20241223Attachment B thru F.pdf

Attachment B
Memorandum of Jeff Merkeley regarding phone
conversation with Pat Eberlein, Commercial RE Broker
On ground lease rental rates
Petition to Reconsider SWS-W-24-01 Page 26 of 35

Memorandum
Date: December 19, 2024
From: Jeff Merkeley
RE: Annual ground lease rates Analysis
I spoke with Pat Eberlein of Kiemle Hagood Commercial RE brokers office
in Coeur d' Alene Idaho this morning on the phone regarding market annual
lease rates for ground in the StoneRidge Golf Community.
Pat suggested the typical analysis is to determine the market value of the
land and use an 8% annual yield on that value to calculate the lease rate.
In StoneRidge the three (3) acre reservoir lake used by the Water Company
for Water Storage the `highest and best use"would be for development of
Golf Course Front Residential Lots. County zoning allows lot sizes down to
less than 6,000 square feet.
Three acres is 43,560 SF x 3 = 130,680 gross SF. Common area would
require approximately 30% or 39,204 feet leaving a net developable lot
area of approximately 91, 476 SF. 91,476 divided by 6,000 sf/lot would
yield approximately 15 residential lots.
Currently fully developed residential lots are being bought/sold in
StoneRldge for $125,000 each. The raw land value for the undeveloped
land would be approximately 22% of the finished lot value or $27,500 per
lot.
$27,500 per lot times a lot yield of 15 lots from the 3 acres would be
$412,500 in total raw land value in its current state.
Assuming an 8% annual return rate, the raw land would rent for $37,500
annually or $3,125/monthly.
Petition to Reconsider SWS-W-24-01 Page 27 of 35

Attachment C
Insurance Premium Updated Quote
Petition to Reconsider SWS-W-24-01 Page 28 of 35

[e-mail]
From: Scott Kanemoto <[e-mail]>
Sent: Friday, December 20, 2024 1:47 PM
To: [e-mail]
Cc: Ashley Lehl
Subject: Water Treatment Premium
Chan,
If we take the total premium on the property and allocated the proportionate share of property coverage to the water
treatment buildings plus the general liability premium,the annual premium is$8,605.
Let me know if you need anything else.
Thanks,
Scott Kanemoto,CIC
Vice President I Broker
[e-mail] I crestins.com
c. [phone] 1 d. [phone] 1 f. [phone]
275 S. Main St., Suite 100 1 Longmont, CO 80501
2000 S. Colorado Blvd., Suite 11100 1 Denver, CO 80222
CREST
Click here to upload files.
CA dba Crest Insurance Agency I License#OM96244
CONFIDENTIALITY NOTICE The information contained in this communication, including attachments is
privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this
message is not the intended recipient, or the employee or agent responsible for delivering it to the intended
recipient, you are hereby notified that any dissemination, distribution or copying of this communication is
strictly prohibited. If you have received this communication in error, please notify us by telephone
immediately. Thank you.
i

Attachment D
Integrity Management 2024 Invoice Analysis
Integrity 2024 Contract Expense
JGM
12-Dec-24
2024
Month Invoice Amt.
April $ 3,765.24
May 4,521.52
June 3,552.93
July 4,415.53
August 4,826.89
September 4,375.71
October 3,573.70
November 3,581.07
Total 8 Months $32,612.59
Monthly Average for 8 months $ 4,076.57
Annualized Amount $48,918.89
Petition to Reconsider SWS-W-24-01 Page 29 of 35

Copies of Integrity 2024 Water Invoices
Petition to Reconsider SWS-W-24-01 Page 30 of 35

