2009Annual Report.pdf

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ANNUAL REPORT
OF
NAME
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED UO
:
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 12131/2009
11 Are there any affliated 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 Ofce (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 1(208) 665-9200
Clara or Cristv Turnipseed 208) 665-9200
Robert C. Turnipseed 1208) 687-9000
Cristv Turnipseed 1208) 665-9200
Page 1
NAME: Diamond Bar Estates Water Co.
COMPANY INFORMATION (Cont.)
For the Year Ended 12/31/2009
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, attach 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, attch full explanation
and an updated system map
Rev 3/02 Page 2
Gallons/CCF $Amount
No
No
o
o
o
No
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 Connetion Fees Collected
11 ***Commission Approved Surcharges Collected
401 OPERATING EXPENSES
12 601.1-6 Labor - Operation & Maintenance 5,027
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General 2,720
15 603 Salaries, Offcers & Directors
16 604 Employee. Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power 5,925
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint. 356
21 620.7-8 Materials & Supplies -Administrative & General 966
22 631-34 Contract Services - Professional 20
23 635 Contract Services - Water Testing 340
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment 900
26 650 Transportation Expense27 656-59 Insurance 2,205
28 660 Advertising
29 666 Rate Case Expense (Amortization) 473
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)
NAME:
ACCT#
1
2
3
4
5
6
7
8
460
461.1
461.2
462
464
465
466
400
Rev 3/02
Diamond Bar Estates Water Co.
REVENUE & EXPENSE DETAIL
For the Year Ended 12/31/2009
DESCRIPTION
400 REVENUES
25,594
25594
Booked to Acct #
Boked to Acc #
Booked to Acct #
18,932
Page 3
Name:Diamond Bar Estates Water Co.
INCOME STATEMENT
For Year Ended 12131/2009
ACCT#DESCRIPTION
1 Revenue (From Page 3, line 8)25,594
2 Operating Expenses (From Page 3, line 33)18,932
3 403 Depreciation Expense 1,059
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)255
7 408.11 Propert Taxes 146
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list)DEQ Fees
9B
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 Provisio for Deferred Income Tax - State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits - Utilty
16 Total Expenses from operations before interest (add lines 2-15)20,392
17 413 Income From Utilty Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utilty Plant
19 Net Operating Income (Add lines 1,17 &18 less line 16)5,202
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-Utility Income
25 426 Miscellaneous Non-Utilty Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utilty 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)5,202
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)5,202
Rev 3/02 Page 4
Name: Diamond Bar Estates Water Co.
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2009
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 & Accessories -
333 Services -
334 Meters and Meter Installations 2,853 2,853
335 Hydrants 1,135 1,135
336 Backfow Prevention Devices -
339 Other Plant & Misc. Equipment -
340 Ofce 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 Propert -
29 TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
15,911 15,911
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 108.1 DETAIL
For Year Ended 12131/2009
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%1,470 1,890 420
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%750 875 125
320 Purification Systems -
330 Distribution Reservoirs & Standpipes -
331 Trans. & Distrib. Mains & Accessories -
333 Services -
334 Meters and Meter Installations 10%715 1,001 286
335 Hydrants (Locks)20%570 798 228
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 Propert -
TOTALS (Add Lines 1 - 25)3,505 4,564 1,059
Enter beglnOlng & 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 12131/2009
ASSETS Balance
Beginning
Increase
or
Balance
End of
ACCT#DESCRIPTION of Year Year (Decrease)
101 Utilty Plant in Service (From Pg 5, Line 29)15,911 15,911 -
102 Utility 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. - Utilty 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 (Ad lines 14 & 15)
Cash
Short Term Investments
AcctslNotes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies Inventory
Prepaid Expenses
Unbilld(Acrued) Utility Revenue
Provision for Uncollectable Accunts
Total Currnt (Add lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & Investigation Charges
Deferred Rate Case Expenses (Unamortized Balance)
Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)
Page 7
15911 15911,,
3,505 4,564 1,059
12,406 11,347 (1,059)
3,799 9,653 5,854
-
-
-
-
-
-
-
-
-
-
-
1,890 1,418 (472)
-
18,095 4,32322,418
Name: Diamond Bar Estates Water Co.
BALANCE SHEET
For Year Ended 12/31/2009
LIABILITIES & CAPITAL Balance
End of
Increase
or
Balance
Beginning
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 Accounts -
214 Appropriated Retained Earnings -
215 Unappropriated Retained Earnings 1,888 7,090 5,202
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 1,700 1,700 -
224 Other Long - Term Debt -
231 Accounts Payable 1,285 406 (879)
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-Utility -
237-40 Accrued Debt, Interest & Dividends Payable -
241 Misc. Current & Accrued Liabilties -
251 Unamortized Debt Premium -
252 Advances for Construction -
253 Other Deferred Liabilities -
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 Liabilties (Add Jines 9 - 29 -
TOTAL LIAS & CAPITAL (Add lines 8 & 30)18,096 22,418 4,3221
** Only if Commission Approved
Rev 3/02 Page 8
Name: Diamond Bar Estates Water Co.
STATEMENT OF RETAINED EARNINGS
ForYear Ended 12/31/2009
1 Retained Earnings Balance ~ 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 (9 End of Year
1,888
5,202
7,090
7 Description (Class, Par Value etc.)
CAPITAL STOCK DETAIL
No. Shares
Authorized
No. Shares
Outstanding
Dividends
Paid
DETAIL OF LONG-TERM DEBT
8 Descflotion
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 12/3112009
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
Prouction
Water
Supply
Source
(Well, Spring,
Pump Designation or location (oom)Filter etc.)(OOO's Gal.)Surface Wtr)
Kootenai County-Rodeo Rd 570 None 17,768,000 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
Stora Desionation or Locion Gal.Gal.uried, Boosted)Cote)
Kootenai County - Rodeo Rd 65 55 Boosted Concrete
Kootenai County - Atlas Rd 1 0.75 Pressurized Steel
(Duplicate form and attch 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 12/31/2009
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used
& Tvoe of Pump**Power (gpm)(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:Enerav used is unknown due to multiole uses of electricitv for heat, Iiahting, pumping, boostin
and other miscellaneous electric compsumotive apolications connected behind the meter.
.. ..** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attch additional sheets if inadequate space is available on this page.
5 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?
17,768,000
4,217,800
136,058
6 If customers are metered, what was the total aruntsold in peak moth?3,911,990
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, attach 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 12/31/2009
FEET OF MAINS
1 Pipe
Size
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
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'"",,\~~,. FL~lI'l'," ..~..... ..'7" 'i.. ..r. . "'';_''.. ~. NO . -~ .,~: "'gl.. ~-:_. ..AL. ""-_ . . 7,.w~- . ... .m-~~: AlJ. .. :~:.. _. VlJ1 ....,'~ "ie. ..",. ."". ."
"'", 0... ....0 '"~III r¡ 'D~~ ""
11'" '\\'\'
Robert N. Turnipseed
~ (Chief ~cerJ
Subscribed and Sworn to Before Me
Cristy Turnipseed
(Offcer in Charge of Accunts)(l~~
this lfa day of ~, a.()IQ
~r:\~-" ~""''' ..N TARY PUBLIC ~
My Commission Expires 5. SD J ~O (l "!
gdklexllnelsanurpnulrp
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