2013Annual Report.pdf

I+VW-W
AIilYUAL REPORT
OF
NAME
KI:N & CNTHY RICKEI,
I INI'I'Y VNI,I,IiY WATIJR
PO BOX 2306
ItAYDITN I.AKE lD 83tt3i
TO THE
.tr;l
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
2013YEAR ENDED
ANNUAL REPORT FORWATER UT]LITIES TO
THE ]DAHO PUBLIC UTILITIES COTTIISSION
FOR THE YEAR ENDING 2013
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 C'ty
7 State
8 Zip Code
9 Organ ization (proprietor, partnership, corp.)
10 Towns, Counties served
COTPANY INFORiIATION
Happy Valley Water System lnc
2tl46l Old Highway 95 N, Athol, !D 83801 (Not mailing addrese)
PO Box 2306
Phone No.
ldaho
83801
6t1t2001
Hayden
Gorporation
Kootenai County
11 Are there any affiliated companies?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (Owner)
Vice President
Secretary
GeneralManager
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
City
State
zip
24461 Old Hishriray 95 N
No
Rev 3/02
Page 1
NAME: Happy Valley Water System lnc
COTPANY INFORilAflON (Cont)
Forthe Year Ended 2013
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract exPire?
What services and rates are included?
17 ls water purchased for resale through the system?
18 lf 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
ldaho Department of Environmental Quality?
lf yes, attach full explanation
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of pomplaints 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
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
No
No
Gallons/CCF $Amount
I' l$
No
No
of Rules required by IDAPA 31.21.01.70'l? July.20l3 (All new customons receive
a copy in their packet)
No
Rev 3/02
Page 2
NAME: Happy Valley Water System lnc
REVENUE & EXPENSE DETAIL
Forthe Year Ended 2013
ACCT # DESCRIPTION
4OO REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential
3 461.2 Metered Sales - Commercial, lndustrial
4 462 Fire Protec'tion Revenue
5 464 Other Water Sales Revenue
6 465 lnigation Sales Revenue
7 466 Sales for Resale
8 400 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 ***Commission Approved Surcharges Collected
$ 9,861
4OI OPERATING EXPENSES
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power& FuelforPower
19 618 Chemicals
20 620.1€ Materials & Supplies - Operation & Maint.
$ 35,951
$ 300
$ 5,031
$ 2,003
$ 397
2'l 620.7-8 Materials & Supplies - Administrative & General $ 368
$ 9,861
Booked to Acct #
Booked to Acct#__ 460
Booked to Acct # ,160
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 64142 Rentals - Property & Equipment
26 650 Transportation Expense
27 656-59 lnsurance
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
I 1,575
$ 2,245
$ 458
$ 213
$ 854
33 Total Operating Expenses (Add lines 12 - 32, also onter on Pg 4, line 2) $ 49,996
Rev 3/02
Page 3
Name: Happy Valley Water System lnc
INCOME STATEMENT
ForYearEnded 2013
ACCT # DESCRIPTION
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33) $ 49,996
$ 891
$-
$ 9,8et
$z
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
8 408.12 PayrollTaxes
9A 408.13 OtherTaxes (list) DEQ Fees
$50
$ l{l
$-
9B
9C
9D
10 409.10 Federal lncomeTaxes
11 409.11 State lncome Taxes
12 410.10 Provision for Defened lncome Tax - Federal
13 410.11 Provision for Deferred lncome Tax - State
14 411 Provision for Defened Utility lncome Tax Credits
15 412 lnvestment Tax Credits - Utility
$20
16 Total Expenses from operations before interest (add lines 2-15) $ 51,067
17 413 lncome From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating lncome (Add lines 1, 17 &18less line 16) $ (4,1,206)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 lnterest & Dividend lncome
23 420 Allorivance for Funds used During Construction
24 421 Miscellaneous Non-Utility lncome
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 lncome Taxes, Non-Utility Operations
28 Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21,25,26, &27)
29 Gross lncome (add lines 19 & 28)
30 427.3 lnterest Exp. on Long-Term Debt
31 427.5 Other lnterest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
$z
$ (41,204)
Rev 3/02
Page 4
_!___11!391t
Name: Happy Valley Water System lnc
ACCOUNT lOI PLANT !N SERVICE DETAIL
ForYear Ended 2013
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
SUB
ACCT #
