2009Annual Report.pdf

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BCS-uJ
ANNUAL REPORT
OF
~lJ '.5/ Wedif G
NAME
Po ~ tl'1D
Jll)'tf to i3~36
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED wcA
N.C")
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ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 11/30/2009
11 Are there any affliated companies? Yes
If yes, attch a list with names, addresses & descriptions. Explain any services
provided to the utilty.
12 Contact Information Name
President (Owner)
Vice President
Secretary
General Manager
Complaints or Biling
Engineering
Emergency Service
Accunting
13 Were any water systems acquired during the year or any additions/deletions madeto the service area during the year? No
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utilty.
14 Where are the Company's books and records kept?
Street Address 2953 N. Government Way
City Coeur d'AleneState IdahoZip 83815
1 Give full name of utility
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Ofce (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" Ranch Inc.
December 2007
Idaho
2953 N. Government Way
P.O. Box 1870
Hayden
Idaho
83835
Corpration
Kootenai County
Phone No
Robert N. Turnipseed 1(208) 665-9200
Philip Dolan 1(208) 664-8258
Philp Dolan 1(208) 664-8258
Robert N. Turnipseed 1(208) 665-9200
.9ri!ty o~,Q1ia!~_ Turnipseed 208) 665-9200
Robert C. Turnipseed 208) 687-9000
Cristy Turnipseed 208) 665-9200
Page 1
Line 11 page 1
Affliated companies listed below:
Avondale COnstction Inc
Diamond Bar Estes Water Inc
Double T Estes LLC
Lake View Hils sales Inc
Reads Meters and Maintains Water Systm
Uses The Utility for water service
~
PAbI6 1 a1rN
NAME:Bar Circle "S" Ranch Inc.
COMPANY INFORMATION (Cont.)
For the Year Ended 1113012009
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?
No
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
No
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Division of Environmental Quality?
If yes, attch 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 Bils
Disconnecion
22 Number of Customers involuntarily disconnected
23 Date customers last recived 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, attch full explanation
and an updated system map
Rev 3/02 Page 2
Gallons/CCF $Amount
No
No
Upon Connection
BAR CIRLCE 's' WATER CO INC
PO Box 1870, Hayden ID 83835 Robert N Turnipseed
SUMMARY OF RULES AND REGULATIONS OF THE IDAHO PUBUC UTUTES COMMISSION
GOVERNING CUSTOMER RELATIONS OF NATURAL GAS, ELECTRIC AND WATER PUBUC UTIUTES
A utilty may terminate service to a customer without his/her permission after adequate notice for
the following reasons:
1. Failure to pay an undisputed past due bil, or written payment drawn on an account with
insuffcient funds.
2. Failure to make security deposit where it is required.
3. Failure to abide by terms of a payment arrangement.
4. Customer or applicant misrepresented their identity for the purpose of obtaining utilty
service.
5. Customer or applicant denied or prevented the utilty's access to the meter.
6. Wilful waste of service through improper equipment or otherwise.
7. Customer or applicant is a minor not competent to contract as defined by Idaho Code.
8. Customer or applicant owes money on an existing or previous account.
A utilty may deny or terminate service without prior notice to the customer or applicant and
without his/her permission for one or more of the following reasons:
1. A situation exists that is immediately dangerous to life, physical safety or propert.
2. The utilty Is ordered to terminate service by any court, the Commission or òther duly
authorized public authority.
3. The service is obtained, diverted or used without the authorization or knowledge of the utilty.
4. The utilty has attempted to notify the customer of termination, but has been unable to make
contact.
NOTIFICATION
1. A biling may be considered past due fifteen (15) days after the biling date. A written notice
of termination must be mailed at least seven (7) days before the proposed termination date.
2. At least twenty-four (24) hours before the service is terminated, another attempt shall be
made to contact the customer in person or by telephone.
3. If service is not terminated within twenty-one (21) calendar days after the proposed
termination date, another seven (7) day and twenty-four (24) hour notice is required.
4. No additional notice is required if upon receipt of a termination notice the customer makes a
payment arrangement and fails to keep it or tenders a written payment drawn on an account
with insuffcient funds.
