2015Annual Report.pdf

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AI{A{(IAL REPORT
OF
RICKEL WATER COMPANY
NAME
PO BOX 1261
HAYDEN LAKE, ID 83835
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2015
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ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COTTISSION
FOR THE YEAR ENDING 2015
1 Give full name of utility
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Ofiice (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organization (proprietor, partnership, con.)
10 Toums, Counties served
COTPANY INFORTATION
Rickel Wabrcompany
'l/{3fl995
2461Oad Hnuy 95 N, Athol, lD 83801 (Not mailins address)
PO Box'1261
ilo
83801
Hayden Lake
83835
Gorporaton
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 (Outner)
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
24461 Old Hw 95 N
Rev 3/02
Page 1
NAME: Ricke! Water Company
COTPANY INFORilATION (Gont)
FortheYearEnded 2015
17 ls water purchased for resale through the system?
15 ls the system operated or maintiained 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
Name of owner or operator
Mailing Address
City
State
zip
Yes
Bitterroot Water Gompany
No
Ken Rickel
PO Box 2306
Hayden lake
ldaho
83835
Water Purchased
19 Has any system(s) been disapproved by the
ldaho Department of Environmental Quality?
lf yes, attach full explanation
20 Has the ldaho Department of Environmental Quali$
recommended any improvements?
!f 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
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Oid significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
GallondCCF
1,642,782llI
$Amount
192.82
No
No
July-2015
No
Rev 3/02
Page2
NAME: Rickel WaterCompany
ACCT #
REVENUE & EXPENSE DETAIL
FortheYearEnded 2015
DESCRIPTION
1
2
3
4
5
6
7
8
4OO REVENUES
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)
9 * DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
1'l **Commission Approved Surcharges Collec-ted
40.t OPERATING EXPENSES
601.1-6 Labor - Operation & Maintenance
601.7 Labor - Customer Accounts
601.8 Labor - Administrative & General
603 Salaries, Officerc & Directors
604 Employee Pensions & Benefits
610 Purchased Water
61 5-1 6 Purchased Power & Fuel for Power
618 Chemicals
620.1-6 Materials & Supplies - Operation & Maint.
620.7-8 Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
il142 Rentals - Property & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous
460
461.1
461.2
462
464
465
466
400
i 17,217
$ 1,760
18,977
Booked to Acct #
- Booked to Acct #
Booked to Acct #
460.1
12
13
14
't5
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
11,880
$ 5,481
493
$ 3,450
1,410
$ 1,126
i 2,uo
Total Operating Expenses (Add lines 12 - 32, also enter on Pg tl, line 2)
Rev 3/02
Page 3
27,839
Name: Rickel Water Company
INCOTE STATEMENT
ForYear Ended 2015
ACCT #DESCRIPTION
1
2
3
4
5
6
7
8
9A
9B
9C
9D
10
11
12
13
't4
15
16
17
18
19
20
2',|
22
23
24
25
26
27
28
29
30
31
32
403
406
407
408.10
408.1 1
408.12
408.13
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)
$ 27,838
$ 5,296
636
18,977
$ 33,840
50
DEQ Fees
409.10 Federal lncome Taxes
409.11 State lncome Taxes
410.10 Provision for Defened lncome Tax - Federal
410.11 Provision for Deferred lncome Tax - State
411 Provision for Defened Utility lncome Tax Credits
412 lnvestment Tax Credits - Utility
413
4'.14
415
416
419
420
421
426
408.20
409-20
427.3
427.5
$zo
Total Expenses from operations before interest (add lines 2-15)
lncome From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating lncome (Add lines 1, 17 &18less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
lnterest & Dividend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility lncome
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utili$ Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21 ,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)
$ (14,863)
$5
$ (14,8s8)
$-
_I_t]4,!!!)_
Rev 3/02
Page 4
Name: Ricke! hlater Gompany
ACCOUilT IOl PTANT !1{ SERVICE DETAIL
ForYear Ended 2015
SUB
ACCT #
Balance
Beginning
of Year
13.103
Added
During
Year
Removed
During
Year
Balance
End of
Year
2,098
13,103
$ 275
, Line 1
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
301
302
303
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
Organization
Franchises and Consents
Land & Land Rights
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
Ofiice Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(AddlinesI-28)
Rev 3/02
Page 5
Name: Ricke! Water Gompany
ACCUTUI.ATED DEPRECNNON ACCOUNT 108.I DETAIL
ForYearEnded 2015
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
u1
342
u3
344
345
346
347
348
DESCRIPTION
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 Tangible Propefi
TOTALS (Add Lines 1-251
Depreciation
Rate
oh
2.860/0
3.12o/o
1 .610/6
Balance
Beginning
of Year
Balance
End of
Year
Increase
or
375
239
39
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Name: Rickel Water Gompany
BALANCE SHEET
ForYear Ended 2015
1
2
3
4
5
6
7
8
9
10
11
12
't3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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 Utili$ Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
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
110.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility PIant (Line 6 less lines 7 - 12)
'123 lnvestment in Subsidiaries
125 Other lnvestments
Total Investments (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 Gurrent (Add lines 17 -24 lees 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
202.320
242320
122,341
Balance
End of
Year
lncrease
or
275
275
Rev 3/02
Page 7
Name: Rickel Water Company
BAI.ANCE SHEET
ForYearEnded 2015
ACCT #
LIABILITIES & CAPITAL
DESCRIPTION
201-3 Common Stock
204-6 Prefened Stock
207-13 Miscellaneous Capital Accounts
214 Appropriated Retained Eamings
215 UnappropriatedRetainedEamings
2'16 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Retundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Cunent & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum. lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construc-tion
Accum. Amort. of Contrib. in Aid of Const. *'
Accumulated Defened lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
16,911
1
2
3
4
5
o
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
221-2
223
224
231
232
233
235
236.11
236.12
236.2
23740
241
251
252
253
255.1
255.2
261-5
271
272
28',t-3
* Only if Commission Approved
Rev 3/02
Page 8
Name: Rickel hlater Gompany
1 Retained Eamings Balance @ Beginning of Year
2 Amount Added from Cunent Year lncome (From Pg 4, Line 32)
3 CIher Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Eamings
6 Retained Eamings Balance @ End of Year
STATETENT OF RETAINED EARI{INGS
ForYearEnded 2015
CAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG-TERT DEBT
Year-end
No. Shares Dividends
$ (219,788)
$ (14,858)
$ (1,000)
$ (235,646)
