20260727Comment_1.pdf

From: Cristina Jacuzzi <[e-mail]>
Sent: Monday, July 27, 2026 2:32 PM
To: secretary<[e-mail]>
Cc:Virginia Bradley<[e-mail]>; Dalila Martinez<[e-mail]>;
Rachel Bonilla <[e-mail]>
Subject: SSW-W-26-02—Supplemental Public Comment Regarding Documentation
Supporting Plant in Service
Dear Commissioners,
Since submitting my previous public comments, I have continued reviewing historical
documents relating to Southshore 2 Water Company LLC. I respectfully submit the
attached Exhibits A, B, and C because I believe they are relevant to the Commission's
evaluation of the Company's requested rate increase and the assets it identifies as utility
Plant in Service.
Exhibit A is a June 2, 2008 correspondence from the original developer, Ed Hendershot. In
that correspondence, Mr. Hendershot explains that although the developer had initially
contemplated retaining the water company, that decision changed. He advised DEQ:
"Because of the complications of trying to retain the water company, Hendershot
Construction will no longer retain SouthShore Water Co., but will turn it over to the
homeowners association."
Mr. Hendershot further explained that Hendershot Construction had already paid the costs
associated with constructing the community water system, including the well, well
development, pumping facilities, distribution infrastructure, irrigation improvements, street
paving, landscaping, and related facilities.
Exhibit B is the recorded Final Plat for Southshore Subdivision No. 2. The recorded plat
states that the community water system is owned and maintained by the Southshore
Homeowners Association.
In this proceeding, however, Exhibit C, Southshore 2 Water Company LLC's Plant in
Service schedule, identifies many of these same community water system assets as
Company utility plant. These include the well, structures and improvements, power
generation equipment, power pumping equipment, distribution mains, meters, hydrants,
backflow prevention devices, and other infrastructure that form the basis of the Company's
requested rate base and proposed rate increase.
Based on the documents available to the HOA,we have not identified documentation
demonstrating how these community water system assets became Southshore 2 Water

Company, LLC's Plant in Service after the developer represented they would be turned over
to the homeowners association and the recorded plat identified the community water
system as owned and maintained by the HOA. Because the Company is asking the
Commission to approve rates based upon these assets, I respectfully request that the
Commission determine whether the evidentiary record contains sufficient documentation
supporting their inclusion as Company Plant in Service for ratemaking purposes.
My purpose in submitting these documents is simply to assist the Commission in
evaluating the evidence supporting the Company's application and the assets upon which
the proposed rates are based.
Thank you for your consideration of these additional materials.
Respectfully,
Cristina Jacuzzi
President
Southshore Subdivision No. 2 Homeowners Association

Page 1 of 2
Michael May
From: Ed Hendershot [[e-mail]]
Sent: Monday, June 02, 2008 15:30
To: Michael May
Cc: 'Keith Jacobs'
Subject: RE: SouthShore Sub
Michael,
I am responding to Items 1 and 2 of your comments.
Item 1: Because of the complications of trying to retain the water company,
Hendershot Construction will no longer retain SouthShore Water Co, but will turn it
over to the homeowners association.
Item 2 : Hendershot Construction has paid for all development costs in full up
to date, (the street paving, pressurized irrigation, landscaping, the well drilling
and development of the well, etc. ) The remaining costs, (pump building, pump
equipment) will be paid for from a cash account which I already have in place, the
money is in place ready to pay for the expenses I will incur.
Idaho Independent Bank Acct # 460016736 bal.5/11/08 $73,414.48
Ed Hendershot
Element 1: System Ownership and Management
1. It appears that SouthShore Water Company, LLC intends to retain ownership and
operation of the water system indefinitely, rather than turn it over to the homeowners. If
that is your intention, SouthShore Water Company, LLC will be operating as a public
utility and will need to obtain a Certification of Public Convenience and Necessity from
the Idaho Public Utilities Commission before the system can be constructed. Contact
Joe Leckie(334-0349)or Randy Lobb(334-0350)at the PUC for information.. If the
system i, to be operated as a public utility, submittal of a copy of the excuted
Certification of Public Convenience and Necessity will be accepted as meeting our
requirements for capital reserve, operating budget and rate information_
2. The owner must demonstrate the ability to pay for the cost of designing, permitting, and
constructing all aspects of the subdivision, including the;water system. A county or real
estate assessment of the value of land and current improvements cannot be used to
demonstrate the financial ability to build the project and associated water system, That
is because lets may or may not be saleable on a current market. In any event, the value
of the;well lot is irrelevant because the:systems cannot be built if the lot is sold.
Confirmation of financial ability roust corne from liquid assets such as cash, blank
accounts, approved bank loans, and lines-of-credit. The spreadsheets provided in
Attachment III appear to show a construction cost for the water system alone of
$174,357,50. It is not clear from the Hendershot Construction, Inc. balance sheets in
Attachment III that liquid funds or lines of credit are dedicated to the SouthShore 11
Subdivision.
-----Original Message-----
From: [e-mail] [mailto:[e-mail]]
Sent: Thursday, May 29, 2008 1:22 PM
06/09/2008

