2019Annual Report.pdf

D,A -U)
AT{I{TTAL RtrPORT
OF
Diamond Bar Estates Water
NAME
2953 N. Government Way
Coeur d'Alene, ldaho 83815
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES GOMMISSION
FOR THE
YEAR ENDED 2019
ldaho Publlc UtlllUes Commlsslon
Olflcc of the SeoetarvRECEIVED
MAY 2 6 2020
Boise,ldaho
ANNUAL REPORT FOR WATER UflLMES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 1OI1I2O19
COMPANY INFORMATION
1 Give full name of utillty
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Office (number & sffeet)
5 P.O. Box(if applicable)
6 Crty
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
City
State
zip
Dlamond Bar Estates water co
Mar-94
Idaho
2953 N Government Way, Coeur d'AJene lD 83815
PO Box 1870
Hayden
Idaho
83835
Proprieter
Rathdrum
'll Are there any affiliated companies?
lf yes, attaclr a list with nanres, addresses & descriptions, Explain any services
provicled to the utiliry
12 Contact lnformation Name
President (olrner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergenry Service
Accounting
Robert N & Clara Turnipseed
Phone No
Clara Turn
Robert C
d
13 Were any water slrstems acquired during he year or any additions/deletions made
to the service area during the year?
lf yes, atlach a list with narnes addresses & rlescriptions Explain any servir'es
provicled to the ulility
14 Where are the Company's books and records kept?
StreetAddress 1990 W Boekel Rd
Rathdrum
Idaho
83858
208.665.9200
208,665.9200
208.661.1560
208,665.9200
Rev 3/02 Page 1
NAME:Bar Estates Water Co
COMPANY INFORMAION (Cont.)
For the Year Ended 1Ol1l2O19
15 ls he system operated or maintained under a
service contract?
16 lt yes: Witlr whom is the contract?
When does the contract expire?
What services and rates are included?
18 lf yes Name of Organization
Name of owner or operator
Mailing Address
City
State
zip
No
17 ls water purchased for resale through the system?No
Gallons/CCF $Amount
Water Purchased
19 Has any s)^stem(s) been disapproved by the
ldaho Division of Environmental Quality?
lf yes, attach full explanatiorr
20 Has the ldaho Division of Environmental QualiU
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year conceming
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?
Atlaclr a copy of tlte Sttrttrrtary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
ll yes. attaclr f ttll explartaltort
and arr updated systerlt lrlaP
No
No
0
0
0
0
Jul-17
Rev 3/02 Page2
NAME
ACCT #DESCRIPTION
Diamond Bar Estates Co
REVENUE & EXPENSE DETAIL
For he Year Ended 101112019
4OO REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential
3 46'1.2 Metered Sales - Gommercial, lndustrial
4 462 Fire Protection Revenue
5 464 CIher Water Sales Revenue
6 465 lrrigation Sales Revenue
7 466 Sales for Resale
I 400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
I ' DEQ Fees Billed separately to customers
10 '" Hookup or Connection Fees Collected
11 t"Commission Approved Surcharges Collected
40,910
6,077
5748
10.284
6982
1,246
1 730
460
0
2010
0
40,910
Booked to Acct #
0 Booked to Acct #461.1
Booked to Acct #
12 601.1€
13 601.7
4OI OPERATING EXPENSES
Labor - Operation & Maintenance
Labor - Customer Accounts
Labor - Administrative & General
Salaries, Officers & Directors
Employee Pensions & Benefits
Purchased Water
Purchased Power & Fuel for Power
Chemicals
Materials & Supplies - Operation & Maint.
Materials & Supplies - Administrative & General
Conbact SeMces - Professional
Contract SeMces - Water Testing
Contract Services - Other
Rentab - Property & EquiPment
Transportation ExPense
lnsurance
Advertising
Rate Case ExPense (Amortization)
Regulatory Comm. Exp. (Other except taxes)
Bad Debt Elpense
Miscellaneous
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
601.6
603
604
610
615-16
618
620.r€
620.7€
631-34
635
636
il142
650
656-59
660
666
667
670
675
Total Operating Expenses (Add lines 12 '32, also enter on Pg 4' line 2)
Rev 3/02 Page 3
247
34,784
Name:Diamond Bar Estates Water Co
TNCOME STATEMENT
For Year Ended 101112019
ACCT#DESCRIPTION
1
2
3 403
4 406
5 407
6 408.10
7 108]11
I 408.12
9A 408.13
Revenue (From Page 3.line E)
Operating Expenses (From Page 3, line 33)
Depreciation Erpense
Amortlzation, Utillty Plant AquFltlon AdJ.
