20071116FLS to Staff 27-31.pdf

FALLS WATE-R- 1- -COMPANY .. Pt\ 2: \4
1770 Sabin Dr, Idaho Falls, Idaho 83406-6747 Tel.: [phone] iUUl NO~ \ bWebsite: www.fallswater.com Fax: [phone]
November 15,2007
Idaho Public Utilties Commission
ATTN: Commission Secretary
472 W. Washington
Boise, Idaho 83702-5983
Subject: Response to fourth production request
Dear Commission Secreta:
Enclosed are an original and seven copies of the response to the fourth production request together with supporting
exhibits. Please call if you have questions.
Sincerely,K~~
K. Scott Bruce
Manager
. j
K. Scott Bruce
Falls Water Company, Inc.
1770 Sabin Dr
Idaho Falls, 10 83406
TeL. [phone]
Fax [phone]
E-mail: scott1(êfallswater.com
Representative for Falls Water Co., Inc.
NOV 16 PM 2: l b
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF
FALLS WATER COMPANY FOR AN ORDER
AUTHORIZING INCREASES IN THE COMPANY'S
RATES AND CHARGES FOR WATER SERVICE
CASE NO. FLS-W-07-1
COMPANY'S RESPONSE TO FOURTH
PRODUCTION REQUEST OF THE
COMMISSION STAFF TO FALLS WATER
COMPANY
Falls Water Company hereby submits the following responses to the second production request
of the commission staff. The records are held by Falls Water Company in their main office located at
1770 Sabin Dr, Idaho Falls, Idaho 83406. Scott Bruce is the contact person for the records and can be
reached at [phone]. Scott Bruce, Manager, wil be the witness who can sponsor answers at
hearing for the responses to the production requests unless noted differently in the response.
Response to Request No. 27
Response prepared by Brent Johnson, President. Witness at hearing will be Brent Johnson.
The following companies are owned by Brent Johnson, Jay Johnson, and Paul Johnson:
Falls Water Co., Inc.Dump It, Inc.Liberty Square, LLC
LaSal Group LLC Truss Works Gateway Auto
Rockwell development Quality Door, Twin Falls EZ Mortgage, LLC
1
Response to Request No. 28
Response prepared by Brent Johnson, President. Witness at hearing wil be Brent Johnson.
See attached exhibit 'A', contract and explanation of need for consultant.
Response to Request No. 29
Response prepared by Scott Bruce, Manager. Witness at hearing will be Scott Bruce.
Below is a table showing the number of customers in each customer class by size of meter as of
November 1, 2007.
5/8"%"1"1 Yi"2"4"
Customer Class Meter*Meter Meter Meter Meter Meter Total
Commercial 1 49 4 6 7 2 69
Multi-family 0 40 27 0 13 0 80
Residential (Metered)412 2577 68 5 0 0 3062
~\
*The 5/8" meters in the system consist of 82 touch read meters and 331 manual read meters. The 5/8"
meters wil ultimately be replaced with a 3/4" short meter. The 5/8" manual read meters will be
replaced before the touch read 5/8" meters during the replacement of older meters to the touch read
meters.
Response to Request No. 30
Response prepared by Scott Bruce, Manager. Witness at hearing will be Scott Bruce.
No contract was signed with the new accountant. The charges are based on the accountant's
normal billng rates.
Within the past two months the company's prior accounting firm, Smith and Company, was
bought by another accounting firm in town. The accounting firm of Smith and Company no longer
exists.
2
Response to Request No. 31
Response prepared by Scott Bruce, Manager. Witness at hearing will be Scott Bruce.
See attached exhibit 'B', accountant invoices, for the years 2005 through 2007 year to date.
Dated at Idaho Falls, Idaho, this 15th day of November 2007.
Respectfully submitted,
FALLS WATER COMPANY, INC.K~
K. Scott Bruce, Manager
3
€¥I.do/t A l~ I~;J
Falls Water, Inc.
Ths Agreement is for Fall Water to Receive Consulting Servces from RDI West based on the
Following Terms:
- RDI West to Consult the Board of Directors and Management and to
Help Optimize the Water System and Assist in Design of the System to
Ensure Consistent Service, Pressure, and Availabilty of Water to the
Customer.
- RDI West to Trai and Educate the Board of Directors to Plan for Futue
Growt of Falls Water. Most Importtly, tht Futue Growt does not
come at the Expense, or Lower Service to Curent Customers.
- RDI West to Spend as Much Time is Needed by the Board either as a
Group or Individualy.
- Consulting Fee of $2,000.00 per Month for Services
- Service can be Cancelled with 60 Days Notice by Falls Water Board.
