2014Annual Report.pdf

ANNUAL REPORT
OF
RICKEL WATER COMPANY
NAME
PC Box 1261
Hayden Lake,ID 83835
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FORTHE
YEAR ENDED 2014
c .J_
Ch
(I)
C-
-U
cr’
m
ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COiIMISSION
FORTHE YEAR ENDING 2014
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 Organ ization (proprietor, partnership, corp. )
10 Towns, Counties served
COiIPANY INFORMATION
Rickel llVater Gompany
4r13r{995
2ffi1Old Hwv 95 N. Athol. lD 83801 (Not mailins addrcee)
PO Box 126{
Hayden lake
83835
Name Phone No.
No
Athol
ldaho
Gorporation
Kootenai Gounty
11 Are there any affiliated companies?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (OwneQ
Mce President
Secretary
GeneralManager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletione made
to the service area during the year?
!f yes, attach a Iist with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's books and records kept?
24461 Old Htny 95 NStreet Address
City
State
zip
Rev 3/02
Page 1
NAME: Rickel Water Company
COISPANY INFORilAilON (Cont.)
FortheYearEnded 2014
15 ls 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?
18 lf yes: Name of Organization
17 ls water purchased for resale through the system?Yes
Bitterroot Ullater Company
No
Name of owner or operator Ken Rickel
Mailing Address
City
State
zip
Water Purchased
PO Box 2306
Hayden Lake
19 Has any system(s) been disapproved by the
ldaho Department of Environmental Quality?
If yes, attach 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 conceming:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
!f yes, attach full explanation
and an updated syatem map
83835
of Rules required by IDAPA 31.21.01.701? July-2014
Gallons/CCF $Amount
1.829.810 I $ 548.94
No
No
No
Rev 3/02
Page 2
NAME: Rickel Water Company
REVENUE & EXPENSE DETAIL
FortheYearEnded 2014
ACCT # DESCRIPTION
.100 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential
3 461.2 Metered Sales - Commercial, lndustrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 lnigation Sales Revenue
7 466 Sales for Resale
I 400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
I " DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
'11 *Commission Approved Surcharges Collected
401 OPERATING EXPENSES
12 601.16 Labor - Operation & Maintenance
13 601.7 Labor - CustomerAccounts
14 601.8 Labor - Administrative & Genenal
15 603 Salaries, fficers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 Chemicals
20 620.16 Materials & Supplies - Operation & Maint.
$ 1{,880
$ 350
$ 5,181
$ 549
$ 3,121
21 620.7-8 Materials & Supplies - Administrative & General $ 115
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 64142 Rentals - Property & Equipment
26 650 Transportation Expense
27 656-59 lnsurance
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
$ 1,4{0
$-
$ 14,768
$ l,9oo
$ 16,668
Booked to Acct #
$ - Booked to Acct # 460.1
Booked to Acct #
$ 200
$ 548
$ {,1{9
$ 1,777
33 Tota! Operating Expenees (Add llnes ,l2 - 32, also enter on Pg 4, line 2) $ 26,685
Rev 3/02
Page 3
Name: Rickel Water Company
INCOME STATEMENT
ForYearEnded 2014
ACCT #DESCRIPTION
1
2
3
4
5
6
7
I
9A
9B
9C
9D
10
't1
12
13
14
15
16
17
18
19
20
21
22
23
24
25
28
27
28
29
30
31
32
Revenue (From Page 3, line 8)
Operating Expenses (From Page 3, line 33)
Depreciation Expense
Amortization, Utility Plant Aquisition Adj.
