2014Annual Report.pdf

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HAPPY VALLEY WATFB SYSTFM INC 1!' B -;r
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PO Box 2306 : gr \, 9lr^ /-rr!rl, :
Hayden Lake, lD 83835 i* [rl:
TO THE
IDAHO PUBLIG
UTILITIES COMMISSION
FOR THE
AIYIVUAL REPORT
YEAR ENDED: DECEMBER 31,2014
ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COTIITUTISSION
FORTHE YEAR ENDING 2014
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, cotp.)
10 Towns, Counties serued
COTPANY INFORIiATION
Happy Valley Water System lnc
6t1t2001
ldaho
214,6{ Old Highway 95 N, Athol, lD 83801 (Not mailing addreas)
PO Box 2306
Hayden
ldaho
Name Phone No.
No
Corporation
Kootenai County
11 Are there any affiliated companies?
If yes, attach a list with name6, 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 eervic€ area during the year?
lf yes, attach a list with names, addresses & descriptions.
provided to the utility.
14 Where are the Company's books and records kept?
Explain any services
Street Address
City
State
zip
2ffi1Old Highway 95 N
ldaho
8380r
Rev 3/02
Page 1
NAME: Happy Valley Water System lno
COTPANY INFORilATION (Cont.)
Forthe Year Ended 2014
15 ls the system operated or maintrained 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 ful! explanation
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year conceming:
Quality of Service
High Bills
Disconneclion
22 Number of Customerc 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 $AmountI- lr
No
No
of Rules required by IDAPA 31.21.01.701? July-2014 (All new customorc receive
a copy in their packet)
No
Rev 3/02
Page 2
NAME: Happy valley Water System lnc
ACCT #
REVENUE & EXPENSE DETAIL
Forthe Year Ended 2014
DESCRIPTION
1
2
3
4
5
6
7
I
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
460
461.1
461.2
462
464
465
466
400
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, lndustrial
Fire Protection Revenue
Other Water Sales Revenue
lnigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
$ ,10,107
5,031
2,755
522
1.550
600
t.503
$ {0,107
Booked to Acct #
Booked to Acct #
Booked to Acct #
I * DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 *'*Commission Approved Surcharges Collected
40{ OPERATING EXPENSES
601.1€ Labor - Operation & Maintenance
601.7 Labor - CustomerAccounts
601.8 Labor - Administrative & General
603 Salaries, Officers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
615-16 Purchased Power & Fuel for Power
618 Chemicals
620.1€ Materials & Supplies - Operation & Maint.
620.7-8 Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
64142 Rentals - Propefi & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous
$ 35,4ii0
Total Operating Erpenses (Add linee t2 - 32, also enter on Pg 4, line 2)
460
460
319
Rev 3/02
Page 3
517
&,227
Name: Happy Valley Water System lnc
INCOME STATEMENT
ForYear Ended 2011
ACCT # DESCRIPTION
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33) $ 4,227
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
I 408.12 PayrollTaxes
9A 408.13 Other Taxes (list) DEQ Fees
$ 365
$ 205
$50
$78
$ 125
9B
9C
9D
10 409.10 Federal lncome Taxes
11 409.11 State lncome Taxes
12 410.10 Provision for Deferred lncome Tax - Federal
13 410.11 Provision for Defened lncome Tax - State
14 411 Provision for Deferred Utility lncome Tax Credits
15 412 lnvestment Tax Credits - Utility
$20
16 Totat Expenses from operations before interest (add lines 2'15) $ 49,070
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) $ (38,963)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 lnterest & Dividend lncome
23 420 Allowance 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
2E Net Non-Utility lncome (Add lines 20,22,23 & 24less 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)
$ (38,96r)
$ t0,107
$z
$2
Rev 3/02
Page 4
_!_Jsq8u_
Name: Happy Valley Water System lnc
ACCOUNT IOl PI-ANT IN SERVICE DETAIL
ForYearEnded 2014
1
2
3
4
5
6
7
I
9
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
342
343
344
345
346
u7
348
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
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
Porer Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL P]ANT IN SERVICE
(Addlines1-28)
Balance
Beginning
of Year
Added
During
Year
beginning year totals on 7, Line 1
Rev 3/02
Page 5
Name: Happy Valley Water System lnc
ACCUMUI.ATED DEPRECIATION ACCOUNT 1 08. t DETAI L
ForYearEnded 2014
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
SUB
ACCT#
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
u1
342
u3
u4
345
346
u7
348
DESCRIPTION
Structures and I mprovements
Collecting & lmpounding Reservoirs
Lake, River & CIher lntakes
Wells
lnfiltration Galleiles & 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 Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 -25\
Depreciation
Rate
oh
4.90o/o
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
365
365
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Name: Happy Valley Water System lnc
BAI.ANCE SHEET
ForYearEnded 2014
,l
2
3
4
5
6
7
I
o
10
'|.1
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
114 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
1'15 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less linee 7 - {2)
123 lnvestment in Subsidiaries
125 Other lnvestments
Total lnvestmenb (Add line 14 & 15)
131 Cash
135 Short Term lnvestments
141 AcctVNotes 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
Total Current (Add lines 17 -24 less llne 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Deferred Rate Case Expenses
186 Other Defened Charges
Total Assete (Add linee {3, ,16 & 26 - 30)
Balance
Beginning
of Year
11,200
Balance
End of
Year
lncrease
or
365
1,589
600
1,795
6t0
Rev 3/02
Page 7
Happy Valley Water System lnc
BAI.ANCE SHEET
ForYear Ended 2014
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
30
31
ACCT #
LIABILITIES & CAPITAL
DESCRIPTION
201-3 Common Stock
204$ Prefened Stock
207 -13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEarnings
216 ReacquiredGapitalStock
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 CustomerDeposits(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 Deferred Liabilities
255.'l Accumulated lnvestment Tax Credits - Utility
255.2 Accum. lnvestment 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 Defened lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
Balance
Beginning
of Year
49,42
6,903
176
y,312
610
** Only if Commission Approved
Rev 3/02
Page 8
Name: Happy Valley Water System lnc
Retained Eamings Balance @ Beginning of Year
Amount Added from Current Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance @ End of Year
Description (Class, Par Value etc.)
