20250311Supplemental Submissions Exhibits D-M - Redacted.pdf

Exhibit D
Integrity Management Contract
Monthly Invoices and A/P Ledger

Integrity Water Management, Inc.
P.O. Box 468
Athol, Idaho 83801
[phone] [phone] fax
Bobla�integritywater.net
Water System Management Agreement
Integrity Water Management, Inc., with an address of PO Box 468, Athol, Idaho, 83801; hereby
agrees to provide water system management services to the Stoneridge Utilities, herein referred to as
Stoneridge, with a mailing address of 364 Stoneridge Rd. Blanchard, ID 83804, beginning April 1,
2024, and ending March 31, 2025 , under the following conditions:
1. Primary operator services. The water management services of a properly licensed operator
shall be provided.
2. Minimunt licensing level of operators. Integrity Water Management agrees to provide a
licensed "responsible in charge person" and maintain proper licensing as defined by the State
of Idaho Department of Environmental Quality (DEQ), with a license level equal to or
greater than the DEQ requirement necessary to operate the Stoneridge system. A copy of a
valid, licensed operator certificate will be supplied upon request.
3. Insurance. Integrity Water Management agrees to provide proper liability insurance and
provide a copy of liability insurance naming the Stoneridge, as additionally insured. This
insurance also covers water system disinfection procedures if necessary.
4. Fee Structure. For a fee structure of$3,500, the specified services below will be provided.
Payment is due on the 10'1' of the month after the month for which services are billed.
Balances 30 days or more past due will incur finance charges of 1.5%per month:
5. Spgcified services. Services provided by Integrity Water Management:
a. "Responsible in charge"operator services will be provided 24 hours a day, 7 days a
week. Tile "responsible in charge" operator shall be available by phone, text or e-
mail.
b. l i�3.vei-vice culls chi in , weekc/ails io 1/te,Sronericke syvlem are included in the
base price of the said water and sewer system management services. After hours
service calls or work performed, system emergencies, after hours service
requested by Stoneridge management, or Bonner County 811 locate service, will
be billed at $75 per hour with a 2 hour minimum. When needed or requested,
administrative services will be provided at $50 per hoar provided the work can be
performed during normal business hours. After hours (from 5pm to lam
weekdays,weekends, & holidays) work and emergency service calls will be billed
at$75 per hour with a 2 hour minimum.

c. Response time to an emergency situation is expected to be 30 minutes but no
longer than 90 minutes.
d. Required reports filed with the appropriate parties as needed (i.e. routine drinking
water analysis reports, disinfection reporting, turbidity reporting, and other
required reporting). Additional mileage charges shall not be incurred for routine
drinking water and sewer system testing such the monthly routine water samples
or annual testing if required by the Department of Environmental Quality.
e. Sample collection is completed pursuant to Idaho rules for Public Drinking Water
Systems (IDAPA 58.01.08.009, .050 and .100). Timely collection and submission
of samples for laboratory analysis will be performed with follow-up as needed
when results indicate violations or a trend toward violation. The only routine
water sample collecting not included in the base rate structure is the once-every-3-
years lead/copper samples if required. DEQ has recently instituted extensive
reporting and follow up procedures with customers whose homes these samples
are taken from. Lead/copper sampling will be billed at the rate structure outlined
in S.b above.
f. Reporting to DEQ when required (i.e. when a boil order is issued, when
maximum contaminant level (MCL) is exceeded, when an emergency condition
occurs, etc.)
g. Being available during an emergency to work with DEQ or other federal, state, or
local agencies and/or commercial services until the problem is resolved and the
supply is returned to nornial operation.
It. Prepares and submits monthly operational reports to Stoneridge.
i. Prompt reporting of water system deficiencies to Stoneridge.
j. Integrity Water Management shall also provide telephone and e-mail contact
information for non-exclusive use by Stoneridge. The contact phone number is
[phone]. The e-mail address provided to Stoneridge shall be
[e-mail]
6. Other specified services.
a. At the approval of Stoneridge, Integrity Water Management shall perform minor
repairs, required operational testing, and basic system troubleshooting. Should
more complex or operational problems arise, Integrity Water Management shall
contact commercial services and/or consulting engineering services specified by
Stoneridge. Contact information for such commercial services shall be supplied
by Stoneridge.
b. Mileage to and from the Stoneridge will be charged 67 cents per mile or the
current IRS approved mileage rate for each after hours service call to Stoneridge
facilities, or for mileage related to work performed on behalf of Stoneridge. The
mileage rate applies both ways from the point where the nearest operator is

