2013Annual Report.pdf

AIY]YUAL REPORT
OF
NAME
KEN AND CAI'I.IY RICKEL
IIICKEI- WA'TIIR CO
PO BOX 126I
IIAYDEN LAKE ID 83835
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
RII--V
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i")rc
yEAR ENDED 2013
ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COTTISSION
FOR THE YEAR EI{DIIiIG 2013
1 Give full name of utility
2 Date of Organization
3 Organized under the larw 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
COTPANY INFORTATION
Rickel lVater Company
/U{3r1995
244;61Oad Hwy 95 N, Athol. lD 83801 (Not mailinq address)
PO Box 126{
Phone No.
No
Hayden lake
83835
Gorporation
Kootenai Gounty
11 Are there any affiliated companies?No
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (Owner)
Vice President
Secretary
GeneralManager
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?
lf 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
City
State
zip
2'1461 Old Hwy 95 N
8380.|
Rev 3/02
Page 1
NAME: Rickel Water Company
COTPANY INFORiIATION (Gont)
Forthe Year Ended 2O1l
'17 ls water purchased for resale through the system?
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
18 lf yes: Name of Organization
Mailing Address
City
State
zip
Water Purchased
Yes
Bitterroot Water Com pany
No
Name of owner or operator Ken Rickel
PO Box 2306
Hayden Lake
ldaho
83835
19 Has any system(s) been disapproved by the
ldaho Department of Environmental Quality?
lf yes, aftach full explanation
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
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? July-2013
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach ful! explanation
and an updated system map
No
Gallons/CCF $Amount
2,257,6701S 677.30
No
No
Rev 3/02
Page 2
NAME: Rickel Water Company
ACCT #
REVENUE & EXPENSE DETAIL
Forthe Year Ended 2013
DESCRIPTION
1
2
3
4
5
6
7
8
460
461.1
461.2
462
464
465
466
400
4OO REVEI{UES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, lndustrial
Fire Protection Revenue
Other Water Sales Revenue
lnigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
$ 15,817
I 2,136
3 {1,880
$ 250
$ 5,031
3,211
$ 1,279
$ 923
$ 1,995
608
652
I ' DEQ Fees Billed separately to customers
10 '* Hookup or Connection Fees Collected
1'l ***Commission Approved Surcharges Collected
4OI OPERATING EXPENSES
601.1€ Labor- Operation & Maintenance
601.7 Labor - Customer Accounts
601.8 Labor - Administrative & General
603 Salaries, fficers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
61 5-16 Purchased Power & Fuel for Power
618 Chemicals
620.1-6 Materials & Supplies - Operation & Maint.
420.7-A Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
6{.142 Rentals - Property & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
17,953
Booked to Acct #
- Booked to Acct #460.1
Booked to Acct #
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31 670 Bad Debt Expense
32 675 Miscellaneous J 1,47
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, Iine 2)
Rev 3/02
Page 3
27,953
Name: Rickel Water Company
INCOME STATEMENT
ForYearEnded 2013
ACCT # DESCRIPTION
1 Revenue (From Page 3, line 8) S 17,959
2 Operating Expenses (From Page 3, line 33) 3 27,953
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - CIher
6 408,10 Regulatory Fees (PUC)
7 408.'11 Property Taxes
8 408.12 PayrollTaxes
9A 408.13 Other Taxes (list) DEQ Fees
I 7,210
$50
$ 720
9B
9C
9D
10 409.10 Federal lncomeTaxes
11 409.11 State lncome Taxes
12 410.10 Provision for Defened lncome Tax - Federal
13 410.11 Provision for Defened lncome Tax - State
14 411 Provision for Defened Utility lncome Tax Credits
15 412 lnvestment Tax Credits - Utility
$20
'16 Total Expenses ftom operations before interest (add lines 2-15) $ 3S,9Sl
17 413 lncome From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating lncome (Add lines 1, 17 &18less line 16) $ (18,001)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 4'19 lnterest & Dividend lncome
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility lncome
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 lncome Taxes, Non-Utility Operations
$-
$ tze
28 Net Non-Utility lncome (Add lines 20,22,23 & 24less 1ines21,25,26, &27) $ (166)
29 Gross lncome (add lines 19 & 28) $ (18,167)
30 427.3 lnterest Exp. on Long-Term Debt
$12
31 427.5 Other lnterest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