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
u2
343
u4
345
346
347
348
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and I mprovements
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 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
(Add lines 1 -28)
Balance
Beginning
ofYear
7,447
Added
During
Year
Removed
During
Year
Balance
End of
Year
't,444
end year
Rev 3/02
Page 5
Name: Happy Valley Water Sysbm lnc
ACCUMULATED DEPRECIATION ACCOUNT {08.I DETAIL
ForYearEnded 2013
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
SUB
ACCT #
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
u4
345
346
347
348
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Pourcr Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Pourer Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1-25)
Depreciation
Rate
oh
11.960/6
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
891
891
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2013
1
2
3
4
5
6
7
8
I
'10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
1'14 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
108.2 Accum. Depr. - Utility Plant Lease to Others
108.3 Accum. Depr. - Property Held for Future Use
110.1 Accum. Amort. - Utility Plant in Service
110.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
'123 lnvestment in Subsidiaries
125 Other lnvestments
Total lnvestments (Add lines 14 & 15)
131 Cash
135 Short Term lnvestments
14'l Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies lnventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Tota! Current (Add lines 17 -24 less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Defened Rate Case Expenses
186 Other Defened Charges
Total Assets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
8,109
Balance
End of
Year
lncrease
or
891
Rev 3/02
Page 7
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYearEnded 2013
ACCT #
LIABILITIES & CAPITAL
DESCRIPTION
201-g Common Stock
204-O Prefened Stock
207-13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEamings
2'16 ReacquiredCapitalStock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
221-2 Bonds
223 Advances from Associated Companies
224 OtherLong -Term Debt
231 Accounts Payable
232 Notes Payable
233 Accounts Payable - Associated Companies
235 Customer Deposits (Refundable)
236.1'l Accrued Other Taxes Payable
236.12 Accrued lncome Taxes Payable
236.2 Accrued Taxes - Non-Utility
23740 Accrued Debt, lnterest & Dividends Payable
241 Misc. Cunent & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Defened Liabilities
255.1 Accumulated lnvestment Tax Credits - Utility
255.2 Accum. lnvestment Tax Credits - Non-Utility
261-5 OperatingReserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. *'
281-3 Accumulated Defened lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
I
2
3
4
5
o
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
* Only if Gommission Approved
Rev 3/02
Page 8
Name: Happy Valley Water System lnc
7 Descriotion (Class. Par Value etc.)
STATETENT OF RETAINED EARNINGS
ForYear Ended 20{3
CAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG.TERM DEBT
Year-end
Retained Eamings Balance @ Beginning of Year
Amount Added from Cunent Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Eamings Balance @ End of Year
$ (1 1,83s)
$ (41,204)
$-
$-
$ (53,039)
No. Shares
Common. no oar value
Rev 3/02
Page 9
1
2
Name: Happy Valley llUater System lnc
SYSTEM ENGINEERING DATA
ForYearEnded 2013
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
Rated
Capacity
Type of WaterTreatment Supply
(None, Chlorine Annual SourceFluoride Production (Well, Spring,
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
3 System Storage:
(Duplicate form and attach if necessary. Asterisk facilities added thie year.)
Usable
Capacity
000's
Rev 3/02
Page 10
Designation or Location
& Tvpe of Power
Well-Submersible
s Submit pump curyes prcviously or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
lf Wells are metered:
What uas 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?
lf customers are metered, wfrat uas the total amount sold in peak month?
Was your system designed to supply fire flows?
lf Yes: What is cunent system rating?
How many times were meters read this year?
