20260616Mud Lake Telephone Co CAF-ICC - Redacted.pdf

RECEIVED 2026
010
June 16,
IDAHO PUBLLICIC bakertitty
UTILITIES COMMISSION
Baker Tilly Advisory Group, LP
601 W Riverside Avenue
Suite 1800
Spokane,WA 99201
VIA ELECTRONIC FILING:[e-mail] United States of America
T:[phone]
June 16, 2026 F:[phone]
Monica Barrios-Sanchez bakertilly.com
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8, Suite 201-A
Boise, Idaho 83714
RE: WC Docket No. 10-90: Administration of Connect America Fund Intercarrier Compensation
Replacement §54.304(d)(1)
IPUC File No. GNR-T-26-01
Baker Tilly Advisory Group, LP respectfully files with the Idaho Public Utilities Commission (PUC) this
Request for Confidential Treatment of Information (the "Request") on behalf of Mud Lake Telephone
Company. The Request seeks confidential treatment of certain financial and subscriber information
contained in its filings that include the projected eligibility for CAF ICC funding for July 1, 2026 through
June 30, 2027, and Tariff Review Plan (TRP) data governing the local switched access rates. Public
disclosure of such information would likely cause substantial harm to the financial position of the
Company. This request is made pursuant to Idaho Public Utilities Commission Rules of Procedure, Rule
67.
Pursuant to 47 C.F.R. §54.304(d)(1) of the Federal Communications Commission's rules, enclosed
please find the projected eligibility for CAF ICC funding for July 1, 2026 through June 30, 2027 for Mud
Lake Telephone Company, Study Area Code 472227. This projection includes any true-ups associated
with earlier filing periods. This projection has also been filed with the Federal Communications
Commission and the Universal Service Administrative Company, as the administrator of the Federal
Universal Service Fund.
As previously filed in accordance with 47 C.F.R. §51.909 governing Carrier Access Charges; Mud Lake
Telephone Company provides supplemental TRP data. Lastly copies of annual certifications regarding
CAF ICC Data reported to the Federal Communications Commission specifically required for Double
Recovery as specified in 47 C.F.R. §57.917 (d)(vii) are included with this filing.
Enclosed is a copy of each page stamped "Redacted For Public Inspection." This information may be
made available to the public. A confidential version was submitted separately to be viewed only by
commission staff.
Baker Tilly Advisory Group,LP and Baker Tilly US, LLP,trading as Baker Tilly,are members of the global network of Baker Tilly
International Ltd.,the members of which are separate and independent legal entities. Baker Tilly US,LLP is a licensed CPA firm that
provides assurance services to its clients.Baker Tilly Advisory Group,LP and its subsidiary entities provide tax and consulting services to
their clients and are not licensed CPA firms.

OF
bakertitty
Should you have any questions regarding this filing, please contact me.
Sincerely,
Samantha Simatos
Manager
[phone]
[e-mail]
Enclosures
cc: Randy Mead (via email)
Baker Tilly Advisory Group,LP and Baker Tilly US, LLP,trading as Baker Tilly,are members of the global network of Baker Tilly
International Ltd.,the members of which are separate and independent legal entities. Baker Tilly US,LLP is a licensed CPA firm that
provides assurance services to its clients.Baker Tilly Advisory Group,LP and its subsidiary entities provide tax and consulting services to
their clients and are not licensed CPA firms.

