2005Annual report.pdf

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RICKEL WATER COMPANY
PO Box 1261
Hayden Lake, 10 83835
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
YEAR ENDED: DECEMBER 31 , 2005
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2005
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 24461 Old Hwy 95 NCity AtholState IdahoZip 83801
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
24461 Old Hwy 95 N, Athol, ID 83801 (Not mailing address)
PO Box 1261
Hayden lake
Idaho
83835
Corporation
Kootenai County
Explain any services
Name Phone No.
Ken Rickel 208-683-8105
Jerry Rickel 509-582-4940
Cathy Rickel 208-683-8105
Ken Rickel 208-683-8105
Cathy Rickel 208-683-8105
Inland NW Consultants 208-773-8370
Ken Rickel 208-683-8105
Susan Jacobson 866-791-5656
NAME: Rickel Water Company
COMPANY INFORMATION (Cont.)
For the Year Ended 2005
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 Idaho
~p
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
533 325 I $ 460.
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
7/5/2005
Rev 8/01
NAME: Rickel Water Company
ACCT #
REVENUE & EXPENSE DETAil
For the Year Ended 2005
DESCRIPTION
400 REVENUES
Unmetered Water Revenue460
461.
461.
462
464
465
466
400
Metered Sales - Residential
Metered Sales - Commercial, Industrial
Fire Protection Revenue
Other Water Sales Revenue
393
Irrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
* DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
393
Booked to Acct #
000 Booked to Acct 'II
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 689
618 Chemicals
620.6 Materials & Supplies - Operation & Maint.548
620.8 Materials & Supplies - Administrative & General 220
631-34 Contract Services - Professional 236
635 Contract Services - Water Testing
636 Contract Services - Other 617
641-Rentals - Property & Equipment
650 Transportation Expense
656-Insurance 583
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous 371
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)14,264
Rev 8/01
460.
Name: Rickel Water Company
INCOME STATEMENT
For Year Ended 2005
ACCT #DESCRIPTION
Revenue (From Page 3, line 8)22,393
Operating Expenses (From Page 3, line 33)264
403 Depreciation Expense 583
406 Amortization, Utility Plant Aquisition Adj.
407 Amortization Exp. - Other 140
408.Regulatory Fees (PUC)
408.Property Taxes 618
408.Payroll Taxes
9A 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)29,696
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)
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)
Gross Income (add lines 19 & 28)
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)
(7,303)
303)
(7,303)
Rev 8/01
Name: Rickel Water Company
ACCOUNT 101 PLANT IN SERVICE DETAil
For Year Ended 2005
301 Organization 098 098
302 Franchises and Consents
303 land & land Rights 094 094
304 Structures and Improvements 359 359
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 298 298
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories 536 771 307
333 Services
334 Meters and Meter Installations 520 186 706
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 969 348 317
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 laboratory Equipment
345 Power Operated Equipment 085 085
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTAL PLANT IN SERVICE 185,255 390 195,645
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 2005
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
304 Structures and Improvements 72%615 151 536
305 Collecting & Impounding Reservoirs
306 lake, River & Other Intakes
307 Wells 35%287 653 366
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 87%274 597 323
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories 20%917 629 712
333 Services
334 Meters and Meter Installations 03%770 028 258
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 69%647 703
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)510 761 251
Enter beginning & end of year totals on Pg 7, Line 7
Rev 8/01
Name: Rickel Water Company
BALANCE SHEET
For Year Ended 2005
ASSETS Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)185 255 195 645 390
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)185 255 195 645 10,390
108.Accumulated Depreciation (From Pg 6, Line 26)510 761 251
108.Accum. Depr. - Utility Plant lease to Others
108.Accum. Depr. - Property Held for Future Use
110.Accum. Amort. - Utility Plant in Service 340 1,481 141
110.Accum. Amort. - Utility Plant lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)136,405 139 403 998
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash 364 977 613
135 Short Term Investments
141 Accts/Notes Receivable - Customers (210)(939)(728)
142 Other Receivables 000 000
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)18,154 26,038 884
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & Investigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges 019 019
Total Assets (Add lines 13, 16 & 26 - 30)156,577 167 460 883
Rev 8/01
Name: Rickel Water Company
BALANCE SHEET
For Year Ended 2005
LIABILITIES & CAPITAL Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
201-Common Stock 430 430
204-Preferred Stock
207-Miscellaneous Capital Accounts 750 750
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings (102 914)(114 315)(11,401)
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)266 (6,135)(11 401)
221-Bonds
223 Advances from Associated Companies
224 Other long - Term Debt
231 Accounts Payable
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
237-40 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 135 585 157 869 284
272 Accum. Amort. of Contrib. in Aid of Const. **(15 091)(15 091)
281-Accumulated Deferred Income Taxes
Total Liabilities (Add lines 9 - 29 151,311 173,595 22,284
TOTAL LlAB & CAPITAL (Add lines 8 & 30)156,577 167,460 10,883
** Only if Commission Approved
Rev 8/01
Name: Rickel Water Company
STATEMENT OF RETAINED EARNINGS
For Year Ended 2005
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
100 012
303)
000
(114,315)
CAPITAL STOCK DETAil
No. Shares No. Shares Dividends
P 'Description (Class , Par Value etc.