located at the time of the additional service request in relation to Stoneridge
facilities and returning back to that same location.
c. At the request of Stoneridge, maintain system hardware, prepare and maintain a
spare parts list with inventories, and/or spare part supplier phone numbers and
days and hours of operation. Prepare a recommended spare parts inventory list
that considers procurement lead time, impact of needed part on water system
operations, and cost. Maintain a spare parts inventory from the list as approved by
Stoneridge. Supplies and materials obtained for the Stoneridge water system in
the course of service will be paid for or reimbursed by the Stoneridge. Any
supplies, materials, or expenses greater than $5000 per item will require prior
approval of Stoneridge. In an emergency situation where a Stoneridge
representative is unavailable to approve an expense over $5000, Integrity Water
Management will exercise prudent judgement as to the necessity of incurring an
expense over$5000. However, Stoneridge will be responsible for reimbursing
Integrity Water Management or service providers contracted by Integrity Water
Management for all emergency expenses, which includes expenses over$5000.
d. At the request of Stoneridge, water service turn on and turn off services shall be
provided by Integrity Water Management upon request. 24 hour notice shall be
given to Integrity Water Management for such services. For turn on and turn off
services of current or delinquent customer accounts, such services shall be
provided as follows. Posting of"Water Service Termination" notices on customer
property shall incur a $25 fee each if such posting occurs during regular service
calls. Turning off a customer's water service will incur a fee of$100 each while
turning on a customer's water service will incur a $100 fee each provided that
these services are rendered during regular service calls. If a special trip is made
for these services, then the fee structure outlined in 5b applies. These charges
should be added to customer bills.
e. Locating service shall be provided on an as needed basis at the rate designated in
#4 and 5.b above per locate ticket number as designated by the Bonner County
811 One Call agency. Stoneridge agrees to provide Integrity Water Management
with current system maps for these services if available. If the maps or
information provided to Integrity Water Management for this purpose are
unavailable or not accurate, or pipe locating tape was either not installed when the
water lines were installed or is unavailable, Integrity Water Management cannot
guarantee the accuracy of the locating service. Bonner County One Call requires
that all locate requests be handled within 48 hours, or 2 hours on an emergency
basis. If locate requests are not handled within this time frame, then any
responsible party damaging water system facilities within the area designated by
the locate ticket will not be responsible for repairs. Locate tickets can be issued at
any time. Integrity Water Management shall make every effort to handle locate
services within the framework of allowable service calls for the base fee outlined
in #4 above. However, if a locate ticket is issued requiring an emergency service
call, Stoneridge will be billed at the rate outlined in 5b above.
f. At the request of Stoneridge, be the point-of-contact person for a Stoneridge
customer arranging water service to a new dwelling under construction. Arrange
to install to install any additional water or sewer system facilities accordance with
Stoneridge and/or DEQ requirements if necessary. Inspect the member-installed

water or sewer service lines between the water meter set or sewer connection and
the dwelling for conformance with Stoneridge requirements. Turn on the water
curb stop valve if applicable when requested and notify the Stoneridge contact
person when the connection is complete. This will be handled based upon the fee
structures in #4, 5b, and 6d above.
g. Perform of routine operational control testing as required or recommended by
DEQ and the equipment manufacturers. This includes once yearly exercising of
all valves & fire hydrants. and periodic performance testing of the wells on a
schedule developed with the Stoneridge water system management. These items
are included in the fee structure in #4 and 5b above.
h. At the request of Stoneridge, participate in the planning, oversight and
performance of new water system activities and projects. This is included in the
fee structure#4 and 5b above.
i. At the request of Stoneridge, obtains proper construction and/or operating permits
as required by governing authorities and/or as directed by Stoneridge. This is
included in the fee structure#4 and 5b above.
k. If requested by Stoneridge, the implementation of a fully functional Cross
Connection Control Program as mandated by DEQ. The implementation of this
program could be time intensive and will fall under the guidelines of#4 & 5b
above.
I. Water meter reading during the months water usage is monitored shall be included
in this agreement. This includes meter reading data entry into an Excel
spreadsheet. Any water meters locate in building crawl spaces, without remote or
cellular reading capabilities, must be replaced in order to read these meters.
7. Stonerid ►e's Responsibility.
a. Will be responsible to notify Integrity Water Management of any emergencies
and/or operational problems which it discovers for which Integrity Water
Management is responsible, that arise when personnel from Integrity Water
Management are not on site. Stoneridge at it's discretion shall post Integrity
Water Management phone numbers and contact information in visible locations
such as the well house or other appropriate water system facilities in case of an
emergency or operational difficulty. Stoneridge may at its option publish this
same contact information on water bills, newsletters, or other appropriate
materials.
b. Stoneridge agrees to provide water system records and maps as requested by
Integrity Water Management if available.
c. Shall provide keys or other items necessary to Integrity Water Management for
accessing and managing water system facilities. These items as provided by
Stoneridge are the property of Stoneridge and shall be returned at the termination
of this agreement.

IN WITNESS WHEREOF, Stoneridge and the Integrity Water Management certify
that the signatories to this Agreement are authorized agents(s) of the parties herein and have
been granted the authority to affixed their signatures hereto on behalf of said parties the day
and year first below written.
Agreed to this date:
Aa4�'��I_ _ Date
Robes uchenskil ftitegrity Water Management, Inc.
Date 2 lIZS
Si at toneri Utili es
Printed- Stoneridge Utilities