Integrity Water Management Invoice No. STRW 1120
PO Box 468
Athol,ID 83801
[phone] fax[phone]
INVOICE -
Customer
Name Stoneridge Utilities Date 4/30/24 �.WW
Address 364 Stoneridge Road
City Blanchard State ID ZIP 83804
Phone
Qty Description llrit Price TOTAL ;
1 Water System Management Services in April, 2024. $3,500.00 $3,500.00
I
2 2 hrs: After hrs turnoff @ customers request, 127 Skyline, 4/17. $75.00 $150.00
8 8 miles for system services from 4/1 to 8.* $0.67 $5.36
18 18 miles for system services from 4/7 to 13. $0.67 $12.06
l 53 53 miles for services from 4/14 to 20. $0.67 $35.51
83 83 miles for services from 4/21 to 27.** $0.67 $55.61
I 10 10 miles for services fron 4/28 to 30. $0.67 $6.70
3
3
3
*Note that mileage is not billed for routine travel to and from
Stoneridge system during normal business hours.
l **Includes pressure loss construction sample lab run to CDA.
$3,765.24
Payment Details
0 Cash
Check
4 TOTAL $3,765.24
Due by the 10th of the following month.
Balances over 30 da s will incur finance Office Use Only
charges of 1%per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management Ikwolce No. STRW 524
PO Box 468
Athol,ID 83801
[phone] fax[phone]
/INVOICE
Customer
Name Stoneridge Utilities Date 5/31/24
..............................................
Address 364 Stoneridge_Road
City Blanchard State ID ZIP 83804
Phone
Qqr _ Description Urit Rice TOTAL--------------------
_
1 Water System Management Services in May, 2024. $3,500.00 $3,500.00
1 Turn on service @ customer's request, 48 Ironwood, on 5/2. $100.00 $100.00
I 1 Turn on service @ customer's request, 108 Ironwood, on 5/2. $100.00 $100.00
j2 j 2 hrs: After hours emergency, main booster pumps failure, 5/4. $75.00 $150.00
i 1 !;Shutoff service @ 53 Lakeview on 5/22. $100.00 $100.00
1 Shutoff service @ 155 Skyline on 5/22. $100.00 $100.00
1 Turn on service @ 155 Skyline on 5/23. $100.00 $100.00 ,
1 Turn on service @ customer's request, 84 Bunker, on 5/20. $100.00 $100.00 I
1 Turn on service @ customer's request, 946 Chatwald, on 5/30. $100.00 $100.00
140 140 miles for services from 5/1 to 11.** $0.67 $93.80
24 24 miles for services from 5/12 to 18. $0.67 $16.08
i 70 }70 miles for services from 5/19 to 25.** $0.67 $46.90
22 22 miles for services from 5/26 to 31. $0.67 $14.74
*Note that mileage is not billed for routine travel to and from
Stoneridge system during normal business hours.
**Includes lab run for construction samples, after hours booster
' pump failure& reading meters.
$4,521.52
. .................................
Payment Details $0.00
Q Cash
Check7
0 TOTAL $4,521.52
Due by the 10th of the following month.
Balances over 30 days will incur finance Office Use Only
charges of 1%per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management kwobe No. STRW624
PO Box468
Athol,ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 6/29/24
Address 364 Stoneridge Road
City Blanchard State ID ZIP 83804
Phone
Qty� Description lint Rice TOTAL
' 1 Water System Management Services in June, 2024. $3,500.00 $3,500.00
i 17 17 miles for services from 6/1 to 8. $0.67 $11.39
11 11 miles for services from 6/9 to 15. $0.67 $7.37
35 35 miles for services from 6/16 to 22. $0.67 $23.45
1 16 16 miles for services from 6/23 to 29. $0.67 $10.72
f
I
3
I
*Note that mileage is not billed for routine travel to and from
Stoneridge system during normal business hours. 33
I
i
$3,552.93
m ..............................
Payment Details $0.00
0 Cash
Check
0 TOTAL $3,552.93
Due by the 10th of the following month.
Balances over 30 days will incur finance Office Use Only
charges of 1%per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management ImrobeNo. STRW724
PO Box468
Athol,ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 7/31/24
Address 364 Stoneridge Road
City Blanchard State ID ZIP 83804
Phone
Qty Dee n Lktt Price TOTAL