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RECEIVED
RATE BASE(SCHEDULE"A"ACCOUNT 101 PLANT IN SERVICE) J U N E 15, 2 026
Company Name:South-2 Water Company,LUC I DA H O PUBLIC
Idaho PUCCme Number:SSW-W-26-02 SEE NOTE SHEET 2 FOR COMMENTS UTILITIES COMMISSION
Test Year ended:2025
End of Yem
(A) (B) (C) 2025
Plant to Service(Annual Report,pg.5) Known Pro I- Year NARUC PIS Annual Accumulated
ACCT# DESCRIPTION Actoal Changes (A+B) Notes Installed Avg Life Acct Value Depr Exp Deg Exp
1 301 Organization 100.00 100 Idaho SOS Filing 2012 - ton
2 302 Franchises and Consents - - -
3 303 Land&Land Rights - - -
4 304 Storages avd Improv me 10,000.00 10,000 25%New siding 2025/New Paint 2025/Epoxy Floors,Finisheddr 2012 32 10,000 313 4,375
5 305 Collecting&Impounding Reservers - 46 - - -
6 306 Lake,River&Other Intakes - 59 - - -
7 307 Wells 55,000.00 - 55,000 Per Construction Plans&Cost(Excludes DEQ,Engineering,&Plan 2012 29 55,000 1,897 26,552
8 308 I"""'0n Galleries&Tunnels - - - -
9 309 Supply Mains - 44 - - -
10 310 Power Generation Equipment 3,800.00 3,800 13KW Propane Generator&Transfer Switch 2012 22 3,800 173 2,418
11 3l1 Power Pumping Equipment 34,540.00 34,540 Per Construction Plans&Cost 2012 20 34,540 1,727 24,178
12 3I1 Pump Replacement 5,000.00 5,000 Pump Replacement 2017 20 5,000 250 2,250
]3 320 Purification Systems - 26 - - -
14 330 Distribution Reservoirs&Standpipes - 49 - - -
15 331 Tmns.&Distrib.Mains&Accessories 1013,857.50 108,858 Per Construction Plans&Cost 2012 44 108,858 2,474 34,636
16 333 Services - 36 - - -
17 334 Meters and Meter Installations 8,100.00 8,100 15 Ford Meters&Meter Stands(1 Per Lot) 2012 23 8,100 352 4,930
]8 335 Hydrants 21500.00 2,500 1 Hydrant 2012 40 2,500 63 875
19 336 Backflow Prevention Devices 3,000.00 3,000 6'Backflow prevenmr/No Cross Connections allowed st homes 2012 25 3,000 120 1,680
20 339 Other Plant&Misc.Equipment - 16 - - -
21 340 Office Furniture and Equipment - 12 - - -
22 341 Transportation Equipment
23 342 Stores Equipment - 21 - - -
24 343 Tools,Shop and Garage Equipment 300.00 300 Water Keys,Misc basic Tools&Extra parts for known failures 2012 11 300 27 382
25 344 L boramry Equipment - 10 - - -
26 345 Power Operated Equipment - 11 - - -
27 346 Communications Equipment 1,142.00 1,142 Security equiptamnt&transmission devices 2026 18 1,109 62 -
28 347 Miscellaneous Equipment - 15 - - -
29 348 Other Tangible Property - 45
232,206.50 7,456.37 102,276.64
30 TOTAL PLANT IN SERVICE 232,339.50 232,340
(Add lines 1-29) -
Exhibit No.1
ScheduleA