Integrity Water Management kwolce No. STRW 1120
PO Box 468
Athol, ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 4/30/24
_. .. .... ............................................
Address 364 Stoneridge Road
City Blanchard State ID ZIP 83804
Phone
._Qty Description Urrt Price TOTAL _
1 Water System Management Services in April, 2024. $3,500.00 $3,500.00
2 2 hrs: After hrs tumoff @ customer's 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
I 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
10 10 miles for services fron 4/28 to 30. $0.67 $6.70 '
E
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;
*Note that mileage is not billed for routine travel to and from
Stoneridge system during normal business hours.
I **Includes pressure loss construction sample lab nin to CDA.
$3,765.24
...........................................
Payment Details $0.00
TOTAL $3,765.24
Cash ....
Check
................. ...
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. STRW 524
PO Box 468
Athol, ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stonendge Utilities Date 5/31/24
__._............. ... _.... ._ _ .............................. . ._.
Address 364 Stonendge Road
City Blanchard State ID ZIP 83804
Phone
..............w_........-..
Qty Descripidon lJr�ft Prloe 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 €
1 Turn on service @ customer's request, 108 Ironwood, on 5/2. $100.00 $100.00
2 2 hrs: After hours emergency, main booster pumps failure, 5/4. $75.00 $150.00
€ 1 Shutoff service @ 53 Lakeview on 5122. $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
i 1 Turn on service @ customer's request, 84 Bunker, on 5/20. $100.00 $100.00
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 €
E 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
g *Note that mileage is not billed for routine travel to and from
i
Stonendge system during normal business hours.
t
**Includes lab run for construction samples, after hours booster
^ pump failure& reading meters.
$4,521.52
...........................................
Payment Details $0.00 €
Q Cash
Check
Q 7 TOTAL 1 $4,521.52
Due by the 1 Oth of the fallowing month.
Balances over 30 days will incur finance Office Use Only s
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. STRW 624
PO Box 468
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
�.h �. .._-------------------- _..... . v._... ....... ..:
Q DescriptionLin_R Price TOTAL
1 Water System Management Services in June, 2024. $3,500.00 $3,500.00
17 17 miles for services from 6/1 to 8. $0.67 $1 1.39
1 1 1 1 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
16 16 miles for services from 6/23 to 29. $0.67 $10.72
E
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i
*Note that mileage is not billed for routine travel to and from
Stoneridge system during normal business hours.
t
$3,SS2.93
Payment Details .. .........;
$0.00
Q Cash
Check
O 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 lRS approved rate of 67 cents per mile.

Integrity Water Management Invoice No. STRW 724
PO Box 468
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
criP Unit Price TOTAL
1 Water System Management Services in July, 2024. $3,500.00 $3,500.00
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
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/Z8 to 31. $0.67 $18.76
*Note that mileage is not billed for routine travel to and from
Stoneridge system during normal business hours.
$4,415.53
Payment Details $0.00 i
Q Cash
Check
Q 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 IR.S approved rate of 67 cents peer mile.

Integrity Water Management invoice No. STRW824
PO Box468
Athol, ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 8/31/24
.......................................................... ...._ .. .. _....�............ . .._ .... .............................................
Address 364 Stoneridge Road
City Blanchard 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.
`• 2 2 hrs: 2nd meter break caused by same customer @ 144 $50.00 $100.00
Homestead on 8/12.
5 5 after hours: Meter break & temporary repair west of 178 $75.00 $375.00
E Lakeview (NOT customer caused) on 8/1 7.
2 2 after hours: Post DEQ required pressure loss notices within 24 $75.00 $150.00
E hours on all Lakeview properties on 8/18.
36 36 miles for services from 8/1 to 3. $0.67 $24.1 2 '•.
117 117 miles for services from 8/4 to 10. $0.67 $78.39
131 131 miles forservices from 8/11 to 17. $0.67 $87.77
172 ' 172 miles for services from 8/18 to 24. $0.67 $11 5.24
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
............................I.............
<
ymmt Details $0.00
o Cash
Check7
...
o TOTAL $4,826.89
Due by the 10th of the following month.
Balances over 30 days will incur finance Office Use Oniy
charges of 1%per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management kvolceNo. STRW 924
PO Box468
Athol. ID 83801
[phone] fax[phone]
INVOICE -
Customer
Name Stoneridge Utilities Date 9/30/24
.........................................................................--••--••-•--....... ..
......................................... ............................ . ..... ...
Address 364 Stoneridge_ Road __
City Blanchard State ID ZIP 83804
Phone
............ ...................................... _.....
Qty Descratlon Unit Price TOTAL
1 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 tumoff on 9/27. $100.00 $100.00
i 1 Vineyards irrigation meter, building# 5 turnoff on 9/30. $100.00 $100.00
E 1 15 Fairway turnoff on 9/30. $100.00 $100.00
1 14 Fairway turnoff on 9/30. $100.00 $100.00
1 Vineyards irrigation meter#3 tumoff on 9/30. $100.00 $100.00
€ 1 Vineyards meter, between buildings 4 & 5 turnoff on 9/30. $100.00 $100.00
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 9/1 5 to 22. $0.67 $34.84
25 25 miles for services from 9/23 to 30. $0.67 $16.75
i
i
i
$4,375.71
Payment Details $0.00..<
Q Cash
Check
.......................
Q TOTAL $4,375.71
Due by the 1 Oth 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 61 cents per mile.

Integrity Water Management Irmlloe No. STRW 1024
PO Box 468
Athol, ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 10/31/24
..W......... ....... W ...............................Address Road
....................... .................
_
364 Stoneridge
City Blanchard State ID ZIP 83804
Phone � �.................�.�......._,. _._............�..._..............�,......
QtY Desa1ptIon Lktt Price TOTAL
1 Water System Management Services in October, 2024. $3,500.00 $3,500.00
5 5 miles for services from 10/1 to 5 $0.67 $3.35
E 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
i
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_-----
$3,573.70
..........................................{
Payment Details $0.00
Q Cash
i1 Check
$3,573.70
Q TOTAL
Due by the 1 Oth of the followi month.
Balances over 30 days will incur finance Office Use Only
charges of 1%per month.
Note that any mileage is bulled at the IRS approved rate of 67 cents per mile.