1 Water System Management Services in July, 2024. $3,500.00 $3,500.00
1 4 4 hrs: After hours power outage, reset pumps, fill reservoirs, 7/8. $75.00 $300.00
5 5 hrs: After hours power outage, well#2 failure on 7/21. $75.00 $375.00
19 19 miles for services from 7/1 to 6. $0.67 $12.73
107 107 miles for services from 7/7 to 13. $0.67 $71.69 3
43 43 miles for services from 7/14 to 20. $0.67 $28.81
162 162 miles for services from 7/21 to 27. $0.67 $108.54
28 28 miles for services from 7/28 to 31. $0.67 $18.76
i
i
1
i
*Note that mileage is not billed for routine travel to and from
' Stoneridge system during normal business hours.
$4 415.53 1
m. ..�
.. ...........
Payment Details $0.00
O Cash
0 Check
0 TOTAL $4,415.53
Due by the 10th of the following month.
Balances over 30 days will incur finance Office Use Only
charges of 1%per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management Invoice No. STRW824
PO Box468
Athol,ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 8/31/24
.......................................... W..... W ............�W ..................... µ
Address 364 Stoneri_dge Road
City Blanchard w _ State ID ZIP 83804
Phone
Qty Description Unit Price TOTAL
1 Water System Management Services in August, 2024. $3,500.00 $3,500.00
2 2 hrs:After hours Well#2 failure on 8/4. $75.00 $150.00
3 3 hrs: After hours meter break @144 Homstead Rd(caused by $75.00 $225.00
customer) on 8/10.
i 2 2 hrs: 2nd meter break caused by same customer @ 144 $50.00 $100.00
3 Homestead on 8/12.
5 5 after hours: Meter break& temporary repair west of 178 $75.00 $375.00
Lakeview (NOT customer caused) on 8/17.
2 2 after hours: Post DEQ required pressure loss notices within 24 $75.00 $150.00
hours on all Lakeview properties on 8/18.
36 36 miles for services from 8/1 to 3. $0.67 $24.12
117 3117 miles for services from 8/4 to 10. $0.67 $78.39
131 131 miles for services from 8/11 to 17. $0.67 $87.77 i
3 172 172 miles for services from 8/18 to 24. $0.67 $115.24 I
13 13 miles for services from 8/25 to 31. $0.67 $8.71
1 Harvest Foods/Ace Hardware for meter repair parts on 8/12. $12.66 $12.66
$4,826.89
....................................
Payment Details $0.00
0 Cash
� Check
TOTAL $4,826.89
Due by the 10th of the followin month.
Balances over 30 days will incur finance Office Use Only
changes of 1%per month.
I
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management kwoke No. STRW924
PO Box468
Athol,ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Ston_eridge Utilities _ Date 9/30/24
Address ......................W........W..........................,...... .....,.,.....�..W................,,,......
City Blanchard State ID ZIP 83804
Phone
' Qty Description urtt Prlos TOTAL'
1 m Water System Management Services in September, 2024. $3,500.00 $3,500.00
I 1 86 Ironwood turnoff on 9/27. $100.00 $100.00
1 Greensides irrigation meter turnoff on 9/27. $100.00 $100.00
1 Vineyards irrigation meter, building#5 turnoff on 9/30. $100.00 $100.00
1 15 Fairway turnoff on 9/30. $100.00 $100.00
1 14 Fairway turnoff on 9/30. $100.00 $100.00 3
1 Vineyards irrigation meter#3 turnoff on 9/30. $100.00 $100.00 1
i 1 Vineyards meter, between buildings 4& 5 turnoff on 9/30. $100.00 $100.00
i 1 Vineyards meter, between buildings 1 & 2 turnoff on 9/30. $100.00 $100.00
21 21 miles for services from 9/1 to 7. $0.67 $14.07
15 15 miles for services from 9/8 to 14. $0.67 $10.05
52 52 miles for services from 9/15 to 22. $0.67 $34.84
25 25 miles forservices from 9/23 to 30. $0.67 $16.75
� 3
$4,375.71
...............................I............
Payment Details $0.00
0 Cash
Check
TOTAL $4,375.71
Due by the 1 Oth of the following.m onth.
--------- ---
Balances over 30 days will incur finance Office Use Only
chaos of 1%per month.
Note that any mileage is hilled at the IRS approved rate of 67 cents per mile.