REDACTED FOR PUBLIC INSPECTION
NECA
Study Area: MUD LAKE TELEPHONE COOPERATIVE ASSN. INC. (ID: 472227)
Settlement Type: Average CONNECT AMERICA FUND
Schedule [Data to be provided to USAC/FCC in June 2026 for CAF ICC Purposes]
Test Period 7/1/26-6/30/27 Post True-up (Filing) View
Rate-of-Return(ROR)Carrier Revenue Requirement
1 2011 Interstate Switched Access Revenue Requirement
2 FY 2011 Intrastate Terminating Switched Access Revenues
3 FY 2011 Net Reciprocal Compensation Revenues
4 2011 ROR Carrier Base Period Revenue(Une 1+Line 2+Line 3)
5 ROR Carrier Baseline Adjustment Factor(0.95^15)
6 ROR Carrier Revenue Requirement(Une 4 x Une 5)
7 Pool Administration Expenses
8 Total ROR Carrier Revenue Requirement(Une 6+Une 7)
Revenues from Reformed Intercerrier Compensation(ICC)Rates
9 Interstate Switched Access Revenues
10 Interstate Allocated Switched Access Revenues*
11 Transitional Intrastate Access Service Revenues
12 Net Transitional Reciprocal Compensation Revenues
13 Total ICC Revenue(Une 10+ Une 11 +Une 12)
Eligible Recovery
14 TRS Increment
15 Regulatory Fees Increment
16 NANPA Increment
17 Interstate Local Switching Support for Price Cap Affiliates or Estimated Duplicate LSS Costs in CAF II
18 Adjustment for Double Recovery or Corrections
19 Test Period 24/25 Trueup-Net Impact on Total Eligible Recovery
20 Eligible Recovery(Une 8-Une 13)+(Une 14+Une 15+Une 16+Une 18+Une 19)-(Line 17)
Revenues from Access Recovery Charges(ARC)
21 Residential ARC Revenues
22 Single Une Business ARC Revenues
23 Multi-Une Business ARC Revenues
24 Total ARC Revenues(Line 21 + Une 22+Line 23)
Connect America Fund(CAF)ICC Support**
25 Connect America Fund(CAF)ICC Support(Une 20-Une 24)
Revised CAF ICC Support with Imputed ARC Revenues for Broadband-Only Loops
26 Imputed ARC revenue for broadband-only loops
27 Adjusted Test Period 2026-2027 CAFICC Support(Une 25-Une 26)
NOTES:
♦Per FCC Designation Order,calculated as(Sum of Une 9 for all TS pod participants)*(Line 1/Sum of Line 1 for all TS pool participants)
**NECA estimate provided for informational purposes only-actual to be calculated by USAC.

REDACTED FOR PUBLIC INSPECTION
Sarah Winsor
Study Area Study Area Data
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Study Area:MUD LAKE T LEPFPONE COOPERATIVE ASSN.INC.(ID:472227) 1-4
Intrastate Revenues(FCC TRP exhibit)
Intrastate Revenues
Test Year 20262027 Expected Maximum Intrastate Revenu� View TRP report in Excel
call D Col E COIF col G cal H Cal I toll Col K COIL Call Al Coll N
IM/KWn2f211.11e100 H-L
(late Ilelnetlt DYerlpytbR Unit or Demand 7/1/2026 Test Year 202E 7/1/2026 FY 2011 Intrastate FY 202S Test Year 2026- Intrastate Units TY 2026.27
Interstate Rate 2026 Current Proposed Intrastate Units: Priceout with Intrastate Units:2027 Forecasted Growth Rai Forecasted
Intrastate Rate Intrastate Rate Ternsnating for 7/1/2026 Terminating for Intrastate Units Intrastate
N-Dedlcieted proposed Non-Dedicated Revenue
or Originating intrastaterate andtotalfor
and Terminating and FY2011 Dedicated
for Dedicated Demand Elements
Elements
Terminating End Office Access Service Terminating End Office,Premium,
MOU f0.00000000 $0.00000000 30.0000000
per access minuten
Terminating End Office Access Service Teminaing End Office,Non- MOU $0.00000000 $0.00000000 $0,00000000
Premum,per access minute
Entrance Facility,Per Termination Voice Grade Two Wire Terminaton f68.85 S69.25 $69.85
Entrance Facility.Per Termination Voke Grade Four Wire Termination 11110.19 11110.82 $110,19
Entrance Facility.Per Termination High Capacity DS1 Termination S335.69 S337.62 3335.69
Entrance Facility.Per Termination High Capacity DS3 Termination S3,065.07 $1082.68 33,D65.07
Entrance Facility.Per Termination Synchronous Optical Channel OC3 Termination $3,125.45 $3,143,40 33.125.45