Integrity Water Management kwolce No. sTRW 1124
PO Box 468
Athol, ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 11/30/Z4».........._...._............................ _ ... ..._ .._...._. W.......».............. ------ ........
Address 364 Stoneridge Road
City Blanchard State ID ZIP 83804
Phone
Description Ur>tt Price TOTAL
1 Water System Management Services in November, 2024. $3,500.00 $3,500.00
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 €
62 62 miles for services from 11/17 to 23. $0.67 $41.54
E 14 14 miles for services from 11/24 to 30. $0.67 $9.38
i
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i
$3,581.07
.....................t
Payment Details $0.60
0 Cash _
Check
O TOTAL
$3,581.07
Due by the 1 Oth of the following month.
Balances over 30 days will incur finance Office Use Only
charges of 19b per month.
Note that any mileage is b Ned at the IRS approved rate of 67 cents per mile.

Integrity Water Management kwolce No. STRW 1124
PO Box 468
Athol, ID 83801
[phone] fax[phone]
INVOICE -
Customer
Name Stoneridge Utilities Date 11/30/24
.... . ...._............................................................................................ .............................................
Address 364 St_o..n..eridge Road
City Blanchard State ID ZIP 83804
Phone
QtY lion Udt Price TOTAL
1 Water System Management Services in November, 2024. $3,500.00 $3,500.00
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
62 62 miles for services from 11/17 to 23. $0.67 $41.54
14 14 miles for services from 11/24 to 30. $0.67 $9.38
i
i3,58
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i
..........1.07
.........{
Paylrrilent Details $0.00
Q Cash
Check
0 ............................... $3,581.07 .
TOTAL
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 Irma eNo. STRW 1024
PO Box468
Athol, ID 83801
[phone] fax[phone]
INVOICE -
Customer
Name Stoneridge Utilities Date 10/31/24
_.......... .... ...._................ .. _......... ........._ ........ .. .... .. _...._.. �..._.._.........�..
Address 364 Stoneridge Road
City Blanchard State ID ZIP 83804
Phone _
- - -------- - -
QtY tbn Lk tt Pros TOTAL
1 Water System Management Services in October, 2024. $3,500.00 $3,500.00
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
i 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
------------
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i
{
s
i
^� $3,573.70
...........................................
yment Details $O.66 €
Q Cash
Check
O ........7TOTAL .
$3,573.70
Due by the 1 Oth of the following month.
Balances over 30 days will incur finance Office Use Only
charges of 1%per month.
Atote that any mileage is billed at the IRS approved rate of 67 cents per mile.

Integrity Water Management km1ce No. STRW 924
PO Box 468
Athol, ID 83801
[phone] fax[phone]
INVOICE
Customer
Name Stoneridge Utilities Date 9/30/24
..............................w............ _....-..-. ... W__W •-----.......................................
Address 364 Stoneridge_R_oad
City Blanchard State ID ZIP 83804 ��
Phone
. _.�.._..... W Y �.... .. �_............. ...__--------- . ..... _...-_-...........
._ _...
M Q Description Urdt Price_ TOTAL
1 Water System Management Services in September, 2024. $3,500.00 $3,500.00
1 86 Ironwood turnoff on 9/27. $100.00 $100.00
1 Greens ides irrigation meter turnoff on 9/27. $100.00: $100.00
3 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
E
i 1 14 Fairway tumoff on 9/30. $100.00 $100.00
1 Vineyards irrigation meter#3 turnoff on 9/30. $100.00 $100.00
1 Vineyards meter, between buildings 4 & 5 turnoff on 9/30. $100.00 $100.00
E 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 9/1 5 to 22. $0.67 $34,84
25 25 miles for services from 9/23 to 30. $0.67 $16.75
i
i
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$4,375.71�
Payment Details $0.00
Cash
Check
Q TOTAL $4,375.71
Due by the 1 Oth of the following month.
Balances over 30 days will incur finance Office Use Only
char,qes of 1% per month.
Note that any mileage is billed at the IRS approved rate of 67 cents per mile.

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Exhibit E
Tariff Non-Recurring Charges Reconnection Fees
GEM State Proposed Language Sample

and the additional costs the Company incurs to transfer an account is minimal; therefore,
Staff does not recommend the Commission set an account transfer charge.
• Reconnection Charge for 30 days or less—The Company proposed a reconnection charge
for 30 days or less of$50 during office hours and $80 after office hours. Staff
recommends the reconnection charge for 30 days or less remain the same as the currently
approved charge of$18.50 during business hours and $33.50 after business hours. These
charges are comparable with other utilities and are more representative of the cost of an
operator leaving from the Company's local office.
• Reconnection Charge for 31 days or more (MO)—In the Application, the Company
proposed to change the reconnection charge to $50 for all meter sizes during office hours,
$80 after office hours, and $80 after 31 days. Staff disagrees with the proposed
reconnection charges for disconnections exceeding 30 days.
Disconnections exceeding 30 days are commonly referred to as seasonal
disconnections. The basis for a seasonal reconnection charge is to spread fixed costs
more equitably among all customers. A seasonal customer facing a lower reconnection
charge may be induced to voluntarily disconnect from the system during winter periods
of prolonged vacancy to avoid the monthly minimum charge. This has the effect of
shifting cost recovery to customers who stay connected year-round. A higher seasonal
reconnection charge allows for more equitable recovery of year-round fixed costs
required to operate and maintain the system that all customers benefit from.
Staff reviewed the tariffs of other regulated water utilities that serve resort
communities such as Aspen Creek Water Company and Teton Water and Sewer
Company and notes that seasonal reconnection fees range from three to six months of the
monthly minimum charge. In Case No. SWS-W-02-01, Order No. 29108,the
Commission authorized a seasonal reconnect fee amounting to slightly more than three
times the monthly minimum customer charge. Order No. 29108 at 3.
Staff examined the Company's current reconnection charge for disconnections
exceeding 30 days. The present reconnection charge for disconnections exceeding 30
days is 2.71 times the monthly minimum customer charge. Staff recommends the rate be
set at three times (3x)the monthly minimum customer charge.
LJ - 2g - o
STAFF COMMENTS 23 OCTOBER 2, 2024

