2002Annual Report.pdf

RECEIVED . FILED
'c 2003 JON --2 AH9: 18
r"
7\ ,,4
. '
rDQ~r:rc
. '
. 1 ../:I' .ElUtD11IsStON
c OF
--~Q~
" :
NAME'
~I?I(D-~ttin It) g383b.
ADDR 55
TO THE
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
' .
YEAR ENDED ;MO.;l/
. "j \, ,
~ it
1; : -'it
: j'
ii,
, ,
I~: . i
; ~
f~i ,
::1 ;
;I. : 1 ,
:~ ' i i
It
, '
1 ,
it, i U
,. ft
:r i-
::. 1I: ,
, ,
: hi' ,
i !
1;;
r' ; i
~ j
:;' :, 1 ;
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2002
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 Organization (proprietor, partnership, corp.
10 Towns, Counties served
COMPANY INFORMATION
Bar Circle S' Water Co Inc
December 2 1977
Idaho
2953 N Government Way
PO Box 1870
Hayden
Idaho
83835
Corporation
Rathdrum 10 of Kootenai County
11 Are there any affiliated companies? bar Circle S' Ranch Inc
If yes, attach a list , with names , addresses & descriptions. Explain any services
, provided to the utility.
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions madeto the service area during the year?
If 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 2953 N Government WayCity Coeur d'Alene
State
12 Contact Information
President (Owner)
Vice President
Zip
Rev 3/02
Name Phone No.
Robert N Turnipseed 208-665-9200
Philip E Dolan, Atty 208-664-8258
Philip E Dolan, Atty 208-664-8258
Robert N Turnipseed 208-665-9200
Clare and/or Cristy Turnipseed 208-665-9200
Jeffrey 0 Block PE 208- 762 -9760
Robert N Turnipseed 208-665-9200
Ralph Nelson Jr CPA 208-667 -5400
Page 1
'fI ' ,
~i:11 ;
3l,
;;'~\: "
T n ; :
.. ;:j ~ i
' :
I~, ~'
;, '1
il' :
i'l i
1~ i
:~ i
:1: '
.; : ,;
ii i
!1 J
,.' ; 1
; \
i' i:
'1 : :
::~
iii
~I ,
~. !
I :
, :
::\1 ' i
ji,
NAME:Bar Circle S' Water Co Inc
COMPANY INFORMATION (Cont.)
For the Year Ended 2002
15 Is 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 Is water purchased ~or resale through the system?
18. If yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
Zip
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Division of Environmental Quality?
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements?
, If yes, attach full explanation
21 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 31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
If yes , attach full explanation
and an updated sy~tem map
Rev 3/02 Page 2
Gallons/CCF $Amount
None
None
None
None
5/4/01
~:!!
NAME:Bar Circle S' Water Co Inc
ACCT #
REVENUE & EXPENSE DETAil
For the Year Ended 2002
DESCRIPTION
400 REVENUES
Unmetered Water Revenue~ if
' ;
1 ~
460
461.
461.
462
464
465
466
400
Metered Sales - Residential
Metered Sales - Commercial, Industrial
" ;
t : j: ii"~ , 1 t
~: ( , ,
/I
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4 , line 1)
* DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
~' :
~ :;1 : :
401 OPERATING EXPENSES
12 601 .6 labor - Operation & Maintenance
13 601.labor - Customer Accounts
14 601.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
20 620.6 Materials & Supplies - Operation & Maint.
21 620.8 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
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
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
~ ;~: :
fj I' : 1
52769
52769
Booked to Acct #
6750 Booked to Acct 461.
Booked to Acct #
1255
4906
7227
5125
1701
4993
660
7077
Rev 3/02 Page 3
" : ":~ ! (
33278
Name:
ACCT #
Bar Circle S' Water Co Inc
INCOME STATEMENT
For Year Ended 2002
DESCRIPTION
" Ii
\ "! j
i:I .
'III
i i il;:' 1
n;i
,,'':'
i i
','1, ,
ri ': i i
::~ ,"', '
i'f
;! II , ;l i i
~! '
1;')1 '
!':
i i
:1:
.. ," : ," !
:t i
~ i
" ' ;
i, I :!
11:,1 ' 1 '
,..
1~~ !
403
406
407
6 408.
7 408.
8 '408.
9A 408.
17 413
18 414
19 '
20 415
21 416
22 419
23 420
24 421
25 426
26 408.
27 409c
30 427.
31 427.
409.
409.
410.
410.
