2000Annual Report.pdf

RECElVED @
FILED El
ANNUAL REPO "
elle :it.MMISSION
OF
BAR CIRCLE "S"WATER CO INC
NAME
PO SOX 1870 HAYDEN ID 83835
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2°°°
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING pyrombor on onnn
COMPANYINFORMATION
1 Givefullnameofutility Bar Circle "S"Water Inc
2 Date of Organization December 2 ,1977
3 Organizedunder the laws of the state of IDAHO
4 Address of Principal Office (number&street)2953 N Government Way
5 P.O.Box (if applicable)1 8 70
6 City Rayden
7 State Tdaho
8 Zip Code 83835
9 Organization(proprietor,partnership,corp.)coppersi.)op
10 Towns,Countiesserved Rathdrum,Kootena i County
11 Are there any affiliated companies?Ba r ni rc1 e "S "Ranch -T and Develonment
If yes,attach a list with names,addresses &descriptions.Explain any services
provided to the utility.
12 Contact Information Name Phone No.
President (Owner)Robert N.Turnipseed 208 -665-9200VicePresidentPhilipE.Dolan 208 -664-8258SecretaryPhilipE.Dolan 208 -664-8258
GeneralManager Robert N,T'Urnipseed JOR -665-9700ComplaintsorBillingClaraTurnipseed/Cristy Turnipseed 665-9200EngineeringCreightonEngineering
EmergencyService Robert N.Turnipsmed 208 -665-9700
Accounting John arry,C A 208-776-5400
13 Were any water systems acquired during the year or any additions/deletionsmade
to the sentice area during the year?popp
If yes,attach a list with names,addresses &descriptions.Explain any servicesprovidedtotheutility.
14 Where are the Company's books and records kept?
StreetAddress 7059 N Governm ni-Way
City Coeur dAlene,
State Tdaho
Zip 83815
Rev7/99 Page 1
NAME:
COMPANY INFORMATION(Cont.)
For the Year Ended November 30 ,2000
15 Is the system operated or maintainedundera
service contract?N /A
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?y 74
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 Divisionof EnvironmentalQuality?ye
If yes,attach full explanation
20 Has the Idaho Division of EnvironmentalQuality
recommendedany improvements?No
If yes,attach full explanation
21 Number of Complaintsreceived during year concerning:
Quality of Service 2
High Bills o
Disconnection 0
22 Number of Customers involuntarilydisconnected e
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?E /a /nl
Attach a copy of the Summary
24 Did significant additions 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:
REVENUE &EXPENSEDETAIL
For the Year Ended November 30,2000ACCT#DESCRIPTION
400 REVENUES
1 460 UnmeteredWater Revenue
2 461.1 Metered Sales -Residential a 9 ,a y
3 461.2 Metered Sales -Commercial,Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 IrrigationSales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7)434955
(also enter result on Page 4,line 1)
9 *DEQ Fees Billed separatelyto customers Booked to Acct #
10 **Hookup or ConnectionFees Collected Booked to Acct #
11 ***CommissionApproved Surcharges Collected Booked to Acct #
401 OPERATINGEXPENSES
12 601.1-6 Labor -Operation&Maintenance 1 31 A
13 601.7 Labor -CustomerAccounts 2970
14 601.8 Labor -Administrative&General 4200
15 603 Salaries,Officers&Directors
16 604 Employee Pensions &Benefits
17 610 PurchasedWater
18 615-16 Purchased Power &Fuel for Power gay
19 618 Chemicals 1 6 a 6 6
20 620.1-6 Materials &Supplies -Operation&Maint.
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
25 641-42 Rentals -Property&Equipment
26 650 Transportation Expense
27 656-59 Insurance 2671
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 RegulatoryComm.Exp.(Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 -32,also enter on Pg 4,line 2)3 35 8 8
Rev7/99 Page 3
Name:
INCOMESTATEMENT
For Year Ended November 30 ,2000ACCT#DESCRIPTION
1 Revenue (From Page 3,line 8)43475
2 Operating Expenses (From Page 3,line 33)3 3 5 8 8
3 403 Depreciation Expense 1 2 8 0
4 406 Amortization,Utility Plant Aquisition Adj.
