2000Annual Report.pdf

ANNUAL REPORT
OF
NAME
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED to -.a;-oo
ANNUAL REPORTFOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 10/31/00
COMPANY INFORMATION
1 Give full name of utility SPIRIT LAKE EAST WATER COMPANY
2 Date of Organization 4/1/82
3 Organized under the laws of the state of Idaho
4 Address of Principal Office (number&street)15102 E.IndianaAve.
5 P.O.Box (if applicable)
6 City Spokane
7 State WA
8 Zip Code 99216
9 Organization (proprietor,partnership,corp.)Corp
10 Towns,Counties served Spirit Lake East and Treeport Developments
Kootenai and Bonner County
11 Are there any affiliated companies?Hanson Industries,Inc.
If yes,attach a list with names,addresses &descriptions.Explain any services
provided to the utility.
12 Contact Information Name Phone No.
President (Owner)Raymond A.Hanson 509-922-5252
Vice President
Secretary Dennis A.Hanson 509-922-5252
General Manager
Complaintsor Billing Roxann Middleton 509-922-5252
Engineering
Emergency Service Jim Kruger 509-922-5252
Accounting Roxann Middleton 509-922-5252
13 Were any water systems acquiredduring the year or any additions/deletionsmade
to the service area during the year?No
If yes,attach a list with names,addresses &descriptions.Explain any servicesprovidedtotheutility.
14 Where are the Company's books and records kept?
Street Address 15102 E Indiana Ave.
City Spokane
State WA
Zip 99216
Rev7/99 Page 1
NAME:SPIRIT LAKE EAST WATER COMPANY
COMPANYINFORMATION(Cont.)
For the Year Ended 10/31/00
15 Is the system operatedor maintained under a
service contract?No
16 If yes:With whom is the contract?
When does the contract expire?
What services and rates are included?
17 Is water purchasedfor resale through the system?No
18 If yes:Name of Organization
Name of owner or operator
Mailing Address
City
State
Zip
Gallons/CCF $Amount
Water Purchased
19 Has any system(s)been disapprovedby the
Idaho Division of Environmental Quality?No
If yes,attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements?Yes
If yes,attach full explanation DEQ Letter attached
21 Number of Complaints received during year concerning:
Quality of Service None
High Bills 4 or 5
Disconnection None
22 Numberof Customers involuntarilydisconnected
23 Date customers last received a copy of the Summary
of Rules requiredby IDAPA 31.21.01.701?Beginning of service to parcel
Attach a copy of the Summary
24 Did significantadditions or retirements from the
Plant Accounts occur during the year?No
If yes,attach full explanation
and an updated system map
Rev7/99 Page 2
NAME:SPIRIT LAKE EAST WATER COMPANY
REVENUE &EXPENSEDETAIL
For the Year Ended
ACCT #DESCRIPTION
400 REVENUES
1 460 UnmeteredWater Revenue
2 461.1 Metered Sales -Residential 41424
3 461.2 Metered Sales -Commercial,Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 10400
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7)51824
(also enter result on Page 4,line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct #
10 **Hookupor ConnectionFees Collected Booked to Acct #
11 ***CommissionApproved Surcharges Collected Booked to Acct #
401 OPERATINGEXPENSES
12 601.1-6 Labor -Operation &Maintenance
13 601.7 Labor -CustomerAccounts
14 601.8 Labor -Administrative &General 595
15 603 Salaries,Officers &Directors
16 604 Employee Pensions &Benefits
17 610 PurchasedWater
18 615-16 PurchasedPower &Fuel for Power 19662
19 618 Chemicals 1010
20 620.1-6 Materials &Supplies -Operation&Maint.26977
21 620.7-8 Materials &Supplies -Administrative &General 432
22 631-34 Contract Services-Professional
23 635 Contract Services -Water Testing
24 636 Contract Services-Other
25 641-42 Rentals -Property &Equipment
26 650 TransportationExpense
27 656-59 Insurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm.Exp.(Otherexcept taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 -32,also enter on Pg 4,line 2)48676
Rev7/99 Page 3
Name:SPIRIT LAKE EAST WATER COMPANY
INCOME STATEMENT
For Year Ended 10/31/00
ACCT #DESCRIPTION
1 Revenue (From Page 3,line 8)51824
2 OperatingExpenses (From Page 3,line 33)48676
3 403 DepreciationExpense
4 406 Amortization,Utility Plant Aquisition Adj.