Entrance Facility,Per Termination Synchronous Optical Channel Oct Termination $3.336.96 f3,3S6.13 33,336.%
Entrance Faclity.Per Termnation ESALT 2 Mbps Circuit S594.56 S597.98 $594.56
Entrance Facility.Per Termination ESALT 10 Mbps Circuit S640.92 %".SO f64D.82
Entrance Facility,Per Termination ESALT 50 Mbps Circuit _ $830.23 S635.00 $83D.23
DirectTrunked Transport Facility/Mile Voice Grade-Two Wee 3 Four Wire Mlle $4.89 $4.92 $4.39
Direct Trunked Transport Facility/Mile High Capacty DSt Milk $23.01 S23.14 $2101
Direct Trunked Transport Fxilityl Mile High Capacity DS3 Mile S200.34 $201.49 S29D.34
Direct Trunked Transport Facility/Mile Synchromus Optical Channel OC3 Mile _ $21447 S215.70 $214.47
Direct Trunked Transport Facility/Mile Synchronous Optical Channel OC12 Milk $269,18 $270.73 $269.18
Direct Trunked Transport Facllity/Mille ESALT 2 Mbps Di Circuit Miles _ f6T74 $68.13 %7.74
Direct Trunked Transport Facility/Mile ESALT 2 Mbps Di Circuit Miles S45.16 $45.42 $45.16
Direct Trunked Transport Facility/Mile ESALT2 Mbps DTF-E3 circuit Mlles S6726 $67.65 $67.25
Direct Trunked Transport Facility/Mile ESALT 2 Mbps DTF-E4 Circuit Miles S112.61 $113.26 $112.61
Direct Trunked Transport Facility/Mile ESALT 10 Mbps DTF-El Circuit Miles S171.76 $172,75 $171.76
Direct Trunked Transport Facility/Mile ESALT 10 Mbps DTF4:2 Circuit Mlles _ 3103.08 f103.67 $103.08
Direct Trunked Transport Facility/Mile ESALT 10 Mbps Di Circuit Mlles _ S169.30 $170.27 $16930
Direct Trunked Transport Facility/Mile ESALT 10 Mbps Di Circuit Miles S347.24 S349.23 S347.24
Direct Trunked Transport Facility/Mile ESALT 50 Mbps DTF{1 Circuit Miles _ S480,94 f483,70 3480.94
Direct Trunked Transport Facility/Mile ESALT 50 Mbps Di Circuit Miles S320.65 $322.49 $32D.65
Direct Trunked Transport Facility/Mile ESALT 50 Mbps DTF-f3 Circuit Miles S5S2.90 $556,06 $552.90
Direct Trunked Transport Fxllity/Mile ESALT 50 Mbps Di Circuit Mlle _ S985.36 $991.02 f985.36
Direct Trunked Transport Facility/Termination Voice Grade-Two Wire 8
Termination f49.30 $49.58 $49.30
Four Wire _
Direct Trunked Transport Fxility/Terminatan High Capacity D51 Ternanation � S119.31 $120.00 $119.31
Dirxt Trunked Transport Facllityrtermination High Capacity DS3 Termination S766.26 S770.66 $766.26
Direct Trunked Transport Fxilityrrermination Synchronous Optical
Termination 579782 5802.40 $797.8
Channel OC32
Direct Trunked Transport Facility/Termination Synchronous Optical Termination $1.737.10 $1,747.06 31,737.10
Channel OC12
Direct Trunked Transport Facility/Termination ESALT 2 Maps Clrcuitterms f158.07 f1S8.98 $159.07
Direct Trunked Transport Facility/Termination ESALT 10 Mbps Circuit terns 3193.24 $194.35 $193.24
Direct Trunked Transport Facility/Termination ESALT 50 Mbps Circuit terms 11236.18 $237.54 $236.18
Mtbplewng Per Arrangemerd DS3 to Di TermnapOn f699.11 $703.13 $699.11
Multiplexing Par Arrangement DS1 to Voice Termination $269,93 $271.48 $269.93
Customer Node Per Node OC3155.52 Mbps Pon _ S725,73 f729.90 $725.73
Customer Node Per Node Oct 2622.08 Mbps Port S2A96.60 $2.108.64 $2,096.60
Customer Premises Pon,Per Port OC3 15552 Mbps Port 5238.13 -.50 3238.13
Customer Premises Port,Per Port STS-1 51.84 Mbps Port 5285,91 $287.55 $285.91
Customer Premises Part,Per Port DS344.736 Mbps Port S285.91 $287.55 $295.91
Customer Premises Port.Per Port D51 1,544 Mbps Port 373.29 S73.71 $73.29
Add/Drap Multiplexing Central Office Pont Per Post DS1 1.544 Mbps Part f58,63 $58.97 $58.63
Add/Drop Multiplexing Central Office Port,Per Port OC3 15552 Mbps Port S238.13 S239.SO $239.13
Add/Drop Mulbplexing Central Office Port,Per Port D53 44.736 Maps Port S146.61 $147.45 $146.6,
Network Blocking,Per Blocked Call Network Blocking Per Blacked Cal Call f0.01382100 $0.01390000 $0.01382100
Applies to FGD only
ESALT Real Time COS/QoS.Per ESALT DTF-E1 Facility ESALT 2 Maps Facility $12.94 $13.01 $12.94
