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HomeMy WebLinkAbout20230411GSW to Staff 2-27.pdfRESPONSES TO FIRST PRODUCTION REQUEST OF COMMISSION STAFF PAGE 1 OF 2 Preston N. Carter, ISB No. 8462 Rebecca M. Fitz, ISB No. 11874 Givens Pursley LLP 601 W. Bannock St. Boise, Idaho 83702 Telephone: (208) 388-1200 Facsimile: (208) 388-1300 prestoncarter@givenspursley.com beccafitz@givenspursley.com 13988.14[16703222_1.docx] Attorneys for Gem State Water Company, LLC BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF GEM STATE WATER COMPANY, LLC FOR APPROVAL OF ACQUISITION OF THE ASSETS OF THE WATER BUSINESS OF VALIANT IDAHO, LLC Case No. GSW-W-23-01 GEM STATE WATER’S RESPONSES TO FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF In response to the First Production Request of the Commission Staff to Gem State Water Company dated March 14, 2023, Gem State Water Company, LLC, (“Gem State Water,” “Applicant,” or “Company”), submits the following responses. Responsive documents are available for download using the link provided in the accompanying email. Confidential responses and documents are subject to the protective agreement in this case, and are available for download using a password-protected link that will be provided separately by email. The password will be provided in a third email. DATED April 11, 2023. GIVENS PURSLEY LLP By Preston N. Carter Givens Pursley LLP Attorneys for Gem State Water Company LLC RECEIVED 2023 April 11, 4:53PM IDAHO PUBLIC UTILITIES COMMISSION RESPONSES TO FIRST PRODUCTION REQUEST OF COMMISSION STAFF PAGE 2 OF 2 CERTIFICATE OF SERVICE I certify that on April 11, 2023, a true and correct copy of the foregoing was served upon all parties of record in this proceeding via electronic mail as indicated below: Commission Staff Via Electronic Mail Jan Noriyuki, Commission Secretary Idaho Public Utilities Commission 11331 W. Chinden Blvd., Bldg. 8, Suite 201-A Boise, ID 83714 jan.noriyuki@puc.idaho.gov Preston N. Carter Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 2 Please provide all documentation used by the Company in performing its due diligence for the purchase of the water business assets of Valiant Idaho, Inc. and TIC Utilities, LLC. Response: The files the Company used to perform due diligence can be found in GSW-W-23-01 DR 2 Attachments. GSW-W-23-01 IPUC DR 2 Page 1 of 1 Sponsored by Hank Manilla Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 3 Please provide the legal description for the requested service territory attributed to the Valiant Idaho, Inc. and TIC Utilities, LLC. water business. Response: All area under the Idaho Club development plan (see Exhibit C of Confidential Exhibit No. 1 of the Direct Testimony of J. Palfreyman for a map), is located within Township 57N and 58N, Range of 01W and 01E. GSW-W-23-01 IPUC DR 3 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 4 Please provide a thorough and complete description of the system being acquired. This should include any known deficiencies that need to be addressed to maintain system integrity and to support growth, as well as any changes/investments that the Company plans to implement to address deficiencies relative to items included below. Please include the costs and benefits for any future investments or potential increases in expense. a. Processes and methods. This should include processes involved in the delivery of water and business processes (i.e. billing, maintenance, customer support, etc.); b. Manpower/staffing, including the amount of labor and the level of expertise/experience; c. Equipment/infrastructure/software both direct (i.e. pipes, tanks, and pumps) and indirect (maintenance equipment, computers, etc.); d. Policies and standards (i.e. service level, maintenance turnaround time, etc.); and e. Materials (productive material used for water quality, spare parts inventory, etc.). Response: SYSTEM DESCRIPTION: Golden Tee phase 1&2 10/31/2000 (on the North Side of Hwy 200) Valve boxes are PVC with cast iron lids, service valves are PVC ball valves. No tracer wire. Fire protection by others dry hydrants (still in place) A dry fire hydrant is a non-pressurized pipe system permanently installed in a water source such as lakes, streams or ponds that permits the withdrawal of water by drafting Sponsored by Chris Galati GSW-W-23-01 IPUC DR 4 Page 1 of 4 from a fire truck to provide a reliable water source for fire suppression close to the incident. Some Water System Fire Hydrants N of Hwy 200, where new water main installed 2008 and after. 