2019Annual Report.pdf

BcS'h)
AIilYLTAL REPORT
OF
Bar Circle "S" Water Co
NAME
1990 W. Boekel Road
Rathdrum, ldaho B3B5B
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2019
ldaho Publlc Utllttlce Commlssion
Olllcr ol the Smrelary_ RECEIVED
MAY 2 6 2020
Boise, ldaho
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 1OI1I2O19
COMPANY INFORMANON
'l Glve full name of utlllty
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 Clty
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
Bar Clrcle "S- Water Co
Dec-07
ldaho
1 990 W Boekel Rd
Rathdrum
ldaho
83858
Proorietor
Kootenai Countu
'11 Are there any affiliated companies?Yes
lf yes. at1;rclr a lrst with narlles. arldresses & descriptiorrs Exlrlain irrry servit:t,s
provtded to thc trtrlttv
12 Contact lnformation Name
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions,/deletions made
to the service area during the year?
lf yr:s attactra list with narrrr:s arl<lresse-., & rlcscripltorr:, Eryrl;rin arry "serr,rtr:es
prorrirlecl l() tll. rrttlrty
14 Where are lhe Company's books and records kept?
SteetAddress 1990 W Boekel Rd
City
State
zip
Rathdrum
ldaho
Phone No.
Robert N
Robert N
Robert N
Clara
Robert C -1 560
No
E365E
Rev 3/02 Page 1
NAME:Cirde "S" Water Co
COMPANY INFORMATION (Cont.)
For the Year Ended 'l0l1l2O19
15 ls the system operated or maintained under a
service contract?
16 ll yes: Wittr whom is the confract?
When does the contact expire?
What services and rates are included?
United Crown Pump and Drillino
Yes
Yearlv basis
Quarterlv Maint on booster and svBtem $150 ouarterlv
17 ls water purchased for resale through the system?
18 ll yes Name of Organization
Name of owner or operator
Mailing Address
City
State
Ap
Water Purchased
19 Has any system(s) been dbapproved by the
ldaho Division of Environmental Quality?
lf yes, attach full explanatiorr
20 Has tre ldaho Division of Environmental Quality
recommended any improvemenb?
lf yes, attaclr ftrll explarratiorr
21 Number of Complaints received during year conceming:
Quali$ of Service
High Bills
Disconnection
22 Number of Customers involuntarlly disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.O1.7O1?
Attach a copy ol the SummarY
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach f ull explanatiorr
artd att ttpttated systetn tnaJt
No
Gallons/CCF $Amount
No
No
Upon connection
0
0
0
0
No
Rev 3/02 Page2
NAME:
ACCT #DESCRIPTION
REVENUE & EXPENSE DETAIL
For the Year Ended 101112019
I
10
11
't2 601.1-6
13 601 .7
14 601.8
15 603
16 604
17 610
18 515-16
19 618
20 620.1S
21 620.7-8
22 631-34
1
2
3
4
5
6
7
I
23
24
25
26
27
28
29
30
31
32
33
4OO REVENUES
460 Unmetered Water Revenue
161.1 Metered Sales - Residential
461.2 Metered Sales - Commercial, lndustrial
462 Flre Proteclion Revenue
464 Other Water Sales Revenue
465 lrrigation Sales Revenue
466 Sales for Resale
400 Total Revenue (Add Lines 1 - 7)
(also enter resutt on Page 4, line 1)
* DEQ Fees Billed separately to customers
** Hookup or Connection Fees Collected
'"'Commission Approved Surcharges Collected
0
144,585.00
Booked to Acct #
400.00 Booked to Acct #
Booked to Acct #
1't,243.55
6,425.00
1,500.00
22,544.00
16,994.54
7,687.75
14,412.00
730.00
4.500.00
't00.00
4,785.00
2,500.00
461
4OI OPERATING EXPENSES
Labor - Operation & Maintenance
Labor - Customer Accounts
Labor - Administrative & General
Salaries, fficers & Directors
Employee Pensions & Benefits
Purchased Water
Purchased Power & Fuel for Power
Chemicals
Materials & Supplies - Operation & Maint.
