2009Annual Report.pdf

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ANNUAL REPORT
OF
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RICKEL WATER£OMPANY..., -
PO Box 1261
Hayden Lake, 10 83835
TOTAE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR tHE
YEA~ ENDED: DECEMaER31, 2009.
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIE$COMMISSION
FOR THE YEAR ENDING 2009
11 Are there any affilated companies? No
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utilty.
12 Contact Information Name
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billng
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 utilty.
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 3/02
COMPANY INFORMATION
Rickel Water Company
4/13/1995
Idaho
24461 Old Hwy 95 N, Athol, ID 83801 (Not mailng address)
PO Box 1261
Hayden Lake
Idaho
83835
Corporation
Kootenai County
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
No
Page 1
NAME: Rickel Water Company
COMPANY INFORMATION (Cont.)
For the Year Ended 2009
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?
No
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 Rickel
Mailing 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 Bils
Disconnection
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
Rev 3/02
Page 2
Gallons/CCF
1,583,640 I $
$Amount
475.09
No
No
o
o
o
o
7/4/2009
No
NAME: Rickel Water Company
ACCT#
REVENUE & EXPENSE DETAIL
For the Year Ended 2009
DESCRIPTION
400 REVENUES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, Industrial
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
15,163
1
2
3
4
5
6
7
8
460
461.1
461.2
462
464
465
466
400
$
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Biled separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
$
401 OPERATING EXPENSES
$ 15,163
Booked to Acct #
Booked to Acct t!
Booked to Acct #
460.1
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power $2,156
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint.$592
21 620.7-8 Materials & Supplies - Administrative & General $64
22 631-34 Contract Services - Professional $1,110
23 635 Contract Services - Water Testing
24 636 Contract Services - Other $1,113
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense $331
27 656-59 Insurance $608
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous $2,783
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)$8,756
Rev 3/02
Page 3
Nàme:Rickel Water Company
INCOME STATEMENT
For Year Ended 2009
ACCT#DESCRIPTION
1 Revenue (From Page 3, line 8)$15,163
2 Operating Expenses (From Page 3, line 33)$8,756
3 403 Depreciation Expense $7,285
4 406 Amortization, Utilty Plant Aquisition Adj.
5 407 Amortization Exp. - Other $140
6 408.10 Regulatory Fees (PUC)$50
7 408.11 Property Taxes $1,011
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list)DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes $20
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax - State
14 411 Provision for Deferred Utilty Income Tax Credits
15 412 Investment Tax Credits - Utility
16 Total Expenses from operations before interest (add lines 2-15)$17,262
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16)$(2,099)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest & Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income $7
25 426 Miscellaneous Non-Utility Expense $366
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, & 27)$(359)
29 Gross Income (add lines 19 & 28)$(2,458)
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31)(Also Enter on Pg 9, Line 2)$(2,458)
Rev 3/02
Page 4
Nàme: Rickel Water Company
SUB
ACCT#
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Rev 3/02
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 2009
DESCRIPTION
(Add lines 1 - 28)
Balance
Begi~ing
of Year
Added
During
Year
301 Organization $2,098 $2,098
302 Franchises and Consents $-$-
303 Land & Land Rights $5,094 $5,094
304 Structures and Improvements $13,103 $13,103
305 Collecting & Impounding Reservoirs $-$-