Amortization Exp. - Other
Regulatory Fees (PUC)
Property Taxes
PayrollTaxes
Other Taxes (list) DEQ Fees
40,910
34 784
1,967
341
0
9B
9C
9D
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Roundinq 0
1og
l
409
10
11
Federal lncome Taxes
State lncome Taxes
Provision for Deferred lncome Tax - Federal
Provbion for Defened lncome Tax - State
Provision for Defened Utility lncome Tax Credits
lnvestment Tax Credits - Utility
4
I
4
4
10.10
10.11
11
12
Total Expenses from operations before interest (add lines 2-15)
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 Gonfact Work
Expenses, Merctrandizing, Jobbing & Conbacts
lnterest & DMdend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility lncome
Miscellaneous Non-Utility Expense
Other Taxes, Norr'Wity Operations
lncome Taxes, Non-t ltility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21 ,25,26, &27)
Gross lncome (add lines 19 & 2E)
lnterest Exp. on LongTerm Debt
Other lnterest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
37092
413
414
3818.17
415
416
419
420
421
44
126
l408.20
I
409-20
44
4zt
127
3
5
Rev 3/02 Page 4
3.862
Name: Diamond Bar Estates Water Co
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 101112019
SUB
ACCT #
30'l
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
3/+0
341
342
3'[3
344
345
346
347
348
Balance
Beginning
of Year
Added
Year
Removed
During
Year
Balance
End of
Year
During
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
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 & Acoessories
Services
Meters and Meter lnstallations
Hydrants
Backfl ow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture 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-281
1 023
8400
44769
2853
1 135
2271
539.E1
1E2
Enter beginning & end of year totals on Pg 7, Line 1
8400
o23
0
0
0
0
44769
0
0
0
0
0
6,|
0
0
0
539.81
2853
1135
152
0
0
0
0
0
227
0
Rev 3/02 Page 5
Name:
SUB
ACCT#
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
312
343
344
345
346
317
348
Diamond Bar Estates Water Co
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 101112019
Depreciation
Rate
%
Page 6
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
967
1
2
3
4
5
6
7
I
I
10
't1
12
13
14
15
16
17
18
19
20
21
22
23
21
25
26
DESCRIPTION
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 Plarf & Misc. Equipment
Office Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communicatiors Equipment
Miscellaneous Equipment
Other Tangible Propefi
TOTALS (Add Lines 1 - 25)
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
2481922852
Name:
101
1'02
1,03
llos
114
1108.1
1lOE.2
Diamond Bar Estates Water Co
ASSETS
DESCRIPTION
l..ttility Plant in Service (From Pg 5, Une 29)
Utility Plant Leased to Others
Plant Held for Future Use
Constuction Work in Progress
Util'rty Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - UtiliU Plant Lease to Others
Accum. Depr. - Property Held for Future Use
Accum. Amort. - Utility PIant in Service
Accum. Amort. - Utlity Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 5 less lines 7 - 12)
lnvestment in Subsidiaries
Other lnvestments
Total lnvestmenB (Add lines 14 & 15)
Cash
Short Term lnvestments
Accts/Notes Reoeivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies lnventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision 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
Total Assets (Add lines 13' 16 & 26'30)
BALANCE SHEET
For Year Ended 101112019
Balance
Beginning
of Year
-22852
10212
Balance
End of
Year
lncrease
0
-1967
'13773
68,171 11,806
or
#
1
2
3
4
5
6
7
I
I
10
11
12
13
11
15
16
't7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
152
1i08.3
rlr o.r
1110.2
I
1t15
1123
l
1125
l
1131
1135
1t41
142
1,45
151
162
173
1i43
181
loa
r84
ll
1,86
l
I
l
l
l
i
j
335
19,917
62.152
-21819
23985
6853
Rev 3/02 PageT
Name Bar Estates Water Co
LI,ABILITIES & CAPITAL
#DESCRIPTION
201-3 Common Stock
204-O Prefened Stock
207 -13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEarnings
2:46 Reacquired Capital Stock
2
BAI.ANCE SHEET
For Year Ended 101112019
Balance
Beginning
ofYear
Balance
End of
Year
lncrease
1511',t.17
92404
46908
7249 -76703
or
,l
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
21
25
26
27
28
29
30
31
1E
21-2
23
24
31
32
33
35
3o.r r
36.12
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Gompanies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounb Payable - Associated Companies
Customer Deposits (Retundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
4600
-36082
39659
44293
-3
2
2
2
2
2
2
I
2
2
)A
*
br.a Accrued Taxes - Non-Utility
