2010Annual Report.pdf

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ANNUAL REPORT~~~n. ~ ~. /P /l.2& ~1).OF ~~
19
NAME
KEN &i-ÙHY RICKEL
HAPPY VALLEY WATER
PO BOX 2306
HAYDEN LAKE ID 83835
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED OECEMBER 31,2010
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2010
11 Are there any affiliated companies? No
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utilty.
12 Contact i nformation Name
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 madeto the service area during the year? No
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 24461 Old Highway 95 NCity AtholState IdahoZip 83801
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
COMPANY INFORMATION
Happy Valley Water System Inc
6/1/2001
Idaho
24461 Old Highway 95 N, Athol, 10 83801 (Not mailng address)
PO Box 2306
Hayden Lake
Idaho
83835
Corporation
Kootenai County
Phone No
Ken Rickel 208-683-8105
Ken Rickel 208-683-8105
Cathy Rickel 208-683-8105
Ken Rickel 208-683-8105
Cathy Rickel 208-683-8105
Inland Northwest Consultants 208-773-8370
Ken Rickel 208-683-8105
Susan Jacobson 866-791-5656
Page 1
NAME: Happy Valley Water System Inc
COMPANY INFORMATION (Cont.)
For the Year Ended 2010
Gallons/CCF $AmountWater Purchased I $
19 Has any system(s) been disapproved by the
Idaho Department of Environmental Quality?
If yes, attach full explanation
20 Has the Idaho Department of Environmental Quality
recommended any improvements?
If yes, attach 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
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
Rev 3/02
No
No
No
No
o
o
o
o
December-10 (All new customers receive
a copy in their packet)
No
Page 2
NAME:Happy Valley Water System Inc
REVENUE & EXPENSE DETAIL
For the Year Ended 2010
ACCT#DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential $9,346
3 461.2 Metered Sales - Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 - 7)$9,346
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct #
10 ** Hookup or Connection Fees Collected Booked to Acct t¡460
11 ***Commission Approved Surcharges Collected Booked to Acct t¡460
401 OPERATING EXPENSES
12 601.1-6 Labor - Operation & Maintenance $100
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries, Offcers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power $3,258
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint.$315
21 620.7-8 Materials & Supplies - Administrative & General $427
22 631-34 Contract Services - Professional $1,580
23 635 Contract Services - Water Testing $690
24 636 Contract Services - Other $3,150
25 641-42 Rentals - Property & 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 $440
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)$9,959
Rev 3/02
Page 3
Name:Happy Valley Water System Inc
INCOME STATEMENT
For Year Ended 2010
ACCT#DESCRIPTION
1 Revenue (From Page 3, line 8)$9,346
2 Operating Expenses (From Page 3, line 33)$9,959
3 403 Depreciation Expense $578
4 406 Amortization, Utility Plant Aquisition Adj.$205
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)$50
7 408.11 Property Taxes $110
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list)DEQ Fees $120
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes $20
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax - State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits - Utility
16 Total Expenses from operations before interest (add lines 2-15)$11,042
17 413 Income From Utilty Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16)$(1,695)
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 $0
25 426 Miscellaneous Non-Utiity Expense
26 408.20 Other Taxes, Non-Utility 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)$0
29 Gross Income (add lines 19 & 28)$(1,695)
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)$(1,695)
Rev 3/02
Page 4
Name: Happy Valley Water System Inc
SUB
ACCT#
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
Rev 3/02
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 2010
DESCRIPTION
(Add lines 1 - 28)
Balance
Beginning
of Year
Added
During
Year
301 Organization $3,070 $3,070
302 Franchises and Consents $-
303 Land & Land Rights $-
304 Structures and Improvements $1,444 $1,444
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 $7,447 $7,447
320 Purification Systems $-
330 Distribution Reservoirs & Standpipes $-
331 Trans. & Distrib. Mains & Accessories $-
333 Services $-
334 Meters and Meter Installations $2,674 $2,674
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 $14,634 $-$-$14,634
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 2010
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 $-
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 7.76%$7,643 $8,221 $578
320 Purification Systems $-
330 Distribution Reservoirs & Standpipes $-
331 Trans. & Distrib. Mains & Accessories $-
333 Services $-
334 Meters and Meter Installations $-
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 Propert $-
TOTALS (Add Lines 1 - 25)$7,643 $8,221 $578
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 2010
ASSETS 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)
101 Utility Plant in Service (From Pg 5, Line 29)$14,634 $14,634 $-
102 Utility Plant Leased to Others $-
103 Plant Held for Future Use $-
105 Construction Work in Progress $-
114 Utility Plant Aquisition Adjustment $-
Subtotal (Add Lines 1 - 5)$14,634 $14,634 $.