5 407 AmortizationExp.-Other
6 408.10 Regulatory Fees (PUC)
7 408.11 PropertyTaxes
8 408.12 Payroll Taxes q ?1
9A 408.13 Other Taxes (list)DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State IncomeTaxes
12 410.10 Provisionfor Deferred Income 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)35789
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)7 6 A 6
20 415 Revenues,MerchandizingJobbing and ContractWork
21 416 Expenses,Merchandizing,Jobbing &Contracts
22 419 Interest &Dividend Income 7 5 q
23 420 Allowancefor Funds used During Construction
24 421 MiscellaneousNon-Utility Income
25 426 Miscellaneous Non-UtilityExpense
26 408.20 Other Taxes,Non-UtilityOperations
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)
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)8445
Rev7/99 Page 4
Name:
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended
Balance Added Removed Balance
SUB Beginning During During End ofACCT#DESCRIPTION of Year Year Year Year
I
1 301 Organization
2 302 Franchises and Consents
3 303 Land &Land Rights 2250 2250
4 304 Structures and Improvements 9739 9739
5 305 Collecting &ImpoundingReservoirs 2 2 6 0 0 2 2 6 0 0
6 306 Lake,River&Other Intakes
7 307 Wells 91087 21087
8 308 InfiltrationGalleries&Tunnels
9 309 Supply Mains
10 310 PowerGenerationEquipment
11 311 PowerPumping Equipment
1 A079 i 18079
12 320 PurificationSystems
13 330 DistributionReserioirs &Standpipes
14 331 Trans.&Distrib.Mains &Accessories
15 333 Services
16 334 Meters and Meter Installations
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant &Misc.Equipment
20 340 Office Furnitureand Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools,Shop and Garage Equipment
24 344 LaboratoryEquipment
25 345 Power OperatedEquipment
26 346 CommunicationsEquipment
27 347 MiscellaneousEquipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 73755 73755
(Add lines 1 -28)Enter beginning&end of year totals on Pg 7,Line 1
Rev7/99 Page 5
Name:
ACCUMULATEDDEPRECIATIONACCOUNT108.1 DETAIL
For Year Ended November 30,2000
Depreciation Balance Balance IncreaseSUBRateBeginningEndoforACCT#DESCRIPTION %of Year Year (Decrease)
1 304 Structures and Improvements 9739 9739
2 305 Collecting &ImpoundingReservoirs 16510 17263 753
3 306 Lake,River &Other Intakes
4 307 Wells 11552 12079 527
5 308 Infiltration Galleries &Tunnels
6 309 Supply Mains
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 18078 18078
9 320 PurificationSystems
10 330 DistributionReservoirs &Standpipes
11 331 Trans.&Distrib.Mains &Accessories
12 333 Services
13 334 Meters and Meter Installations
14 335 Hydrants
15 336 Backflow PreventionDevices
16 339 Other Plant &Misc.Equipment
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools,Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 CommunicationsEquipment
24 347 MiscellaneousEquipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25)55877 57159 1280
Enter beginning &end of year totals on Pg 7,Line 7
Rev7/99 Page 6
Name:
BALANCE SHEET
For Year Ended November 30,2000
ASSETS Balance Balance Increase
Beginning End of orACCT#DESCRIPTION of Year Year (Decrease)
i 101 Utility Plant in Service (From Pg 5,Line 29)7 3 7 5 5 7 3 7 5 5
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)73755 73755
7 108.1 Accumulated Depreciation (From Pg 6,Line 26)(5 5 8 79 )(5 7 1 59 )(1 2 8 0 )
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)17876 16596 (1280 )
14 123 Investmentin Subsidiaries
15 125 Other Investments
16 Total Investments (Add lines 14 &15)
17 131 Cash 385al 54541 16000
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers
20 142 Other Receivables
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)38541 54541 16000
27 181 UnamortizedDebt Discount &Expense
28 183 PreliminarySurvey &InvestigationCharges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13,16 &26 -30)56417 71137 14720
Rev7/99 Page 7
Name:
BALANCE SHEET
For Year Ended November 30 ,2000
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of orACCT#DESCRIPTION of Year Year (Decrease)
1 201-3 CommonStock 100 100
2 204-6 PreferredStock
