2017Annual Report.pdf

AI{I{UAL REPORT
El+R.-U
*eiro Public Utilities commission
officeot t[eliTr8tary
AUo 2 't 2018
Boise,ldaho
OF
Bar Circle "S" Water Company
NAME
2953 N. Government Way
PO Box 1870, Hayde n, ldaho 83835
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2017
ANNUAL REPORT FOR WATER UTlLlTlES TO
THE IDAHO PUBLIC UTILIT!ES COMMISSION
FOR THE YEAR ENDING 1213112017
COMPANY INFORMAT]ON
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
2953 N Government Way
Bar Circle "S" Water Co
Dec-07
ldaho
PO Box 1870
Hayden
ldaho
83835
Proprietor
Kootenai County
11 Are there any affiliated companies?Yes
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation Name
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
Robert N Tr
Robert N
Clara Turn
Robert N
ch or Clara Turn
Robert C Tr
Phone No.
208-665-9200
208-665-9200
208-665-9200
208-665-9200
208-665-9200
208-661 -1 560
208-665-9200chT
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year? No
lf 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 Way
City Coeur d'Alene
State ldaho
8381 5
Rev 3/02
Zip
Page 1
NAME Bar Circle "S" Water Co
COMPANY INFORMATION (Cont.)
For the Year Ended 1213112017
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract exPire?
Yes
United Crown Pump and Drillinq
Veartv Oasis
What services and rates are included? Quarterlv Maint on booster and well svstem $150 quarterlv
17 ls water purchased for resale through the system?No
18 lf 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
ldaho Division of Environmental Quality?
lf yes, attach ful! explanation
20 Has the ldaho Division of Environmental Quality
recommended any improvements?
lf 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?
lf yes, attach full exptanation
and an updated system map
No
No
0
0
0
0
Upon connection
No
Rev 3/02 Page 2
NAME
ACCT #DESCRIPTION
REVENUE & EXPENSE DETAIL
For the Year Ended 1213112017
1
2
3
4
5
6
7
8
4OO REVENUES
460 Unmetered Water Revenue
461 .1 Metered Sales - Residential
461.2 Metered Sales - Commercial, lndustrial
462 Fire Protection Revenue
464 Other Water Sales Revenue
465 lrrigation Sales Revenue
466 Sales for Resale
400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
* DEQ Fees Billed separately to customers
** Hookup or Connection Fees Collected
***Commission Approved Surcharges Collected
401 OPERATING EXPENSES
Labor - Operation & Maintenance
Labor - Customer Accounts
Labor - Administrative & General
Salaries, Officers & Directors
Employee Pensions & Benefits
Purchased Water
Purchased Power & Fuel for Power
Chemicals
Materials & Supplies - Operation & Maint.
Materials & Supplies - Administrative & General
Contract Services - Professional
Contract Services - Water Testing
Contract Services - Other
Rentals - Property & Equipment
Transportation Expense
lnsurance
Advertising
Rate Case Expense (Amortization)
Regulatory Comm. Exp. (Other except taxes)
Bad Debt Expense
Miscellaneous
175,932.65
3 4.86
0
179 147.51
Booked to Acct #
28,250.00 Booked to Acct #
Booked to Acct #
15,508.27
12,000.00
18,000.00
25,214.48
3 154.40
7,214.55
350.00
6 500.00
I
10
11
461
12
13
14
15
16
17
18
'19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
601 .1-6
601.7
601.8
603
604
610
615-16
618
620.1-6
620.7-8
63'l-34
635
636
641-42
650
656-59
660
666
667
670
675
124.171
4, '1 85. 00
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
93,250.87
Name:
ACCT #DESCRIPTION
Bar Circle "S" Water Co
INCOME STATEMENT
For Year Ended 1213112017
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33)
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
8 408.12 PayrollTaxes
9A 408.13 OtherTaxes (list) DEQ Fees
179 147.51
93,250.87
12,803.62
326.92
4,036.38
735.00
9B
9C
9D
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
409.1 0
409.1 1
410.10
410.11
411
412
Federal lncome Taxes
State lncome Taxes
Provision for Deferred lncome Tax - Federal
Provision for Deferred lncome Tax - State
Provision for Deferred Utility lncome Tax Credits
lnvestment Tax Credits - Utility
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
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 29less lines 30 & 31) (Also Enter on Pg 9, Line 2)
Page 4
111 152.79
413
414
415
416
419
420
421
426
408.20
409-20
427.3
427.5
Rev 3/02
67 994.72