$lA Accrued Debt, lnterest & DMdends Payable
Misc. Gunent & Accrued Liabilities
Unamortized Debt Premium
N2 Advances for Construction
I753 Other Defened Liabilities
?fi5.1 Accumulated lnvestment Tax Credits - Utility
I
4SS.Z Accum. lnvestment Tax Credits - Non-Utility
T1-5 OperatingReserves
4r, Contibutions in Aid of Corstruction
ItZ Accum. Amort. of Contrib. in Aid of Const. "
laf -a Accumulated Deferred lncome Taxes
] rotal Liabilities (Add lines 9 - 29
rforar- uAB & cAPlrAL ( Add tines E & 30)
t
81 893
-20970.83
60922_17
7249
0
68,171
Rev 3/02
" Only if Commission APProved
Page 8
Name Co
STATEMENT OF RETAINED EARNINGS
For Year Ended 1011D019
1 Retained Eamings Balance @ Beginning of Year
2 Amount Added from Cunent Year lncome (From Pg 4, Line 32)
a Cirttrer Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Eamings Balance @ End of Year
CAPITAL STOCK DETAIL
Par Value
DETAIL OF LONG.TERM DEBT
-21885
3,862
-2948
-20970.83
7
No. Shares
Authorized
Year-end
Balance
No. Shares
lnterest
Paid
Dividends
Paid
lnterest
AccruedE
lnterest
Rate
Rev 3/02 Page 9
Name Bar Estates Water Co
SYSTEM ENGINEERING DATA
For Year Ended 101112019
1 Provide an updated system map if significant cftanges have been made to the system during the year
2 Water Supply Type of
Treatment:
(None, Chlorine
Fluoride
Water
Supply
Source
(Well, Spring,
Rated
Capacity
Annual
Production
or location Filter Surface
KC-Rodeo Rd Well
KC-Atlas Rd Well
3 ISystem Storage:
Total
Capacity
000's
Gal.
Usable
Capacity
000's
Gal.
Type of
Reservoir
(Elevated,Pres-
Constuction
(Wood, Steel
or Location urized
Rd Concrete
Rd
(buplicate form and attach if necessary. Asterisk facilities added this year.)
570 None 16.920.800
55 None
Boosted57.000 57,000
Pressurized700
Rev 3/02 Page 10
Name Diamond Bar Estates Water Co
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 101112019
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power&of
KC Rodeo Rd-Submersible Well Pum
KC Rodeo Rd Booster
KC Rodeo Rd Booster
KC Rodeo Rd Fire Pump
KC Atlas Rd Submersible Well Pump
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year
Unknown
Unknown
Unknown
Unknown
Unknown
Note:Energy used is unknown due to multiple uses of electricity for heat, lighting, pumping,
60 570 Unknown
5 60
5 60
10 60
15 55 Unknown
boosti and other miscellaneouse electric consum ications connected behind meter.
Submit pump curves unhss previously provided or unavailable. Asterisk facilities added th year
Attrch additiona! sheets if inadequate space is available on this page.
5 lf Wells are metered:
What was fte tolal amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
'19,284,500
5 737 700
1E5,087
6 lf customers are metered, what was the total amount sold in peak month?
\ilas your s),stem designed to supply fire flows?
li Yes: What is current system rating?
lilow many times were meters read this year?
Quring which months?May 1st, June 1st, July 1st, Aus lst,Sept 1st, Oct 1st,
9 t1to*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 backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costst
11 lh what year do you anticipate that the system capacity (supply, storage or distibution)
will have to be epanded?
i
6'415,560
7
o8
2
2
I
AreI
No
Rev 3/02 Page 1 1
2020
Name:Bar Estates Water Co
'l Pipe
Size
nlo
Residential
Commercial
lndustrial
Residential
Commercial
lndustrial
4 Private Fire Protection
Fublic Fire Protection
$treet Sprinkling
Municipal, Other
8 Other Water Utilities
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 101112019
FEET OF MAINS
ln Use
Beginning
Ol Year
12547
1033
GUSTOMER STATISTICS
This
Year
57
lnstalled
During
Year
Last
Year
Abandoned
During
Year
This
Year
ln Use
End of
Year
Last
Year
12547
1033
Metered:
Rate:Flat
2
2A
28
2C
3
3A
3B
3C
5
6
7
54
054
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFICATE
State of ldaho
, on our oath do severally say that the foregoing report has been prepared under our direction,
fiom tre original books, papers and records of said utility; trat we have carefully examined same, and
I
declare the same to be a conect statement of the business and affairs of said utility for the period
dovered by the report in respec't to each and every matter and thing herin set forth, to the best of our
(norvledge. information and belief.
ss
)
)
)Gountv of
7
Subs4ribed and Swom to Before Me
My Cfmmission Expires
b'n
(Officer in Charge
cRFilrnm?8@
i I -,T. .RY PrEttr - glAlE OF Dllloc.{rrFErottttl8{tso
rf,, corarffilt EonEs loll.&
tc
Rev 3/02
19.t)',?3
Page 't3
gdUerceyjneEoryanullpls/Wtrannualrpl