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Home My WebLink About20190607Gem State to Staff 1-14.pdfPreston N. Carter (ISB No. 8462) Givens Pursley LLP 601 W. Bannock St. Boise,ID 83702 Telephone: (208) 388-1200 Facsimile: (208) 388-l 300 prestoncarter@ givenspursley. com 14670180_l.docx [3988-3] Attorneys for Gem State Water Company, LLC IN THE MATTER OF THE APPROVAL OF ACQUISITION OF THE ASSETS OF DIAMOND BAR ESTATES, L.L.C. AND BAR CIRCLE "S" WATER, INC.; FOR TRANSFER OF CERTIFICATES OF PUBLIC CONVENIENCE AND NECESSITY OF DIAMOND BAR ESTATES,L.L.C. (NO. 413) AND BAR CIRCLE "S" WATER, INC. (NO. 296); AND REQUEST FOR MODIFIED PROCEDURE Case No. BCS-W- I 9-01/DIA-W-1 9-01 GEM STATE WATER COMPANY'S RESPONSES TO FIRST PRODUCTION REQUESTS OF THE COMMISSION STAFF RECEIVED :019 JUt{ -7 pil tZ: 0S ,rul?ffioct1fl*l8r,o* ORIGINAL BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION COMES NOW Gem State Water Company, LLC ("Gem State Water") and in response to the First Production Request of the Commission Staff to Gem State Water Company, dated May 77,2019, herewith submits its Responses. DATED: June 7, 2019. GIVENS PURSLEY LLP e <-- Preston N. Carter Givens Pursley LLP Attorneysfor Gem State Water Company, LLC Ggv STeTp WATER CoupeNY,S RESPoNSES TO FIRST PRODUCTIoN REQUEST oF THE CoMMISSION STeTT - I CERTIFICATE OF SERVICE I certify that on June 7, 2079, a true and correct copy of Gem State Water Company's Responses to First Production Request of the Commission Staff was served upon all parties of record in this proceeding via the manner indicated below: Commission Staff Diane Hanian, Commission Secretary Idaho Public Utilities Commission 472 W . Washington Street Boise, ID 83702 Diane.holt@puc. idaho. gov Hand Delivery (Original and 3 copies) Edward Jewell Deputy Attorney General Idaho Public Utilities Commission 472W. Washington Street (83702) P.O. Box 83720 Boise, lD 83720-0074 Edward. Jewel l@puc. idaho. gov Preston N. Carter Gpv STeTg WATER COMPANy'S RESPONSES TO FIRST PRODUCTIoN REQUEST oF THE COMMISSION STAFF - 2 Gem Stote WATEN^ BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Nicholas Whitley Telephone: (503) 226-421 1 ext. 4804 Email: Nicholas.whitley@nwnatural.com Witness: Justin Palfreyman Request No.: BCS-D|A-W-19-01 IPUC DR 2 2. Please provide a schedule showing a!! anticipated capital expenditures/ improvements for the next three years. Response: During the due diligence phase of the acquisition, the NW Natural team preliminarily noted potential capital expenditures/improvements for Diamond Bar and Bar Circle "S" in the categories of backup power generation, storage, SCADA and piping assets. Gem State Water intends to commission a comprehensive engineering study for all of its water systems, including Diamond Bar and Bar Circle "S", following the closing of this transaction, to better understand the specific capital needs and the appropriate timing for those needs. BCS-D|A-W-19-01 IPUC DR 2 Gem State Response Page I of 1 ? ?Gem Stote wlrlEn" BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Nicholas Whitley Telephone: (503) 226-4211 ext. 4804 Email: Nicholas.whitley@nwnatural.com Witness: Justin Palfreyman Request No.: BCS-DIA-W-19-01 IPUC DR 3 3. Please provide the location where accounting, financial, and customer records will be kept should the purchase be approved. Response: Accounting, financial and customer records will be kept in the local ldaho office of Gem State Water. BCS-D|A-W-19-01 IPUG DR 3 Gem State Response Page I of I Gem Stotem* BCS-W-1 9-01 and DIA-W-19-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Nicholas Whitley Telephone: (503) 226-4211 ext. 4804 Email: Nicholas.whitley@nwnatural.com Witness: Justin Palfreyman Request No.: BCS-D|A-W-19-01 IPUC DR 4 4. Please explain how and where service requests and customer service questions will be addressed should the purchase be approved. Besponse: Service requests and customer service questions to Diamond Bar and Bar Circle "S" will be addressed at the loca! office of Gem State Water. BCS-D|A-W-19-0r IPUC DR 4 Gem State Response Page 1 of 1 ? @ Gem Stotew&tf*- BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 226-4211 exl.4804 (Whitley) Email: nicholas.wh nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Justin Palfreyman Request No.: BCS-DIA-W-19-01 IPUC DR 5 5. Please confirm that the sale includes the land where Diamond Bar's backup well is located. !f the land included in the purchase is not, please explain how Gem State Water wi!! provide backup water service to Diamond Bar. Response: The sale does not include the land where the backup well is located. For the sake of clarity, the "backup wel!" referenced in the question is the personal property of Robert N. Turnipseed, a Member of the Sellers, and is not the property of the utility, Diamond Bar. Diamond Bar does not have a backup well. The costs associated with the backup well referenced in the question are not reflected in the utility's rates. Gem State Water plans to evaluate options, such as a new well or storage, and the costs to customers of those options. Gem State Water also is evaluating the possibility of entering into a short-term agreement with Mr. Turnipseed for the use of the backup well in an emergency situation. BCS-DrA-W-19-01 IPUC DR 5 Gem State Response Page 1 of 1 +Gem Stotem" BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 226-4211 ext.4804 (Whitley) Email: Nicholas.whitley@nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Nicholas Whitley Request No.: BCS-DIA-W-19-01 IPUC DR 6 6. Please provide the "lnterim Financial Statements," "Financial Statements," and "lnterim Balance Sheet" mentioned in Confidentia! Exhibit2 page 41. Response: Attached are the "lnterim Financial Statements" and "lnterim Balance Sheets" ("4.1,4.7 Bar Circle S Financials and Trial Balance.pdf' and "4.1, 4.7 Diamond Bar Financials and Trial Balance.pdf') and the historical "Financial Statements" ('4.1a Diamond Bar and Bar Circle S financials 2015-17.pdf') mentioned in Confidential Exhibit 3, pages 6-7. BCS.DIA.W.19.O1 IPUC DR 6 Gem State Response Page I of I 3:23 PM 07t20t18 Accrual Basis Bar Circle S Water Co Balance Sheet Jul 20, 18 ASSETS Current Assets Checking/Savings 1004 . Checking-MWB 1006 .Svgs-MWB 1006 'Checking-Clst 1007 .Clst-MM Total CheckinglSavings Accounts Receivable 1200 . Accounts Receivable 1201 .A/R DBEW Total Accounts Receivable Total Current Assets Fixed Assets 1500 .Equipment 1505 . Purchase Ganrood Bus ,508' waterline - 370' Loop 1609 . New Constr-Waterline 1510 . Well/Pump/Reservoir 1515 . Land-Reservoir 1516 . lmprovement - Well Site 1520 . Steel Building 1522 . 