Amortization Exp. - Other
Regulatory Fees (PUC)
Property Taxes
PayrollTaxes
Other Taxes (list)
16,668
403
406
407
408.10
408.1't
408.12
408.13 DEQ Fees
$ 26,685
$ 7,202
696
409.10 Federal lncome Taxes
409.11 State lncome Taxes
410.10 Provision for Defened lncome Tax - Federal
410.11 Provision for Defened lncome Tax - State
411 Provision for Deferred Utility lncome Tax Credits
412 lnvestment Tax Credits - Utility
413
414
415
416
419
420
421
426
408.20
409-20
427.3
427.5
m
Total Expenses from operations before interest (add lines 2-15)
lncome From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating lncome (Add lines 1, 17 &18less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
lnterest & Dividend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility I ncome
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24less |'ines21,25,26, &27)
Gross lncome (add lines 19 & 28)
lnterest Exp. on Long-Term Debt
Other lnterest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
34,653
$ (17,984)
$ (17,978)
Rev 3/02
Page 4
$ (17,978):
Name: Rickel Water Company
ACCOUNT 101 PLANT IN SERVICE DETAIL
ForYearEnded 2014
SUB
ACCT #
Balance
Beginning
of Year
13.103
17,298
202,320
Enter
Added
During
Year
Removed
During
Year
Balance
End of
Year
2,098
094
13.103
54,380
90.172
3.727
1
2
3
4
5
o
7
8
9
10
11
12
13
14
15
16
'17
18
19
20
21
22
23
24
25
26
27
28
29
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
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
Backfl ow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PTANT IN SERVICE
(Add lines 1 -281
094
end yeat 7, Line 1
Rev 3/02
Page 5
Name: Rickel UYater Company
ACCUilULATED DEPRECIATION ACCOUNT 1 O8.I DETAIL
ForYearEnded 2014
1
2
3
4
5
6
7
8
I
10
11
12
13
14
't5
16
17
18
't9
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
u1
u2
343
3M
345
346
347
348
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Povver Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
BacKlow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equiprnent
Other Tangible Property
TOTALS (Add Lines 1 - 25)
Depreciation
Rate
o/o
4.09%
'|..680/o
4.02o/o
1.94o/o
0.00%
Balance
Beginning
of Year
Balance
End of
Year
!ncrease
or
536
291
3,629
288
7.202
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Name: Rickel hlater Company
tsALANCE SHEET
ForYearEnded 2014
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
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101
102
103
105
114
108.1
108.2
108.3
110.1
110.2
115
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 1 - 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
Accum. Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6lees lines 7 - 12)
123 lnvestment in Subsidiaries
125 Other lnvestments
Total Inveetments (Add lines 14 & 15)
131 Cash
135 Short Term lnvestments
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies lnventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Current (Add lines {7 -24less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
17.158
19,614
106,714
Balance
End of
Year
lncrease
or
7,202
3,231
21.319
Rev U02
Page 7
Name: Rickel Water Company
BALANCE SHEET
ForYear Ended 2011
1
2
3
4
5
t)
7
I
9
10
1'.l
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
LIABILITIES & CAPITAL
DESCR!PTION
201-3 Common Stock
20/,$ Preferred Stock
207 -13 Miscellaneous Capital Accounts
214 Appropriated Retained Eamings
215 UnappropriatedRetainedEarnings
216 ReacquiredCapitalStock
218 Proprietary Capital
Total Equity Capital(Add Lines 1-5+7less 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 CustomerDeposits(Refundable)
236.11 Accrued Other Taxes Payable
236.12 Accrued lncome Taxes Payable
236.2 Accrued Taxes - Non-Utility
23740 Accrued Debt, lnterest & Dividends Payable
241 Misc. Cunent & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Defened Liabilities
255.1 Accumulated lnvestment Tax Credits - Utility
255.2 Accum. lnvestment 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 lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines I & 30)
Balance
Beginning
of Year
106,714
Balance
End of
Year
lncrease
or
** Only if Commission Approved
Rev 3/02
Page 8
Name: Rickel Water Gompany
1 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 orAppropriated
5 Other Distributions of Retained Eamings
6 Retained Eamings Balance @ End of Year
Description (Class, Par Value etc.).
Common, no par value
STATEMENT OF RETAINED EARNINGS
ForYear Ended 2011
CAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG.TERM DEBT
Year-end
$ (200,360)
$ (17,978)
$ (1,450)
$ (219,788)
No. Shares
Rev 3/02
Page 9
1
2
Name: Rlckel WaterCompany
SYSTETUI ENGINEERING DATA
ForYear Ended 2014
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
1.5 Miles West on Brunner Road
north side of
before railroad tracks
3 System Storage:
or Location
Total
Capacity
000's
Gal.
1.5 Miles West on Brunner Road
north side of
road, before railroad tracks
(Dupllcate form and attach if necessary. Asterisk facilitiee added this year.)
