2012Annual Report.pdf

ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2012
COMPANY INFORMATION
1 Give full name of utility Rickel Water Company
2 Date of Organization 411311995
3 Organized under the laws of the state of Idaho
4 Address of Principal Office (number & Street) 24461OldHwy 95N,Athol,ID83801(Not mailing address)
5 P.O. Box if applicable) P0 Box 1261
6 City HaydenLake
7 State Idaho
8 Zip Code 83835
9 Organization (proprietor, partnership, corp.) Corporation
10 Towns, Counties served KootenaiCounty
11 Are there any affiliated companies? No
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact Information
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
Name Phone Nn
Ken Rickel 208-683-8105
Jerry Rickel 509-582-4940
Cathy Rickel 208-683-8105
Ken Rickel 208-683-8105
Cathy Rickel 208-883-8105
InlandNW Consultants 208-173-8370
Ken Rickel 208-683-8105
Susan Jacobson 866-791-5656
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year? No
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 24461OldHwy 95N
City Athol
State Idaho
Zip 83801
Rev 3/02
Page 1
NAME: Rickel Water Company
COMPANY INFORMATION (Cont)
For the Year Ended 2012
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 P0 Box 2306
City Hayden Lake
State Idaho
Zip 83835
Gallons/CCF $Amount
Water Purchased 2,645,130 I $
19 Has any system(s) been disapproved by the
Idaho Department of Environmental Quality? No
If yes, attach full explanation
20 Has the Idaho Department of Environmental Quality
recommended any improvements? No
If yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service 0
High Bills 0
Disconnection 0
22 Number of Customers involuntarily disconnected 0
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701? July-2012
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year? No
If yes, attach full explanation
and an updated system map
Rev 3/02
Page 2
NAME: Rickel Water Company
REVENUE & EXPENSE DETAIL
For the Year Ended 2012
ACCT # DESCRIPTION
400REVENUES
1 460 Unmetered Water Revenue $ -
2 461.1 Metered Sales - Residential $ 14,637
3 461.2 Metered Sales - Commercial, Industrial $ 586
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines I - 7) $15,223
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct #____________
10 Hookup or Connection Fees Collected $ -Booked to Acct J1 460.1
11 ***Commission Approved Surcharges Collected Booked to Acct #____________
401OPERATING EXPENSES
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts $ 200
14 601.8 Labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water $ 793
18 615-16 Purchased Power & Fuel for Power $ 1,541
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint. $ 50
21 620.7-8 Materials & Supplies - Administrative & General $ 82
22 631-34 Contract Services - Professional $ 2,200
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense $ 1,486
27 656-59 Insurance $ 789
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 $ 3,474
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) $ 10,615
Rev 3/02
Page 3
Name: Rickel Water Compan
INCOME STATEMENT
For Year Ended 2012
ACCT # DESCRIPTION
1 Revenue (From Page 3, line 8) $15,223
2 Operating Expenses (From Page 3, line 33) $10,615
3 403 Depreciation Expense $7,224
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC) $64
7 408.11 Property Taxes $691
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 Utility Income Tax Credits
15 412 Investment Tax Credits - Utility
16 Total Expenses from operations before interest (add lines 2-15) $18,615
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) $(3,392)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest & Dividend Income $22
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income $-
25 426 Miscellaneous Non-Utility Expense $501
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) $(479)
29 Gross Income (add lines 19 & 28) $(3,871)
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) $(3,871)
Rev 3/02
Page 4
3 303 Land & Land Rights
4 304 Structures and Improvements
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River & Other Intakes
7 307 Wells
8 308 Infiltration Galleries & Tunnels
9 309 Supply Mains
10 310 Power Generation Equipment
11 311 Power Pumping Equipment
12 320 Purification Systems
13 330 Distribution Reservoirs & Standpipes
14 331 Trans. & Distnb. Mains & Accessories
15 333 Services
16 334 Meters and Meter Installations
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant & Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
094
13,103 103
$17,298 $17,298
$90,172 $90,172
$14,862 $- $14,862
$
$3,727 $3,727
$1,585 $1,585
$- $
$ Ej - Is
I of year on Pg 7,
Name: Rickel Water Company
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 2012
Balance Added
SUB Beginning During
ACCT # DESCRIPTION of Year Year
1 301 Organization $2,098
2 302 Frnrhisps and Consents S
Removed
During
Year
Balance
End of
Year
Rev 3/02
Page 5
Name: Rickel Water Company
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2012
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
SUB
ACCT # DESCRIPTION
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backfiow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
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)
Depreciation Balance Balance Increase
Rate Beginning End of or
% nf Yr Yr (flrrs)
4.09% $ 7,404 $ 7,940 $ 536
4.52% $ 37,401 $ 39,858 $ 2,457
1.72% $ 4,411 $ 4,708 $ 297
4.02% $ 46,823 $ 50,448 $ 3,625
1.98% $ 3,701 $ 3,995 $ 294
0.40% $ 965 $ 980 $ 15
100,705 $ 107,929 $ 7,224
enter oeginning & ena or year toais on t'g f , une i
Rev 3/02
Page 6
Name: Rickel Water Company
Rev 3/02
Page 7
BALANCE SHEET
For Year Ended 2012
ASSETS
ACCT # DESCRIPTION
Balance Balance
Beginning End of
of Year Year
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
101
102
103
105
114
108.1
108.2
108.3
110.1
110.2
115
123
125
131
135
141
142
145
151
162
173
143
181
183
184
186
Utility Plant in Service (From Pg 5, Line 29)
Utility Plant Leased to Others
Plant Held for Future Use
Construction Work in Progress
Utility Plant Aquisition Adjustment
Subtotal (Add Lines I - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utility Plant Lease to Others
Accum. Depr. - Property Held for Future Use
Accum. Amort. - Utility Plant in Service I
Accum. Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
Investment in Subsidiaries
Other Investments
Total Investments (Add lines 14 & 15)
Cash
Short Term Investments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies Inventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17-24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & Investigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 13,16 & 26 -30)
$ 202,320
$ 202,320
$ 100,705
$ 2,100
$ 99,515
$ 29,924
$ 903
$ 2,000
$ 32,827
$ 2,019
$ 134,3611$
$ 202,3
$ 202,3
$ 107,9
$ 2,1
$ 92,2
$ 31,8
$ 5
$ 2,0
$ 34,3
$ 2,0
128,6
Increase
or
(Decrease
$
$
$
$
$
$
$ 72
$
$
-
9
Name:
ACCT #
Rickel Water Company
BALANCE SHEET
For Year Ended 2012
LIABILITIES & CAPITAL
DESCRIPTION
Balance
Beginning
of Year
Balance
End of
Year (Decrease)
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
201-3 Common Stock
204-6 Preferred Stock
207-13 Miscellaneous Capital Accounts
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
221-2 Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable
232 Notes Payable
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
25.1 Accumulated Investment Tax Credits - Utility
255.2 Accum. Investment Tax Credits - Non-Utility
261-5 Operating Reserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. --
281-3 Accumulated Deferred Income Taxes
Total Liabilities (Add lines 9 - 29
TOTAL UAB & CAPITAL ( Add tines 8 & 30)
** Only if Commission Approved
$
$
$
$
$
$
$
$
$
$
68,430
39,750
(155,723)
(47,543)
-
23,744
173,250
(15,091)
181,904
134,361
$ 68,430 $ -
$ -
$39,750 $ -
$ _-
$(161,594) $ (5,871)
$ -
$ -
$(53,414) $ (5,871)
$ -
$ -
$ -
$869 $ 869
$23,055 $ (689)
$ -
$ -
$ -
$ -
$ -
$ -
$
$ -
$ -
$ -
$ -
$ -
$ -
$173,250 $ -
$(15,091) $ -
$ -
$182,083 $ 180
$128,670 $ (5,691)
Rev 3/02
Page 8
Name: Rickel Water Company
STATEMENT OF RETAINED EARNINGS
For Year Ended 2012
I 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
$(155,723)
$ (3,871)
$ (2,000)
$(161,594)
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 Description(Class,Par Valueetc.) Authorized )utstanding Paid
Common,nopar value 109,336 109.336 I 0
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
8
Rev 3/02
Page 9
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
For Year Ended 2012
Provide an updated system map if significant changes have been made to the system during the year.
KA Water Supply: Type of Water
Treatment: Supply
Rated (None, Chlorine Annual Source
Capacity Fluoride Production (Well, Spring,
3 System Storage:
Total Usable Type of
Capacity Capacity Reservoir Construction
000's 000's (Elevated,Pres- (Wood, Steel
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Rev 3/02
Page 10
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
(continued)

