Switching - FOR 2220 Operator Systems 2231 Radio Systems 2232 Circuit Equipment INSPECTION 2311 Station Apparatus 2321 Customer Premises Wiring 2341 Large Private Branch Exchanges 2351 Public Telephone Terminal Equipment 2362 Other Terminal Equipment 2411 Poles 2421 Aerial Cable 2422 Underground Cable 2423 Buried Cable 2424 Submarine Cable 2426 Intrabuilding Network Cable 2431 Aerial Wire 2441 Conduit Systems 2681 Capital Leases 2682 Leasehold Improvements 2690 Intangibles TOTAL PLANT ACCOUNTS Rev 3/02 Page 6 ANALYSIS OF TELECOMMUNICATIONS PLANT ACCOUNTS IDAHO Operations Only CONFIDENTIAL Balance Additions Plant Retired Transfers and Balane End Beginning of Year During Year or Sold Adjustments of Year Analysis of Telecommunications Plant in Service 2111 Land 2112 Motor Vehicles 2113 Aircraft 2114 Special Purpose Vehicles 2115 Garage Work Equipment 2116 Other Work Equipment REDACTED 2121 Buildings 2122 Furniture 2123 Office Equipment 2124 General Purpose Computers PUBLIC 2211 Analog Electronic Switching 2212 Digital Electronic Switching FOR 2215 Electro-Mechanical Switching 2220 Operator Systems 2231 Radio Systems 2232 Circuit Equipment INSPECTION 2311 Station Apparatus 2321 Customer Premises Wiring 2341 Large Private Branch Exchanges 2351 Public Telephone Terminal Equipment 2362 Other Terminal Equipment 2411 Poles 2421 Aerial Cable 2422 Underground Cable 2423 Buried Cable 2424 Submarine Cable 2426 Intrabuilding Network Cable 2431 Aerial Wire 2441 Conduit Systems 2681 Capital Leases 2682 Leasehold Improvements 2690 Intangibles TOTAL PLANT ACCOUNTS Rev 3/02 Page 7 ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION Account 3100 CONFIDENTIAL TOTAL Company Basis Balance Credits Retirements Balance Beginning Depreciation During and End of Year Rate* Year Adjustments of Year Analysis of Entries in Accumulated Depreciation 2112 Motor Vehicles _ 2113 Aircraft _ 2114 Special Purpose Vehicles — 2115 Garage Work Equipment 2116 Other Work Equipment _ 2121 Buildings - REDACTED 2122 Furniture _ 2123 Office Equipment _ 2124 General Purpose Computers _ 2211 Analog Electronic Switching 2212 Digital Electronic Switching _ FOR PUBLIC 2215 Electro-Mechanical Switching _ 2220 Operator Systems _ 2231 Radio Systems _ 2232 Circuit Equipment _ 2311 Station Apparatus _— INSPECTION 2321 Customer Premises Wiring _ 2341 Large Private Branch Exchanges _ 2351 Public Telephone Terminal Equipment 2362 Other Terminal Equipment _ 2411 Poles _ 2682 Amortization of Leasehold Improvements _ 2421 Aerial Cable _ 2422 Underground Cable _ 2423 Buried Cable _ 2424 Submarine Cable _ 2426 Intrabuilding Network Cable _ 2431 Aerial Wire _ 2441 Conduit Systems _ TOTAL *Please list individual depreciation rate for each accc Rev 3/02 Page 8 ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION Account 3100 CONFIDENTIAL IDAHO Operations Only Balance Credits Retirements Balance Beginning Depreciation During and End of Year Rate* Year Adjustments of Year Analysis of Entries in Accumulated Depreciation 2112 Motor Vehicles 2113 Aircraft 2114 Special Purpose Vehicles 2115 Garage Work Equipment 2116 Other Work Equipment 2121 Buildings REDACTED 2122 Furniture 2123 Office Equipment 2124 General Purpose Computers 2211 Analog Electronic Switching PUBLIC 2212 Digital Electronic Switching 2215 Electro-Mechanical Switching 2220 Operator Systems FOR 2231 Radio Systems 2232 Circuit Equipment 2311 Station Apparatus 2321 Customer Premises Wiring 2341 Large Private Branch Exchanges INSPECTION 2351 Public Telephone Terminal Equipment 2362 Other Terminal Equipment 2411 Poles 2682 Amortization of Leasehold Improvements 2421 Aerial Cable 2422 Underground Cable 2423 Buried Cable 2424 Submarine Cable 2426 Intrabuilding Network Cable 2431 Aerial Wire 2441 Conduit Systems TOTAL *Please list individual depreciation rate for each account. - - Rev 3/02 Page 9 INVESTMENTS CONFIDENTIAL Report below the investments in Accounts 1401, 1402 and 1406. Identify each investment as to the account in which included. Minor amounts in Account 1406 may be grouped by classes. Book Cost of Book Cost of Investments Investments Disposed of Held at Description Date Acquired This near End of Year RTFC Certificates RTFC Certificates REDACTED Syringa Fall River Patronage FOR PUBLIC Totals INSPECTION RECEIVABLES Itemize amounts show in Accounts 1180, 1190 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 Accounts Name of Company Receivable Receivable Due From Customers (1180) REDAC Bad Debt (1181) Cabs (1190) Sprint (1190) TED ATT (1190) Other Interexchange Carriers) Other (1190) FOR Schools & Libraries (1190) Affiliates (1190) PUBLIC Prepaid Income Taxes (1190) Bad