2020Annual Report.pdf

L a BIT: L^J
A|Y|VUAL KEPORT
BITTERROOT WATER COMPANY
PO Box 2306
Hayden Lake, lD 83835
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
OF
YEAR ENDED: DECEMBER 31,2020
? q j-'.:.1:"r+ {'iLrJ.* i ifi t
AITINUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UflLMES COiiMISSION
FOR THE YEAR ENDING 2O2O
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
I Zip Code
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
COMPAT{Y INFORMATION
Bitterroot Water Gompany
6/16/1995
ldaho
24461 Old Hishway 95 N, Athol, lD 83801 (Not mailing address)
PO Box 2306
Hayden Lake
ldaho
83835
Phone No.
Ken Rickel r05
Ken Rickel 05
Rickel 05
Ken Ricke!05
Rickel
lnland Northwest Consultants 70
Ken Rickel 05
Susan Jacobson 303-941-4005
Corporation
Kootenai County
11 Are there any affiliated companies?No
lf yes, attach a list with names, addresses & descrlptions. Explaln any servlces
provided to the utility.
12 Contact lnfonnation Name
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
05208-683{1
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the yeaf
!f yes, attach a list with names, addresses & descriptions. Explain any seruices
provided to the utility.
14 Where are the Compan/s books and records kept?
Street Address 24461 Old Highway 95 N
City Athol
State ldaho
8380r
No
Rev 3/02
zip
Page 1
NAME: Bitterroot Water Company
COMPAT{Y INFORMATION (Cont.)
Forthe Year Ended 2020
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
17 ls water purchased for resale through the system?
18 lf yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
Zp
Water Purchased
19 Has any system(s) been disapproved by the
ldaho Department of Environmental Quality?
lf yes, attach ful! explanatlon
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year eonceming:
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 Oid significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
Gallons/CCF $AmountIt
No
No
February-202O (All new customels receive
a copy in their packet)
Yes Sold Assets/Customers to
GEM State Water, LLC
No
No
0
0
0
0
Rev 3/02
Page 2
NAME: Bitterroot Water Gompany
ACCT #
REVENUE & EXPENSE DETAIL
FortheYearEnded 2020
DESCRIPTION
1 460
2 461.1
3 461.2
4 462
5 464
6 465
7 466
I 400
I
10
11
4OO REVENUES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, lndustrial
Fire Protection Revenue
Other Water Sales Revenue
lrrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
s 14,878
$
s
592
$ 14,878
Booked to Acct #
Booked to Acct *
* DEQ Fees Billed separately to customers
*" Hookup or Connection Fees Collected
***Commission Approved Surcharges Collected
$460
Booked to Acct *
401 OPERATING EXPENSES
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 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 6't8 Chemicals
20 620.1-6 Materials & Supplies - Operation & 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 64142 Rentals - Property & Equipment
26 650 Transportation Expense
27 656-59 lnsurance
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
$210
$
$
$
$ 1,864
$
$ 2,354
$ 1,977
$ 3,585
$
$20
$263
$
$
33 Total Operatlng Expenses (Add llnes 12 - 32, also enter on Pg 4, llne 2)
460
Rev 3/02
Page 3
1,494
$ 12,358
Name: Bitterroot Water Company
INCOME STATEMENT
ForYearEnded 2020
ACCT #DESCRIPTION
1
2
3
4
5
6
7
I
403
406
407
408.10
408.11
408.12
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
$ 12,358
$218
$175
$
$
$
Federal lncome Taxes
State lncome Taxes
Provision for Deferred lncome Tax - Federal
Provision for Deferred lncome Tax - State
Provision for Defened Utility lncome Tax Credits
lnvestment Tax Credits - Utility
$20
Total Expenses from operations before interest (add lines 2-15)
lncome From Utili$ 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 I ncome