60hp Pump 1525 . Reserve for Depreciation 1526 .Well #3 New Construction Total Fixed Assets TOTAL ASSETS LIABILITIES & EOUITY Liabilities Current Liabilities Accounts Payable 2000 'Accounts Payable Total Accounts Payable Other Curlent Liabilities 2005 . Accrued State lnc Tar Total Other Current Liabilities Total Current Liabilities Total Liabilaties Equity 3001 .Capital Stock 3002' Retained Earnings 3003 ' Paid in Capital Net lncotne Total Equity TOTAL LIABILITIES & EQU]TY 3.178.92 16.615.62 26,903.93 12,908.39 59.606.86 3,072.88 35.018.80 38,091.68 27,661.42 50,000.00 14,341.53 111.530.75 67,029.55 2,250.00 46,080.11 6,781 .29 33,996.68 -151 ,026.00 142,750.07 97,698.54 -0.14 -0.14 30 00 30.00 29 86 29.86 100.00 271 ,541.01 156,698.65 n,724.42 449,064.08 449,093.94 BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 1 Page 1 of6 Page I 35r,395 40 ,149,093.9'0 3:22 PM 07t20118 Accrual Basis Ordinary lncorne/Expense lncome 4000'lncome tl001 . Metered Sales-Residential 4002 . Metered Sales.Commercial 4005 . Hook Up Fees 4008 . Other lncome Total {000 . lncorne Total lncome Cost ol Goods Sold 5000 . operating Expenses 5001' Labor-AdminlGeneral 5002 . Laboroperation/Maant 5006 .Water Testang 5007 . Meter Reading 5008'Regulation Fee 5009' MaUSup0per&Maint 50'13 'Electric/Gas 50'16 . Locate Service 5019 . Ceft Water Master 5022 . MaUSup - Admin/General Total 5000 .Operating Expenses Total COGS Gross Profit Expense 6110 . Automobile Expense 6112 .Fuel Total 6110 . Autornobile Expense 6135 .Casual Labor 6160 . Dues and Subscriptions 6180 'lnsurance 62,00 . Misc-Voided Check 8247' Oflice Repairs/Supplies 6250 'Postage and Delivery 6270 . Professional Fees 6271 .Accounting Fees 6273 . Engineering Fees 6275 .Legal Fees Total 6270 . Professional Fees 6340 'Telephone 83if5 .Utilities Total Expense Net Ordinary lncorne Other lncorne/Expense Other lncorne 7010 . lnterest lncorne Total Other lncome Net Other lncome Jan 1 -Jul 20, 18 59.47s.68 1.620.06 10,000.00 164.27 71 ,260.01 71 ,260.01 7,000.00 5,320.21 405.00 2,186.00 390.36 3,883.01 10,850.83 92,82 9,000.00gil.92 40,093.15 ,10,093.15 31 ,166.86 1,535.95 1,535.95 1 ,132.50 500.00 3,079.00 0.00 436.60 56.50 875.00 1,337.50 45.00 2,257.fi 1 ,10't .16 347.52 10,446,.73 20,720.13 429 4.29 429 BCS-DIA-W-I9-01 IPUC DR 6 Gem State Response Attachment'1 Page 2 of 6 Net lncome Page'l Bar Circle S Water Co Profit & Loss January I through July 20,2018 20,724.12 3:24 PM 07t20t18 Accrual Basis Bar Circle S Water Co Balance Sheet ffiftE*cmb.eEfid0{7 Dec 31, 17 ASSETS Current Assets Checking/Savings 1004 . Checking-MwB 1005.Svgs-MWB 1006 . Checking€1st 1007. Clst-MM Total Checking/Savings Accounts Receivable 1200' Accounts Receivable 120,I .A/R DBEW Total Accounts Receivable Total Fixed Assets TOTAL ASSETS LIABILITIES & EOUITY Liabilities Current Liabilities Accounts Payable 2000 . Accounts Payable Total Accounts Payable other Current Liabilities 2005 . Accrued State lnc Tax Total Other Current Liabilities Total Current Liabilities Tota! Liabilities Eguity 3001 .Capatal Stoct 3002 . Retained Earnings 3003 . Paad in Capital Net lncome Total Equity TOTAL LIABILITIES & EQUITY 3,178.92 6,614.06 b,6.f.7.62 ?2,905.66 52,356.26 3,139.06 35,018.80 38,157.86 90,514.12 27,661.42 s0,000.00 14,341.53 111.530.75 67,029.5s 2,250.00 46,080.11 6,781 .29 33,996.68 -'t5't,026.00 142,542.57 351 ,1 87.90 441,702.02 30.00 30.00 7,362.36 7,362.36 100.00 224,321 .44 162,698.65 47.219.57 434,339.66 BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 1 Page 3 of 6 &1,702.02 Page 1 Total Current Assets Fixed Assets 1600'Equipment 1505 . Purchase Garwood Bus 1508 . waterline - 370' Loop 1609 . New Constr-Waterlane 1610' Well/Pump/Reservoir 1515 .Land-Reservoir 1516 . lmprovement - Well Site '1520 . Steel Building 1522 . 60hp Pump 1525 . Reserve tor Depreciation 1526 . Well #3 New Constructaon 7,332.36 7,332.36 3:23 PM 07120t18 Accrual Basis Bar Circle S Water Co Profit & Loss Jan - Ilec 17 Ordinary lncornelExpense lncome 4000.lncome 4001 , Metered SalesJlesidential tO02 . Metered Sales-Conrnercial rf005 . Hook Up Fees Total t1000 ' lncorne Total lncome Cost ot Goods Sold 5000 . Operating Expenses 5001 . Labor-Admin/General 5002' Labor0peration/Maint 5006 .Water Testing 5007 . Meter Reading 5008 .Regulation Fee 5009 . MaUSup-Oper&Maint 6013 .Electric/Gas 5015 ' Locate Service 5018 . Maintenance Worlr 5019 'Cert Water Master 5022 . MaUSup - Admin/General Total 6000 .Operating Expenses Total COGS Gross Profit Expense 8110 . Automobile Expense 6'112'Fuel Total 6110 ' Automobile Expense 6135 .Casual Labor 6160 . Dues and Subscriptions 6180 . lnsurance 6230 . Licenses and Permits 6240 . Masc-Voided Check 6247 . Otlice Repairs/Supplies 6260 . Pranting and Reproduction 6290 .Rent 6330 . Taxes 6333 ' KC Property Tax Total 6330 .Taxes 6340 .Telephone 6345 .t/tilities Total Expense Net Ordanary lncome Other lncome/Expense Other lncome 7010 ' lnterest lncome Total Other lncorne Net Other lncome 147.682.65 3.214.ffi 28,250.00 179,147.51 179,147.5',1 12,000.00 45.681 .80 350.00 2,44a.@ 1,061 .92 2,94r'..97 25,214.8 2@.43 980.45 18,000.00 1,736.59 110,627.64 110,627.64 68,519.87 1.124.17 4,036.38 1,124.17 600.00 850.00 4,185.00 60.00 0.00 1j74.34 537.97 6,500 00 4,036.38 1,809.20 ffi.45 21 ,323.51 47,196.36 23.21 23.21 23.21 47,215.67 BCS.DIA-W.19-01 IPUC DR 6 Gem State Response Attachment 1 Page 4 of 6 Net lncome Page I 3:21 PM 07t20t18 Accrual Basis Bar Circle S Water Co Trial Balance Jul 20, 18 Debit Credit 1000 .Checling 1001 'Savings 1002.MM-PSB 1003 .Checking-PSB 1004 .Checking-MWB f005.Svgs-M!ryB 1006 .Checkingclst 1007 . Clst-MM 1200 . Accounts Receivable I2O1 .A/R DBEW 1500'Equiprnent 1505 . Purchase Garwood Bus 1508 . waterline - 370' Loop 1509 . New Constr-Waterline 1510 . WeluPump/Reservoil ,611 . WP/R Depreciation 1515 ' Land-Reservoal 1516 . lmprovement - Well Site 1517 . Reservoir Depreciation 1520 .Steel Building 1521 . Bldg Depreciation 1522 .60hp Pump 1525 . Reserve for Depreciation '1526 ' Well ,B New Construction 2000 .Accounts Payable 2001 .A/P BCSR 2002. NP Mgmt Fee 2003 . Accrued Property Tar 2004 .Accrued Fed lnc Tax 2005 . Accrued State lnc Tax 3000 .Openang Bal Equity 3001 . Capital Stock 3002 . Retained Earnings 3003 . Paid in Capital 3004 .Owners Draw 4000 . lncorne:t[00] . Metered Sales-Residential 4000 . lncome:4002' Metered Sales€ommercial 4000 . lncome:4005 . Hoo[ Up Fees 4000 . lncome:4008 .Other lncome 5000 . Operating Expenses:S00l' Labor-Admin/General 5000 . Operating Expenses:5oo2' LaboroperationiMaint 5000 ' Operating Expenses:5006 'Water Testing 5000 ' Operating Expenses:5007 ' Meter Reading 5000 . Operatang Expenses:5008' Regulation Fee 5000 . Operating Expenscs:5oog' Mausupoper&Maant 5000' Operating Expenses:6013' Electric/Gas 5000 . Operating Expenses:5015 ' Locate Service 6000 . Operating Expenses:o0lg ' Cert Water Master 5000 . Operating Expenses:6022' MaUSup - Admin/General 6110 . Automobile Expense:8i12 ' Fue! 6135 . Casual Labor 6160 . Dues and SubscriPtions 6180 . lnsurance 6240 . Misc-Voided Check 6247 . Oftice Repairs,/SuPplies 6250 . Postage and Delivery 6270 . Prolessional Fees:6271 'Accounting Fees 6270 . Professional Fees:6273 . Engineeting Fees 6270' Professional Fees:6275' Legal Fees 6340 .Telephone 63.15 .Utalilios 7010 . lnterest lncome 0.00 0.00 0.00 0.00 3j78.92 16,615.62 26,903.93 12,908.39 3,072.88 35,018.80 27,661 .42 50,000.00 14,341 .53 111,530.75 67,029.55 0.00 2,250.00 46,080.11 0.00 6,781 .E 0.00 33,996.68 142,750.O7 o.14 0.00 0.00 0.00 0.00 0.00 0.00 151 ,026.00 30.00 100 00 271 ,541.O'.l 156,698.65 59,475.68 1,620.06 10,000.00 164.27 4.29 650,659.96: 7,000.00 5.320.21 405.00 2,186.00 390.36 3,883.01 10,850.83 92.82 9,000.00 96/.92 1,535.95 1 ,132 50 500.00 3,079.00 0.00 436.60 56.50 875.00 1,337.50 45,00 1,101 .16 u7.52 650,659.96BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 1 Page 5 of 6 TOTAL Page I 3:20 PM 07t20t18 Accrual Basis Bar Circle S Water Co Trial Balance As otDecember 31, 2017, Dec 31, 17 1000 .checking 1001 .Savings 1002. MM.PSB 1003 .Checking-PsB 1004 ' Checking-MWB 1005.Svgs-MWB 1006 .Checking€1st 1007 .Clst-MM 1200 . Accounts Receivable 1201 'A/R OBEW 1500 . Equipment 1505 . Purchase Garwood Bus 1508 . waterline - 370' Loop 1509 . New Constr-Vl,aterline 1510 . Well/PumplReservoir ,5rt . WP/R Oepreciation 1515 . Land-Reservoal 1516 ' lmprovement - Well Site 1517 . Reservoir Depreciation 1520 .steel Building 1521 . Bldg Deprecaation 1622 '60hp Pump 1525 . Reserve for Depreciation 1526 . Well #3 New Construction 2000 . Accounts Payable 200, .A/P BCSR 2002 - NP Mgrnt Fee 2003 . Accrued Property Tax 2004. Accrued Fed lnc Tax 2005 'Accrued State lnc Tar 3000 .Opening Bal Equity 3001 .Capital Stock 3002' Retained Earnings 3003 .Paid in Capital 3004 'Owners Draw 4000 . lncome:4001 ' Metered Sales-Residential 4000 . lncome:'1002 ' Metered Sales€ommercial 4000 . lncome:&05 'Hook UP Fees 5000 . Operating Expenses:500 