ESAL7 Real Time CoS/QoS,Per ESALT DTF-E1 Facility ESALT 10 Mbps Facility $64,68 $65.05 S64.68
ESALT Real Time Co5/QoS,Per ESALT DTF•Et Facility ESALT 50 Mbps Facility $201.29 5202.45 $201.29
ESALT Entrance Facility Protection,Per ESALT Entrance Facility ESALT 2 Circuit S240.12 S241.SO S24D.12
Mbps
ESALT Entrance Facility Protection,Per ESALT Entrance Facility ESALT 10 Circuit $240.12 f241.50 f140.12
Mbps
ESALT Entrance Facility Protection.Per ESALT Entrance Facility ESALT 50 Circuit $240.12 $241.50 $240.12
Mbps
Common Channel Signaling Network Connection Signaling Mileage Facility,Mile $6.61 56.65 $6.61
Per Mlle
Common Channel Signaling Network Connection Signaling Mileage Termination $66.35 $66.73 S66.35
Termination,Per Termination
Common Channel Sgraling Network Connection Signaing Entance
Facility,Per Facility Facility S127.09 $127.82 f127A9
Common Channel Signaling Network Connection STP Port Per Port Port S654.88 S658.64 $654.88
Terminating Tandem Switched Transport Terminating Tandem Switched Minutes/Mile $0.00036300 $0.00036500 S0.OD036300
Transport Facility
Terminating Tandem Switched Transport Terminating Tandem Switched Minutes $0.00188800 $0,00189900 $0.00188800
lermuaton
Terminating Tandem Switched Transport Teminaing Tandem Switching Minutes $0.00476200 S0.00478900 $0.004176200

REDACTED FOR PUBLIC INSPECTION
Non recurring Charges Voice Grade Two Wire Facility S40646 $408.79 $40646
Nonrecurring Charges Voice Grade Four Wlre Fact ny S406.46 S408.19 a406 46
Nonrecurring Charges Nigh Capacity DSI Facility S298.08 $299,79 $290 08
Nonrecurring Charges Nigh Capacity DS3 Facility S401.93 $404.24 S49t.93
NonrecurrirgCharges Synchronous Opocal Channd OC3 Facility 5325.16 5327.113 5325.tb
Nonrecurring Charges Synchronous Opocal Channd OC12 Facility 532SA6 S327.03 $325.16
Nonreartring Charges Interim N%X Translatiom Per Order Order S198.72 $199.86 $199.72
Nonrecurring Charges FGC and FGD Conversion of Mulo frequency Address
Signaling to SS7 Signaling or SS7 Signaling to Mukiffequency Addreu Order S399 23 $401.52 $399,23
Signaling,per 24 trunks converted or fmcnon thereof on a per order basis
Nanrecurfl g Charges Trunk Activation,per 24 trunks activated or Nation Order S414.58 $416,96 $414.58
hereof on a per order basis
Nonrecurring Charges Nemble Automatic Number Identification(Flex AN'), End Office $0.00000000 S0.00000000 S0.0DD00000
Per End Office,per CIC
Nonrecurring Charges ESALT 2 Mbps Facility $481.72 $484.49 S481.72
Nonre(urrirg Charges FSAI T 10 Mbps Facility 5481.77 $484,49 $481,7
cur 7
Nonrering Charges ESALT 50 Mbps Facility S481.72 $494.49 $481.72
Nonrecurring Charges ESALT Direct Trunked Termination,per ESALT Direct Order S317.37 $319.19 $317.37
7runked Term-tion Installed
Nonrecurring Charges ESALT Entrance Facility Protection,per ESALT
Entrance Fachty Facllrty S486.91 5489.71 5486.91
®2026 NECA
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• Access Recovery Charges
Teel Pwbd 2026-W27 Pre-Trua-up View Test Period 2026-2027 Post-True-Up(Film View
i
Test Period 2026-2027 Post-True-Up(Filing)View
Exchange/Zone Name Residential Residential Residential SLB Lines SLB ARC SLB ARC MLB Lines MLB ARC MLB ARC Total ARC
Lines ARC ARC Revenue Revenue Revenue
excluding Revenue
Lifelines
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HAMER
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TO BE COMPLETED BY THE REPORTING CARRIER.
Certification of Officer as to the Accuracy of the CAF ICC Data Reported
I certify that I am an officer of the reporting carrier; my responsibilities include ensuring the accuracy of the actual data reported; and, to the best of my knowledge, the
information reported on this form is accurate.
Name of Reporting Carrier: MUD LAKE TELEPHONE COOPERATIVE ASSN. INC.
