2000Annual Report.pdf

ANNUAL REPÛXT
OF
CAG LE WWEA CowA Y
,
Tyc.
NAME
V4 f&.GAGLE Non,GGLE,íÞ.73&t&
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED »sc -e ~~o
C.DI"Æ CRM1AM 208ELE39
2CERTIFIEDPUBLICACCOUNTANT
P O.BOX 309
EAGLE,1DAHO 83616
July 2,2001
To the Board of Directors
Eagle Water Company.,Inc.
Eagle,Idaho 83616
I have compiledthe balance sheet of Eagle Water Company,Inc.(a corporation)as ofDecember31,2000 and the related statement of income and retained earnings,and supportingschedulesfortheyearthenendedincludedintheaccompanyingprescribedforminaccordancewithstandardsestablishedbytheAmericanInstituteofCertifiedPublicAccountants.
My compilationwas limited to presentingin the form prescribed by the IdahoPublic UtilitiesCommissioninformationthatistherepresentationofmanagement.I have not audited orreviewedthefinancialstatementsreferredtoaboveand,accordingly,do not express anopinionoranyotherformofassuranceonthem.
These financial statements are presented in accordance with the requirementsof the IdahoPublicUtilitiesCommission,which differ from generally accepted accounting principles.Accordingly,these financial statements are not designed for those who are not informed about
such differences.
Yours very truly,
C.Dean Graham,CPA
ANNUAL REPORTFOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIESCOMMISSION
FOR THE YEAR ENDING 2000
COMPANYINFORMATION
1 Give full name of utility Eagle Water Co.,Inc.
2 Date of Organization 3/14/74
3 Organizedunderthe laws of the state of Idaho
4 Address of Principal Office (number &street)846 N.Eagle Rd.
5 P.O.Box (if applicable)455
6 City Eagle
7 State Idaho
8 Zip Code 83616
9 Organization(proprietor,partnership,corp.)Corporation
10 Towns,Counties served Eagle,Ada County,Idaho
11 Are there any affiliated companies?N/A
If yes,attach a list with names,addresses &descriptions.Explain any services
provided to the utility.
12 Contact Information Name Phone No.
President (Owner)Robert V.DeShazo,Jr.939-0242
Vice President Rowland Jones
Secretary Betty Holt
General Manager Norman Revels
Complaints or Billing Betty Holt
Engineering Jim Rees,MTC Encineers 345-0780
EmergencySenrice Norman Revels 939-0242
Accounting Betty Holt 939-0242 Dean Graham 939-0021
13 Were any water systems acquired during the year or any additions/deletionsmade
to the servicearea during the year?No
If yes,attach a list with names,addresses &descriptions.Explain any servicesprovidedtotheutility.
14 Where are the Company'sbooks and records kept?
Street Address 846 N.Eagle Rd
City Eagle
State Idaho
Zip 83616
Rev7/99 Page 1
NAME:ËAG L£W AT 2-Com easy ice ,
COMPANY INFORMATION(Cont.)
For the Year Ended 2000
15 Is the system operatedor maintainedunder a
service contract?N/A
16 If yes:With whom is the contract?
When does the contract expire?
What services and rates are included?
17 Is water purchasedfor resale through the system?N/A
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 EnvironmentalQuality?No
If yes,attach full explanation
20 Has the Idaho Division of EnvironmentalQuality
recommendedany improvements?No
If yes,attach full explanation
21 Number of Complaintsreceived during year concerning:
Quality of Service 10
High Bills 4
Disconnection 0
22 Number of Customersinvoluntarily disconnected 1
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?July
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
Rev7/99 Page 2
NAME:GAGLG--oANA ComPA /,
Tuc.
REVENUE &EXPENSEDETAIL
For the Year Ended I Q a l GoACCT#DESCRIPTION
400 REVENUES
1 460 UnmeteredWater Revenue
2 461.1 Metered Sales -Residential 92.1,F9 3
3 461.2 Metered Sales -Commercial,Industrial 70 ,I (3
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue .