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24less 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 g, Line 2)
$ 14,878
I 12,771
$ (13,545)
$
$ 1,279
$ (11,tll}8)
$(1,2791
$ (12,716)
9A 408.13
9B
9C
9D
10 409.10
11 409.11
12 410.10
13 410.11
14 411
15 412
16
17 413
18 414
19
20 415
416
419
420
42',1
426
408.20
409-20
427.3
427.5
21
22
23
24
25
26
27
28
29
30
31
32
Rev 3/02
Page 4
$ (12,716)
Name: Bitterroot Water Company
ACCOUNT IO1 PLAI{T IN SERVICE DETAIL
ForYearEnded 2020
SUB
ACCT #
Balance
Beginning
of Year
19
11 01
Added
During
Year
Removed
During
Year
Balance
End of
Year
$
0
0
$ 4,997
1 301
2 302
3 303
4 304
5 305
6 306
7 307
I 308
I 309
10 310
11 311
12 320
13 330
14 331
15 333
16 334
17 335
18 336
19 339
20 340
21 U1
22 U2
23 343
24 U4
25 345
26 346
27 347
28 348
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
Ofiice 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
(Add lines 1-28)
$
$
$
il
$
$1 035
$
$
275
t 771
997
$
29
Enter beginning & end of year totals on Pg 7, Line 1
$ 2,098
$ 5,094
$ 19.992
$ s4,380
$ 20.487
$ 48.401
$ 115.A12
s 19.035
$275
$$ 2U,774
Rev 3/02
Page 5
Name: Bltterroot UYater Company
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAL
ForYearEnded 2O2O
SUB
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
v7
348
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter Installations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 - 25)
lncrease
$
-14633214.29o/o
711061
$109
5006486.49%
0.00%
Enter beginning & end of year totals on Pg 7, Line 7
Depreciation
Rate
Balance
Beginning
Balance
End of
Year
or
1
2
3
4
5
o
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
18
$ 18.619 $
$$
$$
$ 54.380 $
$$
$$
$ 20.487 $
$ 34.842 $
$s
s s
$ 109.456 $
$$
$ 18.524 $
$222 $
$$
$s
$ 4,997 $ 4,997
$$
$$
$$
$$
$s
$$
$$
$$
$ 261.52s $4.997
Rev 3/02
Page 6
Name: Bltterroot Water Company
ASSETS
BALANCE SHEET
ForYearEnded 2020
Balance
Beginning
of Year
770
770
261
$
147
$97 5
019
1 081
Balance
End of
Year
lncrease
or
$
$
$53
#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
Total Current (Add llnes 17 -2tl less llne 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Defened Rate Case Expenses
Other Defened Charges
Total Assets (Add lines 13, 16 & 26 - 30)
$
$
$
$
$
1
$
$
,l
2
3
4
5
6
7
I
I
10
11
't2
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
101
102
103
105
114
108.1
108.2
108.3
110.1
110.2
115
't23
125
131
135
'141
142
145
151
162
173
143
181
183
1U
186
1
0
4.997s
$ 4,997
$4.997
$
$0
s 30.378
$
$ 30,378
s
$ z,otg
$ 32,392
Rev 3/02
Page 7
Name: Bltterroot Water Company
BALANCE SHEET
ForYearEnded 2020
LIABILITIES & CAPITAL
ACCT#DESCRIPTION
1 201-3 Common Stock
2 20+6 Preferred Stock
3 207:13 MiscellaneousCapitalAccounts
4 214 Appropriated Retained Eamings
5 215 Unappropriated Retained Eamings
6 216 Reacquired CapitalStock
7 218 Proprietary Capital
I Total Equity Capital (Add Lines 1-5+7 less line 6)
I 221-2 Bonds
10 223 Advances from Associated Companies
1'l 224 Other Long - Term Debt
12 231 Accounts Payable
13 232 Notes Payable
14 233 Accounts Payable - Associated Companies
15 235 Customer Deposits (Refundable)
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. Cunent & Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Defened Liabilities
24 255.1 Accumulated lnvestment Tax Credits - Utility
25 255.2 Accum. lnvestment Tax Credits - Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. *'
29 281-3 Accumulated Deferred lncome Taxes
30 Total Liabilities (Add lines 9 - 29
3'l TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
* Only if Commission Approved
Balance
Beginning
of Year
1
1
327
687
$
192
$ 149,206
Balance
End of
Year
lncrease
1 71
775
or
71$
$
$
$
$
$
$
$
$$
$ (37.M1)
$ 1,800
$ (35.84{)
$327
$ 67.912
$(0)