306 Lake, River & Other Intakes $-$-
307 Wells $54,380 $54,380
308 Infiltration Galleries & Tunnels $-$-
309 Supply Mains $-$-
310 Power Generation Equipment $-$-
311 Power Pumping Equipment $17,298 $17,298
320 Purification Systems $-$-
330 Distribution Reservoirs & Standpipes $-$-
331 Trans. & Distrib. Mains & Accessories $88,307 $88,307
333 Services $-$-
334 Meters and Meter Installations $14,442 $14,442
335 Hydrants $-$-
336 Backflow Prevention Devices $-$-
339 Other Plant & Misc. Equipment $-$-
340 Office Furniture and Equipment $3,727 $3,727
341 Transportation Equipment $-$-
342 Stores Equipment $-$-
343 Tools, Shop and Garage Equipment $-$-
344 Laboratory Equipment $-$-
345 Power Operated Equipment $1,435 $150 $1,585
346 Communications Equipment $-$-
347 Miscellaneous Equipment $-$-
348 Other Tangible Property $-$-
TOTAL PLANT IN SERVICE $199,884 $150 $-$200,034
Removed
During
Year
Balance
End of
Year
Enter beginning & end of year totals on Pg 7, Line 1
Page 5
Nàme: Rickel Water Company
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2009
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
ACCT#DESCRIPTION %of Year Year (Decrease)
304 Structures and Improvements 4.23%$5,768 $6,322 $554
305 Collecting & Impounding Reservoirs $-
306 Lake, River & Other Intakes $-
307 Wells 4.52%$30,027 $32,485 $2,458
308 Infiltration Galleries & Tunnels $-
309 Supply Mains $-
310 Power Generation Equipment $-
311 Power Pumping Equipment 1.73%$3,512 $3,812 $300
320 Purification Systems $-
330 Distribution Reservoirs & Standpipes $-
331 Trans. & Distrib. Mains & Accessories 4.16%$34,017 $37,689 $3,672
333 Services $-
334 Meters and Meter Installations 1.86%$2,835 $3,104 $269
335 Hydrants $-
336 Backflow Prevention Devices $-
339 Other Plant & Misc. Equipment $-
340 Office Furniture and Equipment 0.86%$901 $933 $32
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)$77,060 $84,345 $7,285
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Nàme: Rickel Water Company
BALANCE SHEET
For Year Ended 2009
ASSETS Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT#DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)$199,884 $200,034 $150
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)$199,884 $200,034 $150
108.1 Accumulated Depreciation (From Pg 6, Line 26)$77,060 $84,345 $7,285
108.2 Accum. Depr. - Utility Plant Lease to Others $-
108.3 Accum. Depr. - Property Held for Future Use $-
110.1 Accum. Amort. - Utility Plant in Service 1$1,901 $2,041 $140
110.2 Accum. Amort. - Utility Plant Lease to Others $-
115 Accumulated Amortization - Aquisition Adj.$-
Net Utilty Plant (Line 6 less lines 7 - 12)$120,923 $113,648 $(7,275)
123 Investment in Subsidiaries $-
125 Other Investments $-
Total Investments (Add lines 14 & 15)$-
131 Cash $15,234 $17,850 $2,616
135 Short Term Investments $-
141 Accts/Notes Receivable - Customers $4,747 $4,368 $(379)
142 Other Receivables $2,000 $2,000 $(0)
145 Receivables from Associated Companies $-
151 Materials & Supplies Inventory $-
162 Prepaid Expenses $-
173 Unbiled (Accrued) Utility Revenue $-
143 Provision for Uncollectable Accounts $-
Total Current (Add lines 17 .24 less line 25)$21,982 $24,218 $2,236
181 Unamortized Debt Discount & Expense $-
183 Preliminary Survey & Investigation Charges $-
184 Deferred Rate Case Expenses $-
186 Other Deferred Charges $2,019 $2,019 $-
Total Assets (Add lines 13,16 & 26 - 30)$144,924 $139,885 $(5,039)
Rev 3/02
Page 7
~ame: Rickel Water Company
BALANCE SHEET
For Year Ended 2009
LIABILITIES & CAPITAL Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT#DESCRIPTION of Year Year (Decrease)
201-3 Common Stock $68,430 $68,430 $-
204-6 Preferred Stock $-
207-13 Miscellaneous Capital Accounts $39,750 $39,750 $-
214 Appropriated Retained Earnings $-
215 Unappropriated Retained Earnings $(149,340)$(153,798)$(4,458)
216 Reacquired Capital Stock $-
218 Proprietary Capital $-
Total Equity Capital (Add Lines 1-5+7 less line 6)$(41,160)$(45,618)$(4,458)
221-2 Bonds $-