WHEN TERMINATION NOT ALLOWED
1. The past due billng is less than $50 or two (2) months of service, whichever is less.
2. The unpaid bil results for the purchase of non-utilty goods or services.
3. Terminations are not allowed on weekends or legal holidays.
MEDICAL EMERGENCY
If the customer or a member of the customer's family is seriously ii or has a medical
emergency, the utilty wil postpone termination of service for thirty (30) days if a written
. certificate signed by a licensed physician or public health offcial is received.
An informal or formal complaint concerning the termination may be filed directly with the utilty.
If the customer .is dissatisfied with the proposed resolution of the complaint, they may contact
the:
Idaho Public Utilties Commission,P. O. Box 83720, ~
Boise, 10 83720-0074.
Toll free 1-800-432-0369
or on the web site:
http://www .puc. idaho.gov I
A complete set of customer Rules and Regulations are on file with the Idaho Public Utilties
Commission and on the website.
SWC Sample Annual Rules summary
P A6 ÎJ tt men:l-
NAME:Bar Circle "S" Ranch Inc.
REVENUE & EXPENSE DETAIL
For the Year Ended 11/30/2009
DESCRIPTION
400 REVENUES
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accunts
14 601.8 Labor - Administrative & General
15 603 Salaries, Offcers & 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 - Opratio & 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 - Propert & 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 Miscllaneous 1,386.81
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
ACCT#
1
2
3
4
5
6
7
8
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, Industrial
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)
9 * DEQ Fees Biled separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
460
461.1
461.2
462
464
465
466
400
401 OPERATING EXPENSES
Rev 3/02 Page 3
68,504.18
1,267.86
6,620.19
8,785.00
7,275.00
16,735.41
5,536.76
890.21
4,408.61
305.00
218.50
2,600.00
3,591.87
55.00
69,772.04
Booked to Acc #
Boked to Acc #
Booked to Acc #
58,408.36
Name:Bar Circle "S" Ranch Inc.
INCOME STATEMENT
For Year Ended 11/30/2009
ACCT#DESCRIPTION
1 Revenue (From Page 3, line 8)69,772.04
2 Operating Expenses (From Page 3, line 33)58,408.36
3 403 Depreciation Expense 13,761.42
4 406 Amortzation, Utilty Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)50.00
7 408.11 Propert Taxes 1,057.70
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list)DEQ Fees 690.00
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax - State
14 411 Provision for Deferred Utilty Income Tax Credits
15 412 Investment Tax Credits - Utilty
16 Total Expenses from operations before interest (add lines 2-15)73,967.48
17 413 Incoe From Utilit Plant Leaed to Others
18 414 Gains (Losses) From Disposition of Utilty Plant
19 Net Operating Income (Add lines 1,17 &18 less line 16)(4,195.44)
20 415 Revenues, Merchandizing Jobbing and Contrat Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest & Dividend Income 294.00
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneos Non-Utilty Expense
26 408.20 Other Taxes, Non-Utilty 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)294.00
29 Gross Income (add lines 19 & 28)(3.901.44)
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)(3,901.44)
Rev 3/02 Page 4
Name:Bar Circle liS" Ranch Inc.
SUB
ACCT#
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 11/30/2009
DESCRIPTION
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
Year
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
301 Organiztion --
302 Franchises and Consents --
303 Land & Land Rights 2,250.00 2250.00
304 Structures and Improvements 52,907.30 52,907.30
305 Collecting & Impounding Reservoirs --
306 Lake, River & Other Intakes --
307 Wells 37,753.67 37,753.67
308 Infiltration Galleries & Tunnels --
309 Supply Mains --
310 Power Generation Equipment 5,500.00 5,500.00
311 Power Pumping Equipment 52,075.23 52,075.23
320 Purification Systems --
330 Distribution Reservoirs & Standpipes 39,266.67 39,266.67
331 Trans. & Distrib. Mains & Accssories 128,197.42 128,197.42
333 Services --
334 Meters and Meter Installations -9.453.02 9,453.02
335 Hydrants --
336 Backflow Prevention Devices --
339 Other Plant & Misc. Equipment --
340 Ofice Furniture and Equipment --
341 Transportation Equipment --
342 Stores Equipment --
343 Tools, Shop and Garage Equipment --
344 Laboratory Equipment --
345 Powr Operated Equipment 15,099.76 15,099.76
346 Communications Equipment --
347 Miscellaneous Equipment 4,805.00 4,805.00
348 Other Tangible Propert --
29
Rev 3/02
TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
337,855.04 9,453.02 347,308.06
Enter beginning & end of year totals on Pg 7, Line 1
Page 5
Name:Bar Circle "S" Ranch Inc.