6 465 IrrigationSales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7)(sy,OWL
(also enter result on Page 4,line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct #
10 **Hookup or Connection Fees Collected \W Í,41-7 Booked to Acct #2
11 ***CommissionApproved Surcharges Collected Booked to Acct #
401 OPERATINGEXPENSES
12 601.1-6 Labor -Operation&Maintenance Wh.Io 3
13 601.7 Labor-CustomerAccounts 3 b,4 22
14 601.8 Labor -Administrative &General i 5 ,f LZ
15 603 Salaries,Officers &Directors m ,2 9 ]
16 604 Employee Pensions &Benefits i 1,3 9 9
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power /41Ñ
19 618 Chemicals
20 620.1-6 Materials &Supplies -Operation &Maint.10 ,SJŸ
21 620.7-8 Materials &Supplies -Administrative &General 7,o 'Af
22 631-34 Contract Services -Professional g¶,LW
23 635 ContractServices -Water Testing
24 636 ContractServices-Other
25 641-42 Rentals -Property&Equipment
26 650 TransportationExpense H,'L 19
27 656-59 Insurance 12,19Ñ
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 RegulatoryComm.Exp.(Other except taxes)lo !
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 -32,also enter on Pg 4,line 2)î Z
Rev7/99 Page 3
Name:EAG-LË WVEL comRA-4
,
Tot
INCOME STATEMENT
ForYearEnded \2,(11 oo
ACCT #DESCRIPTION
1 Revenue(From Page 3,line 8)of,a 6
2 Operating Expenses (From Page 3,line 33)n 0,NF
3 403 DepreciationExpense 35,EU
4 406 Amortization,Utility Plant Aquisition Adj.
5 407 Amortization Exp.-Other
6 408.10 RegulatoryFees (PUC)
7 408.11 Property Taxes li,id
8 408.12 Payroll Taxes Opf
9A 408.13 OtherTaxes (list)DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes (RE Œuw [L 1)g |
11 409.11 State Income Taxes ((Quet i &8 )
12 410.10 Provisionfor Deferred IncomeTax -Federal
13 410.11 Provisionfor Deferred Income Tax -State
14 411 Provisionfor Deferred Utility IncomeTax Credits
15 412 InvestmentTax Credits -Utility
16 Total Expenses from operations before interest (add lines 2-15)2%,643
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses)From Dispositionof Utility Plant
19 Net Operating Income (Add lines 1,17 &18 less line 16)13\,163
20 415 Revenues,MerchandizingJobbing and Contract Work
21 416 Expenses,Merchandizing,Jobbing &Contracts
22 419 Interest&Dividend Income i 2,45 /
23 420 Allowancefor Funds used During Construction
24 421 MiscellaneousNon-Utility Income
25 426 MiscellaneousNon-UtilityExpense
26 408.20 OtherTaxes,Non-UtilityOperations
27 409-20 Income Taxes,Non-Utility Operations
28 Net Non-UtilityIncome (Add lines 20,22,23 &24 less lines 21,25,26,&27)I 4 \
29 Gross Income (add lines 19 &28)1.4 4,O
30 427.3 Interest Exp.on Long-Term Debt
I (2 î 9
31 427.5 Other Interest Charges
i 4 &
32 NET INCOME (Line 29 less lines 30 &31)(Also Enter on Pg 9,Line 2)LM,od
Rev7/99 Page 4
Name:641GLE LGA de ORAa-V,fac
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended /2--g/-ec
Balance Added Removed BalanceSUBBeginningDuringDuringEndofACCT#DESCRIPTION of Year Year Year Year
1 301 Organization I L FA
\3,251
2 302 Franchises and Consents
3 303 Land &Land Rights M,39 6 Tc>,39 6
4 304 Structures and Improvements i/14 A if ,19
5 305 Collecting &ImpoundingReservoirs y 2 o ¡f My,o i f
6 306 Lake,River &Other Intakes
7 307 Wells $23,600 351,boo
8 308 InfiltrationGalleries &Tunnels
9 309 Supply Mains
10 310 PowerGenerationEquipment 10,13G 10,L3G
11 311 Power Pumping Equipment SK 211 9 0,3'L2 i ¶¶$4
12 320 Purification Systems
13 330 Distribution Reservoirs &Standpipes
14 331 Trans.&Distrib.Mains &Accessories 992,43W IA,~H2 962)21.
