2008Annual Report.pdf

.
ANNUAL REPORT
D.r.A--~
OF
DlIor- i:~ Watr (Ø. .
NAME
Jg~ 1%10 ~IDß3i~ADD E55
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 'WOg
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 12/31/2008
11 Are there any affilated companies? Yes
If yes, attach 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 Billng
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 utilty
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Offce (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
Diamond Bar Estates Water Co.
Mar-94
Idaho
2953 N. Government Way, Coeur d'Alene, Idaho 83815
P.O. Box 1870
Hayden
Idaho
83835
Proprietor
Rathdrum
Kootenai County
Phone No
Robert N. & Clara Turnipseed [phone]
Clara or Cristv Turnipseed [phone]
Robert C. Turnipseed [phone]
Cristy Turnipseed [phone]
Page 1
NAME: Diamond Bar Estates Water Co.
COMPANY INFORMATION (Cont.)
For the Year Ended 12/31/2008
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, attch full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bils
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?
If yes, attach full explanation
and an updated system map
Rev 3/02 Page 2
Gallos/CCF $Amont
No
No
o
o
o
No
NAME:Diamond Bar Estates Water Co.
ACCT#
REVENUE & EXPENSE DETAIL
For the Year Ended 12/31/2008
DESCRIPTION
400 REVENUES
1
2
3
4
5
6
7
8
460
461.1
461.2
462
464
465
466
400
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 Colleced
11 ***Commission Approved Surcharges Collected
23,725
401 OPERA riNG EXPENSES
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 Emplye Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 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
25 641-42 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 Miscellaneous
33 Total Operating Expenses (Add lines 12.32, also enter on Pg 4, line 2)
5.436
2,500
5,173
684
488
11
219
2.466
900
2,201
Rev 3/02 Page 3
23725
Booked to Acc #
Booked to Acct #
Booked to Acct #
473
20,549
Name:Diamond Bar Estates Water Co.
INCOME STATEMENT
For Year Ended 12131/2008
ACCT#DESCRIPTION
1 Revenue (From Page 3, line 8)23,725
2 Operating Expenses (From Page 3, line 33)20,549
3 403 Depreciation Expense 1,059
4 406 Amortization, Utilty Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)255
7 408.11 Propert Taxes 54
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list)DEQ Fees
9B KC Personal Prop Refund (16)
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 - Utility
16 Total Expenses from operations before interest (add lines 2-15)21,901
17 413 Income From Utility Plant Leased to Other
18 414 Gains (Losses) From Disposition of Utilty Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16)1,823
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest & Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utilty Income
25 426 Miscellaneous Non-Utilit 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)
29 Gross Income (add lines 19 & 28)1,823
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less tines 30 & 31) (Also Enteron Pg 9, Line 2)1,823
Rev 3/02 Page 4
Name: Diamond Bar Estates Water Co.
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12131/2008
SUB
ACCT#
Balance
Beginning
of Year
Removed
During
Year
Balance
End of
YearDESCRIPTION
Added
During
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 Organization -
302 Franchises and Consents -
303 Land & Land Rights 1,023 1,023
304 Structures and Improvements 8.400 8.400
305 Collecting & Impounding Reservoirs -
306 Lake, River & Other Intakes -
307 Wells -
308 Infiltration Galleries & Tunnels -
309 Supply Mains -
310 Power Generation Equipment -
311 Power Pumping Equipment 2,500 2,500
320 Purification Systems -
330 Distribution Reservoirs & Standpipes -
331 Trans. & Distrib. Mains & Accèssories -
333 Services -
334 Meters and Meter Installations 2,853 2,853
335 Hydrants 1,135 1,135
336 Backflow Prevention Devices -
339 Other Plant & Misc. Equipment -
340 Offce Furniture and Equipment 560 -
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 Propert -
29 TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
16,471 15,911
Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5
Name: Diamond Bar Estates Water Co.
For Year Ended 12131/2008
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
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 5%1,050 1470 420
305 Collecting & Impounding Reservoirs -
306 Lake, River & Other Intakes -
307 Wells -
308 Infiltration Galleries & Tunnels -
309 Supply Mains -
310 Power Generation Equipment -
311 Power Pumping Equipment 5%625 750 125
320 Purification Systems -
330 Distribution Reservoirs & Standpipes -
331 Trans. & Distrib. Mains & Accessories -
333 Services -
334 Meters and Meter Installations 10%429 715 286
335 Hydrants (Locks)20%342 570 228
336 Backflow Prevention Devices -
339 Other Plant & Misc. Equipment -
340 Offce Furniture and Equipment 20%560 -(560)
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 Propert -
TOTALS (Add Lines 1 - 25)3,006 3,505 499
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 12/31/2008
ASSETS Balance
Beginning
Balance
End of
Increase
or
ACCT#DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)16,471 15,911 (560)
102 Utilty Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment
1
2
3
4
5
6
7 108.1
8 108.2
9 108.3
10 110.1
11 110.2
12 115
13
14 123
15 125
16
17 131
18 135
19 141
20 142
21 145
22 151
23 162
24 173
25 143
26
27 181
28 183
29 184
30 186
31
Rev 3/02
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utility Plant Lease to Others
Accum. Depr. - Propert Held for Future Use
Accum. Amort. - Utilty Plant in Service
Accum. Amort. - Utilty Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
Investment in Subsidiaries
Other Investments
Total Investments (Add lines 14 & 15)
Cash
Short Term Investments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies Inventory
Prepaid Expenses
Unbiled (Accrued) Utilty Revenue
Provision for Uncollectable Accunts
Total Current (Add lines 17 -24 less tine 25)
Unamortized Debt Discount & Expense
Preliminary Survey & Investigation Charges
Deferred Rate Case Expenses (Unamortized Balance)
Other Deferred Charges
Total Asets (Add lines 13, 16 & 26.30)
Page 7
16,471 15,911 (560)
3,006 3,505 499
13,465 12,406 (1,059)
1,215 3,799 2,584
-
-
-
-
-
-
-
-
-
-
-
2,363 1,890 (473)
-
17,043 18,095 1,052
Name: Diamond Bar Estates Water Co.