RATE BASE (SCHEDULE "B"ACCUMULATED DEPRECIATION)
Company Name: Southsore 2 Water Company, LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
Accumulated Depreciation(Annual Report,pg. 6) (A) (B) (C)
Known Pro Forma
ACCT# DESCRIPTION Actual Changes (A+B)
1 304 Structures and Improvements 4,375.00 4,375
2 305 Collecting & Impounding Reservoirs -
3 306 Lake, River& Other Intakes -
4 307 Wells 26,552.00 26,552
5 308 Infiltration Galleries &Tunnels -
6 309 Supply Mains -
7 310 Power Generation Equipment 2,418.00 2,418
8 311 Power Pumping Equipment 27,678 27,678
9 320 Purification Systems -
10 330 Distribution Reservoirs & Standpipes -
11 331 Trans. &Distrib. Mains &Accessories 34,636 34,636
12 333 Services -
13 334 Meters and Meter Installations 4,930.00 4,930
14 335 Hydrants 875.00 875
15 336 Backflow Prevention Devices 1,680.00 1,680
16 339 Other Plant&Misc. Equipment -
17 340 Office Furniture and Equipment -
18 341 Transportation Equipment -
19 342 Stores Equipment -
20 343 Tools, Shop and Garage Equipment -
21 344 Laboratory Equipment -
22 345 Power Operated Equipment -
23 346 Communications Equipment - -
24 347 Miscellaneous Equipment -
25 348 Other Tangible Property -
26 TOTALS (Add Lines 1 - 25) 103,144.00 - 103,144
Exhibit No. 1
Schedule B

RATE BASE (SCHEDULE "C" SUMMARY)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes* (A+B)
1 Total Plant in Service(Ex 1, Sch A, line 29) 232,340 - 232,340
2 Accumulated Depreciation(Ex 1, Sch B,line 26) 103,144 - 103,144
3 Net Plant in Service(Line 1 less line 2) 129,196 - 129,196
4 Add Utility Plant Acquisition Adjustment -
5 Add Materials& Supplies Inventories - -
6 Less Accum Amortization Util Plant Acq Adj -
7 Less Customer Advances for Construction -
8 Less Contributions in Aid of Construction -
9 Add Working Capital(1/8 Operating Expenses) 1,923 3,251 5,174
(Exhibit No. 2, Sch B, Column C,Line 21 divide by 8)
10 Add Deferred Charges (If any, attach detail) -
11 TOTAL RATE BASE 131,119 3,251 134,370
Exhibit No. 1
Schedule C

OPERATING RESULTS (SCHEDULE "A" REVENUES)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes* (A+B)
Water Revenues:
1 Unmetered 16,720 16,720
2 Metered-Residential -
3 Metered-Commercial&Industrial -
4 Fire Protection Revenue -
5 Other Water Sales Revenue -
6 Irrigation Sales Revenue -
7 Sales for Resale -
8 Total Water Revenue(Add lines 1 -7) 16,720 - 16,720
9 DEQ Fees billed separately to customers -
10 Hook-up or Connection Fees collected -
11 Commission-approved Surcharges collected -
12 TOTAL REVENUE(Add lines 8 - 11) 16,720 - 16,720
Exhibit No. 2
Schedule A

OPERATING RESULTS(SCHEDULE'B"EXPENSES)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes (A+B)
1 Labor-Operation&Maintenance 3,000 3,000 SEE NOTE SHEET 2/ITEM 1
2 Labor-Customer Accounts 4,000 4,000 SEE NOTE Sheet 2/ITEM 2
3 Labor-Administrative&General 2,000 1,200 3,200 SEE NOTE Sheet 2/ITEM 3
4 Salaries-Officers&Directors - 3,000 3,000 SEE NOTE Sheet 2/ITEM 4
5 Employee Pensions&Benefits -
6 Purchased Water - -
7 Purchased Power&Fuel for Power 1,345 1,345 Idaho Power&Surban Propane
8 Chemicals - -
9 Materials&Supplies-Operation&Maintenance 382 382 Misc Supplies,Seals,Bleach,Paint(3 year average$550)
10 Materials&Supplies-Admin&General - -
11 Contract Services-Professional 730 750 1,480 SEE NOTE SHEET 2/ITEM 11
12 Contract Services-Water Testing 6,598 6,598
13 Rentals-Property&Equipment -
14 Transportation Expense 500 500 SEE NOTE SHEET 2/ITEM 14
15 Insurance 1,785 1,785 SEE NOTE SHEET 2/ITEM 15
16 Advertising -
17 Rate Case Expense(Amortization) -
18 Regulatory Comm.Exp.(Other Except Taxes) 50 50
19 Bad Debt Expense 340 340 SEE NOTE SHEET 2/ITEM 19
20 Miscellaneous Expenses 329 329 SEE NOTE SHEET 2/ITEM 20
21 TOTAL OPERATING EXPENSES 15,385 10,625 26,010
Exhibit No.2
Schedule B