Type of WaterTreatment Supply
(None, Chlorine Annual SourceFluoride Production (Well, Spring,
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
Rated
Capacity
Usable
Capacity
000's
Gal.
Rev 3/02
Page 10
Name: RickelWaterGompany
SYSTEiI ENGINEERING DATA
(continued)
For Year Ended 20'|.4
4 Pump information for ALL system pumps, including wells and boosters.
RatedHorse Capacity
& Tvoe of
6 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 curent system rating?
How many times were meters read this year?
During which months?April, May, June, July,
Auoust. Seotember. 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?
Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanatlon of proiects and anticipated coetsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Designation or Location
Power
1.5 Miles West on Brunner Road
95. north side of
before railroad tracks
Franklin Motor
pump curuea unless previously provided or unavallable. Asterisk facilities added this year.
Attach additional eheets if inadequate space is available on thie 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?
Discharge
Pressure
Energy
Used
This Year
11,120,700
4,938,300
N/A
1,501,530
NO
10
10
10
11
NO
Rev 3/02
Page 11
UNKNOWN
Name: Rickel Water Company
1 Pipe
Size
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2014
FEET OF MAINS
ln Use
Beginning
OfYear
lnstalled
During
Year
Abandoned
During
Year
ln Use
End of
Year
2 Metered:
2A Residential
28 Commercial
2C lndustriat
3 Flat Rate:
3A Residential
38 Commercial
3C lndustriat
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
I OtherWater Utilities
cusToirER sTATrsilcs
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFIGATE
State of ldaho
County of
WE, the undersigned, Kenneth W. Rickeland 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 carcfully examined same, and
declare the same to be a conect 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.
/o'
(Chief Officer)
-$x-'Yilras=iely \?
7 i &yauro ,i S
%rit;N
gdUcxccl4rplsodanulrplsirybannuem
)
)ss
)
Subscribed and Swom to Before Me
2a/f
My commission Expires a\r , Zl , 2 o t1
Rev 3/02
Page 13
RICKEL WATER COMPANY
PO BOX 1261
HAYDEN LAKE,ID 83835 Ken Rickel, General Manager
Telephone: 20&6&j-8105 or 20&660-2560
Fax: 20&683-4315
To Our Customers:
This is a summary of the rules for termination of service for all Rickel Water Company customers as
deterrrined by the Idaho Public Utilities Commission (II,UC), as of March l, 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 E3835
208-683'8 I 05 or 208-660 -2560
208-6834315 (fax)
IPUC
PO Box 83720
Boise, D 83720-0074
208-334-0300
800432-0369
TER]VIINATION 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 pa5rment of a past due billing with aNSF 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.
TERMTNATTON WTTHOUT PRrOR NOTTCp
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 properly.
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 notifr 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 2014
(continued on next page)
Page I of 3
Rickel Water Companv
Customer Rules
NOTITICATION ANN BITLTXG
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 20ft 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
properly advising you ofthe 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 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 AN[I) SPECIAL CIRCT'MSTANCES
lf you cannot pay your bill in full oryou receive a notice of termination, please call our office.
Pavment arransements can be made to avoidJermination of seruice.
Termination of service will be postponed thirty (30) days from the date of a written certification from
a licensed physician or public health offrcial 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
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 complainl 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.
July 2014
(continued on next page)
Page2 of 3
Rickel Water Companv
Customer Rules
RESTRICTION OF TERMINATION OB' 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 identifi him/herself to you and state
the purpose of the visit. This person is authorized to accept payment in full.
HOOKTE
The Rickel Water Company neserves 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.
HOOKT'P 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 $L10 per thousand gallons after the first 15,000 gallons used. Meters will be read between the I't
and the 56 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.
RDCOI\I\TECTION 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.
rrAltpscAPrNc ARoulID 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
Iandscaping 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 ownerto comply with this rule.
NO ONE EXCEPT AN AUTHORIZED AGENT OF TT{E RICKEL
WATER COMPANY SHALL TAMPER WITH,INTERFERE WITH,
REPAIR, CONNECT TO OR REPLACE ANY OF THE RICKEL WATER
COMPANY'S PROPERTY, EXCEPT IN TT{E CASE OF
EXTREME EMERGENCY
July 2014 Page 3 of 3