2005Annual report.pdf

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ADDRESS
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
EORu THEu
YEAR ENDED c:2()()
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 12/31/2005
11 Are there any affiliated companies? YES
If yes, attach a list with names, addresses & descriptions.
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 10045 N. Memo Ln.City RathdrumState Zip 83858
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
Rev 3/02
- .
.22
COMPANY INFORMATION fiLii ) CU, J,:)SiJ;,
Happy Valley Water System Inc.
25-Jul-
Idaho
10045 N. Memory Lane
Rathdrum
83858
Corp
Kootenai
Explain any services
Name Phone No.
Brett McCarty 687-1072
N/A
Nora McCarty 687 -1072
N/A
Personal Care Data 765-1863
N/A
Brett McCarty 687 -1072
Nora McCarty 687-1072
Page 1
NAiviE:Happy VaHey itVater System inc.
COMPANY INFORMATION (Cont.)
For the Year Ended 12/31/2005
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
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 , attach full explanation
21 Number of Complaints received during year concerning:
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?
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
Gallons/CCF $Amount
NAME:Happy Valley Water System Inc.
REVENUE & EXPENSE DETAIL
For the Year Ended 12/31/2005
ACCT #DESCRIPTION
400 REVENUES
460 Unmetered Water Revenue
461.Metered Sales - Residential 8737
461.2 Metered Sales - Commercial, Industrial
462 Fire Protection Revenue
464 Other Water Sales Revenue
465 Irrigation Sales Revenue
466 Sales for Resale
400 Total Revenue (Add Lines 1 - 7)8752
(also enter result on Page 4, line 1)
* DEQ Fees Billed separately to customers Booked to Acct #
** Hookup or Connection Fees Collected Booked to Acct #
***
Commlssion Approved Surcharges Collected Booked to Acct #
401 OPERATING EXPENSES
601.6 Labor - Operation & Maintenance
601.Labor - Customer Accounts
601.Labor - Administrative & General
603 Salaries, Officers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
615-Purchased Power & Fuel for Power 3711
618 Chemicals
620.6 Materials & Supplies - Operation & Maint.
620.8 Materials & Supplies - Administrative & General
631-34 Contract Services - Professional 1566
635 Contract Services - Water Testing 132
636 Contract Services - Other 2648
641-Rentals - Property & Equipment 150
650 Transportation Expense
656-Insurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)8325
Rev 3/02 Page 3
Name:
ACCT #
Happy Valley Water System Inc.
INCOME STATEMENT
For Year Ended 12/31/2005
DESCRIPTION
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)
8752
8325
520
236
177
DEQ Fees 120
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 I ncome (Add lines 1 , 17 & 18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
9448
(696)
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)
(1 )
(697)
(697)
Page 4
Name:
SUB
ACCT #
Rev 3/02
Happy Valley Water System Inc.
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2005
DESCRIPTION
(Add lines 1 - 28)
Balance
Beginning
of Year
Added
During
Year
301 Organization 154 154
302 Franchises and Consents
303 Land & Land Rights
304 Structures and Improvements 1444 1444
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 7447 7447
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations 2674 2674
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 11719 11719
Removed
During
Year
Balance
End of
Year
Enter beginning & end of year totals on Pg 7, Line 1
Page 5
Name:Happy Valley Water System Inc.
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 12/31/2005
SUB
Depreciation
Rate
IncreaseBalance
Beginning
Balance
End of
ACCT #DESCRIPTION of Year Year (Decrease)
304 Structures and Improvements 00%252 324
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 00%4095 4467 372
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations 00%696 772
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)5043 5563 520
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
Name:Happy Valley Water System Inc.
BALANCE SHEET
For Year Ended 12/31/2005
ASSETS Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)11719 11719
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment 3070 3070
7 108.
8 108.
9 108.
10 110.
11 110.