Gem State Water Company
Sheet No.U
Replaces All Previous Sheets
Schedule No. 95
Non-Recurring;Charges for _ _
-----.Gem State Water Customers:
1, Hook up Fee(New Services)-$2S 500 per each new customer hook-up, Fwmfflmd:urdeANe
FormaEfJeO:Inddent:Lett: OS", No(wNel3 or reimtknNp
4New Customer Connection Charge-When the installation of a new service lines -
reec uires the Company to bore a line under a road,all additional costs will be charged to
the customer on a time and materials basis.The new customer may,at their option hire
Gem State Water approved independent contract to perform the road bore and
connection.The Company will reauire such contractor to show proof of bonding
licensing,and insurance and at least five(5)years of experience at hot tapping water
lines.Gem State Water Master will inspect and approve all work belnit performed to
insure compliance with the Company's Installation requirements
}*--- - Fartrl Med.Indent;Left OS". No b jkts or nuffAming
2,3. Late Payment Charge—One(1%)percent monthly applicable to the unpaid
balance owing at the time of the next billing statement
Reconnection Fees for accounts closed thirty(30)days or less
Requested during normal office hours.$16.00
Requested during other than normal office hours-$32.00
Reconnection fees for accounts closed longer than thirty(30)days
Requested during normal office hours-$52.00
Requested during other than normal office hours-$65.00
Rates are based on canlinuyus;service.Disconnect and reconnect transoctionspnot� relieve FormaerEd
a�uW rner from the obligation pa
y ay the base rote of minimum charge that accumulates
during the period o(time the service is yeluntorily disconnected for un to 11 months Should Formatted
the customer wish�to recommence service within 12 months of the same premise the
Customer willkerequired to12ay the accumuloled minimum monthly charge or bole rate osif
service had been continuous.Does not opply to situations where the customer requests
Issued July LOU,2M22 Issued by Gem State Water Company
Effective July Zoo,202219 Leslie Abrams,General Manager
lo,N\q ek�

Gem State Water Company
Sheet No.
Replaces All Previous Sheets
disconnection to make repairs or vrevent woter domooe to the customer's property.Also
does not opply when service was disconnected by the Componv for its convenience
Ibued July2017,204922 Issued by Gem State Water Company
Effedlw July ap,202249 Lesl le Abrams,General Manager

Exhibit F
Contract Labor Admin & General
Supporting Documents
These are Confidential and not for distribution

Exhibit G
Customer Accounts Labor

Exhibit H
Capitalization vs Expense of Repairs
Exhibit A Order NO. 30342 Page 7 "Do not Capitalize."
Case SWS-W-24-01 Staff Comments Page 8 "Should Capitalize"

EXHIBIT A
ORDER NO. 30342 Page 7

also incurred for the benefit of the excess capacity held by the Company for the benefit of new
development and should,to some extent,be absorbed by the developer.
A_ Rare Base
During its audit of the Company's proposed rate base, Staff excluded approximately
$337,000 from rate base. Staff recommends a rate base of$103,627. Specific costs were not
included for one of the four following reasons: First, there were several invoiced charges that
were clearly for work for other entities and not associated with the water company, and other
costs included in the Company's rate base calculation that are not specifically documented as
benefiting the water company. The result of Staff adjustments in this first category decreases the
Company's requested rate base by$332,543.99. Second, Staff removed an additional $3,012.50
that was identified with the Phase L interconnection, loan amount. As that loan amount is
subject to recovery by a surcharge to the residents of Happy Valley Ranchos, it should not be
reflected in rate base. Third, any costs that were paid for with proceeds from the Phase 11 loan
are included in rate base as a total "Phase II" group and not included separately in the rate base
amount. The Company indicated in its Application that the total cost for the Phase H project is
$160,457; and after audit Staff agrees with this amount. Therefore, this amount is included in
Staffs final total of rate base. Fourth„one invoice documented a repair to the system instead of a
capital improvement. Repaim-im a_water system are costs that should be included in annual
operation and maintenance expenses and are not to be considered a capital improvemenrt. Only
capital improvements are included in rate base. Therefore, Staff removed this amount from the
Company's rate base. ,
Commission Findin s: A basic principle utilized by this Commission in setting the
rates of a public utility is that, generally speaking, a Company may earn a return on capital
improvements that are currently used and useful in providing utility service to its customers.
Here, the Company has proposed numerous items for the inclusion into rate base that are/were
not capital investment in the water company, but in other entities such as the golf course. As
such they are not appropriate for recovery from the ratepayers of the water utility. We find
Stoneridge Water's net rate base to be$103,627.
ORDER NO. 30342 7

