2003Annual Report.pdf

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ANNUAL RE ~tMl~~
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DiamOfid Bar (Estates Water Co
NAME.
PO Box 1870 Hayden ID 83835
ADDRESS
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
YEAR ENDED 2003
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2003
11 Are there any affiliated companies? None
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 Service
Accounting
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 Company s books and records kept?Street Address 2953 N Government WaCity Coeur d'Aiene
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
State
Zip
Rev 3/02
COMPANY INFORMATION
Diamond Bar Estates LLC dba Diamond Bar Estates Water
Mar-
Idaho
2953 N Government Way
PO Box 1870
Hayden
Idaho
83835
partnership
Rathdrum, Idaho
Kootenai County
Name Phone No.
Robert N Turnipseed 208-665-9200
Clara B Turnipseed 208-665-9200
Clara or Cristy Turnipseed 208-665-9200
Robert C Turnipseed 208-687 -9000
Ralph Nelson Jr CPA
Idaho
83815
Page 1
NAME:Diamond Bar Estates Water Co
COMPANY INFORMATION (Cont.
For the Year Ended 2003
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 DMsion 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
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
Rev 3/02 Page 2
NAME:Diamond Bar Estates Water Co
ACCT #
REVENUE & EXPENSE DETAIL
For the Year Ended 2003
DESCRIPTION
400 REVENUES
460
461.
461.2
462
464
465
466
400
Unmetered Water Revenue
Metered Sales - Residential 17136
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)
* DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
17136
BooKed to Acct #
6675 Booked to Acct #461.
Booked to Acct #
401 OPERATING EXPENSES
12 601 .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
20 620.6 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)
2548
2445
3489
5076
962
2397
459
900
2229
Rev 3/02 Page 3
20537
Name:
ACCT #
Diamond Bar Estates Water
INCOME STATEMENT
For Year Ended
DESCRIPTION
2003
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-
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)
17136
20537
120
238
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)
20895
3759
3759
Page 4
Name:Diamond Bar Estates Water
ACCOUNT 101 PLANT IN SERVICE DETAILFor Year Ended 2003
SUB
ACCT #
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
YearDESCRIPTION
301 Organization
302 Franchises and Consents
303 Land & Land Rights
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains 8000 8000
310 Power Generation Equipment
311 Power Pumping Equipment
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 8000 8000
(Add lines 1 - 28)Enter beginning & end of year totals on Pg 7 , Line 1
Rev 3/02 Page 5
Name:Diamond Bar Estates Water Co
ACCUMULATED DEPRECIATION ACCOUNT 108.DETAIL
For Year Ended 2003
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains 196 196
310 Power Generation Equipment
311 Power Pumping Equipment
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
TOTALS (Add Lines 1 - 25)196 196
Enter beginning & end of year totals on Pg 7 , Line 7
Rev 3/02 Page 6
Name:Diamond Bar Estates Water Co
BALANCE SHEET
For Year Ended 2003
ASSETS Balance
Beginning
of Year
Balance
End of
Year
Increase
(Decrease)ACCT #DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)8000 8000
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)
108.Accumulated Depreciation (From Pg 6, Line 26)196 196
108.2 Accum. Depr. - Utility Plant Lease to Others
108.Accum. Depr. - Property Held for Future Use
110.Accum. Amort. - Utility Plant in Service
110.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)7804 7804
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash 3132 2559 573
135 Short Term Investments
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies 5500 5500
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)5500 5500
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)13304 13304
Rev 3/02 Page 7
Name:Diamond Bar Estates Water Co
BALANCE SHEET
For Year Ended 2003
LIABILITIES & CAPITAL Balance
Beginning
of Year
Balance
End of
Year
Increase
(Decrease)ACCT #DESCRIPTION
201-Common Stock
204-Preferred Stock
207-Miscellaneous Capital Accounts
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings 17523 16426 1097
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+ 7 less line 6)17523 16426 1097
221-Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable
232 Notes Payable
233 Accounts Payable - Associated Companies 3185 3185
235 Customer Deposits (Refundable)
236.Accrued Other Taxes Payable
236.Accrued Income Taxes Payable
236.Accrued Taxes - Non-Utility
237-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 3185 3185
TOTAL LlAB & CAPITAL ( Add lines 8 & 30)17523 19611 2088
.... Only if Commission Approved
Rev 3/02 Page 8
Name:Diamond Bar Estates Water Co
STATEMENT OF RETAINED EARNINGS
For Year Ended 2003
Retained Earnings Balance (ID Beginning of Year
Amount Added from Current Year Income (From Pg 4, Une 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance (ID End of Year
16436
3759
12678
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
Description (Class, Par Value etc.Authorized Outstan Ina aid
DETAIL OF LONG-TERM DEBT
Interest Interest InterestYear-end
. tiescnpl on ate Balance Paid Accrued
Rev 3/02 Page 9
Name:Diamond Bar Estates Water Co
SYSTEM ENGINEERING DATA
For Year Ended 2003
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.(OOO's Gal.)Surface Wtr)
Kootenai county-Rodeo Road none Well
Kootenai County-presurized tank 1000 none well
System Storage:
Total
Capacity
OOO'
Usable
Capacity
OOO'
Type of
Reservoir
(Elevated Pres-
Construction
(Wood, Steel
Storage Designation or Location Gal.Gal.urized, Boosted)Concrete)
Kootenai County - Rodeo Rd 65000 55000 Ipresurized Concrete)
Kootenai Countv-Atlas Rd 1000 presurized tank
(Duplicate form and attach if necessary. Asterisk facilities added this year.
Rev 3/02 Page 10
Name:Diamond Bar Estates Water Co
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2003
Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used
& Type of Pump Power (Qpm)(psi)This Year
KC Rodeo Rd-Jacuzzi submersible wellpump 570
KC Atlas Rd-submerisble pump
** 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?
14536207
3965400
127916
3965400If customers are metered, what was the total amount sold in peak month?
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?April1stthrough October 1st
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?
200
10 Are backbone plant additions anticipated during the coming year?
If Yes, attach an explanation of projects and anticipated costs!
In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?2010?
Rev 3/02 Page 11
Name:Diamond Bar Estates Water Co
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2003
FEET OF MAINS
Pipe
Size
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
9091 lin ft 9091
10331in ft loop system 1033
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This Last This Last
Year Year Year Year
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
Countv of
) ss
, the undersigned
and
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 of
NOTARY PUBLIC
My Commission Expires
gd kI exce I/j n e I son/an u I rpts/Wt ra n n u a I rpt
Rev 3/02 Page 13