108.1 Accumulated Depreciation (From Pg 6, Line 26)$7,643 $8,221 $578
108.2 Accum. Depr. - Utility Plant Lease to Others $-
108.3 Accum. Depr. - Property Held for Future Use $-
110.1 Accum. Amort. - Utilty Plant in Service $-
110.2 Accum. Amort. - Utility Plant Lease to Others $-
115 Accumulated Amortization - Aquisition Adj.$1,759 $1,964 $205
Net Utilty Plant (Line 6 less lines 7 . 12)$5,232 $4,449 $(783)
123 Investment in Subsidiaries $-
125 Other Investments $-
Total Investments (Add lines 14 & 15)$.
131 Cash $361 $2,012 $1,651
135 Short Term Investments $-
141 Accts/Notes Receivable - Customers $389 $26 $(363)
142 Other Receivables $-
145 Receivables from Associated Companies $-
151 Materials & Supplies Inventory $-
162 Prepaid Expenses $-
173 Unbiled (Accrued) Utility Revenue $-
143 Provision for Uncollectable Accounts $-
Total Current (Add lines 17 -24 less line 25)$750 $2,038 $1,288
181 Unamortized Debt Discount & Expense $-
183 Preliminary Survey & Investigation Charges $-
184 Deferred Rate Case Expenses $-$-$-
186 Other Deferred Charges $-
Total Assets (Add lines 13, 16 & 26 - 30)$5,983 $6,488 $505
Rev 3/02
Page 7
Name: Happy Valley Water System Inc
BALANCE SHEET
For Year Ended 2010
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 $10,000 $10,000 $-
204-6 Preferred Stock $-
207-13 Miscellaneous Capital Accounts $-
214 Appropriated Retained Earnings $(6,107)$(7,302)$(1,195)
215 Unappropriated Retained Earnings $-
216 Reacquired Capital Stock $-
218 Proprietary Capital $-
Total Equity Capital (Add Lines 1-5+7 less line 6)$3,893 $2,698 $(1,195)
221-2 Bonds $-
223 Advances from Associated Companies $-
224 Other Long - Term Debt $-
231 Accounts Payable $2,090 $2,390 $300
232 Notes Payable $1,400 $1,400
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 Liabilities $-
251 Unamortized Debt Premium $-
252 Advances for Construction $-
253 Other Deferred Liabilities $-
255.1 Accumulated Investment Tax Credits - Utilty $-
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 $2,090 $3,790 $1,700
TOTAL L1AB & CAP IT AL ( Add lines 8 & 30)$5,983 $6,488 $505
** Only if Commission Approved
Rev 3/02
Page 8
Name: Happy Valley Water System Inc
STATEMENT OF RETAINED EARNINGS
For Year Ended 2010
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 ~ End of Year
$
$
(6,107)
(1,695)
$
$
$
500
(7,302)
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 Description (Class, Par Value etc.)
Common, no par value
Authorized Outstandino Paid
10,000 10,000 0
DETAIL OF LONG-TERM DEBT
8 Description
Interest
Rate
Year-end
Balance
Interest
Paid
Interest
Accrued
Rev 3/02
Page 9
Name: Happy Valley Water System Inc
SYSTEM ENGINEERING DATA
For Year Ended 2010
1 Provide an updated system map if significant changes have been made to the system during the year.
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well, Spring,
2 Water Supply:
Pump Desionation or location (com)Filter etc.)moo's GaL)Surface Wtr)
10025 N Happy Trail 100 None 5,146 Well
.)
3 System Storage:
Total
Capacity
OOO's
Usable
Capacity
OOO's
Type of
Reservoir Construction
(Elevated, Pres- (Wood, Steel
StoraQe DesiQnation or Location GaL.GaL.urized, Boosted)Concrete)
10025 N Happy Trail
(Duplicate form and attach if necessary. Asterisk facilties added this year.)
Rev 3/02
Page 10
Name: Happy Valley Water System Inc
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2010
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
1 )Well-S ubmersible 20 100 20 39,431 KW
.. .** 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?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
5,146,449
1,464,000
N/A
6 If customers are metered, what was the total amount sold in peak month?1,464,000
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
No
8 How many times were meters read this year?
During which months?
6
May, June,
July, August, September, October
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?