5 407 Amortization Exp.-Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes 245
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
12 410.10 Provisionfor Deferredincome Tax -Federal
13 410.11 Provisionfor Deferred income Tax -State
14 411 Provisionfor Deferred Utility Income Tax Credits
15 412 InvestmentTax Credits -Utility
16 Total Expenses from operations before interest (add lines 2-15)48921
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)2903
20 415 Revenues,MerchandizingJobbing and ContractWork
21 416 Expenses,Merchandizing,Jobbing &Contracts
22 419 Interest &Dividendincome
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
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)
29 -Gross Income (add lines 19 &28)2903
30 427.3 interest Exp.on Long-TermDebt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 &31)(Also Enter on Pg 9,Line 2)2903
Rev7/99 Page 4
Name:PIRIT LAKE EAST WATER COMPANY
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 10/31/00
Balance Added Removed Balance
SUB Beginning During During End of
ACCT #DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land &Land Rights
4 304 Structures and Improvements 8405 8405
5 305 Collecting&Impounding Reservoirs 77073 77073
6 306 Lake,River&Other Intakes
7 307 Wells 30132 30132
8 308 InfiltrationGalleries&Tunnels
9 309 Supply Mains
10 310 PowerGenerationEquipment
i11311PowerPumpingEquipment51700 51700
12 320 PurificationSystems 796 796
13 330 Distribution Reservoirs &Standpipes
14 331 Trans.&Distrib.Mains &Accessories 512537 512537
15 333 Services 71097 71097
16 334 Meters and Meter Installations 13918 13918
17 335 Hydrants
18 336 Backflow PreventionDevices
19 339 Other Plant &Misc.Equipment
20 340 Office Furnitureand Equipment 628 i 628
21 341 TransportationEquipment 5001 5001
22 342 Stores Equipment
23 343 Tools,Shop and Garage Equipment
24 344 LaboratoryEquipment
25 345 Power OperatedEquipment
26 346 CommunicationsEquipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 22451 22451
29 TOTALPLANT IN SERVICE 793738 793738
(Add lines 1 -28)Enter beginning &end of year totals on Pg 7,Line 1
Rev7/99 Page 5
Name:SPIRIT LAKE EAST WATER COMPANY
ACCUMULATED DEPRECIATIONACCOUNT 108.1 DETAIL
For Year Ended 10/31/00
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT #DESCRIPTION %of Year Year (Decrease)
1 304 Structures and improvements
2 305 Collecting&ImpoundingReservoirs
3 306 Lake,River &Other Intakes
4 307 Wells
5 308 InfiltrationGalleries &Tunnels
6 309 Supply Mains
7 310 Power GenerationEquipment
8 311 Power Pumping Equipment
9 320 PurificationSystems
10 330 Distribution Reservoirs&Standpipes
11 331 Trans.&Distrib.Mains &Accessories
12 333 Services
I13334MetersandMeterInstallations
14 335 Hydrants
15 336 Backflow Prevention Devices
16 339 Other Plant &Misc.Equipment
17 340 Office Furniture and Equipment
18 341 TransportationEquipment
19 342 Stores Equipment
20 343 Tools,Shop and Garage Equipment
21 344 LaboratoryEquipment
22 345 Power OperatedEquipment
23 346 CommunicationsEquipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25)SL 20 YEARS 723687 723687
Enter beginning &end of year totals on Pg 7,Line 7
Rev7/99 Page 6
Name:SPlRIT LAKE EAST WATER COMPAY
BALANCE SHEET
For Year Ended 10/31/00
ASSETS Balance Balance Increase
Beginning End of or
ACCT #DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5,Line 29)793737 793737
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 ConstructionWork in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5)
7 108.1 Accumulated Depreciation(From Pg 6,Line 26)723687 723687
8 108.2 Accum.Depr.-Utility Plant Lease to Others
9 108.3 Accum.Depr.-Property Held for Future Use
10 110.1 Accum.Amort.-Utility Plant in Service
11 110.2 Accum.Amort.-Utility Plant Lease to Others
12 115 AccumulatedAmortization-Aquisition Adj.