Signature of authorized officer:Randy Mead Digitally signed by Randy Mead DN:cn=Randy
Mead,email=[e-mail],O=mud lake telephone cooperative Date: 5/28/2026
assn.inc.,l=Dubois ID 83424,Date:5/28/2026
Printed name of authorized officer: Randy Mead
Title or position of authorized officer: General Manager
Telephone number of authorized officer:208-374-5401
Study Area Code of 472227 Filing Due Date for this 6/16/2026
Reporting Carrier: form (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934,47 U.S.C. §§502, 503(b), or fine
or imprisonment under Title 18 of the United States Code, 18 U.S.C. § 1001.

TO BE COMPLETED BY THE REPORTING CARRIER,IF AN AGENT IS FILING DATA ON THE CARRIER'S BEHALF:
Certification of Officer to Authorize an Agent to File Data Reported on Behalf of Reporting Carrier
I certify that(Name of Agent) National Exchange Carrier Association, Inc. (NECA) is authorized to submit the information reported on behalf of the reporting carrier.I also
certify that I am an officer of the reporting carrier; my responsibilities include ensuring the accuracy of the data provided to the Authorized Agent; and, to the best of my
knwoledge,the actual data provided to the Authorized Agent is accurate.
Name of Authorized Agent: National Exchange Carrier Association, Inc.
Name of Reporting Carrier: MUD LAKE TELEPHONE COOPERATIVE ASSN. INC.
Signature of authorized officer:Randy Mead Digitally signed by Randy Mead DN:cn=Randy
Mead,email=[e-mail],O=mud lake telephone cooperative Date: 5/28/2026
assn.inc.,l=Dubois ID 83424,Date:5/28/2026
Printed name of authorized officer: Randy Mead
Title or position of authorized officer: General Manager
Telephone number of authorized officer:208-374-5401
Study Area Code of 472227 Filing Due Date for this 6/16/2026
Reporting Carrier: form (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934,47 U.S.C. §§502, 503(b), or fine or
imprisonment under Title 18 of the United States Code, 18 U.S.C. § 1001.

TO BE COMPLETED BY AN OFFICER OF THE REPORTING CARRIER
Certification of Officer for Rate-of-Return Carrier Eligibility for CAF/ICC Recovery
I certify that I am an officer of the reporting carrier and that,to the best of my knowledge,the reporting carrier on this form certifies that it has complied with Eligible Recovery
§51.917(d)and Access Recovery Charge§51.917(e)and is eligible to receive the CAF ICC support requested pursuant to§51.917(f).
Name of Reporting Carrier: MUD LAKE TELEPHONE COOPERATIVE ASSN. INC.
Signature of authorized officer or employee:Randy Mead Digitally signed by Randy Mead DN:cn=Randy
Mead,email=[e-mail],O=mud lake telephone cooperative Date: 5/28/2026
assn.inc.,l=Dubois ID 83424,Date:5/28/2026
Printed name of authorized officer or employee: Randy Mead
Title or position of authorized officer or employee: General Manager
Telephone number of authorized officer or employee: 208-374-5401
Study Area Code of 472227 Filing Due Date for this 6/16/2026
Reporting Carrier: form (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934,47 U.S.C. §§502, 503(b), or fine or
imprisonment under Title 18 of the United States Code, 18 U.S.C. § 1001.

TO BE COMPLETED BY AN OFFICER OF THE REPORTING CARRIER
Certification of Officer for Rate-of-Return Carrier Not Seeking Duplicative Recovery
I certify that I am an officer of the reporting carrier and that,to the best of my knowledge,the reporting carrier is not seeking duplicative recovery in the state jurisdiction for
any Eligible Recovery subject to the recovery mechanism as per§51.917(d)(vii).
Name of Reporting Carrier: MUD LAKE TELEPHONE COOPERATIVE ASSN. INC.
Signature of authorized officer or employee:Randy Mead Digitally signed by Randy Mead DN:cn=Randy
Mead,email=[e-mail],O=mud lake telephone cooperative Date: 5/28/2026
assn.inc.,l=Dubois ID 83424,Date:5/28/2026
Printed name of authorized officer or employee: Randy Mead
Title or position of authorized officer or employee: General Manager
Telephone number of authorized officer or employee: 208-374-5401
Study Area Code of 472227 Filing Due Date for this 6/16/2026
Reporting Carrier: form (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934,47 U.S.C. §§502, 503(b), or fine or
imprisonment under Title 18 of the United States Code, 18 U.S.C. § 1001.