Integrity Water Management ImnolceNo. STRW 1024
PO Box 468
Athol,ID 83801
[phone] fax[phone]
INVOICE
customer
Name Stoneridg_e Utilities Date 10/31/24
Address 364 Stoneridge Road .... ....................W...,�......... ......«Ρ.............r. - a..... .... . ..W. ��-
City Blanchard State ID ZIP 83804
Phone
a_qr Description Uric Price TOTAL
1 Water System Management Services in October, 2024. $3,500.00 $3,500.00
i
5 5 miles for services from 10/1 to 5 $0.67 $3.35
21 21 miles for services from 10/6/12. $0.67 $14.07
57 57 miles for services from 10/13 to 19. $0.67 $38.19
22 22 miles for services from 10/20 to 26. $0.67 $14.74
5 5 miles for services from 10/27 to 31. $0.67 $3.35
3
3
I �
3
I
i
$3,573.70
...........................................
Payment Details
Cash
41 3
Check _
0 TOTAL $3,573.70
Due by the 10th of the following month.
Balances over 30 days will incur finance Office Use Only
cha es of 1°r6 per month.
Note that any mileage is billed at the IR.S approved rate of 67 cents per mile.

Integrity Water Management k wice No. STRW 1124
PO Box468
Athol,ID 83801
[phone] fax[phone]
INVOICE -
Customer
Name _Stoneridge_Utilities _ Date 11/30/24
Address 364 Stoneridge Road W................... ........................
City Blanchard State ID ZIP 83804
Phone
3 M why Descrtptbn urit Price TOTAL
1 Water System Management Services in November, 2024. $3,500.00 $3,500.00
i 21 21 miles for services from 11/1 to 9. $0.67 $14.07
24 24 miles for services from 11/10 to 16. $0.67 $16.08 3
62 62 miles for services from 1 1/17 to 23. $0.67 $41.54
14 14 miles for services from 11/24 to 30. $0.67 $9.38
3
$3,581.07
...........................................
Payment Details $0.00
O Cash
Check
O TOTAL $3,581.07
Due by the 10th of the following month.
Balances over 30 days will incur finance Office Use Only
charges of 1%per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Attachment E
Rate Case Cost Amortization
Petition to Reconsider SWS-W-24-01 Page 32 of 35

61
Attachment J
Rate Case Amortization
Exhibit 8 Rate Case Costs Amortization
Company Name:CDS StoneRid a Utilities,LLC
Idaho PUC Case Number:SWS-W24-01
Test Year ended: 12/3112023 Monthly
Cost Per Months Total Months to Amortization
Sala %to Case Month to Case Cost Amortize Cost
JGM $ 3,000 30% $ 900 36 $ 32,400 30 $ 1,080
Becca $ 3,000 10% $ 300 36 $ 10,800 30 $ 360
Total Labor $ 6,000 $ 1,200 $ 43,200 $ 1,440
Other Costs
Mailing Costs $ 1,250 30 $ 42
Publication Costs $ 225 30 $ 8
Total Mail/Publish Costs $ 1,475 $ 49
Total Case Costs $ 44,675 1 $ 1,489

Attachment F
Non-recurring charges for reconnections over 31 Days
In Original Tariff #4 Submittal
Petition to Reconsider SWS-W-24-01 Page 34 of 38

IDAHO PUBLIC UTILITIES COMMISSION
S h e e t 13 Approved Effective
Replacing all Previous Sheets fV
Per O.N.
CDS StoneRidge Utilities Secretary
RATL SCHEDULE
Schedule No. 1
Recurring Charges
Base Monthly Charges by Meter Size
Availability:
To all residential, multi-family, commercial and irrigation customers excluding bulk water sold to
contractors. Each housing unit is considered to be one (1) Equivalent Residential Unit (ERU).
Commercial ERU's will be estimated using a contribution to peak week calculation as can
reasonably be determined from actual usage or as estimated using IDAPA 58.01.03.007.08
(Wastewater Flows from Various Establishments in Gallons per Day), or some other method
approved by the CDS StoneRidge Utilities, LLC, the Idaho Public Utilities Commission and
generally accepted engineering practices. Both the StoneRidge Timeshare Resort and Motor
Coach Village ERU's are currently covered under existing agreements that stipulate the
respective ERUs for their units.
Customer Charges:
Based on the cost of providing water service, and providing a Return on Investment the
minimum monthly charge with no water included are listed below by meter size.
Meter Size Minimum Monthly Commodity Charge Reconnection Charge (1)
.75 $24.00 $87.00 $.79/1K $2.94/1,000 Gal.(2) $65.00 $50.00
1.00 $24.00 $154.00 $.79/1 K $2.94/1,000 Gal. $65.00 $50.00
1.50 $96.00 $347.00 $.79/1 K $2.9, /1,000 Gal $260.00 $50.00
2.00 $170.67 $616.00 $.79/1 K $2.9,e /1,000 Gal $462.00 $50.00
2.50 $266.67 $963.00 $.79/1K $2.9� /1,000 Gal $722.00 $50.00
3.00 $384.00 $1,386.00 $.79/1K $2.94,1,000 Gal $1,040.00 $50.00
4.00 $682.67 $2,464.00 $.79/1K $2.94/1,000 Gal $1,849.00 $50.00
6.00 $1,536.00$5,546.00 $.79/1K $2.9,e /1,000 Gal $4,160.00 $50.00
Notes
1. Minimum Monthly Rates are based on continuous service-i.e. 12 months per year.
Disconnect transactions (voluntarily or involuntarily) do not relieve the customer from
the obligation to pay the base Monthly Minimum Charge each month during the
disconnect period.
Issued by CDS StoneRidge Utilities, LLC
Issued Per IPUC Order No. Chan Karupiah, Managing Member, Director
Effective: P.O. Box 298, Blanchard, ID 83804
[phone]