7 Descriotion (Class. Par Value etc.)
Common. no oar value
Rev 3/02
Page 9
Name: Rickel Water Gompany
SYSTEU ENGINEERING DATA
ForYear Ended 2015
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:Type of
Treatment:
(None, Chlorine
Fluoride
1.5 Mites West on Brunner Road
95, north side of
road. before railroad tracks
3 System Storage:
Annual
Production
1000's Gal.l
Rated
Capacity
Water
Supply
Source
(Well, Spring,
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
or Location
Total
Capacity
000's
Gal.
1.5 Miles West on Brunner Road
95. north side of
road. 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 Company
SYSTE]U ENGI NEERING DATA
(continued)
ForYearEnded 2015
Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power
Rated
Capacity
& Tvoe of
1.5 Miles West on Brunner Road
from north side of
road, before railroad tracks
Franklin Motor
* Submit pump curves unless Asterisk
Attach additiona! sheets if inadequate space is available on this page.
lf Wells are metered:
What was the total amount pumped this year?
What raras the total amount pumped during peak month?
What was the total amount pumped on the peak day?
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 cunent system rating?
How many times were meters read this year?
During wtrich months?
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 Yes, attach an explanation of projects and anticipated coetsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Discharge
Pressure
Energy
Used
This Year
12,599,600
3,795,800
N/A
1,719,530
NO
Mav. June. Julv.
10
10
NO10
11
Rev 3/02
Page 1 1
UNKNOWN
Name: Rickel Water Company
1 Pipe
Size
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2015
FEET OF TAINS
ln Use
Beginning
OfYear
Abandoned
During
Year
Thousands of Gallons Sold
lnstalled
During
Year
2 Metered:
2A Residential
28 Commercial
2C lndustrial
3 Flat Rate:
3A Residential
38 Commercial
3C lndustrial
Private Fire Protection
Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
I Other Water Utilities
Rev 3/02
TOTALS (Add lines 2 through 8)
Page'12
CERTIFICATE
State of ldaho
county"r VC.0(P\R\
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,
ftom the original books, papers and records of said utility; that we have carefully 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.
Subscribed and Surom to Before Me
My commission Expires t\5 - nL-(- 7 \
gduercel4nelson/anulrpts^Mrannualrpt
)
)ss
)
(Chief Officer)
Rev 3/02
Page 13
RICKEL WATER COMPANY
PO BOX 1261
IIAYIIEN LAKE, ID &t835 Ken Rickel, General Manager
Telephone: 20&683-8105 or 20&66G2560
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
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 conceming this information, please contact:
Rickel Water Company OR
PO Box 126l
HaydenLake, ID 83835
208-683-81 05 or 208-660-2560
2086834315 (fax)
IPUC
PO Box 83720
Boise,lD 837204074
208-334-0300
800432-0369
RI]LES T'OR TERIVIINATION OF SERVICE
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 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. Refi.rsing 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 fideral, 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.
Juty 2015
(continued on next page)
Page I of 3
Rickel Water Comnanv
Customer Rules
NOTIT'ICATION AI\ID 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 20s ofthe same
month. During the winter months a basic monthly fee of 530.00 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 ofthe steps needed to have services continued or restored.
4. When the Z4rhour 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 AI\ID SPECIAL CIRCUMSTAI\CES
If you cannot pay your bill in full or you receive a notice of termination, please call our offtce.
Pavment arranqements can be made to avoid termination of service.
Termination of service will be postponed thirly (30) days from the date of a written certification from
a licensed physician or public health offrcial stating t}re 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 complaint, you may ask the IPUC to
review the maffer. 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 2015
(continued on next page)
Page 2 of 3
Rickel Water Companv
Customer Rules
RESTRICTION OF TERMINATION OT' 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.
HOOKtiP
The Rickel Water Company reseryes 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.
HOOKTIP CHARGES AIID ['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 ofthe 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 allowe4 one stocktank will also be permitted. No inigation of property will be
permitted.
The monthly rate is $30.00 per month for the fint 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't
and the 56 of the month. Payment is due in ftill (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 insuffrcient 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 arangementso 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\IDSCAPING AROIII\ID 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 TTIE, RICKEL
WATER COMPANY SHALL TAMPER WITH, INTERFERE WITH,
REPAI& CONNECT TO OR REPLACE ANY OF TIIE RICKEL WATER
COMPANY'S PROPERTY, EXCEPT IN TTIE CASE OF
EXTREME EMERGENCY
July 2015 P4ge 3 of 3