1' Labor-Admin/General 5000 . Operating Erpenses:S0o2 ' Laboroperation/Maint 5000 . Operating Expenses:6006 'Water Testing 6000 . Operating Expensas:6007' Meter Reading 6000 . Operating Expenses:5o08' Regulation Fee 5000 . Operating Expenses:6009' Mausup0per&Maint 5000 . Operating Expenses:50'l 3' Electric/Gas 5000 . Operating Expenses:60ls' Locate Servace 5000 . Operating Expenses:50i8 . Maintenance Work 5000 . Operating Expenses:60l9 ' Cert Water Masler 5000 ' Operating Expenses:5022 ' MaUSup - Admin/General 6110' Automobile Expense:61'12' Fuel 6135 . Casual Labor 6150 . Dues and Subscriptions 6180 'lnsurance 6230 . Licenses and Permits 6240 . Misc-Voided Check 6247 . Office Repairs/Supplies 6260 . Printing and Reproduction 6290 .Rent 8330' Taxes:6333 ' KC Property Tax 6340' Telephone 6345 .Utilities 7010 . lnterest lncome 0.00 0.00 0.00 0.oo 3.178.92 6,614.06 29,657.62 12,905.66 3,139.06 35,018.80 27,661 .42 50,000.00 14,341 .53 'l 11,530.75 67,029.55 0.00 2,250.O0 46,080.11 0.00 6.781.29 0.00 33,996.68 Debit 142,542.57 Credit 151 .026.00 7,332.36 30.00 100.00 ?24,321 .4 162,698.65 147,682.65 3,214.86 28,zfi.O0 0.00 0.00 0.00 0.00 0.00 000 't2,000.00 45,681.80 350.00 2,448.@ 1 ,061.92 2,944,97 25,214.$ 2@.8 980.45 18,000,00 1,736.59 1,124.',t7 600.00 850.00 4,185.00 60.00 0.00 1,174.U 537.97 6,500,00 4,036.38 1,809,20 4&.45 2321 BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 1 Page 6 of 6 TOTAL 724,675.17 721,679.17 Page 1 3:27 PM 07t20t18 Accrual Basis Diamond Bar Estate Water Balance Sheet ASSETS Current Assets Checking/Savings 1003 .Chkg-llB Total Checking/Savings Accounts Receivable 1200 . Accounts Receivable Jul 20, 18 8,776.08 8,776.08 335 00 335.00 60,733.61 -'12,6,69.00 1 ,418.00 49,4€.2.61 58,593.69 58,593.69 2,760.00 1,200.00 2,700.00 31 ,118.80 37,77880 27,863.14 1,7N.00 14,730.00 44,293.14 82,071.94 82,071.94 1,600.00 -28,492.OO 3,000.00 413.75 -23,478.25 58.593,69 Total Accounts Receavable Other Current Assets 1500 . Utilitiy Plant in Service 1501 ' Accum Depreciation 1527 . tleferred Rate Case Expense Total Other Current Assets Totat Currenl Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Currenl Liabilities Accounts Payable 2000 . Accounts Payable 2001 'N/P Bookkeeping 2002 . N/P Watermaster Fee 2003 .N/P BCSW Total Accounts Payable Other Current Liabilities 2004. N/P RNTurnipseed 2OO5 .N/P DBE 2006 .N/P OTE Total Other Current Liabalities Total Current Liabilities Total Liabalities Equity 3000 'Opening Bal EquitY 3002 ' Retained Earnings 3003 . Owners Capital Net lncome Total Equity TOTAL LIABILITIES & EOUITY BCS-DIA.W-19.01 IPUC DR 6 Gem State Response Attachment 2 Page 1 of6 Page I I 3:26 PM 07t20t18 Accrual Basis Diamond Bar Estate Water Profit & Loss iraf cerll-",tc*iruiruh-.rutyS**FrlE lncome 4000. lncome 4001 ' Metered Sales - Residentaal 4009 . Other lncorne Total 4000 . lncome Total lncome Cost of Goods Sold 5000 . Operating Expenses 500, . Material & Supplies-Admin & Gen 5003 . Materials & Suppliesop & Maint 5006 . Contract Services-Water Testang 5007 . Laboroperation & Maintenance 5008 . Labor-Adminstrative & General 5010 . Regulation Fee 501 1 . Contract Services-Professaonal 5013 . Purchased Power-Electralicas 5016 . Certified Water Master 5115 . Maintenance work Total 5000 .Operating Expenses Total COGS Gross Profit Expense 6132 . Casual Labor 6180 . lnsurance 6183 .Commercial Pkg Total 6180 ' lnsurance 6239 . License Renewal 6240 . Misc-Voided Check 6340 .Telephone 6342 'Utilities Jan I . Jul 20, 18 17,7&.19 74.62 17.814.81 17,814.81 299.9'l 937.71 150.00 2,798.00 2.376.00 93.43 16.38 4,960.11 3,610.00 143.4 Total Expense Net lncorne 15,384.94 15,384.94 2,42987 285 00 1,294.00 1,294.00 30.00 000 277.02 130.10 2,016.12 413.75 BCS-DIA-W-19.01 IPUC DR 6 Gem State Response Attachment 2 Page 2 of 6 Page 1 3:27 PM 07nu$ Accrual Basas Diamond Bar Estate Water Balance Sheet Oec 31, 17 ASSETS Current Assets Checking/Savings 1003'Chkg-llB Total Checking/Savangs Accounts Receivable 1200 . Accounts Receivable 10.212.19 10,212.1-o 335 00 Total Accounts Receivable 335.00 Other Current Assets 1500 . Utilitiy Plant in Service 1501 ' Accum Depreciation 1527 . t,efered Rate Case Expense Total Other Current Assets Total Current Assels 60,733.61 -12,669.00 1 ,418.00 49.48.2.6'l 60,029.80 TOTAL ASSETS 60,029.80 LIABiLITIES & EOUITY Liabilities Current Laabilitaes Accounts Payable 2000 'Accounts Payable 2001 . N/P Bookkeeping 2002 . N/PWatermasler Fee 2003 .N/P BCSW 4,609.86 1,200.00 2,700.00 31 ,118.80 Total Accounts Payable Other Current Liabilities 200i[ . N/P RNTurnipseed 2OO5 .N/P DBE 2006 .NIP DTE 39,628.66 27,863.14 1,700.oo 14,730.00 Total Other Current Liabalities 44,293.14 83,921 .80Total Current Liabilities Total Liabilities 83,921.80 Equity 3000 .Opening Bal Equity 3002 . Retained Earnings 3003 .Owners CaPital Net lncome 1,600.00 -35,304.09 3,000.00 6,8r2.09 Total Equity TOTAL L]ABILITIES & EQUITY -23,892,00 60,029.80 BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 2 Page 3 of 6 Page 1 3:26 PM 07t20t18 Accrual Basis Diamond Bar Estate Water Profit & Loss January through December 2017 Jan -Dec 17 lncorne 4000. lncome tl00't . Metered Sales - Resadential 4002 . Hookup or Connection Fees 4007 . Water Master Labor 4009. Other lncome 41 ,870.76 670 00 335.00 1,833.00 Total 4000 . lncorne 44,708.76 44,708.76Total lncorne Cost of Goods Sold 5000 . Operating Expenses 5001' Material & Supplies-Admin & Gen 5003. Materials & Supplies-Op & Maint 1006 . Contract Services-Water Testing 5007 . Labor0peration & Maintenance 5008 . Labor-Adminstrative & General 5010 . Regulation Fee 501 1 . Contract Services-Professional 5013 . Purchased Powerf lectral/Gas 5016 .Certified Water Master 5115 . Maintenance work 392.51 1,700.16 350.00 1,387.00 4,752.O0 289.4 35.80 10,654.59 8,664.00 1,614.02 Total 5000 ' Operating Expenses Total COGS Gross Prolit 29,839.52 29,839 s2 14,ffig.24 Expense 6110 . Automobile Expense 6112'Fuel 155.09 Total 6110 . Automobile Expense 15509 6180 . lnsurance 6182 . Boiler Pltg 6'183 . Commercial Pkg 544.OO 1,350.00 Total 6180 ' lnsurance 1,894.00 6240 . Misc-Voided Check 6270 . Professional Fees 6275-Legal Fees 6300 .Repairs 6304.Office EquiP R/M 000 3,1 00 00 1,62907 168.00 Totat 6300'Repairs 168.00 6330. Taxes 6333 . KC Property Tax 499.46 Total 6330 . Tares 499.$ 555.86 55.67 8,057.15 6,812.09 63,40 .Telephone 6342 'Utalities Total Expense BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 2 Page 4 of 6 Net lncome Page 1 3:25 PM 07t20118 Accrual Basis Diamond Bar Estate Water Trial Balanceanffiffi Jul 20, 18 Debit Credit 1000 . Checking 1001 .Savings 1002 .Checkang-PsB 1003 .ChkgJlB 1200 . Accounts Receivable fO3O . A/R /DBE 104{I .A/R DBEH 1500' Utilatiy Plant an Service 't501' Accum Depreciation 1526 . Reserve for Depreciation 1527 . Deferred Rate Case Expense 2000 . Accounts Payable 2001 .N/P Bookkeeping 2002 . N/P Watemaster Fee 2003 - N/P BCSW 2004 . ilYP RNTurnipseed 2OO5 . N/P DBE 2006 . N/P DTE 2050 . Accrued Mgmt Fee 3000 . Opening Bat Equaty 3002' Retained Earnings 3003 . Owners Capital 4000 . lncome:i0001 . Metered Sales - Residentaal 4000 . lncome:4009 'Other lncome 5000 . Operating Expenses:S00l ' Material & Supplies-Admin & Gen 5000 . Operating Expenses:5003 ' Materials & Supplies-Op & Maint 5000 . Operating Erpenses:5006 'Contract Servaces-Water Testing 5000 . Operating Expenses:SO07' Laboroperation & Maintenance 5000 - Operating Expenses:S008 ' Labor-Adminstrative & General 5000 . Operating Expenses:501O' Regulation Fee 5000 . Operating Expenses:501l' Contract Services-Professional 5000 . Operating Expenses:s0l3' Purchased Power-Electral/Gas 5000 . Operating Expenses:5016 'Certified Water Master 5000 - Operating Expenses:5ils ' Maintenance worft 6132'Casual Labor 6180 . lnsurance:6183' Commercial Pkg 6239 . Lacense Renewal 5240 . Misc-Voided Check 6340 .Telephone 0.00 0.m 0.m 8.776.08 335.00 0.00 0.00 60,733.61 0.00 1,418.00 0.00 28,492.O0 12,669.00 2,760.00 1,200.00 2,700.00 31 ,118.80 27,863.14 1,700.00 14,730.00 1,600.00 3,000.00 17,7&.19 74.62 299.91 937.71 150.00 2,798.00 2,376.00 93.43 16.38 4,960.1'l 3,610.00 143.