756’ of 6” water main and one FH installed at realignment of Jim Brown Way, and along new water mains from well at Hidden Lakes Drive N to Oxbow, W to Waterdance, N to Jim Brown Way, W. on Idaho Club Dr. Golden Tee 12th add 2021, new add Oxbow Rd 8” water mains and FH Idaho Club 04/21/2008 Well site (need to confirm ownership/easement for well site) Wells 8” casing with 4” column pipe Well # 1 Depth 173’ with 120 mesh screen from 163’ to 173’, Well # 2 Depth 163’ with 120 mesh screen from 153’ to 163’ 307’ 6’ distribution line to existing 6” mains Well 1 -50 hp AY Mcdonald 300S50HP66 Well 2 -30 hp Goulds MODEL 320L30 Controls (No details for controls provided) Well on/off switch by reservoir elevation at booster station #1 Disinfection Voluntary chlorine disinfection of system, water meets drinking water standards without disinfection. Water Treatment Sand Filters (no plans provided) All water main lines N of Hwy 200 are mostly 6”; except 8” water mains start at Hidden Lakes Drive and Oxbow, W to Waterdance, N to Jim Brown Way, W on Idaho Club Dr. At end of Idaho Club Dr before going under Hwy 200 12” pipe, before booster station 1 switch to 2 8” lines. A dedicated Water Booster Pump feed line and another distribution GSW-W-23-01 IPUC DR 4 Page 2 of 4 line. Pressure relief valve (PRV) #14 at this location. Distribution line changes from 8” to 12” with 1500’ of 12” line from White Cloud E on Idaho Club Dr, and from Upper Reservoir to SE for future extension. Booster Station #1 (Manual operation) 2 each 9200 Gallon Storage tanks, one in service, one to be lined this year. Reservoir filled by well pumps. Grundfos triplex booster system (need to confirm 20hp) currently owner only uses one of these pumps, marked on the control panel. Booster station #2 (Manual Operation) 1 each 9200-gallon Reservoir Grundfos triplex booster system (need to confirm 20hp) currently owner only uses one of the pumps, marked on the control panel Upper Reservoir; Moose Mountain Reservoir, 225,000-gallon tank To fill the reservoir, manually monitor reservoir level by opening lid, if fill needed manually operate Booster stations 1 & 2 and monitor Upper Reservoir until full and then shut down Booster stations. a. Processes and methods. This should include processes involved in the delivery of water and business processes (i.e. billing, maintenance, customer support, etc.); There is one main well house and 2 booster stations. The Idaho Club is served by 2 ground water wells. The water fills 4 reservoirs in various pressure zones and is provided to the customers through both booster and gravity pressure lines. Mainlines range from 12” down to 3”. Water is delivered to the customer through unmetered connections. Fire flow is provided at a rate of 1000 gallons per minute. Gem State Infrastructure is providing operations using licensed staff and contract operations by E3 consultants. Billing operations have recently been led by Gem State Water. Customers are billed on a quarterly basis and at flat monthly rates of $60 per month. The system is currently unmetered. Customer service is provided through Gem State’s office staff. The Idaho GSW-W-23-01 IPUC DR 4 Page 3 of 4 Club is performing billing using desktop QuickBooks. After acquisition it is expected that the customers will be moved to Gem State Water billing, and customer service processes and will follow all IPUC rules and regulations and tariff. The water system will also move to Gem State O&M schedule and be run with our customary management practices. The Company does not have detailed estimates of the costs but the per customer costs will likely be higher for the acquired system (compared to its other systems) due to the remote nature of the system and the distance from the other systems. b. Manpower/staffing, including the amount of labor and the level of expertise/experience. The system is currently classified as a distribution 1 system but will likely become a treatment level 1 once there is iron and manganese removal treatment applied. The system will likely require daily sampling to keep treatment levels stable. A back up operator is also required to fulfill the state requirements. As with all systems, there is a great amount of O&M time that is required for servicing booster pumps, approx. 18 air reliefs, exercising valves and hydrants, contracting services for approx. 