~-Falls Water, Inc. S
Brent Johnson ~
/ExhiiJfA p~ óloP:i
Note to the Idaho P.D.C. on Consulting Servce Received by Falls Water From RDI West
The Board of Directors of Falls Water, Inc. Has sought out the Consulting Service ofRDI West
to Assist them in Guiding the Futue of Falls Water. Some of the Major Benefits the Board
Attbutes to RDI West are:
1. RDI has helped locate needed water rights.
2. RDI has assisted the Board in realizing the need for the new well being drlled
3. RDI has helped the Board understd the benefit curent Looping Projects and how they
benefit the curent customers of Falls Water. Providing more even pressure thoughout the
system.
4. RDI has shown the Board how Growth is actually Benefitting curent customers by helping to
fill in gaps in the system. Subdivisions tht once were only connected to the system at one
location ha diffculty providing enough pressure to service the customers. With new growt,
these older subdivisions will have two to thee connections, which help to reguate pressure and
and supply within that subdivision.
Also, I want to point out that the Board of Directors have not requied any payment for their
services, and will not, until the consultat ha been released from the contract.
Sincerely,
Brent Johnson
President
Falls Water, Inc.
For Professional Services Rendered as Follows:c- '~'1 ' -'Iz; ni i Tti r '- c m f,¡~::
FALLS WATER COMPANY
Professional fees relative to the preparation of form 1120 - U.S.
Corporate Tax Return
New Charges:
Plus Prior Balance:
New Balance:
~)ll,;brfB r'~ i ~fl
$1,593.00
0.00
$1,593.00
Aged Balances
01/31/05
1,593.00
12/31/04
0.00
11/30/04
0.00
10/31/04
0.00
09/30/04
0.00
08131/04+ Total
0.00 $1,593.00
FWC-BofCommerceI.
506607 (5/04)
Posted by:
o Paid
Posed -(1-(;7-5'-
ClÌck Amountl,,'-1,593;00
1,593_00
..
éxl1ib/fB fj~ lIf?'
For Professional Servces Rendered as Follows:
.. FALLS WATER COMPANY
Consultation regarding tax matters
New Charges:
Plus Prior Balance:
New Balance:
$300.00
1,593.00
$1,893.00
Pnor Invoices
Invoice # Invoice Date Due Date Amount DtsJCr's SvcChgs Las Pvmt Invoice Balance
252 12/31/92 03/01/93 ($19.18)($19.18)
41775 02129/04 03/31/04 825.00 (805.82)03123/04 19.18
42348 01/31/05 02128/05 1,593.00 1,593.00
Pnor Balance Due:$1,593.00
Aged Balances
02/28105
300.00
01/31/05
1,593.00
12131/04
0.00
11/30/04
0.00
10/31/04
0.00
09/30/04+
0.00
Total
$1.893.00
The above total represents the unpaid balance previously biled.
Posted by:
o Paid
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\
CRANDALL & OSEEN, P .A.
CERTIFIED PUBLIC ACCOUNTANTS
329 S. WOODRUFF AVE.
IDAHO FALLS, 1083401
208-522-1412
gyhi,;f 8 f~ 'l cf ir
Statement
DATE
7/25/2006
TO:
FALLS WATER
1770 SABIN DR
IDAHO FALLS, ID 83406
o
AMOUNT DUE AMOUNTENC.
$220.00
DATE
06/25/2006
07/25/2006
TRANSACTION AMOUNT BALANCE
Balance forward
S-ELECTION $220 220.00
0.00
220.00
~l~!f\TEA CO., INC'r-./
'i Date Zr;ß(t Due 1J3:e X - '¿ -(2.,woice # ~_____
Acco;;nt COtl" -sA Ml.'"-'-',-, --~T" 7 ..d9/r.".._.u..L... CD
¡ .._--.,. _.- --,---_. _..
. Posted, ."~. _ ----;;- .ed 0- ì -'6lr
CURRENT 1-30 DAYS PAST 31-60 DAYS PAST 61-90 DAYS PAST OVER 90 DAYSDUE DUE DUE PAST DUE AMOUNT DUE
220.00 0.00 0.00 0.00 0.00 $220.00
CRANDALL & OSEEN, P .A.
CERTIFIED PUBLIC ACCOUNTANTS
329 S. WOODRUFF AVE.
IDAHO FALLS, ID 83401
208-522-1412
EEh¡rb ('f S ,oj S ¿i~
Statement
DATE
10/3/2006
TO:
FALLS WATER
1770 SABIN DR
lOAHOF ALLS, 10 83406
AMOUNT DUE AMOUNTENC.