During wtrich months? May, June,
Name: Happy Valley Water System lnc
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2013
Pump information for ALL system pumps, including wells and boosters.
RatedHorse Capacity
July, August
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?
Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of proiects and anticipated costs!
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Discharge
Pressure
Energy
Used
This Year
KW
6,447,780
1,656,108
N/A
1,656,108
No
6
7
't0 NO
11
Rev 3/02
Page 11
Unknown
Name: Happy Valley llUater System lnc
SYSTET ENGINEERING DATA
(continued)
ForYear Ended 2013
1 Pipe
Size
FEET OF UAINS
ln Use
Beginning
Of Year
lnstalled
During
Year
Abandoned
During
Year
CUSTOMER STATISTICS
2 Metered:
2A Residential
28 Commercial
2C lndustrial
3 Flat Rate:
3A Residential
38 Commercial
3C lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFICATE
State of ldaho
county ot lt-nk i \""
WE, the undersigned, Kenneth W. Rickel and Catherine L. Rickel, of the Happy Valley Water System lnc,
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 conect 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.
Subscribed and Srlom to Before Me
My Commission Expires 1-31-rot?
(Chief Officer)
(Officer in Charge of Accounts)
NOTARY PUBLIC
$r{?r
treut9
Rev 3/02
Page 13
HAPPY VALLEY WATER SYSTEM INC
PO BOX2306
HAYDEN LAKE,ID 83835 Ken Rickel, General Manager
Telephone: 20&683-8105 or 20&66G'2560
Far 20&683-4315
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 conceming 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
208-6834315 (fax)
IPUC
PO Box 83720
Boise,lD 83720-0074
208-334-0300
8004324369
OR
RT]LES 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:l. Nonpayment of a past due bill or payment of a past due billing with aNSF 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-offvalve.
5. Willfully wasting service through improper equipment or othenvise.
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
reasions:
A situation exists that is immediately dangerous to life, physical safety or property.
To prevent a violation offederal, state or local safety or health codes.
Service is obtained, diverted or used without the authorization of Happy Valley Water System Inc.
Happy Valley Water System Inc has diligently attempted to notify you of termination and has been unable
to contact you.
If ordered by any court, The Commission, or any other duly authorized public authority.
l.
)
3.
4.
5.
July 2013
(continued on next page)
Page I of3
Haoov Vallev Water Svstem Inc
Customer Rules
NOTIFICATION AI{D BILLING
I . Meters will be read on or about the 22nd of each month (weather permitting). Invoices will be sent out on
the 10ft of the month following with payment due by the 256 of each month. The basic monthly fee is
S27.00 per month at this time.
2. A billing is considered past due (25) twenty-five days after the invoice date. A lo/o 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) rwenty-four hours before the service is terminated, a notice will be left at the property
advising you ofthe 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 AITD SPECIAL CIRCUMSTAIICES
If you cannot pay your bill in full or you receive a notice of termination, please call our offrce.
Pavment arransements can be made to avoid termination of scrvice.
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 offrcial stating the name of the person who is ill and their relationship to the
customer and the name, title and signature of the person certiffing 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 ofldaho 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 identifr him/herself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
July 2013
(continued on next page)
Page 2 of3
Hapov Vallev Water Svstem 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.
HOOKTJP CHARGES AI{D T'EES
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 S27.00 per month, which includes 20,000 gallons. There is a commodity charge of
50.70/1,000 gallons for all consumption in excess of 20,000 gallons. Payment is due in full by the 256 of the
month and is considered delinquent by the 56 of the month following billing. A l% (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 TT{E RICKEL WATER
COMPANY SI{ALL TAMPER WITH,INTERFERE WITH, MAKE REPAIRS,
CONNECTECTIONS OR REPLACEMENTS OF OR TO ANY OF TT{E COMPANY'S
PROPERTY, EXCEPT IN TI{E CASE OF
EXTREME EMERGENCY
July 2013 Page 3 of3