& 285.00 1,294.00 30.00 0.00 277.O2 130.106342 . t tilities TOTAL 117,155.75 117,155.75 BCS.DIA.W.19-01 IPUC DR 6 Gem State Response Attachment 2 Page 5 of 6 Page I 3:25 PM 07t20t18 Accrual Basis Diamond Bar Estate Water Trial Balance As of December 31, 2017 Dec 3'1, 17 1000 .Checking 1001 . Savings 1002 .Checking-PSB 1003 .chkg.llB 't200' Accounts Receivable 1O3O .A/R /DBE 10/t0 .A/R DBEH 1500 . Utilitiy Plant in Service 1501 . Accum Depreciation 1525 . Reserve for Oepreciation 1627 . Deferred Rate Case Expense 2000 . Accounts Payable 2001 .N/P Bookkeeping 2002 ' N/P Watemaster Fee 2003 .N/P BCSW 200t1 . N/P RNTurnipseed 2005 . N/P OBE 2006 . N/P DTE 2050 .Accrued Mgmt Fee 3000' Opening Bal Equity 3002' Retained Earnings 3003 .Owners Capital 4000 . lncome:4001 ' Metered Sales - Residential 4000 . lncome:4002 . Hookup or Connection Fees 4000 . lncome:4007 'Water Master Labor 4000 . lncome:t1009 'Other lncorne 5000 . Operating Expenses:S00l ' Material & Supplies-Admin & Gen 5000 . Operating Expenses:5003 ' Materials & Supplies-Op & Maint 5000 ' Operating Expenses:5006 'Contract Services-Water Testing 5000 . Operating Expenses:5007 . Labor0peration & Maintenance 5000 . Operating Expenses:5008 'Labor-Adminstrative & General 5000 . Operating Expenses:s0l0' Regulation Fee 5000 . Operating Expenses:s01 1' Contract Services-Professional 5000 . Operating Expenses:5013' Purchased Power-Electral/Gas 5000 . Operating Expenses:5016 'Certified Water Master 5000 - Operating Expenses:s1i5 ' Maantenance work 6110 . Automobile Expense:6112' Fuel 5180 . lnsurance:6182 'Boiler Pkg 6180 . lnsurance:6183' Cormnercial Pkg 6240 ' Misc-Voided Check 6270 . Protessional Fees 6275 .Legal Fees 6300 . Repairs:6304'Office Equip R/M 6330 ' Taxes:6333 ' KC ProPerty Tax 6340 .Telephone 6342 . Utilaties rOTAL BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 2 Page 6 of 6 Debit 0.00 0.00 0.00 10.212.19 335.00 0.00 0.00 60,733.61 0.00 1 ,4'r8.00 0.00 35,304.09 Credit 4,609.86 1,200.00 2,700.00 31,118 80 27,863.14 1,700.00 14,730.00 12,669.00 1,600.00 3,000.00 41 ,870.76 670.00 335.00 1,833.00 392.51 1,700.16 350.00 1,387.00 4,752.04 289.44 35.80 10,654.59 8,664.00 1,614.02 155.09 544.00 1,350.00 0.00 3,100.00 1,629.07 168.00 499.6 555 86 55.67 1,05,899.56 145,899.56 Page 1 Diamond Bar Estates Water Co PO Box 1870 Hayden lD 83835 208€65-9200 Rate Schedule lnformation Your water usage is determined by the reading on the meter and/or meters. These readings are taken the first week of each month (April through November) and the consumption figures are measured in gallons used. Diamond Bar Estates Water Co bills each customer every month based on the following rate schedule. Exception to the winter months which is billed at the base rate of $41.00 each month and then the meter and/or meters are read April 1 of the following spring and prorate the billing according to the number of months since last reading. 0 - 5500 gallons $41.00 Over 5500 gallons $1.16 per thousand additional gallons For example: During the month your total usage was 52,100 gallons. Your bill will be calculated as follows: 0 ..5500 gallons $41.00 44,600 gallons divided by 1000 x 1.16 = 51.74 TotalDue $92.74 During the months of December through March, meters are not read. You will be charged the baserateof$41.00permonth. lnApril ofeachyearyourmeterwill bereadandusagewill be prorated according to the number months since last reading. lf you have further questions on your billing, we will be happy to discuss this process step by step. Reconnection Fee = $15.00 after business hours = $30.00 NSF chg = $20.00 Diamond Bar Estates Water Co is owned and operated by Robert N Tumipseed. Diamond Bar Estates Water Co is regulated by the ldaho Public Utitities Commission" BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 3 Page 1 of 16 2t14PM 05t21t18 Accrual Basis Diamond Bar Estate Water Balance Sheet As of December 31, 2015 Dec 31, 15 ASSETS Current Assets Checking/Savings 1003 .ChkgllB Total Checking/$avings 4.326.99 Other Current Arsets 1500 . Utilitiy Plant in Service 1501 . Accum Depreciation 1527 . Deferred Rate Case Expense Total Other Current Assets 4,326.99 60,733.61 -12,659.00 1 ,418.00 49.4a2.61 53,8O9.60Total Current Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2000 ' Accounts Payable 2001 .N/P Bookkeeping 2002 . N/P Watermaster Fee 2003'N/P BCSW Total Accounts Payable Other Current Liabilities 2004' NiP RNTurnipseed 2OO5 .NiP DBE 2006 .NiP DTE Total Other Current Liabalities Total Current Liabilities Total Liabilities Equity 3000' Opening Bal Equity 3002 . Retained Earnings 3003 . Owners Capital Net lncorrn Total Equity TOTAL LIABILITIES & EOUITY s3,809.60 4.657.64 1,200.00 2,700.00 29,951 .80 38,509.44 25,863.14 1,700.00 13,730.00 41,293.14 79,AO2.5A 79,802.58 1,600.00 -11.744a 3,000.00 -18,848.69 -2s,992.98 53,809.60 BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 3 Page 2 of '16 Page 1 2:04 PM 05t21t18 Accrual Basis Diamond Bar Estate Water Profit & Loss January through December 2015 lncome 4000 . lncome 4001 . Metered Sales - Residential 4002 . Hookup or Connection Fees 4009 .Other lncome Total 4000 . lncome Total lncome Cost of Goods Sold 5000' Operating Expenses 5001 . Material & Supplies-Admin & Gen 5003 . Materials & Supplies-Op & Maint 5006 ' Contract Services-Water Testing 5007. Labor-Operation & Maintenance 5008' Labor-Adminstrative & General 5010 . Regulation Fee 501 1 . Contract Services-Professional 50 13 . Purchased Power-Electral/Gas 5014 . Contracl Services-Other 5016 .Certified Water Master 5115 ' Maintenance work Total 5000 'Operating Expenses Total COGS Gross Profit Expense 6120 . Bank Service Charges 6132 . Casual Labor 6180 . lnsurance 6182 . Boiler Pkg 6't83 . Commercial Pkg Total 6180'lnsurance 6240 . Misc-Voided Check 6270 . Professional Fees 5271 'Accounting Fees 6330 .Taxes 6333 .KC Property Tax Total 6330'Taxes 6340 .Telephone Total Expense Net lncorne Jan - Oec 15 32,529.01 1.5m.00 12.512.45 46.541.6 6.541 6 330.64 882.83 340,00 I,M1 .00 5,700.00 280.34 3,048.72 10,863.71 2,118.90 6,900.00 28.637.65 ffi,743.79 60,743.79 -14.202.33 10 00 78.00 459.25 1,498 00 1,557.25 0.o0 1,200.00 345.00 381 .40 381 .40 674.71 4,646.36 -18,848.59 BCS-DIA-W-I9-01 IPUC DR 6 Gem State Response Attachment 3 Page 3 of 16 Page 1 2i14PM 05r21t18 Accrual Basis Diamond Bar Estate Water Balance Sheet As of December 31,2015 Dec 3'1. 