o
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)
will have to be expanded?Unknown
Rev 3/02
Page 11
Name: Happy Valley Water System Inc
SYSTEM ENGINEERING DATA
(continued)For Year Ended 2010
FEET OF MAINS
1 Pipe
Size
8"6,500 0 0 6,500
6"10,000 0 0 10,000
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
27 27 5,146 6,125
27 27 5,146 6,125
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 Utilities
Rev 3/02
Page 12
CERTIFICATE
State of Idaho )
) ss
County of )
WE, the undersigned, Kenneth W. Rickel and Catherine L. Rickel, of the Happy Valley Water System Inc,
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, infor:r¡i~V and belief.\\'" Iii,
'!..,~ 'l A. G i111~~v ..-....flAli.'"14,~' .. ". "6E .;1N1r \ '\! .".'" J :
! Pu8\-'O i 0 i'S A-~'~... :"-.:~ d'~ ...... ,Q'-,':
;"'I,A ìE Of \\,\"
Subscribed and s~lr~'tttlit~~ Me
/~¿¡¿
(J~~J
(Officer in Charge of Accounts)
this;l5 day Of~, tJ U~AL~
NOTARY PUBLIC
My Commission Expires (J '1-07 - fJO I .s
gdklexcelljnelson/anulrptslrannualrpt
Rev 3/02
Page 13
HAPPY VALLEY WATER SYSTEM INC
fOBOX2306HAYDEN LAK, ID 83835 Ken Rickel, General Manager
Telephone: [phone] or 208-660-2560
Fax: [phone]
To Our Customers:
This is a summar of the rules for termination of service for all Happy Valley Water System Inc customers as
determined by the Idaho Public Utilities Commission (IPUC). These rules cover the rights and responsibilties 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:
Happy Valley Water System Inc
PO Box 2306
Hayden Lake, ID 83835
208-683-8 i 05 or 208-660-2560
208-683-43 i 5 (fax)
OR IPUC
PO Box 83720
Boise,ID 83720-0074
208-334-0300
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 ofthe
following reasons:
. L Nonpayment of a past due bil or payment of a past due biling 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 shut-off valve.
5. Wilfully wasting service through improper equipment or otherwise.
6. Failure to apply for service.
TERMATION WITHOUT PRIOR NOTICE
Happy Valley Water System Inc may deny or terminate water service without notice for one of the following
reasons:
i. A situation exists that is immediately dangerous to life, physical safety or propert.
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 dilgently 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.
(continued on next page)
December 2010 Page 10f3
HapDY Valley Water System Inc
Cnstomer Rules
NOTIFICATION AND BILLING
1. Meters wil be read on or about the 22nd of each month (weather permitting). Invoices wil be sent out on
the 10th of the month following with payment due by the 25th of each month. The basic monthly fee is
$27.00 per month at this time.
2. A biling is considered past due (25) twenty-five days after the invoice date. A 1 % late fee is applied to
past due accounts.
3. A written notice of termination must be mailed at least (7) seven days before the proposed termination
date.
4. At least (24) twenty-four hours before the service is terminated, a notice wil be left at the propert
advising you of the steps needed to have services restored.
5. Only a (24) twenty-four hour notice is required if you do not keep a payment arangement or the payment
is not honored by the bank.
PAYMENT ARGEMENTS AN SPECIAL CIRCUMSTANCES
If you cannot pay your bil in full or you receive a notice of termination, please call our offce.
Payment arrangements can be made to avoid termination of service.
If you cannot pay your bil and a member of your household is seriously il or there is a medical emergency,
Happy Valley Water System Inc wil postpone termination of service for (30) days. A written certification from a
licensed physician or public health offcial stating the name of the person who is il and their relationship to the
customer and the name, title and signature of the person certifying the serious ilness or medical emergency.
COMPLAIT PROCEDURS
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, by telephone or in writing.
Your complaint wil be investigated promptly and thoroughly. You wil be notified orally or in writing. Your
service wil not be disconnected while the complaint is being investigated by the utility or the IPUC.
RESTRICTION OF TERMATION OF SERVICE
Service cannot be disconnected on Friday, Saturday, Sunday or legal holidays recognized by the State ofIdaho or
2:00 p.m. on any day immediately before any legal holiday. Service may only be terminated between the hours of
8:00 a.m. and 4:00 p.m. The employee sent to the premises to terminate the services wil identify him/herselfto
you and state the purpose of the visit. This person is authorized to accept payment in full.
(continued on next page)
December 2010 Page 2 of3
Happy Valley Water System Inc
Customer Rules
HOOKUP
The Happy Valley Water System Inc reserves the right to deny hookups during the winter months due to adverse
weather conditions. New hookups wil be scheduled as soon as weather conditions permit.
HOOKU CHAGES AND FEES
A one-time hookup charge of $500.00 wil be paid in advance for any new service hookup. The extra costs of an
out of the ordinar circumstaces requiring additional equipment or special constrction techniques involved in
the installation of a new service connection wil be agree to in advance and put into writing by the customer and
the 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 ofthe
month and is considered delinquent by the 5th of the month following biling. A 1% (one percent) per month
service charge wil be added to all past due amounts. Arrangements can be made to pay in advance monthly,
quarterly, semi-annually or annually.
RECONNECTION FEE
Ifwater service has been terminated, any balance due plus a reconnection fee of ($20.00) twenty dollars is due.
NO ONE EXCEPT AN AUTHORIZED AGENT OF THE RICKEL WATER
COMPAN SHAL TAMPER WITH, INTERFERE WITH, MA REPAIRS,
CONNCTECTIONS OR REPLACEMENTS OF OR TO AN OF THE COMPANY'S
PROPERTY, EXCEPT IN THE CASE OF
EXTREME EMERGENCY
December 2010 Page 300