23.21
23.21
68,017.93
0
0
68 017.93
Name: Aar Circle "S" Wa
ACCOUNT IOI PLANT IN SERVICE DETAIL
For Year Ended 1213112017
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
SUB
ACCT #
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
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
Backflow 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 SERVICE
(Add lines 1-28)
2 250.00
52 907.30
37 753.67
5 500.00
52 075.23
39 266.67
12 197.42
453.02
15 099.76
7 061.66
349,564.73 59
Enter beginning end year
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
on
Balance
End of
Year
2 250.00
62 334.1 0
66 470.65
26 693.03
52 075.23
39 266.67
128 197.42
9 453.02
15 099.76
7 061.66
01.541
9,426.80
28,716.98
21 ,193.03
Rev 3/02 Page 5
Name:
SUB
ACCT #
304
305
306
307
308
309
310
311
320
330
331
333
334
33s
336
339
340
341
342
343
344
345
346
347
348
Bar Circle "S" Water Co
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 1213112017
Depreciation
Rate
o/o
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Decrease
1
2
3
4
5
o
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
DESCRIPTION
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
Backflow 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 I - 25)
3 638.90
3o/o 1 805.35
I 850.1 8
981.67
204.94
006.65
14o/o 315.93
211 841.63 645.25 12 62
Enter beginning & end of year totals on Pg 7, Line 7
7o/o
7o/o
7o/o
3Yo
3o/o
7o/o
40,406.62 44,045.52
25,283.54 27,088.89
4,216.69 6,066.87
52,075.23 52,075.23
27,229.19 28,210.86
43,683.32 46,888.26
236.33 236.33
13,589.78 14,596.43
5,120.93 5,436.86
Rev 3/02 Page 6
Name
ACCT #
Bar Circle "S" Water Co
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
Other lnvestments
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
TotalCurrent (Add lines 17 -24less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 13, l6 & 26 - 30)
BALANCE SHEET
For Year Ended 1213112017
349 73 59 81
349 73 901.54 59 336.81
211 1.63 12 803.62
137 723.10 1 256.29 46 533.1 I
45 30 6 493.96
43 8.80 2 767.00
3 132.34
92 3.44 101 951.12 9 267.68
9 39
239,442.93 295,243.80 55,800.87
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Decrease
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
27
28
29
30
31
101
102
103
105
114
108.'l
108.2
108.3
110.1
110.2
115
123
125
131
135
141
142
145
15'l
162
173
143
181
183
184
186
408,901.54
224,645.25
52,356.26
46,455.80
3,1 39.06
9,036.39
Rev 3/02 Page 7
ASSETS
Name:
ACCT #
1 201-3
2 204-6
3 207-13
4 214
5 215
6 216
7 218
8
I 221-2
10 223
11 224
12 231
13 232
14 233
15 235
16 236.11
17 236.12
18 236.2
19 237-40
20 241
21 251
22 252
23 253
24 255.1
25 255.2
26 261-5
27 271
28 272
29 281-3
30
31 TOTAL
BALANCE SHEET
For Year Ended 1213112017
LIABILITIES & CAPITAL
DESCRIPTION
Common Stock
Preferred Stock
Miscellaneous Capital Accounts
Appropriated Retained Earnings
Unappropriated Retained Earnings
Reacquired Capital Stock
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum. lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. **
Accumulated Deferred lncome Taxes
Total Liabilities (Add lines 9 - 29
LIAB & CAPITAL ( Add lines 8 & 30)
** Only if Commission Approved
4 599.42
30.00
629.42 7 362.36
239 442.92
Balance
Beginning
of Year
Balance
End of
Year
100.00
234 713.50
234 813.s0 287
lncrease
5 067.93
881.43 5 067.93
4
732.94
732.94
800.87
100.00
53,067.93
234,713.50
7,332.36
30.00
295 79
Rev 3/02 Page 8
"S" Water Co
or
Name:Bar Circle "S" Water Co
STATEMENT OF RETAINED EARNINGS
For Year Ended 1213112017
1 Retained Earnings Balance @ Beginning of Year
2 Amount Added from Current Year lncome (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
CAPITAL STOCK DETAIL
Description (Class, Par Value etc.)
Common
DETAIL OF LONG.TERM DEBT
68,017.93
14,950.00
53,067.93
7
No. Shares
Authorized
No. Shares
Outstand
lnterest
Paid
Dividends
Paid
lnterest
Accrued
100
8 on
lnterest
Rate
Year-end
Balance
100
Rev 3/02 Page 9
SYSTEM ENGINEERING DATA
For Year Ended 1213112017
1 Provide an updated system map if significant changes have been made to the system during the year
2 Water Supply:Type of
Treatment:
(None, Chlorine
Pu
KC Circle "S" Trail
KC Garwood Rd
3 System Storage:
nation or location
Rated
Capacity
Total
Capacity
000's
Gal.
Fluoride
Filter etc.
Usable
Capacity
000's
Gal.