16 ASSETS Current Assets Checking/Savings 1003 .Chkg-llB Total Ghecking/Savings Other Current Assets 1500 ' Utilitiy Plant in Service 1501' Accum Depreciation 1527 . Deferred Rate Case Expense Total Other Current Assets 7.327.4O 7,327.80 60.733.61 -12,669.00 1,418.00 Total Current Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2000 - Accounts Payable 2001 .N/P Bookkeeping 2002 , N/P Watermaster Fee 2003 . N/P BCSW Total Accounts Payable other Current Liabilities 2004 . NIP RNTurnipseed 2(tO5' N/P DBE 2006 .N/P DTE Total Other Current Liabilities Total Current Liabilities Total Liabilities Equity 3000 'Opening Bal Equity 3002 . Retained Earnings 3003 . Owners Capital Net lncome Total Equity TOTAL LIABILITIES & EQUITY 49,48.2.61 56,810.4'l 56,810.41 6,369.56 1,200.00 2,700.oo 31 ,451.80 41 .721 .36 27,863.14 1,700.00 16,230,00 45:7-S !1 47,514.50 87,5'14.50 1,600 00 -30,s92.98 3,000.00 -4,711.11 -30,704,09 56,810.41 BCS-DIA.W.I9-01 IPUC DR 6 Gem State Response Attachment 3 Page 4 of 16 Page 1 2:06 PM 05t21t18 Accrual Basis Diamond Bar Estate Water Profit & Loss January through December 2016 Jan - Dec 16 lncome 4000 - lncome 4001 . Metered Sales - Residential 4002 . Hookup or Connection Fees 4007 . Water Master Labor 4009 . Other lncorne Total 4000 . lncome Tolal lncome Cost of Goods Sold 5000, Operating Expenses 5001 . Material & Supplies-Admin & Gen 5003 . Materials & Suppliesop & Maint 5006 ' Contract Services-Water Testing 5007 . Labor-Operation & Maintenance 5008 . Labor-Adminstrative & General 5010 . Regulation Fee 501'l . Contract Services-Professional 5013' Purchased Power-Electral/Gas 5016 ' Certified Water Master 5115'Maintenancework Total 5000 .Operating Expenses Total COGS Gross Profit Expense 6180 . lnsurance 6182 . Boiler Pkg 6183 . Gommercial Pkg Total 6180 . lnsurance 6239 ' License Renewal 6240 . Misc-Voided Check 6270 . Professional Fees 6275 'Legal Fees 6300 - Repairs 6301 .Building Repairs Total 6300 ' Repairs 6330 . Taxes 6333 . KC Property Tax Total 6330 ' Taxes 6340 .Telephone 6342-Utilities 32,299.84 -210.00 620.00 10.00 __32,71984 32.719.84 641.97 1,308.11 915.00 2,082.00 5,463.00 302.36 38.64 9,106.00 7,341.O0 1,660.00 28,858.08 28,858.08 3,E61 .76 519.50 1,414.4O 500.00 1.933.50 30.oo 0.00 1.000.00 3,000.00 500.00 421 .81 421 .81 703.10 984.46 Total Expense Net lncome E,572.87 4,7',|1.11 BCS-DIA-W-I9-01 IPUC DR 6 Gem State Response Attachment 3 Page 5 of '16 Page 1 2:12PM ost21t18 Accrual Basis Diamond Bar Estate Water Balance Sheet As of December 31, 20{7 Dec 31. 17 ASSETS Current Assets Checking/Savings 1003'chkg-llB Total Checking/Savings ro2l2_:! 10,212.19 335.00 Accounts Receivable 1200 . Accounts Receivable Total Accounts Receivable Other Current Assets 1600 . Utilitiy Plant in Service 1501 ' Accum Depreciation 1527 ' Deferred Rate Case Expense Total Other Current Assets 335.00 60,733.61 -12,669.00 1.418.00 Total Current Assets TOTAL ASSETS LIABILITIES & EOUITY Liabilities Current Liabilities Accounts Payable 2000 'Accounts Payable 2001 .NlP Bookkeeping 2002 . N/P Watermaster Fee 2003 . N/P BCSW Total Accounts Payable Other Current Liabilities 2004 . N/P RNTurnipseed 2OO5 . N/P DBE 2006 . N/P DTE Total Other Current Liabilities Total Current Liabilities Total Liabilities Equity 3000 .Opening Bal Equity 3002 . Retained Earnings 3003 . Owners Capital Net lncome Total Equity TOTAL LIABILITIES & EQUITY 4e,48291 60,029.80 60,029.80 4.609,86 1,200.00 2,700.oo 31 ,1 18.80 39,628 66 27,863.14 1,700.oo 14,730.00 44,293.14 83.921 .80 83,921 .80 1,600.00 -35,3M.09 3,O00.00 6,812.09 -23,892.OO 60,029.80 BCS-DIA-W-19.01 IPUC DR 6 Gem State Response Attachment 3 Page 6 of 16 Page 1 1:59 PM 05t21t18 Accrual Basis Diamond Bar Estate Water Profit & Loss January through December 20{7 lncome 11000'lncome 11001 . Metered Sales - Residential 4()02 . Hookup or Connection Fees 4007 - Wat€r Master Labor 4009'Other lncorne Total 4000 . lncome Total Income Cost of Goods Sold 5000 . Operating Erpenses 5001 . Material & Supplies-Admin & Gen 5003 . Materials & Supplies0p & Maint 5006 . Contract Services.Water Testing 5007' Labor€peration & Maintenance 5008 - Labor-Adminslrative & General 5010' Regulation Fee 5011 . Contract Services-Professional 50't3' Purchased Power-Electral/Gas 5016 ' Certified Water Master 5115 . Maintenance work Total 5000 .Operating Expenses Total COGS cross Prolit Expense 6110 . Automobile Expense 6112.Fuel Total 6't10 .Automobile Expense 6180 . lnsurance 6182 ' Boiler Pkg 6'183 'Comrnercial Pkg Total 6180 .lnsurance 6240 . Misc-Voided Check 6270' Professional Fees 6276 .Legal Fees 6300 .Repairs 63M.office Eguip R/M Total 6300 'Repairs 6330 .Taxes 6333 . KC Property Tax Total 6330 . Taxes Jan - Dec 17 41 ,870.76 670.00 335.00 '! ,833.00 44.70876 44,708.76 392.51 1,700.16 350.00 1,387.00 4,752.OO 289.44 35 80 10,654.59 8,664.00 1,614.02 29.839.52 29.839.52 14,869.24 155.09 544.00 1,350.00 155 09 168 00 499.$ 555.86 55.67 1.894.00 0.00 3,100.00 1.629.O7 168.00 499.46 6340 6342 Telephone Utilities Total Expense 8,057.15 Net lncome 6,812.09 BCS-DIA-W-I9-01 IPUC DR 6 Gem State Response Attachment 3 Page 7 of '16 Page 1 Bar Circle S Water Co PO Box 1870 Hayden lD 83835 208€65-9200 Rate Schedule lnformation: Your water usage is determined by the reading on the meter and/or meters. These readings are taken the first week of each month (April through November) and the consumption figures are measured in gallons used. Bar Circle S Water Co bills each customer every month based on the following rate schedule. Exception to the winter months which is billed at the base rate of $27.43 each month and then the meter and/or meters are read April 1 of the following spring and prorate the billing according to the number of months since last reading. 0 -- 7500 gallons $27.43 over 7500 gallons $ 1.74 per thousand additional gallons For example: During the month your total usage was 52,100 gallons. Your bill will be calculated as follows: 0 - 7500 gallons $27.43 44,600 gallons divided by 1000 x 1.74 = 77.60 TotalDue $105.03 During the months of December through March, meters are not read. You will be charged the base rate of $27.43 per month. ln April of each year your meter will be read and usage will be prorated according to the number months since last reading. lf you have further questions on your billing, we will be happy to discuss this process step by step. Reconnection Fee = $20.00 After business hours = $40.00 NSF chg = $20.00 Bar Circle S Water Co is owned and operated by Robert N Turnipseed. Bar Circle S Water Co is regulated by the ldaho Public Utilities Commission. Double T Estates LLC water hook up fee $2500 at closing of purchased lot. BCS-DIA-W-19-0.1 IPUC DR 6 Gem State Response Attachment 3 Page 8 of 16 't:49 PM 05t21t18 Accrual Basis Bar Circle S Water Co Balance Sheet As of December 31, 2015 Dec 31. 15 ASSETS Current Assets checking/Savings 1004 . Checking-MWB 1005-Svgs-MWB 1006 ' Checking-C1st ,007 .C1st-MM Total Checking/Savings Accounts Receivable 1200 - Accounts Receivable 1201 .A/R OBEW Total Accounts Receivable Total Current Assels Fixed Assets 1500 . Equapm€nt 1505 . Purchase Garwood Bus 1508 . waterline - 370' Loop 1509 . New Constr-Waterline 1510 . WelUPump/Reservoir 1515 ' Land-Reservoir 1516 . lmprovement - Well Site 1520 . Steel Building 1522 . 60hp Pump 1525 ' Reserve for Depreciation Total Fixed Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current L,abilaties Accounts Payable 2000 'Accounts PaYable Total Accounts Payable Other Current Liabilities 2005 'Accrued State lnc Tax Total Other Current Liabilities Total Current Liabilities Total Liabilities Equity 3001 ' Capital Stock 3002 . Retained Earnings 3003 ' Paid in Capital Net lncome Total Equity TOTAL LIABILITIES & EQUITY 626.90 52.569.53 53,824.61 15,140.55 122,161 .59 4,400.00 30.7s1.9! 