Materials & Supplies - Administative & General
Contact Services - Professional
635 Contract Services - Water Tesdng
636 Contract Services - Other
641-42 Rentals - Property & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Elpense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
94,421.84
Name
ACCT #DESCRIPTION
Bar Circle "S" Water Co
INCOME STATEMENT
For Year Ended 101112019
1
2
3
4
5
6
7
I
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
PayrollTaxes
Other Taxes (list) DEQ Fees
144,585.00
94,421.84
403
406
407
408.10
408.'t1
408j2
9A 408.13
9B
9C
9D
10 409.10
11 409.11
12 410.10
13 410.11
14 41'l
15 412
16
't7 413
18 414
415
'[16
4't9
120
421
426
406.20
409-20
427.3
427.5
10,867.80
444.O0
735.00
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 2-1 5)
lncome From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating lncome (Add lines 1 , 17 &18 less line 16)
Revenues, Merchandizing Jobbing and Contact Work
Expenses, Merchandizing, Jobbing & Contracts
lnterest & Dividend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility Income
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 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
106,468.64
0
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
27
38,116.36
27
39,143.36
0
Rev 3/02 Page 4
__19.,1-43.99_
Name:
SUB
ACCT#
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
312
343
344
345
346
347
348
Bar Circle "S" Water Co
ACCOUNT 101 PI.ANT IN SERVICE DETAIL
For Year Ended 101112019
26
52
9.02
1
2
3
4
5
6
7
8
9
10
11
12
13
"t4
15
16
17
18
19
20
21
22
23
24
25
26
27
2E
29
DESCRIPT]ON
Organization
Franchises and Consenb
Land & Land RighB
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfilfation Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Dbtribution Reservoirs & Standpipes
Trans. & Distrlb. Mains & Accessorles
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture 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
(Addlinesl-28)
197.42
76
7 .66
.54
Enter beginning & end of year totals on Pg 7, Line 1
00
10
66 70.55
3
075.23
.67
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
Year
.00
70.65
39
124 197.42
15 76
7 1.66
.54
1
Rev 3/02 Page 5
Name:Bar Circle "S" Water Co
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 10t1t2019
SUB
ACCT#
Depreciation
Rate
o/o
Balance
Beginning
Balance
End of
Year
lncrease
't78.00
.00
636.80
or
of
13%
7o/o
7o/o
7o/o
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
u7
348
1
2
3
4
5
6
7
I
9
10
11
12
13
14
't5
,6
17
18
19
20
21
22
23
24
25
26
Structures and I mprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Disfibution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
HydranB
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture 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 1 - 25).38
beginning & end of year totals on Pg 7, Line 7
14o/o
48.408.52 51.680.52
29.0E2.69 30,577,E9
9,337.877,935.87
52,075.23 52,075.23
29.388.86 30,566,86
50.714.26 s3,618.26
236.33 236.33
15.099.7615,099.76
7.061.666,424.86
Rev 3/02 Page 6
Name:
ACCT#
101
102
103
105
114
BALANCE SHEET
For Year Ended 101112019
ASSETS
DESCRIPTION
Utility Plant in Service (From Pg 5, Line 29)
Utility Plant Leased to Others
Plant Held for Future Use
Gonstruction 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 Fufure 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 lnvestmenB
Total lnvestments (Add lines 14 & 15)
Cash
Short Term lnvestments
Acchi/Notes Receivable - Gustomers
Other Receivables
Receivables from Associated Companies
Materials & Supplies lnventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provbion for Uncollectable Accounts
Total current (Add lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Deferred Rate Case Expenses
Other Defened Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
408 .54
1.54
.58 1 .80
169 14.96 1 7.16
1
717.50
103 3.01 395.59
281,834.36 223,079.11 (58,755.221
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
54
1
2
3
4
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
21
25
26
27
28
29
30
31
108.1
108.2
108.3
1 10.1
110.2
115
123
125
131
135
141
142
145
151
162
173
143
1E1
183
184
186
408.901.54
250.254.38
38,156.34
17,239.25
9.035.39
Rev 3/02 PageT
Name:Cirde "S* Water Co
BALANCE SHEET
For Year Ended 101'll2O19
LIABILITIES & CAPITAL Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
ACCT#DESCRIPTION
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 MiscellaneousCapitalAccounts
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings
6 216 Reacquired CapitalStock
7 218 Proprietary Capttal
I Total Equity Capital (Add Lines 1-5+7 less line 6)
I 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long - Term Debt
12 231 Accounts Payable
13 232 Notes Payable
14 233 Accounts Payable - Associated Companies
15 235 Customer Deposits (Retundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued lncome Taxes Payable
18 236.2 Accrued Taxes - Non-Utility
19 23740 Accrued Debt, lnterest & Dividends Payable
20 241 Misc. Current & Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advancesforconstruction
23 253 Other Deferred Liabilities
24 255Jl Accumulated lnvestment Tax Credits - Utility
25 255.2 Accum. lnvestment Tax Credils - Non-Utility
26 261-5 Operating Reserves
27 271 Contribtttions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. r'
29 2E1-3 Accumulated Deferred lncome Taxes
30 Total Liabilities (Add lines 9 - 29
31 TOTAL LIAB & CAPITAL ( Add lines I & 30)
" Only if Commission APProved
100.00
11 .80 42
234 713.50
351 .30 208 769.00
5 .45 97
5 1 14 10.42
75
100.00
(26,044.50)
234.713.50
14.310.42
223,079.42
Rev 3/02 Page 8
Name Circle "S" Water Co
STATEMENT OF RETANED EARNINGS
For Year Ended 101112019
1 Retained Eamings Balance @ Beginning of Year
2 Amount Added from Cunent Year lncome (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retalned Earnings
6 Retained Earnings Balance @ End of Year
41,789./+0
38,143.36
105977.26
(26.044.50)
CAPITAL STOCK DETAIL
No. Shares
Authorized
No. Shares Dividends
Paid7Description (Class, Par Value etc.)