$
Rev U02
Page 4
s ({8,167)
Name: Ricke! Water Company
ACCOUNT ,lO{ PLANT IN SERVICE DETAIL
ForYear Ended 2013
SUB
ACCT #
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
u2
343
344
345
346
347
348
Balance
Beginning
ofYear
Added
During
Year
Removed
During
Year
Balance
End of
Year
$ 13.103
$ 17,298
J 202,320
7, Line'l
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
't6
17
18
19
20
21
22
23
24
25
26
27
28
29
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangibte Property
TOTAL PLANT IN SERVICE
(Add lines 1-281
094
1 3.1 03
Enter beginning
Rev 3/02
Page 5
Name: Rickel Water Company
ACGUMULATED DEPRECIATION ACCOUNT 108.I DETAIL
ForYear Ended 2013
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
SUB
ACCT #
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
DESCRIPTION
Structures and I mprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Propefi
TOTALS (Add Lines 1 -25)
Depreciation
Rate
o/o
4.09%
1.68%
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Name: Rickel Water Gompany
BAI.ANCE SHEET
ForYearEnded 2013
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)
'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)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
108.2 Accum. Depr. - Utili$ Plant Lease to Others
108.3 Accum. Depr. - Proper$ Held for Future Use
110.1 Accum. Amort. - Utility Plant in Service
1'10.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
123 lnvestment in Subsidiaries
125 Other lnvestments
Total lnvestments (Add lines 14 & 15)
131 Cash
135 Short Term lnvestments
141 Accts/Notes Receivable - Customers
'142 Other Receivables
145 Receivables from Associated Companies
15'l Materials & Supplies lnventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Gurrent (Add lines 17 -24 less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Defened Rate Case Expenses
186 Other Defened Charges
Total Assets (Add lines {3, 16 & 26 - 30)
Balance
Beginning
of Year
202
202,320
107.929
520
2.000
019
,l28,670
Balance
End of
Year
lncrease
or
Rev 3/02
Page 7
Name: Rlckel YYater Gompany
BAI.ANCE SHEET
ForYearEnded 2013
1
2
3
4
5
6
7
I
9
10
11
'12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
LIABILITIES & CAPITAL
DESCRIPTION
201-3 Common Stock
204-O Prefened Stock
207 -'13 Miscellaneous Capital Accounts
214 Appropriated Retained Eamings
215 UnappropriatedRetainedEamings
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
22'l-2 Bonds
223 Advances from Associated Companies
224 OtherLong - 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 lncome Taxes Payable
236.2 Accrued Taxes - Non-Utilig
23740 Accrued Debt, lnterest & Dividends Payable
241 Misc. Current & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilities
255.1 Accumulated lnvestment Tax Credits - Utility
255.2 Accum. lnvestment Tax Credits - Non-Utility
261-5 Operating Reserves
27'l Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. "
281-3 Accumulated Defened lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL UAB & CAPITAL ( Add lines 8 & 30)
Balance
Beginning
of Year
129,670
Balance
End of
Year
lncrease
or
615
* Only if Commission Approved
Rev 3/02
Page I
Name: Rickel Water Company
'l Retained Eamings Balance @ Beginning of Year
2 Amount Added from Cunent Year lncome (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Eamings
6 Retained Eamings Balance @ End of Year
STATEiiENT OF RETAINED EARNINGS
ForYearEnded 2013
GAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG-TERIf, DEBT
No. Shares Dividends
$ (161,594)
$ (18,167)
$ (20,5ee)
l-8993991
Description (Class. Par Value etc.)
Common. no oar value
Rev 3/02
Page 9
1
2
Name: Rickel Water Gompany
SYSTEM ENGINEERING DATA
ForYear Ended 2013
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:Type of
Treatment:
(None, Chlorine
Fluoride
1.5 Miles West on Brunner Road
95. north side of
before railroad tracks
3 System Storage:
Annual
Production
'000's Gal.)
Rated
Capacity
Water
Supply
Source
(Well, Spring,
Surface
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
Total
Capacity
000's
Gal.
1.5 Miles West on Brunner Road
north side of
before railroad tracks
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Usable
Capacity
000's
Gal.
Rev 3/02
Page 10
Name: Rickel Water Gompany
SYSTE]II ENG! NEERING DATA
(continrcd)
ForYearEnded 2013
Pump information for ALL system pumps, including wells and boosters.