$225.00
DATE TRANSACTION AMOUNT BALANCE
07/24/2006 Balance forward 0.00
0712512006 S-ELECTION $220 220.00 220.00
08/17/2006 PMT -220.00 0.00
08/25/2006 WORK WITH ATTORNEY'S (HARLOW MCNAMARA &225.00 225.00
DOUG NEILSON), REWlEW ACCOUNTING PROCEDURES
AND POLlCY'S $225
FALLS WATER CO., INCInv Date (ji£--tX DU~2~'..CJ-II--Invoice # A-,r. ~¡; ~~ ,
ACáunt Code SAmuntI /. ~ . ,2 _ J:/~ l-,,-.:2 ,:;õ l/"I-J
~
Posted by: J(S/~Posted /0 -//--lno Paid
CURRENT 1-30 DAYS PAST 31-60 DAYS PAST 61-90 DAYS PAST OVER 90 DAYS
AMOUNT DUE DUE DUE .DUE PAST DUE .
0.00 0.00 225.00 0.00 0.00 $225.00
CRANDAll & OSEEN, P .A.
CERTIFIED PUBLIC ACCOUNTANTS
329 S. WOODRUFF AVE.
IDAHO FALLS, ID 83401
208-522-1412
€xht"i,r+ 13 lj c:o+:
Statement
DATE
11/25/2006
TO:
FALLS WATER
1170 SABIN DR
IDAHO FALLS, ID 83406
AMOUNT DUE AMOUNTENC.
$185.00
DATE TRANSACTION AMOUNT BALANCE
10/25/2006 Balance forward 0.00
11/25/2006 MEETING AND CONFERENCE $185 185.00 185.00
f.ALLS WATER CO'1 INC¡. .,'-/) í-,nv Date I - .25"-õ D~D,te - J-
Invoice # 4lv;;;'r- . !!Am untAccoiint CoA . -~~, G 3b:i - .i'~:;
i
r lZ?7l Posted -I 'f ~
Posted by:
-: Paid
CURRENT 1-30 DAYS PAST 31-60 DAYS PAST 61-90 DAYS PAST OVER 90 DAYS AMOUNT DUE DUE DUE DUE PAST DUE
185.00 0.00 0.00 0.00 0.00 $185.00
CRANDALL & OSEEN, P .A.
CERTIFIED PUBLIC ACCOUNTANTS
329 S. WOODRUFF AVE.
IDAHO FALLS, 10 83401
208-522-1412
£)ihí~~.t ß f9 7 ".t?
Statement
DATE
1125/2007
TO:
FALLS WATER
1 770 SABIN DR
IDAHO FALLS, ID 83406
AMOUNT DUE AMOUNTENC.
$85.00
DATE TRANSACTION AMOUNT BALANCE
12/25/2006 Balance forward 0.00
0112512007 RESEARCH $85 85.00 85.00
FALLS WAreS co INCInv ~ate i -:15" -c DiJ~ ;o'.11 -07Invoice ## ~7 Ý ~iI
AeCC!. ;1locA ~$AmuntL '( I -2 - J1~l!;;;¡!J_.~_8'~rv.....-'.-.--.---
_.-."-
Posted by:J:R---"-Posted t2- ¡q-l)7--
o Paid
CURRENT 1-30 DAYS PAST 31-60 DAYS PAST 61-90 DAYS PAST OVER 90 DAYS AMOUNT DUE DUE DUE DUE PAST DUE
85.00 0.00 0.00 0.00 0.00 $85.00
E)(l¡htf B . -3S-
Crandall & Oseen, P A
329 South Woodrff
. Idaho Falls ID 83401
[phone]..
March 28, 2007 Invoice: CN26012
FALLS WATER COMPANY
1770 SABIN DR
Idaho Falls, ID 83406
5¿~# !jC/ct-
S-JJ-l3óo
3/:30 L~~.
FOR PROFESSIONAL SERVICES RENDERED IN THE PREPARTION OF YOUR 2006 INCOME TAX RETU.
FEDERA
Form 1120S
Detail Statements (2)
Form 7004
Form 8913
Per Schedule K-1 (5)
K-1 Instrction Letter (5)
Federal Depreciation Schedule
AMT Depreciation Schedule
Standard Instruction Letter
Carrforward Statement
IDAHO STATE
Form 41 Extension
Form41S
FormID4562
ID K-1 Instrction Letter (5)
PerID K-1 (5)
Idaho Depreciation Schedule
AMOUNTDDE $2,495.00
Posted by: K.::n ri~i; -Posted