223 Advances from Associated Companies $-
224 Other Long - Term Debt $-
231 Accounts Payable $-$-$-
232 Notes Payable $27,924 $27,343 $(581)
233 Accounts Payable - Associated Companies $-
235 Customer Deposits (Refundable)$-
236.11 Accrued Other Taxes Payable $-
236.12 Accrued Income Taxes Payable $-
236.2 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 $-
255.1 Accumulated Investment Tax Credits - Utility $-
255.2 Accum. Investment Tax Credits - Non-Utilty $-
261-5 Operating Reserves $-
271 Contributions in Aid of Construction $173,250 $173,250 $-
272 Accum. Amort. of Contrib. in Aid of Const. **$(15,091 )$(15,091)$-
281-3 Accumulated Deferred Income Taxes $-
Total Liabilities (Add lines 9 - 29 $186,084 $185,502 $(581)
TOTAL LIAB & CAPITAL (Add lines 8 & 30)$144,924 $139,885 $(5,039)
Rev 3/02
** Only if Commission Approved
Page 8
Name: Rickel Water Company
STATEMENT OF RETAINED EARNINGS
For Year Ended 2009
1 Retained Earnings Balance (§ Beginning of Year
2 Amount Added from Current Year Income (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance (§ End of Year
$
$
(149,340)
(2,458)
$
$
(2,000)
(153,798)
7 Description (Class, Par Value etc.)
Common, no par value
CAPITAL STOCK DETAIL
No. Shares
A th . du orize us an ing ai
109,336 109,336 0
No. Shares
Ott d
Dividends
P 'd
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest
P 'd
Interest
8 Descriotion Rate Balance ai ccrue
Note Pavable K & C Rickel $27,344 $0 $0
A d
Rev 3/02
Page 9
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
For Year Ended 2009
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well, Spring,Pumo DesiQnation or location (oom)Filter etc.)WOO's GaL)Surface Wtr)
1.5 Miles West on Brunner Road 125 None 11,038 Well
from HiQhwav 95, north side of
road, before railroad tracks
.
3 System Storage:
Total
Capacity
OOO's
Usable
Capacity
OOO's
Type of
Reservoir Construction
(Elevated, Pres- (Wood, SteelStoraQe DesiQnation or Location GaL.Gal.urized, Boosted)Concrete)
1.5 Miles West on Brunner Road 2,000 2,000 Pressure Steel
from HiQhwav 95, north side of
road, before railroad tracks
(Duplicate form and attach if necessary. Asterisk facilties added this year.)
Rev 3/02
Page 10
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2009
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used& Type of Pumo**Power (gpm)(psi)This Year
1.5 Miles West on Brunner Road
from HiQhwav 95, north side of
road, before railroad tracks
Franklin Motor 25 125 60 26,196 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.
5 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?
8,774,500
3,105,000
N/A
6 If customers are metered, what was the total amount sold in peak month?1,522,300
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
NO
8 How many times were meters read this year?
During which months?
5
May, June, July,
August, September
9 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
10
10 Are backbone plant additions anticipated during the coming year?
If Yes, attach an explanation of projects and anticipated costs!
NO
11 In what year do you anticipate that the system capacity (supply, storage or distribution)
wil have to be expanded?UNKNOWN
Rev 3/02
Page 11
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2009
FEET OF MAINS
8"6,720 0 0 6,720
6"9,996 0 0 9,996
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
1 Pipe
Size
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This Last This Last
Year Year Year Year
33 33 7,311 6,254
1 1 3,047 5,209
34 34 10,358 11,463
2 Metered:
2A Residential
2B Commercial
2C Industrial
3 Flat Rate:
3A Residential
3B Commercial
3C Industrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
Rev 3/02
Page 12
"
CERTIFICATE
State of Washington )
) ssCounty of Spokane )
WE, 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.
~¿;
~~J)
acerge of Accounts)
this 211 day of Yk';
~L:
NOTA Y PUBLIC
, 2010-
Subscribed and Sworn to Before Me
My Commission Expires 'tlWl
gdklexcelljnelson/anulrptsJrannualrpt
Rev 3/02
Page 13