2014Annual Report.pdf

Avn-ut
A]Y]YUAL REPORT
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2014
ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FoR THE YEAR ENDTNG flotU
COMPANY INFORMATION
1 Give full name of utility
Telephone Area Code 6ao I
E-mailaddress
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 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
J-ln*-rlz
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 (Owner)
Vice President
Secretary
General Manager
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?
If yes, attach a list with names, addresses & descriptions.
provided to the utility.
14 Where are the Company's books and records kept?
Explain any services
Street Address
City
State
Zip fsLYL
Phone No.
,/g
'-q?o
-7/C6
'8-07/81
/"
i,2d.J-z.
Rev 3/02 Page 1
NAME:
COMPANY INFORMATION (Cont.)
For the Year Ended AAIU
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?
17 ls water purchased for resale through the system?
18 lf yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
zip
Water Purchased
Has any system(s) been disapproved by the
ldaho Division of Environmental Quality?
lf yes, attach full explanation
Has the ldaho Division of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
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 3'1.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, aftach full explanation
and an updated system map
- Qto
rza.
4
Gallons/CCF $Amount
19
V"
20
21
Vo
€,e
+
?/r/r/
4
Rev 3/02 Page2
NAME:
REVENUE & EXPENSE DETAIL
For the Year Ended .bt{
ACCT # DESCRIPTION
4OO 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 lrrigation Sales Revenue
7 466 Sales for Resale
B 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
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
'15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 Chemicals
?9t8.so
@ Booked to Acct #
4 Booked to Acct #
+ Booked to Acct #
?gts.so
27QL. oo
/ Ga,.oo
20 620.1-6 Materials & Supplies - Operation & Maint. 1954.5L
21 620.7-8 Materials & Supplies - Administrative & General
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 Frate TAtg?rot€ ,2.O9
33 Total Operating Expenses (Add lines 12 - 32, atso enter on Pg 4, line 2) ?en'lt
/r8?.?q
I q30.??
Rev 3/02 Page 3
Name:
ACCT #DESCRIPTION
INCOME STATEMENT
For Year Ended 9Ot4
1
2
3 403
4 406
5 407
6 408.10
7 408.1',1
8 408.12
9A 408.13
9B
9C
9D
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)DEQ Fees
9at a. tq
450.mqm.lg
?3t ?.sa
?901.,t9
LQ.oo
10
11
12
13
14
15
16
409.10 Federal lncome Taxes
409.11 State lncome Taxes
410.10 Provision for Deferred lncome Tax - Federal
410.11 Provision for Deferred lncome Tax - State
411 Provision for Deferred Utility lncome Tax Credits
412 lnvestment Tax Credits - Utility
17 413
18 414
19
20 415
21 416
22 419
23 420
24 421
25 426
26 408.20
27 409-20
28
29
30 427.3
31 427.5
32
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 BH*r< Ctt<-g.
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility 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)
6.ct ?-
Rev 3/02 Page 4
Name:
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended AOrc
SUB
ACCT #
Balance
Beginning
of Year
.or
x01,8."
loagt.qr
Added
During
Year
Removed
During
Year
Balance
End of
Year
ao a3t. ?/
I
2
3
4
5
o
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
zo
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 lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
Infiltration 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 PLANT IN SERVIGE
(Add lines 1-28)Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5
Name:
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
ACCUMULATED DEPRECTATION ACCOUNT,IO8.1 DETAIL
For Year Ended
DESCRIPTION
Balance
Beginning
of Year
Balance
End of
Year
1
2
3
4
5
6
7
8
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
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
TOTALS (Add Lines 1 -25)
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
BALANCE SHEET
For Year Ended 2Ot4
1
2
3
4
5
o
7
8
I
10
11
12
'13
14
15
16
17
't8
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
101
102
103
105
114
1 08.1
108.2
108.3
110.1
110.2
115
123
125
131
135
141
142
145
151
162
173
143
181
183
184
186
ASSETS
DESCRIPTION
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 6 less lines 7 - 12)
lnvestment in Subsidiaries
Balance
Beginning
of Year
567.
Balance
End of
Year
lncrease
or
Decrease
.*
other lnvestments bPDt Uetts V
Total lnvestments (Add lines 14 & 15)
Cash
Short Term lnvestments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies lnventory
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 & lnvestigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
SRruco
Rev 3/02 PageT
Name:
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 #
LIABILITIES & CAPITAL
DESCRIPTION
201-3 Common Stock
204-O Preferred Stock
207-13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEarnings
216 ReacquiredCapitalStock
218 Proprietary Capital
TotalEquity 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
237-40 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-S 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 8 & 30)
Rev 3/02 Page 8
BALANCE SHEET
For Year Ended fuH
4fet.n
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Decrease
.aofrt.t'l
4e
L/7t52, 10
** Only if Commission Approved
Name:
1
2
3
4
5
o
Retained Earnings Balance @ Beginning of Year
Amount Added from Current Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance @ End of Year
CAPITAL STOCK DETAIL
Description (Class. Par Value etc.)
DETAIL OF LONG.TERM DEBT
lnterest Year-end
STATEMENT OF RETAINED EARNINGS
ForYearEnded hrq
No. Shares
A( 1r4.tx
No. Shares Dividends
lnterest lnterest
co
Rev 3/02 Page 9
1
2
SYSTEM ENGINEERING DATA
For Year Ended
Provide an updated system map if signiflcant changes have been made to the system during the year.
Water Supply:Type of
Treatment:
(None, Ghlorine AnnualFluoride Production
3 System Storage:
Rated
Capacity
Water
Supply
Source
(Well, Spring,
Surface Wtr
Type ofReservoir Construction
(Elevated,Pres- (Wood, Steel
or Location
Total
Capacity
000's
Gal.
(Duplicate form and aftach if necessary. Asterisk facilities added this year.)
Usable
Capacity
000's
Gal.
Rev 3/02 Page 10
Name:
SYSTEM ENGINEERING DATA
(continued)
For Year Ended
Pump information for ALL system pumps, including wells and
Designation or Location Horse
Power& Tvoe of Pumo**
boosters.
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year
6
7
*" Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is 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 current system rating?
How many times were meters read this year?
During which months?
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 costsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
10
11
Rev 3/02 Page 1 1
.t'
Name:
SYSTEM ENGINEERING DATA
(continued)
1 Pipe
Size
For Year Ended 2o4
FEET OF MAINS
ln Use
Beginning
Of Year
lnstalled
During
Year
Abandoned
During
Year
Thousands of Gallons Sold
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
Number of Customers
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
GERTIFIGATE
State of ldaho )
)ss
Countv of )
WE, the undersigned
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.
s-*rs's
Subscribed and Sworn to Before Me
(Chief Officer)
NOTARY PUBLIC
My commission Expires IO-(6 - 2'o (7
of the
q -Q'/ (Otficer in Charge of Accounts)
Ot Q*U+ IJ ecr^rviar
gdldexcel/jnelson/anulrptyMrannualrpt
Rev 3/02 Page 13