$
$
$
$ 68,239
$ 32,397
Rev 3/02
Page 8
Name: Bitterroot Water Gompany
1 Retained Eamings 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 Eamings
6 Retained Eamings Balance @ End of Year
7 Description (Class, Par Value etc.)
STATEiIENT OF RETAINED EARNINGS
ForYearEnded 2020
CAPITAL STOCK DETAL
No. Shares
Authorized
DETAL OF LONG.TERM DEBT
lnterest Year-end
$ (24,925)
$ (12,716)
$
$
$
$ (37,641)
No. Shares
Interest
Dividends
Paid
0
lnterest
Common, $1 Par Value
I
50.000
Rev 3/02
Page 9
Name: Bitterroot Water Gompany
SYSTEii ENGINEERING DATA
ForYearEnded 2020
1 Provide an updated system map if significant changes have been made to the system during the year
2 Water Supply:
or location
&Road
Rated
Capacity
Total
Capacity
000's
Type of
Treatment:
(None, Chlorine
Fluoride
Filter
Usable
Capacity
000's
Annual
Production
Type of
Reservoir
(Elevated,Pres-
Gal Surface
Well
Water
Supply
Source
(Well, Spring,
Construction
(Wood, Steel
Gomer
3 System Storage:
or Location
Comer of Brunner &
(Dupllcate form and attach if necessary. Asterisk facllities added thls year.)
Boosted Concrete
120 Chlorine 6.069
100 90 Boosted
Rev 3/02
Page 10
Name: Bitterroot Water Company
SYSTEM ENGINEERING OATA
(continued)
ForYearEnded 2020
4 Pump information for ALL system pumps, including wells and boosters
Designation or Location
&of Pu
Well-Submersible
Booster
3 Booster #2
4 6 Pressure Tanks
pump curvss previously
Horse
Power
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year
KW1
or
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?
6 lf customers are metered, what was the total amount sold in peak month?
7 Was your system designed to supply fire flows?
lf Yes: What is cunent system rating?
*lities this year.
3,772,630
1,257,544
N/A
997,834
Yes
Residential
8 How many times were meters read this year?
During which months?March
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?
10 Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costsl
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
90
90
NO
20 120 20
15
30
45
Rev 3/02
Page 1 1
Unknown
Name: Bitterroot Water Company
1
SYSTEM ENGINEERING DATA
(continued)
ForYearEnded 2020
FEET OF ]UAINS
ln Use
Beginning
OfYear
Pipe
Size
3
8n
6n
lnstalled
During
Year
Last
Year
Abandoned
During
Year
This
Year
ln Use
End of
Year
Last
Year
59
0
0
0
0
0
0
1
Metered:
Rate:Flat
2
2A
28
2C
3
3A
3B
3C
0
0
0
0
0
Residential
Commercial
lndustrial
Residential
Commercial
lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
Municipal, Other
OtherWater Utilities
CUSTOMER STATISTICS
This
Year
159
0
0
0
0
7
I
0 0
0 0
159 2,993
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
160 2,993
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
37 785
CERTIFICATE
State of ldaho
County or Kurle,,a,J
WE, the undersigned, Kenneth W. Rickeland Catherine L. Rickel, of the BITTERROOT WATER COMPAN'
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 affairc of said utility for the period
covered by the report in respect to each and every mafter and thing therin set forth, to the best of our
knowledge, information and belief.
)
)
)
SS
(t
i tloTARr
aa _o_
PuauE
lb.
