2012Annual Report.pdf

ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2012
I 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
COMPANY INFORMATION
Happy Valley Water System Inc
61112001
Idaho
24461 Old Highway 95 N, Athol, ID 83801 (Not mailing address)
P0 Box 2306
Hayden Lake
Idaho
83835
Corporation
Kootenai County
11 Are there any affiliated companies? No
If yes, attach a list with names, addresses & descriptions. Explain any services
Name Phnnp Nn
provided to the utility.
12 Contact Information
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
Ken Rickel 208-683-8105
Ken Rickel 208-683-8105
Cathy Rickel 208-683-8105
Ken Rickel 208-683-8105
Cathy Rickel 208483-8105
Inland Northwest Consultants 208-773-8370
Ken Rickel 208-683-8105
Susan Jacobson 866-791-5656
13 Were any water systems acquired during the year or any additions/deletions made
to 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 N
City Athol
State Idaho
Zip 83801
Rev 3/02
Page 1
NAME: Happy Valley Water System Inc
COMPANY INFORMATION (Cont.)
For the Year Ended 2012
15 Is the system operated or maintained under a
service contract? No
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? No
18 If yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
Zip
GaIlonslCCF $Amount
Water Purchased -_I_$-
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 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
No
No
0
0
0
0
July-2012(All new customers receive
a copy in their packet)
No
NAME: Happy Valley Water System Inc
REVENUE & EXPENSE DETAIL
For the Year Ended 2012
ACCT # DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential $ 9,833
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) $ 9,833
(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 8 460
11 ***Commission Approved Surcharges Collected Booked to Acct II 460
401 OPERATING EXPENSES
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts $ 265
14 601.8 Labor - Administrative & General
15 603 Salaries, Officers & Directors $ 5,700
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power $ 2,073
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint. $ 33
21 620.7-8 Materials & Supplies - Administrative & General $ 784
22 631-34 Contract Services - Professional $ 1,482
23 635 Contract Services - Water Testing $ 600
24 636 Contract Services - Other $ 890
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense $ 100
27 656-59 Insurance $ 436
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 $ 959
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2) $ 13,322
Rev 3/02
Page 3
Name: Happy Valley Water System Inc
INCOME STATEMENT
For Year Ended2012
ACCT # DESCRIPTION
I Revenue (From Page 3, line 8) $ 9,833
2 Operating Expenses (From Page 3, line 33) $ 13,322
3 403 Depreciation Expense $ 989
4 406 Amortization, Utility Plant Aquisition Adj. $ -
5 407 Amortization Exp. - Other
6 40810 Regulatory Fees (PUC) $ 50
7 408.11 Property Taxes $ 103
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list) DEQ Fees $ -
98
9C
90
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) $ 14,484
17 413 Income From Utility 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) $ (4,651)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest & Dividend Income $ 2
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility 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)
29 Gross Income (add lines 19 & 28)
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)
Rev 3/02
Page 4
$ 2
$ (4,649)
$ (4,649)
Name: Happy Valley Water System Inc
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 2012
Balance Added
SUB Beginning During
ACCT # DESCRIPTION
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River & Other Intakes
7 307 Wells
8 308 Infiltration Galleries & Tunnels
9 309 Supply Mains
10 310 Power Generation Equipment
11 311 Power Pumping Equipment
12 320 Purification Systems
13 330 Distribution Reservoirs & Standpipes
14 331 Trans. & Distrib. Mains & Accessories
15 333 Services
16 334 Meters and Meter Installations
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant & Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE
(Add lines I - 28)
Rev 3/02
Page 5
070
Removed Balance
During End of
Year Year
3,070
4
$
$ 14441 I 1$ 1.444
$ 7.4471 I 1$ 7.447
14,6341$ - 1$
inter beginning & end of year
Name: Happy Valley Water System Inc
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2012
SUB
ACCT # DESCRIPTION
1 304 Structures and Improvements
2 305 Collecting & Impounding Reservoirs
3 306 Lake, River & Other Intakes
4 307 Wells
5 308 Infiltration Galleries & Tunnels
6 309 Supply Mains
7 310 Power Generation Equipment
8 311 Power Pumping Equipment
9 320 Purification Systems
10 330 Distribution Reservoirs & Standpipes
11 331 Trans. & Distrib. Mains & Accessories
12 333 Services
13 334 Meters and Meter Installations
14 335 Hydrants
15 336 Backflow Prevention Devices
16 339 Other Plant & Misc. Equipment
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 - 25)
Depreciation Balance Balance Increase
Rate Beginning End of or
% of Year Year (Decrease
13.28% $9,320 $10,309 $989
-
'p -
$ 9,320 $ 10,309 $ 989
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
$14,634 $14,634 $
$14,634 $14,634 $-
$ 9.320 $ 10.309 $ 989
$ 3,351 $ 2,362 $ (989)
$ 3,424 $ 5,674 $ 2,250
$ 209 $ 73 $ (136)
$ 3,633 $ 5,747 $ 2,114
$ - $ - $
$ 6,984 $ 8,109 $ 1,125
Name: Happy Valley Water System Inc
BALANCE SHEET
For Year Ended 2012
ASSETS Balance
Beginning
Balance
End of
Increase
or
ACCT # DESCRIPTION
1 101 Utility Plant in Service (From Pg 5, Line 29)
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)
7 108.1 Accumulated Depreciation (From Pg 6, Line 26)
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)
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments (Add lines 14 & 15)
17 131 Cash
18 135 Short Term Investments
19 141 Accts/Notes Receivable - Customers
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials & Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current (Add lines 17 -24 less line 25)
27 181 Unamortized Debt Discount & Expense
28 183 Preliminary Survey & Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13,16 & 26 - 30)
Rev 3/02
Page 7
ACCT #
BALANCE SHEET
For Year Ended 2012
LIABILITIES & CAPITAL
DESCRIPTION
Balance Balance
Beginning End of
of Year 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
29
30
31
201-3 Common Stock
204-6 Preferred Stock
207-13 Miscellaneous Capital Accounts
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
221-2 Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable
232 Notes Payable
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 - 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 Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
** Only if Commission Approved
$10,000
$(6,806)
$3,194
$2,390
$1,400
$3,790
$6,984
$10,000
$(11,455
$(1,455
$2,464
$7,100
$9,564
$8,109
Increase
or
$
r
U
1.125
Name: Happy Valley Water System Inc
Rev 3/02
Page 8
Name: Happy Valley Water System Inc
STATEMENT OF RETAINED EARNINGS
For Year Ended 2012
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
$ (6,806)
$ (4,649)
$
$
$ (11,455)
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 Description(Class,Par Value etc.)