Designation or Location
RatedHorse Capacity
& Tvoe of Power
Attach additional sheets if inadequate spaoe ls available on this page.
lf 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?
lf customers are metered, what was the total amount sold in peak month?
Was your system designed to supply fire flows?
lf Yes: What is cunent system rating?
How many times urere meters read this year?
During wfrich months? 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?
Are backbone plant additions anticipated during the coming year?
lf Yee, attach an explanatlon of projects and anticipated costsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
1.5 Miles West on Brunner Road
from north side of
road. before railroad tracks
Franklin Motor
pump curues previously provided or unavailable. Asterisk facilities added this year.
Discharge
Pressure
Energy
Used
This Year
12,441,900
4,098,800
N/A
1,851,110
NO
10
10
NO10
11
Rev 3/02
Page 1 1
UNKNOWN
Name: Rickel Water Gompany
1 Pipe
Size
SYSTEM ENGINEERIilG DATA
(continued)
ForYear Ended 2013
FEET OF TAINS
ln Use
Beginning
OfYear
lnstalled
During
Year
Abandoned
During
Year
2 Metered:
2A Residential
28 Commercial
2C lndustrial
3 Flat Rate:
3A Residential
38 Commercial
3C lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
CUSTOMER STATISTICS
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFICATE
State of ldaho
county ot l/cnl*at t
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.
Subscribed and Snrom to Before Me
)
)ss
)
$::re,
tmr*nua,rp,
tnis-f4 o ay *-fu , %tqb,_<T-
NOTARY PUBLIC
My Commission Expires Q-zs-2Dtq
Rev 3/02
Page 13
RICKEL WATER COMPAI\"Y
PO BOX 1261
HAYDEN LAKE,ID 83835 Ken Rickel, General Manager
Telephone: 20&683-8105 or 20&660-2560
Fax: 20&683-4315
To Our Customers:
This is a summaxy 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
PO Box 1261
Hayden Lake, ID 83835
208-683-81 05 or 208-660-2560
208-683431s (fax)
IPUC
PO Box 83720
Boise,lD 83720-0074
208-334-0300
800432-0369
TERMrN.trrON WITH PRrOR NOTTCL
With proper customer notice Rickel Water Company may deny or terminate water service for one of
the following rqrons:
l. 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-offvalve.
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:l. 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 fuckel Water Company.
4. Rickel Water Company has diligently attempted to notiS 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.
July 2013
(continued on next page)
Page t of 3
Rickel Water Companv
Customer Rules
NOTIT'ICATION AI\[D BILLING
l. 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 20e 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.
At least (24) twenty-four hours before the service is terminatedo a notice will be left at the
property advising you ofthe steps needed to have services continued or restored.
When the 24-hour period has ended, another attempt will be made to contact you in person or
by phone before service is terminated.
No additional notice of termination is requircd if upon receipt of a termination noticeo The customer makes a payment arrangement and subsequently fails to keep that
arrangement,
o 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 CIRCUMSTAI\CES
If you cannot pay your bill in full or you receive a notice of termination, please call our office.
Pavment arranseme4ts can be made to avoid termination of seryice.
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
certiffing that the termination of service will aggravate or create a medical emergency for a
permanent resident of your household.
CoMPLAINT PROCEpURES
If, 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 complaing 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 orthe IPUC.
3.
4.
5.
July 2013
(continued on next page)
Page 2 of 3
Rickel Water Companv
Customer Rules
RESTRICTION OF TER]VIINATION 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/trerself to you and state
the purpose of the visit. This person is authorized to accept payment in full.
HOOKT]P
The fuckel Water Company reserves the right to deny hookups during the winter montls due to
adverse weather conditions. New hookups will be scheduled as soon as weather conditions permit.
HOOKT]P CHARGES AIYD T'EES
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 permiued. 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 $1.10 per thousand gallons after the first 15,000 gallons used. Meters will be read between the l$
and the 5n 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 staffto 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.
LAI{DSCAPING 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 l, 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 TIIE RICKEL
WATER COMPA}.]-Y SHALL TAMPER WITH, INTERFERE WITH,
REPAI& CONNECT TO OR REPLACE ANY OF TTIE RICKEL WATER
COMPANY'S PROPERTY, EXCEPT IN THE CASE OF
EXTREME EMERGENCY
July 2013 Page 3 of 3