Annual
Production
Type of
Reservoir
(Elevated,Pres-
urized Boosted
Gal Surface
Well
Well
Water
Supply
Source
(Well, Spring,
Construction
(Wood, Steel
Concrete
e ation or Location
Garwood Reservoir
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
485 None Not Metered
36 None Not Metered
185 120 elevated/boostec
Rev 3/02 Page 10
Name: Aar Circle "S" Wa
Name:
SYSTEM ENG!NEERING DATA
(continued)
For Year Ended 1213'112017
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year&T of Pu
KC Garuvood Peerless Fire Pum Unknown
KC Garwood JacussiWell Pu Unknown
KC Garwood Booster Pu Unknown
KC Garwood Booster Pu Unknown
KC Ganruood Booster Pu Unknown
KC Garwood Booster Pu Unknown
KC Circle "S" TrailWell Pum Unknown
Note: Well to reservoir ure from booster out of reservoir
Energy use of pumps not seperately metered. Use includes lights, heat, controls etc through 1 meter.
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is availabte on this page.
5 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?
89,787,800
15,366,300
495,687
6
7
lf customers are metered, what was the total amount sold in peak month?29,362,450
Was your system designed to supply fire flows?
If Yes: What is current system rating?
yes
1 700gpm
8 How many times were meters read this year?
During which months?
8
4t1-11t1t17
I 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?
32
32
10 Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costsl
No
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
150 2300 20
5536
10 225 60
10 225 60
10 225 60
10 225 60
60 485 55
Rev 3/02 Page 1 1
2019
Bar Circle "S" Water Co
Name Bar Circle "S" Water Co
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 1213112017
FEET OF MAINS
Pipe
ln Use
Beginning
Of Year
lnstalled
During
Year
Abandoned
During
Year
ln Use
End of
YearSize
1 0"12 1 441
8"20 12 2 312
6"20 384
4"360 360
CUSTOMER STATISTICS
This
Year
Last
Year
Last
Year
2
2A
28
2C
Metered:
Residential
Commercial
lndustrial
218 218
1
3
3A
3B
3C
Flat Rate:
Residential
Commercial
lndustrial
4 Private Fire Protection 49 49
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
This
Year
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
1
1
GERTIFICATE
State of ldaho
WE, the undersigned
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
NOTARY PUBLIC
My Commission Expires
SS
Rev 3/02 Page 13
gd k/excel/jnelson/anulrptsAMrannualrpl
)
)
Countv of )
2DlY
GERTIFICATE
State of ldaho
Countv of Voct tttrit
))ss
)
WE, the nr
of
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; thatwe 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
Subscribed and Sworn to Before Me
tn;s an day o,tAy!^9f---, Ne
My Commission Expires
,l\alt)-lNL3
Nori(v-iuaLrc
gduex@Ujrelsodaulet6Manrualrpl
2-Dt3
GERTIFIGATE
WE, the
lara
of
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 caretully examined same, and
declare the same to be a correcl 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
Subscribed and Sworn to Before Me
of
16;5 C-2 aay rt AuYl'^Yf-- Nt?'er,". nU\,qe- '\utt*irruoL
*or-o rt,-'"
My Commission Expires
.lwlwlpzsrI gdldexet4relsorvaulrplsA/trannuakpt
State of ldaho )
countv ot (oclerrzt, i
SS
?'o*
CERTIFICATE
Stale of ldaho
countv ot (cclt.ntt..t
WE, thE nr
laro-
of
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 utilityi 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 lhing therin set forth, to the best of our
knowledge, information and belief.
(fficer in Charge of
Subscribed and Sworn to Before Me
this*2z-day .rAY.!dbf- 29tq.'AU\re* \nw7o*/-
*oro r*a
.l
to lw leozzMy Commission Expires r--l gnjk/ex@t4relsll@@s^i,lrurulrpt
)
2.nb
CERTIFIGATE
State of ldaho
County of (oc*enrtt
WE, thE
lnra- b
of e(
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 seid 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 beliet.
(Officer in Charge of
Subscribed and Sworn to Before Me
tnis 2 dayotA$,^9f-- )ote
.A
Uuryt."- \,,.t*y*ua*ffi
.i
\a ltx lx,taMy Commission Expires
-l gdugx@ yjnelsor/anukpts^^lrarel.pl
C&lt"
GERTIFICATE
WE, the il f\r
lara-
of
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
Subscribed and Sworn to Before Me
this-t)L-day t^9f 20t?
ss
0,r#* C^**,,.,
ruoriilliuor-rc
My Commission Expires
,t
ta lw I eo*
gdk/exel4nelsorysnulrpts/wt amu€lrpl
State of ldaho )
cq!,ntv ot lcolrrr;i, l
2.0t7
CERTIFIGATE
State of ldaho
countv ot /.ac*etu;i"
WE, thE
of
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; thal 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 repo.t in respect to each and every matter and thing therin sel forth, to the best of our
knowledge, information and belief.
(Officer in Charge of
Subscribed and Swom to Before Me
this-p-day d A"!LLrf---, ,ae
My Commission Expires
gdld6xel4nd$rrsnul.plslrEnnualrpl
xl
aue,, l*,*,r,rn
r.rorityluer-rc
w lw]*ra
SS
'(