Common, no par value
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
Rev 3/02
Page 9
I Name: Happy Valley Water System Inc
SYSTEM ENGINEERING DATA
For Year Ended 2012
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,
3 System Storage:
Total Usable Type of
Capacity Capacity Reservoir Construction
000's 000's (Elevated,Pres- (Wood, Steel
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Rev 3/02
Page 10
Name: Happy Valley Water System Inc
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2012
4 Pump information for ALL system pumps, including wells and boosters.
Rated Discharge Energy
Designation or Location Horse Capacity Pressure Used
Attach additional sheets if inadequate space is available on this page.
5 If Wells are metered:
What was the total amount pumped this year? 6,003,170
What was the total amount pumped during peak month? 1,887,860
What was the total amount pumped on the peak day? N/A
6 If customers are metered, what was the total amount sold in peak month? 1,887,860
7 Was your system designed to supply fire flows? No
If Yes: What is current system rating?
8 How many times were meters read this year? 5
During which months? May,June,
July,August,September
9 How many additional customers could be served with no system improvements
except a service line and meter? 0
How many of those potential additions are vacant lots?
10 Are backbone plant additions anticipated during the coming year? NO
If Yes, attach an explanation of projects and anticipated costsl
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
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
TOTALS (Add lines 2 through 8)
Name: Happy Valley Water System Inc
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2012
FEET OF MAINS
In Use Installed Abandoned In Use
1 Pipe Beginning During During End of
Size Of Year Year Year Year
8"6,500 0 0 6,500
6"10,000 0 0 10,000
CUSTOMER STATISTICS
umoer or Lusv)mers mo' sanas OT aimons
This
Year
tsoig
Last
Year
This
Year
Last
Year
27 27 6,003 5,586
27 27 6,003 5,586
Rev 3/02
Page 12
CERTIFICATE
State of Idaho )
) ss
County of/'7" 1)
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, information and belief.
(Chief Officer)
Subscribed and Sworn to Before Me
this / day of
NOTARY PUBLIC
My Commission Expires "9
Rev 3/02
Page 13
/14 OTARy \
\PUBLIC I I
1/ •SlSI.Ø$fl•.* t%
HAPPY VALLEY WATER SYSTEM INC
P0 BOX 2306
HAYDEN LAKE, ID 83835 Ken Rickel, General Manager
Telephone: [phone] or 208-660-2560
Fax: [phone]
To Our Customers:
This is a summary 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 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:
Happy Valley Water System Inc OR IPUC
P0 Box 2306 P0 Box 83720
Hayden Lake, ID 83835 Boise, ID 83720-0074
208-683-8105 or 208-660-2560 208-334-0300
208-683-4315 (fax) 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.Nonpayment of a past due bill or payment of a past due billing 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.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.
(continued on next page)
July 2012 Page 1 of 3
Happy Valley Water System Inc
Customer Rules
NOTIFICATION AND BILLING
Meters will be read on or about the 22nd of each month (weather permitting). Invoices will 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 billing 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 will be left at the property
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 arrangement or the payment
is not honored by the bank.
PAYMENT ARRANGEMENTS AND SPECIAL CIRCUMSTANCES
If you cannot pay your bill in full or you receive a notice of termination, please call our office.
Payment arran2ements 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) days. A written certification from a
licensed physician or public health official stating the name of the person who is ill and their 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, 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, Saturday, Sunday or legal holidays recognized by the State of Idaho 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 will identify him/herself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
(continued on next page)
July 2012 Page 2of3
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 will be scheduled as soon as weather conditions permit.
HOOKUP CHARGES AND 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 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 of the
month and is considered delinquent by the 5th of the month following billing. A 1% (one percent) per month
service charge will be added to all past due amounts. Arrangements can be made to pay in advance monthly,
quarterly, semi-annually or annually.
RECONNECTION FEE
If water 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
COMPANY SHALL TAMPER WITH, INTERFERE WITH, MAKE REPAIRS,
CONNECTECTIONS OR REPLACEMENTS OF OR TO ANY OF THE COMPANY'S
PROPERTY, EXCEPT IN THE CASE OF
EXTREME EMERGENCY
July 2012 Page 3 of 3