Commissioners ("NARUC")Depreciation Practices for Small Water Utilities. A summary of the
changes is included in Table No. 1 below:
Table No. 1: Depreciable Lives for Company Assets
Company
Plant Life NARUC
Account ears Life
309 Spoly Mains 23.92 50
311 Power Pumping Equipment 20
320 Purification Systems 14.98 20
331 Trans.&Distribution Mains 50
333 1 Services 20.00 30
3341 Meters and Meter Installations 13.99 35
335 Hydrants 31.70 40
339 Other Plant&Misc. Equipment 58.67 10
There are two accounts that the Company did not provide depreciation rates for because
no plant was booked to those accounts. However, Staff proposes the Company capitalize some of
the repair and rebuild expenses, which would create plant assets for those accounts. The
depreciation rates Staff is proposing for those accounts are included in Table No. 1 above.
Additionally,the Company included$1,948 of depreciation expense for plant in Account 334-
Meter and Meter Installations,which was completely depreciated in 2023. Therefore, Staff
proposes reducing depreciation expense by $1,948 to account for the fully depreciated items in
Account 334. In total,by using the recommended depreciations rates provided by NARUC,and
removing the depreciation expense on fully depreciated assets, Staff's proposed depreciation
expense is $8,007 less than the Company's requested amount. See Staffs Attachment E.
Capitalizing Repairs and Rebuilds
The Company recorded three expenses that Staff believes should be capitalized. The first
expense was $6,151 for pump repairs to the Happy Valley Ranchos booster site, the second was
$8,600 to repair water main breaks, and the third was $2,700 for another water main repair.
Because these repairs will extend the life of the assets, they should be capitalized as Plant in
Service. Staff recommends that expense account Maintenance & Supply-Operating be reduced
by $17,451, and that Plant in Service be increased,by $6,151 for pumps and accessories in
STAFF COMMENTS 8 OCTOBER 2, 2024

ST6NERIDGE
CDS StoneRidge Utilities, LLC
P.O. Box 298
Blanchard, lD 83804
Ph(208)437-3148 Extn_4
SENT By: Email
January 28, 2025
Monica Barrios-Sanchez
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd.
Bldg. 8, Ste. 20 t-A
Boise, ID 83714
RE: SWS-W-24-01 Supplemental Filing Petition for Reconsideration & Clarification
We have been reviewing many of the previous orders involving CDS StoneRidge Utilities, LLC., in IPUC
filings. Recently we came across a "Staff/Commission"statement made in our 2007 case that contradicts
a "StafflCommission" statement made on our current rate 24-01 General Rate Case.
This is regarding the "Expense vs Capitalization"of"System Repairs
Attached as Exhibit A is from SWS-06 01 ORDER NO 30342 Page 7
Rate Base
"Repairs to a water system are costs that should be included in annual operations and
maintenance expenses and are not to be considered a capital improvement. Only capital
improvements are included in the rate base. Therefore, Staff removed this amount from the
Company's rate Base."
Also attached as Exhibit B is from Case SWS W 24 01 ORDER NO 36407 Page 9
Capitaiizina Repairs and Rebuilds
Staff Comments
Staff recommended that three expenses incurred in 2023 be removed as expenses and
instead be placed into plant in service_ Two of the expenses were fnr water main ropairG and
the third was for pump repairs. This would lower the maintenance expense by $17,451 and
increase plant in service by the same amount. The result of this reclassification would increase
the depreciation expense by $534 in the test year.
Company Reply
The Company argued against capitalizing repairs in an aging system—comparing it to "putting
makeup on a dying pig." Reply Comments at 22. The Company contended these minor fixes

(less than 1.5% of total plant value for 2023) would be discarded during eventual system
replacement. The Company preferred treating repairs as operating expenses to track system
health and guide planning. The Company thus requested that $17,451 continue to be classified
as repair and rebuild expenses.
Commissi_ on Decisioq
The Commission finds that costs for repairs and maintenance that extend the life of a system
are appropriately capitalized and eligible to earn a return as part of the Company's rate base.
The Company's argument that the entire system will have to be replaced at the same time is at
this time uncertain based on the record. Water systems routinely replace leaking pipes, which
in turn extends the life of the system as a whole. Staff's recommendation was well-reasoned in
this case and followed established accounting principles. After the system, or sections of the
system, is/are replaced, the Commission will review the associated expenses for prudency, but
such actions are not before the Commission at this time. As it stands, booking the expenses to
plant in service is reasonable and consistent with our past decisions. W N !
We find the a two IPUC stajI ments to be 100% in opposition to each other from both Staff and the
Cornmissio ers in 2007 vs024! We would like IPUC to explain what has changed between 2007 and
2024 in reg rd to establish accounting principles and whatever else IPUC believes justifies the 180-
degree pivo o this issue!
Sincerely
Chan Karupiah, Managing Member
CDS StoneRidge Utilities, LLC

