2003Annual Report.pdf

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PUBLIC
ANNUAL REPDRCTS'GN
RICKEL WATER COMPANY
5408 Rickel Ranch Road
Athol , ID 83801
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
YEAR ENDED: DECEMBER 31 , 2003
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2003
11 Are there any affiliated companies?
If yes, attach a list with names, addresses & descriptions.
provided to the utility.
12 Contact Information
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company s books and records kept?
Street Address 5408 E Rickel Ranch RoadCity AtholState IdahoZip 83835
1 Give full name of utility
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Office (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.
10 Towns Counties served
Rev 8/01
COMPANY INFORMATION
Rickel Water Company
4/13/1995
Idaho
5408 Rickel Ranch Road
Athol
Idaho
83801
Corporation
Kootenai County
Explain any services
Name Phone No.
Ken Rickel 208-772-3685
Jerry Rickel 509-582-4940
Cathy Rickel 208-772-3685
Ken Rickel 208-772-3685
Cathy Rickel 208-772-3685
Empire Surveying 208-772-8581
Ken Rickel 208-772-3685
Susan Jacobson 509-892-6440
NAME: Rickel Water Company
COMPANY INFORMATION (Cont.)
For the Year Ended 2003
15 Is the system operated or maintained under a
service contract?
16 If yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
17 Is water purchased for resale through the system? Yes
18 If yes: Name of Organization Bitterroot Water Company
Name of owner or operator Ken RickelMailing Address PO Box 2306City Hayden LakeState IdahoZip 83835
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Department of Environmental Quality?
If yes , attach full explanation
20 Has the Idaho Department of Environmental Quality
recommended any improvements?
If yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
Gallons/CCF $Amount
352,540 I $ 405.
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
If yes, attach full explanation
and an updated system map
2/5/2003
Rev 8/01
NAME: Rickel Water Company
REVENUE & EXPENSE DETAIL
For the Year Ended 2003
ACCT #DESCRIPTION
400 REVENUES
460 Unmetered Water Revenue
461.Metered Sales - Residential 583
461.Metered Sales - Commercial, Industrial
462 Fire Protection Revenue
464 Other Water Sales Revenue
465 Irrigation Sales Revenue
466 Sales for Resale
400 Total Revenue (Add Lines 1 - 7)583
(also enter result on Page 4, line 1)
* DEQ Fees Billed separately to customers Booked to Acct #
** Hookup or Connection Fees Collected 000 Booked to Acct fj 460.
***
Commission Approved Surcharges Collected Booked to Acct #
401 OPERATING EXPENSES
601.6 Labor - Operation & Maintenance
601.Labor - Customer Accounts
601.Labor - Administrative & General
603 Salaries, Officers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
615-16 Purchased Power & Fuel for Power 707
618 Chemicals
620.6 Materials & Supplies - Operation & Maint.
620.8 Materials & Supplies - Administrative & General 557
631-34 Contract Services - Professional 704
635 Contract Services - Water Testing
636 Contract Services - Other 744
641-Rentals - Property & Equipment
650 Transportation Expense
656-Insurance 628
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous 189
Total Operating Expenses (Add lines 12 - 32 also enter on Pg 4, line 2)592
Rev 8/01
Name:' Rickel Water Company
INCOME STATEMENT
For Year Ended 2003
ACCT #DESCRIPTION
Revenue (From Page 3, line 8)583
Operating Expenses (From Page 3 , line 33)592
403 Depreciation Expense 948
406 Amortization , Utility Plant Aquisition Adj.
407 Amortization Exp. - Other 140
408.Regulatory Fees (PUC)
408.Property Taxes 576
408.Payroll Taxes
408.Other Taxes (list)DEQ Fees
409.Federal Income Taxes
409.State Income Taxes
410.Provision for Deferred Income Tax - Federal
410.Provision for Deferred Income Tax - State
411 Provision for Deferred Utility Income Tax Credits
412 Investment Tax Credits - Utility
Total Expenses from operations before interest (add lines 2-15)276
413 Income From Utility Plant Leased to Others
414 Gains (Losses) From Disposition of Utility Plant
Net Operating Income (Add lines 1 17 &18 less line 16)(3,693)
415 Revenues, Merchandizing Jobbing and Contract Work
416 Expenses, Merchandizing, Jobbing & Contracts
419 Interest & Dividend Income
420 Allowance for Funds used During Construction
421 Miscellaneous Non-Utility Income
426 Miscellaneous Non-Utility Expense
408.Other Taxes, Non-Utility Operations
409-Income Taxes, Non-Utility Operations
Net Non-Utility Income (Add lines 20 23 & 24 less lines 21 , & 27)(60)
Gross Income (add lines 19 & 28)(3,753)
427.Interest Exp. on Long-Term Debt
427.Other Interest Charges
NET INCOME (Line 29 less lines 30 & 31)(Also Enter on Pg 9 , Line 2)753)
Rev 8/01
Name: Rickel Water Company
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 2003
301 Organization 098 098
302 Franchises and Consents
303 Land & Land Rights 094 094
304 Structures and Improvements 233 233
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells 380 380
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 719 719
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories 224 057 281
333 Services
334 Meters and Meter Installations 389 389
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 950 950
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTAL PLANT IN SERVICE 171 ,086 057 172,143
SUB
ACCT #DESCRIPTION
(Add lines 1 - 28)
Rev 8/01
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
Year
Enter beginning & end of year totals on Pg 7, Line 1
Name: Rickel Water Company
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2003
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
304 Structures and Improvements 74%531 064 533
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells 4.46%15,435 861 2,426
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 78%680 977 297