16 PRVs inspecting of connections, providing one call locating and locating of unmarked lines, valves and services, site and building maintenance, water monitoring and sampling. There will be a larger amount of time spent on customer compliance with backflow devices due to pressure zone extremes, not only irrigation backflow. The Company believes the increased time required for this system will be higher than the other Gem State Water systems but does not have detailed cost estimates at this time. c. Equipment/infrastructure/software both direct (i.e. pipes, tanks, and pumps) and indirect (maintenance equipment, computers, etc.); The utility is currently working to install filtration systems on its wells that will treat Iron and Manganese levels in the water. That project is currently moving forward with an estimated cost estimate of approximately $400,000. Future identified projects include Mission SCADA, meter installation, and customers moving to CUSI billing software. We do not have a cost estimate for those projects at this time. d. Policies and standards (i.e. service level, maintenance turnaround time, etc.); and This system will be owned and operated using the same standards of all Gem State Water systems. e. Materials (productive material used for water quality, spare parts inventory, etc.). Unknown. Currently the system is being chlorinated. The system being installed for the removal for iron and manganese will require treatment chemicals once it is fully operational. GSW-W-23-01 IPUC DR 4 Page 4 of 4 Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 5 Please provide an up-to-date geo-spatial system map showing the location and elevation of major equipment including wells, distribution piping, storage tanks, booster pumps, shut-off valves, meters, fire hydrants, and water treatment equipment. Please also include the following information a. The make, model, and rating of each well pump motor; b. The make, model, capacity, and limit switch settings of each pressurized storage tank; c. The make, model, capacity, and limit switch settings of each unpressurized storage tank/reservoir; d. The make, model, and rating of each booster pump and motor; e. The make, model, and capacity of all water treatment equipment; f. The year, make, model, and capacity for backup generation supporting the well pumps. Indicate if the generation has an Automatic Transfer Switch ("ATS") or if it must be manually started; and g. The distribution piping line size and materials specified in the installation. NOTE: Please provide this map in an electronic format which can be enlarged to identify all aspects of the system. Response: We are currently working with The Idaho Club to obtain this information with the help of its engineers. We will supplement this response with requested information upon our receipt of it; however, some information may need to be determined post-close. Sponsored by Chris Galati GSW-W-23-01 IPUC DR 5 Page 1 of 1 Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 6 If the system includes fire protection, please provide the following: a. The name and contact information for the fire authority who prescribes requirement for the system; and Northside Fire District (no records located) b. Fire flow and storage requirements prescribed by the fire authority. Response: Eric Clayton Northside Fire District Station 2 479653 Hwy 95 Sandpoint, ID 83864 See technical document 1.25 in the attachment to GSW-W-23-01 IPUC 2 for fire flow information. GSW-W-23-01 IPUC DR 6 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 7 Please provide the specified material requirements and construction details used in the installation of the distribution system piping. Response: Please see GSW-W-23-01 IPUC DR 7 Attachments 1 and 2, which are the scans and record drawings that are in our possession right now; however, they are outdated. Accordingly, we are working with Valiant and its engineers now to obtain an updated and complete picture of the system. Sponsored by Chris Galati GSW-W-23-01 IPUC DR 7 Page 1 of 1 Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 8 Please provide information related to the capacity and sizing of the system and the ability of the system to meet historical and future system peak demand. Information would include not only capacity/constraints of/in the system, but also average consumption and consumption at peak periods. Response: We are currently working with The Idaho Club to obtain this information with the help of its engineers. We will supplement this response with requested information upon our receipt of it; however, some information may need to be determined post-close. Sponsored by Chris Galati GSW-W-23-01 IPUC DR 8 Page 1 of 1 Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 9 Please provide the most recent Idaho Division of Environmental Quality Sanitary Survey. Response: Given the newness of the system, IDEQ has not yet performed a sanitary survey. We have been informed by IDEQ that a sanitary survey is scheduled to be completed in 2023. GSW-W-23-01 IPUC DR 9 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 10 For each water right used by the system, please provide the Idaho Department of Water Resources Water Right Numbers (basin and sequence number). Response: Please see the Company’s response to GSW-W-23-01 IPUC DR 2, and the document attached therein titled “2.02 IdahoClub-IDWR-WaterRight-Permit.PDF”. GSW-W-23-01 IPUC DR 10 Page 1 of 1 Sponsored by Chris Galati Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 11 For each well in the water system, please provide the following: a. The Idaho Department of Water Resources Well Tag Number (D-Tag Number) currently on-file with IDWR; b. Location (Township, Range, Section, and Tract); and c. The well log. Response: Please see GSW-W-23-01 IPUC DR 11 Attachments 1-3. GSW-W-23-01 IPUC DR 11 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 12 Please provide an estimate of total unaccounted water losses due to leaks, wasted water, etc. by month over the past 5-years. Please explain how these losses are estimated. Response: We have been informed by Seller, Owner and Operator that they do not have an estimate of total unaccounted-for water losses due to leaks, wasted water, etc. by month over the past five years, as none of the customers at the Idaho Club are metered. Gem State Water plans to install meters for all Idaho Club customers, after further review of system needs following transaction closing. GSW-W-23-01 IPUC DR 12 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 13 Please provide the power bills over the past 5-years indicating the amount of electricity (kilo-watt-hour) used by each well and booster pump. Response: We are currently working with The Idaho Club to obtain this information. We will supplement this response with copies of the power bills upon our receipt of them. However, due to the ownership dispute with the system, we will only be able to provide information going as far back as October 2021. Sponsored by Leslie Abrams-Rayner GSW-W-23-01 IPUC DR 13 Page 1 of 1 Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 14 Please provide the monthly metered amount of water produced by each well over the past 5-years? Response: We are currently working with The Idaho Club to obtain this information. We will supplement this response upon our receipt of the requested information. However, due to the ownership dispute with the system, it is unlikely we will be able to provide the full five years of monthly metered amounts. Sponsored by Leslie Abrams-Rayner GSW-W-23-01 IPUC 14 Page 1 of 1 Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 15 Please indicate whether any private water, municipal water, or Commission regulated water utilities overlap or potentially may overlap in the future, as can be determined by municipal comprehensive plans and impact areas, with the customer service territory of the Valiant Idaho, Inc. water system. If so, please explain any effect to the requested Certificate of Public Convenience and Necessity (“CPCN”). Response: There are no overlapping or potentially overlapping water utilities in the area. GSW-W-23-01 IPUC DR 15 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 16 Please provide a map that outlines the borders of all individual water utility systems operated by Gem State Water in the State of Idaho. Please provide this map in an electronic “pdf” format which can be scaled and enlarged so that Staff can identify each system and their spatial relationship to one another. Response: Please see GSW-W-23-01 IPUC DR 16 Attachment 1. GSW-W-23-01 IPUC DR 16 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 17 Please explain the involvement of TIC Utilities, LLC in this acquisition. Response: TIC Utilities, LLC is an operating subsidiary of Valiant Idaho, Inc. Valiant owns the utility assets and the assets are operated by TIC Utilities. The manager of TIC Utilities is Bill Haberman, who is also the managing member of Valiant. Under the Water System Asset Purchase Agreement (Confidential Exhibit No. 1 of the Direct Testimony of J. Palfreyman), TIC is “Operator.” GSW-W-23-01 IPUC DR 17 Page 1 of 1 Sponsored by Hank Manilla Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 18 Are