For Year Ended 2012
4 Pump information for ALL system pumps, including wells and boosters.
Rated Discharge Energy

Designation or Location Horse Capacity Pressure Used
(osil This Year
1.5MilesWeston
from Hiohwav 95.
tracks

Franklin Motor I 25 I 1251 60 I 16,609 KW
Submit pump curves unless previously provided or unavailable. As
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?
6 If customers are metered, what was the total amount sold in peak month?
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
8 How many times were meters read this year?
added this year.
5,467,800
2,931,400
N/A
1,460,986
NO
r
During which months? May,June,July,
August,September
9 How many additional customers could be served with no system improvements
except a service line and meter? 10
How many of those potential additions are vacant lots? 10

10 Are backbone plant additions anticipated during the coming year? NO
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 3/02
Page 11
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
TOTALS (Add lines 2 through 8)
Name: Rickel Water Company
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2012
FEET OF MAINS
In Use Installed Abandoned In Use
1 Pipe Beginning During During End of
Size Of Year Year Year Year
CUSTOMER STATISTICS
Rev 3/02
Page 12
CERTIFICATE
State of Idaho )
) ss
County of
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.
(Chief Officer)
(Ji2
(Officer in Charge of Accounts
Subscribed and Sworn to Before Me
this/ day of
NOTARY PUBLIC
My Commission Expires M7 '/ c
Rev 3/02
Page 13
/ OTARy \
PijC /
S. .• .. #_•••I••j¼
RICKEL WATER COMPANY
P0 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, other fees and landscaping restrictions has also been included.
If you have any questions concerning this information, please contact:
Rickel Water Company OR IPUC
P0 Box 1261 PO Box 83720
Hayden Lake, ID 83835 Boise, ID 83720-0074
208-683-8105 or 208-660-2560 208-334-0300
208-683-4315 (fax) 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)
July 2012 Page 1 of 3
Rickel Water Company
Customer Rules
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 if upon 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 of termination, please call our office.
Payment arranaements 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
It 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)
July 2012 Page 2 of 3
Rickel Water Company
Customer Rules
RESTRICTION OF TERMINATION OF SERVICE
Service cannot be disconnected on Friday after 2:00 p.m., on Saturday, Sunday, any legal holidays
recognized by the State of Idaho or 2:00 p.m. 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 I '
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.
LANDSCAPING AROUND METERS
Any landscaping to be placed within 6 feet in all directions of your water meter is required to
have prior approval from the General Manager before the landscaping can be completed. Any
landscaping completed prior to June 1, 2008 is exempt, with the understanding that if the current
landscaping does interfere with future water meter maintenance, it may have to be altered by the
property owner to comply with this rule.
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
July 2012 Page 3 of 3