Common , no par value
Authorized utstan In!=)
109 336 109 336
DETAil OF lONG-TERM DEBT
Interest Year-end InterestInterest
P 'Description Rate Balance ccrue
Note Payable K & C Rickel 817
Rev 8/01
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
For Year Ended 2005
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 Designation or location (qpm)Filter etc.(OOO's Gal.)Surface Wtr)
5 Miles West on Brunner Road 125 None 624 Well
from Highway 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 2005
Pump information for All system pumps, including wells and boosters.
Designation or location
Rated
Capacity
Energy
Used
Discharge
PressureHorse
& Type of Pump Power (aDm)(psi)This Year
5 Miles West on Brunner Road
from Hiqhway 95, north side of
road, before railroad tracks
Franklin Motor 125 649 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?
354 500
122 000
N/A
If customers are metered, what was the total amount sold in peak month?122 000
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?April, May, June, July, August
September
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!
11 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 2005
FEET OF MAINS
Pipe
Size
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
720 720
996 996
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This last This last
Year Year Year Year
196 604
268 240
464 844
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
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State of W!l3RiR€jtOA
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Countyof'C!,sl(8AQ
, 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.
thiS
~y
of
NOTA PUBLIC
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Subscribed and Sworn to Before Me
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Rev 8/01
RICKEL WATER COMPANY
PO BOX 1261
HAYDEN LAKE, ID 83835 Ken Rickel, General Manager
Telephone: [phone] or 208-660-2560
Fax: [phone]
TO OUR CUSTOMERS:
This is a summary of the rules for termination of service for all Rickel Water Company customers as
determined by the Idaho Public Utilities Commission (IPUC), as of March 1, 1997. These rules cover
the rights and responsibilities of the customer and the Rickel Water Company. An explanation of our
rate schedule has also been included.
If you have any questions concerning this information, please contact:
Rickel Water Company
PO Box 1261
Hayden Lake, ID 83835
208-683-8105 or 208-660-2560
208-683-4315 (fax)
IPUC
PO Box 83720
Boise, ID 83720-0074
208-334-0300
800-432-0369
RULES FOR TERMINATION OF SERVICE
TERMINATION WITH PRIOR NOTICE
With proper customer notice Rickel Water Company may deny or terminate water service for one of
the following reasons:
1. Nonpayment of a past due bill or payment of a past due billing with a NSF check.
2. Failure to honor the terms of a payment arrangement.
3. Obtaining service by false identity.
4. Refusing to allow access to the water meter shut-off valve.
5. Willfully wasting service through improper equipment or otherwise.
6. Failure to apply for service.
TERMINATION WITHOUT PRIOR NOTICE
Rickel Water Company may deny or terminate water service without notice for one of the following
reasons:
1. A situation exists that is immediately dangerous to life, physical safety or property.
2. To prevent a violation of federal, state or local safety or health codes.
3. Service is obtained, diverted or used without the authorization of Rickel Water Company.
4. Rickel Water Company has diligently attempted to notify you of termination and has been
unable to contact you.
5. If ordered by any court, The Commission, or any other duly authorized public authority.
(continued on next page)
Rickel Water Company
Rules, Page 2
NOTIFICATION AND BILLING
1. Meters will be read between the first and the fifth day of each month (weather permitting).
Invoices will be sent out on the fifth day with payment due on or before the 20th of the same
month. During the winter months a basic monthly fee of $30.00 per month will be charged.