411
412
Rev 3/02
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
Payroll Taxes
Other Taxes (list)
33278
6200
679
1681
DEQ Fees
Federal Income Taxes
State Income Taxes
Provision for Deferred Income Tax - Federal
Provision for Deferred Income Tax - State
Provision for Deferred Utility Income Tax Credits
Investment Tax Credits - Utility
Total Expenses from operations before interest (add lines 2~ 15)
Income From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating Income (Add lines 1 , 17 & 18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
Allowance for Funds used During Construction
Miscellaneous Non-Utility Income
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
Income Taxes, Non-Utility Operations
Net Non-Utility Income (Add lines 20 23 & 24 less lines 21 26, & 27)
Gross Income (add lines 19 & 28)
Interest Exp. on Long-Term Debt
Other Interest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9 , Line 2)
Page 4
52769
41838
10931
1 0931
10931
" !~
'i!
if ij c
~i:r! ; ,
' i
' ,
f~t Ii;
: !! !~
:i' . ",
:; "
1: j
" ,
i'f
it.
, ~
! i
'i ,
I i
11
: ,,'" '\, ;
I , i i
; f'! '
~!:' :
ai, ,
Name:Bar Circle S' Water Co
ACCOUNT 101 PLANT IN SERVICE DETAILFor Year Ended 2002
301 Organization
302 Franchises and Consents
303 Land & Land Rights 2250 2250
304 Structures and Improvements 19739 19739
305 Collecting & Impounding Reservoirs 44600 44600
306 Lake, River & Other Intakes
307 Wells 33087 33087
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 25079 25079
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTAL PLANT IN SERVICE 124755 124755
SUB
ACCT #DESCRIPTION
(Add lines 1 - 28)
Rev 3/02
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
Year
Enter beginning & end of year totals on Pg 7, Line 1
Page 5 .
' "
i ~
. , "~ :
:; I,
" ,
J Ii : :
+~ ; : , :
tl i 1 ,
'\"
i iIrn,
Ii I
11' ,
, J,! ' :
iI,
! i ~
j: li~ j
Name:Bar Circle S' Water Co
For Year Ended 2002
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
304 Structures and Improvements 9739 11014 1275
305 Collecting & Impounding Reservoirs 18086 18839 753
306 Lake, River & Other Intakes
307 Wells 12666 13193 527
308 Infiltration Galleries & Tunnels
309 Supply Mains 2778 2778
310 Power Generation Equipment
311 Power Pumping Equipment 18161 18161
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTALS (Add Lines 1 - 25)58652 63985 5333
SUB
ACCT #
Depreciation
Rate
DESCRIPTION
Balance
. Beginning
of Year
Balance
End of
Year
Increase
(Decrease)
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
, -, ,,~ ,
ill' ! : :
1':j ;
, 2
J~~. i i
;:f1!
' : :~ ;
ijl~
:I!' :
' ;
:, :\1 ' i
. j :
" i ,
: it;
~: ,
Name:Bar Circle S' Water Co
BALANCE SHEET
For Year Ended 2002
ASSETS Balance
Beginning
of Year
Balance
End of
Year
Increase
(Decrease)ACCT #DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)124755 247973 123218
102 Utility Plant Leased to Others
, 103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)124755 247973 123218
108.Accumulated Depreciation (From Pg 6 , Line 26)58562 64852 6290
108.Accum. Depr. - Utility Plant Lease to Others
108.Accum. Depr. - Property Held for Future Use
110.Accum. Amort. - Utility Plant in Service
110.Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)66103 183121 116928
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash 3807 5541 1734
135 Short Term Investments
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies Inventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)3807 5541 1734
181 Unamortized Debt Discount & Expense
183 Preliminary,Survey & Investigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)69910 188662 118662
Rev 3/02 Page 7
, iII" I.
,,' :J,
, "
i;!
~!i
i;': :
' i i
i;,~ f
i" i
it,
~ii
'Hi
! ,
:~ i
lJ
/JI .
i ~
:' I
i: ; J iit d
r,
: I
Name:Bar Circle S' Water Co
BALANCE SH~ET
For Year Ended 2002
LIABILITIES & CAPITAL Balance
Beginning
of Year
Balance
End of
Year
Increase
(Decrease)ACCT #DESCRIPTION
1 ,201-Common Stock 100 100
204-Preferred Stock
207-Miscellaneous Capital Accounts 33897 33897
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings 15779 14779 1000
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)49776 48776 1000
221-Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable
232 Notes Payable
233 Accounts Payable - Associated Companies 20104 163554 143450
235 Customer Deposits (Refundable)
236.Accrued Other Taxes Payable
236.Accrued Income Taxes Payable
236.Accrued Taxes - Non-Utility
237 -Accrued Debt, Interest & Dividends Payable
241 Misc. Current & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilities
255.Accumulated Investment Tax Credits - Utility
255:2 Accum. Investment Tax Credits - Non-Utility
261-Operating Reserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. **
281-Accumulated Deferred Income Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LlAB & CAPITAL ( Add lines 8 & 30)69910 212360 142450
** Only if Commission Approved
Rev 3/02 Page 8
"" !ft';1':':
:'"i,' .
, j ~ "
:1: !
' 1
", I
;i!1 !
!~H
/i.
: :
1 j
.~ ~
i~ I
: ,
~ : t. hi '
, ,' ::
r~i,jIi r
::il
' ,
' ;" Ii
:~ ,
1 :,'f. I!