35,151 .80 157.313 39 2s,4A4.76 50,000.00 14.341.53 111.530.75 67,029.s5 2,250.00 41 ,ffi.716,7U.n 33,996.68 -151,026.OO 201 .67527 358,988.66 1,563.05 1,563.05 30.oo 30.00 1,593.05 1,593 05 100.00 97.842.83'186,ffi.65 72,804.13 357,395.61 358,988.66 BCS.DIA-W-19.01 IPUC DR 6 Gem State Response Attachment 3 Page 9 of 16 Page 1 't:51 PM 05n1t$ Accrual Basis Bar Circle S Water Co Profit & Loss January through December 2015 Ordinary lncome/Expense lncome 4000'lncome 400, . Metered Sales{esidential 4002 . Metered Salesconunercial ,O05 .Hook Up Fees t1008 ' Other lncorne Total 4000 ' lncome Total lncome Cost of Goods Sold 5000 . Operating Expenses 5001 . Labor-Admin/General 5002 . Labor4peration/Maint 5006 .Water Testing 5007 - Meter Reading 5008 . Regulation Fee 5009 . Mausup-oper&Maint 5013 . Electric/Gas 5015' Locate Service 5018 . Maintenance Work 5019 - Cert Water Master 5022 - MaUSup -Admin/General Total 5000 'Operating Expenses Total COGS Gross Profit Expense 6110 . Automobile Expense 6112'Fuel 6114 . Repair/Maint Total 6110 .Automobile Expense 6125 . Bonus/Gifr 6135 .Casual Labor 6160 . Dues and Subscriptions 6180 . lnsurance 6230 . Licenses and Permits 6240 ' Misc-Voided Check 6247 . office Repairs/Supplies 6270' Professional Fees 6271 'Accounting Fees 6273 . Engineering Fees Total 6270 ' Professional Fees 6330 'Taxes 6333 . KC Property Tax Total 6330 . Taxes 6340'Telephone 6345 .Utilities Total Expense Net Ordinary lncorne Other lncomelExpense Other lncome 7010 . lnterest lncome Jan - Dec 15 146.058.09 6.71A.28 18,000.00 619.60 __ - _ 171,395:,9f 171 ,395.97 12,000.00 4,635.05 300.00 3,100.00 1,037.54 8,833.77 21,193.63 543.12 3,974 56 18.000.00 2,4F.5.02 76,102.69 76,102.69 95,293.28 977 76 2192.4O 470.00 7.242.50 3,170,56 61.99 44425 715.00 3,925.75 30.00 0.00 526.27 7,712.fi 3,083.5E 1,951 .28 916.74 3,083.58 22,537.92 72,755.36 48.77 4.77 BCS-DIA.W-,I9-01 IPUC DR 6 Gem State Response Attachment 3 Page 10 of 16 Total Other lncome Page 1 1:5'l PM 06t21t18 Accrual Basis Bar Circle S Water Co Profit & Loss January through December 2015 Jan - Dec 15 Net Other lncome Net lncome 48.77 72.804.13 BCS-DIA.W-19-01 IPUC DR 6 Gem State Response Attachment 3 Page 11 of 16 Page 2 1:50 PM aEl21t18 Accrual Basis Bar Circle S Water Co Balance Sheet As of December 31,2015 Dec 31. 16 ASSETS Current Assets Checking/Savings 1004 . Checking-MWB 1005.Svgs-MWB 1006 'Checking-Clst 1007'Clst-MM Total Checking/Savings Accounts Receivable '1200 . Accounts Receivable 1201 .A/R OBEW Total Accounts Receivable Total Current Assets Fixed Assets 't500.Equipment 1505 . Purchase Garwood Bus 1508 . waterline - 370' Loop 1509 . New Constr-Waterline 1510 . Well/Pump/Reservoir't515 'Land-Reservoir 1516 . lmprovement - Well Site 1520 . Steel Building 1522 . 60hp Pump 1525 ' Reserve for Depreciation 1526 . Well #3 New Construction Total Fixed Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2000 . Accounts PaYable Total Accounts PaYable Other Cunent Liabilities 2005'Accrued State lnc Tax Total Other Current Liabilities Total Current Liabilities Total Liabilities Equity 3001 .Capital Stock 3002 ' Retained Earnings 3003 ' Paid in CaPital Net lncome Total Equity TOTAL LIABILITIES & EQUITY 2.14D.90 71m39 17,474.89 19.146.12 45.862 30 3.132.U 32,251 80 35,384.14 81 .246.44 27,661 42 50,0@.00 14,341.53 111.530.75 67.029.55 2,250.00 41,366.71 6.781.29 33,996.68 -151 ,026.00 121,521 .14 325,453.07 406,699.51 4.599.42 4.599.42 30.00 30.00 4,629.42 4,629.42 100.00 170,646.96 177,64€.65 53.674.44 402,070.09 406,699.51 BCS.DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 3 Page 12 of 16 Page 1 1:41 PM 05n1t18 Accrual Basis Bar Circle S Water Co Profit & Loss January through December 2016 Ordinary lncorne/Expense lncome 4000 . lncome rO01 . Metered Sales-Residential 4002 . Metered Sales-Commercial /1005 . tlook Up Fees 4008 . olher lncorne Total 4000 ' lncome Total lncome cost of Goods Sold 5000 . Operating Expenses 5001 . Labor-Admin/General 5002 . Labor€peration/Maint 5006 .Water Testing 5007 ' Meter Reading 5008 .Regulation Fee 5009' Mausup4per&Maint 5013 - Electric/Gas 5015 . Locate Service 5018 . Maintenance Work 5019 ' Cert Water Master 5022 . MaUSup - Admin/General Total 5000 . Operating Expenses Totat COGS Gross Profit Expense 6110' Autornobile Expense 6112'Fuel 6'114 ' Repair/Maint Total 6110 'Automobile Expense 6120 . Bank Service Gharges 6135 . Gasual Labor 6160 . Dues and Subscriptions 6165'Education 6171 ' Filing Fee 3rd Water Right 6180' lnsurance 6230 . Licenses and Permits 6240 . Misc-Voided Check 6247 . Olfice RepairslsuPplies 6250 . Postage and Delivery 6260 . Printing and Reproduction 6270 - Professional Fees 6273 ' Engineering Fees Total 6270' Professional Fees 6330 .Taxes 6333 . KC ProPerty Tax Total 6330'Taxes 6340 .Telephone 63,[5'Utilities 6350 .Travel & Ent 6360 ' Mtg Meals Total 6350 . Travel & Ent Total Expense Jan - Oec 16 131.44.82 2.792.64 9,000.00 281 .76 143,699.22 143,699.n 11,000.00 9.272.19 1,260.00 2,376.W 1,056.71 3,974.27 22.356.92 264.32 2,U53.74 '16,500.00 3,343.79 73,457.94 73,457.94 70,241 .28 1,A6478 1,780.81 2,845.59 0.10 455.00 8s0.00 '100.oo sEO.00 4,"t 16.50 30,00 0.00 617.21 -313.33 205.13 1.006.00 3,398.91 3&.20 1,006.00 3.398.91 1 ,777.26 586.66 340.20 16,595.23 BCS.DIA-W-,I9-01 IPUC DR 6 Gem State Response Attachment 3 Page 13 of 16 Net Ordinary lncome 53,646.05 Page 1 1:41 PM 05n1t$ Accrual Basis Bar Circle S Water Co Profit & Loss January through December 2016 Other lncome/Expense Other lncome 7010 . lnterest lncome Total Other lncome Net Other lncome Net lncome Jan - Oec 16 28.43 28.43 28 43 53,674.48 BCS-DIA-W.19-01 IPUC DR 6 Gem State Response Attachment 3 Page 14 of 16 Page2 12:04 PM 0Et21t18 Accrual Basis Bar Circle S Water Co Balance Sheet As of December 31,2017 Dec 31. 17 ASSETS Current Assets Checkinq/Savings 100'l .Checking-MWB 1005.Svgs-MWB 1006 .Checking€1st 1{Xl7.Clst-MM Total Checking/Savings Accounts Receivable 1200' Accounts Receivable 1201 .A/R DBEW Total Accounts Receivable Total Current Assets Fixed Assets 1500 . Equipment 1505 . Purchase Garwood Bus 1508 . waterline - 370' Loop '1509 ' New Constr-Waterline 1510 . Well/Pump/Reservoir '1515 . Land-Reservoir '15'16. lmprovement -Well Site 1520 . Steel Building 1522 . 60hp Pump 1525 . Reserve for Depreciation 1526 . Well #3 New Construclion Total Fixed Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2000 . Accounts Payable Total Accounts Payable Other Current Liabilities 2005 . Accrued State lnc Tax Total Other Currenl Liabilities Total Current Liabilities Total Liabilities Equity 3001 .Capital Stock 3002' Retained Earnings 3003 . Paid in capital Net lncome Total Equity TOTAL LIABILITIES & EQUITY 3.178.92 6,614.06 29,6s7.62 12,905 66 52,356.26 3.139.06 35,018.80 38,157 86 *),514.12 27,661 .42 50.000.00 14,341.53 111.530.75 67,029.55 2,250.00 46,080.'t 1 6,741.29 33,9S6.68 -'151 .026.00 142.542.57 351,187.S M1,702.02 7.332.36 7,332.36 30.00 30.00 7,362.36 7.362.36 100 00 724,321.44 162,698.65 47,219.57 434,339.66 441,702.02 BCS-DIA.W-19-01 IPUC DR 6 Gem State Response Attachment 3 Page 15 of 16 Page I 11:57 AM 06t2il18 Accrual Basis Bar Circle S Water Co Profit & Loss January through December 2017 Jan - Dec 17 Ordinary lncome/Expense lncome 4000 'lncome 4001 ' Metered Sales-Residential tl{102 - Metered Sales-Cornrnercial ,O05 . Hook Up Fees Total 4000' lncome Total lncome Cost of Goods Sold 5000 . Operating Expenses 5001 . Labor-Adminiceneral 5002 . Labor-Operation/Maint 5006 . water Testing 5007- Meter Reading 5008 . Regulation Fee 5009 . Mausup-Oper&Maint 5013 .Electric/Gas 5015 . Locate Service 5018 ' Maintenance Work 5019 . Cert Water Master 5022 . MaUSup -Admin/General Total 6000' Operatang Expenses Total COGS Gross Profit Expense 6110 . Automobile Expense 6112. Fuel Total 6110 . Automobile Expense 6135 - Casual Labor 6160 . Dues and Subscriptions 6180 .lnsurance 6230 . Licenses and Permits 62t+0 . Misc-voided Check 6247 . Office Repairs/Supplies 6260 - Printing and Reproduction 6290 .Rent 6330 . Taxes 6333 ' KC Property Tax Total 6330 .Taxes 63/t0 . Telephone 6345 .Utilities Total Expense Net Ordinary lncome Other lncome/ExPense Other lncome 7010'lnterest lncorne Total Other lncome Net Other lncome 147.682.65 3.214.86 28,250.00 179.147 51 179.147.51 12,000.00 45,681 .80 350 00 2,44€.OO 'l ,061.92 2.9M.97 25,214.4 209 43 980.45 18,000.00 1,736.59 110.627.64 110,627.64 1 .124 17 68,519.87 1,124.17 600.00 850.00 4,185.00 60.00 0.00 1,174.34 537.97 6,500.00 4,036.36 4.036 38 1.809.20 446.45 21 ,323.51 47,196.36 23.21 23.21 1? a1 BCS-DIA-W-19-01 IPUC DR 6 Gem State Response Attachment 3 Page '16 of 16 Net lncome 47.219.57 Page 1 Gem StqtewarEt" BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Eric Nelsen Telephone: (503) 2264211 ext.2476 Email: eric.nelsen@nwnatural.com Witness: Justin Palfreyman Request No.: BCS-D|A-W-19-01 IPUC DR 7 lf the Commission approves the