13 Net Utility Plant (Line 6 less lines 7 -12)70050 70050
14 123 Investmentin Subsidiaries
15 125 Other investments
16 Total Investments(Add lines 14 &15)
17 131 Cash
18 135 Short Term investments
19 141 Accts/Notes Receivable-Customers
20 142 Other Receivables 2825 6709 3884
21 145 Receivablesfrom Associated Companies
22 151 Materials &Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled (Accrued)Utility Revenue
25 143 Provisionfor UncollectableAccounts
26 Total Current(Add lines 17 -24 less line 25)
27 181 UnamortizedDebt Discount &Expense
28 183 Preliminary Survey &InvestigationCharges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13,16 &26 -30)72875 76759 3884
Rev7/99 Page 7
Name:SPIRITLAKE EAST WATER COMPANY
BALANCE SHEET
For Year Ended 10/31/00
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT #DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock 296434 296434
2 204-6 Preferred Stock
3 207-13 MiscellaneousCapital Accounts
4 214 AppropriatedRetained Earnings -678427 -675524 2903
5 215 UnappropriatedRetained Earnings
6 216 ReacquiredCapital Stock
7 218 ProprietaryCapital
8 Total Equity Capital (Add Lines 1-5+7 less line 6)-381993 -379090 2903
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable
13 232 Notes Payable
14 233 Accounts Payable -Associated Companies
15 235 Customer Deposits (Refundable)
16 236.11 Accrued OtherTaxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes -Non-Utility
19 237-40 Accrued Debt,Interest&DividendsPayable
20 241 Misc.Current &Accrued Liabilities
21 251 UnamortizedDebt Premium
22 252 Advances for Construction
23 253 Other DeferredLiabilities 384818 385799 981
24 255.1 Accumulated investment Tax Credits -Utility
i25255.2 Accum.InvestmentTax Credits -Non-Utility
26 261-5 Operating Reserves
27 271 Contributionsin Aid of Construction 70050 70050
28 272 Accum.Amort.of Contrib.in Aid of Const.**
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9 -29
31 TOTAL LIAB &CAPITAL (Add lines 8 &30)72875 76760 3884
**Only if Commission Approved
Rev7/99 Page 8
Name:SPIRIT LAKE EAST WATER COMPANY
STATEMENTOF RETAINED EARNINGS
For Year Ended 10/31/00
1 Retained Earnings Balance @ Beginning of Year -678427
2 Amount Added from Current Year Income (From Pg 4,Line 32)2903
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance @ End of Year -675524
CAPITAL STOCK DETAIL
No.Shares No.Shares Dividends
7 Description (Class,Par Value etc.)Authorized Outstanding Paid
Common Stock 345934 49500 0
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
8 Description Rate Balance Paid Accrued
Rev7/99 Page 9
Name:SPIRIT LAKE EAST WATER COMPANY
SYSTEM ENGINEERINGDATA
For Year Ended 10/31/00
1 Providean updated system map if significant changes have been made to the system during the year.
2 Water Supply:Type of Water
Treatment:Supply
Rated (None,Chlorine Annual Source
Capacity Fluoride Production (Well,Spring,
Pump Designation or location (gpm)Filter etc.)(000's Gal.)SurfaceWtr)
Well Site 500 Chlorine 20,000 Well
3 System Storage:
Total Usable Type of
Capacity Capacity Reservoir Construction
000's 000's (Elevated,Pres-(Wood,Steel
StorageDesignation or Location Gal.Gal.urized,Boosted)Concrete)
Well Site ,200 370 Boosted Concrete
(Duplicate form and attach if necessary.Asterisk facilities added this year.)
Rev7/99 Page 10
Name:SPIRIT LAKE EAST WATER COMPANY
SYSTEM ENGINEERINGDATA
(continued)
For Year Ended 10/31/00
4 Pump informationfor ALL system pumps,including wells and boosters.
Rated Discharge Energy
Designationor Location Horse Capacity Pressure Used
&Type of Pump**Power (gpm)(psi)This Year
Well Site -Submersible 100 500 600
Well Site -Booster (2)10 0-45
Well Site -Booster (3)25 25-45
**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 pumpedthis year?
What was the total amount pumpedduring peak month?