Debt (1191) INSPEC Shareholders (1210) Totals TION NOTES PAYABLE CONFIDENTIAL For Notes Payable, list each note separately and include the maturity date and interest rate. Interest Name of Creditor Date of Note Rate Due Date Face Amount RTFC Line of Credit REDACTED - FOR PUBLIC Totals INSPECTION ACCOUNTS PAYABLE Name of Creditor Amount Affiliates Neca REDACT Taxes U.S. West Accrued Liabilities PUBLIC INSPECT Totals • LONG -TERM DEBT CONFIDENTAIAL Accounts 4210, 4240, 4250, 4260, 4270 and 4310 List the required data for each obligation included in these accounts, grouping them by account number and showing totals for each account. If any obligations mature serially or otherwise at various dates, give particulars in a note. Date Date Fact Premium/ Discount Class &Series of of Amount Outstanding Year Interest for year of Obligation Issue Maturity Authorized Year-End Total Amortized Rate Amount REDACTED FOR PUBLIC INSPECTION Rev 3/02 Page 12 CAPITAL STOCK CONFIDENTIAL 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. Include number of shares, consideration received, premium or discount, and expenses incurred. Number Outstanding per of Shares Par Value Balance Sheet Class &Series of Stock Authorized per Share Shares Amount Common Stock-Voting REDACTED • . PUBLIC • Common Stock- Non-Voting Rev 3/02 Page 13 INCOME & RETAINED EARNINGS STATEMENT CONFIDENTIAL Item Total Company Idaho Only Total Operating Income (from page 16) Total Operating Expenses (from page 18) 7100 Other Operating Income and Expense 7210 Operating Investment Tax Credits-Net REDA 7220 Operating Federal Income Taxes 7230 Operating State and Local Income Taxes 7240 Operating Other Taxes 7250 Provision for Deferred Operating Income Taxes-Net 7200 Operating Taxes (Total) CTED 7310 Dividend Income 7320 Interest Income 7330 Income from Sinking and Other Funds FOR 7340 Allowance for Funds Used During Construction 7350 Gains/Losses from the Disposition of Certain Property 7360 Other Nonoperating Income 7370 Special Charges 7300 Nonoperating Income and Expense 7410 Nonoperating Investment Tax Credits-Net PUBLI 7420 Nonoperating Federal Income Taxes 7430 Nonoperating State and Local Income Taxes 7440 Nonoperating Other Taxes 7450 Provision for Deferred Nonoperating Income Taxes-Net 7400 Nonoperating Taxes 7510 Interest on Funded Debt 7520 Interest Expense-Capital Leases 7530 Amortization of Debt Issuance Expense 7540 Other Interest Deductions 7500 Interest and Related Items INSPE 7610 Extraordinary Income Credits 7620 Extraordinary Income Charges 7630 Current Income Tax Effect of Extraordinary Items-Net 7640 Provision for Deferred Income Tax Effect of Extraordinary Items-Net 7600 Extraordinary Items 7910 Income Effect of Jurisdictional Ratemaking CTION Differences-Net 7990 Nonregulated Net Income AMOUNT TRANSFERRED TO RETAINED EARNINGS Rev 3/02 Page 14 OPERATING REVENUES CONFIDENTIAL Item Total Company Idaho 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 REDAC 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) TED 5082 Switched Access Revenue (Interstate) 5083 Special Access Revenue 5084 State Access Revenue (Intrastate) FOR Long Distance Network Services Revenues 5100 Long Distance Message Revenue -All Miscellaneous Revenues 5230 Directory Revenue 5240 Rent Revenue 5250 Corporate Operations Revenue PUBLIC 5261 Special Billing Arrangements Revenue 5262 Customer Operations Revenue 5263 Plant Operations Revenue 5264 Other Incidental Regulated Revenue 5269 Other Revenue Settlements 5270 Carrier Billing & Collection Revenue INSPEC 5280 Non-Reg Revenue Uncollectible Revenues 5301 Uncollectible Revenue-Telecommunications 5302 Uncollectible Revenue-Other 5325 UNCOLLECTIBLE REVENUE-DISCOUNTS TOTAL OPERATING REVENUES TION Please identify the following revenues: Federal USF $ 5,469,921 Account 5069.1 State USF $ 155,677 Account 5069.2 Rev 3/02 Page 15 OPERATING REVENUES CONFIDENTIAL Item Total Company Idaho Only Plant Specific Operations Expense 6110 Network Support Expenses 6112 Motor Vehicle Expense 6113 Aircraft Expense 6114 Special Purpose Vehicles Expense 6115 Garage Work Equipment Expense REDAC 6116 Other Work Equipment Expense 6120 General Support Expenses 6121 Land and Building Expenses 6122 Furniture and Artworks Expense 6123 Office Equipment Expense TED 6124 General Purpose Computers Expense 6210 Central Office Switching Expenses 6211 Analog Electronic Expense 6212 Digital Electronic Expense FOR 6215 Electro-Mechanical Expense 6220 Operators System Expense 6230 Central Office Transmission Expenses 6231 Radio Systems Expense 6232 Circuit Equipment Expense PUBLIC 6310 Information Origination/Termination Expense 