12 115
14 123
15 125
17 131
18 135
19 141
20 142
21 145
22 151
23 162
24 173
25 143
27 181
28 183
29 184
30 186
Rev 3/02
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utility Plant Lease to Others
Accum. Depr. - Property Held for Future Use
Accum. Amort. - Utility Plant in Service
Accum.Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
Investment in Subsidiaries
Other Investments
14789
5043
14789
5563 520
106 137
734 939 205
8906 8150 (756)
1257 1157 (100)
469 628 159
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
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & Investigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 16 & 26 - 30)10632 9935 (697)
Page 7
Name:
BALANCE SHEET
Happy Valley Water System Inc.
For Year Ended 12/31/2005
LIABILITIES & CAPITAL Balance
Beginning
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year (Decrease)
201-Common Stock
204-Preferred Stock
207-Miscellaneous Capital Accounts 10000 1 0000
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings 632 (65)(697)
216 Reacquired Capital Stock
218 Proprietary Capital
9 221-
10 223
11 224
12 231
13 232
14 233
15 235
16 236.
17 236.
18 236.
19 237 -
20 241
21 251
22 252
23 253
24 255.
25 255.
26 261-
27 271
28 272
29 281-Accumulated Deferred Income Taxes30 Total Liabilities (Add lines 9 - 29
31 TOTAL LlAB & CAPITAL ( Add lines 8 & 30)
** Only if Commission Approved
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued Income Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, Interest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated Investment Tax Credits - Utility
Accum. Investment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. **
Rev 3/02 Page 8
10632 9935 (697)
10632 99351 (697)
Name:Happy Valley Water System Inc.
STATEMENT OF RETAINED EARNINGS
For Year Ended 12/31/2005
Retained Earnings Balance (fY Beginning of Year
Amount Added from Current Year Income (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance (fY End of Year
632
(697)
(65)
CAPITAL STOCK DETAIL
No. Shares
Description (Class, Par Value etc.
NO PAR VALUE
A th . d
No. Shares
0 t t
Dividends
P 'onze u s an mg
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
Rev 3/02 Page 9
Name:Happy Valley Water System Inc.
SYSTEM ENGINEERING DATA
For Year Ended 12/31/2005
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well , Spring,
Pump DesiQnation or location (Qpm)Filter etc.(OOO's Gal.)Surface Wtr)
System Storage:
Total
Capacity
OOO'
Usable
Capacity
OOO'
Type of
Reservoir Construction
(Elevated , Pres- (Wood , Steel
Storaqe DesiQnation or Location Gal.Gal.urized, Boosted)Concrete)
(Duplicate form and attach if necessary. Asterisk facilities added this year.
Rev 3/02 Page 1
Name:Happy Valley Water System Inc.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 12/31/2005
Pump information for ALL system pumps, including wells and boosters.
Designation or Location
Rated
Capacity
Energy
Used
Discharge
PressureHorse
& Type of Pump Power (Qpm)(psi)This Year
** 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?
If 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?
How many times were meters read this year?
During which months?August
September
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!
In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Rev 3/02 Page 11
Name:Happy Valley Water System Inc.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 12/31/2005
FEET OF MAINS
Pipe
Size
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
b2-~cP-4
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
County of ~*V'ti
~ ss
, the undersigned j3pg-lj /.-jcfAA:I:!' ~RlJ?t.d;::lA(
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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.
and
of the
p, c:~
Subscribed and Sworn to Before Me
this~day f~~V\ \ ~Le
~BL
My Commission Expires ?..I:i
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9 d kI exce IIi n el sonia nu I rpts/wtran nu al rpt
Rev 3/02 Page 13
HAPPY VALLEY WATER SYSTEM INC
10045 N. MEMORY LANE
RA THDRUM IDAHO 83858208-687-9170
This is a summary of the rules for termination of service for all Happy Valley Water System customers as
determined by the Idaho Public Utilities Commission (IPUC). These rules cover the rights and
responsibilities of the Customer and the Utility. An explanation of our rate schedule has also been
included.
If you have any questions concerning this information please contact us, or you can directly contact the
IPUC, P.O. Box 83720, Boise, 1083720-0074 800-432-0369.
RULES FOR TERMINATION OF SERVICE
TERMINATION WITH PRIOR NOTICE
With proper customer notice Happy Valley Water System Inc may deny or terminate water service for one
of the following reasons:
1. Non-payment of a past due bill or payment of a past due bill with a NSF check.2. Failure to honor the terms of a payment arrangement.3. Obtaining service by false identity.4. Refusing to allow access to the water meter or shut off valve.5. Willfully wasting service through improper equipment or otherwise.6. Failure to apply for service.