there any lawsuits between the selling party and any other entity. If so, please include the following: a. Case No.; b. County filed in; c. Name of parties; d. Case caption; e. Date filed; and f. Any other relevant information. Response: Please see GSW-W-23-01 IPUC DR 2 Attachments 2.03 and 2.08 for the requested information. GSW-W-23-01 IPUC DR 18 Page 1 of 1 Sponsored by Eric Nelsen Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 19 Please describe all resolved lawsuits from 2008 to present between the selling parties and any other entity regarding CPCN No. 293, or the proposed area of the Water Business. Please include the following: a. Case No; b. County filed in; c. Name of parties; d. Case caption; e. Date filed; f. Date resolved; g. The outcome of the case; and h. Any other relevant information. Response: There are no lawsuits from 2008 to present between the selling parties and any other entity regarding Gem State Water’s CPCN No. 293 (Spirit Lake East). For information on lawsuits from 2008 to present between the selling parties and any other entity regarding the proposed area of the Water Business, please see the Company’s response to GSW-W-23-01 IPUC DR 18. GSW-W-23-01 IPUC DR 19 Page 1 of 1 Sponsored by Eric Nelsen Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 20 Are there any pending claims regarding the assets of the Water Business? Response: There is a pending mortgage regarding the assets of the Water Business, but the Company is requiring that such claim be released as a condition to Closing. See Confidential Exhibit No. 1, Section 6(c). GSW-W-23-01 IPUC DR 20 Page 1 of 1 Sponsored by Eric Nelsen Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 21 Please describe any legal obligations, beyond water service, that would be assumed by the Company as a result of the proposed acquisition. Response: Please see Confidential Exhibit No. 1, Section 5 and its Exhibit A. GSW-W-23-01 IPUC DR 21 Page 1 of 1 Sponsored by Eric Nelsen Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 22 The Company anticipates adding new customers as The Idaho Club development expands. Have the legal issues regarding water service to that area been fully resolved? Please explain. Response: To the Company’s knowledge, the legal issues regarding water service to that area have been fully resolved. GSW-W-23-01 IPUC DR 22 Page 1 of 1 Sponsored by Eric Nelsen Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 23 Please explain if, and how, the Water Business to be acquired is interconnected to any other entity’s water systems. Response: The Water Business is not interconnected to any other entity’s water system. GSW-W-23-01 IPUC DR 23 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 24 Within the proposed modified CPCN No. 293, are there customers that would be, or are currently, served by another water business? Response: Within the proposed modified CPCN No. 293, there are no customers that would be, or are currently, served by another water business. GSW-W-23-01 IPUC DR 24 Page 1 of 1 Sponsored by Leslie Abrams-Rayner Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 25 Please provide a schedule showing the rates and other charges that Gem State Water intends to charge customers of Valiant Idaho, Inc. and TIC Utilities, LLC. Response: The Company is not proposing to change rates or charges as a part of the acquisition. The monthly fee for water service is $45.00 (with a late payment fee of 15% per annum, compounded monthly) and the water hookup fee for new service is $2,500. GSW-W-23-01 IPUC DR 25 Page 1 of 1 Sponsored by Hank Manilla Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 26 Please provide the financial statements that Gem State Water receives as stated in the purchase sale agreement. (See Page 16 of 27, CONFIDENTIAL Exhibit No. 1) Response: See data files provided in response to GSW-W-23-01 IPUC DR 2 in the folder titled "CONFIDENTIAL DR 2 Tax Accounting Finance". GSW-W-23-01 IPUC DR 10 Page 1 of 1 Sponsored by Hank Manilla Rates & Regulatory Affairs GSW-W-23-01 In the Matter of Gem State Water Company, LLC's Application for Approval of the Acquisition of Assets of Valiant Idaho, LLC Data Request Response Request No.: GSW-W-23-01 IPUC DR 27 If Valiant Idaho, Inc. and TIC Utilities, LLC customers have metered service, please provide the consumption data by customer for the last two years. Response: The customer connections are currently not metered and so consumption data are not available. GSW-W-23-01 IPUC DR 27 Page 1 of 1 Sponsored by Hank Manilla