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 11/30/2009
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
ACCT#DESCRIPTION %of Year Year (Decrease)
304 Structures and Improvements 7%19,553.48 22,532.50 2,979.02
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells 3%18,676.66 19,620.50 943.84
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment 7%1,650.00 2,016.67 366.67
311 Power Pumping Equipment 7%38,289.92 41,645.80 3,355.88
320 Purification Systems
330 Distribution Reservoirs & Standpipes 3%20,357.50 21,339.17 981.67
331 Trans. & Distrib. Mains & Accssories 3%21,248.75 24,453.68 3,204.94
333 Serices
334 Meters and Meter Installations 236.33 236.33
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Ofce Furniture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment 7%6,543.23 7,549.88 1,006.65
346 Communications Equipment
347 Miscellaneous Equipment 14%1,716.07 2,402.50 686.43
348 Other Tangible Propert
TOTALS (Add Lines 1 - 25)128,035.61 141,797.03 13,761.42
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
Name:Bar Circle "S" Ranch Inc.
BALANCE SHEET
For Year Ended 11/30/2009
ASSETS Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT#DESCRIPTION of Year Year (Decrease)
101 Utilty Plant in Service (From Pg 5, Line 29)337,855.04 347,308.06 9,453.02
102 Utilit 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)337,855.04 347,308.06 9,453.02
108.1 Accumulated Depreciation (From Pg 6, Line 26)128,035.61 141,797.03 13,761.42
108.2 Accum. Depr. - Utility Plant Lease to Others
108.3 Accum. Depr. - Propert Held for Future Use
110.1 Accum. Amort. - Utility Plant in Service
110.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utilty Plant (Line 6 less lines 7 - 12)209,819.43 205,511.03 (4,308.40)
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)-
131 Cash 2,477.18 3,742.17 1,264.99
135 Short Term Investments 15,948.17 7,957.96 (7,990.21)
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies Inventory
162 Prepaid Expenses
173 Unbiled (Accrued) Utilty Revenue
143 Provision for Uncollectable Accunts
Total Current (Add lines 17 -24 less line 25)18,425.35 11,700.13 (6,725.22)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & Investigation Charges
184 Deferred Rate Case Expenses 9,036.39 9,036.39
186 Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)I 228,244.78 226,247.55 (1,997.23)1
Rev 3/02 Page 7
Name:Bar Circle liS" Ranch Inc.
BALANCE SHEET
For Year Ended 11/30/2009
LIABILITIES & CAPITAL Balance
End of
Increase
or
Balance
Beginning
ACCT#DESCRIPTION of Year Year (Decrease)
201-3 Common Stock 100.00 100
204-6 Preferred Stock
207-13 Miscellaneous Capital Accunts
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings __tt~,7J8.82)(17,680.25)(3,901.43)
216 Reacquired Capital Stock
218 Proprietary Capital 240,948.65 240,948.65 -
Total Equity Capital (Add Lines 1-5+7 less line 6)227,269.83 223,368.40 (3,901.43) I
221-2 Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable 944.95 2849.15 1,904.20
232 Notes Payable
233 Accounts Payable - Associated Companies
235 Customer Deposits (Refundable)
236.11 Accrued Other Taxes Payable
236.12 Accrued Income Taxes Payable 30.00 30 -
236.2 Accrued Taxes - Non-Utilty
237-40 Accrued Debt, Interest & Dividends Payable
241 Misc. Current & Accrued Liabilties
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilities
255.1 Accumulated Investment Tax Credits - Utilty
255.2 Accum. Investment Tax Credits - Non-Utility
261-5 Operating Reserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. **
281-3 Accumulated Deferred Income Taxes
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30 Total Liabilties (Add lines 9 - 29
31 TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
** Only If Commission Approved
974.95
228,244.78 I
2,879.15
226,247.551
1,904.20
(1,997.23)1
Rev 3/02 Page 8
Name:Bar Circle "S" Ranch Inc.