3 207-13 MiscellaneousCapital Accounts 3 3 8 97 3 3 8 97
4 214 Appropriated Retained Earnings
5 215 UnappropriatedRetained Earnings (1 R )(1 A 1
6 216 ReacquiredCapital Stock
7 218 ProprietaryCapital
8 Total Equity Capital (Add Lines 1-5+7 less line 6)33979 33979
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable 68 3 8 1104 (5714)
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 1 8 1 6 90 9 (90 7 )
18 236.2 Accrued Taxes -Non-Utility
19 237-40 Accrued Debt,Interest &DividendsPayable 12700 26700 l a000
20 241 Misc.Current&Accrued Liabilities I
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated InvestmentTax Credits -Utility
25 255.2 Accum.InvestmentTax Credits -Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
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)2 3 334 2 8 71 3 7379
**Only if Commission Approved
Rev7/99 Page 8
Name:
STATEMENTOF RETAINEDEARNINGS
For Year Ended November 30 ,2000
1 RetainedEarningsBalance @ Beginning of Year (1 8 )
2 Amount Added from CurrentYear Income (From Pg 4,Line 32)8445
3 Other Credits to Account
4 DividendsPaid or Appropriated
5 Other Distributionsof Retained Earnings
6 Retained Earnings Balance @ End of Year 8427
CAPITAL STOCK DETAIL
No.Shares No.Shares Dividends
7 Description(Class,Par Value etc.)Authorized Outstanding Paid
Common 500,000 100
DETAIL OF LONG-TERMDEBT
Interest Year-end Interest Interest
8 Description Rate Balance Paid Accrued
None
Rev7/99 Page 9
Name:
SYSTEM ENGINEERINGDATA
ForYearEnded November 30,2000
1 Providean updatedsystem 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 Designationor location (gpm)Filter etc.)(000's Gal.)Surface Wtr)
Knotena i onnnty 2000 none Well
3 System Storage:
Total Usable Type of
Capacity Capacity Reservoir Construction
000's 000's (Elevated,Pres-(Wood,SteelStorageDesignationorLocationGal.Gal.urized,Boosted)Concrete)
Kootenai County 55000 45000 Elevated Steel
(Duplicate form and attach if necessary.Asterisk facilities added this year.)
Rev7/99 Page 10
Name:
SYSTEM ENGINEERINGDATA
(continued)
For Year Ended November 30,2000
4 Pump information for ALL system pumps,includingwells and boosters.
Rated Discharge EnergyDesignationorLocationHorseCapacityPressureUsed
&Type of Pump**Power (gpm)(psi)This Year
Kootenai County 60 550
**Submit pump curves unless previouslyprovided 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?3 3 1 18 8 00
What was the total amount pumpedduring peak month?10375200
What was the total amount pumped on the peak day?334683
6 If customers are metered,what was the total amount sold in peak month?334683
7 Was your system designedto supply fire flows?Yes
If Yes:What is current system rating?6
8 How many times were meters read this year?7
During which months?March through October
9 How many additional customers could be served with no system improvements
except a service line and meter?140
How many of those potential additions are vacant lots?O
10 Are backbone plant additions anticipatedduring the coming year?90 ,000IfYes,attach an explanationof projects and anticipated costs!purchasing ad jacent water
well11Inwhatyeardoyouanticipatethatthesystemcapacity(supply,storage or distribution)
will have to be expanded?2003
Rev7/99 Page 11
Name:
SYSTEM ENGINEERINGDATA
(continued)
For Year Ended November 30 ,2000
FEET OF MAINS
In Use Installed Abandoned In Use
1 Pipe Beginning During During End of
Size Of Year Year Year Year
none none
CUSTOMERSTATISTICS
Numberof Customers Thousands of Gallons Sold
This Last This Last
Year Year Year Year
2 Metered:
2A Residential 1 1 7 10 3
2B Commercial 1 1
2C Industrial
3 Flat Rate:
3A Residential 15.00 15.00
3B Commercial 15.00 15.00
3C Industrial
4 Private Fire Protection yes yes
5 Public Fire Protection
6 Street Sprinkling
7 Municipal,Other
8 Other Water Utilities
TOTALS (Add lines 2 through 8)
Rev7/99 Page 12
CERTIFICATE
State of Idaho )
)ss
County of )
WE,the undersigned
and
of the
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.
(Officer in Charge of Accounts)
Subscribedand Sworn to Before Me
this day of
NO BLIC
My Commission Expires
gdklexcelljnelson/anulrpts/wtrannualrpt
Rev7/99 Page 13