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories 78%237 084 847
333 Services
334 Meters and Meter Installations 13%243 507 264
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 11.47%483 592 109
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTALS (Add Lines 1 - 25)609 085 476
Enter beginning & end of year totals on Pg 7, Line 7
Rev 8/01
Name: Rickel Water Company
BALANCE SHEET
For Year Ended 2003
ASSETS Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5 , Line 29)171 086 172 143 057
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)171 086 172 143 057
108.Accumulated Depreciation (From Pg 6, Line 26)609 41 ,085 6,476
108.Accum. Depr. - Utility Plant Lease to Others
108.Accum. Depr. - Property Held for Future Use
110.Accum. Amort. - Utility Plant in Service 061 201 140
110.Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 -12)135 416 129,857 559)
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash 082 100 018
135 Short Term Investments
141 Accts/Notes Receivable - Customers 132 635 503
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies Inventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)20,214 795 581
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & Investigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)155,630 158,652 022
Rev 8/01
Name: Rickel Water Company
BALANCE SHEET
For Year Ended 2003
LIABILITIES & CAPITAL Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
201-Common Stock 430 68,430
204-Preferred Stock
207-Miscellaneous Capital Accounts 750 750
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings (70 981)(82 709)(11 728)
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)37,199 25,471 (11 728)
221-Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable 250 (250)
232 Notes Payable 817 817
233 Accounts Payable - Associated Companies
235 Customer Deposits (Refundable)
236.Accrued Other Taxes Payable
236.Accrued Income Taxes Payable
236.Accrued Taxes - Non-Utility
237-Accrued Debt, Interest & Dividends Payable
241 Misc. Current & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilities
255.Accumulated Investment Tax Credits - Utility
255.Accum. Investment Tax Credits - Non-Utility
261-Operating Reserves
271 Contributions in Aid of Construction 102 455 117,455 000
272 Accum. Amort. of Contrib. in Aid of Const. **(15 091)(15 091)
281-Accumulated Deferred Income Taxes
Total Liabilities (Add lines 9 - 29 118,431 133 181 750
TOTAL LlAB & CAPITAL (Add lines 8 & 30)155 630 158,652 022
** Only if Commission Approved
Rev 8/01
Name: Rickel Water Company
STATEMENT OF RETAINED EARNINGS
For Year Ended 2003
Retained Earnings Balance Beginning of Year
Amount Added from Current Year Income (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance ~ End of Year
981
753
975)
(82 709)
CAPITAL STOCK DETAIL
No. Shares No. Shares
0 t t
Dividends
P 'Description (Class, Par Value etc.
Common, no par value
A th . donze u s an InQ
109 336 109 336
DETAIL OF LONG-TERM DEBT
Interest Year-end
B I
Interest
P '
Interest
Description ate a ance ccrue
Note Payable K & C Rickel 817
Rev 8/01
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
For Year Ended 2003
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well , Spring,
Pump DesiQnation or location (Qpm)Filter etc.(OOO's Gal.)Surface Wtr)
5 Miles West on Brunner Road 125 None 729 Well
from HiQhway 95 , north side of
road, before railroad tracks
System Storage:
Total
Capacity
OOO'
Usable
Capacity
OOO'
Type ofReservoir Construction
(Elevated, Pres- (Wood, Steel
StoraQe DesiQnation or Location Gal.Gal.urized , Boosted)Concrete)
5 Miles West on Brunner Road 000 000 Pressure Steel
from HiQhway 95, north side of
road , before railroad tracks
(Duplicate form and attach if necessary. Asterisk facilities added this year.
Rev 8/01
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2003
Pump information for ALL system pumps, including wells and boosters.
Designation or Location
Rated
Capacity
Energy
Used
Discharge
PressureHorse
& Type of Pump Power (Qpm)(psi)This Year
5 Miles West on Brunner Road
from HiQhway 95, north side of
road, before railroad tracks
Franklin Motor 125 948 KW
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
If Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
729,400
181 900
N/A
If customers are metered, what was the total amount sold in peak month?894 020
Was your system designed to supply fire flows?
If Yes: What is current system rating?
How many times were meters read this year?
During which months?May, June, July, August, September
October
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
10 Are backbone plant additions anticipated during the coming year?
If Yes, attach an explanation of projects and anticipated costs!
In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?UNKNOWN
Rev 8/01
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2003
FEET OF MAINS
Pipe
Size
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
720 720
466 3530 996
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This Last This Last
Year Year Year Year
137 676
961 681
098 357
Metered:
Residential
Commercial
Industrial
Flat Rate:
Residential
Commercial
Industrial
Private Fire Protection
Public Fire Protection
Street Sprinkling
Municipal, Other
Other Water Utilities
Rev 8/01
CERTIFICATE
State of Washington
) ss
County of Spokane
, the undersigned, Kenneth W. Rickel and Catherine L. Rickel, of the RICKEL WATER COMPANY
utility, on our oath do severally say that the foregoing report has been prepared under our direction
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth , to the best of our
knowledge, information and belief.
t/ w%/
(Chief Officer)
,/ i
Subscribed and Sworn to Before Me
My Commission Expires
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Rev 8/01