OF
(Chief Officer)
in Charge of
gduexcel4nelsoo/andrpl8/u,bannualrpt
i
Subscribed and Swom to Before Me
tnisJTftay Iof -) x-l,,r aoe IJ
-1**^ I 1,*,ilr,Tt-- oNOTARY PUBLIC
My Commission Expires
illl
ts L
iItItIt
Rev 3/02
Page 13
Bitterroot Water Company lnc.
PO Box 2306
Hayden Lake, lD 83835
Phone: [phone] or [phone]
SUMMARY OF RULES AND REGUTATIONS OF THE |DAHO PUBUC UTTLTTTES COMMTSSTON (IPUCI GOVERNING CUSTOMER
REI.ATIONS OF NATURAL GAS, ELECTRIC AND WATER PUBTIC UTITITIES
These rules cover the rights and responsibilities of the customer and the utility.
A utility may terminate service to a cwtomer without his/her permission after adequate not'tce for the following reasons:1. Failure to pay an undisputed past due bill, or when payment is made with a dishonored check or electronic payment.
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 utility service.
5. Customer or applicant denied or prevented the utility's access to the meter.6. Willful waste of service through improper equipment or otherwise.7. Customer or applicant is a minor not competent to contract as defined by ldaho Code.8. Customer or applicant owes money on an existing account or from a previous account for service provided within the
past four years.
A utility may deny or terminate service without prior notice to the customer or appllcant 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 property.
2. The utility is ordered to terminate service by any court, the Commission or other duly authorized public authority.
3. The service is obtained, diverted, or used without the authorization or knowledge of the utility.
4. The utility has made a diligent attempt to notify the customer of termination, but has been unable to make contact.
NOTIFICATION
1. A billine may be considered past due twenty (20) days after the billing date. A written notice of termination
must be mailed at least seven (7) days before the proposed termination date. (lnitial Notice)
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. (Final Notice)3. lf service is not terminated within twenty-one (21) calendar days after the proposed termination date, another initial and
final notice are 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 when payment is made with a dishonored check or electronic payment.
WHEN TERMINANON E NOTALTOWED
1. The unpaid bill totals less than fifty dollars ($50) or two (2) months service, whichever is less.
2. The unpaid bill is for service to another customer.
3. The unpaid bill results from the purchase of non-utility goods or services.
4. Terminations are not allowed on Friday, Saturday, Sunday, legal holidays recognized by the State of ldaho, the day
preceding legal holidays, or at any time when the company is not open for business.
MEDICAL EMERGENCY
lf the customer or a member of the customer's family is seriously ill or has a medical emergency, the utility will postpone
termination of service for thirty (30) days if a written certificate signed by a licensed physician or public health official is
received.
Page 1 February 2020
Bitterroot Water Company lnc.
suMMARy OF RULES AND REGUT-AT|ONS OF THE TDAHO PUBLTC UnLmES COMMTSSTON (rpucl GOVERNTNG CUSTOMER
REI.ATIONS OF NATURAT 6A5, ETECTRIC AND WATER PUBLIC UTILITIES
(Continued)
PAYMENT ARRANGEMENTS
The Company may assist you by making payment arrangements not requiring immediate payment in full. Please contact
us prior to the Final Date to arrange such a payment plan.
DEPOSIT
The IPUC rules allow utilities to ask for deposits or payment guarantees under specific conditions. At this time, the
Company does not require deposits or payment guarantees.
COMPTAINT PROCEDURE
An informal or formal complaint concerning the termination of service, policies and practices, or any other matter may be
filed directly with the utility. lf the customer is dissatisfied with the proposed resolution of the complaint, they may
contact the Consumer fusistance staff at:
ldaho Public Utillties Commission
PO Box 83720
Boise,lD 8372O-Ul74
8m432-0359 (toll freel or 208-3!14-0359 http://www.puc.idaho.eov
Termination of service is prohibited while a complaint is pending with the Commission or with a court in the
state of ldaho.
The Commission's Utility Customer Relation Rules are available on the IPUC's website.
Page2 February 2020