Exhibit I
Order 36407 Page 4.
Commission requested a Capital Plan

System Reliability
Sta Comments
Staff noted the system shows no significant safety or reliability issues based on Idaho
Department of Environmental Quality ("IDEQ") surveys and complaint records. Pressure
monitoring began in April 2024,with previous surveys indicating adequate pressure levels and no
concerning events during 2019-2023. No customer complaints about pressure or reliability were
reported with IDEQ during 2019-2023.
The system operates efficiently, with water rights of 2,814 gallons per minute ("GPM")
and a maximum capacity of 1,732 GPM. Staff noted though that the Company leases water rights.
While current capacity meets demands, Staff could not evaluate future capacity needs due to the
Company's outdated Facility Plan.
Staff recommended updating the 2006 Facility Plan within one-year of the issuance of the
final order in this case (and prior to its next general rate case) to analyze current and future
demands,including peak usage scenarios. This update is crucial since the Company is required to
maintain peak demands even with major components offline. While average demands are met,
proper assessment of peak capacity needs requires an updated plan.
om an Re l
In its final requests, the Company asked that the Commission require that the updated
Facility Plan be due by December 30, 2030.
Commission Decision
Rather than a Facility Plan as recommended by Staff,the Commission directs the Company
to submit a less intensive capital plan outlining the needs of the system and how the Company will
address them. The Company should work with Staff to develop the requirements of a capital plan
that will help ensure the Company is adequately planning for the growth and maintenance of the
system. This plan must be submitted within one-year of the issuance of this Order and before the
Company's next general rate case_ The Commission notes that the Company needs to ensure that
it can maintain sufficient service during a fire to ensure and promote the safety of the community
and comply with the rules governing fire water flow.
CORRECTED ORDER NO. 36407 4

Exhibit J
Order 36447 Page 32.
Commission requested a Facilities Plan

depending upon the quality of evidence it submits. The decision made in this case relates to the
record before the Commission.
ORDER
IT IS HEREBY ORDERED that the Commission here approves an 18.6% increase in the
Company's general rates. This is based upon a total revenue requirement of$273,258, a rate base
of$264,515,a required rate of return at 8.21%, and a 10% ROE.
IT IS FURTHER ORDERED that the Commission here adopts all findings and approvals
made in the "Comments and Decisions" section above. Attachment 1 to this order includes (1)
Chart of Adjustments; (2)Summary; (3)Revenue Requirement; and(4)Rate Design&Rate Proof
based on the Commission's decisions.
IT IS FURTHER ORDERED that the Company must file a Facilities Plan as described
above,within one-year of the issuance of this Order.
IT IS FURTHER ORDERED that the Company shall submit a compliance filing with
Staffs recommendations found in Attachment J to Staffs Comments, with the approved rates,
within 30 days of the issuance of this order.
THIS IS A FINAL, ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order about any matter
decided in this Order. Within seven (7) days after any person has petitioned for reconsideration,
any other person may cross-petition for reconsideration.Idaho Code § 61-626.
CORRECTED ORDER NO. 36407 32

Exhibit K
CDS StoneRidge Balance Sheet 2022 & 2023

The pump in Well No. 3,the land the Company's assets sit on, the right of way
easements,and the water rights are all fundamental assets for the Company to provide its basic
services to the rate payers and should remain with Stoneridge. Should potential litigation freeze
Esprit's asset, Stoneridge could potentially be in a situation where it could not provide basic
water service. Staff believes that this is not appropriate management of the Company's assets
and recommends that the Commission order Esprit to transfer all assets included in the original
purchase of Stoneridge, and any asset fundamental to providing service to customers,back to
Stoneridge.
Staff is also concerned about the Company's collection practices. Stoneridge has a
reasonable collections policy that dictates first notifying customers who are in arrears by more
than$300, and increasing efforts to collect until notice of disconnection is given and the
customer is ultimately disconnected. However, Staff noticed the golf course was routinely in
arrears to the Company by more than $300, and the Company did not follow its policy. The golf
course is owned by Mr. Karupiah. The Company cannot discriminately apply its policy based on
ownership and Stoneridge must follow its policy in diligently collecting money owed, even if it
means disconnecting service to the golf course.
Proforma Plant in Service
In its Application, the Company included several proforma capital projects and
equipment for recovery. See Company Application Exhibit 1, Schedules A and B and Exhibit
Nos. 9, 10, and 11. These projects will not be completed by the time new rates go into effect,
and therefore have not been evaluated by Staff. Staff recommends removing these capital items
from Plant in Service because they are not currently used and useful. Removing the proforma
capital projects reduces the Company's proposed Plant in Service by $730,457, accumulated
depreciation by$117,603 and associated depreciation expense by $114,315.
Depreciation Expense
In its Application, Stoneridge included$18,259 in depreciation expense on existing Plant
in Service. Staff reviewed the Company's proposed depreciable lives and depreciation rates for
the various categories of plant, and recommends the Company use the depreciation rates that
align with the depreciable lives provided in the National Association of Regulatory Utility
STAFF COMMENTS 7 OCTOBER 2, 2024

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Exhibit L
Request to Increase ROI from 10% back to 11 %
Following Reduction by IPUC in Staff Report
Based upon a False Claim by IPUC
of Mismanagement by the Company

Working Capital the Company needs to have on hand to pay its
Working capital is the amount of money
obli ations.It is used to bridge utility finances between the time expenditures are
short-term S
made and revenue is received from ratepayers to cover these costs.Because it is genera y money
that is advanced by the Company, it is common to include working capital in rate base so the
Company can earn a return. Staff recommends using the 1/8th formula method,which equals the
sum of total annual operating expenses divided by eight.The 1/8t'method is a common practice
for small water utilities without the capability of performing a more complex analysis.
With this calculation Staff recommends a working capital allowance of$32, 107.
Return On Equity ("ROE")
Stoneridge proposed a 12% ROE.In the last several rate cases for small water companies
of similar size,the Commission has awarded an ROE. See Case Nos.KHW W 23-01,AWS-
W-23-01,MNV W 19-01, and GPW W-17-01. Staff would recommend a ROE to be consistent
with other small water companies in the state,however,due to the management issues stated
above, Staff believes a reduction in ROE is appropriate until the Company corrects the issues
identified. The Commission has previously reduced the ROE of a water company for operations
and management issues. In Order No. 30279, Case No. SPL-W 06-01,the
Commission reduced the ROE from 12% to 6% until the identified issues in that case were
resolved. See Order No. 30279 at 10.Additionally, in that Order,the Commission stated once
the issues were resolved the ROE could be reset to 12%.
Staff believes the same treatment is appropriate here.Based on the concerns stated
previously, Staff recommends the Commission apply a 100-basis point reduction to the
Company's ROE until these issues are resolved. Therefore, Staff recommends the Commission
approve a 10% ROE.
Capital Structure
In its Application,the Company stated it has $105,005 in long term debt and$361,900 in
equity, for a capital structure of 22.32% debt,and 77.68%common equity. See Staffs Attachment
I.The long-term debt is a state drinking water revolving loan at 2%. Using a 10%
ROE and a cost of debt of 2%, Staff recommends an overall rate of return of 8.21 %.
Rate Design
STAFF COMMENTS 17 OCTOBER 2,2024