6311 Station Apparatus Expense 6341 Large Private Branch Exchange Expense 6351 Public Telephone Terminal Equipment Expense 6362 Other Terminal Equipment Expense INSPE 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 Intrabuilding Network Cable Expense CTION 6431 Aerial Wire Expense 6441 Conduit Systems Expense TOTAL PLANT SPECIFIC OPERATIONS EXPENSE Rev 3/02 Page 16 OPERATING REVENUES CONFIDENTIAL Item Total Company Idaho Only Plant Nonspecific Operations Expense 6510 Other Property/Plant/Equipment Expenses 6511 Property Held for Future Telecomm. Use Expenses 6512 Provisioning Expense REDA 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 ICTED 6562 Depreciation Expense-Property Held for Future Use 6563 Amortization Expense-Tangible 6564 Amortization Expense- Intangible 6565 Amortization Expense- Other FOR Total Plant Nonspecific Operations Expenses Customer Operations Expense 6610 Marketing 6611 Product Management 6612 Sales 6613 Product Advertising PUBLI 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 External Relations INSPE 6723 Human Resources 6724 Information Management 6725 Legal 6726 Procurement 6727 Research and Development 6728 Other General and Administrative 6790 Provision for Uncollectible Notes Receivable Total Corporate Operations Expense CTION TOTAL OPERATING EXPENSES Rev 3/02 Page 17 CENTRAL OFFICE DATA as of December 31, 2023 (unless otherwise indicated) Name of Central Offic(Driggs, Idaho CONFIDENTIAL Prefix (es): 354, 787, 456, 483, 574 Central Office Switch Type: Check all that apply: Check one: Check one: REDACTED - FOR PUBLIC INSPECTION Access Line Capacity Access Lines in Use Design: Customer Lines: REDACT (Include Centrex, PAL, Semi-Pu Installed/Equipped: Public Telephone Lines PUBLIC Company Official Lines INSPECT ION Company Test Lines Classification of Customer Access Residence Business Multi- Single Line Multi- Single Line Total Line Multi- Subtotal Centrex Line Multi- Subtotal Residence 1-Party 1-Party Party Residence N.A.R. 1-Party 1-Party Party Business & Business Beginning of Year New Connects - REDACTED R . / . FOR PUBLIC INSPECTION Disconnects End of Year Foreign Exchange: Directory Listings: Dial Tone from this C.O.: Number of Customers with Nonpublished or Nonlisted: REDACTEDPUBLIC Dial Tone from another C.O.: INSPECTION Custom Calling: Number of customers with at least one feature: REDACTED . PUBLIC INSPECTION Total number of features subscribed to: Rev 3/02 Page 18 NUMBER OF CALLS COMPLETED BY CUSTOMERS DURING 2023 Average# Local Calls Toll Calls Originated (Total of all Carriers) of Customer Number Avg./ Avg./ Local Exchange Lines in Use (1000s) Line Intrastate Interstate Total Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Rev 3/02 Page 19 ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES YEAR ENDED DECEMBER 31, 2023 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 Idaho Telephone Solicitation Act Notification Method of Notification: Mailed separately to customers Yes No x Included in directory Yes No x_ Date of notification Continuous Alternate method of notification website: https://www.silverstar.com/customer Rule IDAPA 31.41.01.403.02 Record of Complaints: Number received by Company 0 Category of complaints (if known): Deposit Disputes Charges on Bill Denial/Termination Quality or Availability of Service Carrier Selection/Assignment Miscellaneous 0 Rev 3/02 Page 20 CERTIFICATE State of Wyoming ) ss County of Lincoln ) The undersigned, Jefferson H. England, Chief Financial Officer of Columbine Telephone Company, Inc., utility, on his oath does state that the foregoing return has been prepared under my direction, from the original books, papers and records of said utility; that I 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 my knowledge, information and belief. Jefferson H. England, Chief Financial Officer Subscribed and Sworn to Before Me this day of June, 2024. Notary Public My Commission expires (Year) Rev 3/02 Page 21 CERTIFICATE State of Wyoming ) ss County of Lincoln ) The undersigned, Jefferson H. England, Chief Financial Officer of Columbine Telephone Company, Inc., utility, on his oath does state that the foregoing return has been prepared under my direction, from the original books, papers and records of said utility; that I 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 my knowledge, information and beli f. Jefil"erhi H. Engl Chief Fin ncial Officer Subscribed and Sworn to Before Me this � day of June, 2024. Nicole Astle Notary Public State of'�l. r,,,g Notary Public Commission ID 165868 My Comm,ssion Expires Aug. 10.2027 My Commission expires (Year) �2027 Rev 3/02 Page 21