15 333 Services
16 334 Meters and Meter Installations v2,\,g19 11.73 1 i 3 4 ,UL
17 335 Hydrants 1,2.oo y Lao
18 336 Backflow PreventionDevices
19 339 Other Plant &Misc.Equipment
20 340 Office Furnitureand Equipment (Ál%lá 2-9 &
21 341 TransportationEquipment 13,b,f )3,Glf
22 342 Stores Equipment
23 343 Tools,Shop and Garage Equipment i 1 I /gaf 9 8 />
24 344 Laboratory Equipment
25 345 PowerOperated Equipment
26 346 CommunicationsEquipment
27 347 MiscellaneousEquipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 1 11
,
L64 (13,'l23 [239 ,WW'l
(Add lines 1 -28)Enter beginning&end of year totals on Pg 7,Line 1
Rev7/99 Page 5
Name:BA GLIE o ATErt CoMPMŸ 79 e.
ACCUMULATED DEPRECIATIONACCOUNT108.1 DETAIL
For Year Ended 11-3 1-00
Depreciation Balance Balance increaseSUBRateBeginningEndoforACCT#DESCRIPTION %of Year Year (Decrease)
1 304 Structures and Improvements ¯7,toW 'l 489 lyo
2 305 Collecting &ImpoundingResentoirs 43 b 19 99.9 9 i I ,311
3 306 Lake,River &Other Intakes
4 307 Wells 44,£99 fL,W)I 2.,a 3
5 308 InfiltrationGalleries &Tunnels
6 309 Supply Mains
7 310 PowerGenerationEquipment i i 219 l A.LM i ,0 12.
8 311 Power Pumping Equipment 3 8 3/2 31 08 3 f,1 af
9 320 Purification Systems
10 330 Distribution Reservoirs &Standpipes
11 331 Trans.&Distrib.Mains &Accessories ,9,o IQ AD.2..W 3 H ,
o 1.9
12 333 Sentices
13 334 Meters and Meter Installations
14 335 Hydrants i 3f 369 31
15 336 Backflow PreventionDevices
16 339 Other Plant &Misc.Equipment
17 340 Office Furnitureand Equipment ½,lif la,790 '',¯Ist
18 341 Transportation Equipment l i%f 4/63 x 13f
19 342 Stores Equipment
20 343 Tools,Shop and Garage Equipment 3 6 i 9,8 4 a-i ,68 I
21 344 LaboratoryEquipment
22 345 Power Operated Equipment
23 346 CommunicationsEquipment
24 347 MiscellaneousEquipment
25 348 Other Tangible Property-6 \3,2/3 \3,2Í1
26 TOTALS (Add Lines 1 -25)24%,ool 175,69£SK,GSÑ
Enter beginning&end of year totals on Pg 7,Line 7
Rev7/99 Page 6
Name:ICAGLE Warg2-ComeAm ,Two
BALANCE SHEET
For Year Ended I 2.3 i Í oo
ASSETS Balance Balance Increase
Beginning End of orACCT#DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5,Line 29)la if,&W l.239,4 13,-ly;
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5)G,ti,6 W \,239.441 I 13.-l z3
7 108.1 Accumulated Depreciation(From Pg 6,Line 26)19%,oo3 12 b ,b 5 f 57,sw
8 108.2 Accum.Depr.-Utility Plant Lease to Others
9 108.3 Accum.Depr.-Property Held for Future Use
10 110.1 Accum.Amort.-Utility Plant in Service
11 110.2 Accum.Amort.-Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.