sale, does the Company intend to notify its customers of the purchase of the water system through the use of a billing insert or separate mailing? lf a document has already been drafted, please provide a copy and explain how it will be delivered to customers. Response: lf the Commission approves the sale of Diamond Bar and Bar Circle, Gem State Water intends to notify its customers of the purchase of the water system by publishing a notice to customers in the local newspaper. Please see paragraph 17 of the Application and Attachment 4 to the Application. BGS.DIA-W-19.01 IPUC DR 7 Gem State Response Page I of 1 ? Gem Stote BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 2264211 ext. a80a (Whitley) Email: nicholas.whitley@nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Justin Palfreyman Request No.: BCS-DIA-W-19-01 IPUC DR 8 8. For each Company, Diamond Bar and Bar Circle "S", please provide the following: a. When are meters currently read? b. How often are the customers billed? c. Does the Company plan on maintaining the current schedule for meter reading and billing? lf not, please explain. Response: 8. For both Diamond Bar and Bar Circle "S" a. Meters currently are read at the end of each month (except during winter months). b. Customers currently are billed at the beginning of each month. ln winter months when meters cannot be read, customers are billed the minimum base rate. Actual usage fees, when determined, are spread evenly over the remaining months. c. Yes, Gem State Water currently plans on maintaining the current schedule for meter reading and billing. BCS-D|A-W-19-01 IPUC DR I Gem State Response Page I of I & Gem Stote BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 226-4211 ext.4804 (Whitley) Email: nicholas.whitley@nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Justin Palfreyman Request No.: BCS-D!A-W-19-01 IPUC DR I 9. Please provide Company contact information including business hours and 24 hour emergency contact, incl ud i n g post-acq u isition contact information. Response: Office: 2953 N Government Way, Coeur d'Alene lD 83815 Hours: 9am-Spm Phone: 208.665.9200 Emergency: 208.661 .1 560 Contact Post-Close: Robert C. Turnipseed BCS-D!A-W-i9-01 IPUC DR 9 Gem State Response Page I of I @ {f ** roturor Rates & Regulatory Affairs BCS-W-19-01 DrA-W-19-01 Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Nicholas Whitley Telephone: (503) 2264211 ext. 4804 Email: Nicholas.whitley@nwnatural.com Witness: Justin Palfreyman Request No.: BCS-D|A-W-19-01 IPUC DR 10 10. Please provide a copy of the proposed billing statements and collections documentation to be used. Response: Attached are copies of the current versions of the Diamond Bar and Bar Circle "S" billing statements. Gem State Water is not aware of collections documentation used by Diamond Bar and Bar Circle "S." Gem State Water intends to use the same type of statements upon closing of the transaction, and will develop collections documentation as necessary. BCS-D!A-W-19-01 IPUC DR 10 Gem State Response Page 1 of 1 *,sL -rr)o E o(oooqqqq -!FFtl-t+$I oo c; COo? $tll:!q o .9o c .!2e+, -(E+,ol- o ED(Eo3 tr,?-oLLIJ C) o -cq-oIF (0ol $ttoa oI)o ooE(E -.Um I(E*.or<\fr .Dt-C\<r)@ o (D -o 3I <o ooc2 s@o:lo- <\l(q |r)e lt(oI xoooOo> (Do)E c, @= PA:l{) @-io- ,:(oL CEer3,ba9E =th0-- ==OEE?ooEoo)l.Oso&o,:, I o LrJ(E-(r, =a.H*lr)UJ a,o)$o: (!-o(t =o Ec(! c oEo E E =.E _9.E c(D(D]o-o(D C(D (DEE (D ! LoEo oo-o E o> d,.= o-t/2 (D.C ;(o (D .9. ooE o o = (o o> 9, .E CD()(f ro^ lo T= o Elll -'Ee EEc0 0)x5 = x Hi E EE P; F *P'g; EEEf$EE lEiEgEtfig EEEEEEgEF e-o '=(Jooo -.L ]-zo =-!oquiH ;o is * =(EIJOo?Eo)-o- =6 Pm-=6!IbII -aEF= o uJ =o C,l- oo(\Io)Iro(o(o oC) oo(oo() I(\ Ir 0(oro I (9(o @o6l+ oztU(,ulJl =UJ l*oco -g(L orO-rua-*E E E:odEo,EEEE_o)=II:E< ch u) >6a. (t o (hom O)6 ltt q) .9o E o)?- =a-m o ,9 Loa Lo+,(U = ctC) (1)+,(5 =(n o)(5lr)j,fHE RE6m boOoEXCo oo)F crlE.Eoeo o_t o(, aoI o Jo ofJF-g (E m:(E+,oF oooe o(, o ? ;e+,o Jo fi) t\ co ct)acaal:.-NNN@C{$t I ooao+r? Jotr- <a.qt\(\l@ U' -e|<)o, <*il\ail-f\ xooo >\-o o)E' Eooo<.t$ It 3T,C,oGED()ora)t\o .E al,ogqoXo= -<3- ar"3ur') iri oo-JF<rEfx(Jr_rJ t- q. Ls(Eo) <3oo_ {t)a- =f\ @ lt q, o€c(E otf,t\ a.t*q (\Iq ll art o cto,aoroF-o ago -(E ct)oEf,r-Jbx tE :-ao!,rFO TE .gE HBfi,E?,or-E b o 3u..gE gE gEHE gfip E;?P6 3E E;EsgEF co+. CL l-oooo o)rosl sf t-o.F =at-o.Fr G = o cl)(Eo3+,sboLl- Jo o C')to_ (o\f o -ONruAe*E E 6:c-13E.EdEE-orEI:E< a@rE =3Fao co (l)() oo(oOlr) Ic\lI\r\ IS :[t oC)'6 g,s- =o o .9 eoa Lo{Jrs = C) IJJlro F .arftJ)r uJ -Il- ul =,o Ooc>o)Eo)(0-8R(\l \+t-_LrA-4)L)z.UsE(UuJ(f-zLU Y,L:=:l! :=ocoCo L o()Esg =E?,EOE E6TJ MEtoeco o-I Gem Stote W TEN" BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Requeqt Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Nicholas Whitley Telephone: (503) 226-4211 ext. 4804 Email: Nicholas.whitley@nwnatural.com Witness: Justin Palfreyman Request No.: BCS-DIA-W-19-01 IPUC DR 11 11. Will Gem State Water continue to bill all customers using the same billing format and billing system currently used by Bar Circle "S" and Diamond Bar? Please explain Response: Yes, Gem State Water currently plans to continue to bill all customers using the same billing format and billing system currently used by Bar Circle "S" and Diamond Bar. Over time, however, to the extent Gem State Water's customers could benefit from a change to the billing format and/or billing system, Gem State Water would examine any such opportunity. BCS-D|A-W-19-01 IPUC DR 11 Gem State Response Page I of 1 ? Gem Stote BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 226-4211 ext.4804 (Whitley) Email: nicholas.whitlev@nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Justin Palfreyman Request No.r BCS-D|A-W-19-01 IPUC DR 12 12. For Diamond Bar Water: a. Please provide an up-to-date system map showing the location of major equipment including wells, mains, storage tanks, and water treatment equipment. Clearly identify any easements and equipment that is not Company owned (e.9. backup wells). b. Please provide a copy of the agreement for any easements or any equipment used by the Company that is not Company owned. c. For the ldaho Division of Environmental Quality Licensed System Operator who will be in responsible charge of the system, please provide the following information: i. Name. ii. License Number and Class. iii. Business Address. Response: 12. ease see attached document, "DBEW Scanned Maps To Gem State 2019.pdf." ease see attached document, "Diamond Bar Easement doc.jpg." i. Robert C. Turnipseed ii. Very Small Water System license (DWDVSWS-12219) iii. 2953 N Government Way, Coeur d'Alene, ID 83815 BCS-D!A-W-19-01 |PUC DR 12 Gem State Response Page 1 of I & a. Pl b. Pt c. cr \at ICL: RA!NI_"{1',*jl-_!ta DIAMOA'D BAR ESTATES r'r' ;i:i: !..;:' '.1 I UO I ,ix, iI i rc \(,il; ..:,, - iil.l " -';-,.. I';l--ipj LI :' @ @ BLBCK I,i ri;r "*i il ,/, il @\x3 urscHt a assE. Bt- 0cr. 1 ft ;Ii o $I a rd*xr BCS-DIA-W-19-01 IPUC DR 12 Gem State ResPonse Attachment 1 Page 1 ofS x r\t\ li-ri ;i ii i; : :1 ;' :.it- i,ii: ..tr. wa*lt*t"\ I. \ .t t; rtt:ilr t a.\1): rt EI EIitit ii \ 14: .rsF'\ .,i - s rimilD i r o\ :-.... " I i'nlsr i iii_o 1 il-s , r-. BCS-DIA-W-19-01 IPUC DR 12 Gem State Response Attachment 1 Page 2 of 5 tll..ol h t 1 I l I I I..)- -' l x I 6,*'.ry \,d'/ , lrl gt lrt ,.:: F 9., :l.l F F :.o 1r:t3g z>3c1 E l:l == 1 ) i :1 z J dt )'Zata dt$t$"l T l. BCS-DIA-W-19-01 IPUC DR 12 Gem State Response Attachment 1 page 3 of 5 F Gffi l*. *s Photograph 1: primarY well . rvt\r6r (rPt !tL uuLulllglll / BCS-DIA.W-19-01 IPUC DR 12 Gem State ResPonse Attachment 1 Page 4 of 5 l. I *.rl* t*i v", ffi rl - I \ \r \#' \ I l} *d '! / E a \T t rY-l' t r" ,i rya Irt r3{\ h*){,,,. I .v LI t8 -a Photograph 13: boo5tet pump pressure switches .r! vvLur.rctrlorrvrr I vt u,olllvtlv udl L>tott) Photograph 14: hvdropneumatic tankq and booster oumDs BCS-DIA-W-19-01 IPUC DR 12 Gem State ResPonse Aftachment 1 Page 5 of 5 L ) ---*-^:lt, *I. _"ftr F 't ^ ..4f.?aqaqt'rJ / -.4 .t t1 C{ -ONrEEE!o BE orEEEE' -oi=tL:E< a@5E =EFaod] Ii aJE EA?