What was the total amount pumpedon 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?No
If Yes:What is current system rating?
8 How many times were meters read this year?2
During which months?July and September
9 How many additionalcustomers could be served with no system improvements
except a service line and meter?172
How many of those potential additions are vacant lots?172
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 haveto be expanded?
Rev7/99 Page 11
Name:SPIRIT LAKE EAST WATER COMPANY
SYSTEM ENGINEERINGDATA
(continued)
For Year Ended 10/31/00
FEET OF MAINS
In Use Installed Abandoned ln Use
1 Pipe Beginning During During End of
Size Of Year Year Year Year
10"603'603'
8"22791'22791'
6"58564'58564'
4"36944'36944'
3"4401'4401'
2"2400'2400'
CUSTOMERSTATISTICS
Numberof Customers Thousandsof Gallons Sold
This Last This Last
Year Year Year Year
2 Metered:
2A Residential 225 109
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)209 194
Rev7/99 Page 12
CERTIFICATE
State of Washington )
)ss
County of Spokane )
WE,the undersigned R.A.HANSON
and_ROXANNMIDDLETON
of the_SPIRIT LAKE EAST 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)
Subscribedand Sworn to Before Me
(Officer in Chargeof Accounts)
My Commission E×pires
.Ë
gdk/excel/jnelson/anuirpts/wtrannualrpt
Rev7/99 Page 13
STATE OF IDAHO
ONNMEFNTAL
QUALITY
2110 Ironwood Parkway Coeurd'Alene,Idaho 83814-2648 [phone] Dirk Kempthorne,Governor
C.Stephen Allred,Administrator
July 14,2000
Ms Roxanne Middleton
Spirit Lake East Water Company
15102 E.Indiana Avenue
Spokane,WA 99216
Re:Report of Survey,PWS#1280176 Spirit Lake East Water Company
Dear Ms.Middleton:
Thank you for providing the assistance of Jim Kreuger in conducting the inspection of the Spirit
Lake East Water system.We found during the survey that the water system appeared to be well
run and was in compliance with the Idaho Rules for Public Drinking Water Systems.
The deficiencies noted during the survey are listed below:
1.The concrete on the side of the reservoir is deteriorating and needs repair.
2.A cross connection control program is required.
3.The roof coating had weathered,become detached in two locations,and needed
replacement.
4.A well log is needed for DEQ records.
The deficiencies listed should be remedied no later than December 31,2000.
During the course of the inspection and in the discussion of the repair of the leak in the reservoir
wall,we found that the water system may be under funded.The maintenance of the physical plant
is an important part of maintaining a safe and sanitary source of drinking water.The cold joint
in the concrete wall which is leaking was listed as a deficiency in the last survey.When we
inquired as to why the repair had not been accomplished we found that the Spirit Lake East Water
Company was reluctant to commit the resources necessary for repair due to an inadequate water
rate.
Our records indicate that this utility is under regulation by the Idaho Public Utilities Commission
which allows the cost of such repair and maintenance to be passed on to the users as a cost of
doing business.Why was this avenue not pursued in the repair of the crack?We found that there
was also a significant deterioration of the roof coating.This again is a maintenance item which
should have been taken care of as a matter of routine operation and maintenance of the public
utility.
Spirit Lake East Water Company
July 14,2000
Page 2
We strongly suggest that the matter of the rates be addressed with the IPUC to halt the
deterioration of the physical facilities.
If you have any questions or comments on this matter please feel free to contact me at the
Department of Environmental Quality in Coeur d'Alene.We are located at 2110 Ironwood
Parkway,phone [phone].
Sincerely,
DEPARTMENT OF ENVIRONMENTAL QUALITY
Anthony P.Davis
Water Quality Compliance Officer
Enclosure
c:Steve Tanner,DEQ-Coeur d'Alene (w/enc.)
Panhandle Health District,CDA (wlenc.)