13 Net Utility Plant (Line 6 less lines 7 -12)\,9 bl,61]l f/2-,1Š¾Sí,oef~
14 123 Investmentin Subsidiaries
15 125 Other Investments
16 Total Investments(Add lines 14 &15)
17 131 Cash 11.3,993 95.2.94 40,640
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers I \,ÍA1 to ,LL (9 3
20 142 Other Receivables -PM46-'©¾064
|8.7Š9 30 .A 1
¯i
I 'L I IS
21 145 Receivablesfrom Associated Companies
22 151 Materials &Supplies Inventory
23 162 PrepaidExpenses
24 173 Unbilled (Accrued)Utility Revenue
25 143 Provision for UncollectableAccounts
26 Total Current(Add lines 17 -24 less line 25)líW,2Á¾\14,933 (2.131
27 181 UnamortizedDebt Discount &Expense
28 183 PreliminarySurvey &Investigation Charges
30 186 OtheeBeferred-Sherges -Me.coussk6"°"geb,13\>92.,4/1 3WL,823
31 Total Assets (Add lines 13,16 &26 -30)2.LFL,//6 165'/,HP HoL/AL
Rev7/99 Page 7
Name:64GLii w Arm comenny -.cuc.
BALANCE SHEET
For Year Ended i 2-8 I ðO
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of orACCT#DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock 10,000 2.0,000 -
2 204-6 PreferredStock
3 207-13 MiscellaneousCapital Accounts -PA+T-e T 63 70L ,
not -
4 214 Appropriated Retained Earnings
5 215 UnappropriatedRetained Earnings IV 1 66 409,t Zo L19.o I'I
6 216 ReacquiredCapital Stock
7 218 ProprietaryCapital
8 Total Equity Capital (Add Lines 1-5+7 less line 6)3 i ¶FO 5 4 ¯l.2 21-LLA o 19
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt A (4 (o (4.0 itQ
12 231 Accounts Payable i 6 ,¡co so.2-o I U ,to i
13 232 Notes Payable -ßuu 'ML M2.6 LI,oíN n,bd
14 233 Accounts Payable -Associated Companies
15 235 CustomerDeposits (Refundable)
16 236.11 Accrued Other Taxes Payable -Pens Oxe n,foo e ;¡(,ggg
17 236.12 Accrued IncomeTaxes Payable
18 236.2 Accrued Taxes -Non-Utility
19 237-40 Accrued Debt,Interest &Dividends Payable f,62 i 7,0of 13 W-i
20 241 Misc.Current &Accrued Liabilities
21 251 UnamortizedDebt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits -Utility
25 255.2 Accum.InvestmentTax Credits -Non-Utility
26 261-5 Operating Reserves
27 271 Contributionsin Aid of Construction \,2 D,4 4 1,A lok,L1f
I e W,ge y
28 272 Accum.Amort.of Contrib.in Aid of Const.**
29 281-3 AccumulatedDeferred Income Taxes
30 Total Liabilities (Add lines 9 -29 (,¾3 G32 1,137,166 I,3,f-lg
31 TOTAL LIAB &CAPITAL (Add lines 8 &30)L191 Šf6 L,LM,42 Mot.fA~L
**Only if Commission Approved
Rev7/99 Page 8
Name:GAGLE W Mée.ComPA B ,
Tuc
STATEMENT OF RETAINEDEARNINGS
For Year Ended \¾ÍEt 00
1 Retained Earnings Balance @ Beginning of Year 13Í \6 L
2 Amount Added from Current Year Income (From Pg 4,Line 32)2,28,cis
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance @ End of Year Wb 4,¡go
CAPITAL STOCK DETAIL
No.Shares No.Shares Dividends
7 Description (Class,Par Value etc.)Authorized Outstanding Paid
DETAIL OF LONG-TERMDEBT
Interest Year-end Interest Interest
8 Description Rate Balance Paid Accrued
Rev7/99 Page 9
SYSTEM ENGINEERINGDATA
For Year Ended 2000
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:Type of Water
Treatment:Supply
Rated (None,Chlorine Annual Source
Capacity Fluoride Production (Well,Spring,
Pump Designationor location (gpm)Filter etc.)(000's Gal.)SurfaceWtr)
#1 600 gpm None well
#2 400 gpm None well
#3 400 gpm None well
#4 var b og9 None wellvariabeup#6 to 500 None well
3 System Storage:
Total Usable Type of
Capacity Capacity Reservoir Construction
000's 000's (Elevated,Pres-(Wood,Steel
Storage Designationor Location Gal.Gal.urized,Boosted)Concrete)
W/H #2 90 ,000 90 ,000 Boosted Concrete
(Duplicate form and attach if necessary.Asterisk facilities added this year.)