Return On Equity("ROE")
Stoneridge proposed a 12%ROE. In the last several rate cases for small water companies
of similar size,the Commission has awarded an_11% ROE. See Case Nos. KHW-W-23-01,
AWS-W-23-01, MNV-W-19-01, and GPW-W-17-01. Staff would recommend a 11%ROE to be
consistent with other small water companies in the state, however, due to the management issues o
stated above, Staff believes a reduction in ROE is appropriate until the Company corrects the
issues identified. The Commission has previously reduced the ROE of a water company for
operations and management issues. In Order No. 30279, Case No. SPL-W-06-01,the
Commission reduced the ROE from 12%to 6%until the identified issues in that case were
resolved. See Order No. 30279 at 10. Additionally,in that Order,the Commission stated once
the issues were resolved the ROE could be reset to 12%.
Staff believes the same treatment is appropriate here. Based on the concerns stated
previously, Staff recommends the Commission apply a 100-basis point reduction to the
Company's ROE until these issues are resolved. Therefore Staff recommends the Commission
approve a 10%ROE.
Capital Structure
In its Application, the Company stated it has$105,005 in long term debt an $361.90Q in
equity, for a capital structure of 22.32%debt, and 77.68% common equity. See Staff's
Attachment I. The long-term debt is a state drinking water revolving loan at 2%. Using a 10%
ROE and a cost of debt of 2%, Staff recommends an overall rate of return of 8.21%.
Rate Design
In the Application,the Company proposed a uniform percentage increase to the monthly
minimum charge and commodity charge with no major changes in rate design. Staff supports the
proposed rate design—albeit using Staffs proposed revenue requirement. Staffs calculation of
revenue at present rates and revenue at proposed rates is shown in Staffs Attachment F. A
comparison of the Company's proposed rates and Staffs proposed rates is shown in Table No. 6
below.
STAFF COMMENTS 18 OCTOBER 2, 2024

information from which the reasonableness and propriety of the services rendered and the
reasonable cost of rendering such services can be ascertained by the commission, allowance is
properly refused."Id. at 837 (emphasis added).
Specific related party transactions will be discussed in greater detail in the comments below.
Management issues
Staff has concerns about the management of the Company. Specifically, Staff believes
that the management of the Company is not properly maintaining ownership and control of assets
that are fundamental to the operations of the Company; Staff believes that some of these crucial
responsibilities are abdicated to a related party. For example,upon purchasing the Stoneridge
water system,Esprit transferred the land that the Company's assets are placed on, the Right of
Way Easements, and the water rights from the Stoneridge to Esprit,then leased these back to the
Company at$2,000 a month. These assets were originally owned by Stoneridge at the time JD
Resort purchased the water Company. These assets were considered contributed capital under
IDAPA 31.36.01.102, and Stoneridge was not allowed a return on these assets. These assets
have already been paid for by customers and the Company is now proposing that the customers
pay for them again through a lease agreement with its parent company. This agreement
effectively allows the owner of the Company to earn a return on assets determined to have no
book value for ratemaking purposes because they were considered contributed by the original
developer.
Additionally, when the pump on Well No. 3 failed on July 24, 2024,the Company sent a
notice to the customers requesting that customers reduce irrigation until a replacement pump
could be installed. See Staffs Attachment C. The notice also stated that the Company was
requesting expedited review and approval by the Commission for the replacement pump. The
Company further requested its customers contact the Commission in support of the purchase and
expedited recovery of the pump. Staff believes this may have delayed the Company's ordering
of the replacement pump for several days while it waited for the Commission Staff to approve of
the Company performing repairs/replacements that are mandatory to provide safe and reliable
service. Commission Staff does not have the authority to approve purchases and recovery of
equipment, and the Company is statutorily obligated to provide safe and reliable service.
STAFF COMMENTS 5 OCTOBER 2, 2024

.Exhibit L
Request to Increase ROI from 10% back to 11 %
Following Reduction by IPUC in Staff Report
Based upon False Claims by IPUC
of Mismanagement by the Company

Exhibit M
Rate Case Cost Amortization

Rate Case Costs
SWS-W-24-01
5-Mar-25
Months to Monthly
Totai Cost Amorize Charge
Other Costs
Mailing Costs $ 1,250 30 41.67
Publication Costs 225 30 7.50
Total Mail/Publish Costs $ 1,475 3011 $ 49.17
Legal Costs $ 26 800 30 $ 893.33
Total Case Costs $ 28 275 $ 943

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