Common 100
DETAIL OF LONG.TERM DEBT
8
lnterest
Rate
Year-end
Balance
lnterest
Paid
lnterest
Accrued
100
Rev 3/02 Page 9
Name:Bar Circle "S" Water Co
SYSTEM ENGINEERING DATA
For Year Ended 'l0l1l2O19
1 Provide an updated system map if significant cfianges have been made to the system during the year.
2 Water Supply:Type of
Treatment:
(None, Chlorine
Water
Supply
Source
(Well, Spring,
Rated
Capacity Fluoride
Filter etc.
Annual
Production
or location Surface
KC Circle "S" Trail
KC Ganrvood Rd Well
3 System Storage:
Total
Capacity
000's
Gal.
Usable
Capacity
000's
Gal.
Type of
Reservoir
(Elevated,Pres-
Construction
(Wood, Steel
or Location urized
Garwood Reservoir
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
485 None Not Metered
36 None Not Metered
185 120 elevated/boosted
Rev 3/02 Page 10
Name Co
SYSTEM ENGINEERING DATA
(continued)
For Year Ended t2019
4 Pump information for ALL system pumps, including wells and boosters
Designation or Location Horse
Power&of
Rated
Capacity
m
Discharge
Pressure
Energy
Used
This Year
KC Garwood Peerless Fire Pu Unknown
KC Ga Unknown
Garwood Booster Unknown
Ganrood Booster Unknown
KC Garuood Booster Unknown
KG Garwood Booster Unknown
KC Circle "S" TrailWell Unknown
Note:Well to reservoir 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 available 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?
90,064,500
18
610,852
6 lf customers are metered, what was the total amount sold in peak month?17,007,830
7 Was your system designed to supply fire flows?
lf Yes: What is cunent system rating?
8 How many times were meters read this year?
During which months?
9 How many additional customers could be served with no s),stem improvements
except a service line and meter?
How many of those potential additions are vacant lots?
10 Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of proiects and anticipated costsl
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be exPanded?
yes
1 700gpm
5
5/1-10/1/19
3?
32
No
150 2300 20
5 36 5
10 225 60
10 225 60
10 225 60
10 225 60
60 485 55
Rev 3/02 Page 1 1
201 9
Name Bar Circle "S" Water
SYSTEM ENGINEERING OATA
(continued)
ForYear Ended 10/112019
FEET OF MAINS
Pipe
Size
ln Use
Beginning
Of Year
lnstalled
During
Year
Last
Year
Abandoned
During
Year
ln Use
End of
Year
Lasl
Year
10"
8"
Residential
Commercial
lndustial
Residential
Commercial
lndusffial
4 Private Fire Protec'tion
5 Public Fire Protection
6 Steet Sprinkling
Municipal, Other
OtherWater Utilities
1
't2
CUSTOMER STANSNCS
Thls
Year
218
1
49
3604"
20 't2
20
360
2
2A
28
2C
3
3A
3B
3C
etered:M
Flat Rate
218
7
I
This
Year
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFICATE
State of ldaho
Countv of lbterur+
)
)
)
8S
the p
of
utility, on our oath do severally say that the foregolng report has been prepared under our dlrection,
trom tre original books, papers and records of eaid uflrty: ftat we have carefully examined same, and
dedare the same to be a conect statement of the business and affaire of said utlity for the period
covered by the report in respect to each and every mater and thing therin set forth, [o the best of our
knowledge, information and belief.
.A{
.7
4
6 *".)
(Officer in Charge of Accounb)
Subscribed and Swom to Before Me
his_,L!_day LqLE
My Commission Epires l0- l2-. t-3
cRFiilnm?s@
IOURYHN,E.SUIEGDf,{ooqmtilm{caorrffiEpnBlcrliB
Rev 3/02 Page 13
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