&.(a6a <aYJ \ \g st \ jl----a I I itrt:q{\ I$IE(l EHJ J- Eii lil ;ilJiEi p 'li HiH-fr $ $-\$*r #$ #,ru T Eb ?zEF. ov rl.t t t{tat d tt ht*Hi t Eiiil n taee Ini!ll rl: FF td t t3 l I B!Eb5 r$lra'c: t { a5 F Ft n hI L aaad rr!Ht I rl 9 I It lr I Tt F hB I* a tti I$si I I \{ {i h L 1* a $i I n I Es t 5s n g Ii d Ni { g n I a Rt I A I h a 0 { Pn b !r8ri ta }Bppt* 6al* &m TI 0co E ts5o R* iI 8aIB F bp 3 B a ; 9ttit, ri ir r!rt 5" [,, 3ie;riift !iE iiE!:! EIIlEl IEE m\v E F F6a ti N q z 2 & 63 Errl a I|!r T, fl :t{ II a l ;Iil :I! ili :tir. ttf3 !il :ir fil5t: l*ii ffied lir,E:lIEr -.i!::i !t lE:iii! i:itiii ! lc Bryl 69gi IS pE !tI9 !1rl ;i r3 By firra tE n CI l.r t-:l elE TE: rri ;ilIr:rEl rlE iiE. ilEI Elq: lE:;fugi r:EE 9I BP ! tigtt; lpsliit: Eltlda aeir ;7:, cl I! gB6l i; ?t a rlts tL tNlr Hftw i ['E IEE dEr!!i EHT!laPtgr rEH Et5 x8-5. iEII E$B i!:;H[!i !EEa ddiroiadS I i I I it t.I T3: a!: Ta t BNt 5 ti so l!!i lF.k I dEit r E t II I bI I --=_ts_q :, dlItIi lEilfr i!' ! g!e ! ees :i! i*i:i iiiil d lr Ea [it!tr $ad tit: ff iE5d ra\\v rPel,l iI9r si EIgl I I irtI lr:r:r:r ; hr EIlL ln d t'Fuo2 fi L IqisEatsO al ZFozF] 9o LZduFLEJtr){Yrt22Scla -diz=2s JE Lb z>9otsuuc](,L2 <e oc, F II q h{ ?Fts F,,rhhf a( d a Ra\.q sa cE2>o tt€n E F .!8 116 tl \c(JE} ce tt r9! ttIt lrtt svllv t t-ciit.: 3 ii..a !i.o -.i E !3'ts; ! ; !iiL -::lIr:os t{,, t8 t?? tt!r {t ^ !8 Gem Stoten*rIn" BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 226-4211 ext. 80a (Whitley) Email: nicholas.whitley@nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Justin Palfreyman Request No.: BCS-DIA-W-19-01 IPUC DR 13 13. For Bar Circle "S": a. Please provide an up-to-date system map showing the location of major equipment including wells, mains, storage tanks, and water treatment equipment. Clearly identify any easements and equipment that is not Company owned (e.9. backup wells) b. Please provide a copy of the agreement for any easements or any equipment used by the Company that is not Company owned. c. For the ldaho Division of Environmental Quality Licensed System Operator who will be in responsible charge of the system, please provide the following information: i. Name. ii. License Number and Class. iii. Business Address. Response: 13 a. Please see attached documents, "Bar Circle S Well location Google Maps.pdf' and "BCSEW Scanned Maps To Gem State 2019.pdf." b. Please see attached document, "Bar Circle S Easement doc.jpg." c. i. Robert C. Turnipseed ii. Very Small Water System license (DWDVSWS-12219) iii. 2953 N Government Way, Coeur d'Alene, !D 83815 BCS-D!A-W-i9-01 IPUC DR 13 Gem State Response Page 1 of 1 & IPUC DR 13 Response Attachment 1 Page 1 of 1 Bar Circle Well Locations P House ll No. 2, Reservoir, Booster Well No. 1 and 3 a E =,-,{ =_t&f,Icplsl" r!1'Ciicle S Trail t e ; : *.T Ed Ec)o =oC' = -3*(r)oo() E a r r,a L YYIco I' N Wrarrqler Rd 1\I EqE! 48{ {=l.(9_I x't,d & -If -<l)E \gafo# ^rc '=€,r o' C')(o E5>< "t'>) o-Eo = 6 oa--)€ I a ilt Et I ,n* .% (.) {(l- I I U) o =. dalH J I r IE I t ,trN r-rE I aat,tr irile S TrailN I o <t,(u(J(,o->.-oLG'o)C, E G'o rLG'L at;o)E -6i (t' <to)C') Iil o + III .tts t.,.v.a a a I I\l ry -T7 '-- t ( D :l.t-_a -Er 1 N Wrangler Rd f r. IL BCS-DIAf, rl It- {*f,n BCS-DIA-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 1 of8 1 l'. \t-I t t, .a {, >:; a T {Piatxl *"t ,a 3r {$. 'i.-{ -{ ES1o :'i a(r!oE:5- *i; t .a ,ir' :. t.-as , t t{. i t TF Y" 7 t- i-rr' .*.t * "'l ?&!cJI{,"rt t rJ ...lF g&" - tf ?:i*.,41,;, rl '"e.'..-j d. *'+ 't*, 4- t*f.k7 ^\ 1,.,'( LeeU 1.. i1' ,! I I I j .i. & ) iro 'f0 ) BCS-DIA-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 2 of 8 I I I ( I' _ ...t- : Js RhrooD RD.F *i .. I I I I I PARCET:0- O.+60- OoA- OO t - C PROPOSTD10'wE[ ,//,/ I-t/ !/l( i- EXTSIING INslD€!1t6' r& NRE MRINT PUMP TO TVASIE SEE OEIAILS SflEN BCS-DIA-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 3 of 8 EXISNIG 6. UilE L. \ ocsmo PolBIt DINO !o' O(sNNCVNLT ACCESS c ,r, llzl ,{ ! t' i .!l;1" '' t!,, ,li ",r:*.Il"t, I ,Y u! 'fe *i ':{ + t f 1 !+ ta& + ,!:.. r5 ,;.T f ,TS '|.yi 'T + :hf+ .{4 c ..,.,. \/.1 - ,+ L )1! /',// 'r' ,// /// /,/l'/ ,/ .I *li /*\ sAR cnog s'WATB' hlc' t{ETwoPx sxErol '-s###"" I '4 @ BCS-D|A-W-19-01 IPUC DR 13 Gem State ResPonse Attachment 2 Page 4 of 8 i I I I I I I I i i 1 1 I I l= I t,t I l" ,/I l. l" It"a Il i'1f' I t!! I i:e II ! ? e! ^! \l\.)i3S :G)h,_ n\9S ?|alhlxe\e\ \.: A. 'j> aa\pr \t CrtI\ ," i BCS-D|A-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 5 of 8 I '/,/ dLi!p'ttl rq lil ${ts!: * ;,1 / it:ilIt{i *,,; t!; {it I I I I ! ) I II I rll \, iiltili -648!Lo8p R0&_ cdIj ffirs"ffi'fitrm]S!ffis ,'f / r*#H$trFi:ffT{Im,?l?_"ie-srr M{tr-,. BCS-DIA-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 6 of 8 -i-------- PREUMINARTPIATo|*NfL-IESTATES & I A REPIAT OF I.OTS 2.7 tr'}IBATTAND ESTATES AND A POENON OFTHE SE T/4 OFT}IE SE T/4 OF SECTION 33, TOWNSHIP 52 NOAAH, RA'TGB { WBST, B},f, XOOTBNAI COI'IITY, IDA}'O JANUARY,2OO3 , NORIA jlll, t tlr- ./ wtJlx,;,at att fia E YEITT BAI EEI gt-- BCS-DIA-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 7 of 8 I ffilratlilt ,/.r1' Lrr l. aa('fM ES'ATBrr('d. to a[ ImsffiH-.E.q-.qE IEGD ! @ rE!..Brl + (} ffia['teci*E=fu=:=J Itrlr-.1r -@ @ @ BIOCI( r i.; { o @ o o @ .{rl @ @ ,,, --J.-- afocxz I l@ ; @ A nt **-t: *-.{ Ir DOt4BLe rT' ES-TA 1,,,,k#,,St7UOND '^'Dl>t t tu A PORTION OIT TIII] \YiiS'I'IIAI-II 0T sECr r oN, n rowN!$llo1r.tt.{,rti,,i*Xfi B * w risr, B.rr rl __:rlr__ tI ".a,.'9;.' 5ioar.3 i it - -.t'. {-- a 6LOCK t-,,/,I ,,,|,/' I ,5; rfluuiltmloc( 2 Drocf o \t BLOCi, 2 ,+ + I BCS-D|A-W-19-01 IPUC DR 13 Gem State Response Attachment 2 Page 8 of 8 i sli fi; oloc(.2 -3{H:r ,i; \ {- -8ii5= ( -atN!R iItftxr t BLOCK I v{ I I :aErt-_ o I U tsa @ )I! ti ";l tia o t T G ( ta o cf) - OCQ-E. E EEoooo BE c,EEEE-o:it]-:6< a@ rE =34(t)o(I] i L t I\ !iri.(!l r N IIa!t s t * IXt ill $II tt Ti II i'l' r't I $r IIlr s I$ii Nt$$ \ TIi t.t t I iIt rI ii NI.$l \'Irl $l$r\t !, {:tt$!li.{ II it i .$ rlttlI tiI It \ I !t I I I!..ili I I II it {'l F\I t $\ s $ t r*6\-{s/ N N itv *$$$ $\ $\ SNlb I dt'o Io !I ii:Irl $$ t t t It & *o.7a tatx.4<rs rrr u ,.Y.-- St'L.q Gayty.ar'- a$c .,ua 6 ry.,J, iil $lli $ii$Nt rt ttt II\ItI{ I I i rlta t\\ $\r s$-c -Q- $$ l{r\cv Nt :'\ s x Iildffi illii,ilii ###fr EtrL)izI.<iriFt *' Ior:.tlqF rq ll FJN()rl EI<;i t rtfi,i:FTt !a, riI o a o L e t ! Gem Stote BCS-W-1 9-01 and DIA-W-1 9-01 Bar Circle "S" and Diamond Bar Acquisition Data Request Response Request No.: BCS-DIA-W-19-01 IPUC DR 14 14. Please provide a schedule showing the job title and function of each current employee of Diamond Bar and Bar Circle "S". Please indicate which employees, if any, that Gem State Water plans to retain, and their anticipated function after the acquisition Response: The following are the current employees of Diamond Bar and Bar Circle "S": Robert N and Clara Turnipseed, President (Owner), executive decisions Clara or Cristy Turnipseed, Complaints and Billing Robert C Turnipseed, Emergency Service, repairs and maintenance Cristy Turnipseed, Accounting, bookkeeping Gem State Water plans to retain the following individual with the noted functions Robert C Turnipseed, Emergency Service, repairs and maintenance BCS-D|A-W-19-01 IPUC DR 14 Gem State Response Page 1 of 1 @ DR Request: May 17,2019 Date of Response: June 7, 2019 Responder: Robert N. Turnipseed and Nicholas Whitley Telephone: (503) 226-421 1 ext. 4804 (Whitley) Email: nicholas.whitley@nwnatural.com (Whitley) Witness: Robert N. Turnipseed and Justin Palfreyman