Common, no par value
STATEiIENT OF RETAINED EARNINGS
ForYearEnded 2014
CAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG.TERi,I DEBT
Year-end
$ (47,955)
$ (38,961)
No. Shares
Rev 3/02
Page 9
1
2
Name: Happy Valley Water Syetem lnc
SYSTEiI ENGINEERING DATA
ForYear Ended 2014
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:Type of
Treatment:
(None, Chlorine AnnualFluoride Production
3 System Storage:
Rated
Capacity
Water
Supply
Source
(Well, Spring,
Surface
Type ofReservoir Construclion
(Elevated,Pres- (Wood, Steel
or Location
Total
Capacity
000's
Gal.
(Duplicate form and attach if necessary. Asterisk facilitiee added this year.)
Usable
Capacity
000's
Gal.
Rev 3/02
Page 10
Name: Happy Valley Water System lnc
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2011
4 Pump information forALL system pumps, including wells and boosters.
Designation or Location
RatedHorse Capacity
& Tvoe of Pumo**Power
Well-Submersible
** Submit pump curvoa unless previously provided or
Attach additional sheets if inadequate 6pace is available on this page.
lf 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?
6 lf 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? May, June, July, August
September, October, November
How many additionalcustomers 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 Yee, attach an explanation of projecb and anticipated coetel
ln what year do you anticipate that the system capacity (supply, storage or distribution)
willhave to be expanded?
Discharge
Pressure
Energy
Used
This Year
874 t(\ /
8,513,000
1,842,000
N/A
1,545,030
No
NO
11
Rev 3/02
Page 11
Unknown
Name: Happy Valley Water Syetem lnc
1 Pipe
Size
SYSTET ENGINEERING DATA
(continued)
ForYear Ended 2014
FEET OF TAINS
ln Use
Beginning
OfYear
CUSTO]TER STATISTICS
lnstalled
During
Year
Abandoned
During
Year
ln Use
End of
Year
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
E OtherWater Utilities
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
Subscribed and Sworn to Before Me
My commission Expires \-l\A\ Lq ,ac't1
CERTIFICATE
State of ldaho )
)ss
County of )
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 affairc 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.
-ta
(Chief Officer)
'-$i:il::tif;'
S "i +o-'^'el- f ?- ! -a- . -
== i.. t rg;ro ,i S
%;it;s
gdUoxcal4nolson/slulrBs/hrf anrruam
Rev 3/02
Page 13
HAPPY VALLEY WATER SYSTEM INC
PO BOX 2306
HAYDEN LAKE,ID 8:,&15 Ken Rickel, General Manager
Telephone: 20&683-8105 or 20&660-2560
Fax: 208-6&t-4315
To Our Customers:
This is a swnmary of the rules for termination of service for all Happy Valley Water System lnc customers as
determined by the Idaho Public Utilities Commission (tr'UC). 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
PO Box 2306
Hayden ["ake,ID 83835
208-683-8 I 05 or 208-660-2560
208-6834315 (fax)
PO Box 83720
Boise, D 83720-0074
208-334-0300
800432-0369
RT'LES FOR TERMINATION OF SERYICE
TERMINATION WTTH PRIOR NOTICE
With proper customer notice Happy Valley Water System Inc may deny or terminate water service for one of the
following reasons:
I . 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-offvalve.
5. Willfully wasting service through improper equipment or otherwise.
6. Failure to apply for service.
TERMINATION WITHOUT PRI. OR NOTICE
Happy Valley Water System Inc may deny or terminate water service without notice for one of the following
reasons:l. 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 notifu 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.
July 2014
(continued on next page)
Page I of3
Hanpv Vallev Water Svstem Inc
Customer Rules
NOTIFICATION AND BILLING
l. Meters will be read between the first and 5th of each month (weather permitting). Invoices will be sent
out by the I 06 of the month following with payment due by the 25n 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 lo/o late fee may be
applied to past due accounts.
A written notice of termination must be mailed at least (7) seven days before the proposed termination
date.
At least (24) twenty-four hours before the service is terminated, a notice will be left at the properly
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 ANp SPEqTAL CIRCUMSTATICES
If vou"*i"lfl J."JI"'J',[*I'.T1llf,iffi ll'llliJli*ffi H]o#3i,i1t."uroffi
ce'
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
Iicensed 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 certifring 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 tenninate the services will identiff him4rerself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
J.
4.
July 2014
(continued on next page)
Page 2 of3
Hanov Vallev Water Svstem Inc
Customer Rules
HOOKTE'
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.
IIOOKTIP CIIARGES AND FEES
A onetime hookup charge of $500.00 will be paid in advance for any new service hookup. The exha 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
$0.7011,000 gallons for all consumption in excess of 20,000 gallons. Payment is due in full by the 25tr of the
month and is considered delinquent 25 days after the invoice date. A 1% (one percent) per month service charge
may be added to all past due amounts. Arrangements can be made to pay in advance monthly, quarterly, semi-
annually or annually.
RECONNTECTION rEE
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 TTM COMPANY'S
PROPERTY, EXCEPT IN THE CASE OF
EXTBEME EMERGENCY
July 2014 Page 3 of3