At the next reading of the meters, you will be billed for any water used over 15 000 gallons
per month.
2. An invoice will be considered past due (25) twenty-five days after the invoice date. A written
notice of termination must be mailed at least (7) seven days before the proposed termination
date.
3. At least (24) twenty-four hours before the service is terminated, a notice will be left at the
property advising you of the steps needed to have services continued or restored.
4. When the 24-hour period has ended, another attempt will be made to contact you in person or
by phone before service is terminated.
5. No additional notice of termination is required ifupon receipt of a termination notice
The customer makes a payment arrangement and subsequently fails to keep that
arrangement
The customer tenders payment with a dishonored check, either at a Water Company
collection visit to terminate service or by mail.
PAYMENT ARRANGEMENTS AND SPECIAL CIRCUMSTANCES
If you cannot pay your bill in full or you receive a notice oftermination, please call our office.
Payment arran!!ements can be made to avoid termination of service.
Termination of service will be postponed thirty (30) days from the date of a written
certification from a licensed physician or public health official stating the name of the person who is
ill and their relationship to the customer. The certification must show the name, title and
signature of the person certifying that the termination of service will aggravate or create a
medical emergency for a permanent resident of your household.
COMPLAINT PROCEDURES
, at any time, you have a complaint concerning the termination of service, policies and practices or
any other matter regarding our service please contact Rickel Water Company in person, by telephone
or in writing. Your complaint will be investigated promptly and thoroughly. You will be notified in
writing the results of the investigation and we will make every effort to resolve the complaint.
If you are dissatisfied with the proposed resolution of your complaint, you may ask the IPUC to
review the matter. Your request may be done orally or in writing. Your service will not be
disconnected while the complaint is being investigated by the Rickel Water Company or the IPUC.
(continued on next page)
Rickel Water Company
Rules, Page 3
RESTRICTION OF TERMINATION OF SERVICE
Service cannot be disconnected on Friday after 2:00 p., on Saturday, Sunday, any legal holidays
recognized by the State ofIdaho or 2:00 p.on any day immediately before any legal holiday.
Service may only be terminated between the hours of 8:00 a.m. and 4:00 p.m. Pacific Standard Time.
The employee sent to the premises to terminate the services will identify him/herself to you and state
the purpose of the visit. This person is authorized to accept payment in full.
HOOKUP
The Rickel Water Company reserves the right to deny hookups during the winter months due to
adverse weather conditions. New hookups will be scheduled as soon as weather conditions permit.
HOOKUP CHARGES AND FEES
A one-time hookup charge of $6 000.00 will be paid in advance for any new service hookup. The
extra costs of an out of the ordinary circumstances requiring additional equipment or special
construction techniques involved in the installation of a new service connection will be agree to in
advance and put into writing by the customer and the Rickel Water Company. Only one residence
per hookup is allowed, one stock tank will also be permitted. No irrigation of property will be
permitted.
The monthly rate is $30.00 per month for the first 15 000 gallons of water used. Water will be billed
at $1.10 per thousand gallons after the first 15 000 gallons used. Meters will be read between the 1st
and the 5th of the month. Payment is due in full (20) twenty days after the billing date and a bill may
be considered delinquent (25) twenty-five days after the billing date. Arrangements can be made to
pay in advance monthly, quarterly, semi-annually or annually.
Any customer check returned to Rickel Water Company due to insufficient funds will be subject to a
$25.00 NSF fee, which will be added to the customer s account. The customer will be contacted by
Rickel Water Company staff to make payment arrangements, as the current balance and the NSF fee
are due immediately.
RECONNECTION FEE
If water service has been terminated, any balance due plus a reconnection fee of ($25.00) twenty-five
dollars must be paid in full before service can be restored.
NO ONE EXCEPT AN AUTHORIZED AGENT OF THE RICKEL
WATER COMPANY SHALL TAMPER WITH, INTERFERE WITH,
REPAIR, CONNECT TO OR REPLACE ANY OF THE RICKEL
WATER COMPANY'S PROPERTY, EXCEPT IN THE CASE OF
EXTREME EMERGENCY.