STATEMENT OF RETAINED EARNINGS
For Year Ended 11/30/2009
1 Retained Earnings Balance ~ Beginning of Year
2 Amount Added from Current Year Income (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance ~ End of Year
(13,778.81)
(3,901.44)
(17,680.25)
7 Description (Class, Par Value etc.)
Common
CAPITAL STOCK DETAIL
No. Shares
h . dAut orize us n ing ai
100 100
No. Shares
o t ta d
Dividends
P 'd
DETAIL OF LONG-TERM DEBT
8 Descriotion
Interest
Rate
Year-end
Balance
Interest
Paid
Interest
Accrued
Rev 3/02 Page 9
Name:Bar Circle "S" Ranch Inc.
SYSTEM ENGINEERING DATA
For Year Ended 11/30/2009
1 Provide an updated system map if signifcant 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,
2 Water Supply:
Pump Desionation or location (oDm)Filter etc.)(cOO's Gal.Surfce Wtr)
KC Circle "S" Trail 485 None Not Metered Well
KC Garwood Rd 36 None Not Metered Well
3 System Storage:
Total
Capacity
OOO's
Usable
Capacity
OOO's
Type of
Reservoir Construction
(Elevated, Pres- (Wood, Steel
Storaoe Desionation or Location Gal.Gal.urized, Boosted)Concrete)
Garwood Reservoir 185 120 elevatedlboostec Concrete)
(Duplicate form and attach if necessary. Asterisk facilties added this year.)
Rev 3/02 Page 10
Name:Bar Circle "S" Ranch Inc.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 11/30/2009
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used
& Type of Pump..Power (gpm)(psi)This Year
KC Garwood Peerless Fire Pump 150 2300 20 Unknown
KC Garwood Jacussi Well Pump 5 36 o Unknow
KC Garwood Booster Pump 10 225 60 Unknown
KC Garwood Booster Pump 10 225 60 Unknown
KC Garwood Booster Pump 10 225 60 Unknown
KC Garwood Booster Pump 10 225 60 Unknown
KC Circle "S" Trail Well Pump 60 485 o Unknown
Note: Well Pumps pump to reservoir. System Presssure from Booster pumps out of reservoir.
Energy use of pumps not seperately metered. Use includes lights, heat, controls etc through 1 meter.
** Submit pump curves unless preiously provided or unavailable. Asterisk facilties added this year.
Attch additional sheets if inadequate space is available on this page.
5 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 pumpe on the peak day?
52,768,100
11,348,200
366,071
6 If customers are metered, what was the total amount sold in peak month?11,056,530
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
yes
8 How many times were meters read this year?
During which months? May 1 through Nov 1
7
9 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?
28
.28
10 Are backbone plant additions anticipated during the coming year?
If Yes, attch an explanation of projects and anticipated costs!
No
11 In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?Unknown
Rev 3/02 Page 11
Name:Bar Circle "S" Ranch Inc.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 11/30/2009
FEET OF MAINS
1 Pipe
Size
10"4441 8000 12441
8"20312 20312
6"20384 20384
4"360 360
In Use
Beginning
OtYear
Installed
During
Year
Abandoned
During
Year
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
2 Metered:
2A Residential
2B Commercial
2C Industrial
3 Flat Rate:
3A Residential
3B Commercial
3C Industrial
4 Private Fire Protecion
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilties
Rev 3/02 Page 12
CERTIFICA TE
State of Idaho )
) ssCounty of )
WE, the undersigned
and Cristv Turnipseed
of the Bar Circle "S" Ranch Inc. Water
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 utilty; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utilty 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.
Robert N Turnipseed
~~~ (C~
~,~~7cunt)
Subscribed and Sworn to Before Me
My Commission Expires ~ \3b ~~(I
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NOTARY PUBLIC
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Rev 3/02 Page 13