Name:Bar Circle S' Water Co
STATEMENT OF RETAINED EARNINGS
For Year Ended 2002
Retained Earnings Balance (Q) Beginning of Year
Amount Added from Current Year Income (From Pg 4 , Line 32)
Other Credits to Account
, Dividends Paid or Appropriated
, Other Distributions of Retained Earnings
Retained Earnings Balance (Q) End of Year
7334
10931
18265
CAPITAL STOCK DETAIL
No. Shares No. Shares
Outstanding
Dividends
PaidDescription (Class, Par Value etc.
Common
Authorized
500 000 100
DETAIL OF LONG-TERM DEBT
Interest
Rate
Interest
Accrued
Year-end
Balance
Interest
PaidDescription
AlP Bar Circle 'S' Ranch Inc 02%163554
Rev 3/02 Page 9
I '
. I:! 'j 1
, ,
~ L~
~' 1
11' i J ', ~if . ;
,t,
,),
i:! :
~!' i "
if l~
i-.
iI.
, !i
iti ! i
,~'ni i,
l; i
;: -'" : ;
Name:Bar Circle S' Water Co
SYSTEM ENGINEERING DATA
For Year Ended 2002
Provide an updated system map if significant changes have been made to the system during the year,
. Water Supply:Type of
Treatment:
(None, Chlorine
Fluoride
Filter etc.
Water
Supply
Source
(Well, Spring,
Surface Wtr)Pump Designation or location
Rated
Capacity
(gpm)
Annual
Production
(OOO's Gal.)
Kootenai County-Garwood Rd 485 None Well
System Storage:
Storage Designation or Location
Total
Capacity
OOO'
Gal.
Type of
Reservoir Construction
(Elevated Pres- (Wood , Steel
urized, Boosted) Concrete)
Usable
Capacity
OOO'
Gal.
Kootenai County-Garwood Rd 185,000 120 000 Elev&Boosted Concrete)
Kootenai County-Wrangler Rd 55000 45000 Elevated Steel
(Duplicate form and attach if necessary. Asterisk facilities added this year.
Rev 3/02 Page 10
;hil.;1i;i
. ;
t ; ~i
i1 I:
it i ,
i: :
! j!~ '
IIi;,
, i
t:J
:!,
ii
, ,, ;)! :
!~41, :
;rw~ i :
it' :j i~ l't
I i,
'i' ,
Name:Bar Circle 'S' Water Co
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2002
Pump information for ALL system pumps, including wells and boosters.
Designation or Location
& Type of Pump
Rated
Capacity
(gpm)
Energy
Used
This Year
Discharge
Pressure
(psi)
Horse
Power
KC Garwood-Peerless firepump 150 2300
KC Garwood-Jacuzzi well pump
KC-Garwood-G&L Goulds
KC Garwood-Jacuzzi pumphouse 225
KC Garwood-Jacuzzi pumphouse 225
KC Garwood-wellpump-wrangler 250
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional s,heets if inadequate space is available on this page.
If 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?
67791500
15881400
529380
If customers are metered, what was the total amount sold in peak month?15881400
, ., ,! :
Was your system designed to supply fire flows?
If Yes: What is current system rating?
Yes
, '
How many times were meters read this year?
During which months?March thru 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?
193
10 Are backbone plant additions anticipated during the coming year?
If Yes, attach an explanation of projects and anticipated costs!
In what year do you anticipate that the system capacity (supply, storage or distribution)will have to be expanded? not at this time
Rev 3/02 Page 11
it,
' '
:; i:
:, " ":'",
: ~ i
i .
,~, :1 : ,
i' Ii:! H
:1 ! ,.
:1, i '
l : i
it..
!':; i i i
:~ '
, i ,
i .Ii 'i' ;
,/11 j
~ i ~
:'1 \ 1 :
i~ i
:i,
II
~ir: !
i" '
~' : "
:i, :
/11 \
Name:Bar Circle ' W
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2002
FEET OF MAINS
Pipe
Size
In Use
Beginning
Of Year
In Use
End of
Year
Installed
During
Year
Abandoned
During
Year
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
Metered:
Residential
Commercial
Industrial
Flat Rate:
Residential
Commercial
Industrial
Private Fire Protection
This Last This Last
Year Year Year Year
117 117
185 185
5 'Public Fire Protection
Street Sprinkling
Municipal , Other
Other Water Utilities
TOTALS (Add lines 2 through 8)
Rev 3/02 Page 12
~::: , : ';; , ,
it!
:!i i
I!!!~i~i i
dl' .
: ! i:
. H
.ij" i '
1;.
r. ~ i
, "
:'1': ,:ti;
it.
:\~ii
! :, ' :~ '
1 :
:"
:ill j
CERTIFICATE
State of Idaho
) ss
County of
, 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.
(Chief Officer)
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me
this day of
NOTARY PUBLIC
My Commission Expires
gd kI excellj n el so nf a nu 1 rptsfwt ra n n u a I rpt
Rev 3/02 Page 13