Rev7/99 Page 10
Name:Ep GL£w ATéA Com 90 Y 2'NL
SYSTEM ENGINEERINGDATA
(continued)
For Year Ended 2000
4 Pump informationfor ALL system pumps,including wells and boosters.
Rated Discharge Energy
Designationor Location Horse Capacity Pressure Used
&Type of Pump**Power (gpm)(psi)This Year
W/H #1 Sub.Berkley 50 600
W/H #2 Sub.Berkley 20 400
W/H #3 Sub.Berkley 20 400
W/H #4 Layne &Bowler variable250 up to 2500
W/H #6 Layne &Bowler variable250 up to 2500
W/H #2 Pacific 25 450
W/H #2 Pacific 15 220
W/H #2 Pacific 25 450
**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 was the total amount pumped this year?638,545,000
What was the total amount pumpedduring peak month?110,605,000
What was the total amount pumped on the peak day?4,039,000
6 If customers are metered,what was the total amount sold in peak month?
7 Was your system designed to supply fire flows?Yes
If Yes:What is current system rating?4
8 How many times were meters read this year?12
During which months?Jan.Feb.March,April,May,June,July
Aug.,Sept.,Oct.,Nov.,Dec.
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?
If Yes,attach an explanation of projects and anticipated costs!
11 In what year do you anticipate that the system capacity (supply,storage or distribution)
will have to be expanded?
Rev7/99 Page 11
Name:EAGLE.Weréib compeoŸ yac.
SYSTEM ENGINEERINGDATA
(continued)
For Year Ended 2000
FEET OF MAINS
In Use Installed Abandoned In Use
i Pipe Beginning During During End of
Size Of Year Year Year Year
2"1,521 80 -0-1,601
4"8,134 -0--0-8,134
6"38,006 1,920 -0-39,926
8"103,266 5,400 -0-108,664
12"61,502 1,540 -0-63,042
1§"5,460 2,700 -0-8,160
10"20 -0--0-20
CUSTOMERSTATISTICS
Numberof Customers Thousands of Gallons Sold
This Last This Last
Year Year Year Year
2 Metered:
2A ,Residential 2,099 1,947 526,803,678 506,370,416
2B Commercial 172 154 111,741,322 70,756,820
2C Industrial -0--0--0--0-
3 Flat Rate:
3A Residential None None
I38Commercial1 1 .
3C Industrial Nom None
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal,Other
8 Other Water Utilities
TOTALS (Add lines 2 through 8)2,102
Rev7/99 Page 12
CERTIFICATE
State of Idaho )
)ss
County of Ä N )
WE,the undersigned Ñ©¾iti i DCNAM q~,,
and SET-ti Ha
of the gg L.E La r£L <pm RAuý 'T-UC -
utility,on our oath do severallysay 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
knowledg
(Chief Officer)
**,,,,,,,,se fiber in Charge of Accounts)
Subscribed and Sworn to Before Me
NOTARY PUBLIC
My Commission Expires Of
gdklexcel/Jnelsonlanuirpts/wtrannualrpt
Rev7/99 Page 13