OPERATING RESULTS(SCHEDULE"C"INCOME STATEMENT)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes (A+B)
1 Revenue(From Ex.2,Sch A) 16,720.00 - 16,720.00
2 Operating Expenses 15,385.05 10,625.00 26,010.05
3 Depreciation Expense 7,456.37 7,456.37
4 Amortization,Utility Plant Acquisition Adj. -
5 Amortization Exp.-Other -
6 Regulatory Fees(PUC) -
7 Property Taxes -
8 Payroll Taxes -
9A Other Taxes(list) DEQ Fees -
9B -
9C -
9D -
10 Federal Income Taxes -
11 State Income Taxes -
12 Provision for Deferred Income Tax-Federal -
13 Provision for Deferred Income Tax-State -
14 Provision for Deferred Utility Income Tax Credits -
15 Investment Tax Credits-Utility -
16 Total Expenses from Operations before interest(Add lines 2- 15) 15,385.05 18,081.37 33,466.42
17 Income from Utility Plant Leases to Others -
18 Gains(Losses)from Disposition of Utility Plant -
19 Net Operating Income(Add lines 1, 17&18 less line 16) 1,334.95 (18,081.37) (16,746.42)
20 Revenues,Merchandizing,Jobbing&Contract Work -
21 Expenses,Merchandizing,Jobbing&Contracts -
22 Interest&Dividend Income -
23 Allowance for funds used during construction -
24 Miscellaneous Non-Utility Income -
25 Miscellaneous Non-Utility Expense -
26 Other Taxes,Non-Utility Operations -
27 Income Taxes,Non-Utility Operations -
28 Net Non-Utility Income(Add lines 20,22,23,&24 - - -
less lines 21,25,26&27)
29 Gross Income(Add lines 19&28) 1,334.95 (18,081.37) (16,746.42)
30 Interest Exp.On Long-Term Debt -
31 Other Interest Charges -
32 NET INCOME(Line 29 less lines 30&31) 1,334.95 (18,081.37) (16,746.42)
Exhibit No.2
Schedule C

COST OF CAPITAL AND RATE OF RETURN
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C) (D)
Amount %of Total Cost Weighted
Outstanding Outstanding of Cost
(Column A/ Capital (Column B X
Total Line 6 Column C
1 Common Equity(Proprietor Capital Paid In) 0.00
2 Retained Earnings
3 Total Common Equity(Proprietor Capital)Line 1+Line 2 0.00 100.00% 11.00% 11.00%
4
5 Long-Term Debt - 0.00% 0.00% 0.00%
6 Total Capital 0.00
7 Weighted Cost of Capital(Rate of Return Required) 11.00%
(Line 3+5)
Exhibit No.3

Company Name: Southsore 2 Water Company, LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes (A+B)
1 Rate Base (Ex. 1, Sch C, line 11) 131,119 3,251 134,370
2 Required Rate of Return (Ex. 3, line 7) 11.00% 11.00%
3 Income Required(Line 1 x Line 2) 14,423 = 14,781
4 Income Realized(Ex. 2, Sch C, line 29) 1,335 18,081.37 (16,746)
5 Income Deficiency(Line 3 less Line 4) 13,088 31,527
6 Net Operating Income Deficiency $ 13,088 $ 31,527
7 Gross Up Factor 1.339624 1.339624
8 Total Incremental Revenue Requirement $ 17,533 $ 42,234
9 Revenues at Existing Rates $ 16,720 $ 16,720
10 Total Revenue Requirement $ 34,253 $ 58,954
11 Percent Increase Required 104.86% 252.60%
12 Total Gross Revenues 1.000000 1.000000
13 Less Regulatory Fees (percentage) 0.002091 0.002091
14 State Income Tax Rate 0.053 0.053000 0.053000
15 Total Expenses 0.055091 0.055091
16 Federal Income Tax Base 0.944909 0.944909
17 Federal Income Tax Rate 0.21 0.198431 0.21 0.198431
18 Net Operating Revenue 0.746478 0.746478
19 Net Income to Gross Revenue Multiplier 1.339624 1.339624
Exhibit No. 4