TERMINATION WITHOUT PRIOR NOTICE
Happy Valley Water System Inc may deny or terminate water service without notice for one of the
following reasons:
1. A situation exists that is immediately dangerous to life, physical safety or property.
2. To prevent a violation of federal, state, or local safety or health codes.3. Service is obtained, diverted or used without the authorization of Happy Valley Water System
Inc.
4. Happy Valley Water System Inc has diligently attempted to notify you of termination and has
been unable to contact you.
5. If ordered by any court, the Commission or any other duly authorized public authority.
NOTIFICATION AND BILLING
1. Meters will be read between the first and fifth of each month (weather providing). Bills will be
sent out on the 10th of the month with payment due by the 25th of each month. The basic
monthly fee is $27.00 per month at this time.
2. A billing may be considered past due (25) twenty-five days after the billing date. A written
notice of termination must be mailed at least (7) seven days before the proposed termination
date.
3. At least (24) twenty-four hours before the service is terminated , a notice will be left at the
property advising you of the steps needed to have services restored.
4. Only a (24) twenty-four hour notice is required if you do not keep a payment arrangement or
the payment is not honored by the bank.
PAYMENT ARRANGEMENTS AND SPECIAL CIRCUMSTANCES
If you cannot pay your billing in full or you receive a notice of termination, please call our office.
Payment arrangements can be made to avoid termination of service.
If you cannot pay your bill and a member of your household is seriously ill or there is a medical
emergency, Happy Valley Water System Inc will postpone termination of service for (30) thirty days.
written certification is required from a licensed physician or public health official stating the name of the
person who is ill, the relationship to the customer and the name, title, and signature of the person
certifying the serious illness or medical emergency.
COMPLAINT PROCEDURES
If at any time you have a complaint concerning the termination of service, policies and practices
or any other matter regarding our service please contact Happy Valley Water System Inc in person or by
telephone or in writing. Your complaint will be investigated promptly and thoroughly. You will be notified
orally or in writing. Your service will not be disconnected while the complaint is being investigated by the
utility or the IPUC.
RESTRICTION OF TERMINATION OF SERVICE
Service cannot be disconnected on Friday after 2:00 p.m. or on a Saturday, Sunday, Legal
Holidays recognized by the State of Idaho or after 2:00 p.m. on any day immediately before any legal
holiday. Service may only be terminated between the hours of 8:00 AM and 4:00 PM. The employee
sent to the premises to terminate service will identify himself/herself to you and state the purpose of the
visit. This person is authorized to accept payment in full.
HOOKUP
Happy Valley Water System Inc reserves the right to deny hookups during the winter months due
to adverse weather conditions. New hookups will be scheduled as soon as weather conditions permit.
HOOK-UP CHARGES & MONTHLY FEES
A one-time hookup charge of $500.00 will be paid in advance for any new service hookup. The
extra costs of an out of the ordinary circumstances requiring additional equipment or special construction
techniques involved in the installation of a new service connection will be agreed to in advance and put
into writing by the customer and Happy Valley Water System Inc. One residence per hookup is allowed.
The monthly rate is $27.00 per month, which includes 20 000 gallons. There is a commodity
charge of $0.70/1 000 gallons for all consumption in excess of 20 000 gallons. Payment is due in full by
the 25th of the month and will be considered delinquent by the 5th of the month following the billing.
Arrangement can be made to pay in advance monthly, quarterly, semi-annual or annual.
RECONNECTION FEE
If water service is terminated, the balance in full, plus a reconnect fee of ($20.00) twenty dollars is
due.
NO ONE EXCEPT AN AUTHORIZED AGENT OF HAPPY VALLEY WATER SYSTEM INC SHALL
TAMPER WITH, INTERFERE WITH, MAKE REPAIRS, CONNECTIONS OR REPLACEMENTS OF OR
TO ANY OF THE COMPANY'S PROPERTY, EXCEPT IN THE CASE OF EXTREME EMERGENCY.