BALANCE SHEET
For Year Ended 12/31/2008
LIABILITIES & CAPITAL 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)
201-3 Common Stock -
204-6 Preferred Stock -
207.13 Miscellaneous Capital Accunts -
214 Appropriated Retained Earnings -
215 Unappropriated Retained Earnings 65 1,888 1,823
216 Reacquired Capital Stock -
218 Proprietary Capital 1,600 1,600 -
Total Equity Capital (Add Lines 1-5+7 less line 6)-
221-2 Bonds -
223 Advances from Associated Companies I 2,759 1,700 (1,059)
224 Other Long - Term Debt -
231 Accunts Payable 996 1,285 289
232 Notes Payable ¡11,623 11,623 -
233 Accounts Payable - Associated Companies -
235 Customer Deposits (Refundable)-
236.11 Accrued Other Taxes Payable -
236.12 Accrued Income Taxes Payable -
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 Liabilties -
255.1 Accumulated Investment Tax Credits - Utility -
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 -
Total Liabilities (Add lines 9 - 29 -
TOTAL L1AB & CAPITAL ( Add lines 8 & 30)17,043 18,096 1,0541
** Only if Commission Approved
Rev 3/02 Page 8
Name: Diamond Bar Estates Water Co.
STATEMENT OF RETAINED EARNINGS
For Year Ended 12/31/2008
1 Retained Earnings Balance (E 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 (E End of Year
65
1,823
1,888
CAPITAL STOCK DETAIL
No. Shares
7 Description (Class, Par Value etc.)Authorized
No. Shares
OutstandinQ
Dividends
Paid
DETAIL OF LONG-TERM DEBT
8 Description
Interest
Rate
Year-end
Balance
Interest
Paid
Interest
Accrued
Rev 3/02 Page 9
Name: Diamond Bar Estates Water Co.
SYSTEM ENGINEERING DATA
For Year Ended 12131/2008
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well, Spring,
Pumo Desionation or location (gpm)Filter etc.)(OOO's Gal.)Surface Wtr)
Kootenai County-Rodeo Rd 570 None 14,658,500 Well
Kootenai County-Atlas Rd 55 None Well
3 System Storage:
Total
Capacity
OOO's
Usable
Capacity
OOO's
Type of
Reservoir Construction
(Elevated, Pres- (Wood, Steel
Storac Desionatio or Location Gal.Gal.urized, Bosted'Concrete)
Kootenai County - Rodeo Rd 65 55 Boosted Concrete
Kootenai County - Atlas Rd 1 0.75 Pressurized Steel
(Duplicate form and attach if necessary. Asterisk facilties added this year.)
Rev 3/02 Page 10
Name: Diamond Bar Estates Water Co.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 12/31/2008
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used
& Tvpe of Pump**Power (opm)(psi)This Year
KC Rodeo Rd Submersible Well Pump 60 570 Unknown Unknown
KC Rodeo Rd Booster 5 60 Unknown
KC Rodeo Rd Booster 5 60 Unknown
KC Rodeo Rd Fire Pump 10 60 Unknown
KC Atlas Rd Submersible Well Pump 15 55 Unknown Unknown
Note:Enerov used is unknown due to multiple uses of electricitv for heat, liohtinçi, pumpinçi, boostin
and other miscellaneous electric compsumptive applications connected behind the 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 If Wells are metered:
What wa 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?
14,658,500
3,691,300
119,074
6 If customers are metered, what was the total amount sold in peak month?3,391,230
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
Yes
1,200 Gpm
8 How many times were meters read this year?
During which months? April 1 through November 1
8
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?
200
16
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)
wil have to be expanded?2015 -2020
Rev 3/02 Page 11
Name: Diamond Bar Estates Water Co.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 12/31/2008
FEET OF MAINS
6"12,547.41 12,547.41
4"1,033.00 1,033.00
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
1 Pipe
Size
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This Last This Last
Year Year Year Year
43 43
43 43 -
2 Metered:
2A Residential
2B Commercial
2C Industrial
3 Flat Rate:
3A Residential
3B Commercial
3C Industrial
4 Private Fire Protection
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 Robert N. Turnipseed
Cristy Turnipseedand
of the Diamond Bar Estates Water Co.
utilty, 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.
\\\\'''"'111,,\\ ..El FL~ II,~
" ..to":....... ~Q 1i~~.. A. .. ~ ~:: . '.,O~ . ~-;_. 'fA.. ""-_. 7L.---en- '. ".VI-= __: J6t1 .. : : :
~ "X.. '61"10 .: ~.- ~.. ..a ~
"'''~~/°'¡ "ÖÅ"~\\"""11111 ",,\ \
Subscribed and Sworn to Before Me
Robert N. Turnipseed( iet Ofc:~
Cristy Turnipseed
(Offcer in Charge of AQCunts)
this lip day of ~
~_:" ~ l~tAANARY PUBLIC'
My Commission Expires &p -. l ~l) II
Ól()Il),
~
gdklexcellnesoanrpualrp
Rev 3/02 Page 13
Affliated Companies
Attachment to Page 1, Line 11
Bar Circle "S" Water Company
Addresses Same as Diamond Bar Estates Water Co.
Common Ownership provides no services
Avondale Construction Co.
Addresses Same as Diamond Bar Estates Water Co.
Common Ownership
Services include all managerial, operational and administrative labor.
"!
Rev 3/02 Page 1