2006Annual Report.pdf

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ESS,
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
YEAR ENDED (WO'"
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2006
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.
12 Contact Information
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency ServiceAccounting Ral h Nelson Jr CPA
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. Explain any services
provided to the utility.
14 Where are the Companys books and records kept?Street Address 2953 N overnment WaCity Coeur d'AleneState Idaho
Zip
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
Rev 3/02
COMPANY INFORMATION
Bar Circle S' Water Co
Dec-
Idaho
2953 N Government Way
PO Box 1870
Hayden
Idaho
83835
Corporation
Rathdrum 10 of Kootenai County
Name Phone No.
208-665-9200
208-664-8258
208-664-8258
208-665-9200
208-665-9200
208-687-9000
208-664-3157
83815
Page 1
NAM E:Bar Circle S' Water Co
COMPANY INFORMATION (Cont.
For the Year Ended 2006
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 for resale through the system?
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 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
none
none
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 system map
none
none
5/4/2001
Rev 3/02 Page 2
NAME:Bar Circle ' Water Co
ACCT #
REVENUE & EXPENSE DETAIL
For the Year Ended 2006
DESCRIPTION
400 REVENUES
Unmetered Water Revenue460
461.
461.
462
464
465
466
400
Metered Sales - Residential
Metered Sales - Commercial, Industrial
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
68894
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
68894
Booked to Acct #
750 Booked to Acct #
Booked to Acct #
4005
401 OPERATING EXPENSES
12 601.1-6 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
20 620.1-6 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)
10663
8520
13939
2370
1482
1332
278
3025
2400
2885
Rev 3/02 Page 3
46894
Name:
ACCT #
Bar Circle'S' Water Co
INCOME STATEMENT
For Year Ended 2006
DESCRIPTION
403
406
407
6 408.
7 408.
8 408.
9A 408.
17 413
18 414
30 427.
31 427.
409.
409.
410.
410.
411
412
415
416
419
420
421
426
408.
409-20
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)
68894
46894
13279
830
1624
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 , & 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)
62627
6267
6267
6267
Page 4
301 Organization
302 Franchises and Consents
303 Land & Land Rights 2250 2250
304 Structures and Improvements 33692 33692
305 Collecting & Impounding Reservoirs 44600 44600
306 Lake, River & Other Intakes
307 Wells 67166 67166
308 Infiltration Galleries & Tunnels
309 Supply Mains 111531 111531
310 Power Generation Equipment
311 Power Pumping Equipment 34082 34082
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 293321 293321
Name:Bar Circle S' Water Co
ACCOUNT 101 PLANT IN SERVICE DETAILFor Year Ended 2006
SUB
ACCT #
Balance
Beginning
of Year
Added
During
YearDESCRIPTION
Removed
During
Year
Balance
End of
Year
(Add lines 1 - 28)Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5
Name:Bar Circle S' Water Co
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2006
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
304 Structures and Improvements 17008 20070 3062
305 Collecting & Impounding Reservoirs 20462 21027 565
306 Lake, River & Other Intakes
307 Wells 21729 23506 1777
308 Infiltration Galleries & Tunnels
309 Supply Mains 11152 13940 2788
310 Power Generation Equipment 2133 3095 962
311 Power Pumping Equipment 27143 29409 2266
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 343 343
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)99627 111390 11763
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
Name:Bar Circle S' Water Co
BALANCE SHEET
For Year Ended 2006
ASSETS Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)293321 293321
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)293321 293321
108.Accumulated Depreciation (From Pg 6, Line 26)99627 111390 11763
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)193694 181931
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash 9777 21902 12125
135 Short Term Investmems
141 AcctsINotes 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)9777 21902 12125
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)224980 203833 21147
Rev 3/02 Page 7
Name:Bar Circle S' Water Co
BALANCE SHEET
For Year Ended 2006
LlABIUTIES & CAPITAL Balance
End of
IncreaseBalance
Beginning
ACCT #DESCRIPTION of Year Year (Decrease)
201-Common Stock 100 100
Preferred Stock
207-Miscellaneous Capital Accounts
214 Appropriated Retained Eamings
215 Unappropriated Retained Earnings 15483 -6387 9096
216 Reacquired Capital Stock
218 Proprietary Capital 240949 240949
Total Equity Capital (Add Lines 1-5+7 less line 6)256532 234662 21870
221-Bonds
223 Advances from Associated Companies
224 Other long - Term Debt
231 Accounts Payable
232 Notes Payable 2696 329 2368
233 Accounts Payable - Associated Companies
235 Customer Deposits (Refundable)
236.Accrued Other Taxes Payable
236.Accrued Income Taxes Payable
236.Accrued Taxes - Non-Utility
237-40 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.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 2696 329 2368
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)259228 234991 24238
** Only if Commission Approved
Rev 3/02 Page 8
Name:Bar Circle S' Water Co
STATEMENT OF RETAINED EARNINGS
For Year Ended 2006
Retained Earnings Balance 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 ~ End of Year
15483
6267
21750
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
P 'Description (Class, Par Value etc.
Common
ut onz utstan Ing
50000 100
A h .
DETAIL OF LONG-TERM DEBT
Interest Interest InterestYear-end
Description Rate Balance Paid Accrued
Rev 3/02 Page 9
Name:Bar Circle S' Water Co
SYSTEM ENGINEERING DATA
For Year Ended 2006
Provide an updated system map if significant changes have been made to the system during the year.
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well, Spring,
Water Supply:
Pump Designation or location (gpm)Filter etc.lOOO's Gal.Surface Wtr)
Kootenai County-Garwood Rd 485 None well
System Storage:
Total
Capacity
OOO'
Usable
Capacity
OOO'
Type of
Reservoir Construction
(Elevated, Pres- (Wood, Steel
Storage Designation or location Gal.Gal.urized, Boosted)Concrete)
Kootenai County-Garwood Rd 185000 120000 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
Name:Bar Circle 'S' Water Co
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2006
Pump information for All system pumps, including wells and boosters.
Designation or location
Rated
Capacity
Energy
UsedHorse
Discharge
Pressure
& Type of Pump Power (gpm)(psi)This Year
KC Garwood-Peerless FireDumD 150 2300
KC Garwood-Jacuzzi Well PumD
KC Garwood-Jacuzzi Well Pump 225
KC Garwood-Jacuzzi Well PumD 225
KC Garwood-Jacuzzi Well Pump 225
KC Garwood-Jacuzzi Well Pump 225
KC Garwood-wellpump-circle 'S' Trail 250
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets 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?
71628091
15740700
507765
If customers are metered, what was the total amount sold in peak month?14716390
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?April 1 Through October 1 2006
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!
11 In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?not in near futurE
Rev 3/02 Page 11
Name:Bar Circle S' Water Co
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2006
FEET OF MAINS
In Use
End of
Year
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This last This Last
Year Year Year Year
151 148
152 149
Metered:
Residential
Commercial
Industrial
Flat Rate:
Residential
Commercial
Industrial
Private Fire Protection
Public Fire Protection
Street Sprinkling
Municipal, Other
Other Water Utilities
Rev 3/02 Page 12
CERTIFICATE
State of Idaho
) ss
County of
and
of the
, the undersigned Robert N Turnipseed
Cristy Turnipseed
Bar Circle I S I Water Co
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.
this d..-1 day O
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Subscribed and Sworn to Before Me
My Commission Expir
gd kI excel/jnelsonf anul rpts/WIrannualrpt
Rev 3/02 Page 13